As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 10 of 1985
FINANCE ACT, 1985
ARRANGEMENT OF SECTIONS
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Income Tax
Chapter II
Income Levy
Application of section 16 (income levy) of Finance Act, 1983, for 1985-86. |
Income Tax, Corporation Tax and Capital Gains Tax
Corporation Tax
Exemption of certain income of Housing Finance Agency, p.l.c. |
Advance Corporation Tax
Extension of section 52 (transitional reduction of advance corporation tax) of Finance Act, 1983. |
Customs and Excise
Value-Added Tax
Stamp Duties
Cesser of section 86 (stamp duty on course bets) of Finance Act, 1980. | |
Amendment of section 93 (exemption of certain instruments from stamp duty) of Finance Act, 1982. |
Capital Acquisitions Tax
Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984. | |
Miscellaneous
Payment of certain interest under State Financial Transactions (Special Provisions) Act, 1984. | |
Amendment of Enactments
Rates of Excise Duty on Tobacco Products
Acts Referred to | |
Adoption Acts, 1952 to 1976 | |
1976, No. 8 | |
1971, No. 24 | |
1963, No. 33 | |
1976, No. 7 | |
Excise Act, 1848 | 1848, c. 118 |
1926, No. 35 | |
1931, No. 31 | |
1950, No. 18 | |
1960, No. 19 | |
1961, No. 23 | |
1968, No. 33 | |
1969, No. 21 | |
1971, No. 23 | |
1973, No. 19 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1982, No. 14 | |
1983, No. 15 | |
1984, No. 9 | |
1952, No. 24 | |
1977, No. 32 | |
1968, No. 7 | |
Finance (New Duties) Act, 1916 | 1916, c. 11 |
1981, No. 37 | |
1967, No. 6 | |
1936, No. 45 | |
Local Government (Planning and Development) Acts, 1963 to 1983 | |
1983, No. 24 | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
1961, No. 24 | |
Stamp Act, 1891 | 1891, c. 39 |
1984, No. 23 | |
Succession Duty Act, 1853 | 1853, c. 51 |
1972, No. 22 | |
1978, No. 34 | |
1930, No. 29 | |
Number 10 of 1985
FINANCE ACT, 1985
PART I
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1985-86 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in subsection (2) of section 1, by the substitution of “£5,300” for “£5,000” (inserted by the Finance Act, 1984) and of “£2,650” for “£2,500” (inserted by the Finance Act, 1984), and
(b) in subsection (6) of section 2, by the substitution of “£6,000” for “£5,600” (inserted by the Finance Act, 1984), of “£7,000” for “£6,600” (inserted by the Finance Act, 1984), of “£3,000” for “£2,800” (inserted by the Finance Act, 1984) and of “£3,500” for “£3,300” (inserted by the Finance Act, 1984),
and the said subsections (2) and (6), as so amended, are set out in the Table to this section.
TABLE
(2) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £5,300, and
(b) in any other case, £2,650.
(6) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in paragraph (a) of the said section 138, £6,000:
Provided that, if at any time during the year of assessment either the individual or his spouse was of the age of seventy-five years or upwards, “the specified amount” means £7,000;
(b) in any other case, £3,000:
Provided that, if at any time during the year of assessment the individual was of the age of seventy-five years or upwards, “the specified amount” means £3,500.
Alteration of rates of income tax.
2.—Section 2 of the Finance Act, 1984, is hereby amended, as respects the year 1985-86 and subsequent years of assessment, by the substitution of the following Table for the Table to the said section:
“TABLE
PART I
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £4,500 | 35 per cent. | the standard rate | |
The next £2,800 | 48 per cent. | } | the higher rates |
The remainder | 60 per cent. |
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £9,000 | 35 per cent. | the standard rate | |
The next £5,600 | 48 per cent. | } | the higher rates |
The remainder | 60 per cent. |
”
Personal reliefs.
3.—(1) Where a deduction falls to be made from the total income of an individual for the year 1985-86 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
TABLE
Statutory provision | Amount to be deducted from total income for 1984-85 | Amount to be deducted from total income for 1985-86 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(married man) | 3,600 | 3,800 |
(widowed person) | 2,300 | 2,400 |
(widow bereaved in the year of assessment) | 3,600 | 3,800 |
(single person) | 1,800 | 1,900 |
section 141 | ||
(incapacitated child) | 500 | 600 |
section 3 | ||
(housekeeper taking care of incapacitated person) | 2,000 | 2,500 |
section 11 | ||
(blind person) | 500 | 600 |
(both spouses blind) | 1,200 | 1,400 |
(2) Section 2 of the Finance Act, 1982, section 3 of the Finance Act, 1984, and section 8 of the Finance Act, 1984, shall have effect subject to the provisions of this section.
(3) The First Schedule shall have effect for the purpose of supplementing subsection (1).
Amendment of section 138A (additional allowance for widows and others in respect of children) of Income Tax Act, 1967.
4.—The Income Tax Act, 1967, is hereby amended, as respects the year 1985-86 and subsequent years of assessment, by the substitution of the following section for section 138A (inserted by the Finance Act, 1980)—
“138A.—(1) (a) This section applies to an individual who is not entitled to a deduction mentioned in paragraph (a) or paragraph (b) (ii) of section 138.
(b) In this section ‘a qualifying child’ means, in relation to any claimant and year of assessment—
(i) a child—
(I) who is born in the year of assessment, or
(II) who, at the commencement of the year of assessment, is under the age of 16 years, or
(III) who, if over the age of 16 years at the commencement of the year of assessment—
(A) is receiving full-time instruction at any university, college, school or other educational establishment, or
(B) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself and had become so permanently incapacitated before he had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he had been in receipt of full-time instruction as aforesaid,
and
(ii) a child who is a child of the claimant or, not being such a child, is in the custody of the claimant and is maintained by the claimant at his own expense for the whole or part of the year of assessment.
(2) Subject to subsection (3), if the claimant, being an individual to whom this section applies, proves in the case of a year of assessment that a qualifying child is resident with him for the whole or part of the year he shall be entitled, if he is an individual to whom paragraph (b) (i) of section 138 applies, to a deduction of £1,400 or, if he is an individual to whom paragraph (c) of section 138 applies, to a deduction of £1,900:
Provided that this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman who are living together as man and wife.
(3) A claimant shall be entitled to only one deduction under subsection (2) for any year of assessment irrespective of the number of qualifying children resident with him in that year.
(4) (a) The references in subsection (1) (b) to a child receiving full-time instruction at an educational establishment shall include references to a child undergoing training by any person (hereafter in this subsection referred to as ‘the employer’) for any trade or profession in such circumstances that the child is required to devote the whole of his time to the training for a period of not less than two years.
(b) For the purpose of a claim in respect of a child undergoing training the inspector may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners.
(5) No deduction shall be allowed under this section for any year of assessment in respect of any child who is entitled in his own right to an income exceeding £720 in that year, except that if the amount of the excess is less than the deduction which apart from this subsection would be allowable, a deduction reduced by that amount shall be allowed:
Provided that in calculating the income of the child for the purposes of the foregoing provision no account shall be taken of any income to which the child is entitled as the holder of a scholarship, bursary or other similar educational endowment.
(6) If any question arises as to whether any person is entitled to an allowance under this section in respect of a child who is over the age of 16 years, as being a child who is receiving such full-time instruction as aforesaid, the Revenue Commissioners may consult the Minister for Education.
(7) In subsection (1) (b) (ii) the reference to a child of the claimant includes a reference to a stepchild of his, an illegitimate child of his if he has married the other parent after the child's birth and an adopted child of his in respect of whom an adoption order under the Adoption Acts, 1952 to 1976, is in force.”.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
5.—Section 6 of the Finance Act, 1982, shall have effect for the purpose of ascertaining the amount of income on which an individual referred to therein is to be charged to income tax for the year 1985-86, as if in subsection (2)—
(a) “1985-86” were substituted for “1982-83”, and
(b) “£286” were substituted for “£312”, in each place where it occurs.
Amendment of section 125 (application of PAYE) of Income Tax Act, 1967.
6.—(1) The Income Tax Act, 1967, is hereby amended, as respects emoluments arising in the year 1986-87 and subsequent years of assessment, by the substitution of the following section for section 125:
“125.—This Chapter applies to all emoluments except emoluments which are emoluments in respect of which the employer has been notified by the inspector that they are emoluments which arise from an office or employment and from which, in the opinion of the inspector having regard to the circumstances of the office or employment or to the amount of the emoluments, the deduction of tax by reference to the provisions of this Chapter is impracticable:
Provided that the inspector may, if a change in the circumstances of the office or employment or in the amount of the emoluments so warrants, cancel such notification by notice in writing given to the employer and this Chapter shall then apply to payments of emoluments arising from the office or employment made after the date of such notice.”.
(2) Any notice issued by or on behalf of the Revenue Commissioners under section 125 of the Income Tax Act, 1967, prior to the 6th day of April, 1986, shall not apply or have effect in relation to emoluments arising in the year 1986-87 or any subsequent year of assessment.
Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967.
7.—Section 142A (inserted by the Finance Act, 1982) of the Income Tax Act, 1967, is hereby amended in subsection (2), as respects the year 1985-86 and subsequent years of assessment—
(a) by the substitution in paragraph (a) (i) of “fifty-five years” for “sixty years” (inserted by the Finance Act, 1984), and
(b) by the substitution in paragraph (b) of “£1,500” for “£1,000” and of “£750” for “£500”,
and the said paragraphs (a) (i) and (b), as so amended, are set out in the Table to this section.
TABLE
(i) at any time during the year of assessment he was of the age of fifty-five years or upwards, and
(b) In this subsection “the relevant limit” means—
(i) in the case of a claimant who is entitled to a deduction under section 138(a), £1,500, and
(ii) in any other case, £750.
Amendment of section 344 (exemption of interest on certain deposits) of Income Tax Act, 1967.
8.—Section 344 of the Income Tax Act, 1967, is hereby amended, as respects the year 1985-86 and subsequent years of assessment, by the substitution for subsections (1) and (2) (inserted by the Finance Act, 1980) of the following subsections:
“(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as ‘the said sums’) paid or credited in respect of interest on—
(a) deposits with a trustee savings bank or with the Post Office Savings Bank, or
(b) deposits with any of the commercial banks,
the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed the specified amount:
Provided that the provisions of this Act as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.
(1A) (a) Subject to paragraph (b), in this section ‘specified amount’ means—
(i) in the case of sums representing interest on deposits mentioned in paragraph (a) of subsection (1), £120:
Provided that, if at any time during the year of assessment the individual was of the age of sixty-five years or upwards, ‘specified amount’, in the case of such sums, means £240;
(ii) in the case of sums representing interest on deposits mentioned in paragraph (b) of subsection (1), £50:
Provided that, if at any time during the year of assessment the individual was of the age of sixty-five years or upwards, ‘specified amount’, in the case of such sums, means £100.
(b) The total sums to be disregarded under this section in the case of an individual shall not exceed the appropriate specified amount mentioned in paragraph (a) (i).
(2) For the purposes of subsection (1) the question whether or how far the said sums exceed the appropriate specified amount shall, where by virtue of section 194 a woman's income is deemed to be her husband's, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section.”.
Amendment of provisions relating to estimation of tax due.
9.—The Finance Act, 1968, is hereby amended, as respects estimates of tax due made on or after the passing of this Act—
(a) in section 7 (5), by the deletion of “or section 8”, and
(b) in section 8—
(i) in subsection (1)—
(I) by the substitution for “Where the Revenue Commissioners have reason to believe” of “Where the inspector, or such other officer as the Revenue Commissioners may nominate to exercise the powers conferred by this section (hereafter in this section referred to as ‘other officer’), has reason to believe”,
(II) by the substitution for “they may make an estimate” of “the inspector or other officer may make an estimate”, and
(III) by the substitution of “his” for “their”,
(ii) in paragraph (a) of subsection (2)—
(I) by the substitution for “the Revenue Commissioners” of “the inspector or other officer”, and
(II) by the substitution for “fourteen days” of “thirty days”,
and
(iii) in subsection (4), by the substitution for “the Revenue Commissioners” of “the inspector or other officer”,
and the said section 7 (5), the said subsection (1) (apart from paragraphs (a), (b) and (c) thereof), the said paragraph (a) of subsection (2) and the said subsection (4), as so amended, are set out in the Table to this section.
TABLE
(5) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.
(1) Where the inspector, or such other officer as the Revenue Commissioners may nominate to exercise the powers conferred by this section (hereafter in this section referred to as “other officer”), has reason to believe that the total amount of tax which an employer was liable under the regulations to remit in respect of the respective income tax months comprised in any year of assessment was greater than the amount of tax (if any) paid by the employer in respect of the said months then, without prejudice to any other action which may be taken, the inspector or other officer may make an estimate in one sum of the total amount of tax which in his opinion should have been paid in respect of the income tax months comprised in that year and may serve notice on the employer specifying—
(2) Where notice is served on an employer under subsection (1)—
(a) the employer may, if he claims that the total amount of tax or the balance of tax remaining unpaid is excessive, on giving notice in writing to the inspector or other officer within the period of thirty days from the service of the notice, appeal to the Appeal Commissioners,
(4) A notice given by the inspector or other officer under subsection (1) may extend to two or more years of assessment.
Exemption of certain income from leasing of farm land.
10.—(1) (a) In this section—
“farm land” means land in the State wholly or mainly occupied for the purposes of husbandry and includes a building (other than a building or part of a building used as a dwelling) situated on the land and used for the purposes of farming that land;
“lease”, “lessee”, “lessor” and “rent” have the meanings respectively assigned to them by Chapter VI of Part IV of the Income Tax Act, 1967;
“qualifying lease” means a lease of farm land which—
(i) is in writing or is evidenced in writing, and
(ii) is for a definite term of five years or more, and
(iii) is made on an arm's length basis between a qualifying lessor or qualifying lessors and a lessee or lessees who is, or each of whom is, a qualifying lessee in relation to the qualifying lessor or the qualifying lessors;
“qualifying lessee”, in relation to a qualifying lessor or to qualifying lessors, means an individual—
(i) who is not connected with the qualifying lessor or with any of the qualifying lessors, and
(ii) who uses any farm land leased by him from the qualifying lessor or the qualifying lessors for the purposes of a trade of farming carried on by him solely or in partnership;
“qualifying lessor” means an individual who—
(i) is of the age of 55 years or upwards or who is permanently incapacitated by reason of mental or physical infirmity from carrying on a trade of farming, and
(ii) has not, after the 30th day of January, 1985, leased the farm land which is the subject of the qualifying lease from a person or persons, who is, or one of whom is, connected with him, on terms which are not such as might have been expected to be included in a lease if the negotiations for the lease had been at arm's length;
“the specified amount”, in relation to any surplus or surpluses (within the meaning of section 81 (4) of the Income Tax Act, 1967) arising in respect of the rent or the rents from any farm land let under a qualifying lease or qualifying leases, means—
(i) the amount of that surplus or the aggregate amount of those surpluses, or
(ii) £2,000, or
(iii) where the rent or rents were not receivable in respect of a full year's letting or lettings, such amount as bears to £2,000 the same proportion as the amount of the rent or the aggregate amount of the rents bears to the amount of the rent or the aggregate amount of the rents which would be receivable for a full year's letting or lettings,
whichever is the least.
(b) A person shall be regarded for the purposes of this section as connected with another person if he would be so regarded in accordance with the provisions of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
(2) Where for the year 1985-86 or any subsequent year of assessment the total income of a qualifying lessor consists of or includes any profits or gains chargeable to tax under Case V of Schedule D and any surplus or surpluses (within the meaning of section 81 (4) of the Income Tax Act, 1967) arising in respect of the rent or rents from any farm land let under a qualifying lease or qualifying leases has been or have been taken into account in computing the amount of those profits or gains, the qualifying lessor shall, in arriving at that total income, be entitled to a deduction of—
(a) the specified amount in relation to the surplus or surpluses, or
(b) the amount of the profits or gains,
whichever is the lesser.
(3) The amount of any deduction due under subsection (2) shall, where by virtue of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, a woman's income is deemed to be her husband's, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section, and where the provisions of section 197 of that Act apply any deduction allowed by virtue of the said subsection (2) shall be allocated to the husband and to the wife as if they were not married.
(4) (a) For the purposes of subsection (2), where a single qualifying lease relates to both farm land and other property, goods or services, only such amount, if any, of the surplus arising in respect of the rent payable under the lease as is determined by the inspector and after such apportionments of rent, expenses and other deductions as are necessary, according to the best of his knowledge and judgment, to be properly attributable to the lease of the farm land shall be treated as a surplus arising in respect of a rent from farm land let under a qualifying lease.
(b) Any amount which, by virtue of paragraph (a), is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against that determination.
(5) For the purposes of determining the amount of any relief to be granted under the provisions of this section, the inspector may, by notice in writing, require the lessor to furnish such information as the inspector considers necessary.
(6) All such provisions of the Income Tax Acts as apply in relation to the deductions specified in sections 138 to 143 of the Income Tax Act, 1967, shall, with any necessary modifications, apply in relation to a deduction under this section.
Chapter II
Income Levy
Application of section 16 (income levy) of Finance Act, 1983, for 1985-86.
11.—Section 16 of the Finance Act, 1983, as amended by section 10 of the Finance Act, 1984, shall apply and have effect for the year beginning on the 6th day of April, 1985, and ending on the 5th day of April, 1986 (in this section referred to as “the contribution year 1985-86”), as it applies and has effect for the contribution year 1984-85 (within the meaning of the said section 16), subject to the modification that, for the contribution year 1985-86, the references to “£96” and “£5,000” in the proviso (inserted by the Finance Act, 1984) to subsection (2) shall be construed as references to “£102” and “£5,300”, respectively.
Chapter III
Income Tax, Corporation Tax and Capital Gains Tax
Amendment of section 550 (interest on overdue tax) of Income Tax Act, 1967.
12.—Section 550 of the Income Tax Act, 1967, shall have effect, and shall be deemed always to have had effect, as if in subsection (4) “and the provisions of section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, and sections 98 and 285 of the Companies Act, 1963,” were inserted before “shall apply”.
Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984.
13.—Chapter III of Part I of the Finance Act, 1984, is hereby amended—
(a) in section 11 (1), in the definition of “associate”, by the insertion after “participator” of “, except that the reference in paragraph (a) of that section to a relative of a participator shall be excluded from such meaning”,
(b) in section 12 (4), by the substitution of the following paragraph for paragraph (b):
“(b) if the company is not carrying on that trade at the time when the shares are issued, unless the company—
(i) expends not less than 80 per cent. of the money subscribed for the shares on research and development work which is connected with and undertaken with a view to the carrying on of the trade, and begins to carry on the trade within three years after that time,
or
(ii) otherwise begins to carry on the trade within two years after that time.”,
(c) in section 15, by the insertion in paragraph (b) of subsection (7) of “and section 26 (2),” after “subsection”,
(d) in section 26—
(i) by the deletion in paragraph (b) of subsection (1)—
(I) of “was incorporated in the State and”, and
(II) in subparagraph (ii), of “wholly or mainly in the State”,
and
(ii) by the substitution, in subsection (2), of the following paragraph for paragraph (a):
“(a) that the subsidiary is a 51 per cent. subsidiary of the qualifying company;”,
and
(e) in section 27 (8), by the substitution of the following paragraphs for paragraphs (d) and (e):
“(d) that any amounts received by way of dividends or interest are, subject to a commission in respect of management expenses at a rate not exceeding a rate which shall be specified in the deed of trust under which the fund has been established, to be paid without undue delay to the participants,
(e) that any charges to be made by way of management or other expenses in connection with the establishment, the running, the winding down or the terminating of the fund shall be at a rate not exceeding a rate which shall be specified in the deed of trust under which the fund is established,”,
and the said definition of “associate”, the said paragraph (b) of subsection (7) of section 15, and the said paragraph (b) of subsection (1) of section 26, as so amended, are set out in the Table to this section.
TABLE
“associate” has the same meaning in relation to a person as it has by virtue of section 103 (3) of the Corporation Tax Act, 1976, in relation to a participator, except that the reference in paragraph (a) of that section to a relative of a participator shall be excluded from such meaning;
(b) In this subsection and section 26 (2), “51 per cent. subsidiary”, in relation to any company, has the meaning assigned to it, for the purposes of the Corporation Tax Acts, by section 156 of the Corporation Tax Act, 1976.
(b) the subsidiary or each subsidiary is a company—
(i) falling within section 15 (2) (a), or
(ii) which exists solely for the purpose of carrying on any trade which consists solely of any one or more of the following trading operations—
(I) the purchase of goods or materials for use by the qualifying company or its subsidiaries,
(II) the sale of goods or materials produced by the qualifying company or its subsidiaries,
or
(III) the rendering of services to or on behalf of the qualifying company or its subsidiaries.
Amendment of section 18 (profits from the occupation of certain lands) of Finance Act, 1969.
14.—(1) Section 18 of the Finance Act, 1969, is hereby amended—
(a) as respects income tax for the year 1985-86 and subsequent years of assessment, and
(b) as respects corporation tax for an accounting period ending on or after the 6th day of April, 1985—
by the substitution in subsection (2) of the following paragraph for paragraph (b):
“(b) (i) to the owner of a stallion which is ordinarily kept on land in the State from the sale of services of mares within the State by the stallion or to the part-owner of such a stallion from the sale of such services or of rights to such services, or
(ii) to the part-owner of a stallion which is ordinarily kept on land outside the State from the sale of services of mares by the stallion or of rights to such services where the part-owner carries on in the State a trade which consists of or includes bloodstock breeding, and it is shown to the satisfaction of the inspector or, on appeal, to the satisfaction of the Appeal Commissioners, that the part-ownership of the stallion was acquired and is held primarily for the purposes of the service by the stallion of mares owned or partly owned by the part-owner of the stallion in the course of that trade, or”.
(2) This section shall not apply to profits or gains arising before the 6th day of April, 1985.
Amendment of section 21 (payments to universities) of Finance Act, 1973.
15.—The Finance Act, 1973, is hereby amended, as respects the year 1985-86 and subsequent years of assessment, by the substitution of the following section for section 21:
“Payments to universities and other approved bodies.
21.—(1) Where a person carrying on a trade or profession—
(a) pays any sum—
(i) on or after the 6th day of April, 1973, to an Irish university, or
(ii) on or after the 6th day of April, 1985, to an approved body,
for the purpose of enabling the university or the approved body to undertake research in, or engage in the teaching of, approved subjects, and
(b) the sum so paid is not income to which section 439 of the Income Tax Act, 1967, applies,
the sum so paid shall, if not otherwise so deductible, be deducted as an expense in computing the profits or gains of the person's trade or profession.
(2) For the purposes of this section—
‘approved body’ means—
(a) the National Institute for Higher Education, Dublin,
(b) the National Institute for Higher Education, Limerick,
(c) the College of Industrial Relations, Ranelagh, Dublin, or
(d) any of the following colleges established under the provisions of the Vocational Education Act, 1930—
(i) colleges forming part of the Dublin Institute of Technology,
(ii) the Limerick College of Art, Commerce and Technology, or
(iii) regional technical colleges;
'approved subjects' means—
(a) industrial relations,
(b) marketing, or
(c) any other subject which is approved for the purposes of this section by the Minister for Finance.”.
Gifts to the President's Award Scheme.
16.—(1) (a) In this section—
“tax” means income tax or corporation tax, as the case may be;
“the President's Award Scheme” means the award scheme known as “‘Gaisce’—The President's Award” established under the patronage of Uachtarán na hÉireann by trust deed dated the 28th day of March, 1985.
(b) This section applies to a gift of money which—
(i) is made on or before the 5th day of April, 1986, to the trustees of the President's Award Scheme to be applied by them for the purposes of that scheme, and
(ii) is not deductible in computing for the purposes of tax the profits or gains of a trade or profession or is not income to which the provisions of section 439 of the Income Tax Act, 1967, apply.
(2) Where a person proves that he has made a gift to which this section applies and claims relief from tax by reference thereto, the provisions of subsection (3) or, as the case may be, subsection (4) shall apply.
(3) For the purposes of income tax for the year of assessment in which a person makes a gift to which this section applies, the amount thereof shall, subject to subsection (4), be deducted from or set off against any income of the person chargeable to income tax for that year and tax shall, where necessary, be discharged or repaid accordingly; and the total income of the person or, where the person is a wife whose husband is assessed to income tax in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, the total income of the husband shall be calculated accordingly:
Provided that relief under this section shall not be given to a person for a year of assessment—
(a) if the amount of the gift (or the aggregate of the amounts of gifts) made by him in that year, being a gift or gifts, as the case may be, to which this section applies, does not exceed £100, or
(b) to the extent to which the amount of the gift (or the aggregate of the amounts of gifts) made by him in that year, being a gift or gifts, as the case may be, to which this section applies, exceeds £10,000.
(4) (a) Subject to paragraph (b), where a gift to which this section applies is made by a company the amount thereof shall, for the purposes of corporation tax, be deemed to be a loss incurred by the company in a separate trade in the accounting period of the company in which the gift is made.
(b) No relief under this section shall be given to a company in respect of a gift (or the aggregate of the amounts of gifts) made by it in any period of twelve months ending on the 5th day of April, being a gift or gifts, as the case may be, to which this section applies—
(i) if the amount of the gift (or the aggregate of the amounts of those gifts) does not exceed £100, or
(ii) to the extent to which the amount of the gift (or the aggregate of the amounts of those gifts) exceeds £10,000.
