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Number 12 of 1988
FINANCE ACT, 1988
ARRANGEMENT OF SECTIONS
Income Tax, Corporation Tax, Capital Gains Tax and Pension Fund Levy
Income Tax
Arrangements with regard to Returns, Assessments and Appeals
Application of section 48 (surcharge for late submission of returns) of Finance Act, 1986. | |
Income Tax, Corporation Tax and Capital Gains Tax
Corporation Tax
Capital Allowances
Pension Fund Levy
Customs and Excise
Removal of substances mixed with goods liable to excise duty. | |
Value-Added Tax
Stamp Duties
Capital Acquisitions Tax
Amendment of section 63 (allowance for capital gains tax on the same event) of Finance Act, 1985. |
Miscellaneous
Amendment of Enactments
Tax Credits
PART I
Amendments Consequential on Changes in Amounts of Tax Credits in respect of Distributions
Amendments of Chapter VI (corporation tax: relief in relation to certain income of manufacturing companies) of Part I of Finance Act, 1980
Changes in Rates of Corporation Tax: Consequential Provisions
PART I
Application of sections 6 (3), 13 (1B), 28, 79, 182 and 184 of Corporation Tax Act, 1976, for financial years 1988 and 1989
Amendment of Chapter VI (corporation tax: relief in relation to certain income of manufacturing companies) of Part I of Finance Act, 1980
Rates of Excise Duty on Tobacco Products
Acts Referred to | |
1978, No. 2 | |
1965, No. 21 | |
1969, No. 31 | |
1976, No. 8 | |
1975, No. 20 | |
1971, No. 24 | |
1963, No. 33 | |
1976, No. 7 | |
1926, No. 27 | |
1984, No. 22 | |
1967, No. 12 | |
1926, No. 18 | |
Finance Act, 1920 | 1920, c. 1 |
1930, No. 20 | |
1950, No. 18 | |
1967, No. 17 | |
1968, No. 33 | |
1969, No. 21 | |
1970, No. 14 | |
1971, No. 23 | |
1972, No. 19 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1982, No. 14 | |
1983, No. 15 | |
1984, No. 9 | |
1985, No. 10 | |
1986, No. 13 | |
1987, No. 10 | |
1977, No. 32 | |
1968, No. 7 | |
1979, No. 4 | |
1967, No. 6 | |
1958, No. 10 | |
1935, No. 16 | |
1955, No. 29 | |
Stamp Act, 1891 | 1891, c. 39 |
1987, No. 26 | |
Succession Duty Act, 1853 | 1853, c. 51 |
1972, No. 17 | |
1972, No. 22 | |
1978, No. 34 | |
1981, No. 32 | |
Number 12 of 1988
FINANCE ACT, 1988
PART I
Income Tax, Corporation Tax, Capital Gains Tax and Pension Fund Levy
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1988-89 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in subsection (2) of section 1, by the substitution of “£5,500” for “£5,300” (inserted by the Finance Act, 1985), and of “£2,750” for “£2,650” (inserted by the Finance Act, 1985), and
(b) in subsection (6) of section 2, by the substitution of “£6,500” for “£6,300” (inserted by the Finance Act, 1986), of “£7,600” for “£7,350” (inserted by the Finance Act, 1986), of “£3,250” for “£3,150” (inserted by the Finance Act, 1986), and of “£3,800” for “£3,675” (inserted by the Finance Act, 1986),
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, £5,500, and
(b) in any other case, £2,750.
(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, £6,500:
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 £7,600;
(b) in any other case, £3,250:
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 £3,800.
Alteration of rates of income tax.
2.—Section 2 of the Finance Act, 1986, is hereby amended, as respects the year 1988-89 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 £5,700 | 35 per cent. | the standard rate | |
The next £2,900 | 48 per cent. | } | the higher rates |
The remainder | 58 per cent. | ||
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £11,400 | 35 per cent. | the standard rate | |
The next £5,800 | 48 per cent. | } | the higher rates |
The remainder | 58 per cent. | ||
”.
Personal reliefs.
3.—(1) Where a deduction falls to be made from the total income of an individual for the year 1988-89 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 1987-88 | Amount to be deducted from total income for 1988-89 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
section 138 | ||
(married man) | 4,000 | 4,100 |
(widowed person) | 2,500 | 2,550 |
(widow bereaved in the year of assessment) | 4,000 | 4,100 |
(widower bereaved in the year of assessment) | 2,500 | 4,100 |
(single person) | 2,000 | 2,050 |
section 138A | ||
(additional allowance for widows and others in respect of children) | ||
(widowed person) | 1,500 | 1,550 |
(others) | 2,000 | 2,050 |
section 138B | ||
(employee allowance) | 700 | 800 |
(2) Section 3 of the Finance Act, 1986, 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 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
4.—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 1988-89, as if in subsection (2)—
(a) “1988-89” were substituted for “1982-83”, and
(b) “£286” were substituted for “£312” in each place where it occurs.
Application of section 16 (credit for farm tax) of Finance Act, 1986.
5.—(1) Where, but for an insufficiency of profits or gains, a reduction of income tax would have been granted to an individual under the provisions of section 16 of the Finance Act, 1986, in respect of the full amount of farm tax paid by him on or before 31st December, 1986, he may claim to have his income tax in respect of profits or gains from farming for the years 1985-86 and 1987-88 reduced by the amount by which the farm tax so paid by him exceeds the tax appropriate to the profits or gains from farming in relation to that individual for the year 1986-87:
Provided that—
(a) the reduction to be granted under this subsection shall be set off, so far as possible, against the individual's liability for the year 1985-86, and
(b) no reduction under this subsection shall be allowed more than once in respect of the same amount of farm tax paid by the individual.
(2) This section shall be construed together with section 16 of the Finance Act, 1986.
Amendment of Second Schedule to Finance Act, 1986.
6.—As respects any right obtained on or after the 6th day of April, 1988, by an individual to acquire shares in a body corporate, the Second Schedule to the Finance Act, 1986, is hereby amended as follows:
(a) in subparagraph (1) of paragraph 1, by the deletion of the definitions of “full-time director” and “qualifying employee”, and
(b) in subparagraphs (1) (a) and (2) of paragraph 5, by the deletion of “full-time” and by the substitution of “an” for “a qualifying”,
and the said subparagraphs (1) (a) and (2), as so amended, are set out in the Table to this section.
TABLE
(a) unless he is a director or an employee of the grantor or, in the case of a group scheme, of a participating company;
(2) Notwithstanding subparagraph (1) (a) the scheme may provide that a person may exercise rights obtained under it despite having ceased to be a director or an employee.
Amendment of section 16 (qualifying trades) of Finance Act, 1984.
7.—Section 16 of the Finance Act, 1984, is hereby amended, in paragraph (a) (inserted by the Finance Act, 1987) of subsection (2), by the insertion after subparagraph (iii) of the following subparagraph:
“(iiia) in respect of a subscription for eligible shares made on or after the 6th day of April, 1988, such cultivation of plants as is referred to in subsection (1CC3) (inserted by the Finance Act, 1987) of section 39 of the Finance Act, 1980,”.
Amendment of Chapter III (Payments in Respect of Professional Services by Certain Persons) of Part I of Finance Act, 1987.
8.—Chapter III of Part I of the Finance Act, 1987, is hereby amended—
(a) in section 13 (1), by—
(i) the insertion of the following definitions:
“‘authorised insurer’ has the same meaning as in section 145 of the Income Tax Act, 1967;
‘contract of insurance’ means a contract between an authorised insurer and a subscriber in respect of such insurance as is referred to in section 145 (2) of the Income Tax Act, 1967;
‘member’ means, in relation to a contract of insurance, a person who is named in the relevant policy of insurance and who has been accepted for insurance by an authorised insurer;
‘practitioner’ has the same meaning as in section 12 of the Finance Act, 1967;
‘relevant medical expenses’ means expenses incurred in respect of professional services provided by a practitioner, being expenses that are or may become the subject of a claim for their reimbursement or discharge in whole or in part under a contract of insurance but not including any such expenses that—
(a) under the terms of the contract of insurance, may (except in the case of certain expenses that, in the opinion of the authorised insurer concerned, are unusually large) be the subject of a claim for their discharge or reimbursement only—
(i) after the expiry of a stated period of 12 months in which the expenses are incurred, and
(ii) to the extent that the aggregate of the expenses and any other expenses incurred in the said period exceeds a stated amount,
or
(b) are incurred in respect of professional services provided by a practitioner outside the State;
‘subscriber’ means, in relation to a contract of insurance, a person (other than an authorised insurer) who is a party to the contract and in whose name the relevant policy of insurance is registered;”,
(ii) the substitution in paragraph (f) of the definition of “professional services” of “An Foras Áiseanna Saothair” for “An Chomhairle Oiliúna”, and
(iii) the substitution of the following definition for the definition of “relevant payment”:
“‘relevant payment’ means—
(a) a payment made on or after the 6th day of June, 1987, in respect of professional services whether or not such services are provided to the accountable person making the payment, and
(b) a payment made on or after the 6th day of June, 1988—
(i) by an accountable person mentioned in paragraph (u), (v), (w) or (x) (inserted by the Finance Act, 1988) of section 14 (1) of the Finance Act, 1987, in respect of professional services whether or not such services are provided to the accountable person, or
(ii) by an authorised insurer to a practitioner in accordance with the provisions of section 14A (inserted by the Finance Act, 1988), or otherwise, in the discharge of a claim in respect of relevant medical expenses under a contract of insurance,
but excludes—
(I) emoluments within the scope of Chapter IV of Part V of the Income Tax Act, 1967, to which that Chapter applies, and
(II) payments under a construction contract within the meaning of section 17 of the Finance Act, 1970, from which tax has been deducted in accordance with the provisions of subsection (2) of that section, or would have been so deducted but for the provisions of subsection (8) of that section;”,
(b) in section 14 (1), by—
(i) the substitution of the following paragraph for paragraph (m):
“(m) An Foras Áiseanna Saothair,”, and
(ii) the deletion of “or” in paragraph (s) and the insertion of the following paragraphs after paragraph (t):
“(u) CERT,
(v) Eolas — The Irish Science and Technology Agency,
(w) An Bord Fuinnimh Núicléigh,
(x) a voluntary public or joint board hospital to which grants are paid by the Minister for Health in the year 1988-89 or any subsequent year of assessment, or
(y) an authorised insurer.”,
(c) by the insertion of the following section after section 14:
“14A.—Subject to section 15 (1) (inserted by the Finance Act, 1988), where under a contract of insurance a claim is made to an authorised insurer in respect of relevant medical expenses, the insurer shall discharge the claim by making payment to the extent of the amount of the benefit, if any, due under the contract, to the practitioner who provided the professional services to the subscriber or member concerned to which the relevant medical expenses relate and the subscriber or member, as the case may be, shall be acquitted and discharged of such amount as is represented by the payment as if the subscriber or member had made such payment.”, and
(d) in section 15 by the substitution of the following subsections for subsection (1):
“(1) An accountable person making a relevant payment shall deduct from the amount of the payment the appropriate tax in relation to the payment. The specified person to whom the amount is payable shall allow such deduction upon receipt of the residue of the payment, and
(a) the accountable person making the deduction, and
(b) if the accountable person is an authorised insurer, any subscriber or member on whose behalf the accountable person is making the relevant payment,
shall be acquitted and discharged of such amount as is represented by the deduction, as if that amount had actually been paid.
(1A) Where—
(a) in accordance with the provisions of section 14A (inserted by the Finance Act, 1988), a relevant payment has been made to a practitioner by an authorised insurer, and
(b) in accordance with the provisions of subsection (1), the practitioner has allowed a deduction of appropriate tax in respect of that payment and a subscriber or member has been acquitted and discharged of so much money as is represented by the deduction,
the practitioner shall, if any amount in respect of the relevant medical expenses to which the relevant payment relates has been paid by the subscriber or member, pay to the subscriber or member, as the case may be, an amount equal to the amount by which the aggregate of the amount paid by the subscriber or member and the amount of the relevant payment exceeds the relevant medical expenses.
(1B) (a) The Minister for Finance may make such regulations as he considers necessary or expedient for the purpose of giving full effect to this Chapter in so far as it relates to amendments made thereto by the Finance Act, 1988, and, in particular, but without prejudice to the generality of the foregoing, regulations under this subsection may—
(i) specify the circumstances and the manner in which a payment (other than a relevant payment) may be made or claimed in respect of relevant medical expenses, and
(ii) provide for the indemnification of an individual against claims in respect of relevant medical expenses, or any other claims arising out of acts done or omitted to be done by the individual in pursuance of this Chapter or regulations made under this subsection in so far as it relates or they relate to the amendments aforesaid.
(b) Every regulation made under this subsection shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”.
Chapter II
Arrangements with regard to Returns, Assessments and Appeals
Interpretation (Chapter II).
9.—(1) In this Chapter, except where the context otherwise requires—
“appeal” means an appeal under section 416 of the Income Tax Act, 1967;
“appropriate inspector” means, in relation to a chargeable person—
(a) the inspector who has last given notice in writing to the chargeable person that he is the inspector to whom the chargeable person is required to deliver a return or statement of income or profits,
(b) in the absence of such an inspector as is referred to in paragraph (a), the inspector to whom it is customary for the chargeable person to deliver such return or statement, or
(c) in the absence of such an inspector as is referred to in paragraphs (a) and (b), the inspector of returns;
“assessment” means an assessment to tax made under the Income Tax Acts or the Corporation Tax Acts, as the case may be;
“chargeable period” has the same meaning as in paragraph 1 of the First Schedule to the Corporation Tax Act, 1976;
“chargeable person” means, as respects a chargeable period, a person who is chargeable to tax for that period, whether on his own account or on account of some other person, but does not include a person—
(a) whose total income for the chargeable period consists solely of emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, applies, and for this purpose a person whose total income for the chargeable period, other than emoluments to which the said Chapter IV applies, is deducted in determining the amount of his tax-free allowances for the chargeable period by virtue of Regulation 10 (1) (b) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960), shall be deemed for that chargeable period to be a person whose total income consists solely of emoluments to which the said Chapter IV applies,
(b) who, for the chargeable period, has been exempted by an inspector from the requirements of section 10 by reason of a notice given under subsection (6) of that section, or
(c) who is chargeable to tax for the chargeable period by reason only of the provisions of section 433 or 434 of the Income Tax Act, 1967, or section 151 of the Corporation Tax Act, 1976;
“determination of the appeal” means a determination by the Appeal Commissioners under section 416 (4) of the Income Tax Act, 1967, and includes an agreement referred to in section 416 (3) of that Act and an assessment becoming final and conclusive by virtue of section 416 (6) of that Act;
“due date for the payment of an amount of preliminary tax” has the meaning assigned to it by section 18 (1);
“inspector”, in relation to any matter, includes such other officer as the Revenue Commissioners shall appoint in that behalf;
“inspector of returns” means the inspector nominated by the Revenue Commissioners under section 10 (11) to be the inspector of returns;
“precedent partner” has the same meaning as in Chapter III of Part IV of the Income Tax Act, 1967;
“prescribed form” means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners and includes a form which involves the delivery of a return by any electronic, photographic or other process approved of by the Revenue Commissioners;
“preliminary tax” means the amount of tax which a chargeable person is required to pay in accordance with the provisions of section 11;
“relevant chargeable period” means—
(a) where the chargeable period is a year of assessment, the year 1988-89 and any subsequent year of assessment, or
(b) where the chargeable period is an accounting period of a company, an accounting period ending on or after such a date as may be prescribed by the Minister for Finance by regulations;
“specified return date for the chargeable period” means, in relation to a relevant chargeable period—
(a) where the chargeable period is a year of assessment, the 31st day of December in the year, and
(b) where the chargeable period is an accounting period of a company, the last day of the period of 9 months commencing on the day immediately following the end of the accounting period;
“specified sections” has the same meaning as in section 48 of the Finance Act, 1986;
“tax” has the meaning assigned to it by paragraph 1 (3) of the First Schedule to the Corporation Tax Act, 1976.
(2) Except in so far as it is otherwise expressly provided, the provisions of this Chapter shall apply notwithstanding any other provisions of the Tax Acts or the Capital Gains Tax Acts.
(3) (a) Where any obligation or requirement is imposed on a person in any capacity under any of the provisions of this Chapter and a corresponding obligation or requirement is imposed upon that person in another capacity, the discharge of any one of those obligations or requirements shall not release the person from the other obligation or requirement.
(b) A person shall not, in any capacity, have an obligation or requirement imposed upon him under the provisions of this Chapter by reason only that he has such obligation or requirement imposed upon him in any other capacity.
(c) Where, but for any of the subsequent provisions of this Chapter, a person would have had any such obligation or requirement imposed upon him in more than one capacity, a release from such obligation or requirement under any of those provisions by reason of any fact or circumstance applying in relation to his liability to tax in any one capacity shall not release him from such obligation or requirement as is imposed upon him in a capacity other than that in which that fact or circumstance applies.
(4) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Obligation to make a return.
10.—(1) Every chargeable person shall, as respects a relevant chargeable period, prepare and deliver to the appropriate inspector on or before the specified return date for the chargeable period, a return in the prescribed form of—
(a) in the case of a chargeable person, who is chargeable to income tax for a chargeable period which is a year of assessment, all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person by the appropriate inspector under section 169 of the Income Tax Act, 1967, if the period specified in such notice were the year of assessment immediately preceding the relevant chargeable period, and where the chargeable person is an individual who is chargeable to income tax for a relevant chargeable period, in addition to such matters and particulars as aforesaid, all such matters and particulars as would be required to be contained in a return for the period delivered to the appropriate inspector pursuant to a notice given to the chargeable person by the appropriate inspector under section 172 of the said Act, or
(b) in the case of a chargeable person who is chargeable to corporation tax for a relevant chargeable period which is an accounting period, all such matters and particulars in relation to the chargeable period as would be required to be contained in a return delivered pursuant to a notice given by the appropriate inspector to the chargeable person under section 143 of the Corporation Tax Act, 1976,
and such further particulars as may be required by the prescribed form.
(2) The precedent partner of any partnership shall be deemed to be a chargeable person for the purposes of this section and shall, as respects any relevant chargeable period, deliver to the appropriate inspector on or before the specified return date for that chargeable period the return which he would be required to deliver for that period under the provisions of section 70 of the Income Tax Act, 1967, if the inspector had given notice under that section before the said specified date.
(3) If, by reason of subsection (1) or (2), a person delivers a return to an inspector, he shall be deemed to have been required by a notice under section 169 of the Income Tax Act, 1967, to deliver a statement containing the matters and particulars contained in the return or to have been required by a notice under section 70 or 172 of the said Act or under section 143 of the Corporation Tax Act, 1976, to deliver the return, as the case may be. Any provision of the Tax Acts relating to the taking of any action on the failure of a person to deliver a statement or return pursuant to a notice given under any of the aforementioned sections shall apply to a chargeable person, in a case where such a notice has not been given, as if he had been given a notice, on the specified return date for the relevant chargeable period, under such one or more of those sections as is appropriate to the provision in question.
(4) A chargeable person shall prepare and deliver to the appropriate inspector a return for a relevant chargeable period as required by this section notwithstanding that he has not received a notice from an inspector to prepare and deliver a statement or return for that period under any of the sections referred to in subsection (3).
(5) A return required by this section may be prepared and delivered by the chargeable person or by another person acting under the chargeable person's authority in that regard. Where a return is prepared and delivered by such other person, the provisions of the Tax Acts shall apply as if it had been prepared and delivered by the chargeable person. A return purporting to be prepared and delivered by or on behalf of any chargeable person shall, for all the purposes of the Tax Acts, be deemed to have been prepared and delivered by that person or by his authority, as the case may be, unless the contrary is proved.
(6) An inspector may exclude a person from the provisions of this section by giving him a notice in writing stating that he is excluded from those provisions and the notice shall have effect for such chargeable period or periods or until such chargeable period or until the happening of such event as shall be specified in the notice:
Provided that, where, before the passing of this Act, a person has been given notice by the inspector that he need not prepare and deliver a return for or until a specified chargeable period or until the happening of any event, he shall be deemed to have been given notice to that effect under this subsection.
(7) This section shall not affect the giving of a notice by an inspector under any of the specified sections and shall not remove from any person any obligation or requirement imposed on the person by such a notice. The giving of a notice under any of the specified sections to a person shall not remove from that person any obligation to prepare and deliver a return under the provisions of this section.
(8) In a case to which section 197 (4) of the Income Tax Act, 1967, applies, a return containing for both the husband and the wife the matters and particulars required by subsection (1) shall, if delivered by one spouse, satisfy the obligation of the other spouse under this section.
(9) Nothing in the specified sections or in a notice given under any of those sections shall operate so as to require a chargeable person to deliver a return for a relevant chargeable period on a date earlier than the specified return date for the chargeable period.
(10) A certificate signed by an inspector which certifies that he has examined the relevant records and that it appears from them that, during a stated period, a stated return was not received from a chargeable person shall be evidence until the contrary is proved that the chargeable person did not, during that period, deliver that return and a certificate certifying as provided by this subsection and purporting to be signed by an inspector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.
