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[EN]

Uimhir 42 de 1959


[EN]

AN tACHT AIRGEADAIS (Uimh. 2), 1959.

[An tiontú oifigiúil]

ACHT DO LEASÚ AN DLÍ A BHAINEANN LE CÁIN IONCAIM (LENA nÁIRÍTEAR FORCHÁIN). [22 Nollaig, 1959.] ACHTAÍTEAR AG AN OIREACHTAS MAR LEANAS:— [EN]

CUID I.

Réamhráiteach agus Ginearálta.

[EN]

Gearrtheideal agus forléiriú.

1.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1959, a ghairm den Acht seo.

[EN]

(2) Déanfar na hAchtanna Cánach Ioncaim agus an tAcht seo a léamh agus a fhorléiriú le chéile mar aon Acht amháin.

[EN]

(3) Ach amháin sa mhéid go n-éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.

[EN]

Tosach feidhme Coda III.

2.—Tiocfaidh Cuid III den Acht seo i ngníomh an 6ú lá d'Aibreán, 1960.

CUID II.

Cáin Ioncaim i leith Díolaíochtaí áirithe.

[EN]

Léiriú (Cuid II).

3.—Sa Chuid seo den Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—

[EN]

ciallaíonn “díolaíochtaí” aon ní is inmheasúnaithe i leith cánach ioncaim faoi Sceideal E agus folaíonn tagairtí do dhíolaíochtaí a íoc tagairtí d'íocaíochtaí ar cuntas díolaíochtaí ;

[EN]

ciallaíonn “fostaí” aon duine a fhaigheann díolaíochtaí ;

[EN]

ciallaíonn “fostóir” aon duine a íocann díolaíochtaí ;

[EN]

ciallaíonn “cárta asbhainte cánach” cárta asbhainte cánach san fhoirm a fhorordóidh na Coimisinéirí Ioncaim nó cibé doiciméad eile ar comhréir le cárta asbhainte cánach a údaróidh na Coimisinéirí Ioncaim in aon chás áirithe ;

[EN]

ciallaíonn “mí cánach ioncaim” mí dár tosach an 6ú lá d'aon mhí ó Aibreán go Márta (agus an dá mhí sin a áireamh) in aon bhliain mheasúnachta.

[EN]

Feidhm.

4.—Baineann an Chuid seo den Acht seo le gach saghas díolaíochtaí ach amháin díolaíochtaí—

[EN]

(a) is díolaíochtaí ó oifig nó fostaíocht d'aon aicme ar de chineál í gur tharla, maidir leis an mbliain 1958-59, go raibh cáin ar dhíolaíochtaí ó oifig nó fostaíocht den aicme sin inasbhainte, nó gur measadh cáin den sórt sin a bheith inasbhainte, as na díolaíochtaí faoi aon Riail, seachas Riail 7, de na Rialacha is infheidhmithe maidir le Sceideal E,

[EN]

(b) díolaíochtaí ar chuir na Coimisinéirí Ioncaim in iúl don fhostóir ina dtaobh gur díolaíochtaí iad ó oifig nó fostaíocht agus nach so-oibrithe, dar leis na Coimisinéirí Ioncaim ag féachaint do chúinsí na hoifige nó na fostaíochta, cáin a bhaint astu faoi threoir forálacha an Achta seo, nó

[EN]

(c) díolaíochtaí ar chuir na Coimisinéirí Ioncaim in iúl don fhostóir ina dtaobh gur díolaíochtaí iad ó oifig nó fostaíocht de chuid duine i gcúrsa trádála, ceirde nó gairme agus atá curtha, nó le cur, i gcuntas le linn brabúis nó gnóchan na trádála, na ceirde nó na gairme sin a bheith á ríomh chun críocha cánach ioncaim.

[EN]

Foras ríofa agus modh bailithe cánach ioncaim ar dhíolaíochtaí airithe.

5.—(1) Déanfar cáin ioncaim in aghaidh na bliana 1960-61 nó aon bhliana measúnachta ina dhiaidh sin i leith díolaíochtaí lena mbaineann an Chuid seo den Acht seo a ríomh ar mhéid na ndíolaíochtaí sin in aghaidh na bliana agus ní ar shlí eile.

[EN]

(2) Nuair a dhéanfar, i rith na bliana 1960-61 nó aon bhliana measúnachta ina dhiaidh sin, aon íoc ar scór aon díolaíochtaí lena mbaineann an Chuid seo den Acht seo, déanfaidh an duine a dhéanfaidh an t-íoc cáin ioncaim a asbhaint nó a aisíoc faoi réir na Coda seo den Acht seo agus faoi réim agus de réir na rialachán faoin gcéanna d'ainneoin—

[EN]

(a) nach mbeidh an cháin forchurtha in aghaidh na bliana nó nach mbeidh aon mheasúnacht déanta i leith na ndíolaíochtaí nuair a dhéanfar an t-íoc, nó

[EN]

(b) gurb éard iad na díolaíochtaí, go hiomlán nó go páirteach, díolaíochtaí in aghaidh bliana measúnachta éigin (lena n-áirítear bliain roimh an mbliain 1960-61) seachas an bhliain mheasúnachta a dhéanfar an t-íoc.

[EN]

Rialacháin.

6.—(1) Déanfaidh na Coimisinéirí Ioncaim rialacháin i dtaobh cáin ioncaim i leith díolaíochtaí lena mbaineann an Chuid seo den Acht seo a mheasúnú, a mhuirearú, a bhailiú agus a ghnóthú, is cáin ioncaim in aghaidh na bliana 1960-61 nó aon bhliana measúnachta ina dhiaidh sin nó is cáin in aghaidh aon bhliana measúnachta roimhe sin a bheidh gan íoc agus, go sonrach agus gan dochar do ghinearáltacht a bhfuil ar seo roimhe seo, feadfaidh foráil a bheith sna rialacháin sin—

[EN]

(a) chun a cheangal ar aon fhostóir a dhéanfaidh aon íoc ar scór díolaíochtaí lena mbaineann an Chuid seo den Acht seo cáin, arna ríomh faoi threoir an ráta cánach ioncaim in aghaidh na bliana agus aon liúntas, asbhaintí agus faoiseamh is iomchuí i gcás an fhostaí mar léireofar sin ó na sonraí a bheidh ar an gcárta asbhainte cánach a thabharfaidh na Coimisinéirí Ioncaim i leith an fhostaí, a asbhaint nó a aisíoc nuair a dhéanfaidh sé an t-íoc, agus chun daoine ar a mbeidh de cheangal aon asbhaint nó aisíoc den sórt sin a dhéanamh a chur faoi fhreagracht, i gcás asbhainte (cibé acu a bheidh sé déanta nó nach mbeidh), cuntas a thabhairt i méid na cánach do na Coimisinéirí Ioncaim agus an méid sin a íoc leis na Coimisinéirí Ioncaim agus, i gcás aisíoca, teideal a thabhairt dóibh, má bhítear tar éis é a dhéanamh, go ndéanfaidh na Coimisinéirí Ioncaim é a íoc leo nó creidmheas a thabhairt dóibh ann ;

[EN]

(b) go dtabharfar ar aird do dhaoine, agus go n-iniúchfaidh daoine, a bheidh údaraithe ag na Coimisinéirí Ioncaim pá-leatháin agus doiciméid agus taifid eile chun a dheimhniú dóibh féin go bhfuil cáin i leith díolaíochtaí lena mbaineann an Chuid seo den Acht seo asbhainte nó aisíoctha nó á hasbhaint nó á haisíoc go cuí agus go bhfuil cuntas tugtha nó á thabhairt inti go cuí ;

[EN]

(c) chun cáin i leith díolaíochtaí lena mbaineann an Chuid seo den Acht seo agus nár asbhaineadh nó nár gnóth aíodh ar shlí eile i rith na bliana a bhailiú agus a ghnóthú, cibé acu trí asbhaint ó dhíolaíochtaí a íocfar in aon bhliain ina dhiaidh sin nó ar shlí eile é ;

[EN]

(d) i dtaobh achomharc maidir le hábhair a éireoidh faoi na rialacháin agus nárbh ábhar achomhairc ar shlí eile ;