Farming: amendment of provisions relating to relief in respect of increase in stock values.
17.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1985” for“1984” (inserted by the Finance Act, 1984)—
(a) in paragraph (iv) (inserted by the Finance Act, 1979) of the proviso to subsection (4) (a), and
(b) in each place where it occurs in subsections (7) and (9) (inserted by the Finance Act, 1984),
and the said paragraph (iv), the said subsection (7) (apart from the proviso) and the said subsection (9) (apart from the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1985.
(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's “decrease in stock value”) shall, if the accounting period ends on a date before the 6th day of April, 1985, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period:
(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1985, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1985,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1985, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods:
(2) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the substitution in subsection (3) of “1985-86” for “1984-85” (inserted by the Finance Act, 1984), and
(b) by the substitution of “1985” for “1984” in each place where it occurs in subsections (5) and (6) (inserted by the Finance Act, 1984),
and the said subsection (3), the said subsection (5) (apart from the proviso) and the said subsection (6) (apart from the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1985-86.
(5) In the computation of a person's trading profits for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1985, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period:
(6) In the computation of a person's trading profits for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1985, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1985,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1985, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1985:
(3) This section shall have effect only as respects a trade of farming.
Amendment of Chapter VIII (stock relief) of Part I of Finance Act, 1984.
18.—Chapter VIII of Part I of the Finance Act, 1984, is hereby amended—
(a) in subsection (3) of section 49, by the substitution of “1985” for “1984”, and
(b) in the definition of “relevant year” in section 51, by the insertion after “1984-85” of “or 1985-86”,
and the said subsection and the said definition, as so amended, are set out in the Table to this section.
TABLE
(3) A company shall not be entitled to a deduction under this section for any accounting period which ends before the 6th day of April, 1983, or after the 5th day of April, 1985.
“relevant year” means the year 1984-85 or 1985-86;
Application of section 31 (building societies) of Corporation Tax Act, 1976.
19.—(1) Subject to subsections (2) and (3), section 40 (1) of the Finance Act, 1977 (as extended by section 52 of the Finance Act, 1980) shall have effect in relation to the year 1985-86 as it has effect in relation to the years 1980-81 and 1981-82 with the modification that the reduced rate which, by virtue of the said section 40 (1) (as extended by this section) would, for the year 1985-86, be 70 per cent. of the standard rate shall, for that year, be 80 per cent. of the standard rate.
(2) The Revenue Commissioners and any building society may, as respects the year 1985-86, enter into relevant arrangements but modified, to such extent as shall be directed by the Minister for Finance, in so far as they relate to the sums on which tax is to be calculated in part at the standard rate and in part at a reduced rate.
(3) Any amount representing income tax which, under an assessment made for a year of assessment (being the year 1985-86 or any subsequent year of assessment), a building society is liable to account for and pay by virtue of relevant arrangements entered into by the Revenue Commissioners and the society as respects that year of assessment shall be payable in two equal instalments as follows—
(a) the first instalment on the 1st day of October in that year of assessment or, if it is later, on the day next after the day on which the assessment is made, and
(b) the second instalment on the 1st day of April in that year of assessment or, if it is later, on the day next after the day on which the assessment is made,
and the provisions of the Income Tax Acts as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax.
(4) In this section—
“building society” has the same meaning as in section 31 of the Corporation Tax Act, 1976;
“relevant arrangements” means arrangements of the kind referred to in the said section 31.
Continuation of certain capital allowances.
20.—Each of the provisions of the Income Tax Act, 1967, which are specified in the Table to this section and which were inserted by the Corporation Tax Act, 1976, shall have effect as if the reference therein to the 1st day of April, 1985 (as provided for in section 35 of the Finance Act, 1984) were a reference to the 1st day of April, 1988.
TABLE
Subsection (4) (d) of section 251 (initial allowances)
Subsection (2A) (a) of section 254 (industrial building allowance)
Paragraph (ii) of the proviso to subsection (1) and paragraph (ii) of the proviso to subsection (3) of section 264 (annual allowances)
Paragraph (iii) of the proviso to subsection (1) of section 265 (balancing allowances and balancing charges)
Rented residential accommodation: deduction for expenditure on refurbishment.
21.—(1) (a) In this section—
“the principal section” means section 23 of the Finance Act, 1981;
“refurbishment”, in relation to a building, means either or both of the following, that is to say:
(i) the carrying out of any works of construction, reconstruction, repair or renewal, and
(ii) the provision or improvement of water, sewerage or heating facilities,
where the carrying out of such works, or the provision of such facilities, is certificate by the Minister for the Environment, in any certificate of reasonable cost granted by him in relation to any house contained in the building, to have been necessary for the purposes of ensuring the suitability as a dwelling of any house in the building and whether or not the number of houses in the building, or the shape or size of any such house, is altered in the course of such refurbishment;
“relevant expenditure” means expenditure incurred in the qualifying period on the refurbishment of a specified building, other than expenditure attributable to any part (hereafter in this section referred to as a “non-residential unit”) of the building which, upon completion of the refurbishment, is not a house; and, for the purposes of this definition, where expenditure is attributable to the specified building in general (and not directly to any particular house or nonresidential unit comprised in the building upon completion of the refurbishment) such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;
“specified building” means a building in which, prior to the refurbishment to which relevant expenditure relates, there are two or more houses and which, upon completion of the refurbishment, contains (whether in addition to any non-residential unit or not) two or more houses.
(b) This section shall be construed together with the principal section.
(2) As respects relevant expenditure, the principal section and subsections (2) to (4) of section 29 of the Finance Act, 1983, shall, with any necessary modifications, apply as if the relevant expenditure had been incurred on the construction of the specified building to which that expenditure relates and as if—
(a) in the principal section—
(i) in paragraph (ii) of the definition of “qualifying lease”, the reference to the relevant cost of a house were a reference to the market value of the house on the date of completion of the refurbishment to which the relevant expenditure relates:
Provided that, in the case of a house which is a part of a building and which is not saleable apart from the building of which it is a part, the market value of the house on that date shall, for the purposes of this paragraph, be taken to be an amount which bears to the market value of the building on that date the same proportion as the total floor area of the house bears to the total floor area of the building,
(ii) in the said paragraph (ii) and in the proviso to subsection (2), respectively, the references to a premium or, as the case may be, to a premium or other sum were references to a premium, or a premium or other sum, which is payable on or subsequent to the date of completion of the refurbishment to which the relevant expenditure relates or which, if payable before that date, is so payable by reason of, or otherwise in connection with, the carrying out of the refurbishment,
(iii) the following definition were substituted for the definition of “qualifying period”:
“‘qualifying period’ means the period commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987;”,
(iv) the following paragraph were substituted for paragraph (iv) of the definition of “qualifying premises”:
“(iv) which, on the date of completion of the refurbishment to which the relevant expenditure (within the meaning of section 21 of the Finance Act, 1985) relates, is let (or, if it is not let on that date, is, without having been used after that date, first let) in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (save for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;”,
(v) the definition of “relevant cost” and subsections (6) (b) and (7) (b) were deleted,
(vi) the definition of “relevant period” had effect as if the period mentioned in the definition were a period of ten years beginning with the date of the completion of the refurbishment to which the expenditure relates or, if the premises was not let under a qualifying lease on that date, the period of ten years beginning with the date of the first such letting after the date of such completion,
(vii) in subsection (1) (c), the reference to the date of the first letting of the premises under a qualifying lease were a reference to the date of commencement of the relevant period, in relation to the premises, determined as respects the refurbishment to which the relevant expenditure relates,
(viii) the references in subsection (3) to relevant cost were deleted and the references therein to expenditure were references to relevant expenditure,
(ix) the references in subsections (6) (a) and (7) (a) to the relevant price paid on the sale were references to—
(I) the net price paid on the sale, or
(II) in case only a part of the relevant expenditure falls to be treated, for the purposes of subsection (2) of that section, as having been incurred in the qualifying period, the amount which bears to the said net price the same proportion as that part bears to the whole of that expenditure,
(x) the references in subsection (7) (a) to a house being used were references to the house being used subsequent to the incurring of the relevant expenditure,
(xi) in subsection (9) (a), “section 5” were substituted for “section 4”, and
(xii) in subsection (11), “or under section 21 of the Finance Act, 1985” were inserted after “section 24”,
and
(b) in subsections (2), (3) and (4) of the said section 29, references to expenditure to which that section applies were references to relevant expenditure.
(3) This section shall not apply in the case of any refurbishment unless it is shown that planning permission, in so far as it is required, in respect of the work carried out in the course of the refurbishment has been granted under the Local Government (Planning and Development) Acts, 1963 to 1983, or that such planning permission was not required.
(4) Expenditure in respect of which a person is entitled, by virtue of this section, to relief under the principal section shall not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any provision of the Tax Acts other than the principal section.
(5) For the purposes of this section, expenditure shall not be regarded as incurred by a person in so far as it has been or is to be met directly or indirectly by the State, by any board established by statute or by any public or local authority.
Extension of application of relief for conversion of certain buildings.
22.—(1) Section 24 of the Finance Act, 1981, and section 30 of the Finance Act, 1983, shall apply with any necessary modifications to expenditure incurred in the period commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987, on the conversion into a house of a building not previously in use as a dwelling as they apply to expenditure incurred on the conversion into two or more houses of a building which, prior to the conversion, had not been in use as a dwelling or had been in use as a single dwelling.
(2) For the purposes of section 24 of the Finance Act, 1981, and section 30 of the Finance Act, 1983, or, as the case may be, of those sections as applied by subsection (1), expenditure incurred on the conversion of a building shall be deemed to include expenditure incurred in the period commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987, in the course of the conversion, on either or both of the following, that is to say:
(a) the carrying out of any works of construction, reconstruction, repair or renewal, and
(b) the provision or improvement of water, sewerage or heating facilities,
in relation to the building or any outoffice appurtenant thereto or usually enjoyed therewith, but shall not be deemed to include—
(i) any expenditure in respect of which any person is otherwise entitled to a deduction, relief or allowance under any provision of the Tax Acts, or
(ii) any expenditure attributable to any part (hereafter in this section referred to as a “non-residential unit”) of the building which, upon completion of the conversion, is not a house.
(3) For the purposes of paragraph (ii) of subsection (2), where expenditure is attributable to a building in general (and not directly to any particular house or non-residential unit comprised in the building upon completion of the conversion) such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building.
(4) For the purposes of the application, by virtue of this section, of relief under section 23 of the Finance Act, 1981, to any expenditure, that section shall have effect as if the following definition were substituted for the definition of “qualifying period”:
“‘qualifying period’ means the period commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987;”.
(5) For the purposes of this section, expenditure shall not be regarded as incurred by a person in so far as it has been or is to be met directly or indirectly by the State, by any board established by statute or by any public or local authority.
Chapter IV
Corporation Tax
Time for payment of corporation tax.
23.—(1) Subject to subsection (2), section 6 of the Corporation Tax Act, 1976, is hereby amended, as respects accounting periods ending on or after the 28th day of February, 1985, by the substitution for subsection (4) of the following subsection:
“(4) Corporation tax assessed for an accounting period shall be paid within six months from the end of the accounting period or, if it is later, within two months from the making of the assessment.”.
(2) If, but for subsection (1), the corporation tax assessed for an accounting period ending on or after the 28th day of February, 1985, and before the 28th day of February, 1987, would be payable in two instalments and the second such instalment would, if the assessment had been made on the day immediately following the end of the accounting period, be payable within such an interval from the end of the accounting period as is more than—
(a) nine months, if the accounting period ends before the 28th day of February, 1986, or
(b) twelve months, if the accounting period ends on or after that date,
then, as respects such an accounting period, subsection (1) shall not have effect and paragraph (b) of section 6(4) of the Corporation Tax Act, 1976, shall have effect as if, in subparagraph (ii) (as amended by section 27 of the Finance Act, 1982) there were substituted for “six” where it first occurs—
(i) “nine”, if the accounting period ends before the 28th day of February, 1986, and
(ii) “twelve”, if the accounting period ends on or after that date.
Exemption of certain income of Housing Finance Agency, p.l.c.
24.—Notwithstanding any provision of the Corporation Tax Acts, income—
(a) arising to the Housing Finance Agency, p.l.c. in any accounting period ending after the 8th day of February, 1982, from the business of making loans and advances under section 5 of the Housing Finance Agency Act, 1981, and
(b) which, but for this section, would have been chargeable to corporation tax under Case I of Schedule D,
shall be exempt from corporation tax.
Chapter V
Advance Corporation Tax
Extension of section 52 (transitional reduction of advance corporation tax) of Finance Act, 1983.
25.—Section 52 of the Finance Act, 1983, is hereby amended—
(a) in subsection (1), by the substitution of “1985” for “1984”, and
(b) in subsection (2), by the substitution of—
(i) “1985” for “1984”, and
(ii) “1986” for “1985” (inserted by the Finance Act, 1984) in each place where it occurs,
and the said section, as so amended, is set out in the Table to this section.
TABLE
52.—(1) Notwithstanding anything in this Chapter, the amount of advance corporation tax which a company shall be liable to pay in respect of distributions made by it in an accounting period ending on or before the 31st day of December, 1985, shall be one-half of the amount of advance corporation tax which, apart from this section, the company would have been liable to pay in respect of those distributions.
(2) Where part of an accounting period of a company falls before the 1st day of January, 1986, and the other part falls in a period beginning on that date, this Chapter shall apply as if the part ending on the 31st day of December, 1985, and the part beginning on the 1st day of January, 1986, were two separate accounting periods.
PART II
Customs and Excise
Interpretation (Part II).
26.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Tobacco products.
27.—(1) In this section and in the Second Schedule “cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the several rates specified in the Second Schedule in lieu of the several rates specified in the Third Schedule to the Finance Act, 1984.
Cider and perry.
28.—The second column of the Fifth Schedule to the Finance Act, 1984, shall be amended, as on and from the 31st day of January, 1985, by the substitution of “£0.69” and “£3.00” for “£0.53” and “£2.60”, respectively.
Hydrocarbons.
29.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the rate of £25.56 per hectolitre in lieu of the rate specified in section 73 (2) of the Finance Act, 1984.
(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 31st day of January, 1985, at the rate of £18.99 per hectolitre in lieu of the rate specified in section 73 (6) of the Finance Act, 1984.
(3) In respect of hydrocarbon oil used on or after the 1st day of February, 1985, for the purpose specified in section 35 (5) (b) of the Finance Act, 1981, the amount of any repayment allowed under the said section shall be the amount of excise duty paid on the quantity of oil so used, in lieu of the amount referred to in section 60 (9) of the Finance Act, 1983.
Mechanical lighters.
30.—Paragraph (a) of section 75 (2) of the Finance Act, 1980, is hereby amended—
(a) with effect as on and from the 31st day of January, 1985, by the substitution of “£0.30” for “£0.20”, and
(b) with effect as on and from the 1st day of March, 1985, by the substitution of “£0.40” for “£0.30” (inserted by this section).
Bets.
31.—The duty on bets imposed by section 24 of the Finance Act, 1926, shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931) be charged, levied and paid on bets entered into on or after the 4th day of February, 1985, at the rate of ten per cent. of the amount of the bet in lieu of the rate of twenty per cent. mentioned in section 41 of the Finance Act, 1975.
Excise duty on mechanically propelled vehicles (new rates).
32.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952.
(2) The Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in paragraph 4 of Part I of the Schedule thereto of—
(a) “£30” for “£15” (inserted by the Finance Act, 1983), in subparagraph (a),
(b) “£30” for “£15” (inserted by the Finance Act, 1983), in subparagraph (b) (inserted by the Finance Act, 1973), and
(c) “£30” for “£15” (inserted by the Finance Act, 1983), in subparagraph (c) (inserted by the Finance Act, 1973).
(3) Subject to subsections (4) and (5), the Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in Part I of the Schedule thereto (as amended by section 80 of the Finance Act, 1984) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £8.50 for each unit or part of a unit of horse-power |
exceeding 8 horse-power and not exceeding 12 horse-power | £11 for each unit or part of a unit of horse-power |
exceeding 12 horse-power and not exceeding 15 horse-power | £13 for each unit or part of a unit of horse-power |
exceeding 15 horse-power and not exceeding 16 horse-power | £14 for each unit or part of a unit of horse-power |
exceeding 16 horse-power and not exceeding 20 horse-power | £16 for each unit or part of a unit of horse-power |
exceeding 20 horse-power | £17 for each unit or part of a unit of horse-power |
electrically propelled | £58.” |
(4) Subsection (3) shall not have effect in relation to any vehicle—
(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose, or
(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose.
(5) Subsection (3) shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
Excise duties on mechanically propelled vehicles (conversion from horse-power to cubic centimetres).
33.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952, and any reference to cubic centimetres is a reference to the cylinder capacity of an engine as referred to in the Act.
(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of October, 1985, be amended—
(a) by the substitution, in subparagraph (c) of paragraph 6 (as amended by the Finance Act, 1960, and the Finance Act, 1983) of Part I of the Schedule thereto, of “not exceeding 1,012 cubic centimetres” for “not exceeding 8 horse-power”, of “exceeding 1,012 cubic centimetres” for “exceeding 8 horse-power”, and of “£2 for each 125 cubic centimetres or part thereof” for “£2 for each unit or part of a unit of horse-power”,
(b) by the substitution of the following subparagraph for subparagraph (cc) (inserted by the Finance Act, 1961, and amended by the Finance Act, 1983) of paragraph 6 of Part I of the Schedule thereto:
“(ci) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—
(a) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,
(b) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading—
not exceeding 1,012 cubic centimetres or electrically propelled | £16 |
exceeding 1,012 cubic centimetres | £2 for each 125 cubic centimetres or part thereof”, |
(c) by the substitution of the following subparagraph for subparagraph (ccc) (inserted by the Finance Act, 1983) of paragraph 6 of Part I of the Schedule thereto:
“(cii) any vehicle which is used as a hearse and for no other purpose—
not exceeding 1,012 cubic centimetres or electrically propelled | £26.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £29.00 |
exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres | £33.00 |
exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres | £39.00 |
exceeding 1,387 cubic centimetres | £44.00”, |
(d) by the substitution of the following subparagraphs for subparagraph (d) (inserted by section 71 (5) of the Finance Act, 1982) of paragraph 6 of Part I of the Schedule thereto:
“(ciii) any vehicle (excluding a taxi) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose—
not exceeding 1,012 cubic centimetres | £24.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £27.00 |
exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres | £30.00 |
exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres | £33.00 |
exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres | £36.00 |
exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres | £39.00 |
exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres | £42.00 |
exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres | £45.00 |
exceeding 1,887 cubic centimetres | £50.00 |
(civ) any vehicle which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose—
not exceeding 1,012 cubic centimetres | £24.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £27.00 |
exceeding 1,137 cubic centimetres | £30.00”, |
(e) by the insertion of the following subparagraph after subparagraph (civ) (inserted by this section) in paragraph 6 of Part I of the Schedule thereto:
“(cv) vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation—
not exceeding 137 cubic centimetres | £8.50 |
exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres | £17.00 |
exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres | £25.50 |
exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres | £34.00 |
exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres | £42.50 |
exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres | £51.00 |
exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres | £59.50 |
exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres | £68.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £99.00 |
exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres | £110.00 |
exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres | £121.00 |
exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres | £132.00 |
exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres | £169.00 |
exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres | £182.00 |
exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres | £195.00 |
exceeding 1,887 cubic centimetres | £224.00 |
electrically propelled | £58.00”, |
(f) by the insertion in subparagraph (b) of paragraph 3 of Part I of the Schedule thereto after “Vehicles” of “(other than those referred to in subparagraph (c) of this paragraph)”,
(g) by the insertion of the following subparagraph after subparagraph (b) of paragraph 3 of Part I of the Schedule thereto:
“(c) vehicles which are large public service vehicles within the meaning of the Road Traffic Act, 1961, and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963), as amended, or owned or operated by a statutory transport undertaking—
not exceeding 1,012 cubic centimetres or electrically propelled | £22.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £25.50 |
exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres | £29.00 |
exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres | £33.00 |
exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres | £37.50 |
exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres | £42.00 |
exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres | £46.50 |
exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres | £51.00 |
exceeding 1,887 cubic centimetres | £55.00”, |
and
(h) by the substitution of the following subparagraph for subparagraph (d) (as amended by section 32 of this Act) of paragraph 6 of Part I of the Schedule thereto:
“(d) other vehicles to which this paragraph applies—
not exceeding 137 cubic centimetres | £8.50 |
exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres | £17.00 |
exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres | £25.50 |
exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres | £34.00 |
exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres | £42.50 |
exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres | £51.00 |
exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres | £59.50 |
exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres | £68.00 |
exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres | £99.00 |
exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres | £110.00 |
exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres | £121.00 |
exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres | £132.00 |
exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres | £169.00 |
exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres | £182.00 |
exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres | £195.00 |
exceeding 1,887 cubic centimetres but not exceeding 2,012 cubic centimetres | £224.00 |
exceeding 2,012 cubic centimetres but not exceeding 2,137 cubic centimetres | £272.00 |
exceeding 2,137 cubicecentimetres but not exceeding 2,262 cubic centimetres | £288.00 |
exceeding 2,262 cubic centimetres but not exceeding 2,387 cubic centimetres | £304.00 |
exceeding 2,387 cubic centimetres but not exceeding 2,512 cubic centimetres | £320.00 |
For each additional 125 cubic centimetres or part thereof. | £17.00 |
electrically propelled | £58.00”. |
(3) Subparagraphs (1) and (2) of paragraph 5 of Part II of the Schedule to the Act are hereby repealed with effect from the 1st day of October, 1985.
(4) The Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975), and paragraph 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 (S.I. No. 112 of 1977), are hereby revoked with effect from the 1st day of October, 1985.
Reduction of duty on motor vehicle parts and accessories.
34.—The Order of 1975 is hereby amended by the substitution in column (2) of the Fifth Schedule at reference number 2—
(a) with effect as on and from the 1st day of June, 1985, of “20 per cent.” for “25 per cent.” (inserted by section 67 of the Finance Act, 1982),
(b) with effect as on and from the 1st day of October, 1985, of “15 per cent.” for “20 per cent.” (inserted by this section), and
(c) with effect as on and from the 1st day of February, 1986, of “10 per cent.” for “15 per cent.” (inserted by this section).
Provisions relating to excise duty on table waters.
35.—(1) An officer of Customs and Excise may, at all reasonable times, enter any premises on which the manufacture of table waters liable to a duty of excise is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of such table waters, or of any beverage or liquor reasonably believed by the officer to be such table waters, or of any substance or mixture reasonably believed by the officer to be for use in the manufacture of such table waters, as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to any dealing in such table waters.
(2) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
Amendment of Finance (New Duties) Act, 1916.
36.—Section 6 of the Finance (New Duties) Act, 1916, is hereby amended—
(a) in the second paragraph of subsection (1), by the substitution of “liable to forfeiture” for “forfeited” and of “£1,000” for “two hundred pounds” (inserted by section 43 of the Finance Act, 1969), and
(b) in the second paragraph of subsection (2), by the substitution of “an Excise penalty of £500” for “a fine not exceeding twenty pounds”,
and the said paragraphs of the said subsections (1) and (2), as so amended, are set out in the Table to this section.
TABLE
If any person acts in contravention of or fails to comply with any such regulation, the article in respect of which the offence is committed shall be liable to forfeiture, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of £1,000.
If any person prevents or obstructs the entry of any officer so appointed he shall be liable on summary conviction to an Excise penalty of £500.
Amendment of section 26 (powers of entry and search for documents) of Finance Act, 1926.
37.—Subsection (1) of section 26 of the Finance Act, 1926, is hereby amended by the substitution of “, whether or not in the possession of such person, relating or believed by such officer to relate to the said business” for “relating to the said business” and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Any officer of customs and excise may at any time enter any premises in which the business of bookmaking is or is believed by such officer to be carried on and may there search for, inspect, and take copies of or extracts from any books, accounts, letters, and other documents there found relating or believed by such officer to relate to the said business of bookmaking and may further require any person found in such premises to produce all documents in such premises, whether or not in the possession of such person, relating or believed by such officer to relate to the said business.
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975.
38.—Section 43 of the Finance Act, 1975, is hereby amended by the substitution in subsection (5) of “£1,000” for “£300” in both places where it occurs and the said subsection (5), as so amended, is set out in the Table to this section.
TABLE
(5) (a) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture.
(b) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture.
Proceedings in excise cases in the District Court.
39.—(1) Notwithstanding the provisions of any other enactment, proceedings instituted in the District Court for the recovery of any fine or penalty imposed under or by virtue of the statutes which relate to the duties of excise or to the management of those duties or under any instrument relating to the duties of excise or the management of those duties made under statute may be so instituted—
(a) in case such fine or penalty relates to an offence connected with any of the duties imposed by paragraphs 4 and 5 of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), within three years from the date of the commission of the offence, or
(b) in any other case, within one year from the date of the commission of the offence in respect of which such fine or penalty was imposed.
(2) Proceedings for the condemnation of any goods seized as liable to forfeiture under or by virtue of the statutes which relate to the duties of excise or to the management of those duties may be instituted in the District Court.
(3) Section 3 of the Excise Act, 1848, is hereby repealed.
(4) Section 75 (4) of the Finance Act, 1984, is hereby repealed.
Confirmation of Orders.
40.—The Orders mentioned in the Table to this section are hereby confirmed.