(11) (a) The Revenue Commissioners may nominate an inspector to be the inspector of returns for the purposes of this Chapter.
(b) The inspector of returns shall take delivery of returns under this section directed by him to be delivered to him and returns from persons in relation to whom he is the appropriate inspector in the circumstances specified in paragraph (c) of the definition of “appropriate inspector” in section 9 (1).
(c) The name of an inspector nominated as aforesaid and the address to which returns being delivered to him shall be directed shall be published annually in the Iris Oifigiúil.
(12) Sections 500 and 503 of the Income Tax Act, 1967, shall apply to a failure by a chargeable person to deliver a return in accordance with subsection (1) or (2) as they apply to a failure to deliver a return referred to in the said section 500 and Schedule 15 to that Act is hereby amended by the insertion in Column 1 of “Finance Act, 1988, section 10 (1) and (2)”.
Obligation to pay preliminary tax.
11.—(1) Every person who is a chargeable person as respects any relevant chargeable period shall be liable to pay to the Collector in accordance with this section and section 18 the amount of his preliminary tax appropriate to that chargeable period.
(2) The amount of a chargeable person's preliminary tax appropriate to a chargeable period is the amount of tax which, in the opinion of the chargeable person, is likely to become payable by him for the chargeable period by reason of an assessment or assessments for the chargeable period made or to be made by the inspector or which would be made by the inspector if he did not elect pursuant to section 13 (4) not to make an assessment.
(3) Preliminary tax shall be payable notwithstanding that the inspector has not given notice in respect of that tax under section 12.
(4) Where, on or before the due date for the payment of an amount of preliminary tax appropriate to a chargeable period, the chargeable person by whom the tax is payable has received notice of an assessment for the period, he shall not be liable to pay preliminary tax for that chargeable period.
(5) Any amount of preliminary tax appropriate to a chargeable period which is paid by, and not repaid to, a chargeable person in any capacity shall, to the extent of the amount of that payment or the extent of the amount of that payment less any amount that has been repaid, be treated as a payment on foot of the tax payable by the chargeable person for the chargeable period, being tax which is specified in an assessment or assessments made or to be made for that period on the chargeable person in that capacity.
Notices of preliminary tax.
12.—(1) Where—
(a) a chargeable person defaults in the making of a payment of preliminary tax for a relevant chargeable period, or
(b) at any time prior to the due date for the payment of an amount of preliminary tax for a relevant chargeable period, the inspector considers it appropriate to do so,
the inspector may give notice in writing to the chargeable person of the amount of the preliminary tax which, in the opinion of the inspector, ought to be paid by the chargeable person for that chargeable period:
Provided that a notice shall not be given under this subsection to a chargeable person for a relevant chargeable period at any time after the chargeable person has delivered a return for that chargeable period.
(2) Subject to the subsequent provisions of this section, an amount of preliminary tax specified in a notice under subsection (1) shall be due and payable to the Collector by the chargeable person on the due date for the payment of an amount of preliminary tax for the relevant chargeable period to which the notice relates.
(3) Subject to subsection (4), where, on or before the specified return date for a chargeable period, the chargeable person makes a payment of preliminary tax for the chargeable period under section 11, or on or before that date the chargeable person gives notice in writing to the Collector that he considers that he will not have a liability to pay tax for the chargeable period by reason of any assessment or assessments made or to be made by the inspector, the amount of preliminary tax for the chargeable period specified in a notice given to the chargeable person under subsection (1), or the excess, if any, of that amount over the preliminary tax paid by the chargeable person for the chargeable period, shall not be payable.
(4) Where the chargeable person defaults in delivering a return for a relevant chargeable period to which a notice of preliminary tax under subsection (1) relates and the amount of preliminary tax specified in the notice, as increased under the provisions of section 48 of the Finance Act, 1986, is greater than the amount, if any, of the preliminary tax paid by the chargeable person under section 11, as also increased under the provisions of the said section 48, subsection (3) shall, with effect from the specified return date for the chargeable period, not apply to that chargeable person for the chargeable period and the amount of preliminary tax specified in the notice, as increased under the provisions of the said section 48 but reduced by any preliminary tax paid by the chargeable person in the capacity to which the notice relates for the chargeable period, shall become due and payable in all respects as if subsection (3) had not been enacted.
(5) Notwithstanding the foregoing provisions of this section, an amount of preliminary tax, or any excess of that amount over the amount, if any, of the preliminary tax paid by the chargeable person for the relevant chargeable period to which the notice relates, specified in a notice given under subsection (1) shall cease to be due and payable as on and from the date on which the inspector makes an assessment on the chargeable person for that relevant chargeable period:
Provided that, where action for the recovery of an amount of preliminary tax specified in a notice given under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 of the Income Tax Act, 1967, has been taken, this subsection shall not apply to that amount of preliminary tax.
(6) Subject to the foregoing provisions of this section, the amount of preliminary tax specified in a notice given under subsection (1) shall be collected and paid in all respects as if it were tax charged by an assessment in respect of which no appeal was pending. Section 113 of the Finance Act, 1986, shall apply in all respects to an amount of preliminary tax specified in a notice under subsection (1) as if it were an amount of tax specified in an assessment. Section 537 of the Income Tax Act, 1967, shall apply to preliminary tax specified in a notice as it applies to tax specified in an assessment.
(7) Where the amount of preliminary tax paid by a chargeable person for any chargeable period exceeds his tax liability for that period, the excess shall be repaid and the amount repaid shall carry interest at the rate at which it would carry interest if it were an amount of tax repaid under the provisions of section 30 (4) of the Finance Act, 1976:
Provided that—
(a) interest shall not be payable under this subsection if it amounts to less than £10, and
(b) income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.
(8) Where for a relevant chargeable period a notice of preliminary tax has been given to a person by the inspector and the inspector is satisfied that—
(a) the person being a chargeable person has discharged all his tax liability for the chargeable period,
(b) the person is not a chargeable person as respects that chargeable period, or
(c) it is appropriate to do so,
he may reduce the amount of preliminary tax specified in the notice given to the person to such amount, including nil, as the inspector deems appropriate having regard to the circumstances of the case.
(9) Where a provision of this section has the effect of providing that any preliminary tax specified in a notice under subsection (1) ceases to become payable, the provision shall not have the effect of removing from any chargeable person an obligation imposed upon him by section 11 to pay an amount of preliminary tax.
(10) Section 190 of the Income Tax Act, 1967, shall, with any necessary modifications, apply to notices of preliminary tax under this section as it applies to assessments.
Making of assessments.
13.—(1) An assessment shall not be made on a chargeable person for a relevant chargeable period at any time before the specified return date for the chargeable period unless at that time the chargeable person has delivered a return for the chargeable period and an assessment shall not be made at a time when the making of the assessment is precluded under the provisions of section 14 (2).
(2) Subject to subsection (3), an assessment made on a chargeable person for a relevant chargeable period shall be made by the inspector by reference to the particulars contained in the chargeable person's return and, where appropriate, having regard to the provisions of section 20.
(3) If—
(a) a chargeable person makes default in the delivery of a return for a relevant chargeable period, or
(b) the inspector is not satisfied with the return which has been delivered, or has received any information as to its insufficiency,
nothing in this section shall prevent the inspector from making an assessment in accordance with the provisions of section 184 of the Income Tax Act, 1967, or section 144 (4) of the Corporation Tax Act, 1976, as appropriate.
(4) Where, as respects a relevant chargeable period, the inspector is satisfied that a chargeable person has paid all amounts of tax which, if he were to make an assessment on the chargeable person for that relevant chargeable period, would be payable by the chargeable person for the relevant chargeable period, the inspector may elect not to make an assessment on the chargeable person for that chargeable period and, where he so elects, he shall give notice of the election to the chargeable person and the amounts paid by the chargeable person shall be deemed to have been payable in all respects as if the inspector had made the assessment:
Provided that, subject to section 14 (2), nothing in this subsection shall prevent an inspector from making an assessment on the chargeable person for that relevant chargeable period at any time after the giving of the notice of election under this section.
(5) Where the inspector makes an assessment—
(a) under any of the provisions referred to in subsection (3), in default of the delivery of a return, or
(b) in circumstances where the chargeable person has calculated the amount of tax which will be payable by him on foot of an assessment and the inspector does not at the time of the making of the assessment disagree with the tax as so calculated,
it shall not be necessary to set forth in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the chargeable person.
(6) Notwithstanding the foregoing provisions of this section, but subject to section 14 (2), where a chargeable person has delivered a return for a relevant chargeable period, he may, by notice in writing given to the inspector, require him to make an assessment for that relevant chargeable period and the inspector shall make the assessment forthwith.
Amendment of and time limit for assessments.
14.—(1) Subject to subsection (2) and to section 211 of the Income Tax Act, 1967, an inspector may, at any time, amend an assessment made on a chargeable person for a relevant chargeable period by making such alterations therein or additions thereto as he thinks necessary, notwithstanding that tax may have been paid or repaid in respect of the assessment and notwithstanding that he may have amended the assessment on a previous occasion or on previous occasions and he shall give notice to the chargeable person of the assessment as so amended.
(2) Where a chargeable person has delivered a return for a relevant chargeable period and has made in the return a full and true disclosure of all material facts necessary for the making of an assessment for the relevant chargeable period, an assessment for that period or an amendment of such an assessment shall not be made on the chargeable person after the end of the period of 6 years commencing at the end of the chargeable period in which the return is delivered and no additional tax shall be payable by the chargeable person and no tax shall be repaid to the chargeable person after the end of the period of 6 years by reason of any matter contained in the return:
Provided that nothing in this subsection shall prevent the amendment of an assessment—
(a) where a relevant return does not contain a full and true disclosure of the aforementioned facts,
(b) to give effect to a determination upon any appeal against an assessment,
(c) to take account of any fact or matter arising by reason of an event occurring after the return is delivered,
(d) to correct an error in calculation,
(e) to correct a mistake of fact whereby any matter in the assessment does not properly reflect the facts disclosed by the chargeable person, or
(f) to give effect to the provisions of section 20 (2),
and tax shall be paid or repaid, where appropriate, in accordance with any such amendment and nothing in this section shall affect the operation of section 455 (3) of the Income Tax Act, 1967, or section 54 (4) (b) of the Finance Act, 1974.
(3) A chargeable person who is aggrieved by an assessment or the amendment of an assessment on the grounds that he considers that the inspector was precluded from making the assessment or the amendment, as the case may be, by reason of the provisions of subsection (2) may appeal against the assessment or amended assessment on those grounds and if, on the hearing of the appeal, the Appeal Commissioners determine that the inspector was so precluded, all the provisions of the Tax Acts shall apply as if the assessment or the amendment, as the case may be, had not been made and the assessment or the amendment of the assessment, as appropriate, shall be void. If the Appeal Commissioners determine that the inspector was not so precluded, the assessment or the assessment as amended shall stand good, save to the extent that any amount or matter therein is the subject of a valid appeal on any other grounds.
(4) Where the chargeable person is in doubt as to the application of law to or the treatment for tax purposes of any matter to be contained in a return to be delivered by him, he may deliver the return to the best of his belief as to the application of law to or the treatment for tax purposes of that matter but he shall draw the inspector's attention to the matter in question in the return by specifying the doubt and, if he so does, he shall be treated as making a full and true disclosure with regard to that matter:
Provided that this subsection shall not apply where the inspector is or, on appeal, the Appeal Commissioners are, not satisfied that the doubt was genuine and is or are of the opinion that the chargeable person was acting with a view to the evasion or avoidance of tax and in such a case the chargeable person shall be deemed not to have made a full and true disclosure with regard to the matter in question.
(5) Section 186 of the Income Tax Act, 1967, and section 144 (5) (a) of the Corporation Tax Act, 1976, shall not apply in the case of a chargeable person for any relevant chargeable period and all matters which would have been included in an additional first assessment under those sections shall be included in an amendment of the first assessment or first assessments made in accordance with this section and, for this purpose, where any amount of income, profits or gains was omitted from the first assessment or first assessments or the tax stated in the first assessment or first assessments was less than the tax payable by the chargeable person for that chargeable period, there shall be made such adjustments or additions (including the addition of a further first assessment) to the first assessment or first assessments as are necessary to rectify the omission or to ensure that the tax so stated is equal to the tax so payable by the chargeable person.
Inspector's right to make enquiries and amend assessments.
15.—(1) For the purpose of making an assessment on a chargeable person for a relevant chargeable period or for the purpose of amending such an assessment, the inspector may accept either in whole or in part any statement or other particular contained in a return delivered by the chargeable person for that chargeable period and he may assess any amount of income, profits or gains or allow any deduction, allowance or relief by reference to such statement or particular; but the making of an assessment or the amendment of an assessment by reference to any such statement or particular contained in the chargeable person's return shall not preclude the inspector from making such enquiries or taking such actions, within his powers, as he considers necessary to satisfy himself as to the accuracy or otherwise of that statement or particular and, subject to section 14 (2), shall not preclude the inspector from amending or further amending an assessment in such manner as he considers appropriate:
Provided that any such enquiries and any such actions shall not be made in the case of any chargeable person for any relevant chargeable period at any time after the expiry of the period of 6 years commencing at the end of the chargeable period in which the chargeable person has delivered a return for the relevant chargeable period unless at that time the inspector has reasonable grounds for believing that the return is insufficient due to its having been completed in a fraudulent or negligent manner.
(2) A chargeable person who is aggrieved by any enquiry made or action taken by an inspector for a chargeable period, after the expiry of the period referred to in the proviso to subsection (1) in respect of that chargeable period, on the grounds that he considers that the inspector is precluded from making that enquiry or taking that action by reason of the proviso to subsection (1) may, by notice in writing given to the inspector within 30 days of the inspector making that enquiry or taking that action, appeal to the Appeal Commissioners and the Appeal Commissioners shall hear the appeal in all respects as if it were an appeal against an assessment. Any action required to be taken by the chargeable person and any further action proposed to be taken by the inspector pursuant to the inspector's enquiry or action shall be suspended pending the determination of the appeal. If on the hearing of the appeal the Appeal Commissioners determine that the inspector was so precluded, the chargeable person shall not be required to take any action pursuant to the inspector's enquiry or action and the inspector shall be prohibited from pursuing his enquiry or action. If the Appeal Commissioners decide that he was not so precluded, it shall be lawful for the inspector to continue with his enquiry or action.
Application of section 48 (surcharge for late submission of returns) of Finance Act, 1986.
16.—Section 48 of the Finance Act, 1986, shall have effect, as respects any chargeable person for a relevant chargeable period, as if the definition of “return of income” in the said section 48 included the return which the chargeable person is required to deliver under the provisions of section 10 and as if references to the specified date in relation to a return of income were references to the specified return date for the chargeable period for which a return is to be delivered and it shall apply in relation to an amount of preliminary tax, whether paid under section 11 or specified in a notice under section 12, as it applies to an amount of tax specified in an assessment.
Appeals.
17.—(1) No appeal may be made against—
(a) a notice of preliminary tax under section 12,
(b) the amount of any income, profits or gains or the amount of any allowance, deduction or relief specified in an assessment or an amended assessment made on a chargeable person for a relevant chargeable period where the inspector has determined that amount by accepting without the alteration of and without departing from the statement or statements or the particular or particulars with regard to income, profits or gains or allowances, deductions or reliefs specified in the return delivered by the chargeable person for that chargeable period, or
(c) the amount of any income, profits or gains or the amount of any allowance, deduction or relief specified in an assessment or an amended assessment made on a chargeable person for a relevant chargeable period where that amount had been agreed between the inspector and the chargeable person, or any person authorised by the chargeable person in that behalf, prior to the making of the assessment or the amendment of the assessment, as the case may be.
(2) (a) Where—
(i) a chargeable person makes default in the delivery of a return, or
(ii) the inspector is not satisfied with the return which has been delivered by a chargeable person, or has received any information as to its insufficiency,
and the inspector makes an assessment in accordance with any of the provisions referred to in section 13 (3), no appeal shall lie against that assessment until such time as—
(I) in a case to which paragraph (a) (i) applies, the chargeable person delivers the return, and
(II) in a case to which either subparagraph (i) or (ii) of paragraph (a) applies, the chargeable person pays or has paid an amount of tax on foot of the assessment which is not less than the tax which would be payable on foot of the assessment if the assessment were made in all respects by reference to the statements and particulars contained in the return delivered by the chargeable person,
and the time for bringing an appeal against the assessment shall be treated as commencing at the earliest date on which both the return has been delivered and the said amount of tax has been paid and references in this subsection to an assessment shall be construed as including references to any amendment of the assessment which is made before the said earliest date.
(b) References in this subsection to an amount of tax shall be construed as including any amount of interest which would be due and payable under section 550 of the Income Tax Act, 1967, on that tax at the date of payment of the tax together with any costs incurred or other amounts which may be charged or levied in pursuing the collection of the tax contained in the assessment or the assessment as amended, as the case may be.
(3) Subject to the foregoing provisions of this section, where an assessment is amended under section 14 (not being an amendment made by reason of the determination of an appeal), the chargeable person may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, save that the chargeable person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than he would have had if the assessment had not been amended.
(4) Where an appeal is brought against an assessment or an amended assessment made on a chargeable person for any relevant chargeable period, the chargeable person shall specify in the notice of appeal—
(a) each amount or matter in the assessment or amended assessment with which he is aggrieved, and
(b) the grounds, in detail, of his appeal as respects each such amount or matter.
(5) Where, as respects an amount or matter to which a notice of appeal relates, the notice does not comply with the provisions of subsection (4), the notice shall, in so far as it relates to that amount or matter, be invalid and the appeal concerned shall, in so far as it relates to that amount or matter, be deemed not to have been brought.
(6) The chargeable person shall not be entitled to rely on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners, or the judge of the Circuit Court, as the case may be, are or is satisfied that the ground could not reasonably have been stated in the notice.
Date for payment of tax.
18.—(1) Preliminary tax appropriate to a relevant chargeable period shall be due and payable—
(a) where the chargeable period is a year of assessment, on or before the 1st day of October in that year of assessment, or
(b) where the chargeable period is an accounting period of a company, within the period of 6 months from the end of the accounting period,
and references in this Chapter to the due date for the payment of an amount of preliminary tax shall be construed as references to the 1st day of October in the relevant year of assessment or the last day of that period of 6 months, as the case may be.
(2) Subject to subsection (3), tax specified in an assessment made on a chargeable person for a relevant chargeable period shall be due and payable—
(a) where the assessment is made before the due date for the payment of an amount of preliminary tax for the chargeable period, on or before that date, or
(b) where the assessment is made on or after that date, on the day next after the day on which the assessment is made.
(3) Where, but for this subsection, tax specified in an assessment made on a chargeable person for a relevant chargeable period would be due and payable on the day next after the day on which the assessment is made and—
(a) the chargeable person has defaulted in the payment of preliminary tax for that chargeable period,
(b) the preliminary tax paid by the chargeable person for the chargeable period is less than 90 per cent. of the tax payable by the chargeable person for the chargeable period, or
(c) the preliminary tax payable by the chargeable person for the chargeable period was not paid within one month of the date on which it was due and payable,
the tax specified in the assessment shall be deemed to have been due and payable on the due date for the payment of an amount of preliminary tax for the chargeable period.
(4) Subject to subsection (5), any additional tax due by reason of the amendment of an assessment for a relevant chargeable period shall be deemed to be due and payable on the same day as the tax charged by the assessment prior to its amendment was due and payable:
Provided that if—
(a) the assessment was made after the chargeable person had delivered a return containing a full and true disclosure of all material facts necessary for the making of the assessment, or
(b) the assessment had previously been amended following the delivery of the return containing such disclosure,
the additional tax so due shall be deemed to have been due and payable on the day immediately following the date of the amendment.
(5) The amount by which the tax, found to be payable for a relevant chargeable period on the determination of an appeal against an assessment made on a chargeable person for the chargeable period, is in excess of the amount of the tax for the chargeable period referred to in section 17 (2) (a) (ii) (II) which the chargeable person had paid prior to the making of the appeal, shall be deemed to be due and payable on the same date as the tax charged by the assessment is due and payable:
Provided that—
(a) where the tax which the chargeable person had so paid is not less than 90 per cent. of the tax so found to be payable on the determination of the appeal, and
(b) where the tax charged by the assessment was due and payable in accordance with the provisions of subsection (2),
the said excess shall be deemed to be due and payable on the date of the determination of the appeal.
Interest.
19.—(1) Subsection (2A) of section 550 of the Income Tax Act, 1967, shall not apply to an assessment made on a chargeable person for a relevant chargeable period.
(2) The said section 550 is hereby amended by the substitution of “one month” for “two months” in each place where it occurs.
Estimation of certain amounts.