[EN]

(e) chun cáin de réir an ráta chaighdeánaigh a asbhaint sna cásanna nó sna haicmí cásanna sin dá bhforálfar leis na rialacháin ;

[EN]

(f) chun a cheangal ar gach fostóir a bheidh ag íoc díolaíochtaí lena mbaineann an Chuid seo den Acht seo agus a rachaidh thar na teorainneacha a shonraítear i bhfo-alt (5) den alt seo a chur in iúl do na Coimisinéirí Ioncaim laistigh den tréimhse a shonrófar sna rialacháin gur fostóir den sórt sin é ;

[EN]

(g) chun a cheangal ar gach fostóir a bheidh ag íoc díolaíochtaí lena mbaineann an Chuid seo den Acht seo agus a rachaidh thar na teorainneacha a shonraítear i bhfo-alt (5) den alt seo clár dá fhostaithe a choimeád agus a chothabháil i cibé slí a shonrófar sna rialacháin, agus, ar na Coimisinéirí Ioncaim dá cheangal sin air trí fhógra, an clár a sheachadadh do na Coimisinéirí Ioncaim laistigh den tréimhse a shonrófar san fhógra ;

[EN]

(h) chun daoine nach fostóirí a áireamh mar fhostóirí i cibé cásanna nó aicmí de chásanna dá bhforálfar leis na rialacháin.

[EN]

(2) Beidh éifeacht ag rialacháin faoin alt seo d'ainneoin aon ní sna hAchtanna Cánach Ioncaim, ach ní dhéanfaidh siad difir d'aon cheart achomhairc a bheadh ag duine ar leith ó na rialacháin.

[EN]

(3) (a) Ullmhófar cártaí asbhainte cánach chun a áirithiú, a oiread agus is inoibrithe sin—

[EN]

(i) go ndéanfar an cháin iomlán is iníoctha in aghaidh na bliana measúnachta i leith aon díolaíochtaí a asbhaint as na díolaíochtaí a íocfar i rith na bliana sin, agus

[EN]

(ii) gur cáin í an cháin is inasbhainte nó is inaisíoctha nuair a dhéanfar aon íoc ar scór díolaíochtaí go mbeidh an chomhréir chéanna idir an cháin ghlan iomlán a bheifear tar éis a asbhaint ó thús na bliana measúnachta agus an cháin iomlán is iníoctha in aghaidh na bliana sin agus a bheidh idir an chuid sin den bhliain dar críoch dáta an íoca agus an bliain iomlán.

[EN]

(b) I mír (a) den fho-alt seo—

[EN]

forléireofar aon tagairt don cháin iomlán is iníoctha in aghaidh bliana mar thagairt don cháin iomlán (gan forcháin a áireamh) a mheasfar a bheith iníoctha in aghaidh na bliana i leith na ndíolaíochtaí, faoi réir asbhainte sealadaí i leith liúntas agus faoiseamh agus, freisin, más gá, faoi réir suim a chur leis an méid measta sin (lena n-áirítear nialas) i leith méideanna a bheidh gan íoc ar chuntas cánach ioncaim in aghaidh aon bhliana measúnachta roimhe sin (lena n-áirítear aon bhliain roimh an mbliain 1960-61) agus asbhaint a dhéanamh as i leith suimeanna a ró-íocadh ar cuntas aon chánach ioncaim den sórt sin ;

[EN]

déanfar an tagairt don cháin ghlan iomlán a asbhainfear a fhorléiriú mar thagairt don cháin iomlán a asbhainfear i rith na bliana de bhua rialachán a dhéanfar faoin alt seo, lúide aon cháin a aisíocfar de bhua aon rialachán den sórt sin.

[EN]

(c) Nuair a bheidh aon mheastachán á dhéanamh de bhun mír (b) den fho-alt seo, féadfar a ghlacadh, maidir le haon íoc ar scór díolaíochtaí, go bhfuil an chomhréir chéanna idir na díolaíochtaí a bheidh sa chuid den bhliain mheasúnachta dar críoch an dáta a dhéanfar an t-íoc agus na díolaíochtaí in aghaidh na bliana sin go léir atá idir an chuid sin den bhliain agus an bhliain iomlán.

[EN]

(4) D'ainneoin aon fhoráil eile den alt seo, féadfar, nuair a dhéanfar méid i leith liúntas, asbhaintí agus faoiseamh a lua ar chárta asbhainte cánach, an méid a mhéadú go dtí méid oiriúnach is mó ná sin agus é a lua dá réir sin, agus, maidir le méid na cánach nach n-asbhainfear an bhlíain mheasúnachta de thoradh an lua sin, déanfar, i mbliain mheasúnachta ina dhiaidh sin, an coigeartú is iomchuí chun é a ghnóthú.

[EN]

(5) (a) Is iad na teorainneacha dá dtagraítear i míreanna (f) agus (g) d'fho-alt (1) den alt seo díolaíochtaí de réir ráta is ionann agus £6 sa tseachtain, nó i gcás fostaí a bhfuil fostaíocht eile aige, £1 sa tseachtain.

[EN]

(b) I gcás fostaithe a íoctar in aghaidh na míosa nó in aghaidh tréimhsí is sia ná mí, déileálfar leis na tagairtí i mír (a) den fho-alt seo do ráta £6 sa tseachtain agus do ráta £1 sa tseachtain mar thagairtí do ráta £26 sa mhí agus do ráta £4 10s. sa mhí faoi seach.

[EN]

(6) Nuair a bheidh asbhaint le déanamh aon bhliain mheasúnachta as díolaíochtaí lena mbaineann an Chuid seo den Acht seo ar scór cánach ioncaim in aghaidh aon bhliana measúnachta roimh an mbliain 1960-61, ní dhéanfaidh an fostóir, an bhliain chéadluaite sin, aon aisíoc cánach ioncaim de bhun rialachán faoin alt seo.

[EN]

(7) Gach rialachán a dhéanfar faoin alt seo, leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta, agus má dhéanann Dáil Éireann, laistigh den lá agus fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán arna neamhniú dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.

[EN]

Pionóis.

7.—(1) Má fhágann aon duine gan comhlíonadh aon fhoráil i rialacháin faoin Acht seo a cheanglaíonn air aon tuairisceán, ráiteas, fógra nó deimhniú a chur isteach, nó aon phá-leatháin nó taifid nó doiciméid eile a thabhairt ar aird, dlífear pionós fiche punt a chur air agus ina theannta sin, i gcás neamchomhlíonaidh leanúnaigh, a chóimhéid de phionós in aghaidh gach lae a leanfaidh an neamhchomhlíonadh.

[EN]

(2) Maidir leis na pionóis uile faoin alt seo, féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí dlí a bhunú dá lorg agus iad a ghnóthú go hachomair amhail mar dhéantar i gcás imeachtaí achomaire chun aon fhíneáil nó pionós faoi aon Acht a bhaineann leis an mál a ghnóthú.

[EN]

(3) I gcás—

[EN]

(a) ina bhfágfaidh aon duine gan comhlíonadh aon fhoráil i rialachain faoin Acht seo a cheanglaíonn air aon tuairisceán, ráiteas, fógra nó deimhniú a chur isteach,

[EN]

(b) ina gceanglaíonn an fhoráil comhlíonadh laistigh de thréimhse áirithe, agus

[EN]

(c) go leanfaidh an duine sin ar feadh tréimhse breise dhá lá nó níos mó gan an tuairisceán, an ráiteas, an fógra nó an deimhniú sin a chur isteach,

[EN]

measfar, chun críocha fo-alt (1) den alt seo, gur neamhchomhlíonadh a leanfaidh gach lá, ach amháin an chéad lá, den tréimhse bhreise an neamhchomhlíonadh sin.