TABLE
S.I. No. 252 of 1984 | Imposition of Duties (No.270) (Spirits) Order, 1984 |
S.I. No. 352 of 1984 | Imposition of Duties (No. 271) (Beer) Order, 1984 |
S.I. No. 353 of 1984 | Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 |
S.I. No. 354 of 1984 | Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 |
S.I. No. 41 of 1985 | Imposition of Duties (No. 274) (Televisions) Order, 1985 |
PART III
Value- Added Tax
Interpretation (Part III).
41.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1976” means the Finance Act, 1976;
“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;
“the Act of 1983” means the Finance Act, 1983;
“the Act of 1984” means the Finance Act, 1984.
Amendment of section 5 (rendering of services) of Principal Act.
42.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended by the deletion in subsection (6) of paragraph (d).
Amendment of section 11 (rates of tax) of Principal Act.
43.—Section 11 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1978):
“(1) Tax shall be charged at whichever of the following rates is appropriate in any particular case—
(a) 23 per cent. of the amount on which tax is chargeable in relation to the supply of taxable goods or services, other than goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c) and (d),
(b) zero per cent. of the amount on which tax is chargeable in relation to the supply of any goods in the circumstances specified in paragraph (i) of the Second Schedule or the supply of goods of a kind specified in paragraphs (v), (vii), (viii), (x), (xii) to (xva) and (xvii) to (xx) of that Schedule or the supply of services of a kind specified in that Schedule,
(c) 10 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule, and
(d) 2.2 per cent. of the amount on which tax is chargeable in relation to the supply of livestock.”,
(b) by the deletion of subsection (2) (inserted by the Act of 1978),
(c) in subsection (3) (inserted by the Act of 1978), by the deletion of “(apart from subsection (2))” in paragraph (b) (ii),
(d) in subsection (7) (inserted by the Act of 1976)—
(i) by the substitution in paragraph (e) (i) of “taxable goods” for “any goods to which, but for this subsection, subsection (1) (a), subsection (1) (aa), subsection (1) (aaa) or subsection (1) (b) would apply”, and
(ii) by the substitution in paragraph (e) (ii) of “taxable services” for “any services to which, but for this subsection, subsection (1) (a) or subsection (1) (b) would apply”,
and
(e) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973) of “Second or Sixth” for “Second, Third, Sixth or Seventh”.
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
44.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended by the substitution in subsection (1) of “2.2 per cent.” for “2 per cent.” (inserted by the Act of 1983).
Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
45.—Section 13 (inserted by the Act of 1978) of the Principal Act is hereby amended by the deletion in subsection (3) (c) of “or for hiring out for utilisation within the State”.
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
46.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) Section 14 shall not apply to tax provided for by section 2 (1) (b) and that tax shall, subject to subsection (2), be charged—
(a) on goods of a kind specified in the Sixth Schedule at the rate specified in section 11 (1) (c) of the value of the goods,
(b) on livestock at the rate specified in section 11 (1) (d) of the value of the goods, and
(c) on all other goods at the rate specified in section 11 (1) (a) of the value of the goods”, and
(b) by the deletion of subsection (4).
Amendment of section 23 (determination of tax due) of Principal Act.
47.—Section 23 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) in subsection (1)—
(i) by the substitution of “the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (hereafter referred to in this section as ‘other officer’), has reason to believe” for “the Revenue Commissioners have reason to believe”,
(ii) by the substitution of “the Revenue Commissioners” for “them”,
(iii) by the substitution of “the inspector or other officer may” for “they may”, and
(iv) by the substitution of “his” for “their”, and
(b) in subsection (2) (a), by the substitution of “the inspector or other officer” for “the Revenue Commissioners”.
Amendment of section 32 (regulations) of Principal Act.
48.—Section 32 of the Principal Act is hereby amended—
(a) by the insertion in subsection (1) after paragraph (w) of the following paragraph:
“(ww) the determination of average foot size for the purposes of paragraph (xix) of the Second Schedule;”,
and
(b) by the substitution in subsection (2A) of “matters specified in subsection (1) (w) or (1) (ww)” for “matter specified in subsection (1) (w)”.
Amendment of First Schedule to Principal Act.
49.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended by the insertion, after paragraph (vii), of the following paragraph:
“(viii) promotion of and admissions to live theatrical or musical performances, including circuses, but not including—
(a) dances to which section 11 (7) relates, or
(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance;”.
Amendment of Second Schedule to Principal Act.
50.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) by the substitution of the following paragraph for paragraph (xii):
“(xii) food and drink of a kind used for human consumption, excluding—
(a) beverages chargeable with any duty of excise specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations thereof,
(b) other manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but excluding—
(I) tea and preparations thereof,
(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, or
(III) preparations and extracts of meat, yeast, egg or milk,
(c) ice cream, ice lollipops, water ices and similar frozen products, and prepared mixes and powders for making such products,
(d) (I) chocolates, sweets and similar confectionery (including drained, glacé or crystallised fruits), biscuits, crackers and wafers of all kinds, and all other confectionery and bakery products excluding bread,
(II) in this subparagraph “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—
(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,
(2) fat, sugar and bread improver, subject to the limitation that the weight of any ingredient specified in this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,
(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,
other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting, and
(e) any of the following when supplied for human consumption without further preparation, namely, potato crisps, potato sticks, potato chips, potato puffs and similar products made from potato, or from potato flour or from potato starch, popcorn, and salted or roasted nuts whether or not in shells;”,
and
(b) by the substitution of the following paragraph for paragraphs (xviiia) (inserted by the Act of 1984) and (xix) (inserted by the Act of 1976):
“(xix) articles of children's personal footwear of sizes which do not exceed the size appropriate to children of average foot size of 10 years of age (a child whose age is 10 years or 10 years and a fraction of a year being taken for the purposes of this paragraph to be a child of 10 years of age), but excluding footwear which is not described, labelled, marked or marketed on the basis of age or size;”.
Miscellaneous amendments (Third, Sixth and Seventh Schedules) to Principal Act.
51.—The Principal Act is hereby amended by—
(a) the deletion of the Third Schedule (inserted by the Act of 1976),
(b) the deletion of the Seventh Schedule (inserted by the Act of 1984), and
(c) the substitution of the following Schedule for the Sixth Schedule (inserted by the Act of 1983):
“SIXTH SCHEDULE
Goods and Services Chargeable at the Rate Specified in Section 11 (1) (c)
(i) (a) Coal, peat and other solid substances held out for sale solely as fuel,
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
(c) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No. 122 of 1961)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;
(ii) immovable goods;
(iii) services consisting of the development of immovable goods, and the maintenance and repair of immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement;
(iv) concrete ready to pour;
(v) blocks, of concrete, of a kind which comply with the specification contained in the Standard Specification (Concrete Building Blocks) Declaration, 1974 (Irish Standard 20: 1974);
(vi) articles of personal clothing and textile handkerchiefs, excluding—
(a) articles of clothing made wholly or partly of fur skin, other than garments merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material, and
(b) articles of personal clothing of a kind specified in paragraphs (xvii) and (xviii) of the Second Schedule;
(vii) (a) fabrics, yarn, thread and leather, of a kind normally used in the manufacture of clothing, including elastics, tapes and padding materials in the form supplied for the manufacture of clothing, and
(b) yarn of a kind normally used in the manufacture of clothing fabrics;
(viii) articles of personal footwear, other than articles of personal footwear of a kind specified in paragraph (xix) of the Second Schedule;
(ix) sole and upper leather of a kind normally used for the manufacture and repair of footwear, and also soles, heels and insoles of any material;
(x) (a) the national daily newspapers published in the State,
(b) other newspapers, normally published at least weekly, the format, and the range and nature of the contents of which are similar to those of any newspaper referred to in subparagraph (a);
(xi) letting of the kind to which paragraph (iv) (b) of the First Schedule refers;
(xii) the hiring (in this paragraph referred to as ‘the current hiring’) to a person of—
(a) a vehicle designed and constructed, or adapted, for the conveyance of persons by road,
(b) a ship, boat or other vessel designed and constructed for the conveyance of passengers and not exceeding 15 tons gross,
(c) a sports or pleasure craft of any description including a yacht, cabin cruiser, dinghy, canoe, skiff or racing boat, or
(d) a caravan, mobile home, tent or trailer tent,
under an agreement, other than an agreement of the kind referred to in section 3 (1) (b), for any term or part of a term which, when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person during the period of 12 months ending on the date of the commencement of the current hiring, does not exceed 5 weeks;
(xiii) services consisting of the repair or maintenance of—
(a) mechanically propelled land vehicles including self propelled mobile machinery (other than vehicles and machinery designed, constructed or intended for use on rails),
(b) machinery, plant or equipment of a kind commonly used by farmers in the State for the purposes of their occupation and not commonly used for any other purpose, or
(c) trailers (excluding caravans, mobile homes and trailer tents),
including the provision and installation in the course of supplying such services of goods of a kind normally included as parts of such vehicles, machinery, plant, equipment or trailers when supplied new, but excluding—
(I) the provision in the course of a repair or maintenance service of—
(A) accessories or attachments,
(B) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds, or
(C) batteries, and
(II) the repair or maintenance, whether performed separately or in the course of the repair or maintenance of other goods, of articles which are accessories or attachments or goods specified in clause (I) (B) of this paragraph, other than goods to which clauses (b) and (c) and subclause (I) (C) of this paragraph refer, and
(III) washing, cleaning and polishing;
(xiv) agricultural services consisting of—
(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,
(b) disinfecting and ensilage of agricultural products,
(c) destruction of weeds and pests and dusting and spraying of crops and land,
(d) lopping, tree felling and similar forestry services, and
(e) land drainage and reclamation;
(xv) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity;
(xvi) farm accountancy or farm management services.”.
Amendment of Fourth Schedule to Principal Act.
52.—The Fourth Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended by the insertion, after paragraph (i), of the following paragraph:
“(ia) hiring out of movable goods other than means of transport;”.
Repeals.
53.—Section 89 (2) of the Act of 1983 and section 96 of the Act of 1984 are hereby repealed.
Deferment of increase in rate of tax (private dwellings).
54.—(1) For the purposes of this section—
“dwelling” means a house, or an apartment, flat, penthouse or similar unit of accommodation;
“qualifying supply” means the supply on or before the 30th day of April, 1985, to a person, being an individual acting on his own behalf, of a service consisting of the development of immovable goods, being the construction of a dwelling designed for the private use of, and occupation by, such person, and includes a supply of immovable goods to that person on or before the said date in connection with the supply of the said service.
(2) In this section reference to the construction of a dwelling does not include reference to the conversion, reconstruction, alteration or enlargement of any existing building or buildings.
(3) In respect of the taxable period commencing on the 1st day of March, 1985, notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), value-added tax shall, in relation to a qualifying supply, be, and be deemed to have been, chargeable, at the rate of 5 per cent.
PART IV
Stamp Duties
Levy on banks.
55.—(1) In this section—
“assessable amount” means the amount arrived at by dividing the specified amount by twelve and deducting £10,000,000 from the quotient;
“bank” means a person who, on the 1st day of January, 1984, was the holder of a licence granted under section 9 of the Central Bank Act, 1971;
“relevant sum”, in relation to a return, means a sum shown in the return other than a sum shown in respect of foreign currency;
“returns”, in relation to a bank, means the returns, entitled “MONTHLY RETURN OF ALL LICENSED BANKS: RESIDENT BRANCHES”, furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 18th day of January, 1984, the 15th day of February, 1984, the 31st day of March, 1984, the 18th day of April, 1984, the 16th day of May, 1984, the 30th day of June, 1984, the 18th day of July, 1984, the 15th day of August, 1984, the 30th day of September, 1984, the 17th day of October, 1984, the 21st day of November, 1984, and the 31st day of December, 1984;
“specified amount”, in relation to a bank, means the amount obtained by deducting the aggregate amount of the relevant sums shown in respect of Item 302.2 in supplement 1 of the returns of the bank from the aggregate amount of the relevant sums shown in the returns in respect of Government deposits and Non-Government deposits and shown as liabilities of the bank in such returns.
(2) A bank shall, not later than the 11th day of September, 1985, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) by reference to which that specified amount was calculated.
(3) There shall be charged on every statement delivered pursuant to subsection (2) a stamp duty of an amount equal to the sum of the following:
(a) 0.25 per cent. of that part of the assessable amount shown therein that does not exceed £100,000,000 and
(b) 0.35 per cent. of that part of the assessable amount shown therein that exceeds £100,000,000:
Provided that in the case where the assessable amount shown in the statement does not exceed £100,000,000 stamp duty of an amount equal to 0.25 per cent. of the assessable amount shown therein shall be charged.
(4) The duty charged by subsection (3) upon a statement delivered by a bank pursuant to subsection (2) shall be paid by the bank upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
(6) In the case of failure by a bank to deliver any statement required by subsection (2) within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 11th day of September, 1985, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
(7) The delivery of any statement required by subsection (2) may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(8) The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Revenue Commissioners payable by the bank.
Cesser of section 86 (stamp duty on course bets) of Finance Act, 1980.
56.—(1) The Imposition of Duties (No. 275) (Stamp Duties on Course Bets) Order, 1985 (S.I. No. 60 of 1985), is hereby revoked with effect from the date of the passing of this Act.
(2) Section 86 of the Finance Act, 1980, shall cease to have effect in relation to the quarter ending on the 30th day of June, 1985, and each subsequent quarter.
(3) In this section “quarter” has the same meaning as in section 86 of the Finance Act, 1980.
Amendment of section 93 (exemption of certain instruments from stamp duty) of Finance Act, 1982.
57.—Subsection (5) of section 93 of the Finance Act, 1982 (as amended by the Finance Act, 1984) is hereby amended by the substitution of “four years” for “three years”, and the said subsection (5), as so amended, is set out in the Table to this section.
TABLE
(5) This section shall have effect with respect to any instrument executed after the date of the passing of this Act and before the expiration of four years after that date.
PART V
Capital Acquisition Tax
Interpretation (Part V).
58.—In this Part “the Principal Act” means the Capital Acquisitions Tax Act, 1976.
Exemption for spouses.
59.—(1) Notwithstanding the provisions of the Principal Act, an inheritance taken by a successor, who is at the date of the inheritance the spouse of the disponer, shall be exempt from tax and shall not be taken into account in computing tax.
(2) This section shall have effect in relation to an inheritance taken on or after the 30th day of January, 1985.
Relief in respect of certain policies of insurance.
60.—(1) In this section—
“qualifying insurance policy” means a policy of insurance—
(a) which is in a form approved by the Commissioners for the purposes of this section;
(b) in respect of which annual premiums are paid by the insured during his life; and
(c) which is expressly effected under this section for the purpose of paying relevant tax;
“relevant tax” means inheritance tax payable in respect of an inheritance (excluding, in the computation of such tax, an interest in a qualifying insurance policy) taken under a disposition made by the insured, where the inheritance is taken on or after the date of death of the insured and not later than one year after that death.
(2) (a) An interest in a qualifying insurance policy which is comprised in an inheritance taken under a disposition made by the insured shall, to the extent that the proceeds thereof are applied in paying relevant tax, be exempt from tax in relation to that inheritance and shall not be taken into account in computing tax.
(b) An interest in a qualifying insurance policy which is comprised in an inheritance taken under a disposition made by the insured shall, to the extent that the proceeds thereof are not applied in paying relevant tax, and notwithstanding the provisions of the Principal Act, be deemed to be taken on a day immediately after—
(i) the date of death of the insured; or
(ii) the latest date (if any) on which an inheritance is taken in respect of which that relevant tax is payable,
whichever is the later.
(3) Section 143 of the Income Tax Act, 1967, is hereby amended by the substitution, in subsection (5), of the following paragraphs for paragraph (b)—
“(b) be given in respect of premiums or payments payable during the period of deferment in respect of a policy of deferred assurance; or
(c) be given for the year 1985-86 and subsequent years of assessment in respect of premiums payable in respect of a qualifying insurance policy within the meaning of section 60 of the Finance Act, 1985:”.
Relief from double aggregation.
61.—(1) Property in respect of which tax is chargeable more than once on the same event shall not be included more than once in relation to that event in any aggregate referred to in the Second Schedule to the Principal Act.
(2) Paragraph 7 of Part I of the said Second Schedule shall not have effect in ascertaining the tax payable in respect of property which is chargeable to tax as being taken more than once on the same day.
(3) This section shall have effect in relation to gifts and inheritances taken on or after the 2nd day of June, 1982.
(4) Notwithstanding the provisions of section 46 of the Principal Act, interest shall not be payable on any repayment of tax which arises by virtue of this section where such tax was paid prior to the date of the passing of this Act.
Allowance for prior tax on the same event.
62.—(1) The Principal Act shall have effect, and shall be deemed always to have had effect, as if the following section were inserted after section 34 of that Act:
“34A.—Where tax is charged more than once in respect of the same property on the same event, the net tax payable which is earlier in priority shall not be deducted in ascertaining the taxable value for the purposes of the tax which is later in priority, but shall be deducted from the tax which is later in priority as a credit against the same, up to the net amount of the same.”.
(2) Notwithstanding the provisions of section 46 of the Principal Act, interest shall not be payable on any repayment of tax which arises by virtue of this section where such tax was paid prior to the date of the passing of this Act.
Allowance for capital gains tax on the same event.
63.—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall be deducted from the net gift tax or inheritance tax as a credit against the same, up to the net amount of the same.
(2) For the purposes of any computation of the amount of capital gains tax to be deducted under this section, any necessary apportionments shall be made of any reliefs or expenditure and the method of apportionment adopted shall be such method as appears to the Commissioners, or on appeal to the Appeal Commissioners, to be just and reasonable.
Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984.
64.—Section 106 (1) of the Finance Act, 1984, shall have effect, and shall be deemed always to have had effect, as if “otherwise than for full consideration in money or money's worth paid by the trustees of the trust” were deleted.
Amendment of section 108 (exemptions) of Finance Act, 1984.
65.—Section 108 of the Finance Act, 1984, shall have effect, and shall be deemed always to have had effect, as if the following subsection were added thereto:
“(2) Section 106 shall not apply or have effect—
(a) in relation to a discretionary trust in respect of the property subject to or becoming subject to the trust which, on the termination of the trust, is comprised in a gift or an inheritance taken by the State; or
(b) in respect of an inheritance which, apart from this subsection, would be deemed, by the combined effect of section 31 of the Principal Act and section 106, to be taken by a discretionary trust.”.
PART VI
Miscellaneous
Capital Services Redemption Account.
66.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1984 amending section” means section 114 of the Finance Act, 1984;
“the thirty-fifth additional annuity” means the sum charged on the Central Fund under subsection (4);
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1985, subsection (4) of the 1984 amending section shall have effect with the substitution of “£31,351,760” for “£32,706,344”.
(3) Subsection (6) of the 1984 amending section shall have effect with the substitution of “£22,604,148” for “£23,973,750”.
(4) A sum of £40,369,034 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1985.
(5) The thirty-fifth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the thirty-fifth additional annuity, not exceeding £31,028,550 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-fifth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Payment of certain interest under State Financial Transactions (Special Provisions) Act, 1984.
67.—Payments in respect of interest which arise or have arisen under section 3 (2) of the State Financial Transactions (Special Provisions) Act, 1984, shall be made out of the Central Fund or the growing produce thereof.
Financial arrangements relating to, Bord Telecom Éireann.
68.—(1) Notwithstanding anything in the Postal and Telecommunications Services Act, 1983, the Minister for Finance may, after consultation with the Minister for Communications and Bord Telecom Éireann (in this section referred to as “the company”), require payments to be made to him by the company, at such times and in such manner as he may appoint, in respect of moneys to be repaid by the company for the benefit of the Exchequer under that Act, and the company may, with the consent of the Minister for Finance and the Minister for Communications, make any arrangements necessary to finance such payments.
(2) (a) The Minister for Finance may, after consultation with the Minister for Communications, purchase shares in the company to finance capital works, and any shares so purchased shall be issued to the Minister for Communications.
(b) Any moneys required for any such purchase, up to an amount not exceeding £170,000,000, shall be advanced out of the Central Fund or the growing produce thereof.
(3) The Postal and Telecommunications Services Act, 1983, is hereby amended—
(a) by the insertion, after subparagraph (ii) of section 10 (3) (b), of the following:
“and
(iii) the amount of shares issued to the Minister under section 68 of the Finance Act, 1985” and
(b) by the insertion in section 21 after “31” of “, and in section 68 of the Finance Act, 1985”.
Securities issued by the Minister for Finance.
69.—(1) In this section—
“control” shall be construed in accordance with subsections (2) to (6) of section 102 of the Corporation Tax Act, 1976, with the substitution in subsection (6) for “five or fewer participators” of “persons resident in a relevant territory”;
“foreign company” means a company—
(a) which is not resident in the State, and
(b) which is under the control of a person or persons resident in a relevant territory;
“relevant territory” means the United States of America or a territory with the government of which arrangements having the force of law by virtue of section 361 of the Income Tax Act, 1967, have been made;
“relevant trade” means a trade carried on wholly or mainly in the State, but does not include a trade consisting wholly or partly of banking within the meaning of the Central Bank Act, 1971, assurance business within the meaning of section 3 of the Insurance Act, 1936, selling goods by retail or dealing in securities:
Provided that goods shall be deemed for the purposes of this definition not to be sold by retail if they are sold—
(a) to a person who carries on a trade of selling goods of the class to which the goods so sold to him belong, or
(b) to a person who uses goods of that class for the purposes of a trade carried on by him, or
(c) to a person, other than an individual, who uses goods of that class for the purposes of an undertaking carried on by him;
“qualifying company” means a company—
(a) (i) which is resident in the State and not resident elsewhere,
(ii) whose business consists wholly or mainly of—
(I) the carrying on of a relevant trade or relevant trades, or
(II) the holding of stocks, shares or securities of a company which exists wholly or mainly for the purpose of the carrying on of a relevant trade or relevant trades,
and
(iii) of which not less than 90 per cent. of its issued share capital is held by a foreign company or foreign companies, or by a person or persons who are directly or indirectly controlled by a foreign company or foreign companies;
or
(b) which is a foreign company carrying on a relevant trade through a branch or agency in the State.
(2) Any security which the Minister for Finance has power to issue for the purpose of raising any money or loan may be issued with a condition that any interest arising on such security shall not be liable to corporation tax so long as the security is held continuously from the date of issue in the beneficial ownership of a qualifying company to which the security was issued.
Care and management of taxes and duties.
70.—All taxes and duties (except the excise duties on mechanically propelled vehicles imposed by sections 32 and 33) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
71.—(1) This Act may be cited as the Finance Act, 1985.
(2) Part I and section 69 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part II (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III shall be construed together with the Value-Added Tax Acts, 1972 to 1984, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1985.
(5) Part IV shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part V shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act and (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(7) Part I shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1985.
(8) Part III (other than sections 42, 45, 47 and 52) shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1985.
(9) 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.
(10) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(11) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
FIRST SCHEDULE
Amendment of Enactments
Amendments Consequential on Changes in Personal Reliefs
1. The Income Tax Act, 1967, is hereby amended in accordance with the following provisions:
(a) in section 138—
(i) in paragraph (a), by the substitution of “£3,800” for “£3,600” (inserted by the Finance Act, 1984),
(ii) in paragraph (b), by the substitution of “£2,400” for “£2,300” (inserted by the Finance Act, 1984) and of “£3,800” for “£3,600” (inserted by the Finance Act, 1984), and
(iii) in paragraph (c), by the substitution of “£1,900” for “£1,800” (inserted by the Finance Act, 1984), and
(b) in section 141 (1A), by the substitution, in paragraphs (b) and (c), of “£600” for “£500” (inserted by the Finance Act, 1981) in each place where it occurs.
2. Section 3 of the Finance Act, 1969, is hereby amended, in subsection (1), by the substitution of “£2,500” for “£2,000” (inserted by the Finance Act, 1984) in each place where it occurs.
3. Section 11 of the Finance Act, 1971, is hereby amended, in subsection (2), by the substitution of “£600” for “£500” (inserted by the Finance Act, 1982) in each place where it occurs and of “£1,400” for “£1,200” (inserted by the Finance Act, 1982).