20.—(1) Where, in the case of a chargeable person who is chargeable to income tax for a relevant chargeable period (hereafter in this section referred to as “the first period”)—
(a) the total income of the chargeable person for the first period includes income from any source or sources which falls to be computed on the basis of the actual amounts receivable in the first period or where, in the first period, any deductions allowable on account of any sums paid out of the profits or gains of the chargeable person fall to be allowed as deductions in respect of the chargeable period in which they are payable, and
(b) at any time before the delivery by the chargeable person of a return for the immediately succeeding chargeable period, a computation of the tax payable by the chargeable person for the first period falls to be made by the inspector or the chargeable person or an assessment for the first period is being made or amended by the inspector,
the inspector or the chargeable person, as the case may be, shall make the computation, assessment or amendment, as the case may be, on the basis that—
(i) the amount of income from the source or each source referred to in paragraph (a) is an amount equivalent to the amount of the income from the source or each source receivable in the chargeable period immediately preceding the first period, and
(ii) the amount of the deductions referred to in paragraph (a) is an amount equivalent to the amount of those deductions in the chargeable period immediately preceding the first period.
(2) Where the chargeable person gives to the inspector particulars of the correct amount of the income or deductions referred to in subsection (1) (a), the inspector shall adjust any computation or assessment by reference to the difference between the correct amount and the amount which, by reason of subsection (1), was included in the computation or assessment and any amount of tax overpaid shall be repaid and any amount of tax underpaid shall be paid.
(3) An amount of tax repaid under subsection (2) shall be repaid with interest in all respects as if it were a repayment of preliminary tax under section 12 (7). Interest shall not be charged under section 550 of the Income Tax Act, 1967, on any amount of tax underpaid under the provisions of this section unless the amount is not paid within one month of the date on which the amount of the underpayment is notified to the chargeable person by the inspector and the amount of tax so unpaid shall not be treated as part of the tax payable for the chargeable period for the purposes of section 18 (3) (b).
(4) For the purposes of section 17 (1) (b), where for any relevant chargeable period an amount of income or deduction specified in an assessment or an amended assessment made on a chargeable person has been computed in accordance with the provisions of subsection (1), the inspector shall be deemed to have determined that amount by accepting without alteration of or departing from the statement or particulars with regard to that amount specified in the chargeable person's return for that chargeable period.
(5) Section 528 of the Income Tax Act, 1967, shall not apply to a chargeable person as respects any relevant chargeable period.
Miscellaneous.
21.—(1) Section 211 of the Income Tax Act, 1967, shall apply to an amendment of an assessment under section 14 as it applies to an additional first assessment under section 186 of that Act.
(2) Section 509 of the Income Tax Act, 1967, shall have effect as if the definition of “assessment” included an assessment as amended under the provisions of section 14.
(3) Where the inspector or any other officer of the Revenue Commissioners acting with the knowledge of the inspector causes to issue, by any electronic, photographic or other process, a notice of preliminary tax bearing the name of the inspector or a notice of assessment or a notice of an amendment of an assessment bearing the name of the inspector, the said notice of preliminary tax shall, for all the purposes of the Tax Acts, be deemed to have been given by the inspector to the best of his opinion and the said assessment or amended assessment to which the notice of assessment or notice of amended assessment relates, as the case may be, shall, for those purposes, be deemed to have been made by the inspector to the best of his judgment.
(4) An assessment which is otherwise final and conclusive shall not, for any purpose of the Tax Acts, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that the inspector has amended or may amend the assessment pursuant to the provisions of section 14 and where, in the case of a chargeable person, the inspector elects under section 13 (4) not to make an assessment for a chargeable period, the provisions of the Tax Acts shall apply as if an assessment for that chargeable period made on the chargeable person had become final and conclusive on the date the notice of election is given.
(5) The giving by a chargeable person of a notice pursuant to section 5 of the Finance (Miscellaneous Provisions) Act, 1968, shall not remove from the person an obligation to deliver a return under section 10.
(6) Section 30 of the Finance Act, 1976, shall not apply in relation to an assessment made on any person for a relevant chargeable period.
Chapter III
Income Tax, Corporation Tax and Capital Gains Tax
Exemption of certain payments by Minister for Labour and An Foras Áiseanna Saothair.
22.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.
(2) This section applies to any payment made, whether before or after the passing of this Act, to a person, being a payment made under—
(a) the Enterprise Allowance Scheme or the Enterprise Scheme of the Minister for Labour, or
(b) the Enterprise Scheme of An Foras Áiseanna Saothair.
Farming: amendment of provisions relating to relief in respect of increase in stock values.
23.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1988” for “1987” (inserted by the Finance Act, 1987)—
(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, 1988.
(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, 1988, 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, 1988, 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, 1988,
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, 1988, 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 “1988-89” for “1987-88” (inserted by the Finance Act, 1987), and
(b) by the substitution of “1988” for “1987” (inserted by the Finance Act, 1987) 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 1988-89.
(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, 1988, 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, 1988, 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, 1988,
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, 1988, 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, 1988:
(3) This section shall have effect only as respects a trade of farming.
Capital allowances for, and deduction in respect of, vehicles.
24.—(1) (a) Sections 25 to 29 of the Finance Act, 1973, shall have effect, in relation to expenditure incurred on the provision or hiring of a vehicle to which those sections apply, as if for “£2,500”, in each place where it occurs in those sections, there were substituted “£6,000”.
(b) The reference in paragraph (a) to expenditure incurred on the provision or hiring of a vehicle does not include—
(i) as respects the said sections 25 to 27, a reference to expenditure incurred before the 28th day of January, 1988, or incurred within 12 months after that day under a contract entered into before that day, and
(ii) as respects subsections (2) and (3) of the said section 28 and the said section 29, a reference to expenditure under a contract entered into before the said 28th day of January, 1988.
(2) Section 32 of the Finance Act, 1976, shall have effect, in relation to qualifying expenditure (within the meaning of that section) incurred after the 27th day of January, 1988, as if for “£3,500”, in each place where it occurs, there were substituted “£6,000”.
Amendment of section 44 (allowance to owner-occupiers in respect of certain premises) of Finance Act, 1986.
25.—Section 44 of the Finance Act, 1986, is hereby amended by the deletion from the definition of “qualifying owner-occupied dwelling” in section (1) (a) of “other than the Custom House Docks Area”.
Designated areas for urban renewal relief: extension of certain time limits.
26.—The provisions of the Finance Act, 1986, specified in the Table to this section shall have effect as if, in the definition of “qualifying period”, the reference to the 31st day of May, 1989, were a reference to the 31st day of May, 1991.
TABLE
Subsection (1) of section 42 (allowance in relation to construction of certain commercial premises).
Subsection (1) (a) of section 44 (allowance to owner-occupier in respect of certain premises).
Subsection (1) (a) of section 45 (double rent allowance as a deduction in computing trading income).
Amendment of section 23 (deduction for certain expenditure on construction of rented residential accommodation) of Finance Act, 1981.
27.—(1) As respects expenditure to which this section applies, section 23 of the Finance Act, 1981, shall apply as if—
(a) in subsection (1) (a) for the definition of “qualifying period” there were substituted the following definition—
“‘qualifying period’ means the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991;”, and
(b) in the definition of “qualifying premises” in the said subsection (1) (a) “90 square metres” were substituted for “75 square metres”.
(2) This section applies to expenditure incurred in the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991, on the construction of a qualifying premises.
(3) This section shall be construed together with section 23 of the Finance Act, 1981.
Application of section 21 (rented residential accommodation: deduction for expenditure on refurbishment) of Finance Act, 1985, etc.
28.—As respects relevant expenditure (within the meaning of subsection (1) (a) of section 21 of the Finance Act, 1985) incurred in the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991, the said section 21 shall have effect as if—
(a) in subsection (2) (a) (iii) for the definition of “qualifying period” there were substituted the following definition—
“‘qualifying period’ means the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991;”, and
(b) the proviso to section 29 (2) of the Finance Act, 1983, were deleted.
Application of section 22 (extension of application of relief for conversion of certain buildings) of Finance Act, 1985, etc.
29.—With respect to expenditure incurred in the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991, section 22 of the Finance Act, 1985, shall have effect as if—
(a) (i) in subsections (1) and (2) of the said section 22, for “commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987,” and
(ii) in section 30 (2) of the Finance Act, 1983, for “commencing on the 1st day of April, 1984, and ending on the 31st day of March, 1987,”
there were substituted “commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991,”,
(b) in subsection (4) of the said section 22 for the definition of “qualifying period” there were substituted the following definition—
“‘qualifying period’ means the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991;”,
and
(c) the proviso to section 29 (2) of the said Finance Act, 1983, were deleted.
Pension funds: extension of tax exemptions to dealings in financial futures and traded options.
30.—(1) In this section—
“financial futures” and “traded options” mean, respectively, financial futures and traded options which are for the time being dealt in or quoted on a futures exchange or a stock exchange in the State.
(2) For the purposes of—
(a) section 16 (2) of the Finance Act, 1972,
(b) section 21 (1) of the Capital Gains Tax Act, 1975, and
(c) section 41 (1) of the Corporation Tax Act, 1976,
a contract entered into in the course of dealing in financial futures or traded options shall be regarded as an investment.
Tax credits in respect of distributions.
31.—(1) The provisions of the Corporation Tax Act, 1976, specified in paragraph 1 of Part I of the Second Schedule shall have effect—
(a) in relation to distributions made in the year 1988-89, as if the standard rate for that year of assessment were 32 per cent., and
(b) in relation to distributions made on or after the 6th day of April, 1989, as if the standard rate for the year 1989-90 and subsequent years of assessment were 28 per cent.
(2) Part I of the Second Schedule shall have effect for the purpose of supplementing subsection (1).
Amendment of section 45 (distributions) of Finance Act, 1980.
32.—(1) Section 45 of the Finance Act, 1980, is hereby amended as respects distributions made by a company on or after the 6th day of April, 1989, by the substitution for subsections (1), (2) and (3) of the following subsections:
“(1) (a) There shall be treated as a specified distribution for the purposes of subsection (2) so much of a distribution (hereafter in this paragraph referred to as ‘the first-mentioned distribution’) treated under subsection (1A) as made by a company for an accounting period as is equal to the amount, which may be nil, determined by the formula
Y | × | (A−B) + E−U ______________ (R−S) + T−U |
where, subject to sections 46 to 49—
A is the amount of the company's income, the corporation tax referable to which is reduced under section 41, for the relevant accounting period which coincides with or is included in the accounting period,
B is the amount of the corporation tax, as reduced under section 41, referable to the amount mentioned in the definition of A,
E is the amount of the relevant distributions, whether made before the 6th day of April, 1989, or on or after that day, received by the company in the accounting period, which is included in its franked investment income of the accounting period, other than franked investment income against which relief is given under section 15 (4), 25 or 26 of the Corporation Tax Act, 1976, and which relief was not subsequently withdrawn under the provisions of those sections,
R is the amount of the income of the company charged to corporation tax for the accounting period as defined in section 28 (8) of the Corporation Tax Act, 1976, with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for the provisions of section 18 of the Finance Act, 1969, section 34 of the Finance Act, 1973, or section 71 of the Corporation Tax Act, 1976,
S is the amount of the corporation tax which, before any set-off of, or credit for, tax, including foreign tax, and after any relief under section 58, 182 or 184 of the Corporation Tax Act, 1976, or section 41 of the Finance Act, 1980, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company's profits attributable to chargeable gains for that period: and that part shall be taken to be the amount brought into the company's profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description,
T is the amount of the distributions received by the company in the accounting period which is included in its franked investment income of the accounting period, other than franked investment income against which relief is given under section 15 (4), 25 or 26 of the Corporation Tax Act, 1976, and which relief was not subsequently withdrawn under the provisions of those sections, with the addition of any amount received by the company in the accounting period to which the provisions of section 76 (2) (a) (ii), section 81 (4), section 93 (3) or section 170 (3) of the Corporation Tax Act, 1976, applies,
U is—
(i) the amount (hereafter in this definition referred to as the ‘first-mentioned amount’) of the distributable manufacturing income of the company for the accounting period reduced by the amount (hereafter in this definition referred to as the ‘second-mentioned amount’), if any, by which the total amount of the distributable manufacturing income of the company for that period and for any preceding accounting periods of the company exceeds the total amount of the relevant distributions made by the company before the 6th day of April, 1989, or
(ii) nil, if the second-mentioned amount is not less than the first-mentioned amount, and
Y is the amount of the first-mentioned distribution.
(b) Any reference in this section to a relevant distribution made by a company before the 6th day of April, 1989, shall be construed as a reference to a relevant distribution within the meaning of this section before it was amended by the Finance Act, 1988.
(1A) For the purposes of this subsection and subsections (1) and (2) and irrespective of the period of account for which a distribution is made by a company, a distribution or distributions, as the case may be, made by the company on a day (hereafter in this subsection referred to as the ‘first-mentioned day’) which is a day falling on or after the 6th day of April, 1989, shall be treated as having been made for the most recent accounting period of the company ending before the first-mentioned day:
Provided that a distribution that is—
(a) an interim dividend paid by the directors in respect of the profits of the accounting period in which it is paid, pursuant to powers conferred on them by the articles of association of the company, or
(b) a distribution by virtue only of subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) of the Corporation Tax Act, 1976,
shall be treated as having been made for the accounting period in which the first-mentioned day falls:
Provided also that—
(a) (i) where the first-mentioned day falls in an accounting period of the company which begins on the day on which the company commenced to be within the charge to corporation tax, the distribution or distributions, as the case may be, shall be treated as made for that accounting period and, where the total amount of distributions made by the company on or after the 6th day of April, 1989, which are treated as having been made for that accounting period would otherwise exceed the amount of the distributable income of the company for that accounting period, the excess shall be treated as a distribution or distributions, as the case may be, which has not or have not been made for any accounting period, and
(ii) where the first-mentioned day falls on or after the first day of an accounting period of the company which ends on a day on which the company ceases to be within the charge to corporation tax, the distribution or distributions, as the case may be, shall be treated as made for that accounting period;
(b) (i) where the total amount of distributions made by the company on or after the 6th day of April, 1989, which are treated as having been made for an accounting period, would otherwise exceed the amount of the distributable income of the company for that accounting period, the excess shall be treated as a distribution or distributions, as the case may be, made for the immediately preceding accounting period of the company, and
(ii) where the total amount of distributions made by the company on or after the 6th day of April, 1989, which are treated as having been made for the immediately preceding accounting period referred to in subparagraph (i), would otherwise exceed the amount of the distributable income of the company for that accounting period, the excess shall be treated as a distribution or distributions, as the case may be, made for the next immediately preceding accounting period of the company and so on,
and
(c) where by virtue of the application of the provisions of this subsection to the distribution or distributions, as the case may be, made by the company on the first-mentioned day there is an excess such as is mentioned in this proviso, that excess—
(i) where there is only one distribution made by the company on the first-mentioned day, shall be wholly attributed to that distribution, or
(ii) where there is more than one distribution so made on the first-mentioned day, shall be partly attributed to each of those distributions in the same respective proportion as the amount of each such distribution bears to the total amount of the distributions made by the company on that day,
so that any distribution made by the company on the first-mentioned day shall be treated as consisting of two or, if there is more than one such excess, more distributions each of which is made by the company for a different accounting period (if any).
(1B) For the purposes of this section—
(a) the amount of the distributable income of a company for an accounting period shall be the amount determined by the formula
(R−S) + T−U |
where R, S, T and U have the same meanings as in subsection (1), and
(b) the amount of the distributable manufacturing income of a company for an accounting period shall be the amount determined by the formula
(A−B) + E |
where A, B and E have the same meanings as in subsection (1).
(2) Where, by virtue of subsections (1) and (1A), a distribution made by a company on or after the 6th day of April, 1989 (hereafter in this subsection referred to as the first-mentioned distribution) is treated, as the case may be, as—
(i) consisting of, or including, a specified distribution, or
(ii) consisting of two or more distributions, one or more of which is treated as consisting of, or including, a specified distribution,
the first-mentioned distribution shall, notwithstanding any other provision of the Corporation Tax Acts, be treated for the purposes of those Acts as if it consisted of two distributions, either, but not both, of which may be nil, being respectively—
(a) a distribution which shall be a relevant distribution for the purposes of this section of an amount equal to the amount of the specified distribution mentioned in paragraph (i) or equal to the total amount of the specified distributions mentioned in paragraph (ii), as the case may be, and
(b) a distribution which is not a relevant distribution and which consists of the balance of the first-mentioned distribution.
(3) The tax credit to which a recipient of a relevant distribution is entitled in respect of it shall, notwithstanding any provision of the Corporation Tax Acts other than this section, be an amount equal to one-eighteenth of the amount of the relevant distribution.”.
(2) (a) In this subsection “the specified day” means the day, being a day not earlier than the 6th day of April, 1988, specified in a notice under paragraph (b).
(b) Where a company so elects by notice in writing given to the inspector, this section and section 45 of the Finance Act, 1980 (as amended by this section), shall have effect as respects any distributions made by the company on or after the specified day as if the date on which the specified day falls were substituted for “the 6th day of April, 1989” in each place where it occurs in this section, the said section 45 and Part II of the Second Schedule.
(3) Part II of the Second Schedule shall have effect for the purpose of supplementing subsection (1).
Chapter IV
Corporation Tax
Rates of corporation tax.
33.—(1) As respects any accounting period ending on or after the 1st day of April, 1988, section 1 of the Corporation Tax Act, 1976, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) For the financial year 1974 and each subsequent financial year there shall be charged on profits of companies a tax, to be called corporation tax, at the rate of—
(a) 50 per cent. for—
(i) each financial year until and including the year 1987, and
(ii) that part of the financial year 1988 beginning on the 1st day of January, 1988, and ending on the 31st day of March, 1988;
(b) 47 per cent. for—
(i) that part of the financial year 1988 beginning on the 1st day of April, 1988, and ending on the 31st day of December, 1988, and
(ii) that part of the financial year 1989 beginning on the 1st day of January, 1989, and ending on the 31st day of March, 1989;
and
(c) 43 per cent. for—
(i) that part of the financial year 1989 beginning on the 1st day of April, 1989, and ending on the 31st day of December, 1989, and
(ii) each subsequent financial year.”.
(2) Sections 28 and 79 of the Corporation Tax Act, 1976, shall not have effect for any accounting period ending on or after the 1st day of April, 1989.
(3) The Third Schedule shall have effect for the purpose of supplementing this section.
Amendment of Part XI (group relief) of Corporation Tax Act, 1976.
34.—Part XI of the Corporation Tax Act, 1976, is hereby amended by the insertion after section 116 of the following section:
“116A—(1) (a) In this section—
‘trade’ means a trade carried on by a company which consists of or includes the manufacture of goods (including activities carried on in an accounting period which would, if the company had sufficient profits in that period and made a claim for relief in respect of the trade under Chapter VI of Part I of the Finance Act, 1980, for that period, fall to be regarded for the purposes of that Chapter as the manufacture of goods);
‘income from the sale of goods’ in an accounting period in the course of a trade carried on by a company shall, subject to section 118 as applied for the purposes of relief under this section, be such income as would be ‘the income from the sale of those goods’ in that period in the course of the trade for the purposes of a claim under section 41 (2) of the Finance Act, 1980, if—
(i) no group relief under this section were allowed against income from the trade in that period,
(ii) the company had sufficient profits, and
(iii) the company made a claim for relief under Chapter VI of Part I of the Finance Act, 1980;
‘a loss from the sale of goods’ in the course of a trade in an accounting period shall be such amount as would be the amount of the income from the sale of goods in that period if, notwithstanding section 41 (4) of the Finance Act, 1980, ‘the company's income for the relevant accounting period from the sale in the course of the trade mentioned in that subsection of goods and merchandise’ for the purposes of subsection (3) of the said section were the amount of so much of the loss, computed as for the purposes of section 16 (2), from the trade in the period as appears to the inspector, or on appeal, to the Appeal Commissioners to be referable to a loss incurred in the sale of goods and merchandise:
Provided that a loss such as is mentioned in section 28 (4) (b) of the Finance Act, 1987, shall not be a loss from the sale of goods;
‘charges on income paid for the purpose of the sale of goods’ in the course of a trade in an accounting period shall be such amount as would be the amount of the income from the sale of goods in that period if, notwithstanding section 41 (4) of the Finance Act, 1980, ‘the company's income for the relevant accounting period from the sale in the course of the trade mentioned in that subsection of goods and merchandise’ for the purposes of subsection (3) of the said section were the amount of so much of the charges on income paid wholly and exclusively for the purposes of the trade in that period as appears to the inspector, or on appeal, to the Appeal Commissioners to be referable to charges on income paid for the purpose of the sale of goods and merchandise;
‘an excess of charges on income paid for the purpose of the sale of goods’ in the course of the trade in an accounting period shall be so much of an amount, being the amount by which the charges on income paid by a company for the purpose of the sale of goods in the course of the trade in that period exceed the income from the sale of goods in the course of the trade in that period, as does not exceed the excess referred to in section 116 (6) as computed for the company for that period;
‘the sale of goods and merchandise’ in the course of a trade carried on by a company shall mean the sale of such goods and merchandise as would respectively be treated as goods and merchandise for the purposes of a claim under Chapter VI of the Finance Act, 1980, if the company had a sufficiency of profits and had made such a claim.