[EN]

(4) In imeachtaí chun pionós faoin alt seo a ghnóthú—

[EN]

(a) beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé taifid iomchuí na gCoimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu nach bhfuarthas ón gcosantóir tuairisceán, ráiteas, fógra nó deimhniú a shonrófar i rith tréimhse a shonrófar ina fhianaise, nó go gcruthófar a mhalairt, nár chuir an cosantóir an tuairisceán, an ráiteas, an fógra nó an deimhniú sin isteach i rith na tréimhse sin,

[EN]

(b) Beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé taifid iomchuí na gCoimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu gur cuireadh tuairisceán nó doiciméad eile chun an chosantóra lá a shonrófar ina fhianaise, nó go gcruthófar a mhalairt, go bhfuair an duine sin an tuairisceán nó an doiciméad eile sin sa ghnáth-chúrsa,

[EN]

(c) féadfar deimhniú a dheimhneoidh mar a fhoráiltear dó i mír (a) nó mír (b) den fho-alt seo agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thairiscint i bhfianaise gan chruthúnas agus measfar, nó go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.

[EN]

Us.

8.—I gcás nach ndéanfar aon mhéid cánach a dhlífidh fostóir faoin gCuid seo den Acht seo agus aon rialacháin faoin gCuid sin a íoc leis na Coimisinéirí Ioncaim a íoc amhlaidh, íocfaidh an fostóir ús simplí ar an méid leis na Coimisinéirí Ioncaim agus ríomhfar an t-ús sin ó dheireadh na tréimhse a shonrófar sna rialacháin chun an méid a íoc agus de réir aon faoin gcéad in aghaidh gach míosa nó coda de mhí a bheidh an méid gan íoc.

[EN]

Ioc trí stampaí.

9.—(1) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh á chumasú d'fhostóir a mbeidh de cheangal air cáin a asbhaint as díolaíochtaí lena mbaineann an Chuid seo den Acht seo an cháin is inasbhainte a íoc, faoi réir údarás a bheith aige de thuras na huaire ó na Coimisinéirí Ioncaim sin a dhéanamh, trí stampaí a ghreamóidh an fostóir a dhéanfaidh an asbhaint de stampaleabhair a sholáthróidh na Coimisinéirí Ioncaim.

[EN]

(2) I gcás ina dtabharfar údarás mar adúradh chun íoc a dhéanamh trí stampaí, ní bheidh de cheangal ar an bhfostóir cáin a aisíoc a asbhaineadh roimhe sin as díolaíochtaí lena mbaineann an Chuid seo den Acht seo agus a tuilleadh i bhfostaíocht faoi féin nó i bhfostaíocht roimhe sin.

[EN]

(3) Na tagairtí atá in alt 6 den Acht seo do chártaí asbhainte cánach glacfar leo, maidir le cásanna ina n-údaraítear mar adúradh stampa-leabhair a úsáid, mar thagairtí do na leabhair sin.

[EN]

(4) In aon chás ina dtarlóidh, maidir le stampa-leabhar a gceanglaítear le rialacháin faoin alt seo é a chur chun na gCoimisinéirí Ioncaim i rith tréimhse áirithe, nach gcuirfear chucu amhlaidh é, nó, má chuirtear, nach mbeidh dóthain stampaí air, déanfar an cháin nó an iarmhéid cánach (de réir mar a bheidh) arb é modh a híoctha stampaí a ghreamú den leabhar, a áireamh, chun críocha alt 8 agus alt 11 den Acht seo, mar cháin a bhfuil an fostóir faoi dhliteanas ina leith faoi threoir na míosa nó na míonna cánach ioncaim iomchuí, agus ús faoin alt sin 8 a ríomh amhail ó dheireadh na tréimhse sin.

[EN]

(5) Beidh feidhm ag forálacha (lena n-áirítear pian-fhorálacha) an Stamp Duties Management Act, 1891, agus alt 65 den Post Office Act, 1908, maidir le stampaí dá dtagraítear san alt seo.

[EN]

(6) Ach amháin maidir leis na hábhair áirithe dá ndéanfaidh siad foráil, ní dhéanfaidh rialacháin faoin alt seo difir d'oibriú aon rialachán faoi alt 6 den Acht seo.

[EN]

(7) Gach rialachán a dhéanfar faoin alt seo, leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán arna neamhniú dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.

[EN]

Muirear i leith cánach i gcás méaduithe áirithe.

10.—(1) I gcás—

[EN]

(a) oifig nó fostaíocht a bheith ag duine sa bhliain 1959-60 i gcúinsí go bhfuil na díolaíochtaí ón oifig nó ón bhfostaíocht sin inmheasúnaithe faoi threoir méid na ndíolaíochtaí sin in aghaidh na bliana 1958-59, agus

[EN]

(b) gur mó díolaíochtaí na hoifige nó na fostaíochta sin in aghaidh na bliana 1959-60 ná díolaíochtaí na hoifige nó na fostaíochta sin in aghaidh na bliana 1958-59,

[EN]

ansin, faoi réir fo-alt (2) den alt seo, déanfar méid na breise a chur leis an ioncam ón oifig nó ón bhfostaíocht arna ríomh chun críocha cánach ioncaim in aghaidh na bliana 1959-60, agus a mhuirearú i leith cánach (lena n-áirítear forcháin) dá réir sin.

[EN]

(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le haon bhreis—

[EN]

(a) ó ardú céime sa ghnáth-chúrsa,

[EN]

(b) ó ghnáth-oibriú scála bhreisithigh díolaíochtaí,

[EN]

(c) ó ragobair ar íocadh aisti de réir gnáth-rátaí, ná le haon ghnáth-bhreis eile dá samhail sin.

[EN]

Gnóthú.

1918, c. 40.

1923, Uimh. 21.

1924, Uimh. 27.

1958, Uimh. 25.

11.—(1) (a) Na forálacha d'aon achtachán a bhaineann le cáin ioncaim a muirearaíodh faoi Sceideal E a ghnóthú beidh feidhm acu maidir le gnóthú aon mhéid cánach a dhlífidh fostóir faoin gCuid seo den Acht seo agus aon rialacháin faoi gCuid sin a íoc leis na Coimisinéirí Ioncaim faoi threoir aon mhíosa cánach ioncaim amhail is dá mbeadh an méid sin arna mhuirearú ar an bhfostóir faoi Sceideal E.

[EN]

(b) Go sonrach agus gan dochar do ghinearáltacht mír (a) den fho-alt seo, tugann an fo-alt sin feidhm d'fhorálacha alt 162 den Income Tax Act, 1918, alt 7 den Acht Airgid, 1923, ailt 11 agus 38 den Acht Airgid, 1924, agus alt 54 den Acht Airgeadais, 1958.

[EN]

(c) Beidh feidhm ag forálacha, mar a thugtar feidhm dóibh leis an bhfo-alt seo, faoi réir aon mhodhnuithe a shonrófar le rialacháin faoi alt 6 den Acht seo.

[EN]

(2) Féadfar imeachtaí a bhunú chun an méid iomlán a ghnóthú a dhlífidh an fostóir a íoc mar adúradh faoi threoir aon mhíosa cánach ioncaim áirithe gan na méideanna a dhlífidh sé a íoc a shonrú trí gach fostaí a lua agus gan na fostaithe lena mbainfidh a shonrú, agus chun críocha na n-imeachtaí is aon chás caingin aonair amháin nó aon ábhar gearáin amháin an méid iomlán sin; ach ní choiscfidh aon ní san fho-alt seo imeachtaí faoi leith a bhunú chun gach méid de na méideanna faoi seach a ghnóthú a dhlífidh an fostóir a íoc mar adúradh faoi threoir aon mhíosa cánach ioncaim agus a fhostaithe faoi seach.

[EN]

(3) In imeachtaí a bhunófar de bhua an ailt seo chun aon mhéid cánach a ghnóthú—

[EN]

(a) beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go bhfuil méid sonraithe cánach dlite ón gcosantóir agus iníoctha aige ina fhianaise, nó go gcruthófar a mhalairt, air sin a bheith dlite agus iníoctha amhlaidh, agus

[EN]

(b) féadfar deimhniú a dheimhneoidh mar adúradh agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thairiscint i bhfianaise gan chruthúnas agus measfar, nó go gcruthófar a mhalart, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.