SECOND SCHEDULE
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £33.20 per thousand together with an amount equal to 14.89 per cent. of the price at which the cigarettes are sold by retail. |
Cigars | £50.296 per kilogram |
Cavendish or negrohead | £50.826 per kilogram |
Hard pressed tobacco | £32.504 per kilogram |
Other pipe tobacco | £40.858 per kilogram |
Other smoking or chewing tobacco | £42.443 per kilogram |
Uimhir 10 de 1985
AN tACHT AIRGEADAIS, 1985
RIAR NA nALT
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Ioncaim
Tobhach Ioncaim
11. | Feidhm alt 16 (tobhach ioncaim) den Acht Airgeadais, 1983, maidir le 1985-86. |
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Chorparáide
23. | |
24. | Ioncam áirithe de chuid na Gníomhaireachta Airgeadais do Thithe c.p.t. a bheith díolmhaithe. |
Luathcháin Chorparáide
25. | Leathnú ar alt 52 (laghdú eatramhach ar luathcháin chorparáide) den Acht Airgeadais, 1983. |
Custaim agus Mál
26. | |
27. | |
28. | |
29. | |
30. | |
31. | |
32. | |
33. | |
34. | Laghdú ar an dleacht ar pháirteanna agus gabhálais mhótarfheithiclí. |
35. | |
36. | |
37. | Leasú ar alt 26 (comhacht chun dul isteach agus cuardach do scríbhinní) den Acht Airgid, 1926. |
38. | Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais, 1975. |
39. | |
40. |
Cáin Bhreisluacha
Dleachtanna Stampa
55. | |
56. | Alt 86 (dleachtanna stampa ar gheallta cúrsa) den Acht Airgeadais, 1980, do scor. |
57. |
Cáin Fháltas Caipitiúil
Ilghnéitheach
66. | |
67. | Ús áirithe faoin Acht um Idirbhearta Airgeadais Stáit (Forálacha Speisialta), 1984, a íoc. |
68. | Comhshocraíochtaí airgeadais i ndáil le Bord Telecom Éireann. |
69. | |
70. | |
71. |
Leasú ar Achtacháin
Na Rátaí Dleachta Máil ar Tháirgí Tobac
Na hAchtanna dá dTagraítear | |
Na hAchtanna Uchtála. 1952 go 1976 | |
Excise Act, 1848 | 1848, c. 118 |
Finance (New Duties) Act, 1916 | 1916, c. 11 |
An tAcht um Ghníomhaireacht Airgeadais do Thithe. 1981 | 1981. Uimh. 37 |
Na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1983 | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Stamp Act, 1891 | 1891, c. 39 |
An tAcht um Idirbhearta Airgeadais Stáit (Forálacha Speisialta), 1984 | |
Succession Duty Act, 1853 | 1853, c. 51 |
Uimhir 10 de 1985
AN tACHT AIRGEADAIS, 1985
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar na forálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) i bhfo-alt (2) d'alt 1, trí “£5,300” a chur in ionad “£5,000” (a cuireadh isteach leis an Acht Airgeadais, 1984) agus trí “£2,650” a chur in ionad “£2,500” (a cuireadh isteach leis an Acht Airgeadais, 1984), agus
(b) i bhfo-alt (6) d'alt 2, trí “£6,000” a chur in ionad “£5,600” (a cuireadh isteach leis an Acht Airgeadais, 1984), tri “£7,000” a chur in ionad “£6,600” (a cuireadh isteach leis an Acht Airgeadais, 1984), trí “£3,000” a chur in ionad “£2,800” (a cuireadh isteach leis an Acht Airgeadais, 1984) agus trí “£3,500” a chur in ionad “£3,300” (a cuireadh isteach leis an Acht Airgeadais, 1984),
agus tá na fo-ailt sin (2) agus (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) San alt seo ciallaíonn “an méid sonraithe”— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967 £5,300, agus (b) in aon chás eile, £2,650. (6) San alt seo ciallaíonn “an méid sonraithe”— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear i mír (a) den alt sin 138, £6,000: Ar chionníoll, má bhí an phearsa aonair nó a chéile cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta go gciallaíonn “an méid sonraithe” £7,000; (b) in aon chás eile, £3,000: Ar choinníoll má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £3,500. |
Athrú ar na rátaí cánach ioncaim.
2.—Leasaítear leis seo alt 2 den Acht Airgeadais, 1984, maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis, tríd an Tábla seo a leanas a chur in ionad an Tábla a ghabhann leis an alt sin:
“AN TÁBLA
CUID I
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £4,500 | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £2,800 eile | ... | ... | 48 faoin gcéad | na hard-rátaí | |
An fuílleach | ... | ... | ... | 60 faoin gcéad | |
CUID II
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £9,000 | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £5,600 eile | ... | ... | 48 faoin gcéad | na hard-rátaí | |
An fuílleach | ... | ... | ... | 60 faoin gcéad | |
Faoisimh phearsanta.
3.—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1985-86 nó d'aon bhliain mheasúnachta dá éis i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é méid na hasbhainte, in ionad an méid a shonraítear sa cholún sin (2), an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an méid sin sa cholún sin (2).
AN TÁBLA | ||||||
An fhoráil reachtúil | An méid a bheidh le baint as ioncam iomlán do 1984-85 | An méid a bheidh le baint as ioncam iomlán do 1985-86 agus do bhlianta dá éis | ||||
(1) | (2) | (3) | ||||
£ | £ | |||||
alt 138 | ||||||
(fear pósta) | ... | ... | ... | 3,600 | 3,800 | |
(baintreach fir nó mná) | ... | ... | 2,300 | 2,400 | ||
(baintreach mná ar sa bhliain mheasúnachta a d'éag a fearchéile) | 3,600 | 3,800 | ||||
(duine singil) | ... | ... | ... | 1,800 | 1,900 | |
alt 141 | ||||||
(leanbh éagumasaithe) | ... | ... | 500 | 600 | ||
alt 3 | ||||||
(coimeádaí tí ag tabhairt aire do | ||||||
dhuine éagumasaithe) | ... | ... | 2,000 | 2,500 | ||
alt 11 | ||||||
(dall) | ... | ... | ... | ... | 500 | 600 |
(an dá chéile dall) | ... | ... | ... | 1,200 | 1,400 | |
(2) Beidh éifeacht le halt 2 den Acht Airgeadais, 1982, le halt 3 den Acht Airgeadais, 1984, agus le halt 8 den Acht Airgeadais, 1984, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht leis an gCéad Sceideal chun fo-alt (1) a fhorlíonadh.
Leasú ar alt 138A (liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) den Acht Cánach Ioncaim, 1967.
4.—Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis, tríd an alt seo a leanas a chur in ionad alt 138A (a cuireadh isteach leis an Acht Airgeadais, 1980)—
“138A.—(1) (a) Baineann an t-alt seo le pearsa aonair nach bhfuil teideal aige chun asbhainte a luaitear i mír (a) nó mír (b) (ii) d'alt 138.
(b) San alt seo ciallaíonn ‘leanbh cáilitheach', i ndáil le haon éilitheoir agus le haon bhliain mheasúnachta—
(i) leanbh—
(I) a rugadh sa bhliain mheasúnachta, nó
(II) atá, i dtosach na bliana measúnachta, faoi bhun 16 bliana d'aois, nó
(III) arb amhlaidh dó, má tá sé os cionn 16 bliana d'aois i dtosach na bliana measúnachta—
(A) go bhfuil sé ag fáil teagaisc lánaimsire in aon ollscoil, coláiste, scoil nó bunachas eile oideachais, nó
(B) go bhfuil sé, mar gheall ar éiglíocht mheabhrach nó choirp, buanéagumasach ar é féin a chothabháil agus gur tháinig sé chun bheith buanéagumasach amhlaidh sula raibh 21 bliain d'aois slán aige nó gur tháinig sé chun bheith buanéagumasach amhlaidh tar éis dó 21 bliain d'aois a shlánú ach sin le linn dó a bheith ag fáil teagaisc lánaimsire mar a dúradh,
agus
(ii) leanbh is leanbh leis an éilitheoir nó, mura leanbh den sórt sin é, leanbh atá i gcoimeád an éilitheora agus á chothabháil ag an éilitheoir ar a chostas féin ar feadh iomlán na bliana measúnachta nó ar feadh coda di.
(2) Faoi réir fho-alt (3), má dhéanann an t-éilitheoir, is pearsa aonair lena mbaineann an t-alt seo, a chruthú i gcás bliana measúnachta go bhfuil leanbh cáilitheach ina chónaí leis ar feadh iomlán na bliana nó ar feadh coda di, beidh teideal aige, más pearsa aonair é lena mbaineann mír (b) (i) d'alt 138, chun asbhaint £1,400 nó, más pearsa aonair é lena mbaineann mír (c) d'alt 138, chun asbhaint £1,900:
Ar choinníoll nach mbeidh feidhm leis an alt seo maidir le haon bhliain mheasúnachta i gcás fearchéile nó banchéile má chónaíonn an banchéile lena fearchéile, ná i gcás fear agus bean a chónaíonn le chéile mar fhearchéile agus banchéile.
(3) Ní bheidh teideal ag éilitheoir ach chun aon asbhainte amháin faoi fho-alt (2) d'aon bhliain mheasúnachta, is cuma cé mhéid leanaí cáilitheacha a chónaíonn leis sa bhliain sin.
(4) (a) Na tagairtí i bhfo-alt (1) (b) do leanbh atá ag fáil teagaisc lánaimsire i mbunachas oideachais, folóidh siad tagairtí do leanbh atá á oiliúint ag aon duine (dá ngairtear ‘an fostóir’ anseo ina dhiaidh seo san fho-alt seo) d'aon cheird nó gairm in imthosca de shórt go bhfuil ar an leanbh a chuid ama go léir a chaitheamh leis an oiliúint ar feadh tréimhse nach lú ná dhá bhliain.
(b) Chun críche éilimh maidir le leanbh atá á oiliúint, féadfaidh an cigire a cheangal ar an bhfostóir sonraí i dtaobh oiliúint an linbh a thabhairt i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim.
(5) Ní lamhálfar aon asbhaint faoin alt seo d'aon bhliain mheasúnachta maidir le haon leanbh a bhfuil teideal aige féin chun ioncaim de bhreis ar £720 sa bhliain sin, ach amháin, más lú méid na breise ná an asbhaint ab inlamhála ar leith ón bhfo-alt seo, go lamhálfar asbhaint arna laghdú den mhéid sin:
Ar choinníoll nach ndéanfar, le linn ioncam an linbh a bheith á ríomh chun críocha na forála sin roimhe seo, aon ioncam a bhfuil teideal ag an leanbh chuige mar shealbhóir scoláireachta, sparánachta nó dearlaice oideachais eile dá samhail a chur i gcuntas.
(6) Má éiríonn aon cheist i dtaobh teideal a bheith ag aon duine chun liúntais faoin alt seo maidir le leanbh atá os cionn 16 bliana d'aois, ar leanbh é atá ag fáil teagaisc lánaimsire den chineál sin a dúradh, féadfaidh na Coimisinéirí Ioncaim dul i gcomhairle leis an Aire Oideachais.
(7) I bhfo-alt (1) (b) (ii) folaíonn an tagairt do leanbh leis an éilitheoir tagairt do leasleanbh dá chuid, do leanbh neamhdhlisteanach dá chuid má phós sé an tuismitheoir eile tar éis bhreith an linbh agus do leanbh uchtaithe dá chuid a bhfuil ordú uchtála faoi na hAchtanna Uchtála, 1952 go 1976, i bhfeidhm ina leith.”.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
5.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1982, d'fhonn an méid ioncaim a fhionnadh a bhfuil pearsa aonair dá dtagraítear ann le muirearú i leith cánach ioncaim ina leith don bhliain 1985-86, ionann is dá ndéanfaí, i bhfo-alt (2)—
(a) “1985-86” a chur in ionad “1982-83”, agus
(b) “£286” a chur in ionad “£312”, gach áit a bhfuil sé.
Leasú ar alt 125 (feidhm Í.M.A.T.) den Acht Cánach Ioncaim, 1967.
6.—(1) Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, maidir le díolaíochtaí ar sa bhliain 1986-87 agus blianta measúnachta dá éis dóibh, tríd an alt seo a leanas a chur in ionad alt 125:
“125.—Baineann an Chaibidil seo le gach díolaíocht seachas díolaíochtaí is díolaíochtaí ar chuir an cigire scéala chuig an bhfostóir ina dtaobh gur díolaíochtaí iad ó oifig nó fostaíocht agus nach inoibrithe, i dtuairim an chigire, ag féachaint do chúinsí na hoifige nó na fostaíochta nó do mhéid na ndíolaíochtaí, cáin a bhaint astu faoi threoir fhorálacha na Caibidle seo:
Ar choinníoll go bhféadfaidh an cigire, más gá é de bharr athrú ar chúinsí na hoifige nó na fostaíochta nó ar mhéid na ndíolaíochtaí, an scéala sin a chealú trí fhógra i scríbhinn a thabhairt don fhostóir agus bainfidh an Chaibidil seo ansin le híocaíochtaí díolaíochtaí ón oifig nó ón bhfostaíocht a dhéanfar tar éis dháta an fhógra sin.”.
(2) Ní bheidh feidhm ná éifeacht, i ndáil le díolaíochtaí ar sa bhliain 1986-87 nó aon bhliain mheasúnachta dá éis dóibh, le haon fhógra arna eisiúint ag na Coimisinéirí Ioncaim nó thar a gceann, faoi alt 125 den Acht Cánach Ioncaim, 1967, roimh an 6ú lá d'Aibreán, 1986.
Leasú ar alt 142A (liúntas maidir le cíos a íocann tionóntaí áirithe) den Acht Cánach Ioncaim, 1967.
7.—Déantar leis seo alt 142A (a cuireadh isteach leis an Acht Airgeadais, 1982) den Acht Cánach Ioncaim, 1967, a leasú i bhfo-alt (2), maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis—
(a) trí “cúig bliana is caoga” a chur in ionad “seasca bliain” (a cuireadh isteach leis an Acht Airgeadais, 1984) i mír (a) (i), agus
(b) trí “£1,500” a chur in ionad “£1,000” agus “£750” a chur in ionad “£500” i mír (b),
agus tá na míreanna sin (a) (i) agus (b), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(i) go raibh sé cúig bliana is caoga d'aois nó os a chionn tráth ar bith le linn na bliana measúnachta, agus (b) San fho-alt seo ciallaíonn “an teorainn iomchuí”— (i) i gcás éilitheoir atá i dteideal asbhainte faoi alt 138 (a), £1,500, agus (ii) in aon chás eile, £750. |
Leasú ar alt 344 (díolúine i leith úis ar thaiscí áirithe) den Acht Cánach Ioncaim, 1967.
8.—Leasaítear leis seo alt 344 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) agus (2) (a cuireadh isteach leis an Acht Airgeadais, 1980):
“(1) Má bhíonn, nó más rud é go mbeadh mura mbeadh an t-alt seo, ar áireamh in ioncam iomlán pearsan aonair don bhliain mheasúnachta, aon suimeanna (dá ngairtear ‘na suimeanna sin' san alt seo) a íocadh nó a creidiúnaíodh i leith úis—
(a) ar airgead a taisceadh i mbanc taisce iontaobhais nó i mBanc Taisce an Phoist, nó
(b) ar airgead a taisceadh in aon cheann de na bainc thráchtála,
déanfar neamhshuim de na suimeanna sin chun críocha uile na nAchtanna Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin ná an méid sonraithe:
Ar choinníoll go mbeidh feidhm le forálacha an Achta seo maidir le pearsa aonair do thabhairt tuairsceáin ar a ioncam iomlán ionann is dá mba nár achtaíodh an t-alt seo.
(1A) (a) Faoi réir mhír (b), san alt seo ciallaíonn ‘méid sonraithe'—
(i) i gcás suimeanna a fhreagraíonn d'ús ar thaiscí a luaitear i mír (a) d'fho-alt (1), £120:
Ar choinníoll, más rud é go raibh an phearsa aonair cúig bliana is seasca d'aois nó os a chionn tráth ar bith le linn na bliana measúnachta, go gciallaíonn ‘méid sonraithe', i gcás na suimeanna sin, £240;
(ii) i gcás suimeanna a fhreagraíonn d'ús ar thaiscí a luaitear i mír (b) d'fho-alt (1), £50:
Ar choinníoll, más rud é go raibh an phearsa aonair cúig bliana is seasca d'aois nó os a chionn tráth ar bith le linn na bliana measúnachta, go gciallaíonn ‘méid sonraithe', i gcás na suimeanna sin, £100.
(b) Ní mó na suimeanna go léir a ndéanfar neamhshuim díobh faoin alt seo i gcás pearsan aonair ná an méid sonraithe iomchuí a luaitear i mír (a) (i).
(2) Chun críocha fho-alt (1), maidir leis an gceist ar mó nó cé mhéid is mó na suimeanna sin ná an méid sonraithe iomchuí. déanfar, i gcás ina measfar, de bhua alt 194, gur ioncam de chuid a fearchéile ioncam mná, í a chinneadh ar leithligh maidir leis an bpáirt dá ioncam is ioncam dá chuid de bhua an ailt sin agus an pháirt is ioncam dá chuid ar leith ón alt sin.”.
Leasú ar na forálacha a bhaineann le cáin a bheidh dlite a mheas.
9.—Leasaítear leis seo an tAcht Airgeadais, 1968, maidir le meastacháin ar cháin a bheidh dlite a dhéanfar ar an Acht seo a rith nó dá éis—
(a) in alt 7 (5), trí “nó alt 8” a scriosadh, agus
(b) in alt 8—
(i) i bhfo-alt (1)—
(I) trí “I gcás ina mbeidh cúis ag an gcigire, nó ag cibé oifigeach eile a ainmneoidh na Coimisinéirí Ioncaim chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú (dá ngairtear ‘oifigeach eile' anseo ina dhiaidh seo san alt seo), a chreidiúint” a chur in ionad “I gcás ina mbeidh cúis ag na Coimisinéirí Ioncaim a chreidiúint”.
(II) trí “féadfaidh an cigire nó an t-oifigeach eile meastachán a dhéanamh” a chur in ionad “féadfaidh siad meas a thabhairt”, agus
(III) trí “dar leis” a chur in ionad “dar leo”, agus trí “sé” a chur in ionad “siad”,
(ii) i mír (a) d'fho-alt (2)—
(I) trí “don chigire nó don oifigeach eile” a chur in ionad “do na Coimisinéirí Ioncaim”, agus
(II) trí “tríocha lá” a chur in ionad “cheithre lá dhéag”,
agus
(iii) i bhfo-alt (4), trí “ón gcigire nó ón oifigeach eile” a chur in ionad “ó na Coimisinéirí Ioncaim”,
agus tá an t-alt sin 7 (5), an fo-alt sin (1) (ar leith ó mhíreanna (a), (b) agus (c) den fho-alt sin), an mhír sin (a) d'fho-alt (2) agus an fo-alt sin (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(5) Féadfaidh na Coimisinéirí Ioncaim aon oifigeach nó oifigigh dá gcuid a ainmniú chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh a údaraíonn an t-alt seo a dhéanamh nó a chomhlíonadh ag na Coimisinéirí Ioncaim. (1) I gcás ina mbeidh cúis ag an gcigire, nó ag cibé oifigeach eile a ainmneoidh na Coimisinéirí Ioncaim chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú (dá ngairtear “oifigeach eile” anseo ina dhiaidh seo san alt seo), a chreidiúint gur mhó an méid iomlán cánach a dhligh fostóir faoi na rialacháin a chur ar aghaidh i leith na míonna cánach ioncaim faoi seach in aon bhliain mheasúnachta áirithe ná an méid cánach (má b'ann) a d'íoc an fostóir in aghaidh na míonna sin ansin, gan dochar d'aon bheart eile is féidir a dhéanamh, féadfaidh an cigire nó an t-oifigeach eile meastachán a dhéanamh i suim amháin ar an méid iomlán cánach ba cheart, dar leis, a bheith íoctha in aghaidh na míonna cánach ioncaim sa bhliain sin agus féadfaidh sé fógra a sheirbheáil ar an bhfostóir a shonróidh— (2) I gcás ina seirbheálfar fógra ar fhostóir faoi fho-alt (1)— (a) féadfaidh an fostóir, má éilíonn sé go bhfuil an méid iomlán cánach nó an iarmhéid cánach atá gan íoc iomarcach, ar fhógra scríofa a thabhairt don chigire nó don oifigeach eile laistigh den tréimhse tríocha lá ó dáta an fógra a sheirbheáil, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc, (4) Féadfaidh fógra ón gcigire nó ón oifigeach eile faoi fho-alt (1) baint a bheith aige le dhá bhliain mheasúnachta nó níos mó. |
Ioncam áirithe ó thalamh feirmeoireachta a léasú a bheith díolmhaithe.
10.—(1) (a) San alt seo—
ciallaíonn “talamh feirmeoireachta” talamh sa Stát atá áitithe go hiomlán nó go formhór chun críocha fearachais agus folaíonn sé foirgneamh (seachas foirgneamh nó cuid d'fhoirgneamh a úsáidtear mar theaghais) atá ar an talamh agus a úsáidtear chun críocha feirmeoireachta ar an talamh sin;
tá le “léas”, “léasaí”, “léasóir” agus “cíos” na bríonna faoi seach a shanntar dóibh le Caibidil VI de Chuid IV den Acht Cánach Ioncaim, 1967;
ciallaíonn “léas cáilitheach” léas ar thalamh feirmeoireachta—
(i) is léas i scríbhinn nó is léas atá fianaithe i scríbhinn, agus
(ii) is léas ar feadh téarma cinnte cúig bliana nó níos mó, agus
(iii) is léas arna dhéanamh ar bhonn neamhthuilleamaíoch idir léasóir cáilitheach nó léasóirí cáilitheacha agus léasaí nó léasaithe ar léasaí cáilitheach i ndáil leis an léasóir cáilitheach nó na léasóirí cáilitheacha an léasaí, nó gach duine de na léasaithe;
ciallaíonn “léasaí cáilitheach”, i ndáil le léasóir cáilitheach nó léasóirí cáilitheacha, pearsa aonair—
(i) nach bhfuil baint aige leis an léasóir cáilitheach nó le haon duine de na léasóirí cáilitheacha, agus
(ii) a úsáideann aon talamh feirmeoireachta atá léasaithe aige ón léasóir cáilitheach nó ó na léasóirí cáilitheacha chun críocha trádála feirmeoireachta atá á seoladh aige go haonraic nó i gcomhpháirt;
ciallaíonn “léasóir cáilitheach” pearsa aonair—
(i) atá 55 bliana d'aois nó os a chionn nó atá, mar gheall ar éiglíocht mheabhrach nó choirp, buanéagumasach ar thrádáil feirmeoireachta a sheoladh, agus
(ii) nach bhfuil an talamh feirmeoireachta is ábhar don léas cáilitheach léasaithe aige, tar éis an 30ú lá d'Eanáir, 1985, ó dhuine nó ó dhaoine a bhfuil baint aige leis nó le duine díobh ar théarmaí nach de chineál a mbeifí ag súil go mbeidís ar áireamh i léas dá mba ar neamhthuilleamaí a dhéantaí na caibidlí don léas;
ciallaíonn “an méid sonraithe”, i ndáil le haon bharrachas nó barrachais (de réir bhrí alt 81 (4) den Acht Cánach Ioncaim, 1967) a eascraíonn i leith an chíosa nó na gcíosanna ó aon talamh feirmeoireachta atá ligthe faoi léas cáilitheach nó léasanna cáilitheacha—
(i) méid an bharrachais sin nó méid comhiomlán na mbarrachas sin, nó
(ii) £2,000, nó
(iii) i gcás nárbh i leith ligean nó ligin bliana iomláine ab infhaighte an cíos nó na cíosanna, an méid sin a mbeidh idir é agus £2,000 an chomhréir chéanna atá idir méid an chíosa nó méid comhiomlán na gcíosanna agus méid an chíosa nó méid comhiomlán na gcíosanna ab infhaighte i leith ligean nó ligin bliana iomláine,
cibé acu is lú.
(b) Measfar, chun críocha an ailt seo, baint a bheith ag duine le duine eile dá measfaí baint a bheith aige leis de réir fhorálacha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
(2) I gcás inarb éard é ioncam iomlán léasóra cháilithigh don bhliain 1985-86 nó d'aon bhliain mheasúnachta dá éis, nó i gcás inar cuid den ioncam sin, aon bhrabúis nó gnóchain ar ar inmhuirearaithe cáin faoi Chás V de Sceideal D agus go mbeidh aon bharrachas nó barrachais (de réir bhrí alt 81 (4) den Acht Cánach Ioncaim, 1967) a eascraíonn i leith an chíosa nó na gcíosanna ó aon talamh feirmeoireachta atá ligthe faoi léas cáilitheach nó léasanna cáilitheacha curtha i gcuntas le linn méid na mbrabús nó na ngnóchan sin a bheith á ríomh, beidh teideal ag an léasóir cáilitheach, le linn dó an t-ioncam iomlán sin a fhionnadh, chun asbhainte—
(a) den mhéid sonraithe i ndáil leis an mbarrachas nó leis na barrachais, nó
(b) de mhéid na mbrabús nó na ngnóchan,
cibé acu is lú.
(3) Maidir le méid aon asbhainte a bheidh dlite faoi fho-alt (2) déanfar, i gcás ina measfar, de bhua alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, gur ioncam de chuid a fearchéile ioncam mná, é a chinneadh ar leithligh maidir leis an bpáirt dá ioncam is ioncam dá chuid de bhua an ailt sin agus an pháirt is ioncam dá chuid ar leith ón alt sin, agus i gcás ina mbeidh feidhm le forálacha alt 197 den Acht sin déanfar aon asbhaint a lamháiltear de bhua an fho-ailt sin (2) a leithroinnt ar an bhfearchéile agus ar an mbanchéile ionann is dá mba nach raibh siad pósta.
(4) (a) Chun críocha fho-alt (2), i gcás ina mbaineann léas cáilitheach amháin le talamh feirmeoireachta agus le maoin. earraí nó seirbhísí eile trí chéile, ní áireofar mar bharrachas a eascraíonn i leith cíosa ó thalamh feirmeoireachta atá ligthe faoi léas cáilitheach ach cibé méid, más ann, den bharrachas a eascraíonn i leith an chíosa is iníoctha faoin léas a chinnfidh an cigire a bheith inchurtha síos go cuí don léas ar an talamh feirmeoireachta, agus sin tar éis cibé cionroinntí cíosa, costais agus asbhaintí eile is gá, go feadh a eolais agus a bhreithiúnais.