(b) For the purposes of this section—
(i) where an accounting period begins before the 1st day of January, 1989, and ends on or after that date it shall be divided into one part, beginning on the date on which the accounting period begins and ending on the 31st day of December, 1988, and another part, beginning on the 1st day of January, 1989, and ending on the day on which the accounting period ends, and both parts of the accounting period shall be treated as if they were separate accounting periods, and
(ii) where an accounting period begins before the 1st day of January, 2001, and ends on or after that date it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 2000, and another part, beginning on the 1st day of January, 2001, and ending on the day the accounting period ends, and both parts shall be treated as if they were separate accounting periods.
(2) (a) Notwithstanding subsections (1) and (6) of section 116 and section 117, if, in any accounting period falling within the period from the 1st day of January, 1989, to the 31st day of December, 2000, the surrendering company incurs a loss from the sale of goods or an excess of charges on income paid for the purpose of the sale of goods, that loss or excess may be set off for the purposes of corporation tax against income from a trade of the claimant company for its corresponding accounting period to the extent of that income or, if it is less, to the extent of the income from the sale of goods in the course of the trade, but no other relief shall be given in respect of that loss or excess to a company other than the surrendering company.
(b) Group relief allowed under paragraph (a) shall reduce the income from a trade of the claimant company for an accounting period—
(i) before relief granted under section 18 (terminal loss in trade) in respect of a loss incurred in a succeeding accounting period or periods, and
(ii) after relief granted under section 16 (relief for trading losses other than terminal loss) in respect of a loss incurred in a preceding accounting period or periods.
(3) (a) For the purposes of subsection (3) of section 41 of the Finance Act, 1980, ‘the amount of the company's income for the relevant accounting period from the sale in the course of the trade mentioned in that subsection of goods and merchandise’ shall be determined in accordance with subsection (4) of the said section 41 as if no group relief had been allowed under this section.
(b) Notwithstanding the provisions of subsection (3) of the said section 41, ‘the income from the sale of those goods’ in an accounting period for the purposes of subsection (2) of the said section 41 shall be the sum determined by subsection (3) of the said section 41 for that period reduced by any group relief allowed under this section against income of the trade mentioned in subsection (2) of the said section 41 in that period.
(4) This section shall not apply to—
(a) (i) a loss from the sale of goods in the course of a trade, or
(ii) an excess of charges on income paid for the purpose of the sale of goods in the course of a trade, in an accounting period or part of an accounting period falling before the 6th day of April, 1990, if, in the latest preceding accounting period in which there was income from the trade in respect of which corporation tax was payable, the amount thereof was reduced under Part IV, or
(b) so much of a loss from the sale of goods in the course of a trade in an accounting period as does not exceed the amount of the capital allowances under section 42 (2) of the Finance Act, 1986, deducted by the surrendering company in computing the loss which it has incurred in that period in carrying on trading operations specified in a certificate given to it and not revoked by the Minister for Finance under section 39B (2) of the Finance Act, 1980.
(5) For the purposes of this section—
(a) in the case of a claim made by a company as a member of a consortium, only a fraction of a loss from the sale of goods or an excess of charges on income paid for the purpose of the sale of goods may be set off, and that fraction shall be equal to that member's share in the consortium, subject to any further reduction under section 118 (2), and
(b) section 118 shall have effect as if—
(i) for ‘total profits’ in paragraph (a) of subsection (2) there were substituted ‘income from a trade’, and
(ii) for ‘the said profits’ in paragraph (b) there were substituted ‘the income from the sale of goods in the course of a trade of the claimant company’.”.
Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980.
35.—Section 39A of the Finance Act, 1980, is hereby amended by the deletion of the proviso to subsection (2).
Amendment of section 39B (relief in relation to income from certain trading operations carried on in Custom House Docks Area) of Finance Act, 1980.
36.—(1) Subsection (7) (c) of section 39B (inserted by the Finance Act, 1987) of the Finance Act, 1980, is hereby repealed and shall be deemed never to have been enacted.
(2) Subject to the provisions of subsections (6) and (7) of the said section 39B, the Minister for Finance may give to a company a certificate, within the meaning of subsection (2) of that section, having effect from the date on which it would have had effect but for the said subsection (7) (c).
(3) Subsection (6) of the said section 39B is hereby amended by the insertion after paragraph (iii) of the following paragraph—
“(iiia) dealing in commodity futures or commodity options on behalf of persons not ordinarily resident in the State, other than on behalf of persons who—
(I) carry on a trade in which commodities of a type which are the subject of the futures or options, as the case may be, are used in the course of the carrying on of the trade, or
(II) would be regarded for the purposes of the Corporation Tax Acts as connected with a person who carries on such a trade,”.
(4) (a) In this subsection—
“the Area” has the same meaning as it has for the purposes of the said section 39B;
“foreign life assurance business” means relevant trading operations within the meaning of the said section 39B consisting of life assurance business with policy holders and annuitants who reside outside the State;
“foreign unit trust business” means relevant trading operations within the meaning of the said section 39B consisting of the management of the investments of one or more qualifying unit trusts;
“qualifying unit trust” means a unit trust scheme—
(a) that is a registered unit trust scheme within the meaning of the Unit Trusts Act, 1972,
(b) the business of which—
(i) is carried on in the Area, or
(ii) is not so carried on but is carried on in the State and would be carried on in the Area but for circumstances outside the control of the person or persons carrying on the business,
and
(c) as respects which all holders of units in the scheme are persons resident outside the State;
“tax” means income tax, corporation tax or capital gains tax, as may be appropriate.
(b) Notwithstanding any other provision of the Tax Acts, the rate at which any tax is chargeable (before any credit is allowed for foreign tax) in respect of income arising or chargeable gains accruing from securities or possessions in any place outside the State that are investments of a foreign life assurance business or investments managed by a foreign unit trust business shall not exceed 10 per cent.
Application of section 84 (matters to be treated as distributions) of Corporation Tax Act, 1976, to certain interest.
37.—(1) (a) This section applies to so much of any interest as—
(i) is a distribution by virtue only of section 84 (2) (d) (iv) of the Corporation Tax Act, 1976,
(ii) is payable by a qualified company in the course of carrying on relevant trading operations and would, but for the said section 84 (2) (d) (iv), be deductible as a trading expense in computing the amount of the company's income from the relevant trading operations, and
(iii) is interest payable to a company which is a resident of the United States of America or of 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.
(b) In paragraph (a)—
“qualified company” and “relevant trading operations” have the same meaning as they have for the purposes of section 39B (inserted by the Finance Act, 1987) of the Finance Act, 1980;
“resident of the United States of America” has the meaning assigned to it by the Convention set out in Schedule 8 to the Income Tax Act, 1967.
(c) For the purposes of paragraph (a), a company shall be regarded as being a resident of a territory other than the United States of America if it is so regarded under arrangements made with the government of that territory and having the force of law by virtue of section 361 of the Income Tax Act, 1967.
(2) Where a company proves that this section applies to any interest payable by it for an accounting period and elects to have that interest treated as not being a distribution for the purposes of section 84 (2) (d) (iv) of the Corporation Tax Act, 1976, the said section 84 (2) (d) (iv) shall not apply to that interest.
(3) An election under this section in relation to interest payable by a company for an accounting period shall be made in writing to the inspector and submitted together with the company's return of its profits for the period.
Amendment of section 31 (interest payments by companies and to non-residents) of Finance Act, 1974.
38.—Section 31 of the Finance Act, 1974, is hereby amended by the insertion in subsection (3), after paragraph (c), of the following paragraph—
“(cc) interest paid to a person whose usual place of abode is outside the State by a company in the course of carrying on relevant trading operations within the meaning of section 39A (inserted by the Finance Act, 1981) or section 39B (inserted by the Finance Act, 1987) of the Finance Act, 1980, or”.
Exemption of certain income of Nítrigin Éireann Teoranta.
39.—Notwithstanding any provision of the Corporation Tax Acts, income—
(a) arising to Nítrigin Éireann Teoranta in any accounting period ending in the period commencing on the 1st day of January, 1987, and ending on the 31st day of December, 1992, from the business of supplying gas, purchased from Bord Gáis Éireann, to Irish Fertilizer Industries Limited under a contract between Nítrigin Éireann Teoranta and Irish Fertilizer Industries Limited, 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.
Amendment of section 28 (relief in relation to income from qualifying shipping trade) of Finance Act, 1987.
40.—(1) Subsection (1) of section 28 of the Finance Act, 1987, is hereby amended—
(a) by the insertion after “vessel” in paragraph (i) of the definition of “qualifying ship” of “other than a vessel normally used for the purposes of an activity mentioned in paragraph (d) of the definition of qualifying shipping activities in this subsection”, and
(b) in the definition of “qualifying shipping activities”—
(i) by the deletion of “and” in paragraph (c), and
(ii) by the substitution for paragraph (d) of the following paragraphs—
“(d) the subjecting of fish to a manufacturing process on board a qualifying ship, and
(e) the letting on charter of a qualifying ship for use for the said purposes where the operation of the ship, and the crew of the ship, remain under the direction and control of the company;”,
and the said definitions as so amended are set out in the Table to this section.
(2) For the purposes of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of the Finance Act, 1984, any reference to section 28 (1) of the Finance Act, 1987, shall be construed as if subsection (1) had not been enacted.
(3) Subsection (4) of the said section 28 is hereby amended by the substitution in paragraph (c) of “paragraph (c)” for “paragraph (b)” and the said paragraph, as so amended, is set out in the Table to this section.
TABLE
“qualifying ship” means a sea-going vessel which—
(a) is owned to the extent of not less than 51 per cent. by a person or persons ordinarily resident in the State,
(b) is registered in the State under Part II of the Mercantile Marine Act, 1955,
(c) is of not less than 100 tons gross tonnage, and
(d) is self-propelled,
but notwithstanding anything in paragraphs (a), (b), (c) or (d) of this definition does not include—
(i) a fishing vessel other than a vessel normally used for the purposes of an activity mentioned in paragraph (d) of the definition of qualifying shipping activities in this subsection,
(ii) a tug,
(iii) a vessel (including a dredger) used primarily as a floating platform for working machinery or as a diving platform,
(iv) a vessel used for the purposes of transporting supplies or personnel to, or providing services in respect of, a mobile or fixed rig, platform, vessel or installation of any kind at sea, and
(v) any other vessel of a type which is not normally used for the purposes of qualifying shipping activities;
“qualifying shipping activities” means activities carried on by a company in the course of a trade and which consist of—
(a) the use of a qualifying ship for the purpose of carrying by sea passengers or cargo for reward,
(b) the provision, on board the qualifying ship, of services ancillary to the said use of the qualifying ship,
(c) the granting of rights by virtue of which another person provides, or will provide, the said services, on board the said qualifying ship,
(d) the subjecting of fish to a manufacturing process on board a qualifying ship, and
(e) the letting on charter of a qualifying ship for use for the said purposes where the operation of the ship, and the crew of the ship, remain under the direction and control of the company;
(c) the letting on charter of a ship referred to at paragraph (a) (ii), in the course of a trade, shall be deemed notwithstanding paragraph (c) of subsection (1) of section 40 of the Finance Act, 1984, to be a trade of leasing for the purposes of that section and to be a separate trade as provided for in subsection (2) of that section.
Relief from corporation tax in respect of certain dividends from a non-resident subsidiary.
41.—(1) (a) In this section—
“approved investment plan” means an investment plan in respect of which the Minister has given a certificate in accordance with subsection (2) to the company concerned;
“investment plan” means a plan of a company resident in the State which is directed towards the creation or maintenance of employment in the State in trading operations carried on, or to be carried on, in the State and which has, prior to its implementation, been submitted to the Minister by the company for the purpose of enabling it to claim relief under this section;
“Minister” means the Minister for Finance;
“relevant dividends” means dividends received on or after the 6th day of April, 1988, by a company resident in the State (being the company claiming the relief under this section) from a foreign subsidiary of the company and which are—
(i) applied, not earlier than the 6th day of April, 1988, and within a period which commences one year before the day on which the dividends are received in the State and ends two years after that day, for the purposes of an approved investment plan, and
(ii) specified in a certificate given by the Minister under subsection (2);
“relief under this section” means, in relation to a company for an accounting period, the amount by which any corporation tax payable by the company is reduced by virtue of subsection (3).
(b) (i) The reference in paragraph (a) to “a foreign subsidiary” means a 51 per cent. subsidiary of a company where the company is resident in the State and the subsidiary is a resident of the United States of America or of 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.
(ii) For the purposes of subparagraph (i)—
“resident of the United States of America” has the meaning assigned to it by the Convention set out in Schedule 8 to the Income Tax Act, 1967;
a company shall be regarded as being a resident of a territory other than the United States of America if it is so regarded under the provisions of arrangements made with the government of that territory and having the force of law by virtue of section 361 of the said Act.
(2) Where an investment plan has been duly submitted by a company and the Minister—
(a) is satisfied that the plan is directed towards the creation or maintenance of employment in the State in trading operations carried on, or to be carried on, in the State, and
(b) has been informed in writing by the company of the amount of dividends concerned,
the Minister may give a certificate to the company certifying that an amount of dividends specified in the certificate shall be an amount of relevant dividends.
(3) Subject to subsection (4), where a company claims and proves that it has received in an accounting period any amount of relevant dividends, the amount of its income for the period represented by those dividends shall not be taken into account in computing the income of the company for that accounting period for the purposes of corporation tax.
(4) Where, in relation to a certificate given to a company under subsection (2), the Minister considers that, as regards the approved investment plan concerned, all or part of the relevant dividends have not been applied within the period provided for in the definition of “relevant dividends” in subsection (1) (a), he may, by notice in writing to the company, reduce the amount of the relevant dividends specified in the certificate by so much as has not been so applied and, accordingly, where the amount of the relevant dividends specified in a certificate is so reduced—
(a) in a case where relief under this section has been granted in respect of the amount of the relevant dividends specified in the certificate before such a reduction of that amount, the inspector shall make such assessments or additional assessments as are necessary to recover the relief given in respect of the amount of the reduction, and
(b) in a case where a claim for relief has not yet been made, relief shall not be due under this section in respect of the amount of the reduction.
(5) A claim for relief under this section shall be made in writing to the inspector and shall be submitted together with the company's return of profits for the period in which the relevant dividends are received in the State.
Exemption from corporation tax of profits of Custom House Docks Development Authority.
42.—Notwithstanding any provision of the Corporation Tax Acts, profits arising to the Custom House Docks Development Authority in any accounting period ending after the 17th day of November, 1986, shall be exempt from corporation tax.
Chapter V
Capital Allowances
Amendment of section 251 (initial allowances for machinery and plant) of Income Tax Act, 1967.
43.—Section 251 (as amended by section 20 of the Finance Act, 1985) of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (4), after paragraph (b), of the following paragraph:
“(bb) (i) in relation to capital expenditure incurred on or after the 1st day of April, 1988, and before the 1st day of April, 1989, as if ‘three-fourths’ were substituted for ‘one-fifth’ in subsection (1), and
(ii) in relation to capital expenditure incurred on or after the 1st day of April, 1989, and before the 1st day of April, 1991, as if ‘one-half’ were substituted for ‘one-fifth’ in subsection (1).”,
and
(b) by the insertion after subsection (6) of the following subsection:
“(7) Where an allowance in respect of capital expenditure incurred on or after the 1st day of April, 1988, on the provision of new machinery or plant is made under this section, section 11 of the Finance Act, 1967, and section 26 of the Finance Act, 1971, shall not have effect in relation to an allowance which falls to be made under section 241 of the Income Tax Act, 1967, for wear and tear of the said machinery or plant.”.
Amendment of section 254 (industrial building allowance) of Income Tax Act, 1967.
44.—Section 254 (as amended by section 20 of the Finance Act, 1985) of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (6) of the following subsection:
“(7) Where an allowance in respect of capital expenditure incurred on or after the 1st day of April, 1988, on the construction of a building or structure is made under this section, no increase in any allowance under section 264 of the Income Tax Act, 1967, by virtue of the provisions of section 25 of the Finance Act, 1978, shall be made in relation to that capital expenditure.”.
Amendment of section 265 (balancing allowances and balancing charges) of Income Tax Act, 1967.
45.—Section 265 (as amended by section 20 of the Finance Act, 1985) of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (1) after paragraph (c) of the following paragraph:
“(d) where consideration (other than rent or an amount treated as rent under section 83 of the Income Tax Act, 1967) is received by the person entitled to the relevant interest in respect of an interest which is subject to that relevant interest,”,
(b) by the substitution for subsection (2) of the following subsection:
“(2) Where there are no sale, insurance, salvage or compensation moneys, or consideration of the type referred to in paragraph (d) of subsection (1), or where the residue of the expenditure immediately before the event exceeds those moneys or that consideration, a balancing allowance shall be made and the amount thereof shall be the amount of the said residue or, as the case may be, of the excess thereof over the said moneys or the said consideration.”,
and
(c) by the substitution for subsection (3) of the following subsection:
“(3) If the sale, insurance, salvage or compensation moneys, or consideration of the type referred to in paragraph (d) of subsection (1), exceed the residue, if any, of the expenditure immediately before the event, a balancing charge shall be made and the amount on which it is made shall be an amount equal to the excess, or, where the residue is nil, to the said moneys or the said consideration.”.
Amendment of section 11 (wear and tear allowances for certain machinery and plant in undeveloped areas) of Finance Act, 1967.
46.—Section 11 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1967, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) (a) Subject to the provisions of this section, where for any chargeable period an allowance falls to be made under section 241 of the Income Tax Act, 1967, for wear and tear of any qualifying machinery or plant, the allowance shall, subject to subsection (6) of that section, be increased by such amount as is specified by the person to whom the allowance is to be made; and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to an allowance made under the said section 241 shall be construed as a reference to that allowance as increased under this subsection.
(b) As respects any machinery or plant provided for use on or after the 1st day of April, 1988, any allowance made under section 241 of the Income Tax Act, 1967, and increased under paragraph (a) of this subsection, in respect of that machinery or plant, whether claimed in one chargeable period or more than one such period, shall not, in the aggregate, exceed—
(i) if the machinery or plant is provided for use before the 1st day of April, 1989, 75 per cent., or
(ii) if the machinery or plant is provided for use on or after the 1st day of April, 1989, 50 per cent.,
of the capital expenditure incurred on the provision of that machinery or plant.”.
Amendment of section 26 (increase of wear and tear allowances for certain machinery and plant) of Finance Act, 1971.
47.—Section 26 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1971, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) (a) Subject to the provisions of this section, where for any chargeable period an allowance falls to be made under section 241 of the Income Tax Act, 1967, for wear and tear of any qualifying machinery or plant, the allowance shall, subject to subsection (6) of that section, be increased by such amount as is specified by the person to whom the allowance is to be made; and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to an allowance made under the said section 241 shall be construed as a reference to that allowance as increased under this subsection.
(b) As respects any machinery or plant provided for use on or after the 1st day of April, 1988, any allowance made under section 241 of the Income Tax Act, 1967, and increased under paragraph (a) of this subsection, in respect of that machinery or plant, whether claimed in one chargeable period or more than one such period, shall not, in the aggregate, exceed—
(i) if the machinery or plant is provided for use before the 1st day of April, 1989, 75 per cent., or
(ii) if the machinery or plant is provided for use on or after the 1st day of April, 1989, 50 per cent.,
of the capital expenditure incurred on the provision of that machinery or plant.”.
Amendment of section 25 (increase of writing-down allowances for certain industrial buildings) of Finance Act, 1978.
48.—Section 25 (as amended by section 25 of the Finance Act, 1979) of the Finance Act, 1978, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) (a) Where for any chargeable period an allowance falls to be made under the said section 264 in respect of qualifying expenditure, the allowance shall, subject to subsection (4) of that section, be increased by such amount as is specified by the person to whom the allowance is to be made and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to an allowance made under the said section 264 shall be construed as a reference to that allowance as increased under this section.
(b) As respects any qualifying expenditure incurred on or after the 1st day of April, 1988, any allowance made under section 264 of the Income Tax Act, 1967, and increased under paragraph (a) of this subsection, in respect of that expenditure, whether claimed in one chargeable period or more than one such period, shall not, in the aggregate, exceed—
(i) if the qualifying expenditure is incurred before the 1st day of April, 1989, 75 per cent., or
(ii) if the qualifying expenditure is incurred on or after the 1st day of April, 1989, 50 per cent.,
of the amount of that qualifying expenditure.”.
Amendment of section 25 (allowance for expenditure on multi-storey car-parks) of Finance Act, 1981.
49.—Section 25 (as amended by section 51 of the Finance Act, 1986) of the Finance Act, 1981, is hereby amended by the substitution in subsection (1) of “1991” for “1988”.
Continuation of certain allowances.
50.—The provisions (inserted by the Corporation Tax Act, 1976, and amended by section 20 of the Finance Act, 1985) of the Income Tax Act, 1967, specified in the Table to this section shall have effect as if the references to the 1st day of April, 1988 (as provided for in section 20 of the Finance Act, 1985) were references to the 1st day of April, 1991.