[EN]

(4) Aon tagairt atá sna fo-ailt roimhe seo den alt seo do mhéid cánach folaíonn sí tagairt d'ús is iníoctha sa chás a bheidh i gceist faoi alt 8 den Acht seo.

[EN]

Tosaíocht i gcás féimheachta, etc.,

1889, c. 60.

1908, c. 69.

12.—(1) Aireofar ar na fiacha a mbeidh, faoi alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, tosaíocht íoca acu ar na fiacha eile go léir agus maoin féimhigh, féichiúnaí chomhshocraíochta, nó dhuine d'éag agus é dócmhainneach á ndáileadh, an méid a bheidh gan íoc de dhliteanas an fhostóra in aghaidh na tréimhse dhá mhí déag díreach roimh an dáta a rinneadh ordú breithnithe an fhéimhigh, a comhdaíodh achainí chomhshocraíochta an fhéichiúnaigh, nó, de réir mar a bheidh, a d'éag an duine agus é dócmhainneach.

[EN]

(2) Aireofar ar na fiacha a mbeidh, faoi alt 209 den Companies (Consolidation) Act, 1908, tosaíocht íoca acu ar na fiacha eile go léir agus cuideachta á foirceannadh, an méid a bheidh gan íoc de dhliteanas an fhostóra in aghaidh na tréimhse dhá mhí déag díreach roimh an dáta a thosófar ar an bhfoirceannadh nó dáta an ordaithe fhoirceannaidh, de réir mar bheidh.

[EN]

(3) I gcás ina gceapfar glacadóir thar ceann sealbhóirí aon bhintiúr i gcuideachta a bheidh urraithe le muirear foluaineach, nó go nglacfaidh na sealbhóirí bintiúr sin seilbh, nó go nglacfar seilbh thar a gceann, ar aon mhaoin a bheidh sa mhuirear nó faoi réir an mhuirir, áireofar ar na fiacha a mbeidh, faoi ailt 107 agus 209 den Companies (Consolidation) Act, 1908, tosaíocht íoca acu ar aon éileamh ar phríomhshuim nó ús i leith bintiúr, an méid a bheidh gan íoc de dhliteanas an fhostóra in aghaidh na tréimhse dhá mhí déag díreach roimh an dáta a cheapfar an glacadóir nó a ghlacfar seilbh mar adúradh, de réir mar bheidh.

[EN]

(4) Chun críocha an ailt seo ciallaíonn “dliteanas an fhostóra in aghaidh na tréimhse dhá mhí déag” na suimeanna uile a dhligh fostóir faoin Acht seo agus faoi aon rialacháin faoin Acht seo a asbhaint as díolaíochtaí lena mbaineann an Chuid seo den Acht seo agus a d'íoc sé i rith na tréimhse dhá mhí déag a luaitear san alt seo arna laghdú d'aon mhéideanna a dhligh sé faoin Acht seo agus faoi aon rialacháin faoin Acht seo a aisíoc i rith na tréimhse céanna agus faoi réir an t-ús is iníoctha faoi alt 8 den Acht seo a chur leo.

[EN]

Forálacha forlíontacha.

1921, c. 32.

1958, Uimh. 25.

1954, Uimh. 22.

13.—(1) Ní gá aon mheasúnacht faoi Sceideal E in aghaidh na bliana 1960-61 ná aon bhliana measúnachta ina dhiaidh sin a dhéanamh maidir le díolaíochtaí lena mbaineann an Chuid seo den Acht seo ach amháin i gcás—

[EN]

(a) ina n-éileoidh an duine is inmheasúnaithe, trí fhógra i scríbhinn a thabharfar don chigire cánach laistigh de chúig bliana ó dheireadh na bliana measúnachta, go ndéanfar measúnacht,

[EN]

(b) nach ionann méid na ndíolaíochtaí a íocfar an bhliain mheasúnachta agus méid na ndíolaíochtaí a mbeidh sé le meas gurb iad na díolaíochtaí iad in aghaidh na bliana sin, nó

[EN]

(c) a mbeidh cúis ann lena cheapadh go mbeadh na díolaíochtaí, dá ndéanfaí iad a mheasúnú, le cur i gcuntas agus ríomh á dhéanamh ar ioncam iomlán dhuine chun críocha forchánach, a dhlífidh forcháin a íoc nó a dhlífeadh forcháin a íoc dá ndéanfaí measúnacht i leith na ndíolaíochtaí.

[EN]

(2) Maidir leis an mbliain 1960-61 agus gach bliain mheasúnachta ina dhiaidh sin, beidh éifeacht ag fo-alt (2) d'alt 32 den Finance Act, 1921, amhail agus dá gcuirfí “Schedule E” in ionad “Case VI of Schedule D”.

[EN]

(3) I gcás ina n-íocfaidh fostóir leis na Coimisinéirí Ioncaim aon mhéid cánach a d'asbhain sé as díolaíochtaí de bhun na Coda seo den Acht seo agus aon rialachán faoin gCuid sin, beidh sé saor, urscaoilte ón tsuim is ionann agus an íocaíocht amhail is dá mbeadh sé tar éis an tsuim sin a íoc iarbhír leis an bhfostaí.

[EN]

(4) Ní bheidh feidhm maidir leis an mbliain 1960-61 ná le haon bhliain mheasúnachta ina dhiaidh sin ag Riail 7 de na Rialacha is infheidhmithe maidir le Sceideal E.

[EN]

Forálacha speisialta don bhliain 1960-61.

14.—(1) Aon rialacháin faoin gCuid seo den Acht seo—

[EN]

(a) ní cheanglóidh siad asbhaint chánach ná aisíoc cánach a dhéanamh nuair a íocfar díolaíochtaí a íocfar roimh an 6ú lá de Dheireadh Fómhair, 1960, agus

[EN]

(b) maidir le hasbhaintí agus aisíoca cánach a bheidh le déanamh nuair a íocfar díolaíochtaí a íocfar i rith na tréimhse dar tosach an 6ú lá de Dheireadh Fómhair, 1960, agus dar críoch an 5ú lá d'Aibreán, 1961, beidh forálacha iontu chun a áirithiú, nuair a bheidh meas á dhéanamh chun críocha fo-alt (3) d'alt 6 den Acht seo, ar an gcáin iomlán is iníoctha i leith díolaíochtaí in aghaidh na bliana 1960-61, go dtabharfar aird ar na forálacha ina dhiaidh seo den fho-alt seo.

[EN]

(2) (a) Baineann an fo-alt seo—

[EN]

(i) le haon duine a bheidh ag fáil díolaíochtaí in imeacht na bliana 1960-61 go léir, agus

[EN]

(ii) le haon duine eile a bheidh ag fáil díolaíochtaí in imeacht na bliana 1960-61, ar choinníoll go mbeidh sa chuid den bhliain sin a bhfaighidh sé díolaíochtaí ina haghaidh (lena n-áirítear cuid ar tréimhsí neamhleanúnacha í) seasca lá nó níos mó sa chéad sé mhí den bhliain sin agus seasca lá nó níos mó sa sé mhí dheiridh di.

[EN]

(b) Ní hiníoctha, i gcás duine lena mbaineann an fo-alt seo, leath na glan-chánach in aghaidh na bliana 1960-61 is inchurtha i leith na ndíolaíochtaí.

[EN]

(3) Ní bheidh feidhm ag fo-alt (2) den alt seo maidir leis an gcuid sin, más aon chuid é, de na díolaíochtaí a bheadh, dá mba dhíolaíochtaí iad in aghaidh na bliana 1959-60 agus go mbeadh na cúinsí mar a luaitear i bhfo-alt (1) d'alt 10 den Acht seo, le cur, faoin alt sin, leis an ioncam a ríomhfar chun críocha cánach in aghaidh na bliana 1959-60.

[EN]

(4) (a) Chun críocha fo-alt (2) den alt seo, measfar gurb í an cháin ghlan is inchurtha i leith díolaíochtaí an méid cánach dob iníoctha ag an duine in aghaidh na bliana 1960-61 dá mba rud é—

[EN]

(i) gurb é a aon-ioncam méid iomlán na ndíolaíochtaí ó gach foinse, arna ríomh de réir mír (b) den fho-alt seo,

[EN]

(ii) gur deonaíodh dó na faoisimh phearsanta uile a mbeadh teideal aige chucu ar iad a éileamh go cuí, agus

[EN]

(iii) nach raibh aon asbhaint le déanamh as na díolaíochtaí arna ríomh mar adurádh, nuair a bhí a ioncam iomlán á ríomh.