(b) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda aon mhéid a chinnfidh an cigire de bhua mhír (a) a leasú ar achomharc i gcoinne an chinnidh sin a éisteacht nó a athéisteacht.
(5) D'fhonn a chinneadh cad é méid aon fhaoisimh atá le lamháil faoi fhorálacha an ailt seo, féadfaidh an cigire, trí fhógra i scríbhinn, a cheangal ar an léasóir cibé faisnéis is dóigh leis an gcigire is gá, a chur ar fáil.
(6) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm leo i ndáil leis na hasbhaintí a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967, beidh feidhm leo, fara aon mhodhnuithe is gá, i ndáil le hasbhaint faoin alt seo.
Caibidil II
Tobhach Ioncaim
Feidhm alt 16 (tobhach ioncaim) den Acht Airgeadais, 1983, maidir le 1985-86.
11.—Beidh feidhm agus éifeacht le halt 16 den Acht Airgeadais, 1983, arna leasú le halt 10 den Acht Airgeadais, 1984, maidir leis an mbliain dar thosach an 6ú lá d'Aibreán, 1985 agus dar críoch an 5ú lá d'Aibreán, 1986 (dá ngairtear “an bhliain ranníoca 1985-86” san alt seo) amhail mar atá feidhm agus éifeacht leis maidir leis an mbliain ranníoca 1984-85 (de réir bhrí an ailt sin 16), faoi réir an mhodhnaithe go ndéanfar, maidir leis an mbliain ranníoca 1985-86, na tagairtí do “£96” agus “£5,000” sa choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1984) a ghabhann le fo-alt (2) a fhorléiriú mar thagairtí do “£102” agus “£5,300”, faoi seach.
Caibidil III
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Leasú ar alt 550 (ús ar cháin thar téarma) den Acht Cánach Ioncaim, 1967.
12.—Beidh éifeacht le halt 550 den Acht Cánach Ioncaim, 1967, agus measfar éifeacht a bheith leis riamh, ionann is dá gcuirfí “agus ag forálacha aon riail chúirte a bhaineann leis an gcéanna agus ag forálacha alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, agus ag ailt 98 agus 285 d'Acht na gCuideachtaí, 1963,” roimh “feidhm” i bhfo-alt (4).
Leasú ar Chaibidil III (Cáin Ioncaim: Faoiseamh i leith Infheistíocht i dTrádálacha Corpraithe) de Chuid I den Acht Airgeadais, 1984.
13.—Leasaítear leis seo Caibidil III de Chuid I den Acht Airgeadais. 1984—
(a) in alt 11 (1), sa mhíniú ar “comhlach”, trí “, ach amháin go ndéanfar an tagairt i mír (a) den alt sin do ghaol do rannpháirtí a eisiamh ón míniú sin” a chur isteach i ndiaidh “rannpháirtí”,
(b) in alt 12 (4), tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) i gcás nach mbeidh an trádáil sin á seoladh ag an gcuideachta an tráth a eiseofar na scaireanna—
(i) mura ndéanfaidh an chuideachta 80 faoin gcéad ar a laghad den airgead a suibscríobhadh le haghaidh na scaireanna a chaitheamh ar obair thaighde agus forbartha a bhaineann le seoladh na trádála agus a mbeifear ag gabháil di d'fhonn an trádáil a sheoladh, agus mura dtosóidh sí de bheith ag seoladh na trádála laistigh de thrí bliana i ndiaidh an ama sin,
nó
(ii) mura dtosóidh an chuideachta thairis sin de bheith ag seoladh na trádála laistigh de dhá bhliain i ndiaidh an ama sin.”,
(c) in alt 15, trí “agus in alt 26 (2),” a chur isteach i ndiaidh “san fho-alt seo” i mír (b) d'fho-alt (7),
(d) in alt 26—
(i) trí na habairtí seo a leanas a scriosadh as mír (b) d'fho-alt (1)—
(I) “gur corpraíodh sa Stát í agus”, agus
(II) i bhfomhír (ii), “go hiomlán nó go formhór sa Stát”,
agus
(ii) tríd an mír seo a leanas a chur in ionad mhír (a), i bhfo-alt (2):
“(a) gur fochuideachta 51 faoin gcéad don chuideachta cháilitheach an fhochuideachta;”,
agus
(e) in alt 27 (8), trí na míreanna seo a leanas a chur in ionad mhíreanna (d) agus (e):
“(d) go bhfuil aon mhéideanna a gheofar ar mhodh díbhinní nó úis, faoi réir choimisiún i leith costas bainistí de réir ráta nach mó ná ráta a bheidh sonraithe sa ghníomhas iontaobhais faoinar bunaíodh an ciste, le híoc gan mhoill mhíchuí leis na rannpháirtithe,
(e) gur de réir ráta nach mó ná ráta a bheidh sonraithe sa ghníomhas iontaobhais faoinar bunaíodh an ciste a bheidh aon mhuirir a bheidh le gearradh ar mhodh costas bainistí nó costas eile i ndáil le bunú, reachtáil, síos-chéimniú nó foirceannadh an chiste,”,
agus tá an míniú sin ar “comhlach”, ar mhír sin (b) d'fho-alt (7) d'alt 15, agus an mhír sin (b) d'fho-alt (1) d'alt 26, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
tá le “comhlach” an bhrí chéanna, i ndáil le duine, atá leis de bhua alt 103 (3) den Acht Cánach Corparáide, 1976, i ndáil le rannpháirtí, ach amháin go ndéanfar an tagairt i mír (a) den alt sin do ghaol do rannpháirtí a eisiamh ón míniú sin: (b) San fho-alt seo agus in alt 26 (2), tá le “fochuideachta 51 faoin gcéad”, i ndáil le haon chuideachta, an bhrí a shanntar dó, chun críocha na nAchtanna Cánach Corparáide, le halt 156 den Acht Cánach Corparáide, 1976. (b) maidir leis an bhfochuideachta nó le gach fochuideachta, gur cuideachta í— (i) a thagann faoi réim alt 15 (2) (a), nó (ii) atá ann d'aontoisc chun aon trádáil nach bhfuil inti ach oibríocht amháin nó níos mó de na hoibríochtaí trádála seo a leanas a sheoladh— (I) earraí nó ábhair a cheannach lena n-úsáid ag an gcuideachta cháilitheach nó ag fochuideachtaí dá cuid, (II) earraí nó ábhair arna dtáirgeadh ag an gcuideachta cháilitheach nó ag fochuideachtaí dá cuid a dhíol, nó (III) seirbhísí a thabhairt don chuideachta cháilitheach nó d'fhochuideachtaí dá cuid nó seirbhísí a thabhairt thar a gceann. |
Leasú ar alt 18 (brabúis ó áitiú talún áirithe) den Acht Airgeadais, 1969.
14.—(1) Leasaítear leis seo alt 18 den Acht Airgeadais, 1969—
(a) maidir le cáin ioncaim don bhliain 1985-86 agus blianta measúnachta dá éis, agus
(b) maidir le cáin chorparáide do thréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1985, nó aon lá dá éis,
tríd an mír seo a leanas a chur in ionad mhír (b) i bhfo-alt (2):
“(b) (i) chun úinéir staile, a choinnítear de ghnáth ar thalamh sa Stát, ó staileáil láracha laistigh den Stát ag an stail a dhíol, nó chun páirt-úinéir staile den sórt sin ó staileáil den sórt sin, nó ó chearta staileála den sórt sin, a dhíol, nó
(ii) chun páirt-úinéir staile, a choinnítear de ghnáth ar thalamh lasmuigh den Stát, ó staileáil láracha ag an stail, nó ó chearta staileála den sórt sin, a dhíol i gcás ina seolann an páirt-úinéir trádáil sa Stát arb éard í nó ar cuid di pórú stoic fholaíochta, agus go suífear chun sástacht an chigire nó, ar achomharc, chun sástacht na gCoimisinéirí Achomhairc go bhfuarthas páirt-úinéireacht na staile go príomha, agus go sealbhaítear go príomha í, chun críocha staileála ag an stail ar láracha atá ar úinéireacht nó ar páirt-úinéireacht ag páirt-úinéir na staile i gcúrsa na trádála sin, nó”.
(2) Ní bheidh feidhm leis an alt seo maidir le brabúis nó gnóchain a d'eascair roimh an 6ú lá d'Aibreán, 1985.
Leasú ar alt 21 (íocaíochtaí le hollscoileanna) den Acht Airgeadais, 1973.
15.—Leasaítear leis seo an tAcht Airgeadais, 1973, maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis, tríd an alt seo a leanas a chur in ionad alt 21:
“Íocaíochtaí le hollscoileanna agus le comhlachtaí ceadaithe eile. | 21.—(1) I gcás ina ndéanfaidh duine a sheolann trádáil nó gairm— |
(a) aon suim a íoc— | |
(i) an 6ú lá d'Aibreán, 1973, nó dá éis, le hollscoil Éireannach, nó | |
(ii) an 6ú lá d'Aibreán, 1985, nó dá éis, le comhlacht ceadaithe, | |
chun a chur ar chumas na hollscoile nó an chomhlachta cheadaithe sin taighde a dhéanamh ar ábhair cheadaithe nó iad a theagasc, agus | |
(b) nach ioncam lena mbaineann alt 439 den Acht Cánach Ioncaim, 1967, an tsuim a íocadh amhlaidh, | |
déanfar an tsuim a íocadh amhlaidh, murab inasbhainte amhlaidh thairis sin í, a asbhaint mar chaiteachas le linn na brabúis nó na gnóchain as trádáil nó gairm an duine a bheith á ríomh. | |
(2) Chun críocha an ailt seo— | |
ciallaíonn ‘comhlacht ceadaithe'— | |
(a) an Foras Náisiúnta um Ard-Oideachas, Baile Átha Cliath, | |
(b) an Foras Náisiúnta um Ard-Oideachas, Luimneach, | |
(c) an Coláiste Caidrimh Thionscail, Raghnallach, Baile Átha Cliath, nó | |
(d) aon cheann de na coláistí seo a leanas a bunaíodh faoi fhorálacha an Achta Oideachais Ghairme Beatha, 1930— | |
(i) coláistí is cuid d'Fhoras Teicneolaíochta Bhaile Átha Cliath, | |
(ii) Coláiste Ealaíne, Tráchtála agus Teicneolaíochta Luimnigh, nó | |
(iii) coláistí teicniúla réigiúnacha; | |
ciallaíonn ‘ábhair cheadaithe'— | |
(a) caidreamh tionscail, | |
(b) margú, nó | |
(c) aon ábhar eile atá ceadaithe chun críocha an ailt seo ag an Aire Airgeadais.”. |
Bronntanais do Scéim Chearnmhír an Uachtaráin.
16.—(1) (a) San alt seo—
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide, de réir mar a bheidh;
ciallaíonn “Scéim Chearnmhír an Uachtaráin” an scéim dámhachtana ar a dtugtar “‘Gaisce'—Cearnmhír an Uachtaráin” a bunaíodh faoi choimirce Uachtarán na hÉireann le gníomhas iontaobhais dar dáta an 28ú lá de Mhárta, 1985.
(b) Baineann an t-alt seo le bronntanas airgid—
(i) a thabharfar an 5ú lá d'Aibreán, 1986, nó roimhe, d'iontaobhaithe Scéim Chearnmhír an Uachtaráin lena úsáid acu chun críocha na scéime sin, agus
(ii) nach inasbhainte le linn brabúis nó gnóchain trádála nó gairme a bheith á ríomh chun críocha cánach nó nach ioncam lena mbaineann forálacha alt 439 den Acht Cánach Ioncaim, 1967.
(2) I gcás ina gcruthóidh duine go bhfuil bronntanas lena mbaineann an t-alt seo tugtha aige agus go n-éileoidh sé faoiseamh ó cháin faoina threoir sin, beidh feidhm le forálacha fho-alt (3) nó, de réir mar a bheidh, forálacha fho-alt (4).
(3) Chun críocha cánach ioncaim don bhliain mheasúnachta ina dtugann duine bronntanas lena mbaineann an t-alt seo, déanfar, faoi réir fho-alt (4), méid an bhronntanais a asbhaint ó aon ioncam, nó a fhritháireamh in aghaidh aon ioncaim, de chuid an duine is ioncam ar ar inmhuirearaithe cáin ioncaim don bhliain sin agus déanfar an cháin a urscaoileadh nó a aisíoc dá réir sin, de réir mar is gá; agus is dá réir sin a dhéanfar ioncam iomlán an duine nó, i gcás inar banchéile an duine a measúnaítear a fearchéile i leith cánach ioncaim de réir fhorálacha alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, ioncam iomlán an fhearchéile, a ríomh:
Ar choinníoll nach ndéanfar faoiseamh faoin alt seo a thabhairt do dhuine do bhliain mheasúnachta—
(a) mura mó ná £100 méid an bhronntanais (nó méid comhiomlán na mbronntanas) a thug sé an bhliain sin, is bronntanas nó bronntanais, de réir mar a bheidh, lena mbaineann an t-alt seo, nó
(b) sa mhéid gur mó ná £10,000 méid an bhronntanais (nó méid comhiomlán na mbronntanas) a thug sé an bhliain sin, is bronntanas nó bronntanais, de réir mar a bheidh, lena mbaineann an t-alt seo.
(4) (a) Faoi réir mhír (b), i gcás ina dtugann cuideachta bronntanas lena mbaineann an t-alt seo measfar, chun críocha cánach corparáide, gurb éard é méid an bhronntanais sin caillteanas a thabhaigh an chuideachta i dtrádáil leithleach sa tréimhse chuntasaíochta de chuid na cuideachta inar tugadh an bronntanas.
(b) Ní thabharfar aon fhaoiseamh faoin alt seo do chuideachta maidir le bronntanas (nó maidir le méid comhiomlán bronntanas) a thug sí in aon tréimhse dhá mhí dhéag dar críoch an 5ú lá d'Aibreán, is bronntanas nó bronntanais, de réir mar a bheidh, lena mbaineann an t-alt seo—
(i) mura mó ná £100 méid an bhronntanais (nó méid comhiomlán na mbronntanas sin), nó
(ii) sa mhéid gur mó ná £10,000 méid an bhronntanais (nó méid comhiomlán na mbronntanas sin).
Feirmeoireacht: leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
17.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1985” a chur in ionad “1984” (a cuireadh isteach leis an Acht Airgeadais, 1984)—
(a) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll a ghabhann le fo-alt (4) (a), agus
(b) gach áit a bhfuil sé i bhfo-ailt (7) agus (9) (a cuireadh isteach leis an Acht Airgeadais, 1984),
agus tá an mhír sin (iv), an fo-alt sin (7) (ar leith ón gcoinníoll) agus an fo-alt sin (9) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1985, nó aon lá dá éis. (7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1985, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin: (9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1985 nó dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1985, nó dá éis. arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1985, nó dá éis, agus arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin: |
(2) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976—
(a) trí “1985-86” a chur in ionad “1984-85” (a cuireadh isteach leis an Acht Airgeadais, 1984) i bhfo-alt (3), agus
(b) trí “1985” a chur in ionad “1984” gach áit a bhfuil sé i bhfo-ailt (5) agus (6) (a cuireadh isteach leis an Acht Airgeadais, 1984).
agus tá an fo-alt sin (3), an fo-alt sin (5) (ar leith ón gcoinníoll) agus an fo-alt sin (6) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis trádála duine do thréimhse chuntasaíochta a bheith á ríomh ní bheidh éifeacht leis chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1985-86. (5) Le linn brabúis trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán. 1976 go dtí an 5ú lá d'Aibreán, 1985, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin: (6) Le linn brabúis trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1985, nó dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhs cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1985, nó dá éis. arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1985, nó dá éis, agus arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1985, nó dá éis: |
(3) Ní bheidh éifeacht leis an alt seo ach amháin maidir le trádáil feirmeoireachta.
Leasú ar Chaibidil VIII (stocfhaoiseamh) de Chuid I den Acht Airgeadais, 1984.
18.—Leasaítear leis seo Caibidil VIII de Chuid I den Acht Airgeadais. 1984—
(a) i bhfo-alt (3) d'alt 49, trí “1985” a chur in ionad “1984”, agus
(b) trí “nó 1985-86” a chur isteach i ndiaidh “1984-85” sa mhíniú ar “bliain iomchuí” in alt 51.
agus tá an fo-alt sin agus an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(3) Ní bheidh teideal ag cuideachta chun asbhainte faoin alt seo d'aon tréimhse chuntasaíochta dar críoch tráth ar bith roimh an 6ú lá d'Aibreán, 1983, nó tar éis an 5ú lá d'Aibreán, 1985. ciallaíonn “bliain iomchuí” an bhliain 1984-85 nó 1985-86: |
Feidhm alt 31 (cumainn fhoirgníochta) den Acht Cánach Corparáide, 1976.
19.—(1) Faoi réir fho-ailt (2) agus (3), beidh éifeacht le halt 40 (1) den Acht Airgeadais, 1977 (arna leathnú le halt 52 den Acht Airgeadais, 1980) i ndáil leis an mbliain 1985-86 mar atá éifeacht leis i ndáil leis na blianta 1980-81 agus 1981-82, faoi réir an mhodhnaithe maidir leis an ráta laghdaithe, arb éard a bheadh ann don bhliain 1985-86, de bhua an ailt sin 40 (1) (arna leathnú leis an alt seo), 70 faoin gcéad den ráta caighdeánach, gurb éard a bheidh ann, don bhliain sin, 80 faoin gcéad den ráta caighdeánach.
(2) Féadfaidh na Coimisinéirí Ioncaim agus aon chumann foirgníochta, maidir leis an mbliain 1985-86, comhshocraíochtaí iomchuí a dhéanamh ach na comhshocraíochtaí sin a bheith modhnaithe, a mhéid a ordóidh an tAire Airgeadais, sa mhéid go mbaineann siad leis na suimeanna ar a mbeidh cáin le ríomh go páirteach de réir an ráta chaighdeánaigh agus go páirteach de réir ráta laghdaithe.
(3) Aon mhéid in ionannas cánach ioncaim a bhfuil, faoi mheasún acht arna déanamh maidir le bliain mheasúnachta (arb í an bhliain 1985-86 nó aon bhliain mheasúnachta dá éis í), cumann foirgníochta faoi dhliteanas cuntas a thabhairt ina thaobh agus é a íoc de bhua comhshocraíochtaí iomchuí a rinne na Coimisinéirí Ioncaim agus an cumann maidir leis an mbliain mheasúnachta sin, beidh sé iníoctha ina dhá thráthchuid chomhionanna mar a leanas—
(a) an chéad thráthchuid ar an 1ú lá de Dheireadh Fómhair sa bhliain mheasúnachta sin nó, más déanaí é, ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht, agus
(b) an dara tráthchuid ar an 1ú lá d'Aibreán sa bhliain mheasúnachta sin nó, más déanaí é, ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht,
agus na forálacha sin de na hAchtanna Cánach Ioncaim a bhaineann le cáin a ghnóthú, beidh feidhm leo maidir le gach tráthchuid den cháin mar atá feidhm leo maidir le méid iomlán na cánach.
(4) San alt seo—
tá le “cumann foirgníochta” an bhrí chéanna atá leis in alt 31 den Acht Cánach Corparáide, 1976;
ciallaíonn “comhshocraíochtaí iomchuí” comhshocraíochtaí den chineál dá dtagraítear san alt sin 31.
Liúntais chaipitiúla áirithe a bhuanú.
20.—Gach ceann de na forálacha den Acht Cánach Ioncaim, 1967, atá sonraithe sa Tábla a ghabhann leis an alt seo agus a cuireadh isteach leis an Acht Cánach Corparáide, 1976, beidh éifeacht leo ionann is dá mba thagairt don 1ú lá d'Aibreán, 1988, an tagairt iontu don 1ú lá d'Aibreán, 1985 (mar a fhoráiltear le halt 35 den Acht Airgeadais, 1984).
AN TÁBLA |
Fo-alt (4) (d) d'alt 251 (liúntais tosaigh) Fo-alt (2A) (a) d'alt 254 (liúntas foirgníochta tionscail) Mír (ii) den choinníoll a ghabhann le fo-alt (1) agus mír (ii) den choinníoll a ghabhann le fo-alt (3) d'alt 264 (liúntais bhliantúla) Mír (iii) den choinníoll a ghabhann le fo-alt (1) d'alt 265 (liúntais chothromaíochta agus muirir chothromaíochta) |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais ar athfheistiú.
21.—(1) (a) San alt seo—
ciallaíonn “an príomh-alt” alt 23 den Acht Airgeadais, 1981;
ciallaíonn “athfheistiú”, i ndáil le foirgneamh, ceachtar díobh seo a leanas nó iad araon, is é sin le rá:
(i) aon oibreacha foirgnithe, athfhoirgnithe, deisiúcháin nó athnuachana a dhéanamh, agus
(ii) saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú.
i gcás ina ndeimhneoidh an tAire Comhshaoil in aon deimhniú um chostas réasúnach arna thabhairt aige i ndáil le haon teach san fhoirgneamh, gur ghá na hoibreacha sin a dhéanamh nó na saoráidí sin a chur ar fáil d'fhonn a chinntiú go mbeadh aon teach san fhoirgneamh oiriúnach le bheith ina theaghais agus cibé acu a dhéanfar nó nach ndéanfar an líon tithe san fhoirgneamh, nó cruth nó méid aon tí den sórt sin, a athrú i gcúrsa an athfheistithe sin;
ciallaíonn “caiteachas iomchuí” caiteachas arna thabhú sa tréimhse cháilitheach ag athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d'aon chuid (dá ngairtear “aonad neamhchónaithe” anseo ina dhiaidh seo san alt seo) den fhoirgneamh arb amhlaidh di, ar an athfheistiú a bheith críochnaithe, nach teach í; agus chun críocha an mhínithe seo, i gcás inarb inchurtha síos caiteachas don fhoirgneamh sonraithe i gcoitinne (agus nach inchurtha síos go díreach é d'aon teach ná aonad neamhchónaithe ar leith san fhoirgneamh, ar an athfheistiú a bheith críochnaithe) is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iomlán an fhoirgnimh;
ciallaíonn “foirgneamh sonraithe” foirgneamh a bhfuil, roimh an athfheistiú lena mbaineann an caiteachas iomchuí, dhá theach nó níos mó ann agus a bhfuil, ar an athfheistiú a bheith críochnaithe, dhá theach nó níos mó ann (cibé acu i dteannta aon aonaid neamhchónaithe nó nach ea).
(b) Déanfar an t-alt seo agus an príomh-alt a fhorléiriú le chéile.
(2) Maidir le caiteachas iomchuí beidh feidhm, fara aon mhodhnuithe is gá, leis an bpríomh-alt agus le fo-ailt (2) go (4) d'alt 29 den Acht Airgeadais, 1983, ionann is dá mbeadh an caiteachas iomchuí tabhaithe ag foirgniú an fhoirgnimh shonraithe lena mbaineann an caiteachas sin agus—
(a) sa phríomh-alt—
(i) ionann is dá mba é a bhí sa tagairt i mír (ii) den mhíniú ar “léas cáilitheach” do chostas iomchuí tí tagairt do mhargadhluach an tí ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí;
Ar choinníoll, i gcás teach is cuid d'fhoirgneamh agus nach indíolta ar leithligh ón bhfoirgneamh ar cuid de é, go measfar, chun críocha na míre seo, gurb é margadhluach an tí ar an dáta sin méid a mbeidh idir é agus margadhluach an fhoirgnimh ar an dáta sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh,
(ii) ionann is dá mba é a bhí sna tagairtí sa mhír sin (ii) agus sa choinníoll a ghabhann le fo-alt (2), faoi seach, do phréimh nó, de réir mar a bheidh, do phréimh nó suim eile, tagairtí do phréimh, nó do phréimh nó suim eile, is iníoctha ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó ar dháta dá éis nó, más iníoctha roimh an dáta sin é, is iníoctha amhlaidh mar gheall ar an athfheistiú sin a dhéanamh nó thairis sin, i ndáil lena dhéanamh,
(iii) ionann is dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “tréimhse cháilitheach”:
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar thosach an 1ú lá d'Aibreán, 1985, agus dar críoch an 31ú lá de Mhárta, 1987;”,
(iv) ionann is dá gcuirfí an mhír seo a leanas in ionad mhír (iv) den mhíniú ar “áitreabh cáilitheach”:
“(iv) atá, ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí (de réir bhrí alt 21 den Acht Airgeadais, 1985) ligthe (nó, mura bhfuil sé ligthe ar an dáta sin, atá ligthe den chéad uair, gan é a bheith úsáidte i ndiaidh an dáta sin) go huile faoi léas cáilitheach agus atá fós dá éis sin á ligean faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha de neamhúsáid shealadach ón am a mbeidh deireadh le léas cáilitheach amháin go gcuirfear tús le léas eile dá shórt);”,
(v) ionann is dá scriosfaí an míniú ar “costas iomchuí” agus fo-ailt (6) (b) agus (7) (b),
(vi) ionann is dá mbeadh éifeacht leis an míniú ar “tréimhse iomchuí” amhail is dá mba é a bhí sa tréimhse atá luaite sa mhíniú tréimhse deich mbliana dar tosach dáta críochnaithe an athfheistithe lena mbaineann an caiteachas nó, mura raibh an t-áitreabh ligthe faoi léas cáilitheach ar an dáta sin, an tréimhse deich mbliana dar tosach dáta an chéadligin den sórt sin tar éis an dáta críochnaithe sin,
(vii) ionann is dá mba é a bhí sa tagairt i bhfo-alt (1) (c) do dháta chéadligean an áitribh faoi léas cáilitheach tagairt do dháta tosaigh na tréimhse iomchuí, i ndáil leis an áitreabh, arna chinneadh maidir leis an athfheistiú lena mbaineann an caiteachas iomchuí,
(viii) ionann is dá scriosfaí na tagairtí i bhfo-alt (3) do chostas iomchuí agus ionann is dá mba thagairtí do chaiteachas iomchuí na tagairtí ann do chaiteachas,
(ix) ionann is dá mba é a bhí sna tagairtí i bhfo-ailt (6) (a) agus (7) (a) don phraghas iomchuí a íocadh ar an díol tagairtí—
(I) don ghlanphraghas a íocadh ar an díol, nó
(II) i gcás nach mbeidh ach cuid den chaiteachas iomchuí le háireamh, chun críocha fho-alt (2) den alt sin, mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, don mhéid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais sin,
(x) ionann is dá mba é a bhí sna tagairtí i bhfo-alt (7) (a) do theach a úsáid tagairtí don teach a úsáid tar éis don chaiteachas iomchuí a bheith tabhaithe,
(xi) ionann is dá ndéanfaí, i bhfo-alt (9) (a), “alt 5” a chur in ionad “alt 4”, agus
(xii) ionann is dá ndéanfaí, i bhfo-alt (11), “nó faoi alt 21 den Act Airgeadais, 1985” a chur isteach i ndiaidh “alt 24”,
agus
(b) i bhfo-ailt (2), (3) agus (4) den alt sin 29, ionann is dá mba thagairtí do chaiteachas iomchuí tagairtí do chaiteachas lena mbaineann an t-alt sin.