TABLE
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).
Application of certain allowances in relation to certain areas and certain expenditure.
51.—(1) This section applies to—
(a) machinery or plant or an industrial building provided for use for the purposes of trading operations which are relevant trading operations within the meaning of section 39A (inserted by the Finance Act, 1981) or section 39B (inserted by the Finance Act, 1987) of the Finance Act, 1980;
(b) a premises which is a qualifying premises, within the meaning of section 42 of the Finance Act, 1986;
(c) machinery or plant or an industrial building—
(i) the expenditure on the provision of which was incurred under a binding contract entered into on or before the 27th day of January, 1988, or
(ii) which is provided for the purposes of a project approved by an industrial development agency on or before the 31st day of December, 1988;
and
(d) machinery or plant provided before the 1st day of April, 1991, for the purposes of a trade or part of a trade of hotel-keeping carried on in a building or structure or part thereof (including machinery or plant provided by a lessor to a lessee for use in such a trade or part thereof) where a binding contract for the provision of the said building or structure was entered into after the 27th day of January, 1988, and before the 1st day of June, 1988.
(2) Section 251 (as amended by the Finance Act, 1988) of the Income Tax Act, 1967, shall have effect in relation to capital expenditure incurred on the provision of machinery or plant to which this section applies as if paragraph (bb) of subsection (4) and subsection (7) were deleted and as if “1991” were substituted for “1988” in subsection (4) (d).
(3) Section 11 (as amended by the Finance Act, 1988) of the Finance Act, 1967, and section 26 (as amended by the Finance Act, 1988) of the Finance Act, 1971, shall have effect in relation to an allowance which falls to be made under section 241 of the Income Tax Act, 1967, for wear and tear of any machinery or plant to which this section applies as if—
(a) paragraph (b) of subsection (2) of the said section 11, and
(b) paragraph (b) of subsection (2) of the said section 26,
were deleted.
(4) Section 254 (as amended by the Finance Act, 1988) of the Income Tax Act, 1967, and section 25 (as amended by the Finance Act, 1988) of the Finance Act, 1978, shall have effect in relation to capital expenditure on the construction of an industrial building or a premises to which this section applies as if—
(a) subsection (7) of the said section 254, and
(b) paragraph (b) of subsection (2) of the said section 25,
were deleted.
(5) Section 265 of the Income Tax Act, 1967, shall have effect as respects the relevant interest in a building or structure to which subsection (1) (d) applies as if section 45 had not been enacted.
(6) In this section “industrial development agency” means the Industrial Development Authority, Shannon Free Airport Development Company Limited or Údarás na Gaeltachta.
Farming.
52.—(1) Section 22 (as amended by section 15 of the Finance Act, 1983) of the Finance Act, 1974, is hereby amended—
(a) as respects expenditure incurred on or after the 1st day of April, 1989, by the insertion in subsection (2) after “fences” of “roadways, holding yards, drains or land reclamation”, and the said subsection (2) (apart from the proviso) as so amended, is set out in the Table to this subsection,
and
(b) by the substitution for paragraph (b) in the proviso to subsection (2) of the following paragraph:
“(b) the maximum farm buildings allowance to be made under this section for any chargeable period—
(i) in relation to capital expenditure incurred before the 1st day of April, 1989, shall not exceed three-tenths of that capital expenditure, and
(ii) in relation to capital expenditure incurred on or after the 1st day of April, 1989, shall not exceed one-half of that capital expenditure.”.
TABLE
(2) Where a person to whom this section applies incurs, for the purpose of a trade of farming land occupied by him, any capital expenditure on the construction of farm buildings (excluding a building or part of a building used as a dwelling), fences, roadways, holding yards, drains or land reclamation, or other works, there shall be made to him during a writing-down period of ten years beginning with the chargeable period related to that expenditure, writing-down allowances (in this section referred to as “farm building allowances”) in respect of that expenditure and such allowances shall be made in taxing the trade:
(2) Section 14 of the Finance Act, 1977, is hereby amended by the insertion in subsection (1) after “the 6th day of April, 1977,” of “and before the 1st day of April, 1989,”.
(3) Section 26 of the Finance Act, 1980, shall not have effect for any chargeable period commencing after the 5th day of April, 1989.
Chapter VI
Pension Fund Levy
Pension fund levy.
53.—(1) In this section—
“assets” means, in relation to a scheme, investments, deposits and any other property (including any debt and any contract of assurance) held for the purposes of the scheme, other than excluded assets;
“administrator” means, in relation to a scheme, the trustees or other persons having the management of the assets of the scheme;
“chargeable person” means, in relation to the assets of a scheme—
(a) where the assets are not contracts of assurance, the administrator in relation to the scheme, and
(b) where the assets are contracts of assurance, the insurer in relation to such a contract;
“contract of assurance” means any contract of a type described in section 50 (4) of the Corporation Tax Act, 1976;
“excluded assets” means, in relation to a scheme, assets representing—
(a) the liabilities of a scheme which are attributable to the provision of relevant benefits (within the meaning of section 13 of the Finance Act, 1972) in respect of employees whose employment is exercised wholly outside the State, or
(b) liabilities under any contract other than a contract in respect of business in class VII of the Annex to Council Directive 79/267/EEC of 5 March 1979(1) ;
“insurer” means a person who is the holder of an authorisation within the meaning of the Regulations or is the holder of an assurance licence that is deemed by those Regulations to be an authorisation;
“pension fund”, in relation to an insurer, has the same meaning as it has in section 50 (3) of the Corporation Tax Act, 1976;
“the Regulations” means the European Communities (Life Assurance) Regulations, 1984 (S.I. No. 57 of 1984);
“scheme” means a retirement benefits scheme within the meaning of
section 14 of the Finance Act, 1972, or a retirement annuity contract or a trust scheme to which section 235 or section 235A of the Income Tax Act, 1967, applies.
(2) For the purposes of this section, “the chargeable amount” in relation to any assets shall be an amount determined by the formula
(A × 9) ______ 100 | − P |
where—
A is the aggregate market value on the 1st day of January, 1988, of the assets, and
P is the total amount of any pensions (including annuities) paid in the year 1988 in respect of liabilities of the scheme represented by any asset included in determining the amount of A:
Provided that, in the case of a chargeable person other than an insurer, the chargeable amount shall be the amount determined by the above formula less—
(a) the amount of any interest received in the year 1988 (being relevant interest within the meaning of section 31 (1) of the Finance Act, 1986) in respect of any deposit included in determining the amount of A, and
(b) if it would have the effect of reducing the chargeable amount to nil, £5,000 or such lesser amount as would have that effect.
(3) For the year 1988, there shall be charged, in accordance with the provisions of this section, on the chargeable person in relation to any assets of a scheme, a levy (hereafter in this section referred to as “the levy”) at the rate of 6 per cent. on the chargeable amount in respect of the assets.
(4) The chargeable person shall make on or before the 30th day of June, 1989, a return to the Collector-General showing—
(a) the chargeable amount for the year 1988,
(b) the amount of the levy chargeable under this section in respect of that amount, and
(c) any amount paid in accordance with subsection (6) on account of the amount referred to in paragraph (b).
(5) The amount of the levy required to be included in a return under this section shall be due and payable on the 30th day of June, 1989, and shall be paid by the chargeable person to the Collector-General and the amount of the levy so due shall be payable without the making of an assessment; but the amount of the levy which has become so due and payable may be assessed on the chargeable person if that amount or any part of it is not paid on or before that day.
(6) Notwithstanding subsection (5), the chargeable person shall pay to the Collector-General on or before the 30th day of November, 1988, an amount on account of the amount of the levy payable for the year 1988 and the amount so payable on account shall be not less than 90 per cent. of the amount of the levy due in accordance with subsection (5) and the amount so paid on account shall be treated as a payment of an equal amount of the levy due in accordance with subsection (5).
(7) Any amount on account of the levy payable by a chargeable person under subsection (6) shall be so payable without the making of an assessment and the provisions of this section relating to the collection and recovery of the levy shall apply, with any necessary modifications, to the collection and recovery of an amount on account of the levy.
(8) If it appears to the inspector that there is any amount of the levy payable which ought to have been and has not been included in a return under subsection (4), or if the inspector is dissatisfied with any such return, he may make an assessment on the chargeable person to the best of his judgment to recover any unpaid amount; and any amount of the levy due under an assessment made by virtue of this subsection shall be treated for the purposes of interest on the unpaid levy as having been payable at the time when it would have been payable if a return had been made.
(9) (a) Any amount of the levy assessed on a chargeable person under this section shall be due within one month after the issue of the notice of assessment (unless that amount or any amount treated as an amount on account of it is due earlier under subsection (5) or (6)), subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under subsection (5) or (6).
(b) On the determination of an appeal against an assessment under this section, any amount of the levy overpaid shall be repaid.
(10) (a) All the provisions of the Income Tax Acts relating to—
(i) assessments to income tax,
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
(iii) the collection and recovery of income tax,
shall, so far as they are applicable, apply to the assessment, collection and recovery of any amount of the levy.
(b) Any amount of the levy or amount on account of the levy payable in accordance with this section without the making of an assessment shall carry interest at the rate of 1.25 per cent. for each month or part of a month from the date when the amount becomes due and payable until payment.
(c) The provisions of subsections (3) to (5) of section 550 of the Income Tax Act, 1967, shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under the said section 550.
(d) In its application to any amount of the levy charged by any assessment made in accordance with this Chapter, section 550 of the Income Tax Act, 1967, shall have effect with the omission of the proviso to subsection (1) and of subsections (2) and (2A).
(e) Notwithstanding anything in the Income Tax Acts, the provisions of section 30 of the Finance Act, 1976, shall not apply in relation to any amount of the levy which is charged by an assessment made in accordance with this Chapter.
(11) Every return for the purposes of this section shall be in a form prescribed by the Revenue Commissioners and shall include a declaration to the effect that it is complete.
(12) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 of “Finance Act, 1988, section 53 (4)”.
(13) The levy charged by this section shall not be allowed as a deduction or as a credit for the purpose of the computation or charge of any tax or duty under the care and management of the Revenue Commissioners.
(14) If under this section—
(a) a chargeable person who is an insurer pays an amount in respect of the levy in relation to a contract of assurance, the amount shall be deemed to be a necessary disbursement from the pension fund of the insurer and the insurer may adjust accordingly any benefits under the contract, and
(b) a chargeable person who is an administrator pays an amount in respect of the levy in relation to the assets of a scheme, the amount shall be deemed to be a necessary disbursement from those assets and any benefits payable under the scheme may be adjusted accordingly.
PART II
Customs and Excise
Interpretation (Part II).
54.—In this Part “the Order of 1987” means the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987).
Tobacco products.
55.—(1) (a) In this section “the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977.
(b) In this section and in the Fourth Schedule “cigarettes”, “cigars”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and by this section.
(2) The Act of 1977 is hereby amended—
(a) in section 1 (1)—
(i) by the deletion of the definition of “cavendish or negrohead”, and
(ii) by the substitution of “sweetened pipe tobacco” for “cavendish or negrohead” in the definitions of “hard pressed tobacco” and “other pipe tobacco”,
and
(b) in the First Schedule, by the substitution of “Sweetened pipe tobacco” for “Cavendish or negrohead”.
(3) The duty of excise on tobacco products imposed by section 2 of the Act of 1977 shall, in lieu of the several rates specified in the Schedule to the Order of 1987, be charged, levied and paid, as on and from the 28th day of January, 1988, at the several rates specified in the Fourth Schedule.
Hydrocarbons.
56.—(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in paragraph 5 (1) of the Order of 1987, be charged, levied and paid, as on and from the 28th day of January, 1988, at the rate of £29.47 per hectolitre.
(3) (a) For the purposes of this subsection—
(i) mineral hydrocarbon light oil shall be deemed to be unleaded if it contains not more than 0.013 grammes of lead per litre or, where such oil is delivered for home use before the 1st day of April, 1990, if it contains not more than 0.020 grammes of lead per litre, and
(ii) the lead content of mineral hydrocarbon light oil shall be established in accordance with the provisions of Council Directive No. 85/210/EEC of 20th March, 1985(1) .
(b) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, a rebate of the duty of excise imposed by paragraph 11 (1) of the Order of 1975 on mineral hydrocarbon light oil shall be allowed at the rate of £0.80 per hectolitre in respect of such oil (not being aviation gasoline within the meaning of section 73 of the Finance Act, 1984) which is deemed to be unleaded by virtue of paragraph (a) and on which the said duty is paid on or after the 28th day of January, 1988.
(4) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall, in lieu of the rate specified in paragraph 5 (2) of the Order of 1987, be charged, levied and paid, as on and from the 28th day of January, 1988, at the rate of £22.31 per hectolitre.
Removal of substances mixed with goods liable to excise duty.
57.—(1) This section applies to any goods liable to a duty of excise which are mixed with some other substance or substances for purposes connected with a rebate of excise duty on the said goods or the exemption of the said goods from excise duty.
(2) Any person who, without the consent in writing of the Revenue Commissioners, removes or attempts to remove or is knowingly concerned in removing or attempting to remove a substance or substances mentioned in subsection (1) from goods to which this section applies, or knowingly deals in any manner with such goods from which a substance or substances mentioned in subsection (1) has or have, without the consent aforesaid, been removed, shall be guilty of an offence.
(3) A person guilty of an offence under subsection (2) shall be liable—
(a) on summary conviction, to an excise penalty not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both, or
(b) on conviction on indictment, to an excise penalty not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both.
(4) Section 13 of the Criminal Procedure Act, 1967, as amended by section 17 of the Criminal Justice Act, 1984, shall apply in relation to an offence under subsection (2) as if the references in subsection (3) (a) of the said section 13 to a fine were references to an excise penalty.
(5) Where an offence under subsection (2) is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.
Confirmation of an Order.
58.—The Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987 (S.I. No. 338 of 1987), is hereby confirmed.
PART III
Value-Added Tax
Interpretation (Part III).
59.—In this Part “the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 1 (interpretation) of Principal Act.
60.—Section 1 (2) of the Principal Act is hereby amended by the insertion after paragraph (b) of the following:
“(bb) money due to the person which, in accordance with the provisions of section 73 of the Finance Act, 1988, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and”.
Amendment of section 11 (rates of tax) of Principal Act.
61.—Section 11 (1) (inserted by the Finance Act, 1985) of the Principal Act is hereby amended—
(a) by the insertion in paragraph (a) after “in paragraphs (b)” of “, (bb)”,
(b) by the insertion of the following paragraph after paragraph (b):
“(bb) 5 per cent. of the amount on which tax is chargeable in relation to the supply of electricity,”, and
(c) by the substitution in paragraph (d) of “1.4 per cent.” for “1.7 per cent.” (inserted by the Finance Act, 1987).
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
62.—Section 12A (inserted by the Value-Added Tax (Amendment) Act, 1978) of the Principal Act is hereby amended by the substitution in subsection (1) of “1.4 per cent.” for “1.7 per cent.” (inserted by the Finance Act, 1987).
Amendment of Second Schedule to Principal Act.
63.—The Second Schedule (inserted by the Finance Act, 1976) to the Principal Act is hereby amended by the deletion of paragraph (xx) (a) (inserted by the Finance Act, 1983).
PART IV
Stamp Duties
Levy on banks.
64.—(1) In this section—
“assessable amount” means the amount arrived at by dividing the specified amount by 12 and deducting £10,000,000 from the quotient;
“bank” means a person who, on the 1st day of September, 1987, 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 21st day of January, 1987, the 18th day of February, 1987, the 31st day of March, 1987, the 15th day of April, 1987, the 20th day of May, 1987, the 30th day of June, 1987, the 15th day of July, 1987, the 19th day of August, 1987, the 30th day of September, 1987, the 21st day of October, 1987, the 18th day of November, 1987, and the 31st day of December, 1987;
“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 14th day of September, 1988, 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) 0.325 per cent. of that part of the assessable amount shown therein that does not exceed £102,000,000 and
(b) 0.45 per cent. of that part of the assessable amount shown therein that exceeds £102,000,000:
Provided that, in a case where the assessable amount shown in the statement does not exceed £102,000,000, stamp duty of an amount equal to 0.325 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 14th day of September, 1988, 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.
Amendment of First Schedule to Stamp Act, 1891.
65.—(1) The First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, is hereby amended by the insertion after paragraph (8) under the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” of the following paragraph—
“(8A) Where the amount or value of the consideration for the sale exceeds fifty thousand pounds but does not exceed sixty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds sixty thousand pounds:
For every £50, or fractional part of £50, of the consideration | £2.50” |
(2) The Imposition of Duties (No. 288) (Stamp Duty on Certain Instruments) Order, 1988 (S.I. No. 8 of 1988), is hereby revoked.
PART V
Capital Acquisitions Tax
Amendment of section 63 (allowance for capital gains tax on the same event) of Finance Act, 1985.
66.—(1) Section 63 (1) of the Finance Act, 1985, is hereby amended by the substitution for “the same, up to the net amount of the same” of—
“the same:
Provided that, in relation to each asset, or to a part of each asset, so disposed of, the amount deducted shall be the lesser of—
(a) an amount equal to the amount of the capital gains tax attributable to such asset, or to the part of such asset, or
(b) an amount equal to the amount of the gift tax or inheritance tax attributable to the property which is that asset, or that part of that asset”,
and the said subsection 63 (1), as so amended, is set out in the Table to this section.
(2) This section shall apply where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 6th day of April, 1988.
TABLE
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:
Provided that, in relation to each asset, or to a part of each asset, so disposed of, the amount deducted shall be the lesser of—
(a) an amount equal to the amount of the capital gains tax attributable to such asset, or to the part of such asset, or
(b) an amount equal to the amount of the gift tax or inheritance tax attributable to the property which is that asset, or that part of that asset.
PART VI
Miscellaneous
Capital Services Redemption Account.
67.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1987 amending section” means section 51 of the Finance Act, 1987;
“the thirty-eighth 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, 1988, subsection (4) of the 1987 amending section shall have effect with the substitution of “£44,473,927” for “£45,510,049”.
(3) Subsection (6) of the 1987 amending section shall have effect with the substitution of “£33,669,150” for “£34,980,050”.
(4) A sum of £44,807,298 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, 1988.
(5) The thirty-eighth 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-eighth additional annuity, not exceeding £34,439,900 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-eighth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
(8) The Minister shall pay into the Account and shall apply any sum (including interest received by him on temporary deposits held abroad under section 4 (2) (b) (inserted by the Appropriation Act, 1969) of the Appropriation Act, 1965, and interest received on the Exchequer's accounts with the Central Bank of Ireland or with the holder of a licence under the Central Bank Act, 1971) received by him arising out of transactions entered into under section 54 (7) (inserted by the Finance Act, 1983) of the Finance Act, 1970, towards defraying the interest and expenses arising on the public debt.
Amendment of section 54 of Finance Act, 1970.
68.—Section 54 of the Finance Act, 1970, is hereby amended by—
(a) the insertion in subsection (5) (inserted by section 49 of the Finance Act, 1978) after “Post Office Savings Bank Fund” of “or from any other Departmental Fund under his control”, and the said subsection, as so amended, is set out in the Table to this section, and
(b) the insertion after subsection (7) (inserted by the Finance Act, 1983) of the following subsection:
“(8) The Minister may, for the purposes of the better management of the indebtedness incurred by him under this section, do such things and take such steps (including the employment of specialists and specialised services) as he considers necessary or expedient for those purposes, and the expenses and other costs incurred by the Minister for Finance under this subsection or otherwise in relation to such management shall be charged on the Central Fund or the growing produce thereof.”.
TABLE
(5) Securities created and issued by the Minister for Finance either under this section or under any other provision of an Act of the Oireachtas may, whenever and so often as he thinks fit, be purchased by him from the Post Office Savings Bank Fund or from any other Departmental Fund under his control and cancelled.
Provisions relating to sums advanced to Local Loans Fund.
69.—(1) Where any sum is, or, before the passing of this Act, has been, advanced, pursuant to section 5 (2) of the Local Loans Fund Act, 1935, out of the Central Fund to the Local Loans Fund, the Minister for Finance may, if it seems to him desirable so to do, waive the repayment of the whole, or such part as the Minister may specify, of—
(a) such sum, or
(b) any balance thereof not repaid,
together with the whole, or such part as may be so specified, of any unpaid interest on such sum or balance.
(2) The Minister for Finance shall, in respect of each sum or balance the repayment of which or of part of which, or of the interest or part of the interest on which, has been waived pursuant to subsection (1), lay before each House of the Oireachtas, a statement specifying the following matters:
(a) the total amount of the sum advanced out of the Central Fund;
(b) the total amount of principal, the repayment of which has been waived pursuant to subsection (1); and
(c) the total amount of interest, the repayment of which has been waived pursuant to subsection (1).
Securities of Bord Telecom Éireann and Irish Telecommunications Investments p.l.c.