[EN]

Sa mhír seo, tá an bhrí chéanna le “faoisimh phearsanta” atá leis in alt 9 den Acht Airgeadais, 1958, faoi réir áireamh a dhéanamh freisin ar aon fhaoiseamh faoi alt 2 den Acht Airgeadais, 1954, ar aon asbhaint faoi Riail 9 den na Rialacha is infheidh mithe maidir le Sceideal E agus ar aon asbhaint i leith caithimh agus cuimilte nó seanórthachta aon inneallra nó gléasra is inlamháilte faoi Riail 6 nó 7 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D.

[EN]

(b) Nuair a bheidh méid iomlán na ndíolaíochtaí ó gach foinse déanta amach, déanfar, chun críocha mír (a) den fho-alt seo, an t-iomlán sin a laghdú de mhéid aon asbhaintí i leith íocaíochtaí a rinne an duine nó a bhanchéile nó i leith caillteanas, is asbhaintí a bheidh le déanamh as na díolaíochtaí nuair a bheifear ag ríomh ioncaim iomláin an duine in aghaidh na bliana 1960-61, agus déanfar, chun na críche sin, aon asbhaintí a bheidh le déanamh nuair a bheifear ag ríomh an ioncaim iomláin, agus ar féidir a n-áireamh mar asbhaintí a rinneadh go hiomlán nó go páirteach as ioncam seachas na díolaíochtaí, a áireamh, an oiread agus is féidir, mar asbhaintí a bheidh le déanamh as an ioncam eile sin.

[EN]

(5) I gcás ina dtarlóidh, de bhun iarratais faoi Riail 17 de na Rialacha Ginearálta, go mbeidh fearchéile agus banchéile araon inmhuirir i leith díolaíochtaí, déanfar an cháin ghlan is inchurtha i leith díolaíochtaí an fhearchéile agus an bhanchéile faoi seach a ríomh, chun críocha fo-alt (4) den alt seo, de réir fo-alt (2) d'alt 9 den Acht Airgeadais, 1958, ach is é an faoiseamh iomlán ó cháin a thabharfar don fhearchéile agus don bhanchéile faoin alt seo an faoiseamh céanna a thabharfaí dá mbeifí gan an t-iarratas faoin Riail sin 17 a dhéanamh agus measfar go bhfolaíonn gach ceann de na tagairtí d'fhaoiseamh i bhfo-alt (3) den alt sin 9 tagairt d'fhaoiseamh faoin alt seo.

[EN]

(6) San alt seo—

[EN]

forléireofar aon tagairt do dhíolaíochtaí mar thagairt do dhíolaíochtaí lena mbaineann an Chuid seo den Acht seo ;

[EN]

forléireofar aon tagairt do cháin mar thagairt nach bhfolaíonn tagairt d'fhorcháin.

CUID III.

Leasuithe Ginearálta.

[EN]

Liúntas pearsanta.

1920, c. 18.

15.—(1) Leasaítear leis seo fo-alt (1) d'alt 18 den Finance Act, 1920, trí “a deduction of three hundred and ninety-four pounds” a chur in ionad “a deduction of three hundred and ten pounds” agus “a deduction of two hundred and thirty-four pounds” a chur in ionad “a deduction of one hundred and fifty pounds”.

[EN]

(2) I gcás ina mbeadh, mura mbeadh an fo-alt seo, teideal ag an éilitheoir chun laghdú dhá chéad tríocha is ceithre phunt faoi fho-alt (1) d'alt 18 den Finance Act, 1920, ansin, má chruthaíonn an t-éilitheoir gur baintreach fir é nó gur baintreach mná í sa bhliain mheasúnachta, beidh teideal ag an éilitheoir chun asbhainte dhá chéad caoga is naoi bpunt in ionad na hasbhainte dhá chéad tríocha is ceithre phunt sin.

[EN]

(3) Déantar leis seo fo-alt (2) d'alt 18 den Finance Act, 1920, a leasú trí “three-fourths” a chur in ionad “nine-tenths”.

[EN]

Liúntas ioncaim thuillte.

1951, Uimh. 15.

1952, Uimh. 14.

16.—(1) Cuirfear an fhoráil seo a leanas in ionad ailt 16 den Finance Act, 1920 ;

[EN]

“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purposes of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the Income Tax Acts of a sum equal to one-fourth of that income, but not exceeding, in the case of any individual, the sum of four hundred and fifty pounds.”

[EN]

(2) Forléireofar alt 4 den Acht Airgeadais, 1951, agus beidh éifeacht aige ionann is dá gcuirfí tagairt d'fho-alt (1) den alt seo isteach i bhfo-alt (2) in ionad na tagairte d'fho-alt (1) d'alt 2 den Acht Airgeadais, 1952.

[EN]

Préimheanna árachais shaoil, etc.

1953, Uimh. 21.

1958, Uimh. 25.

17.—(1) Baineann an t-alt seo le préimheanna is iníoctha ar pholasaithe árachais nó ar chonarthaí i leith blianachtaí siarainne is polasaithe nó conarthaí a rinneadh tar éis an 22ú lá de Mheitheamh, 1916, agus freisin le suimeanna dá dtagraítear i mír (b) d'fho-alt (1) d'alt 32 den Income Tax Act, 1918.

[EN]

(2) D'ainneoin aon ní in alt 32 den Income Tax Act, 1918, ní dheonófar aon fhaoiseamh faoin alt sin i leith aon phréimhe nó suime eile lena mbaineann an t-alt seo.

[EN]

(3) Aon duine dá mbeadh faoiseamh faoi alt 32 den Income Tax Act, 1918, inlamháilte mura mbeadh fo-alt (2) den alt seo, i leith préimhe nó suime, nó i leith coda de phréimh nó de shuim, lena mbaineann an t-alt seo, beidh, má dhéanann sé éileamh chuige sin ar an modh a fhorordaítear leis na hAchtanna Cánach Ioncaim agus má chuireann sé isteach tuairisceán san fhoirm fhordaithe ar a ioncam iomlán, teideal aige, d'fhonn an méid den ioncam a mbeidh cáin (gan forcháin a áireamh) inmhuirir air ina leith a dhéanamh amach, chun asbhaint a dhéanamh as a ioncam inmheasúnaithe is comhionann—

[EN]

(a) i gcás inar polasaí nó conradh dá dtagraítear in alt 2 den Acht Airgeadais, 1953, an polasaí nó an conradh a bheidh i gceist, le dhá dtrian de mhéid na préimhe a mbeadh faoiseamh inlamháilte ina leith mar adúradh tar éis éifeacht a thabhairt d'aon sriantachtaí a bheidh iomchuí de réir míreanna (a), (c) agus (d) d'fho-alt (3) den alt sin 32, agus

[EN]

(b) in aon chás eile, le leath méid na préimhe nó na suime eile a mbeadh faoiseamh inlamháilte amhlaidh ina leith.

[EN]

(4) Beidh éifeacht maidir le hasbhaintí faoi fho-alt (3) den alt seo ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le liúntais nó le hasbhaintí de réir bhrí an Tríú Sceidil a ghabhann leis an Finance Act, 1920.

[EN]

(5) Déantar leis seo alt 9 den Acht Airgeadais, 1958, a leasú mar a leanas:

[EN]

(i) i mír (a) d'fho-alt (2) cuirfear isteach “nó faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959,” i ndiaidh “Income Tax Act, 1918,”;

[EN]

(ii) i bhfo-alt (6) cuirfear isteach “faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959,” i ndiaidh “Income Tax Act, 1918,”.

[EN]

(6) Déanfar tagairtí sna hAchtanna Cánach Ioncaim d'fhaoiseamh i leith préimheanna árachais shaoil a fhorléiriú mar thagairtí a fholaíonn tagairtí d'asbhaintí faoi fho-alt (3) den alt seo.