(3) Ní bheidh feidhm leis an alt seo maidir le haon athfheistiú mura suífear go bhfuil cead pleanála, a mhéid is gá sin, i leith na hoibre a rinneadh i gcúrsa an athfheistithe tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1983, nó nach raibh gá le cead pleanála den sórt sin.
(4) Ní áireofar in aon chaiteachas a mbeidh teideal ag duine, de bhua an ailt seo, chun faoisimh faoin bpríomh-alt ina leith aon chaiteachas a mbeidh teideal ag aon duine chun asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil de na hAchtanna Cánach cé is moite den phríomh-alt.
(5) Chun críocha an ailt seo, ní mheasfar caiteachas a bheith tabhaithe ag duine sa mhéid go mbeidh sé íoctha, nó le híoc, go díreach nó go neamhdhíreach ag an Stát, ag aon bhord a bunaíodh le reacht nó ag aon údarás poiblí nó áitiúil.
Leathnú ar fheidhm faoisimh i leith foirgnimh áirithe a athchóiriú.
22.—(1) Beidh feidhm, fara aon mhodhnuithe is gá, le halt 24 den Acht Airgeadais, 1981, agus alt 30 den Acht Airgeadais, 1983, maidir le caiteachas a thabhófar sa tréimhse dar tosach an 1ú lá d'Aibreán, 1985 agus dar críoch an 31ú lá de Mhárta, 1987, chun teach a dhéanamh d'fhoirgneamh nach raibh á úsáid roimhe sin mar theaghais, amhail mar atá feidhm leo maidir le caiteachas arna thabhú chun dhá theach nó níos mó a dhéanamh d'fhoirgneamh nach raibh á úsáid mar theaghais, nó a bhí á úsáid mar theaghais aonair, roimh an athchóiriú.
(2) Chun críocha alt 24 den Acht Airgeadais, 1981, agus alt 30 den Acht Airgeadais, 1983, nó, de réir mar a bheidh, chun críocha na n-alt sin arna gcur chun feidhme le fo-alt (1), measfar go bhfolaíonn caiteachas arna thabhú ag athchóiriú foirgnimh caiteachas a thabhófar sa tréimhse dar tosach an 1ú lá d'Aibreán, 1985, agus dar críoch an 31ú lá de Mhárta, 1987, i gcúrsa an athchóirithe, ar cheachtar díobh seo a leanas nó orthu araon, is é sin le rá:
(a) aon oibreacha foirgnithe, athfhoirgnithe, deisiúcháin nó athnuachana a dhéanamh, agus
(b) saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú,
i ndáil leis an bhfoirgneamh nó le haon fhotheach a chomhghabhann leis nó a theachtar de ghnáth ina theannta, ach ní mheasfar go bhfolaíonn sé—
(i) aon chaiteachas a bhfuil teideal ag aon duine thairis sin chun asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil de na hAchtanna Cánach, nó
(ii) aon chaiteachas is inchurtha síos d'aon chuid (dá ngairtear “aonad neamhchónaithe” anseo ina dhiaidh seo san alt seo) den fhoirgneamh arb amhlaidh di, ar an athchóiriú a bheith críochnaithe, nach teach í.
(3) Chun críocha mhír (ii) d'fho-alt (2) i gcás inarb inchurtha síos caiteachas d'fhoirgneamh i gcoitinne (agus nach inchurtha síos go díreach é d'aon teach ná aonad neamhchónaithe ar leith san fhoirgneamh, ar an athchóiriú a bheith críochnaithe), is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iomlán an fhoirgnimh.
(4) Chun na gcríoch a bhaineann le faoiseamh faoi alt 23 den Acht Airgeadais, 1981, a chur i bhfeidhm, de bhua an ailt seo, maidir le haon chaiteachas, beidh éifeacht leis an alt sin ionann is dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “tréimhse cháilitheach”:
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 1ú lá d'Aibreán, 1985, agus dar críoch an 31ú lá de Mhárta, 1987;”.
(5) Chun críocha an ailt seo, ní mheasfar caiteachas a bheith tabhaithe ag duine sa mhéid go mbeidh sé íoctha, nó le híoc, go díreach nó go neamhdhíreach ag an Stát, ag aon bhord a bunaíodh le reacht nó ag aon údarás poiblí nó áitiúil.
Caibidil IV
Cáin Chorparáide
Am le cáin chorparáide a íoc.
23.—(1) Faoi réir fho-alt (2), leasaítear leis seo alt 6 den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch an 28ú lá d'Fheabhra, 1985, nó dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4) Déanfar cáin chorparáide a measúnaíodh in aghaidh tréimhse cuntasaíochta a íoc laistigh de shé mhí ó dheireadh na tréimhse cuntasaíochta nó, más déanaí é, laistigh de dhá mhí ó thráth na measúnachta a dhéanamh.”.
(2) Dá mba rud é, murach fo-alt (1), go mbeadh an cháin chorparáide a measúnaíodh in aghaidh tréimhse cuntasaíochta dar críoch an 28ú lá d'Fheabhra, 1985, nó dá éis, agus roimh an 28ú lá d'Fheabhra, 1987, iníoctha ina dhá thráthchuid agus go mbeadh an dara tráthchuid den sórt sin iníoctha, dá mba ar an lá díreach i ndiaidh dheireadh na tréimhse cuntasaíochta a dhéanfaí an mheasúnacht, laistigh de cibé eatramh ó dheireadh na tréimhse cuntasaíochta is faide ná—
(a) naoi mí, más roimh an 28ú lá d'Fheabhra, 1986, do dheireadh na tréimhse cuntasaíochta, nó
(b) dhá mhí dhéag, más ar an dáta sin nó dá éis do dheireadh na tréimhse cuntasaíochta,
ansin, maidir le tréimhse chuntasaíochta den sórt sin, ní bheidh éifeacht le fo-alt (1) agus beidh éifeacht le mír (b) d'alt 6 (4) den Acht Cánach Corparáide, 1976, ionann is dá ndéanfaí, i bhfomhír (ii) (arna leasú le halt 27 den Acht Airgeadais, 1982), na nithe seo a leanas a chur in ionad “de shé mhí”, eadhon—
(i) “de naoi mí”, más roimh an 28ú lá d'Fheabhra, 1986, do dheireadh na tréimhse cuntasaíochta, agus
(ii) “de dhá mhí dhéag”, más ar an dáta sin nó dá éis do dheireadh na tréimhse cuntasaíochta.
Ioncam áirithe de chuid na Gníomhaireachta Airgeadais do Thithe c.p.t. a bheith díolmhaithe.
24.—D'ainneoin aon fhorála de chuid na nAchtanna Cánach Corparáide, beidh an t-ioncam seo a leanas díolmhaithe ó cháin chorparáide—
(a) ioncam a eascraíonn chuig an nGníomhaireacht Airgeadais do Thithe c.p.t. in aon tréimhse chuntasaíochta dar críoch aon tráth i ndiaidh an 8ú lá d'Fheabhra, 1982, ó iasachtaí a thabhairt agus airleacain a dhéanamh faoi alt 5 den Acht um Ghníomhaireacht Airgeadais do Thithe, 1981, agus
(b) ioncam ar arbh inmhuirearaithe cáin chorparáide, murach an t-alt seo, faoi Chás I de Sceideal D.
Caibidil V
Luathcháin Chorparáide
Leathnú ar alt 52 (laghdú eatramhach ar luathcháin chorparáide) den Acht Airgeadais. 1983.
25.—Leasaítear leis seo alt 52 den Acht Airgeadais, 1983—
(a) i bhfo-alt (1), trí “1985” a chur in ionad “1984”, agus
(b) i bhfo-alt (2), trí—
(i) “1985” a chur in ionad “1984”, agus
(ii) “1986” a chur in ionad “1985” (a cuireadh isteach leis an Acht Airgeadais, 1984), gach áit a bhfuil sé,
agus tá an t-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
52.—(1) D'ainneoin aon ní sa Chaibidil seo, is é méid na luathchánach corparáide a dhlífidh cuideachta a íoc i leith dáiltí arna ndéanamh aici i dtréimhse chuntasaíochta dar críoch an 31ú lá de Nollaig, 1985, nó aon lá roimhe, leath mhéid na luathchánach corparáide a dhlífeadh an chuideachta a íoc, ar leith ón alt seo, i leith na ndáiltí sin. (2) Más roimh an lú lá d'Eanáir, 1986, do chuid de thréimhse chuntasaíochta cuideachta agus más i dtréimhse dar tosach an dáta sin don chuid eile di, beidh feidhm ag an gCaibidil seo ionann is dá mba dhá thréimhse chuntasaíochta ar leithligh an chuid dar críoch an 31ú lá de Nollaig, 1985, agus an chuid dar tosach an lú lá d'Eanáir, 1986. |
CUID II
Custaim agus Mál
Léiriú (Cuid II).
26.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Táirgí tobac.
27.—(1) San alt seo agus sa Dara Sceideal tá le “toitíní” “todóga”, “cavendish nó negrohead”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” na bríonna céanna atá leo san Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979).
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 31ú lá d'Eanáir, 1985, de réir na rátaí leithleacha a shonraítear sa Dara Sceideal in ionad na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1984.
Leann úll agus leann piorraí.
28.—Déanfar an dara colún den Chúigiú Sceideal a ghabhann leis an Acht Airgeadais, 1984, a leasú, amhail ar an agus ón 31ú lá d'Eanáir, 1985, trí “£0.69” agus “£3.00” a chur in ionad “£0.53” agus “£2.60”, faoi seach.
Hidreacarbóin.
29.—(1) Déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianra a fhorchuirtear le mír 11 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 31ú lá d'Eanáir, 1985, de réir £25.56 an heictilítear in ionad an ráta a shonraítear in alt 73 (2) den Acht Airgeadais, 1984.
(2) Déanfar an dleacht máil ar ola hidreacarbóin a fhorchuirtear le mír 12 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 31ú lá d'Eanáir, 1985, de réir £18.99 an heictilítear in ionad an ráta a shonraítear in alt 73 (6) den Acht Airgeadais, 1984.
(3) Maidir le hola hidreacarbóin arna húsáid an lú lá d'Fheabhra, 1985, nó dá éis, chun na críche a shonraítear in alt 35 (5) (b) den Acht Airgeadais, 1981, is é méid aon aisíoca a lamhálfar faoin alt sin méid na dleachta máil a íocadh ar an gcainníocht ola a úsáideadh amhlaidh, in ionad an méid dá dtagraítear in alt 60 (9) den Acht Airgeadais, 1983.
Lastóirí meicniúla.
30.—Leasaítear leis seo mír (a) d'alt 75 (2) den Acht Airgeadais, 1980—
(a) le héifeacht amhail ar an agus ón 31ú lá d'Eanáir, 1985, trí “£0.30” a chur in ionad “£0.20”, agus
(b) le héifeacht amhail ar an agus ón lú lá de Mhárta, 1985, trí “£0.40” a chur in ionad “£0.30” (arna chur isteach leis an alt seo).
Geallta.
31.—Déanfar (faoi réir fhorálacha alt 20 den Acht Airgid, 1931, agus gan dochar do na forálacha sin) an dleacht ar gheallta a fhorchuirtear le halt 24 den Acht Airgid, 1926, a mhuirearú, a thobhach agus a íoc ar gheallta arna ndéanamh an 4ú lá d'Fheabhra, 1985, nó dá éis, de réir deich faoin gcéad de mhéid an ghill in ionad an ráta fiche faoin gcéad a luaitear in alt 41 den Acht Airgeadais, 1975.
Dleacht máil ar fheithiclí inneallghluaiste (rátaí nua).
32.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
(2) Leasófar an tAcht, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an 1ú lá de Mhárta, 1985, nó dá éis, trí na leasuithe seo a leanas a dhéanamh i mír 4 de Chuid I den Sceideal a ghabhann leis an Acht sin—
(a) “£30” a chur in ionad “£15” (a cuireadh isteach leis an Acht Airgeadais, 1983), i bhfomhír (a),
(b) “£30” a chur in ionad “£15” (a cuireadh isteach leis an Acht Airgeadais, 1983), i bhfomhír (b) (a cuireadh isteach leis an Acht Airgeadais, 1973), agus
(c) “£30” a chur in ionad “£15” (a cuireadh isteach leis an Acht Airgeadais, 1983), i bhfomhír (c) (a cuireadh isteach leis an Acht Airgeadais, 1973).
(3) Faoi réir fho-ailt (4) agus (5), leasófar an tAcht, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an lú lá de Mhárta, 1985, nó dá éis, tríd an bhfomhír seo a leanas a chur isteach i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 80 den Acht Airgeadais, 1984) in ionad fhomhír (d) de mhír 6:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht |
£8.50 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó na 8 n-each-chumhacht ach nach mó ná 12 each-chumhacht |
£11 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 12 each-chumhacht ach nach mó ná 15 each-chumhacht |
£13 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 15 each-chumhacht ach nach mó ná 16 each-chumhacht |
£14 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 16 each-chumhacht ach nach mó ná 20 each-chumhacht |
£16 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 20 each-chumhacht |
£17 ar gach aonad, nó cuid d'aonad, each-chumhachta |
a thiomáintear le leictreachas | £58”. |
(4) Ní bheidh éifeacht le fo-alt (3) i ndáil le haon fheithicil—
(a) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile, nó
(b) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961 sin a dúradh, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile.
(5) Ní bheidh éifeacht le fo-alt (3) i ndáil le feithiclí a shonraítear in Airteagal 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968 (I.R. Uimh. 68 de 1968), arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975 (I.R. Uimh. 5 de 1975).
Dleachtanna máil ar fheithiclí inneallghluaiste (athrú ó each-chumhacht go dtí ceintiméadair chiúbacha).
33.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, agus aon tagairt do cheintiméadair chiúbacha is tagairt í do thoilleadh sorcórach innill mar a luaitear san Acht.
(2) Leasófar an tAcht, maidir le ceadúnais faoi alt 1 den Acht le haghaidh tréimhsí dar tosach an lú lá de Dheireadh Fómhair, 1985, nó dá éis—
(a) i bhfomhír (c) de mhír 6 (arna leasú leis an Acht Airgeadais, 1960, agus leis an Acht Airgeadais, 1983) de Chuid I den Sceideal a ghabhann leis an Acht, trí “1,012 ceintiméadar ciúbach” a chur in ionad “8 n-each-chumhacht”, sa dá áit a bhfuil sé, agus trí “£2 ar gach 125 ceintiméadar ciúbach nó cuid den chéanna” a chur in ionad “£2 ar gach aonad, nó cuid d'aonad, each-chumhachta”,
(b) tríd an bhfomhír seo a leanas a chur in ionad fho-mhír (cc) (a cuireadh isteach leis an Acht Airgeadais, 1961, agus a leasaíodh leis an Acht Airgeadais, 1983) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht:
“(ci) feithiclí (ar a dtugtar trucailí ladhar-ardaitheora de ghnáth) atá deartha agus déanta chun earraí a luchtú agus a dhíluchtú i gcás ina suífidh an duine a bhainfidh amach an ceadúnas, chun sástachta an údaráis cheadúnúcháin, nach n-úsáidtear an fheithicil ar bhóithre poiblí ach amháin—
(a) chun dul go dtí an láithreán, agus teacht ón láithreán, ar a n-úsáidfear í le haghaidh luchtú agus díluchtú agus, tráth a bhíonn sí ag dul agus ag teacht amhlaidh, nach n-iompraíonn ná nach dtarraingíonn sí aon ualach, seachas ualach is gá lena tiomáint, nó trealamh,
(b) mar chuid den phróis luchtaithe nó díluchtaithe, chun earraí a iompar ar feadh leathmhíle ar a mhéid go dtí an láithreán, agus ón láithreán, ar a mbeidh sí ag luchtú nó ag díluchtú—
nach mó ná 1,012 ceintiméadar ciúbach nó a thiomáintear le leictreachas ... ... ... | £16 |
is mó ná 1,012 ceintiméadar ciúbach ... |
£2 ar gach 125 ceintiméadar ciúbach nó cuid den chéanna”, |
(c) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (ccc) (a cuireadh isteach leis an Acht Airgeadais, 1983) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht:
“(cii) aon fheithicil a úsáidtear mar eileatram agus ní chun aon chríche eile—
nach mó ná 1,012 ceintiméadar ciúbach nó a thiomáintear le leictreachas ... ... ... | £26.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £29.00 |
is mó ná 1,137 ceintiméadar ciúbach ach nach mó ná 1,262 ceintiméadar ciúbach ... | £33.00 |
is mó ná 1,262 ceintiméadar ciúbach ach nach mó ná 1,387 ceintiméadar ciúbach ... | £39.00 |
is mó ná 1,387 ceintiméadar ciúbach ... | £44.00”, |
(d) trí na fomhíreanna seo a leanas a chur in ionad fhomhír (d) (a cuireadh isteach le halt 71 (5) den Acht Airgeadais, 1982) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht:
“(ciii) aon fheithicil (seachas tacsaí) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile—
is mó ná 1,012 ceintiméadar ciúbach ... | £24.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £27.00 |
is mó ná 1,137 ceintiméadar ciúbach ach nach mó ná 1,262 ceintiméadar ciúbach ... | £30.00 |
is mó ná 1,262 ceintiméadar ciúbach ach nach mó ná 1,387 ceintiméadar ciúbach ... | £33.00 |
is mó ná 1,387 ceintiméadar ciúbach ach nach mó ná 1,512 ceintiméadar ciúbach ... | £36.00 |
is mó ná 1,512 ceintiméadar ciúbach ach nach mó ná 1,637 ceintiméadar ciúbach ... | £39.00 |
is mó ná 1,637 ceintiméadar ciúbach ach nach mó ná 1,762 ceintiméadar ciúbach ... | £42.00 |
is mó ná 1,762 ceintiméadar ciúbach ach nach mó ná 1,887 ceintiméadar ciúbach ... | £45.00 |
is mó ná 1,887 ceintiméadar ciúbach ... | £50.00 |
(civ) aon fheithicil a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile—
nach mó ná 1,012 ceintiméadar ciúbach ... | £24.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £27.00 |
is mó ná 1,137 ceintiméadar ciúbach ... | £30.00”, |
(e) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (civ) (arna cur isteach leis an alt seo) i mír 6 de Chuid I den Sceideal a ghabhann leis an Acht:
“(cv) feithiclí atá déanta nó oiriúnaithe chun breis agus ocht nduine a iompar is feithiclí le heagraíocht don aos óg nó eagraíocht phobail nach n-úsáidtear ach ag an eagraíocht agus sin d'aontoisc chun daoine a iompar ar thurais a bhaineann go díreach le gníomhaíochtaí na heagraíochta—
nach mó ná 137 ceintiméadar ciúbach ... | £8.50 |
is mó ná 137 ceintiméadar ciúbach ach nach mó ná 262 ceintiméadar | |
ciúbach ... ... ... | £17.00 |
is mó ná 262 ceintiméadar ciúbach ach nach mó ná 387 ceintiméadar | |
ciúbach ... ... ... | £25.50 |
is mó ná 387 ceintiméadar ciúbach ach nach mó ná 512 ceintiméadar | |
ciúbach ... ... ... | £34.00 |
is mó ná 512 ceintiméadar ciúbach ach nach mó ná 637 ceintiméadar | |
ciúbach ... ... ... | £42.50 |
is mó ná 637 ceintiméadar ciúbach ach nach mó ná 762 ceintiméadar | |
ciúbach ... ... ... | £51.00 |
is mó ná 762 ceintiméadar ciúbach ach nach mó ná 887 ceintiméadar | |
ciúbach ... ... ... | £59.50 |
is mó ná 887 ceintiméadar ciúbach ach nach mó ná 1,012 ceintiméadar ciúbach ... | £68.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £99.00 |
is mó ná 1,137 ceintiméadar ciúbach ach nach mó ná 1,262 ceintiméadar ciúbach ... | £110.00 |
is mó ná 1,262 ceintiméadar ciúbach ach nach mó ná 1,387 ceintiméadar ciúbach ... | £121.00 |
is mó ná 1,387 ceintiméadar ciúbach ach nach mó ná 1,512 ceintiméadar ciúbach ... | £132.00 |
is mó ná 1,512 ceintiméadar ciúbach ach nach mó ná 1,637 ceintiméadar ciúbach ... | £169.00 |
is mó ná 1,637 ceintiméadar ciúbach ach nach mó ná 1,762 ceintiméadar ciúbach ... | £182.00 |
is mó ná 1,762 ceintiméadar ciúbach ach nach mó ná 1,887 ceintiméadar ciúbach ... | £195.00 |
is mó ná 1,887 ceintiméadar ciúbach ... | £224.00 |
a thiomáintear le leictreachas ... ... ... | £58.00”, |
(f) trí “(seachas feithiclí dá dtagraítear i bhfomhír (c) den mhír seo)” a chur isteach i ndiaidh “Feithiclí” i bhfomhír (b) de mhír 3 de Chuid I den Sceideal a ghabhann leis an Acht,
(g) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (b) de mhír 3 de Chuid I den Sceideal a ghabhann leis an Acht:
“(c) feithiclí is mórfheithiclí seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus nach n-úsáidtear ach chun leanaí, nó leanaí agus múinteoirí, a iompar atá á n-iompar chuig scoil nó uaithi nó chuig gníomhaíochtaí corpoideachais a bhaineann leis an scoil, nó uathu, agus ar feithiclí iad atá ceadúnaithe faoi Airteagal 60 de na Rialacháin um Thrácht ar Bhóithre (Feithiclí Seirbhíse Poiblí), 1963 (I.R. Uimh. 191 de 1963), arna leasú, nó atá ar úinéireacht nó, á n-oibriú ag gnóthas iompair reachtúil—
nach mó ná 1,012 ceintiméadar ciúbach nó a thiomáintear le leictreachas ... ... ... | £22.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £25.50 |
is mó ná 1,137 ceintiméadar ciúbach ach nach mó ná 1,262 ceintiméadar ciúbach ... | £29.00 |
is mó ná 1,262 ceintiméadar ciúbach ach nach mó ná 1,387 ceintiméadar ciúbach ... | £33.00 |
is mó ná 1,387 ceintiméadar ciúbach ach nach mó ná 1,512 ceintiméadar ciúbach ... | £37.50 |
is mó ná 1,512 ceintiméadar ciúbach ach nach mó ná 1,637 ceintiméadar ciúbach ... | £42.00 |
is mó ná 1,637 ceintiméadar ciúbach ach nach mó ná 1,762 ceintiméadar ciúbach ... | £46.50 |
is mó ná 1,762 ceintiméadar ciúbach ach nach mó ná 1,887 ceintiméadar ciúbach ... | £51.00 |
is mó ná 1,887 ceintiméadar ciúbach ... | £55.00”, |
agus
(h) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (d) (arna leasú le halt 32 den Acht seo) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 137 ceintiméadar ciúbach ... | £8.50 |
is mó ná 137 ceintiméadar ciúbach ach nach mó ná 262 ceintiméadar | |
ciúbach ... ... ... | £17.00 |
is mó ná 262 ceintiméadar ciúbach ach nach mó ná 387 ceintiméadar | |
ciúbach ... ... ... | £25.50 |
is mó ná 387 ceintiméadar ciúbach ach nach mó ná 512 ceintiméadar | |
ciúbach ... ... ... | £34.00 |
is mó ná 512 ceintiméadar ciúbach ach nach mó ná 637 ceintiméadar | |
ciúbach ... ... ... | £42.50 |
is mó ná 637 ceintiméadar ciúbach ach nach mó ná 762 ceintiméadar | |
ciúbach ... ... ... | £51.00 |
is mó ná 762 ceintiméadar ciúbach ach nach mó ná 887 ceintiméadar | |
ciúbach ... ... ... | £59.50 |
is mó ná 887 ceintiméadar ciúbach ach nach mó ná 1,012 ceintiméadar ciúbach ... | £68.00 |
is mó ná 1,012 ceintiméadar ciúbach ach nach mó ná 1,137 ceintiméadar ciúbach ... | £99.00 |
is mó ná 1,137 ceintiméadar ciúbach ach nach mó ná 1,262 ceintiméadar ciúbach ... | £110.00 |
is mó ná 1,262 ceintiméadar ciúbach ach nach mó ná 1,387 ceintiméadar ciúbach ... | £121.00 |
is mó ná 1,387 ceintiméadar ciúbach ach nach mó ná 1,512 ceintiméadar ciúbach ... | £132.00 |
is mó ná 1,512 ceintiméadar ciúbach ach nach mó ná 1,637 ceintiméadar ciúbach ... | £169.00 |
is mó ná 1,637 ceintiméadar ciúbach ach nach mó ná 1,762 ceintiméadar ciúbach ... | £182.00 |
is mó ná 1,762 ceintiméadar ciúbach ach nach mó ná 1,887 ceintiméadar ciúbach ... | £195.00 |
is mó ná 1,887 ceintiméadar ciúbach ach nach mó ná 2,012 ceintiméadar ciúbach ... | £224.00 |
is mó ná 2,012 ceintiméadar ciúbach ach nach mó ná 2,137 ceintiméadar ciúbach ... | £272.00 |
is mó ná 2,137 ceintiméadar ciúbach ach nach mó ná 2,262 ceintiméadar ciúbach ... | £288.00 |
is mó ná 2,262 ceintiméadar ciúbach ach nach mó ná 2,387 ceintiméadar ciúbach ... | £304.00 |
is mó ná 2,387 ceintiméadar ciúbach ach nach mó ná 2,512 ceintiméadar ciúbach ... | £320.00 |
ar gach 125 ceintiméadar ciúbach breise nó cuid | |
den chéanna ... ... | £17.00 |
a thiomáintear le leictreachas ... ... ... | £58.00”. |
(3) Déantar leis seo fomhíreanna (1) agus (2) de mhír 5 de Chuid II den Sceideal a ghabhann leis an Acht a aisghairm le héifeacht ón lú lá de Dheireadh Fómhair, 1985.