70.—(1) Part XXXII of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion after section 467 of the following section:
“467A.—(1) Any debentures, debenture stock, bonds, notes, certificates of charge or other forms of security issued after the passing of the Finance Act, 1988, by a company to which this section applies shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 466 and that section shall apply accordingly.
(2) Notwithstanding anything contained in this Act, in computing for the purposes of assessment under Schedule D the amount of the profits or gains of a company to which this section applies, for any period for which accounts are made up, there shall be allowed as a deduction the amount of the interest on debentures, debenture stock, bonds, notes, certificates of charge or other forms of security which, by direction of the Minister for Finance given under section 466 as applied by this section, is paid by the company without deduction of tax for such period.
(3) The companies to which this section applies are Bord Telecom Éireann and Irish Telecommunications Investments p.l.c.”, and
(b) by the insertion in section 474 (1) after “section 467,” of “467A,” and the said section 474 (1), as so amended, is set out in the Table to this subsection.
TABLE
(1) This section applies to any stock or other security on which interest is payable without deduction of income tax by virtue of a direction given by the Minister for Finance in pursuance of section 467, 467A, 471, 472 or 473 or section 59 of the Finance Act, 1970 or section 92 of the Finance Act, 1973.
(2) (a) Section 19 (d) of the Capital Gains Tax Act, 1975, is hereby amended, as on and from the passing of this Act, by the insertion after “the Electricity Supply Board,” of “Bord Telecom Éireann, Irish Telecommunications Investments p.l.c.,” and the said section 19 (d), as so amended, is set out in the Table to this subsection.
(b) As on and from the passing of this Act, section 54 of the Finance Act, 1983, and paragraph (b) of section 66 of the Finance Act, 1984, shall not apply or have effect.
TABLE
(d) debentures, debenture stock, certificates of charge or other forms of security issued by the Electricity Supply Board, Bord Telecom Éireann, Irish Telecommunications Investments p.l.c., Córas Iompair Éireann, The Agricultural Credit Corporation, Limited, Bord na Móna, Aerlínte Éireann, Teoranta, Aer Lingus, Teoranta or Aer Rianta, Teoranta.
Poundage and certain other fees.
71.—(1) (a) In this section—
“the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(d) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and
(e) Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,
and any instruments made thereunder;
“certificate” means a certificate issued under section 485 of the Income Tax Act, 1967;
“county registrar” means a person appointed to be a county registrar under section 35 of the Court Officers Act, 1926;
“defaulter” means a person specified or certified in an execution order or certificate upon whom a relevant amount specified or certified in the order or certificate is leviable;
“execution order” has the same meaning as in the Enforcement of Court Orders Act, 1926;
“fees” means the fees known as poundage fees payable under section 14 (1) of the Enforcement of Court Orders Act, 1926, and orders made thereunder for services in or about the execution of an execution order directing or authorising the execution of an order of a court by the seizure and sale of a person's property or, as may be appropriate, the fees, corresponding to the fees aforesaid, payable under section 485 of the Income Tax Act, 1967, for the execution of a certificate;
“interest on unpaid tax” means interest that has accrued under any provision of the Acts providing for the charging of interest in respect of unpaid tax including interest on an undercharge of tax which is attributable to fraud or neglect;
“relevant amount” means an amount of tax or interest on unpaid tax;
“tax” means any tax, duty, levy or charge which, in accordance with any provision of the Acts, is placed under the care and management of the Revenue Commissioners.
(b) References, as respects an execution order, to a relevant amount include references to any amount of costs specified in the order.
(2) (a) Where—
(i) an execution order or certificate specifying or certifying a defaulter and relating to a relevant amount is lodged, whether before or after the passing of this Act, with the appropriate sheriff or county registrar for execution,
(ii) the sheriff or, as the case may be, the county registrar gives notice to the defaulter of the lodgment or of his intention to execute the execution order or certificate by seizure of the property of the defaulter to which it relates, or demands payment by the defaulter of the relevant amount, and
(iii) the whole or part of the relevant amount is paid to the sheriff or, as the case may be, the county registrar or to the Collector-General, after the giving of the notice or the making of the demand, aforesaid,
then, for the purpose of the liability of the defaulter for the payment of fees and of the exercise of any rights or powers in relation to the collection of fees for the time being vested by law in sheriffs and county registrars—
(I) the sheriff or, as the case may be, the county registrar shall be deemed to have entered, in the execution of the execution order or certificate, into possession of the property aforesaid, and
(II) the payment mentioned in subparagraph (iii) shall be deemed to have been levied, in the execution of the execution order or certificate, by the sheriff or, as the case may be, the county registrar,
and fees shall be payable by the defaulter to such sheriff or, as the case may be, county registrar accordingly in respect of the payment mentioned in subparagraph (iii).
(b) Paragraph (a) shall, with any necessary modifications, apply also in a case in which such a notice or demand as is mentioned in subparagraph (ii) of that paragraph was given or made before the passing of this Act if the fees concerned were paid to the sheriff or county registrar concerned before such passing.
Incentive to bring tax affairs up to date.
72.—(1) (a) In this section—
“the Acts” means—
(i) the Tax Acts,
(ii) Part V of the Finance Act, 1920, and the enactments amending or extending that Part,
(iii) the Capital Gains Tax Acts, and
(iv) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
and any instruments made thereunder;
“arrears of tax” has the meaning assigned to it by subsection (2) (a);
“the due date” means, in relation to an amount of tax, the date on which a person becomes liable to interest under any of the specified provisions in respect of the late payment of that tax;
“estimate” means an estimate of tax made in accordance with the provisions of—
(i) section 7 or 8 of the Finance Act, 1968,
(ii) section 17 of the Finance Act, 1970, and the regulations made thereunder, or
(iii) section 22 or 23 of the Value-Added Tax Act, 1972,
as the case may be;
“judgment” includes any order or decree;
“relevant interest” means interest (other than interest to which subsection (4) applies) payable in accordance with the specified provisions in respect of arrears of tax;
“the specified provisions” means any provision of the Acts pursuant to which a person may be liable—
(i) to interest in respect of unpaid tax including interest on an undercharge of tax which is attributable to fraud or neglect, or
(ii) to a fine or other penalty in respect of an offence;
“tax” means income tax, sur-tax, corporation profits tax, corporation tax, capital gains tax or value-added tax, as the case may be.
(b) The reference in subsection (2) (b) to an amount of tax due and payable shall, in a case where tax is assessed or estimated in an assessment or estimate against which an appeal has been made, be construed as a reference to the amount of tax which becomes due and payable on the determination of the appeal (within the meaning of section 550 (2A) (c) of the Income Tax Act, 1967) or, pending such determination, the tax as assessed or estimated.
(2) This section applies to a person—
(a) who had not paid or remitted before the due date tax (in this section referred to as “arrears of tax”) which was due and payable by him on or before the 31st day of December, 1987, in accordance with any provision of the Acts, including tax which would have been so due and payable if any return, statement or declaration (being a return, statement or declaration, as the case may be, which should have, but had not, been made by him in accordance with the Acts) had been so made and if that tax had been contained in an assessment or estimate made before that date,
and
(b) who, at any time during the period from the 27th day of January, 1988, to the 30th day of September, 1988—
(i) had paid or remitted all amounts of tax due and payable by him before or during that period in accordance with the provisions of the Acts including such arrears of tax as are referred to in paragraph (a), and
(ii) had paid or remitted all amounts he was liable to pay or remit before or during that period in accordance with the provisions of—
(I) the Social Welfare Acts, 1981 to 1987, and the regulations made thereunder,
(II) the Health Contributions Act, 1979, and the regulations made thereunder,
(III) the Youth Employment Agency Act, 1981, and the regulations made thereunder, and
(IV) section 16 of the Finance Act, 1983.
(3) Notwithstanding any other provision of the Acts, in the case of a person to whom this section applies—
(a) relevant interest which is owed by him and is unpaid on the expiration of the period referred to in subsection (2) (b) shall be waived, and
(b) proceedings shall not be initiated or continued for the recovery of any fine or penalty which the person may have incurred, directly or indirectly, under any of the specified provisions in relation to arrears of tax, nor shall the Revenue Commissioners seek or demand from the person payment of any sum in lieu of such fine or penalty.
(4) This subsection applies to interest chargeable for any month, or part of a month, commencing on—
(a) the 1st day of March, 1988, in respect of tax which a person was liable to remit pursuant to—
(i) Chapter IV of Part V of the Income Tax Act, 1967, and the regulations made thereunder or section 7 of the Finance Act, 1968, and the said regulations, or which a person was liable to pay in accordance with the provisions of section 8 of the Finance Act, 1968,
(ii) section 17 of the Finance Act, 1970, and the regulations made thereunder, or
(iii) the Value-Added Tax Act, 1972, and the regulations made thereunder,
or
(b) the 1st day of May, 1988, in respect of tax other than tax to which paragraph (a) refers.
(5) Notwithstanding the provisions of subsection (3) or any other provision of the Acts, relevant interest which is paid by a person on or after the 27th day of January, 1988—
(a) if he is a person to whom this section applies, shall be refunded to him, or
(b) if he is not such a person, may be treated as a payment in respect of any amount (which, if he were such a person, would have been paid or remitted by him in accordance with subsection (2) (b)), if, but only if, he would by reason of such treatment, be a person to whom this section applies; and any relevant interest paid in excess of the amount aforesaid shall be refunded to him.
(6) This section shall not apply to any interest, fine or other penalty that—
(a) in the case of a fine or other penalty, is imposed by a court under any of the Acts,
(b) in the case of interest, is ordered by a court in any proceedings for the recovery of tax or interest to be paid by a person, or
(c) in any case, is included in a specified sum such as is referred to in subsection (2) (c) of section 23 of the Finance Act, 1983, where, pursuant to an investigation by an inspector, the specified sum was accepted by the Revenue Commissioners on or before the 27th day of January, 1988.
(7) Section 23 (4) of the Finance Act, 1983, is hereby amended by the insertion after paragraph (a) of the following paragraph:
“(aa) the provisions of section 72 of the Finance Act, 1988, apply, or”.
Deduction from payments due to defaulters of amounts due in relation to tax.
73.—(1) (a) This section shall apply and have effect as on and from the 1st day of October, 1988.
(b) In this section, except where the context otherwise requires—
“the Acts” means—
(i) the Tax Acts,
(ii) the Capital Gains Tax Acts, and
(iii) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
and any instruments made thereunder;
“additional debt” means, in relation to a relevant person who has received a notice of attachment in respect of a taxpayer, any amount which, at any time after the time of the receipt by the relevant person of the notice of attachment but before the end of the relevant period in relation to the notice, would be a debt due by him to the taxpayer if a notice of attachment were received by him at that time;
“debt” means, in relation to a notice of attachment given to a relevant person in respect of a taxpayer and in relation to the said relevant person and taxpayer, the amount or aggregate amount of any money which, at the time the notice of attachment is received by the relevant person, is due by the relevant person (whether on his own account, or as an agent or trustee) to the taxpayer, irrespective of whether the taxpayer has applied for the payment (to himself or any other person) or for the withdrawal of all or part of the money:
Provided that—
(i) where a relevant person is a financial institution, any amount or aggregate amount of money, including interest thereon, which at that time is a deposit held by the relevant person to the credit of the taxpayer for his sole benefit, shall be regarded as a debt due by the relevant person to the taxpayer at that time,
(ii) any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service shall not be so regarded, and
(iii) where there is a dispute as to an amount of money which is due by the relevant person to the taxpayer, the amount in dispute shall be disregarded for the purposes of determining the amount of the debt;
“deposit” means a sum of money paid to a financial institution on terms under which it will be repaid with or without interest and either on demand or at a time or in circumstances agreed by or on behalf of the person making the payment and the person to whom it is made;
“emoluments” means anything assessable to income tax under Schedule E;
“financial institution” means a holder of a licence issued under section 9 of the Central Bank Act, 1971, or a person referred to in section 7 (4) of that Act and includes a branch of a financial institution that records deposits in its books as liabilities of the branch;
“further return” means a return made by a relevant person under subsection (4);
“interest on unpaid tax” means, in relation to a specified amount specified in a notice of attachment, interest, that has accrued to the date on which the notice of attachment is given, under any provision of the Acts providing for the charging of interest in respect of unpaid tax including interest on an undercharge of tax which is attributable to fraud or neglect;
“notice of attachment” means a notice under subsection (2);
“notice of revocation” means a notice under subsection (10);
“penalty” means a monetary penalty imposed on a taxpayer under a provision of the Acts;
“relevant period”, in relation to a notice of attachment, means, as respects the relevant person to whom the notice of attachment is given, the period commencing at the time at which the notice is received by the relevant person and ending on—
(i) the date on which he completes the payment to the Revenue Commissioners out of the debt, or the aggregate of the debt and any additional debt, due by him to the taxpayer named in the notice, of an amount equal to the specified amount in relation to the taxpayer,
(ii) the date on which he receives a notice of revocation of the notice of attachment, or
(iii) where he or the taxpayer named in the notice is—
(I) declared bankrupt, the date he or the taxpayer is so declared, or
(II) a company which commences to be wound up, the “relevant date” within the meaning of section 285 of the Companies Act, 1963, in relation to the winding up,
whichever is the earliest;
“relevant person” means, in relation to a taxpayer, a person in respect of whom the Revenue Commissioners have reason to believe that he may have, at the time a notice of attachment is received by him in respect of a taxpayer, a debt due to the taxpayer;
“return” means a return made by a relevant person under subsection (2) (a) (iii);
“specified amount” has the meaning assigned to it by subsection (2) (a) (ii);
“tax” means any tax, duty, levy or charge which, in accordance with any provision of the Acts, is placed under the care and management of the Revenue Commissioners;
“taxpayer” means a person who is liable to pay, remit or account for tax to the Revenue Commissioners under the Acts.
(2) (a) Subject to subsection (3), where a taxpayer has made default, whether before or after the passing of this Act, in paying, remitting, or accounting for, any tax, interest on unpaid tax, or penalty to the Revenue Commissioners, the Revenue Commissioners may, if the taxpayer has not made good the default, give to a relevant person in relation to the taxpayer a notice in writing (in this section referred to as “the notice of attachment”) in which is entered—
(i) the taxpayer's name and address,
(ii) the amount or aggregate amount (in this section referred to as “the specified amount”) of the taxes, interest on unpaid taxes and penalties in respect of which the taxpayer is in default at the time of the giving of the notice of attachment, and
(iii) a direction to the relevant person—
(I) to deliver to the Revenue Commissioners, within the period of 10 days from the time at which the notice of attachment is received by him, a return in writing specifying whether or not any debt is due by him to the taxpayer at the time the notice is received by him, and if any debt is so due, specifying the amount of the debt:
Provided that where the amount of the debt due by the relevant person to the taxpayer is equal to or greater than the specified amount in relation to the taxpayer, the amount of the debt specified in the return shall be an amount equal to the specified amount,
and
(II) if the amount of any debt is so specified to pay to the Revenue Commissioners within the period aforesaid a sum equal to the amount of the debt so specified.
(b) A relevant person to whom a notice of attachment has been given shall comply with the direction in the notice.
(3) An amount in respect of tax, interest on unpaid tax or a penalty, as respects which a taxpayer is in default as specified in subsection (2), shall not be entered in a notice of attachment unless—
(a) a period of one month has expired from the date on which such default commenced, and
(b) the Revenue Commissioners have given the taxpayer a notice in writing (whether or not the document containing the notice also contains other information being communicated by the Revenue Commissioners to the taxpayer), not later than 10 days before the date of the receipt by the relevant person concerned of the notice of attachment, stating that, if the amount is not paid, it may be specified in a notice of attachment and recovered under this section from a relevant person in relation to the taxpayer.
(4) If, when a relevant person receives a notice of attachment, the amount of the debt due by him to the taxpayer named in the notice is less than the specified amount in relation to the taxpayer or no debt is so due and, at any time thereafter before the end of the relevant period in relation to the notice, an additional debt becomes due by the relevant person to the taxpayer, the relevant person shall, within 10 days of that time—
(a) if the aggregate of the amount of any debt so due and the additional debt so due is equal to or less than the specified amount in relation to the taxpayer—
(i) deliver a further return to the Revenue Commissioners specifying the additional debt, and
(ii) pay to the Revenue Commissioners the amount of the additional debt,
and so on for each subsequent occasion during the relevant period in relation to the notice of attachment on which an additional debt becomes due by the relevant person to the taxpayer until the aggregate amount of the debt and the additional debt or debts so due equals the specified amount in relation to the taxpayer or the provisions of paragraph (b) apply in relation to an additional debt, and
(b) if the aggregate amount of any debt and the additional debt or debts so due to the taxpayer is greater than the specified amount in relation to the taxpayer—
(i) deliver a further return to the Revenue Commissioners specifying such portion of the latest additional debt as when added to the aggregate of the debt and any earlier additional debts is equal to the specified amount in relation to the taxpayer, and
(ii) pay to the Revenue Commissioners the said portion of the additional debt.
(5) Where a relevant person delivers, either fraudulently or negligently, an incorrect return or further return that purports to be a return or further return made in accordance with this section, he shall be deemed to be guilty of an offence under section 94 of the Finance Act, 1983.
(6) (a) Where a notice of attachment has been given to a relevant person in respect of a taxpayer, the relevant person shall not, during the relevant period in relation to the notice, make any disbursements out of the debt, or any additional debt, due by him to the taxpayer save to the extent that any such disbursement—
(i) will not reduce the debt or the aggregate of the debt and any additional debts so due to an amount that is less than the specified amount in relation to the taxpayer, or
(ii) is made pursuant to an order of a court.
(b) For the purposes of this section, a disbursement made by a relevant person contrary to paragraph (a) shall be deemed not to reduce the amount of the debt or any additional debts due by him to the taxpayer.
(7) (a) Sections 500 and 503 of the Income Tax Act, 1967, shall apply to a failure by a relevant person to deliver a return required by a notice of attachment within the time specified in the notice or to deliver a further return within the time specified in subsection (4) as they apply to a failure to deliver a return referred to in the said section 500 and Schedule 15 to the said Act is hereby amended by the insertion in Column 1 of “Finance Act, 1988, paragraph (a) (iii) (I) of subsection (2) and paragraphs (a) (i) and (b) (i) of subsection (4) of section 73”.
(b) A certificate signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that, during a specified period, a specified return was not received from a relevant person shall be evidence until the contrary is proved that the relevant person did not deliver the return during that period and a certificate certifying as provided by this paragraph and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.
(8) Where a relevant person to whom a notice of attachment in respect of a taxpayer has been given—
(a) delivers the return required to be delivered by the said notice but fails to pay to the Revenue Commissioners, within the time specified in the notice, the amount specified in the return or any part of that amount, or
(b) delivers a further return under subsection (4) but fails to pay to the Revenue Commissioners, within the time specified in the said subsection (4), the amount specified in the further return or any part of that amount,
the amount specified in the return or further return, or the part of that amount, as the case may be, which he has failed to pay to the Revenue Commissioners may, if the notice of attachment has not been revoked by a notice of revocation, be sued for and recovered by action, or other appropriate proceedings, at the suit of an officer of the Revenue Commissioners in any court of competent jurisdiction.
(9) Nothing in this section shall be construed as rendering any failure by a relevant person to make a return or further return required by this section, or pay to the Revenue Commissioners the amount or amounts required by this section to be paid by him, liable to be treated as a failure to which section 94 of the Finance Act, 1983, applies.
(10) (a) A notice of attachment given to a relevant person in respect of a taxpayer may be revoked by the Revenue Commissioners, at any time, by notice in writing given to the relevant person and shall be revoked forthwith if the taxpayer has paid the specified amount to the Revenue Commissioners.
(b) Where, in pursuance of this section, a relevant person pays any amount to the Revenue Commissioners out of a debt or an additional debt due by him to the taxpayer and, at the time of the receipt by the Revenue Commissioners of the said amount, the taxpayer has paid the specified amount to the Revenue Commissioners, the first-mentioned amount shall be refunded by the Revenue Commissioners forthwith to the taxpayer.
(11) If a notice of attachment or a notice of revocation is given to a relevant person in relation to a taxpayer a copy thereof shall be given by the Revenue Commissioners to the taxpayer forthwith.
(12) (a) If, in pursuance of this section, any amount is paid to the Revenue Commissioners by a relevant person, the relevant person shall forthwith give the taxpayer concerned a notice in writing specifying the payment, its amount and the reason for which it was made.
(b) On the receipt by the Revenue Commissioners of an amount paid in pursuance of this section, the Revenue Commissioners shall forthwith notify the taxpayer and the relevant person in writing of such receipt.
(13) If, in pursuance of this section, a relevant person pays to the Revenue Commissioners the whole or part of the amount of a debt, or an additional debt, due by him to a taxpayer, or any portion of such an amount, the taxpayer shall allow such payment and the relevant person shall be acquitted and discharged of the amount of the payment as if it had been paid to the taxpayer.
(14) If, in pursuance of this section, a relevant person is prohibited from making any disbursement out of a debt, or an additional debt, due to a taxpayer, no action shall lie against the relevant person in any court by reason of a failure to make any such disbursement.