[EN]

Athghairm.

1920, c. 18.

1932, Uimh. 20.

1952, Uimh. 14.

1959, Uimh. 18.

18.—Athghairtear leis seo alt 23 den Finance Act, 1920, fo-alt (4) d'alt 3 den Acht Airgid, 1932, fo-ailt (1) agus (2) d'alt 4 den Acht Airgeadais, 1952, agus fo-alt (2) d'alt 1 den Acht Airgeadais, 1959.

[GA]

harp.jpg


Number 42 of 1959.


[GA]

FINANCE (No. 2) ACT, 1959.


ARRANGEMENT OF SECTIONS

PART I.

Preliminary and General.

Section

1.

Short title and construction.

2.

Commencement of Part III.

PART II.

Income Tax in respect of certain Emoluments.

3.

Interpretation (Part II).

4.

Application.

5.

Basis of computation and method of collection of income tax on certain emoluments.

6.

Regulations.

7.

Penalties.

8.

Interest.

9.

Payment by means of stamps.

10.

Charge to tax in the case of certain increases.

11.

Recovery.

12.

Priority in bankruptcy, etc.

13.

Supplemental provisions.

14.

Special provisions for the year 1960-61.

PART III.

General Amendments.

15.

Personal allowance.

16.

Earned income allowance.

17.

Life insurance premiums, etc.

18.

Repeals.


Acts Referred to

Income Tax Act, 1918

1918, c. 40

Finance Act, 1923

1923, No. 21

Finance Act, 1924

1924, No. 27

Finance Act, 1958

1958, No. 25

Preferential Payments in Bankruptcy (Ireland) Act, 1889

1889, c. 60

Companies (Consolidation) Act, 1908

1908, c. 69

Finance Act, 1921

1921, c. 32

Finance Act, 1954

1954, No. 22,

Finance Act, 1920

1920, c. 18

Finance Act, 1951

1951, No. 15

Finance Act, 1952

1952, No. 14

Finance Act, 1953

1953, No 21

Finance Act, 1932

1932, No. 20

Finance Act, 1959

1959, No. 18

harp.jpg


Number 42 of 1959.


FINANCE (No. 2) ACT, 1959.


AN ACT TO AMEND THE LAW RELATING TO INCOME TAX (INCLUDING SUR-TAX). [22nd December, 1959.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— [GA][GA]

PART I.

Preliminary and General.

[GA]

Short title and construction.

1.—(1) This Act may be cited as the Finance (No. 2) Act, 1959.

[GA]

(2) The Income Tax Acts and this Act shall be read and con strued together as one Act.

[GA]

(3) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.

[GA]

Commencement of Part III.

2.Part III of this Act shall come into operation on the 6th day of April, 1960.

[GA][GA]

PART II.

Income Tax in respect of certain Emoluments.

[GA]

Interpretation (Part II).

3.—In this Part of this Act, except where the context otherwise requires—

[GA]

emoluments” means anything assessable to income tax under Schedule-E and references to payments of emoluments include references to payments on account of emoluments;

[GA]

employee” means any person in receipt of emoluments;

[GA]

employer” means any person paying emoluments;

[GA]

tax deduction card” means a tax deduction card in the form prescribed by the Revenue Commissioners or such other document corresponding to a tax deduction card as may be authorised by the Revenue Commissioners in any particular case;

[GA]

income tax month” means a month beginning on the 6th day of any of the months of April to March in any year of assessment.

[GA]

Application.

4.—This Part of this Act applies to all emoluments except emoluments which are—

[GA]

(a) emoluments arising from an office or employment of any class which is such that, in relation to the year 1958-59, tax on emoluments from an office or employment of that class was deductible or treated as deductible from the emoluments under any Rule, other than Rule 7, of the Rules applicable to Schedule E,

[GA]

(b) emoluments in respect of which the employer has been notified by the Revenue Commissioners that they are emoluments which arise from an office or employment and from which, in the opinion of the Revenue Commissioners having regard to the circumstances of the office or employment, the deduction of tax by reference to the provisions of this Act is impracticable, or

[GA]

(c) emoluments in respect of which the employer has been notified by the Revenue Commissioners that they are emoluments which arise from an office or employment held by a person in the course of a trade, profession or vocation and which are or will be taken into account in computing the profits or gains of that trade, profession or vocation for the purposes of income tax.

[GA]

Basis of computation and method of collection of income tax on certain emoluments.

5.—(1) Income tax for the year 1960-61 or any subsequent year of assessment in respect of emoluments to which this Part of this Act applies shall be computed on the amount of those emoluments for the year and not otherwise.

[GA]

(2) On the making of any payment of any emoluments to which this Part of this Act applies made during the year 1960-61 or any subsequent year of assessment, income tax shall, subject to this Part of this Act and subject to and in accordance with the regulations thereunder, be deducted or repaid by the person making the payment notwithstanding that—

[GA]

(a) when the payment is made, the tax has not been imposed for the year or no assessment has been made in respect of the emoluments, or

[GA]

(b) the emoluments are, in whole or in part, emoluments for some year of assessment (including a year before the year 1960-61) other than that during which the payment is made.

[GA]

Regulations.

6.—(1) The Revenue Commissioners shall make regulations with respect to the assessment, charge, collection and recovery of income tax in respect of emoluments to which this Part of this Act applies, being tax for the year 1960-61 or any subsequent year of assessment, or tax for any previous year of assessment remaining unpaid, and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision—

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(a) for requiring any employer making any payment of emoluments to which this Part of this Act applies, when he makes the payment, to make a deduction or repayment of tax calculated by reference to the rate of income tax for the year and any allowances, deductions and reliefs appropriate in the case of the employee as indicated by the particulars on the tax deduction card supplied in respect of the employee by the Revenue Commissioners, and for rendering persons who are required to make any such deduction or repayment, in the case of a deduction (whether or not made), accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and, in the case of a repayment, entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners;

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(b) for the production to and inspection by persons authorised by the Revenue Commissioners of wages sheets and other documents and records for the purpose of satisfying themselves that tax in respect of emoluments to which this Part of this Act applies has been and is being duly deducted, repaid and accounted for;

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(c) for the collection and recovery, whether by deduction from emoluments paid in any later year or otherwise, of tax in respect of emoluments to which this Part of this Act applies which has not been deducted or otherwise recovered during the year;

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(d) for appeals with respect to matters arising under the regulations which would not otherwise be the subject of an appeal;

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(e) for the deduction of tax at the standard rate in such cases or classes of cases as may be provided for by the regulations;

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(f) for requiring every employer who pays emoluments to which this Part of this Act applies exceeding the limits specified in subsection (5) of this section to notify the Revenue Commissioners within the period specified in the regulations that he is such an employer;

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(g) for requiring every employer who pays emoluments to which this Part of this Act applies exceeding the limits specified in subsection (5) of this section to keep and maintain a register of his employees in such manner as may be specified in the regulations, and, on being required so to do by the Revenue Commissioners by notice, to deliver the register to the Revenue Commissioners within the period specified in the notice;

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(h) for treating persons who are not employers as employers in such cases or classes of cases as may be provided for by the regulations.

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(2) Regulations under, this section shall have effect notwithstanding anything in the Income Tax Acts, but shall not affect any right of appeal which a person would have apart from the regulations.

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(3) (a) Tax deduction cards shall be prepared with a view to securing that, so far as may be practicable—

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(i) the total tax payable for the year of assessment in respect of any emoluments is deducted from the emoluments paid during that year, and

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(ii) the tax deductible or repayable on the occasion of any payment of emoluments is such that the total net tax deducted since the beginning of the year of assessment bears to the total tax payable for that year the same proportion that the part of the year which ends with the date of the payment bears to the whole year.

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(b) In paragraph (a) of this subsection—

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any reference to the total tax payable for a year shall be construed as a reference to the total tax (excluding sur-tax) estimated to be payable for the year in respect of the emoluments, subject to a provisional deduction for allowances and reliefs and subject also, if necessary, to making an addition to the said estimated amount (including a nil amount) for amounts remaining unpaid on account of income tax for any previous year of assessment (including any year previous to the year 1960-61) and making a deduction therefrom for amounts overpaid on account of any such income tax;

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the reference to the total net tax deducted shall be construed as a reference to the total tax deducted during the year by virtue of regulations made under this section, less any tax repaid by virtue of any such regulations.