(4) Déantar leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968 (I.R. Uimh. 68 de 1968), an tOrdú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975 (I.R. Uimh. 5 de 1975), agus mír 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 229) (Dleachtanna Máil) (Feithiclí), 1977 (I.R. Uimh. 112 de 1977) a chúlghairm le héifeacht ón lú lá de Dheireadh Fómhair, 1985.
Laghdú ar an dleacht ar pháirteanna agus gabhálais mhótarfheithiclí.
34.—Leasaítear leis seo Ordú 1975, i gcolún (2) den Chúigiú Sceideal ag uimhir thagartha 2—
(a) trí “20 faoin gcéad” a chur in ionad “25 faoin gcéad” (a cuireadh isteach le halt 67 den Acht Airgeadais, 1982) le héifeacht amhail ar an agus ón lú lá de Mheitheamh, 1985,
(b) trí “15 faoin gcéad” a chur in ionad “20 faoin gcéad” (a cuireadh isteach leis an alt seo) le héifeacht amhail ar an agus ón lú lá de Dheireadh Fómhair, 1985, agus
(c) trí “10 faoin gcéad” a chur in ionad “15 faoin gcéad” (a cuireadh isteach leis an alt seo) le héifeacht amhail ar an agus ón lú lá d'Fheabhra, 1986.
Forálacha a bhaineann le dleacht máil ar uiscí boird.
35.—(1) Féadfaidh oifigeach Custam agus Máil, gach uile thráth réasúnach, dul isteach in aon áitreabh a gcreideann an t-oifigeach le réasún go bhfuil monarú uiscí boird is inchurtha faoi dhleacht máil á dhéanamh ann agus féadfaidh sé ansin cibé cuardach agus fiosrúchán a dhéanamh, agus cibé samplaí a thógáil, de na huiscí boird sin nó d'aon deoch nó leachtar a gcreideann an t-oifigeach le réasún gurb iad na huiscí boird sin iad, nó d'aon substaint nó cumasc a gcreideann an t-oifigeach le réasún gur lena n-úsáid i monarú na n-uiscí boird sin iad, is cuí leis an oifigeach, agus féadfaidh sé scrúdú a dhéanamh ar aon leabhair nó doiciméid eile, nó cóipeanna a dhéanamh díobh nó sleachta a thógáil astu, ar leabhair nó doiciméid iad a gheofar ansin agus a gcreideann an t-oifigeach le réasún go mbaineann siad le haon déileáil sna huiscí boird sin.
(2) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
Leasú ar an Finance (New Duties) Act, 1916.
36.—Leasaítear leis seo alt 6 den Finance (New Duties) Act, 1916—
(a) sa dara mír d'fho-alt (1). trí “liable to forfeiture” a chur in ionad “forfeited” agus trí “£1,000” a chur in ionad “two hundred pounds” (a cuireadh isteach le halt 43 den Acht Airgeadais, 1969), agus
(b) sa dara mír d'fho-alt (2), trí “an Excise penalty of £500” a chur in ionad “a fine not exceeding twenty pounds”,
agus tá na míreanna sin de na fo-ailt sin (1) agus (2), arna leasú amhlaidh. leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
If any person acts in contravention of or fails to comply with any such regulation, the article in respect of which the offence is committed shall be liable to forfeiture. and the person committing the offence shall be liable in respect of each offence to an Excise penalty of £1,000. If any person prevents or obstructs the entry of any officer so appointed he shall be liable on summary conviction to an Excise penalty of £500. |
Leasú ar alt 26 (comhacht chun dul isteach agus cuardach do scríbhinní) den Acht Airgid. 1926.
37.—Leasaítear leis seo fo-alt (1) d'alt 26 den Acht Airgid, 1926. trí “a thabhairt ar aird, cibé acu atá siad i seilbh an duine sin nó nach bhfuil. ar scríbhinní iad a bhaineann, nó a gcreideann an t-oifigeach sin go mbaineann siad, leis an ngnó sin” a chur in ionad “i dtaobh an ghnótha san do thaisbeáint” agus tá an fo-alt sin (1). arna leasú amhlaidh. leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Féadfidh aon oifigeach custum agus máil aon uair dul isteach in aon áitreabh go ndintar no go gcreideann an t-oifigeach san go ndintar gnó glactha geall ann agus féadfa sé cuardach ann d'aon leabhair. cuntaisí. leitreacha. agus scríbhinní eile a gheobhfar ann agus a bhaineann no a chreideann an t-oifigeach san a bhaineann leis an ngnó glactha geall san agus iad d'iniúcha, agus cóipeanna do dhéanamh díobh no sleachta do thógaint asta agus féadfa sé fós a éileamh ar éinne a gheobhfar san áitreabh san gach scríbhinn san áitreabh san a thabhairt ar aird. cibé acu atá siad i seilbh an duine sin nó nach bhfuil. ar scríbhinní iad a bhaineann. nó a gcreideann an t-oifigeach sin go mbaineann siad, leis an ngnó sin. |
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais. 1975.
38.—Leasaítear leis seo alt 43 den Acht Airgeadais. 1975, trí “£1,000” a chur in ionad “£300” sa dá áit a bhfuil sé i bhfo-alt (5) agus tá an fo-alt sin (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(5) (a) Aon duine a sháróidh fo-alt (3) maidir le haon áitreabh, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh ar fáil chun imeartha san áitreabh agus dlífear. ar é a chiontú go hachomair. pionós máil £1,000 a chur air i leith gach ciona. agus dlífear an meaisín ar ina leith a rinneadh an cion a fhorghéilleadh. (b) Aon sealbhóir ar cheadúnas meaisín cearrbhachais a chuirfidh faoi deara nó a cheadóidh meaisín cearrbhachais amháin nó níos mó de bhreis ar an líon a bheidh sonraithe sa cheadúnas a chur ar fáil chun imeartha san áitreabh lena mbaineann an ceadúnas, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh faoi deara nó a ceadaíodh a chur ar fáil chun imeartha amhlaidh agus dlífear. ar é a chiontú go hachomair, pionós máil £1,000 a chur air i leith gach ciona agus dlífear an líon sin de mheaisíní a bheidh comhionann leis an difear idir an líon a bheidh sonraithe amhlaidh agus an líon a cuireadh ar fáil amhlaidh a fhorghéilleadh. |
Imeachtaí i gcásanna máil sa Chúirt Dúiche.
39.—(1) D'ainneoin fhorálacha aon achtacháin eile, aon imeachtaí a thionscnófar sa Chúirt Dúiche chun aon fhíneáil nó pionós a ghnóthú a gearradh faoi na reachtanna, nó de bhua na reachtanna, a bhaineann leis na dleachtanna máil nó le bainistí na ndleachtanna sin nó faoi aon ionstraim a bhaineann leis na dleachtanna máil nó le bainistí na ndleachtanna sin agus a rinneadh faoi reacht, féadfar iad a thionscnamh amhlaidh—
(a) i gcás ina mbaineann an fhíneáil nó an pionós sin le cion i ndáil le haon cheann de na dleachtanna a fhorchuirtear le míreanna 4 agus 5 den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin). 1979 (I.R. Uimh. 57 de 1979), laistigh de thrí bliana ón dáta ar a ndearnadh an cion, nó
(b) in aon chás eile, laistigh de bhliain amháin ón dáta ar a ndearnadh an cion ar ina leith a gearradh an fhíneáil nó an pionós sin.
(2) Féadfar imeachtaí a thionscnamh sa Chúirt Dúiche chun aon earraí a dhaoradh ar earraí iad a urghabhadh mar earraí a dhlitear a fhorghéilleadh faoi na reachtanna, nó de bhua na reachtanna, a bhaineann leis na dleachtanna máil nó le bainistí na ndleachtanna sin.
(3) Aisghairtear leis seo alt 3 den Excise Act, 1848.
(4) Aisghairtear leis seo alt 75 (4) den Acht Airgeadais, 1984.
Orduithe a dhaingniú.
40.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo.
AN TÁBLA | |
I.R. Uimh. 252 de 1984 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 270) (Biotáille), 1984 |
I.R. Uimh. 352 de 1984 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 271) (Beoir), 1984 |
I.R. Uimh. 353 de 1984 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 272) (Dleachtanna Máil ar Mhótarfheithiclí), 1984 |
I.R. Uimh. 354 de 1984 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 273) (Dleacht Máil ar Ghluaisrothair), 1984 |
I.R. Uimh. 41 de 1985 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 274) (Teilifíseáin), 1985 |
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
41.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972;
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Acht 1978” an tAcht Cánach Breisluacha (Leasú), 1978;
ciallaíonn “Acht 1983” an tAcht Airgeadais, 1983;
ciallaíonn “Acht 1984” an tAcht Airgeadais, 1984.
Leasú ar alt 5 (seirbhísí a dhéanamh) den Phríomh-Acht.
42.—Déantar leis seo alt 5 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht a leasú trí mhír (d) a scriosadh as fo-alt (6).
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
43.—Leasaítear leis seo alt 11 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1) (a cuireadh isteach le hAcht 1978):
“(1) Muirearófar cáin de réir cibé ceann de na rátaí seo a leanas is iomchuí in aon chás áirithe—
(a) 23 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí nó seirbhísí inchánach, seachas earraí nó seirbhísí ar ar inmhuirearaithe cáin de réir aon cheann de na rátaí a shonraítear i míreanna (b), (c) agus (d),
(b) nialas faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar aon earraí sna himthosca a shonraítear i mír (i) den Dara Sceideal nó le soláthar earraí de chineál a shonraítear i míreanna (v), (vii), (viii), (x), (xii) go (xva) agus (xvii) go (xx) den Sceideal sin nó le soláthar seirbhísí de chineál a shonraítear sa Sceideal sin.
(c) 10 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí nó seirbhísí de chineál a shonraítear sa Séú Sceideal, agus
(d) 2.2 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar beostoic.”,
(b) trí fho-alt (2) (a cuireadh isteach le hAcht 1978) a scriosadh.
(c) i bhfo-alt (3) (a cuireadh isteach le hAcht 1978), trí “(ar leith ó fho-alt (2))” a scriosadh as mír (b) (ii),
(d) i bhfo-alt (7) (a cuireadh isteach le hAcht 1976)—
(i) trí “earraí inchánach a sheachadadh i ndáil leis an rince” a chur in ionad “aon earraí a sheachadadh i ndáil leis an rince, is earraí lena mbainfeadh, mura mbeadh an fo-alt seo, fo-alt (1) (a), fo-alt (1) (aa). fo-alt (1) (aaa) nó fo-alt (1) (b)” i mír (e) (i), agus
(ii) trí “seirbhísí inchánach a dhéanamh i ndáil leis an rince” a chur in ionad “aon seirbhísí a dhéanamh i ndáil leis an rince, is seirbhísí lena mbainfeadh, mura mbeadh an fo-alt seo, fo-alt (1) (a) nó fo-alt (1) (b)” i mír (e) (ii),
agus
(e) i bhfo-alt (8), trí “an Dara nó an Séú Sceideal” a chur in ionad “an Dara, an Tríú, an Séú nó an Seachtú Sceideal i mír (a) (a cuireadh isteach leis an Acht Airgeadais, 1973).
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta) den Phríomh-Acht.
44.—Leasaítear leis seo alt 12A (a cuireadh isteach le hAcht 1978) den Phríomh-Acht trí “2.2 faoin gcéad” a chur in ionad “2 faoin gcéad” (a cuireadh isteach le hAcht 1983) i bhfo-alt (1).
Leasú ar alt 13 (loghadh cánach ar earraí a onnmhairítear. etc.) den Phríomh-Acht.
45.—Leasaítear leis seo alt 13 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht trí “nó atá le fruiliú lena n-úsáid sa Stát” a scriosadh as fo-alt (3) (c).
Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht.
46.—Leasaítear leis seo alt 15 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Ní bhainfidh alt 14 le cáin dá bhforáiltear le halt 2 (1) (b) agus déanfar, faoi réir fho-alt (2), an cháin sin a mhuirearú—
(a) ar earraí de chineál a shonraítear sa Séú Sceideal de réir an ráta a shonraítear in alt 11 (1) (c) de luach na n-earraí,
(b) ar bheostoc de réir an ráta a shonraítear in alt 11 (1) (d) de luach na n-earraí, agus
(c) ar gach uile earra eile de réir an ráta a shonraítear in alt 11 (1) (a) de luach na n-earraí.”, agus
(b) trí fho-alt (4) a scriosadh.
Leasú ar alt 23 (an cháin a bheidh dlite a chinneadh) den Phríomh-Acht.
47.—Leasaítear leis seo alt 23 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht—
(a) i bhfo-alt (1)—
(i) trí “ag an gcigire cánach, nó ag cibé oifigeach eile a údaróidh na Coimisinéirí Ioncaim chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú (dá ngairtear ‘oifigeach eile’ anseo ina dhiaidh seo san alt seo)” a chur in ionad “ag na Coimisinéirí Ioncaim”,
(ii) trí “do na Coimisinéirí Ioncaim” a chur in ionad “dóibh”,
(iii) trí “féadfaidh an cigire nó oifigeach eile” a chur in ionad “féadfaidh siad” sa chéad áit a bhfuil sé, agus
(iv) trí “is dóigh leis” a chur in ionad “is dóigh leo”, agus trí “féadfaidh sé” a chur in ionad “féadfaidh siad” sa dara háit a bhfuil sé, agus
(b) i bhfo-alt (2) (a), trí “don chigire nó oifigeach eile” a chur in ionad “do na Coimisinéirí Ioncaim”.
Leasú ar alt 32 (rialacháin) den Phríomh-Acht.
48.—Leasaítear leis seo alt 32 den Phríomh-Acht—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (1) i ndiaidh mhír (w):
“(ww) meánmhéid choise a chinneadh chun críocha mhír (xix) den Dara Sceideal;”,
agus
(b) trí “na nithe a shonraítear i bhfo-alt (1) (w) nó (1) (ww)” a chur in ionad “an ní a shonraítear i bhfo-alt (1) (w)” i bhfo-alt (2A).
Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.
49.—Leasaítear leis seo an Chéad Sceideal (a cuireadh isteach le hAcht 1978) a ghabhann leis an bPríomh-Acht tríd an mír seo a leanas a chur isteach i ndiaidh mhír (vii):
“(viii) taibhithe beo amharclainne nó ceoil, lena n-áirítear sorcais, a sheoladh agus daoine a ligean isteach chucu, ach gan na nithe seo a leanas a áireamh—
(a) damhsaí lena mbaineann alt 11 (7), nó
(b) taibhithe a bhfuil saoráidí ar fáil i ndáil leo le go gcaithfidh daoine atá ag freastal ar an taibhiú bia nó deoch le linn an taibhithe go léir nó le linn coda de;”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
50.—Leasaítear leis seo an Dara Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (xii):
“(xii) bia agus deoch de chineál a chaitheann daoine, seachas—
(a) deochanna ar ar inmhuirearaithe aon dleacht máil a mhuirearaítear go sonrach ar bhiotáille, beoir, fíon, leann úll, leann piorraí nó fíon Éireannach agus ar ullmhóidí díobh,
(b) deochanna monaraithe eile, lena n-áirítear sú torthaí agus uiscí buidéalaithe, agus síoróipí, tiubhacháin, úscraí, púdair, criostail nó táirgí eile chun deochanna a ullmhú, ach gan iad seo a leanas a áireamh—
(I) tae agus ullmhóidí tae,
(II) cócó, caife agus siocaire agus caife tacair rósta eile, agus ullmhóidí agus eastóscáin díobh, nó
(III) ullmhóidí agus eastóscáin feola, gabhála, uibheacha nó bainne.
(c) uachtar oighir, súracáin oighir, oighir uisce agus táirgí reoite dá samhail, agus meascáin agus púdair ullmhaithe chun na táirgí sin a dhéanamh,
(d) (I) seacláidí, milseáin agus milseogra dá samhail (lena n-áirítear torthaí díscithe, snasta nó criostalaithe), brioscaí, brioscaí crua agus abhlanna de gach cineál, agus gach uile tháirge milseogra agus báicéireachta eile seachas arán,
(II) san fhomhír seo ciallaíonn “arán” bia don duine, a mhonaraítear trí thaos a bhácáil atá comhdhéanta ar fad de mheascán plúir ghráin agus d'aon cheann nó níos mó de na táthchodanna a luaitear sna fochlásail seo a leanas i gcainníochtaí nach dtéann thar an teorainn, más ann, a shonraítear do gach táthchuid—
(1) gabháil nó gníomhaire eile deascaidh nó aeraithe, salann, eastóscán braiche, bainne, uisce, glútan,
(2) saill, siúcra agus feabhsaí aráin, faoi réir na teorann nach mó meáchan aon táthchuid a shonraítear san fhochlásal seo ná 2 faoin gcéad de mheáchan an phlúir sa taos,
(3) torthaí tirime, faoi réir na teorann nach mó a meáchan ná 10 faoin gcéad de mheáchan an phlúir sa taos.
seachas bia atá pacáistithe lena dhíol mar aonad (nach aonad a bhfuil curtha in iúl air nach bhfuil ann ach bia le haghaidh naíonán) ina bhfuil dhá cheann nó níos mó de shlisníní, de theascáin, de chandaí nó de phíosaí dá samhail agus screamhóg thar mhórchuid den taobh amuigh díobh, is é sin, screamhóg a tháinig orthu le linn bácála nó ruachana, agus
(e) aon ábhar díobh seo a leanas nuair a sholáthraítear iad mar bhia don duine gan a thuilleadh ullmhúcháin, is é sin le rá, brioscaí prátaí, scealloga prátaí, sliseoga prátaí, séideoga prátaí agus táirgí dá samhail, as prátaí nó as plúr prátaí nó as stairse prátaí, grán rósta, agus cnónna saillte nó rósta i mblaoscanna nó gan blaoscanna;”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhíreanna (xviiia) (a cuireadh isteach le hAcht 1984) agus (xix) (a cuireadh isteach le hAcht 1976):
“(xix) earraí coisbhirt phearsanta do leanaí, nach mó a méideanna ná an mhéid is iomchuí do leanaí a bhfuil meánmhéid choise leanaí 10 mbliana d'aois acu (ach measfar chun críocha na míre seo gur leanbh 10 mbliana d'aois leanbh a bhfuil 10 mbliana nó 10 mbliana agus codán de bhliain slánaithe aige) ach gan coisbheart nach bhfuil tuairiscthe, lipéadaithe, marcáilte nó margaithe ar bhonn aoise nó méide a áireamh;”.
Leasuithe ilghnéitheacha (an Tríú, an Séú agus an Seachtú Sceideal) ar an bPríomh-Acht.
51.—Leasaítear leis seo an Príomh-Acht—
(a) tríd an Tríú Sceideal (a cuireadh isteach le hAcht 1976) a scriosadh.
(b) tríd an Seachtú Sceideal (a cuireadh isteach le hAcht 1984) a scriosadh, agus
(c) tríd an Sceideal seo a leanas a chur in ionad an Séú Sceideal (a cuireadh isteach le hAcht 1983):
“AN SÉÚ SCEIDEAL
Earraí agus Seirbhísí is Inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (c)
(i) (a) Gual, móin agus substaintí soladacha eile ar mar bhreosla amháin a chuirtear ar díol iad,
(b) gás de chineál a úsáidtear le haghaidh téacháin nó soilsiúcháin i dtithe nó i dtionscail i bhfoirm gásach nó i bhfoirm leachtach, ach gan gás a áireamh de chineál a úsáidtear de ghnáth le miotail a tháthú agus a ghearradh ná gás a dhíoltar mar bhreosla lastóra,
(c) ola hidreacarbóin de chineál a úsáidtear le haghaidh téacháin i dtithe nó i dtionscail seachas ola gáis (de réir bhrí na Rialachán Ola Hidreacarbóin (Ola faoi Lacáiste), 1961 (I.R. Uimh. 122 de 1961)), nach ola gáis atá marcáilte go cuí de réir Rialachán 6 (2) de na Rialacháin sin;
(ii) earraí do-chorraithe;
(iii) seirbhísí arb éard iad earraí do-chorraithe a fhorbairt, agus earraí do-chorraithe a chothabháil agus a dheisiú lena n-áirítear daingneáin a fheistiú, i gcás nach mó luach na n-earraí so-chorraithe (más ann dóibh) a sholáthrófar de bhun chomhaontú i ndáil leis na seirbhísí sin ná dhá thrian den mhéid iomlán ar ar inmhuirearaithe cáin maidir leis an gcomhaontú;
(iv) coincréit atá réidh le doirteadh;
(v) bloic choincréite de chineál atá i gcomhréir leis an sonraíocht sa Dearbhú um Shonraíocht Chaighdeánach (Bloic Thógála Choincréite), 1974 (Caighdeán Éireannach 20: 1974);
(vi) earraí éadaí pearsanta agus ciarsúir theicstíleacha, seachas—
(a) earraí éadaí atá déanta go hiomlán nó go páirteach as seithí fionnaidh, ach amháin baill éadaí nach bhfuil orthu ach ciumhsóga de sheithí fionnaidh mura rud é gur mó na ciumhsóga sin ná an cúigiú cuid d'achar an ábhair sheachtraigh, agus
(b) earraí éadaí pearsanta de chineál a shonraítear i míreanna (xvii) agus (xviii) den Dara Sceideal;
(vii) (a) faibricí, abhras, snáth agus leathar de chineál a úsáidtear de ghnáth i monarú éadaí, lena n-áirítear leaisticí, téip agus ábhair stuála san fhoirm a sholáthraítear le haghaidh monarú éadaí, agus
(b) abhras de chineál a úsáidtear de ghnáth i monarú faibricí éadaí;
(viii) earraí coisbhirt phearsanta, ach amháin earraí coisbhirt phearsanta de chineál a shonraítear i mír (xix) den Dara Sceideal;
(ix) leathar boinn agus uachtair de chineál a úsáidtear de ghnáth chun coisbheart a mhonarú agus a dheisiú, agus freisin boinn, sála agus boinn istigh d'ábhar ar bith;
(x) (a) na nuachtáin laethúla náisiúnta a fhoilsítear sa Stát,
(b) nuachtáin eile, a fhoilsítear de ghnáth uair sa tseachtain ar a laghad, agus a bhfuil a leagan amach agus raon agus cineál an ábhair iontu ar aon dul le haon nuachtán dá dtagraítear i bhfomhír (a);
(xi) ligean den chineál dá dtagraítear i mír (iv) (b) den Chéad Sceideal;
(xii) ní ar bith acu seo a leanas a fhruiliú (dá ngairtear ‘an fruiliú reatha’ sa mhír seo) chuig duine—
(a) feithicil atá deartha agus déanta, nó oiriúnaithe, chun daoine a iompar de bhóthar,
(b) long, bád nó soitheach eile atá deartha agus déanta chun paisinéirí a iompar agus nach mó ná 15 thonna a mórthonnáiste,
(c) bád spóirt nó áineasa d'aon chineál lena n-áirítear luamh, bád cábáin, báidín calaidh, curach, coite nó bád rásaíochta, nó
(d) carbhán, teaghais so-ghluaiste, puball nó leanphuball,
faoi chomhaontú, seachas comhaontú den chineál dá dtagraítear in alt 3 (1) (b), ar feadh aon téarma nó aon choda de théarma nach faide ná 5 sheachtain ar é a chur le téarma aon fhruilithe den sórt sin (cibé acu ar na hearraí céanna é nó ar earraí éigin eile den chineál céanna) chuig an duine céanna i rith na tréimhse 12 mhí dar críoch dáta thosach feidhme an fhruilithe reatha;
(xiii) seirbhísí arb éard iad deisiú nó cothabháil a dhéanamh—
(a) ar fheithiclí talún inneallghluaiste lena n-áirítear innealra soghluaiste uathghluaisteach (seachas feithiclí agus innealra atá deartha, déanta nó ceaptha lena n-úsáid ar ráillí),
(b) innealra, gléasra nó trealamh de chineál a úsáideann feirmeoirí sa Stát de ghnáth chun críocha a slí bheatha agus nach n-úsáidtear de ghnáth chun críche ar bith eile, nó
(c) leantóirí (gan carbháin, teaghaisí so-ghluaiste agus leanphubaill a áireamh),
lena n-áirítear earraí a chur ar fáil agus a fheistiú i gcúrsa na seirbhísí sin a sholáthar ar earraí iad de chineál a bhíonn ar áireamh mar chodanna de na feithiclí, den innealra, den ghléasra, den trealamh nó de na leantóirí sin de ghnáth nuair a sholáthraítear as an nua iad, ach gan iad seo a leanas a áireamh—
(I) na nithe seo a leanas a chur ar fáil i gcúrsa seirbhíse deisithe nó cothabhála—
(A) gabhálais nó aidhlicí,
(B) boinn, cásanna boinn, tráchtanna boinn idirmhalartacha, lamhnáin agus flapaí boinn, do rothaí de gach cineál, nó
(C) batairí, agus
(II) deisiú nó cothabháil a dhéanamh, cibé acu ar leithligh nó i gcúrsa earraí eile a dheisiú nó a chothabháil, ar airceadail arb éard iad gabhálais nó aidhlicí nó earraí a shonraítear i gclásal (I) (B) den mhír seo, seachas earraí dá dtagraítear i gclásail (b) agus (c) agus fochlásal (I) (C) den mhír seo, agus
(III) ní, glanadh agus snasú;
(xiv) seirbhísí talmhaíochta arb éard iad—
(a) obair mhachaire, buaint, baint, bualadh, cornadh, fómharaíocht, curaíocht agus plandáil,
(b) táirgí talmhaíochta a dhíghalrú agus a shadhlasú,
(c) fiaile agus loitmhíola a dhíothú agus barraí agus talamh a dhustáil agus a spréáil,
(d) teascadh, crainn a leagan agus seirbhísí foraoiseachta dá samhail, agus
(e) siltean agus míntíriú talún;
(xv) seirbhísí ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, a bhaineann go díreach le soláthar earraí do-chorraithe a úsáidtear chun críocha gníomhaíochta de chuid Iarscríbhinn A;
(xvi) seirbhísí cuntasaíochta feirme nó bainistí feirme.”.