(15) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction upon the disclosure of information by the Revenue Commissioners shall not apply in relation to information contained in a notice of attachment.
(16) A notice of attachment in respect of a taxpayer shall not be given to a relevant person at a time when the relevant person or the taxpayer is an undischarged bankrupt or a company being wound up.
(17) Where the Revenue Commissioners have given a notice of attachment to a relevant person in respect of a taxpayer, they shall not, during the relevant period in relation to the notice, give a notice of attachment in respect of the taxpayer to any other relevant person.
(18) 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.
Construction of certain Acts in accordance with Status of Children Act, 1987.
74.—(1) In this section “the Acts” means—
(i) the Tax Acts,
(ii) the Capital Gains Tax Acts,
(iii) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act, and
(iv) the statutes relating to stamp duty,
and any instruments made thereunder.
(2) Notwithstanding any provision of the Acts or the dates on which they were passed, in deducing any relationship between persons for the purposes of the Acts, the Acts shall be construed in accordance with section 3 of the Status of Children Act, 1987.
(3) This section shall have effect—
(i) in relation to the Tax Acts, as respects the year 1987-88 and subsequent years of assessment or accounting periods ending on or after the 14th day of January, 1988, as the case may be,
(ii) in relation to the Capital Gains Tax Acts, as respects disposals made on or after the 14th day of January, 1988,
(iii) in relation to the Capital Acquisitions Tax Act, 1976, as respects gifts and inheritances taken on or after the 14th day of January, 1988, and
(iv) in relation to the statutes relating to stamp duties, as respects any instrument executed on or after the 14th day of January, 1988.
Guarantee of deposits with Agricultural Credit Corporation plc and Industrial Credit Corporation plc.
75.—The power of the Minister to guarantee—
(a) under section 14 of the Agricultural Credit Act, 1978, the repayment of any money raised or borrowed by the Agricultural Credit Corporation plc, and
(b) under section 3 of the Industrial Credit (Amendment) Act, 1958, the repayment of any money raised or borrowed by the Industrial Credit Corporation plc,
shall include, and be deemed always to have included, the power to guarantee the repayment of moneys (including money in a currency other than the currency of the State) deposited with the Agricultural Credit Corporation plc., and the Industrial Credit Corporation plc.
Care and management of taxes and duties.
76.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
77.—(1) This Act may be cited as the Finance Act, 1988.
(2) Part I (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 1987, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1988.
(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 capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(7) Part VI (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 and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1988, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) 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 the Local Loans Fund) shall be construed together with the Local Loans Fund Acts, 1935 to 1987, and may be cited together therewith as the Local Loans Fund Acts, 1935 to 1988.
(8) 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, 1988.
(9) Part III, other than section 60, shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1988, and the said section 60 shall take effect as on and from the 1st day of October, 1988.
(10) 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.
(11) 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.
(12) 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 “£4,100” for “£4,000” (inserted by the Finance Act, 1986),
(ii) in paragraph (b)—
(I) by the substitution in subparagraph (i) of “£2,550” for “£2,500” (inserted by the Finance Act, 1986), and
(II) by the substitution of the following subparagraph for subparagraph (ii):
“(ii) is a widowed person, other than a person to whom paragraph (a) applies, whose spouse has died in that year of assessment, a deduction of £4,100, and”,
and
(iii) in paragraph (c), by the substitution of “£2,050” for “£2,000” (inserted by the Finance Act, 1986),
(b) in section 138A(2) (inserted by the Finance Act, 1985), by the substitution of “£1,550” for “£1,500” (inserted by the Finance Act, 1986) and of “£2,050” for “£2,000” (inserted by the Finance Act, 1986), and
(c) in section 138B(1), by the substitution of “£800” for “£700” (inserted by the Finance Act, 1986) in each place where it occurs.
SECOND SCHEDULE
Tax Credits
PART I
Amendments Consequential on Changes in Amounts of Tax Credits in respect of Distributions
1. The provisions referred to in section 31 (1) are the following:
(a) sections 45 (5), 64 (2), 66 (2), 67, 82 (2), 82 (7), 83 (4), 88 (2) and 178 of the Corporation Tax Act, 1976,
(b) in subparagraph (ii) (as amended by the Finance Act, 1977) of section 66 (3) (b) of the Corporation Tax Act, 1976, the expression “income tax at the standard rate”,
(c) in subparagraph (iii) (inserted by the Finance Act, 1977) of the said section 66 (3) (b), the expression “standard rate per cent.” in each place where it occurs, and
(d) in section 79 (6) of the Corporation Tax Act, 1976, the definition of “A” in paragraph (b).
2. (1) For the purposes of this paragraph and section 45 (5) of the Corporation Tax Act, 1976—
(a) where an accounting period begins before the 6th day of April, 1988, and ends on or after that date, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1988, and another part beginning on the 6th day of April, 1988, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods,
and
(b) where an accounting period begins before the 6th day of April, 1989, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1989, and another part beginning on the 6th day of April, 1989, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods.
(2) As respects any accounting period beginning on or after the 6th day of April, 1988, subsection (5) of section 45 of the Corporation Tax Act, 1976, is hereby amended by the substitution for the words from “but the restriction” to the end of the subsection of “but the amount of the tax credit, or aggregate of tax credits if more than one distribution has been received, which may be so set off shall not exceed an amount determined by the formula
S × (A − B) ____________ 100 |
where—
S is the standard rate per cent. for the year of assessment in which the distribution is made,
A is the portion of the income from investments which is chargeable to corporation tax by virtue of section 43 (3), or, as the case may be, the portion, determined in accordance with subsection (4), of the income from investments which is included in computing the total amount of the profits of the company arising from its general annuity business, and
B is the aggregate of the payments, the income tax on which, having regard to subsection (3) or (4), as the case may be, the company is entitled to set off against corporation tax by virtue of a claim under section 8 (3).”.
3. (1) This paragraph applies to a distribution which is made by a company in the year 1988-89 and to which section 64 of the Corporation Tax Act, 1976, applies.
(2) Neither section 28 (7) of the Finance Act, 1978, nor section 28 (3) of the Finance Act, 1983, shall apply to a distribution to which this paragraph applies.
(3) The reference to certain tax credits in the definition of “B” in subsection (2) of section 64 of the Corporation Tax Act, 1976, shall, in relation to distributions which were received by a company which makes a distribution to which this paragraph applies, be construed—
(a) as a reference to such tax credits multiplied by .8739 in so far as they are tax credits in respect of distributions which were made before the 6th day of April, 1978, or after the 5th day of April, 1983, and before the 6th day of April, 1988, and
(b) as a reference to such tax credits multiplied by 1.0980 in so far as they are tax credits in respect of distributions which were made after the 5th day of April, 1978, and before the 6th day of April, 1983.
4. (1) This paragraph applies to a distribution which is made by a company in the year 1989-90 or subsequent years of assessment, and to which section 64 of the Corporation Tax Act, 1976, applies.
(2) Neither section 28 (7) of the Finance Act, 1978, nor section 28 (3) of the Finance Act, 1983, shall apply to a distribution to which this paragraph applies.
(3) The reference to certain tax credits in the definition of “B” in subsection (2) of section 64 of the Corporation Tax Act, 1976, shall, in relation to distributions which were received by a company which makes a distribution to which this paragraph applies, be construed—
(a) as a reference to such tax credits multiplied by .7222 in so far as they are tax credits in respect of distributions which were made before the 6th day of April, 1978, or which were made after the 5th day of April, 1983, and before the 6th day of April, 1988,
(b) as a reference to such tax credits multiplied by .9074 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1978, and before the 6th day of April, 1983, and
(c) as a reference to such tax credits multiplied by .8264 in so far as they are tax credits in respect of distributions made in the year 1988-89.
PART II
Amendments of Chapter VI (Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies) of Part I of Finance Act, 1980
1. Chapter VI of Part I of the Finance Act, 1980, is hereby amended as respects distributions made on or after the 6th day of April, 1989—
(a) by the substitution for subsection (7) of section 45 of the following subsection:
“(7) Where it appears to the inspector, that the amount of the tax credit to which the recipient of a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976, or in any statement mentioned in section 83 (5) of that Act, exceeds the amount of the tax credit to which the recipient of the statement should have been shown to be entitled on that statement by reference to the provisions of this section, the inspector may make an assessment to income tax on the company under Case IV of Schedule D for the year of the assessment in which the statement is made, on an amount the income tax on which, at the standard rate for the said year of assessment, is equal to the amount by which the tax credit shown in the statement exceeds the tax credit to which the recipient of that statement should have been shown to be entitled on that statement:
Provided that—
(a) any amount on which, by virtue of this subsection, income tax is charged on a company by an assessment under Case IV of Schedule D shall not be regarded as income of the company for any purpose of the Tax Acts, and
(b) the provisions of this subsection shall not apply if the inspector, or, on appeal, the Appeal Commissioners, is or are satisfied that, either by reason of a correction by the company of the statement annexed to or accompanying the relevant warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976, or of the statement mentioned in section 83 (5) of that Act, or for any other good and sufficient reason, it would be just and reasonable that they should not apply.”,
(b) by the deletion of “or C” from subsection (2) of section 46,
(c) by the substitution for paragraph (i) (as amended by section 26 of, and Part II of Schedule 2 to, the Finance Act, 1982) of section 47 (2) of the following paragraph:
“(i) the amount of the company's income which, apart from this paragraph, falls to be taken into account in the definitions in section 45 (1) of A, in respect of the relevant accounting period and of R, in respect of the accounting period, shall be reduced as follows:
(I) as respects A, by the amount determined by the formula
G | × | 5 _ 4 | × | H _ J |
where—
G is the amount of the reduction in the relief in respect of the trade for the accounting period under the provisions of the said paragraph (bb) of the said proviso,
H is the income of the accounting period within the meaning of section 28 (8) of the Corporation Tax Act, 1976, and
J is the relevant corporation tax for the accounting period within the meaning of the said section 182, and
(II) as respects R, by an amount determined by the formula
V | × | H _ J |
where—
H and J have the same meanings as in subparagraph (I) of this paragraph, and
V is the amount of the relief for the accounting period under the said section 182 before any reduction in that relief under paragraphs (b) and (bb) of the proviso to subsection (3) (b) of that section, and”,
(d) by the deletion of “or D” from paragraph (ii) (as amended by section 26 of, and Part II of Schedule 2 to, the Finance Act, 1982) of section 47 (2),
(e) by the substitution for paragraph (i) of subsection (2) of section 48 of the following paragraph:
“(i) the amount of the company's income which, apart from this paragraph, falls to be taken into account in the definition in section 45 (1) of A, in respect of the relevant accounting period, and of R, in respect of the accounting period, shall be reduced as follows:
(I) as respects A, by an amount determined by the formula
K | × | L _ M | × | N _ P |
where—
K is the amount of the relief for the accounting period under the said section 184 before any reduction in that relief under the provisions of the proviso to subsection (3) (b) of that section,
L is the income of the accounting period within the meaning of section 28 (8) of the Corporation Tax Act, 1976,
M is the relevant corporation tax within the meaning of section 182 of the Corporation Tax Act, 1976, in relation to the accounting period,
N is the income from the sale of goods, within the meaning of section 41, for the relevant accounting period, and
P is the total income brought into charge to corporation tax for the accounting period,
and
(II) as respects R, by an amount determined by the formula
K | × | L _ M |
where—
K, L, and M have the same meanings as in clause (I) of this paragraph,
and”,
(f) by the deletion of “or D” from paragraph (ii) (as amended by section 26 of, and Part II of Schedule 2 to, the Finance Act, 1982) of section 48 (2), and
(g) by the substitution for subsection (2) of section 49 of the following subsection:
“(2) Where the whole or part of a supplementary distribution under subsection (1) which is a relevant distribution within the meaning of section 45 is received by a company in an accounting period, then, for the purposes of that section—
(a) the whole or part, as the case may be, of the supplementary distribution shall be an amount taken into account under the definition of E, and
(b) the whole of the supplementary distribution shall be an amount taken into account under the definition of T
in the formulae in subsections (1) and (1B) of the said section.”.
THIRD SCHEDULE
Changes in Rates of Corporation Tax: Consequential Provisions
PART I
Application of sections 6 (3), 13 (IB), 28, 79, 182 and 184 of Corporation Tax Act, 1976, for financial years 1988 and 1989
1. (a) Section 6 (3) and the proviso to section 13 (1B) of the Corporation Tax Act, 1976, shall have effect, as respects accounting periods ending on or after the 1st day of April, 1988, as if—
(i) the period beginning on the 1st day of January, 1987, and ending on the 31st day of March, 1988,
(ii) the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, and
(iii) the period beginning on the 1st day of April, 1989, and ending on the 31st day of December, 1990,
were each a financial year.
(b) Section 13 (1B) of the said Act is hereby amended, as respects accounting periods ending on or after the 1st day of April, 1988, by the substitution for the proviso of the following proviso:
“Provided that, for the purposes of the foregoing provision of this subsection, where part of the accounting period falls in one financial year (referred to hereafter in this proviso as the ‘first-mentioned financial year’) and the other part falls in the financial year succeeding the first-mentioned financial year and different rates are in force under section 1 (1) for each of those years, ‘the rate specified in section 1 (1)’ shall be deemed to be a rate per cent. calculated by the formula
(A × C) ______ E | + | (B × D) ______ E |
where—
A is the rate per cent. in force for the first-mentioned financial year,
B is the rate per cent. in force for the financial year succeeding the first-mentioned financial year,
C is the length of that part of the accounting period falling in the first-mentioned financial year,
D is the length of that part of the accounting period falling in the financial year succeeding the first-mentioned financial year, and
E is the length of the accounting period.”.
2. (1) For the purposes of section 33 (2) and sections 28 and 79 of the Corporation Tax Act, 1976, where an accounting period begins before the 1st day of April, 1989, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1989, and another part, beginning on the 1st day of April, 1989, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.
(2) (a) Section 28 (as amended by section 21 of the Finance Act, 1978) of the Corporation Tax Act, 1976, is hereby amended as respects any accounting period ending on or after the 1st day of April, 1988, by the substitution for “25 per cent.” of “17.5 per cent.” in subsection (2).
(b) For the purposes of this subparagraph and the said section 28, where an accounting period begins before the 1st day of April, 1988, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1988, and another part, beginning on the 1st day of April, 1988 and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.
3. (1) For the purposes of subparagraph (3) and of sections 182 and 184 of the Corporation Tax Act, 1976—
(a) where an accounting period begins before the 1st day of April, 1988, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1988, and another part beginning on the 1st day of April, 1988, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and
(b) where an accounting period begins before the 1st day of April, 1989, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1989, and another part, beginning on the 1st day of April, 1989, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.
(2) Where, under subparagraph (1) a part of an accounting period is treated as a separate accounting period, the corporation tax charged for the part which is so treated shall, in so far as it is affected by the rate of corporation tax which is taken to have been charged, be taken, for the purposes of the said section 184, to be the corporation tax which would have been charged if that part were a separate accounting period.
(3) Sections 182 (3) and 184 (3) of the said Act shall have effect for any accounting period beginning on or after the 1st day of April, 1988, as if the standard rate were—
(a) 32 per cent. for the year 1988-89, and
(b) 28 per cent. for the year 1989-90 and each subsequent year of assessment.
PART II
Amendment of Chapter VI (Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies) of Part I of Finance Act, 1980
1. (1) As respects any accounting period which begins before the 1st day of April, 1988, and ends on or after that day, section 41 (2) (as amended by the Finance Act, 1982) of the Finance Act, 1980, referred to subsequently in this Part as “section 41 (2)” shall have effect as if for the words from “shall be reduced by four-fifths” to the end of the subsection there were substituted the following:
“shall be reduced—
(a) by four-fifths, in so far as it is corporation tax charged on profits which, under section 6 (3) of the Corporation Tax Act, 1976, are apportioned to the period beginning on the 1st day of January, 1987, and ending on the 31st day of March, 1988, and
(b) by thirty-seven-forty-sevenths, in so far as it is corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989,
and the corporation tax referable to the income from the sale of those goods—
(i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of January, 1987, and ending on the 31st day of March, 1988, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
(ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.”.
(2) As respects any accounting period beginning on or after the 1st day of April, 1988, and ending on or before the 31st day of March, 1989, section 41 (2) shall have effect as if for “four-fifths” there were substituted “thirty-seven-forty-sevenths”.
(3) As respects any accounting period which begins before the 1st day of April, 1989, and ends on or after that date, section 41 (2) shall have effect as if for the words from “shall be reduced by four-fifths” to the end of the subsection there were substituted the following:
“shall be reduced—
(a) by thirty-seven-forty-sevenths, in so far as it is corporation tax charged on profits which, under section 6 (3) of the Corporation Tax Act, 1976, are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, and
(b) by thirty-three-forty-thirds, in so far as it is corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1989, and ending on the 31st day of December, 1990,
and the corporation tax referable to the income from the sale of those goods—
(i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
(ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1989, and ending on the 31st day of December, 1990, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.”.
(4) Section 41 (2) is hereby amended as respects any accounting period beginning on or after the 1st day of April, 1989, by the substitution of “thirty-three-forty-thirds” for “four-fifths”.
2. (1) As respects any accounting period beginning on or after the 1st day of April, 1988, and ending on or before the 31st day of March, 1989, sections 47 (2) and 48 (2) (as amended by the Finance Act, 1982) of the Finance Act, 1980, shall have effect as if—
(a) in paragraph (i) of section 47 (2), for “5/4” there were substituted “47/37”,
(b) in paragraph (ii) of the said section 47 (2), for “1/4” there were substituted “10/37”, and
(c) in paragraph (ii) of section 48 (2), for “1/4” there were substituted “10/37”.
(2) Sections 47 (2) and 48 (2) of the Finance Act, 1980, are hereby amended as respects any accounting period beginning on or after the 1st day of April, 1989—
(a) in paragraph (i) of section 47 (2), by the substitution of “43/33” for “5/4”,
(b) in paragraph (ii) of the said section 47 (2), by the substitution of “10/33” for “1/4”, and
(c) in paragraph (ii) of the said section 48 (2), by the substitution of “10/33” for “1/4”.
(3) Where by virtue of paragraph 3 (1) of Part 1 a part of an accounting period is treated as a separate accounting period for the purposes of sections 182 and 184 of the Corporation Tax Act, 1976, that part shall also be treated as a separate accounting period for the purposes of this paragraph and for the purposes of sections 47 (2) and 48 (2) of the Finance Act, 1980, and the corporation tax charged for a part of an accounting period which is so treated shall, in so far as it is affected by the rate of corporation tax which is taken to have been charged, be taken, for the purposes of the said sections 47 (2) and 48 (2), to be the corporation tax which would have been charged if that part were a separate accounting period.
FOURTH SCHEDULE
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £39.60 per thousand together with an amount equal to 13.33 per cent. of the price at which the cigarettes are sold by retail. |
Cigars | £58.444 per kilogram |
Sweetened pipe tobacco | £59.059 per kilogram |
Hard pressed tobacco | £37.768 per kilogram |
Other pipe tobacco | £47.476 per kilogram |
Other smoking or chewing tobacco | £49.318 per kilogram |
Uimhir 12 de 1988
AN tACHT AIRGEADAIS, 1988
RIAR NA nALT
Cáin Ioncaim, Cáin Chorparáide, Cáin Ghnóchan Caipitiúil agus Tobhach ar Chiste Pinsean
Cáin Ioncaim
Comhshocraíochtaí maidir le Tuairisceáin, Measúnachtaí agus Achomhairc
9. | |
10. | |
11. | |
12. | |
13. | |
14. | |
15. | Ceart an chigire fiosruithe a dhéanamh agus measúnachtaí a leasú. |
16. | Feidhm alt 48 (formhuirear as tuairisceáin a chur isteach déanach) den Acht Airgeadais, 1986. |
17. | |
18. | |
19. | |
20. | |
21. |
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Chorparáide
Liúntais Chaipitiúla
Tobhach ar Chiste Pinsean
53. |
Custaim agus Mál
54. | |
55. | |
56. | |
57. | Substaintí atá measctha le hearraí, a ndlitear dleacht máil orthu, a bhaint astu. |
58. |
Cáin Bhreisluacha
59. | |
60. | |
61. | |
62. | |
63. |
Dleachtanna Stampa
64. | |
65. | Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891. |
Cáin Fháltas Caipitiúil
66. |
Ilghnéitheach
Leasú ar Achtacháin
Creidmheasanna Cánach
Leasuithe de dhroim Athruithe ar Mhéideanna Creidmheasanna Cánach i leith Dáiltí
Leasuithe ar Chaibidil VI (cáin chorparáide: faoiseamh i ndáil le hioncam áirithe de chuid cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1980
Athruithe ar Rátaí Cánach Corparáide: Forálacha Iarmhartacha
Feidhm ailt 6 (3), 13 (1B), 28, 79, 182 agus 184 den Acht Cánach Corparáide, 1976, maidir leis na blianta airgeadais 1988 agus 1989
Leasú ar Chaibidil VI (cáin chorparáide: faoiseamh i ndáil le hioncam áirithe de chuid cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1980
Rátaí Dleachta Máil ar Tháirgí Tobac
Na hAchtanna dá dTagraítear | |
Finance Act, 1920 | 1920, c. 1 |
Stamp Act, 1891 | 1891, c. 39 |
Succession Duty Act, 1853 | 1853, c. 51 |
Uimhir 12 de 1988
AN tACHT AIRGEADAIS, 1988
[An tiontú oifigiúil]
[25 Bealtaine, 1988]
CUID I
Cáin Ioncaim, Cáin Chorparáide, Cáin Ghnóchan Caipitiúil Agus Tobhach ar Chiste Pinsean
Caibidil I
Cáin Ioncaim
Leasú ar fhorálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1988-89 agus blianta measúnachta dá éis, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) i bhfo-alt (2) d'alt 1, trí “£5,500” a chur in ionad “£5,300” (a cuireadh isteach leis an Acht Airgeadais, 1985), agus trí “£2,750” a chur in ionad “£2,650” (a cuireadh isteach leis an Acht Airgeadais, 1985), agus
(b) i bhfo-alt (6) d'alt 2, trí “£6,500” a chur in ionad “£6,300” (a cuireadh isteach leis an Acht Airgeadais, 1986), trí “£7,600” a chur in ionad “£7,350” (a cuireadh isteach leis an Acht Airgeadais, 1986), trí “£3,250” a chur in ionad “£3,150” (a cuireadh isteach leis an Acht Airgeadais, 1986), agus trí “£3,800” a chur in ionad “£3,675” (a cuireadh isteach leis an Acht Airgeadais, 1986),
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, £5,500, agus (b) in aon chás eile, £2,750. (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, £6,500: Ar choinníoll, 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” £7,600; (b) in aon chás eile, £3,250: Ar choinníoll, má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith í rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £3,800. |
Athrú ar na rátaí cánach ioncaim.