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(c) In making any estimation pursuant to paragraph (b) of this subsection, it may be assumed, in relation to any payment of emoluments, that the emoluments paid in the part of the year of assessment which ends with the making of the payment will bear to the emoluments for the whole of that year the same proportion that that part of the year bears to the whole year.

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(4) Notwithstanding any other provision of this section, when stating on a tax deduction card an amount in respect of allowances, deductions and reliefs, the amount may be rounded up to a convenient greater amount and stated accordingly, and, as respects the amount of tax which is not deducted in the year of assessment as a result of such statement, the adjustment appropriate for its recovery shall be made in a subsequent year of assessment.

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(5) (a) The limits referred to in paragraphs (f) and (g) of subsection (1) of this section are emoluments at a rate equivalent to a rate of £6 a week, or in the case of an employee with other employment, £1 a week.

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(b) In the case of employees paid monthly or at longer intervals, the references in paragraph (a) of this subsection to a rate of £6 a week and a rate of £1 a week shall be treated as references to a rate of £26 a month and a rate of £4 10s. a month respectively.

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(6) Where a deduction falls to be made in any year of assessment from emoluments to which, this Part of this Act applies on account of income tax for any year of assessment before the year 1960-61, the employer shall not, pursuant to regulations under this section, make in the first-mentioned year any repayment of income tax.

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(7) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

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Penalties.

7.—(1) If any person does not comply with any provision of regulations under this Act requiring him to send any return, statement, notification or certificate or to produce any wages sheets or other records or documents, he shall be liable to a penalty of twenty pounds, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.

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(2) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.

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(3) Where—

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(a) a person does not comply with any provision of regulations under this Act requiring him to send any return, statement, notification or certificate,

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(b) the provision requires compliance within a particular period, and

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(c) such person continues, during a further period of two or more days, not to send the return, statement, notification or certificate,

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the non-compliance shall be regarded, for the purposes of subsection (1) of this section, as a non-compliance continuing on every day, other than the first, of the further period.

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(4) In proceedings for recovery of a penalty under this section—

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(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return, statement, notification or certificate was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, send that return, statement, notification or certificate,

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(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated return or other document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that return or other document in the ordinary course,

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(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

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Interest.

8.—Where any amount of tax which an employer is liable under this Part of this Act and any regulations thereunder to pay to the Revenue Commissioners is not so paid, simple interest on the amount shall be paid by the employer to the Revenue Commissioners and such interest shall be calculated from the expiration of the period specified in the regulations for the payment of the amount and at the rate of one per cent. for each month or part of a month during which the amount remains unpaid.

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Payment by means of stamps.

9.—(1) The Revenue Commissioners may make regulations enabling an employer who is required to deduct tax from emoluments to which this Part of this Act applies to make, subject to being authorised for the time being by the Revenue Commissioners so to do, payment of the tax deductible by means of stamps to be affixed, by the employer making the deduction, to stamp books supplied by the Revenue Commissioners.

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(2) Where payment by means of stamps is authorised as aforesaid, the employer shall not be required to make a repayment of tax previously deducted from emoluments to which this Part of this Act applies which were earned in his or a former employment.

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(3) References in section 6 of this Act to tax deduction cards shall, with respect to cases in which the use of stamp books is authorised as aforesaid, be taken as references to those books.

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(4) In any case in which a stamp book, required by regulations under this section to be sent to the Revenue Commissioners during a particular period, is not so sent, or, if sent, is insufficiently stamped, the tax or balance of tax (as the case may be) for which the means of payment is stamps affixed to the book shall be regarded for the purposes of sections 8 and 11 of this Act as tax for which the employer is liable by reference to the relevant income tax month or months, interest under the said section 8 being calculated as from the expiration of the said period.

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(5) The provisions (including penal provisions) of the Stamp Duties Management Act, 1891, and section 65 of the Post Office Act, 1908, shall apply to stamps referred to in this section.

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(6) Regulations under this section shall not, except as regards the particular matters for which they make provision, affect the operation of any regulations under section 6 of this Act.

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(7) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

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Charge to tax in the case of certain increases.

10.—(1) Where—

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(a) a person holds an office or employment in the year 1959-60 under such circumstances that the emoluments arising therefrom are assessable by reference to the amount thereof for the year 1958-59, and

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(b) the emoluments of that office or employment for the year 1959-60 exceed the emoluments thereof for the year 1958-59,

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then, subject to subsection (2) of this section, the amount of the excess shall be added to the income arising from the office or employment as computed for the purposes of income tax for the year 1959-60 and charged to tax (including sur-tax) accordingly.

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(2) Subsection (1) of this section shall not apply to any excess arising from—

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(a) a promotion in the ordinary course of events,

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(b) the ordinary application of an incremental scale of emoluments,

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(c) overtime paid for at ordinary rates,

or to any other similar excess of an ordinary character.

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Recovery.

11.—(1) (a) The provisions of any enactment relating to the recovery of income tax charged under Schedule E shall apply to the recovery of any amount of tax which an employer is liable under this Part of this Act and any regulations thereunder to pay to the Revenue Commissioners by reference to any income tax month as if the said amount had been charged on the employer under Schedule E.

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(b) In particular and without prejudice to the generality of paragraph (a) of this subsection, that subsection applies the provisions of section 162 of the Income Tax Act, 1918, section 7 of the Finance Act, 1923, sections 11 and 38 of the Finance Act, 1924, and section 54 of the Finance Act, 1958.

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(c) Provisions as applied by this subsection shall so apply subject to any modifications specified by regulations under section 6 of this Act.

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(2) Proceedings may be brought for the recovery of the total amount which the employer is liable to pay as aforesaid by reference to any income tax month without distinguishing the amounts which he is liable to pay by reference to each employee and without specifying the employees in question, and for the purposes of the proceedings the said total amount shall be one single cause of action or one matter of complaint; but nothing in this subsection shall prevent the bringing of separate proceedings for the recovery of each of the several amounts which the employer is liable to pay as aforesaid by reference to any income tax month and to his several employees.

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(3) In proceedings instituted by virtue of this section for the recovery of any amount of tax—

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(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and

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(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

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(4) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 8 of this Act.

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Priority in bankruptcy, etc.

12.—(1) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are to be paid in priority to all other debts in the distribution of the property of a bankrupt, arranging debtor, or person dying insolvent, so much as is unpaid of the employer's liability for the period of twelve months next before the date on which the order of adjudication of the bankrupt was made, the petition of arrangement of the debtor was filed, or, as the case may be, the person died insolvent.

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(2) There shall be included among the debts which, under section 209 of the Companies (Consolidation) Act, 1908, are to be paid in priority to all other debts in the winding up of a company, so much as is unpaid of the employer's liability for the period of twelve months next before the date of the commencement of the winding up or the date of the winding-up order, as the case may be.

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(3) Where a receiver is appointed on behalf of the holders of any debentures of a company secured by a floating charge, or possession is taken by or on behalf of those debenture holders of any property comprised in or subject to the charge, there shall be included among the debts which under sections 107 and 209 of the Companies (Consolidation) Act, 1908, are to be paid in priority to any claim for principal or interest in respect of the debentures so much as is unpaid of the employer's liability for the period of twelve months next before the date on which the receiver is appointed or possession is taken as aforesaid, as the case may be.

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(4) For the purposes of this section “employer's liability for the period of twelve months” means all sums which an employer was liable under this Act and any regulations thereunder to deduct from emoluments to which this Part of this Act applies paid by him during the period of twelve months mentioned in this section, reduced by any amounts which he was under this Act and any regulations thereunder liable to repay during the same period, and subject to the addition of interest payable under section 8 of this Act.

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Supplemental provisions.