Leasú ar an gCeathrú Sceideal a ghabhann leis an bPríomh-Acht.
52.—Leasaítear leis seo an Ceathrú Sceideal (a cuireadh isteach le hAcht 1978) a ghabhann leis an bPríomh-Acht tríd an mír seo a leanas a chur isteach i ndiaidh mhír (i):
“(ia) fruiliú earraí so-chorraithe seachas modhanna iompair;”
Aisghairm.
53.—Aisghairtear leis seo alt 89 (2) d'Acht 1983 agus alt 96 d'Acht 1984.
Méadú ar ráta cánach a chur siar (teaghaisí príobháideacha).
54.—(1) Chun críocha an ailt seo—
ciallaíonn “teaghais” teach, nó leithleann, árasán, díonteach nó aonad cóiríochta dá samhail;
ciallaíonn “soláthar cáilitheach” seirbhís arb éard í forbairt earraí dochorraithe, arb é atá inti foirgniú teaghaise atá deartha lena húsáid go príobháideach, agus lena háitiú, ag duine, a sholáthar an 30ú lá d'Aibreán, 1985, nó roimhe, don duine sin, ar pearsa aonair ag gníomhú thar a cheann féin é, agus folaíonn sé soláthar earraí dochorraithe don duine sin ar an dáta sin nó roimhe i ndáil le soláthar na seirbhíse sin.
(2) San alt seo ní fholaíonn tagairt d'fhoirgniú teaghaise tagairt d'aon fhoirgneamh láithreach nó foirgnimh láithreacha a athchóiriú, a athfhoirgniú, a athrú nó a mhéadú.
(3) Maidir leis an tréimhse inchánach dar thosach an 1ú lá de Mhárta, 1985, d'ainneoin fhorálacha alt 11 den Phríomh-Acht (arna leasú leis an Acht seo) beidh, agus measfar go raibh, cáin bhreisluacha inmhuirearaithe, i ndáil le soláthar cáilitheach, de réir ráta 5 faoin gcéad.
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
55.—(1) San alt seo—
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar a dó dhéag agus £10,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an 1ú lá d'Eanáir, 1984, ar cheadúnas a deonaíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “suim iomchuí”, i ndáil le tuairisceán, suim a thaispeántar sa tuairisceán seachas suim a thaispeántar i leith airgead reatha coigríche;
ciallaíonn “tuairisceáin”, i ndáil le banc, na tuairisceáin, dar teideal “TUAIRISCEÁN MÍOSÚIL Ó NA BAINC CHEADÚNAITHE UILE: BRAINSÍ CÓNAITHEACHA” a chuireann an banc ar fáil do Bhanc Ceannais na hÉireann maidir le sócmhainní agus dliteanais an bhainc amhail ar an 18ú lá d'Eanáir, 1984, an 15ú lá d'Fheabhra, 1984, an 31ú lá de Mhárta, 1984, an 18ú lá d'Aibreán, 1984, an 16ú lá de Bhealtaine, 1984, an 30ú lá de Mheitheamh, 1984, an 18ú lá d'Iúil, 1984, an 15ú lá de Lúnasa, 1984, an 30ú lá de Mheán Fómhair, 1984, an 17ú lá de Dheireadh Fómhair, 1984, an 21ú lá de Shamhain, 1984 agus an 31ú lá de Nollaig, 1984;
ciallaíonn “méid sonraithe”, i ndáil le banc, an méid a gheofar trí chomhiomlán na suimeanna iomchuí a thaispeántar maidir le Mír 302.2 i bhforlíonadh 1 de thuairisceáin an bhainc a asbhaint as comhiomlán na suimeanna iomchuí a thaispeántar sna tuairisceáin maidir le taiscí Rialtais agus taiscí Neamh-Rialtais agus a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin.
(2) Déanfaidh banc, tráth nach déanaí ná an 11ú lá de Mheán Fómhair, 1985, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an bhainc sin, an méid sonraithe le haghaidh an bhainc sin agus na suimeanna dá dtagraítear sa mhíniú ar “méid sonraithe” i bhfo-alt (1) ar faoina dtreoir a ríomhadh an méid sonraithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2), muirearófar dleacht stampa ar cóimhéid lena gcomhshuim seo a leanas:
(a) 0.25 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £100,000,000, agus
(b) 0.35 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £100,000,000:
Ar choinníoll, in aon chás nach mó ná £100,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.25 faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an banc an dleacht a mhuirearófar le fo-alt (3) ar ráiteas a sheachadfaidh banc de bhun fho-alt (2) a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh banc cibé sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an mbanc a sheachadadh.
(6) I gcás ina mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin no ina mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc, tráth a sheachadta, dlífidh an banc, amhail ó dháta an Achta seo a rith go dtí an lá a n-íocfar an dleacht, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi mar phionós, i dteannta na dleachta, agus, ina theannta sin dlífidh sé mar phionós breise ón 11ú lá de Mheán Fómhair, 1985, suim a íoc is ionann agus 1 faoin gcéad den dleacht in aghaidh gach lae a fhanfaidh an dleacht gan íoc agus beidh gach pionós inghnóthaithe sa tslí chéanna amhail is dá mba chuid den dleacht an pionós.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) a fheidhmiú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain faoin ráiteas sin a bheith gan seachadadh.
(8) Ní dhéanfar an dleacht stampa a mhuirearaítear leis an alt seo a lamháil mar asbhaint chun aon cháin nó dleacht atá faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim agus is iníoctha ag an mbanc a ríomh.
Alt 86 (dleachtanna stampa ar gheallta cúrsa) den Acht Airgeadais, 1980, do scor.
56.—(1) Cúlghairtear leis seo, le héifeacht ó dháta an Achta seo a rith, an tOrdú d'Fhorchur Dleachtanna (Uimh. 275) (Dleachtanna Stampa ar Gheallta Cúrsa), 1985 (I.R. Uimh. 60 de 1985).
(2) Scoirfidh alt 86 den Acht Airgeadais, 1980, d'éifeacht a bheith leis i ndáil leis an ráithe dar críoch an 30ú lá de Mheitheamh, 1985, agus gach ráithe dá éis.
(3) San alt seo tá le “ráithe” an bhrí chéanna atá leis in alt 86 den Acht Airgeadais, 1980.
Leasú ar alt 93 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1982.
57.—Leasaítear leis seo fo-alt (5) d'alt 93 den Acht Airgeadais, 1982 (arna leasú leis an Acht Airgeadais, 1984) trí “ceithre bliana” a chur in ionad “trí bliana”, agus tá an fo-alt sin (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(5) Beidh éifeacht leis an alt seo maidir le haon ionstraim a fhorghníomhófar tar éis dháta an Achta seo a rith agus sula mbeidh ceithre bliana caite ón dáta sin. |
CUID V
Cáin Fháltas Caipitiúil
Léiriú (Cuid V).
58.—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976.
Díolúine do chéilí.
59.—(1) D'ainneoin fhorálacha an Phríomh-Achta, beidh oidhreacht arna glacadh ag comharba, is céile don diúscróir ar dháta na hoidhreachta, díolmhaithe ó cháin agus ní chuirfear i gcuntas í le linn cáin a bheith á ríomh.
(2) Beidh éifeacht leis an alt seo i ndáil le hoidhreacht a ghlacfar an 30ú lá d'Eanáir, 1985, nó dá éis.
Faoiseamh i leith polasaithe árachais áirithe.
60.—(1) San alt seo—
ciallaíonn “polasaí árachais cáilitheach” polasaí árachais—
(a) atá i bhfoirm atá ceadaithe ag na Coimisinéirí chun críocha an ailt seo;
(b) a n-íocann an t-árachaí préimheanna bliantúla ina leith i rith a shaoil; agus
(c) a chuirtear i gcrích go sainráite faoin alt seo chun cáin iomchuí a íoc;
ciallaíonn “cáin iomchuí” cáin oidhreachta is iníoctha maidir le hoidhreacht (ach gan leas i bpolasaí árachais cáilitheach a áireamh le linn an cháin sin a bheith á ríomh) is oidhreacht arna glacadh faoi dhiúscairt a dhéanfaidh an t-árachaí, i gcás ina nglacfar an oidhreacht ar dháta báis an árachaí nó dá éis agus tráth nach déanaí ná bliain amháin i ndiaidh an bháis sin.
(2) (a) Aon leas i bpolasaí árachais cáilitheach atá ar áireamh in oidhreacht a ghlacfar faoi dhiúscairt a dhéanfaidh an t-árachaí beidh sé, sa mhéid go gcuirtear chun feidhme na fáltais uaidh le linn cáin iomchuí a bheith á híoc, díolmhaithe ó cháin i ndáil leis an oidhreacht sin agus ní chuirfear i gcuntas é le linn cáin a bheith á ríomh.
(b) Aon leas i bpolasaí árachais cáilitheach atá ar áireamh in oidhreacht a ghlacfar faoi dhiúscairt a dhéanfaidh an t-árachaí measfar, sa mhéid nach gcuirtear chun feidhme na fáltais uaidh le linn cáin iomchuí a bheith á híoc, agus d'ainneoin fhorálacha an Phríomh-Achta, go nglactar é ar lá díreach i ndiaidh—
(i) dáta báis an árachaí; nó
(ii) an dáta is déanaí (más ann) ar a nglactar oidhreacht arb iníoctha an cháin iomchuí sin maidir léi,
cibé acu is déanaí.
(3) Leasaítear leis seo alt 143 den Acht Cánach Ioncaim, 1967, trí na míreanna seo a leanas a chur in ionad mhír (b) i bhfo-alt (5)—
“(b) asbhaint a thabhairt i leith préimheanna nó íocaíochtaí is iníoctha i gcaitheamh tréimhse an iarchurtha i leith polasaí árachais iarchurtha; nó
(c) asbhaint a thabhairt maidir leis an mbliain 1985-86 agus blianta measúnachta dá éis i leith préimheanna is iníoctha i leith polasaí árachais cháilithigh de réir bhrí alt 60 den Acht Airgeadais, 1985:”.
Faoiseamh ó chomhiomlánú dúbailte.
61.—(1) Ní dhéanfar maoin a bhfuil cáin inmhuirearaithe ina leith níos mó ná uair amháin maidir leis an teagmhas céanna a áireamh níos mó ná uair amháin i ndáil leis an teagmhas sin in aon chomhiomlán dá dtagraítear sa Dara Sceideal a ghabhann leis an bPríomh-Acht.
(2) Ní bheidh éifeacht le mír 7 de Chuid I den Dara Sceideal sin le linn an cháin a bheith á fionnadh is iníoctha maidir le maoin is inmhuirearaithe i leith cánach mar mhaoin a glacadh níos mó ná uair amháin an lá céanna.
(3) Beidh éifeacht leis an alt seo i ndáil le bronntanais agus oidhreachtaí arna nglacadh an 2ú lá de Mheitheamh, 1982, nó dá éis.
(4) D'ainneoin fhorálacha alt 46 den Phríomh-Acht, ní bheidh ús iníoctha ar aon aisíoc cánach de bhua an ailt seo más ar dháta roimh dháta an Achta seo a rith a íocadh an cháin sin.
Liúntas i leith cánach is luaithe maidir leis an teagmhas céanna.
62.—(1) Beidh éifeacht leis an bPríomh-Acht, agus measfar go raibh éifeacht leis riamh, ionann is dá gcuirfí an t-alt seo a leanas isteach i ndiaidh alt 34 den Acht sin:
“34A.—I gcás ina muirearaítear cáin níos mó ná uair amháin i leith na maoine céanna maidir leis an teagmhas céanna, ní dhéanfar an ghlancháin is iníoctha agus is luaithe i dtosaíocht a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach is déanaí i dtosaíocht, ach déanfar í a asbhaint as an gcáin is déanaí i dtosaíocht mar chreidmheas i gcoinne an chéanna. anuas go dtí glanmhéid an chéanna.”.
(2) D'ainneoin fhorálacha alt 46 den Phríomh-Acht, ní bheidh ús iníoctha ar aon aisíoc cánach de bhua an ailt seo más ar dháta roimh dháta an Achta seo a rith a íocadh an cháin sin.
Liúntas i leith cánach gnóchan caipitiúil maidir leis an teagmhas céanna.
63.—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna, anuas go dtí glanmhéid an chéanna.
(2) Chun críocha aon ríomha ar mhéid na cánach gnóchan caipitiúil a bheidh le hasbhaint faoin alt seo, déanfar aon chionroinntí is gá ar aon fhaoisimh nó caiteachas agus is é an modh cionroinnte a ghlacfar cibé modh is dóigh leis na Coimisinéirí, nó, ar achomharc, leis na Coimisinéirí Achomhairc, a bheith cóir réasúnach.
Leasú ar alt 106 (fáltais ag iontaobhais lánroghnacha) den Acht Airgeadais, 1984.
64.—Beidh éifeacht le halt 106 (1) den Acht Airgeadais, 1984, agus measfar go raibh éifeacht leis riamh, ionann is dá scriosfaí “ar shlí seachas ar chomaoin iomlán in airgead nó i luach airgid a d'íoc iontaobhaithe an iontaobhais”.
Leasú ar alt 108 (díolúintí) den Acht Airgeadais. 1984.
65.—Beidh éifeacht le halt 108 den Acht Airgeadais, 1984, agus measfar go raibh éifeacht leis riamh. ionann is dá gcuirfí an fo-alt seo a leanas leis:
“(2) Ní bheidh feidhm ná éifeacht le halt 106—
(a) i ndáil le hiontaobhas lánroghnach maidir leis an maoin atá, nó a thiocfaidh chun bheith, faoi réir an iontaobhais, ar maoin í atá, tráth foirceanta an iontaobhais, ar áireamh i mbronntanas nó in oidhreacht arna ghlacadh ag an Stát; nó
(b) maidir le hoidhreacht a mheasfaí, ar leith ón bhfo-alt seo, trí chomhéifeacht alt 31 den Phríomh-Acht agus alt 106, a bheith glactha ag iontaobhas lánroghnach.”.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
66.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1984” alt 114 den Acht Airgeadais, 1984;
ciallaíonn “an cúigiú blianacht bhreise is tríocha” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4);
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1985, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1984 ach “£31,351,760” a chur in ionad “£32,706,344”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1984 ach “£22,604,148” a chur in ionad “£23,973,750”.
(4) Déanfar suim £40,369,034 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sa tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1985.
(5) Déanfar an cúigiú blianacht bhreise is tríocha a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den chúigiú blianacht bhreise is tríocha, nach mó ná £31,028,550 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an cúigiú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Ús áirithe faoin Acht um Idirbhearta Airgeadais Stáit (Forálacha Speisialta). 1984, a íoc.
67.—Is as an bPríomh-Chiste nó a thoradh fáis a dhéanfar íocaíochtaí maidir le hús a eascraíonn nó a d'eascair faoi alt 3 (2) den Acht um Idirbhearta Airgeadais Stáit (Forálacha Speisialta), 1984.
Comhshocraíochtaí airgeadais i ndáil le Bord Telecom Éireann.
68.—(1) D'ainneoin aon ní san Acht Seirbhísí Poist agus Teileachumarsáide, 1983, féadfaidh an tAire Airgeadais, tar éis dul i gcomhairle leis an Aire Cumarsáide agus le Bord Telecom Éireann (dá ngairtear “an chuideachta” san alt seo), a cheangal go ndéanfaidh an chuideachta íocaíochtaí leis, cibé tráthanna agus i cibé modh a cheapfaidh sé, i leith airgid a bheidh le haisíoc ag an gcuideachta chun tairbhe don Státchiste faoin Acht sin, agus féadfaidh an chuideachta, le toiliú an Aire Airgeadais agus an Aire Cumarsáide, aon chomhshocraíochtaí a dhéanamh is gá chun na híocaíochtaí sin a mhaoiniú.
(2) (a) Féadfaidh an tAire Airgeadais, tar éis dul i gcomhairle leis an Aire Cumarsáide, scaireanna a cheannach sa chuideachta chun oibreacha caipitiúla a mhaoiniú, agus déanfar aon scaireanna a cheannófar amhlaidh a eisiúint chuig an Aire Cumarsáide.
(b) Airleacfar as an bPríomh-Chiste nó a thoradh fáis aon airgead a bheidh ag teastáil d'aon cheannach den sórt sin, suas go dtí méid nach mó ná £170,000,000.
(3) Leasaítear leis seo an tAcht Seirbhísí Poist agus Teileachumarsáide, 1983—
(a) tríd an méid seo a leanas a chur isteach i ndiaidh fhomhír (ii) d'alt 10 (3) (b):
“agus
(iii) méid na scaireanna a bheidh eisithe chuig an Aire faoi alt 68 den Acht Airgeadais, 1985”, agus
(b) trí “, agus in alt 68 den Acht Airgeadais, 1985” a chur isteach in alt 21 i ndiaidh “31”.
Urrúis arna n-eisiúint ag an Aire Airgeadais.
69.—(1) San alt seo—
forléireofar “rialú” de réir fho-ailt (2) go (6) d'alt 102 den Acht Cánach Corparáide, 1976, ach “daoine a chónaíonn i gcríoch iomchuí” a chur in ionad “cúig rannpháirtí nó níos lú” i bhfo-alt (6);
ciallaíonn “cuideachta choigríche” cuideachta—
(a) nach gcónaíonn sa Stát, agus
(b) atá faoi rialú duine nó daoine a chónaíonn i gcríoch iomchuí;
ciallaíonn “críoch iomchuí” Stáit Aontaithe Mheiriceá nó críoch a bhfuil comhshocraíochtaí a bhfuil feidhm dlí leo déanta lena rialtas de bhua alt 361 den Acht Cánach Ioncaim, 1967;
ciallaíonn “trádáil iomchuí” trádáil atá á seoladh go hiomlán nó go formhór sa Stát, ach ní fholaíonn sé trádáil arb é atá inti go hiomlán nó go páirteach baincéireacht de réir bhrí Acht an Bhainc Ceannais, 1971, gnó árachais de réir bhrí alt 3 den Acht Árachais, 1936, miondíol earraí ná déileáil in urrúis:
Ar choinníoll go measfar chun críocha an mhínithe seo nach earraí a mhiondíoltar earraí má dhíoltar iad—
(a) le duine a sheolann trádáil ag díol earraí den aicme ina bhfuil na hearraí a dhíoltar leis, nó
(b) le duine a úsáideann earraí den aicme sin chun críocha trádála a sheolann sé, nó
(c) le duine, seachas pearsa aonair, a úsáideann earraí den aicme sin chun críocha gnóthais a sheolann sé;
ciallaíonn “cuideachta cháilitheach” cuideachta—
(a) (i) a chónaíonn sa Stát agus nach gcónaíonn in áit ar bith eile,
(ii) arb é atá go hiomlán nó go formhór ina gnó—
(I) trádáil iomchuí nó trádálacha iomchuí a sheoladh, nó
(II) sealbhú stoc, scaireanna nó urrús de chuid cuid eachta atá ann go hiomlán nó go formhór chun trádáil iomchuí nó trádálacha iomchuí a sheoladh,
agus
(iii) a bhfuil cuid nach lú ná 90 faoin gcéad dá scairchaipiteal eisithe á sealbhú ag cuideachta choigríche nó cuideachtaí coigríche, nó ag duine nó daoine atá, go díreach nó go neamhdhíreach, faoi rialú ag cuideachta choigríche nó cuideachtaí coigríche;
nó
(b) is cuideachta choigríche a sheolann trádáil iomchuí trí bhrainse nó gníomhaireacht sa Stát.
(2) Aon urrús a bhfuil sé de chumhacht ag an Aire Airgeadais é a eisiúint chun aon airgead nó iasacht a chruinniú féadfar é a eisiúint maille le coinníoll nach ndlífear cáin chorparáide a íoc i leith aon úis ar an urrús sin fad a bheidh an t-urrús á shealbhú go leanúnach, ó dháta a eisiúna, in úinéireacht thairbhiúil cuideachta cáilithí ar eisíodh an t-urrús chuici.
Cúram agus bainistí cánacha agus dleachtanna.
70.—Déantar leis seo na cánacha agus na dleachtanna go léir (seachas na dleachtanna máil ar fheithiclí inneallghluaiste a fhorchuirtear le hailt 32 agus 33) a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
71.—(1) Féadfar an tAcht Airgeadais, 1985, a ghairm den Acht seo.
(2) Déanfar Cuid I agus alt 69 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid II (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1984, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1985, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Déanfar Cuid V a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(7) Measfar gur tháinig Cuid I i bhfeidhm agus glacfaidh sí éifeacht, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón 6ú lá d'Aibreán, 1985.
(8) Measfar gur tháinig Cuid III (seachas ailt 42, 45, 47 agus 52) i bhfeidhm agus glacfaidh sí éifeacht amhail ar an agus ón 1ú lá de Mhárta, 1985.
(9) Ach amháin a mhéid a 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.
(10) San Acht seo, aon tagairt do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(11) San Acht seo, aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
AN CHÉAD SCEIDEAL
Leasú ar Achtacháin
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
1. Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas:
(a) in alt 138—
(i) i mír (a), trí “£3,800” a chur in ionad “£3,600” (a cuireadh isteach leis an Acht Airgeadais, 1984),
(ii) i mír (b), trí “£ 2,400” a chur in ionad “£2,300” (a cuireadh isteach leis an Acht Airgeadais, 1984) agus trí “£3,800” a chur in ionad “£3,600” (a cuireadh isteach leis an Acht Airgeadais, 1984), agus
(iii) i mír (c), trí “£1,900” a chur in ionad “£1,800” (a cuireadh isteach leis an Acht Airgeadais, 1984), agus
(b) in alt 141 (1A), trí “£600” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1981) gach áit a bhfuil sé i míreanna (b) agus (c).
2. Leasaítear leis seo alt 3 den Acht Airgeadais, 1969, trí “£2,500” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1984) gach áit a bhfuil sé i bhfo-alt (1).
3. Leasaítear leis seo alt 11 den Acht Airgeadais, 1971, i bhfo-alt (2), trí “£600” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1982) gach áit a bhfuil sé agus trí “£1,400” a chur in ionad “£1,200” (a cuireadh isteach leis an Acht Airgeadais, 1982).
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||
Toitíní... | ... | ... | ... | ... | £33.20 an míle mar aon le méid is ionann agus 14.89 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | £50.296 an cileagram |
Cavendish nó negrohead | ... | ... | £50.826 an cileagram | ||
Tobac cruafháiscthe | ... | ... | ... | £32.504 an cileagram | |
Tobac píopa eile | ... | ... | ... | £40.858 an cileagram | |
Tobac eile chun a chaite ina dheatach nó | £42.443 an cileagram | ||||
chun a choganta | ... | ... | ... | ||