13.—(1) No assessment under Schedule E for the year 1960-61 or for any subsequent year of assessment need be made in respect of emoluments to which this Part of this Act applies except where—

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(a) the person assessable, by notice in writing given to the inspector of taxes within five years from the end of the year of assessment, requires an assessment to be made,

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(b) the emoluments paid in the year of assessment are not the same in amount as the emoluments which fall to be treated as the emoluments for that year, or

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(c) there is reason to suppose that the emoluments would, if assessed, fall to be taken into account in computing the total income for sur-tax purposes of a person who is liable to sur-tax or would be so liable if an assessment were made in respect of the emoluments.

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(2) Subsection (2) of section 32 of the Finance Act, 1921, shall, as respects the year 1960-61 and all subsequent years of assessment, have effect as if “Schedule E” were substituted for “Case VI of Schedule D”.

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(3) Where an employer pays to the Revenue Commissioners any amount of tax which, pursuant to this Part of this Act and any regulations thereunder, he has deducted from emoluments, he shall be acquitted and discharged of the sum represented by the payment as if he had actually paid that sum to the employee.

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(4) Rule 7 of the Rules applicable to Schedule E shall not apply in relation to the year 1960-61 or any subsequent year of assessment.

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Special provisions for the year 1960-61.

14.—(1) Regulations under this Part of this Act—

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(a) shall not require a deduction or repayment of tax to be made on the payment of emoluments which are paid before the 6th day of October, 1960, and

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(b) in relation to deductions and repayments of tax to be made on the payment of emoluments which are paid during the period commencing on the 6th day of October, 1960, and ending on the 5th day of April, 1961, shall contain provisions for securing that in the estimation, for the purposes of subsection (3) of section 6 of this Act, of the total tax payable in respect of emoluments for the year 1960-61 regard shall be had to the subsequent provisions of this section.

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(2) (a) This subsection applies to—

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(i) any person who is in receipt of emoluments for the whole of the year 1960-61, and

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(ii) any other person who is in receipt of emoluments for the year 1960-61 provided that the part of that year for which he is in receipt of emoluments (including a part consisting of discontinuous periods) comprises sixty or more days in the first six months of that year and sixty or more days in the last six months thereof.

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(b) In the case of a person to whom this subsection applies, one-half of the net tax for the year 1960-61 attributable to the emoluments shall not be payable.

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(3) Subsection (2) of this section shall not apply to such part, if any, of the emoluments as would, if they were emoluments for the year 1959-60 and the circumstances were such as are mentioned in subsection (1) of section 10 of this Act, fall, under that section, to be added to the income computed for the purpose of tax for the year 1959-60.

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(4) (a) For the purposes of subsection (2) of this section the net tax attributable to emoluments shall be taken to be the amount of tax which would have been payable by the person for the year 1960-61 if—

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(i) the total amount of emoluments from all sources, computed in accordance with paragraph (b) of this subsection, were his only income,

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(ii) he had been granted all the personal reliefs to which, on due claim, he would have been entitled, and

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(iii) no deduction fell to be made from the emoluments computed as aforesaid, in computing his total income.

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In this paragraph “personal reliefs” has the same meaning as in section 9 of the Finance Act, 1958, subject to also including any relief under section 2 of the Finance Act, 1954, any deduction under Rule 9 of the Rules applicable to Schedule E and any deduction in respect of wear and tear or obsolescence of any machinery or plant allowable under Rule 6 or 7 of the Rules applicable to Cases I and II of Schedule D.

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(b) The total amount of emoluments from all sources having been ascertained, that total shall, for the purposes of paragraph (a) of this subsection, be diminished by the amount of any deductions in respect of payments made by the person or his wife or in respect of losses, being deductions falling to be made from the emoluments in computing the total income of the person for the year 1960-61, and, for this purpose, any deductions which fall to be made in computing total income and which may be treated as made in whole or part from income other than the emoluments shall, as far as may be, be treated as falling to be made from such other income.

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(5) Where, by virtue of an application under Rule 17 of the General Rules, a husband and a wife are each chargeable in respect of emoluments, the net tax attributable to the emoluments of the husband and of the wife respectively shall for the purposes of subsection (4) of this section be computed in accordance with subsection (2) of section 9 of the Finance Act, 1958, but the total relief from tax given to the husband and the wife under this section shall be the same as if the application under the said Rule 17 had not been made and each of the references to relief in subsection (3) of the said section 9 shall be deemed to include a reference to relief under this section.

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(6) In this section—

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any reference to emoluments shall be construed as a reference to emoluments to which this Part of this Act applies;

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any reference to tax shall be construed as not including a reference to sur-tax.

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PART III.

General Amendments.

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Personal allowance.

15.—(1) Subsection (1) of section 18 of the Finance Act, 1920, is hereby amended by the substitution of “a deduction of three hundred and ninety-four pounds” for “a deduction of three hundred and ten pounds” and the substitution of “a deduction of two hundred and thirty-four pounds” for “a deduc tion of one hundred and fifty pounds”.

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(2) Where, but for this subsection, the claimant would be entitled to a deduction of two hundred and thirty-four pounds under subsection (1) of section 18 of the Finance Act, 1920, then, if the claimant proves that in the year of assessment he or she is a widower or a widow, the claimant shall be entitled to a deduction of two hundred and fiftynine pounds in lieu of the said deduction of two hundred and thirty-four pounds.

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(3) Subsection (2) of, section 18 of the Finance Act, 1920, is hereby amended by the substitution of “three-fourths” for “nine-tenths”.

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Earned income allowance.

16.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920:

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“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purposes of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the Income Tax Acts of a sum equal to one-fourth of that income, but not exceeding, in the case of any individual, the sum of four hundred and fifty pounds.”

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(2) Section 4 of the Finance Act, 1951, shall be construed and have effect as if a reference to subsection (1) of this section were substituted in subsection (2) for the reference to subsection (1) of section 2 of the Finance Act, 1952.

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Life insurance premiums, etc.

17.—(1) This section applies to premiums payable on policies of insurance or contracts for deferred annuities, being policies or contracts made after the 22nd day of June, 1916, and also to sums referred to in paragraph (b) of subsection (1) of section 32 of the Income Tax Act, 1918.

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(2) Notwithstanding anything in section 32 of the Income Tax Act, 1918, no relief shall be granted under that section in respect of any premium or other sum to which this section applies.

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(3) A person to whom relief under section 32 of the Income Tax Act, 1918, would, but for subsection (2) of this section, have been allowable in respect of a premium or sum, or part of a premium or sum, to which this section applies shall, if he makes a claim in that behalf in the manner prescribed by the Income Tax Acts and makes a return in the prescribed form of his total income, be entitled, for the purpose of ascertaining the amount of the income on which he is to be charged to tax (excluding sur-tax), to have a deduction made from his assessable income equal—

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(a) in case the policy or contract concerned is a policy or contract, referred to in section 2 of the Finance Act, 1953, to two-thirds of the amount of premium in respect of which relief would have been allowable as aforesaid after giving effect to any restrictions that may be appropriate in accordance with paragraphs (a), (c) and (d) of subsection (3) of the said section 32, and

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(b) in any other case, to one-half of the amount of the premium or other sum in respect of which relief would have been so allowable.

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(4) The provisions of the Income Tax Acts relating to allowances or deductions within the meaning of the Third Schedule to the Finance Act, 1920, shall have effect in relation to deductions under subsection (3) of this section.

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(5) Section 9 of the Finance Act, 1958, is hereby amended as follows:

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(i) in paragraph (a) of subsection (2) “or section 17 of the Finance (No. 2) Act, 1959,” shall be inserted after “Income Tax Act, 1918,”;

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(ii) in subsection (6) “under section 17 of the Finance (No. 2) Act, 1959,” shall be inserted after “Income Tax Act, 1918,”.

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(6) References in the Income Tax Acts to relief in respect of life assurance premiums shall be construed as including references to deductions under subsection (3) of this section.

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Repeals.

18.—Section 23 of the Finance Act, 1920, subsection (4) of section 3 of the Finance Act, 1932, subsections (1) and (2) of section 4 of the Finance Act, 1952, and subsection (2) of section 1 of the Finance Act, 1959, are hereby repealed.