2.—Leasaítear leis seo alt 2 den Acht Airgeadais, 1986, maidir leis an mbliain 1988-89 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 £5,700 | ... | ... | ... | 35 faoin gcéad | an ráta caighdeánach |
An chéad £2,900 eile | ... | ... | 48 faoin gcéad | na hard-rátaí | |
An fuílleach | ... | ... | ... | 58 faoin gcéad | |
CUID II | |||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £11,400 | ... | ... | ... | 35 faoin gcéad | an ráta caighdeánach |
An chéad £5,800 eile | ... | ... | 48 faoin gcéad | na hard-rátaí | |
An fuílleach | ... | ... | ... | 58 faoin gcéad | |
Faoisimh phearsanta.
3.—(1) I gcás go mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1988-89 nó d'aon bhliain mheasúnachta dá éis i leith faoisimh 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 1987-88 | An méid a bheidh le baint as ioncam iomlán do 1988-89 agus do bhlianta dá éis |
(1) | (2) | (3) |
£ | £ | |
alt 138 | ||
(fear pósta) ... ... | 4,000 | 4,100 |
(baintreach fir nó mná) | 2,500 | 2,550 |
(baintreach mná ar sa bhliain mheasúnachta a d'éag a fearchéile) | 4,000 | 4,100 |
(baintreach fir ar sa bhliain mheasúnachta a d'éag a bhanchéile) ... ... | 2,500 | 4,100 |
(duine singil) ... ... | 2,000 | 2,050 |
alt 138A | ||
(liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) (baintreach fir nó mná) | 1,500 | 1,550 |
(daoine eile) ... ... | 2,000 | 2,050 |
alt 138B | ||
(liúntas fostaí) ... ... | 700 | 800 |
(2) Beidh éifeacht le halt 3 den Acht Airgeadais, 1986, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht leis an gCéad Sceideal churí fo-alt (1) a fhorlíonadh.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
4.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1982, d'fhonn a fhionnadh cad é méid an ioncaim ar a mbeidh cáin ioncaim don bhliain 1988-89 le muirearú ar phearsa aonair dá dtagraítear san alt sin ionann is dá ndéanfaí, i bhfo-alt (2)—
(a) “1988-89” a chur in ionad “1982-83”, agus
(b) “£286” a chur in ionad “£312” gach áit a bhfuil sé.
Feidhm alt 16 (creidmheas i leith cánach feirme) den Acht Airgeadais, 1986.
5.—(1) Más rud é, murach neamhdhóthanacht brabús nó gnóchan, go dtabharfaí laghdú ar cháin ioncaim do phearsa aonair faoi fhorálacha alt 16 den Acht Airgeadais, 1986, maidir le méid iomlán na cánach feirme a d'íoc sé ar an 31 Nollaig, 1986, nó roimhe, féadfaidh sé a éileamh go ndéanfaí a cháin ioncaim maidir le brabúis nó gnóchain ó fheirmeoireacht do na blianta 1985-86 agus 1987-88 a laghdú den mhéid ar mó an cháin fheirme a d'íoc sé amhlaidh ná an cháin is iomchuí do na brabúis nó na gnóchain ó fheirmeoireacht i ndáil leis an bpearsa aonair sin don bhliain 1986-87:
Ar choinníoll—
(a) go ndéanfar an laghdú a bheidh le tabhairt faoin bhfo-alt seo a fhritháireamh, a mhéid is féidir, in aghaidh dliteanas na pearsan aonair don bhliain 1985-86, agus
(b) nach lamhálfar aon laghdú faoin bhfo-alt seo ach aon uair amháin maidir leis an méid céanna cánach feirme a d'íoc an phearsa aonair.
(2) Déanfar an t-alt seo agus alt 16 den Acht Airgeadais, 1986, a fhorléiriú le chéile.
Leasú ar an Dara Sceideal a ghabhann leis an Acht Airgeadais, 1986.
6.—Maidir le haon cheart a gheobhaidh pearsa aonair an 6ú lá d'Aibreán, 1988, nó dá éis, chun scaireanna a fháil i gcomhlacht corpraithe, déantar leis seo an Dara Sceideal a ghabhann leis an Acht Airgeadais, 1986, a leasú mar a leanas:
(a) i bhfomhír (1) de mhír 1, trí na mínithe ar “stiúrthóir lánaimseartha” agus “fostaí cáilitheach” a scriosadh, agus
(b) i bhfomhíreanna (1) (a) agus (2) de mhír 5, trí na focail “lánaimseartha” agus “cáilitheach” a scriosadh,
agus tá na fomhíreanna sin (1) (a) agus (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (a) mura stiúrthóir nó fostaí é de chuid an deontóra nó, i gcás grúpscéi me, de chuid cuideachta rannpháirtí; (2) D'ainneoin fhomhír (1) (a) féadfar foráil a bheith sa scéim go bhféadfaidh duine cearta a fuair sé fúithi a fheidhmiú d'ainneoin go bhfuil sé scortha de bheith ina stiúrthóir nó ina fhostaí. |
Leasú ar alt 16 (trádálacha cáilitheacha) den Acht Airgeadais, 1984.
7.—Leasaítear leis seo alt 16 den Acht Airgeadais, 1984, i mír (a) (a cuireadh isteach leis an Acht Airgeadais, 1987) d'fho-alt (2), tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (iii):
“(iiia) maidir le suibscríobh le haghaidh scaireanna cáilithe a dhéanfar an 6ú lá d'Aibreán, 1988 nó dá éis, an saothrú plandaí sin dá dtagraítear i bhfo-alt (ICC3) (a cuireadh isteach leis an Acht Airgeadais, 1987) d'alt 39 den Acht Airgeadais, 1980,”.
Leasú ar Chaibidil III (Íocaíochtaí i leith Seirbhísí Gairmiúla ag Daoine Airithe) de Chuid I den Acht Airgeadais, 1987.
8.—Leasaítear leis seo Caibidil III de Chuid I den Acht Airgeadais, 1987—
(a) in alt 13 (1)—
(i) trí na mínithe seo a leanas a chur isteach:
“tá le ‘árachóir údaraithe’ an bhrí chéanna atá leis in alt 145 den Acht Cánach Ioncaim, 1967;
ciallaíonn ‘conradh árachais’ conradh idir árachóir údaraithe agus suibscríobhaí maidir le hárachas den chineál dá dtagraítear in alt 145 (2) den Acht Cánach Ioncaim, 1967;
ciallaíonn ‘comhalta’, i ndáil le conradh árachais, duine atá ainmnithe sa pholasaí árachais iomchuí ar duine é a mbeidh glactha ag árachóir údaraithe leis i gcomhair árachais;
tá le ‘liachleachtóir’ an bhrí chéanná atá leis in alt 12 den Acht Airgeadais, 1967;
ciallaíonn ‘caiteachais liachta iomchuí’ caiteachais a tabhaíodh i leith seirbhísí gairmiúla arna gcur ar fáil ag liachleachtóir is caiteachais atá, nó a d'fhéadfadh a bheith, ina n-ábhar éilimh chun iad a aisíoc nó a urscaoileadh go hiomlán nó go páirteach faoi chonradh árachais ach gan aon chaiteachais den sórt sin a áireamh más rud é—
(a) faoi théarmaí an chonartha árachais, nach féidir (ach amháin i gcás caiteachas áirithe atá, i dtuairim an árachóra údaraithe lena mbaineann, níos airde ná mar is gnách) iad a bheith ina n-ábhar éilimh chun iad a urscaoileadh nó a aisíoc ach amháin—
(i) tar éis tréimhse shonraithe 12 mhí ar tabhaíodh na caiteachais lena linn, a bheith caite, agus
(ii) a mhéid gur mó ná méid sonraithe comhiomlán na gcaiteachas agus aon chaiteachas eile a tabhaíodh sa tréimhse sin,
nó
(b) gur tabhaíodh iad i leith seirbhísí gairmiúla arna gcur ar fáil ag liachleachtóir lasmuigh den Stát;
ciallaíonn ‘suibscríobhaí’, i ndáil le conradh árachais, duine (seachas árachóir údaraithe) is páirtí sa chonradh agus ar ina ainm atá an polasaí árachais iomchuí cláraithe;”,
(ii) trí “an Fhorais Áiseanna Saothair” a chur in ionad “na Comhairle Oiliúna” i mír (f) den mhíniú ar “seirbhísí gairmiúla”, agus
(iii) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “íocaíocht iomchuí”:
“ciallaíonn ‘íocaíocht iomchuí’—
(a) íocaíocht arna déanamh an 6ú lá de Mheitheamh, 1987, nó dá éis, i leith seirbhísí gairmiúla bíodh nó ná bíodh na seirbhísí sin á gcur ar fáil don duine cuntasach a dhéanann an íocaíocht, agus
(b) íocaíocht arna déanamh an 6ú lá de Mheitheamh, 1988, nó dá éis—
(i) ag duine cuntasach a luaitear i mír (u), (v), (w) nó (x) (arna gcur isteach leis an Acht Airgeadais, 1988) d'alt 14 (1) den Acht Airgeadais, 1987, i leith seirbhísí gairmiúla, bíodh nó ná bíodh na seirbhísí sin á gcur ar fáil don duine cuntasach, nó
(ii) ag árachóir údaraithe le liachleachtóir de réir fhorálacha alt 14A (arna chur isteach leis an Acht Airgeadais, 1988) nó ar shlí eile, d'urscaoileadh éilimh i leith caiteachas liachta iomchuí faoi chonradh árachais,
ach ní áirítear ann—
(I) díolaíochtaí a thagann faoi réim Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, lena mbaineann an Chaibidil sin, ná
(II) íocaíochtaí faoi chonradh foirgníochta de réir bhrí alt 17 den Acht Airgeadais, 1970, ónar asbhaineadh cáin de réir fhorálacha fho-alt (2) den alt sin, nó óna n-asbhainfí amhlaidh í mura mbeadh forálacha fho-alt (8) den alt sin;”
(b) in alt 14 (1)—
(i) tríd an mír seo a leanas a chur in ionad mhír (m):
“(m) An Foras Áiseanna Saothair,”, agus
(ii) trí “nó” a scriosadh i mír (s) agus trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (t):
“(u) An Chomhairle um Oideachas, Earcaíocht agus Oiliúint,
(v) Eolas — Gníomhaireacht Eolaíochta agus Teicneolaíochta na hÉireann,
(w) An Bord Fuinnimh Núicléigh,
(x) ospidéal saorálach poiblí nó comhbhoird lena n-íocann an tAire Sláinte deontais sa bhliain 1988-89 nó in aon bhliain mheasúnachta dá éis, nó
(y) árachóir údaraithe.”,
(c) tríd an alt seo a leanas a chur isteach i ndiaidh alt 14:
“14A.—Faoi réir alt 15 (1) (arna chur isteach leis an Acht Airgeadais, 1988), más rud é go ndéantar éileamh, faoi chonradh árachais, chuig árachóir údaraithe i leith caiteachas liachta iomchuí urscaoilfidh an t-árachóir an t-éileamh trí íocaíocht a dhéanamh, go feadh méid an tsochair, más ann, a bheidh dlite faoin gconradh, leis an liachleachtóir a chuir na seirbhísí gairmiúla ar fáil don suibscríobhaí nó don chomhalta áirithe a mbaineann na caiteachais liachta iomchuí leis agus beidh an suibscríobhaí nó an comhalta, de réir mar a bheidh, saortha agus urscaoilte i leith cibé méid arb ionannas dó an íocaíocht, amhail is dá mba é an suibscríobhaí nó an comhalta a rinne an íocaíocht sin.”, agus
(d) in alt 15, trí na fo-ailt seo a leanas a chur in ionad fho-alt (1):
“(1) Déanfaidh duine cuntasach a bheidh ag déanamh íocaíochta iomchuí an cháin chuí i ndáil leis an íocaíocht a asbhaint ó mhéid na híocaíochta. Déanfaidh an duine sonraithe lena bhfuil an méid iníoctha an asbhaint sin a lamháil ar iarmhéid na híocaíochta a fháil, agus beidh
(a) an duine cuntasach a dhéanfaidh an asbhaint, agus
(b) más árachóir údaraithe an duine cuntasach, aon suibscríobhaí nó comhalta ar thar a cheann a dhéanfaidh an duine cuntasach an íocaíocht iomchuí,
saortha agus urscaoilte i leith cibé méid arb ionannas dó an asbhaint, amhail is dá mba gur íocadh an méid sin iarbhír.
(1A) Más rud é—
(a) de réir fhorálacha alt 14A (arna chur isteach leis an Acht Airgeadais, 1988), go mbeidh íocaíocht iomchuí déanta ag árachóir údaraithe le liachleachtóir, agus
(b) de réir fhorálacha fho-alt (1), go mbeidh asbhaint cánach cuí lamháilte ag an liachleachtóir i leith na híocaíochta sin agus go mbeidh suibscríobhaí nó comhalta saortha agus urscaoilte i leith an oiread sin airgid arb ionannas dó an asbhaint,
déanfaidh an liachleachtóir, má bhíonn aon mhéid i leith na gcaiteachas liachta iomchuí lena mbaineann an íocaíocht iomchuí íoctha ag an suibscríobhaí nó ag an gcomhalta, méid a íoc leis an suibscríobhaí nó leis an gcomhalta, de réir mar a bheidh, is comhionann leis an méid ar mó comhiomlán an méid a d'íoc an suibscríobhaí nó an comhalta agus méid na híocaíochta iomchuí ná na caiteachais liachta iomchuí.
(1B) (a) Féadfaidh an tAire Airgeadais cibé rialacháin a dhéanamh is dóigh leis is gá nó is fóirsteanach chun lán-éifeacht a thabhairt don Chaibidil seo a mhéid a bhaineann sí le leasuithe arna ndéanamh uirthi leis an Acht Airgeadais, 1988, agus, go háirithe, ach gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, féadfar le rialacháin faoin bhfo-alt seo—
(i) na himthosca agus an modh a shonrú ina bhféadfar íocaíocht (seachas íocaíocht iomchuí) a dhéanamh nó a éileamh i leith caiteachas liachta iomchuí, agus
(ii) foráil a dhéanamh chun pearsa aonair a shlánú ar éilimh i leith caiteachas liachta iomchuí, nó ar aon éilimh eile a éireoidh as gníomhartha a rinne an phearsa aonair nó a d'fhág an phearsa sin gan déanamh, de bhun na Caibidle seo nó de bhun rialachán arna ndéanamh faoin bhfo-alt seo a mhéid a bhaineann sí nó siad leis na leasuithe sin a dúradh.
(b) Gach rialachán a dhéanfar faoin bhfo-alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den 21 lá a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.”.
Caibidil II
Comhshocraíochtaí maidir le Tuairisceáin, Measúnachtaí agus Achomhairc
Léiriú (Caibidil II).
9.—(1) Sa Chaibidil seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “achomharc” achomharc faoi alt 416 den Acht Cánach Ioncaim, 1967;
ciallaíonn “cigire cuí” i ndáil le duine inmhuirearaithe—
(a) an cigire is deireanaí a thug fógra i scríbhinn don duine inmhuirearaithe á rá gurb eisean an cigire a gceanglaítear ar an duine inmhuirearaithe tuairisceán nó ráiteas ar ioncam nó brabúis a sheachadadh air,
(b) d'éagmais cigire den chineál dá dtagraítear i mír (a), an cigire ar gnách don duine inmhuirearaithe tuairisceán nó ráiteas den sórt sin a sheachadadh air, nó
(c) d'éagmais cigire den chineál dá dtagraítear i míreanna (a) agus (b), an cigire tuairisceán;
ciallaíonn “measúnacht” measúnacht i leith cánach arna déanamh faoi na hAchtanna Cánach Ioncaim nó na hAchtanna Cánach Corparáide, de réir mar a bheidh;
tá le “tréimhse inmhuirearaithe”, an bhrí chéanna atá leis i mír 1 den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976;
ciallaíonn “duine inmhuirearaithe”, maidir le tréimhse inmhuirearaithe, duine arb inmhuirearaithe cáin air don tréimhse sin, cibé acu ar a chuntas féin nó ar chuntas duine éigin eile, ach ní fholaíonn sé duine—
(a) nach bhfuil ina ioncam iomlán don tréimhse inmhuirearaithe ach amháin díolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus chun na críche sin, aon duine a ndéantar a ioncam iomlán don tréimhse inmhuirearaithe, seachas díolaíochtaí lena mbaineann an Chaibidil sin IV, a asbhaint le linn méid a liúntas saor-ó-cháin don tréimhse inmhuirearaithe de bhua Rialachán 10 (1) (b) de na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960), a bheith á ríomh, measfar, maidir leis an tréimhse inmhuirearaithe sin, gur duine é nach bhfuil ina ioncam iomlán ach amháin díolaíochtaí lena mbaineann an Chaibidil sin IV,
(b) a bheidh, maidir leis an tréimhse inmhuirearaithe, díolmhaithe ag cigire ó cheanglais alt 10 de bhíthin fógra a bheidh tugtha faoi fho-alt (6) den alt sin, nó
(c) arb inmhuirearaithe cáin air don tréimhse inmhuirearaithe de bhíthin fhorálacha alt 433 nó 434 den Acht Cánach Ioncaim, 1967, nó alt 151 den Acht Cánach Corparáide, 1976, agus dá bhíthin sin amháin;
ciallaíonn “cinneadh ar an achomharc” cinneadh ó na Coimisinéirí Achomhairc faoi alt 416 (4) den Acht Cánach Ioncaim, 1967, agus folaíonn sé comhaontú dá dtagraítear in alt 416 (3) den Acht sin agus measúnacht do theacht chun bheith críochnaitheach agus dochloíte de bhua alt 416 (6) den Acht sin;
tá le “dáta dlite maidir le méid réamhchánach a íoc” an bhrí a shanntar dó le halt 18 (1);
folaíonn “cigire” i ndáil le haon ní, cibé oifigeach eile a cheapfaidh na Coimisinéirí Ioncaim chuige sin;
ciallaíonn “cigire tuairisceán” an cigire a bheidh ainmnithe ag na Coimisinéirí Ioncaim faoi alt 10(11) mar chigire tuairisceán;
tá le “comhpháirtí tosaíochta” an bhrí chéanna atá leis i gCaibidil III de Chuid IV den Acht Cánach Ioncaim, 1967;
ciallaíonn “foirm fhorordaithe” foirm a bheidh forordaithe ag na Coimisinéirí Ioncaim nó foirm a úsáidfear faoi údarás na gCoimisinéirí Ioncaim agus folaíonn sé foirm a bhfuil i gceist léi tuairisceán a sheachadadh trí aon phróiseas leictreonach, fótagrafach nó eile a bheidh ceadaithe ag na Coimisinéirí Ioncaim;
ciallaíonn “réamhcháin” méid na cánach a cheanglaítear ar dhuine inmhuirearaithe a íoc de réir fhorálacha alt 11;
ciallaíonn “tréimhse inmhuirearaithe iomchuí”—
(a) i gcás gur bliain mheasúnachta an tréimhse inmhuirearaithe, an bhliain 1988-89 agus aon bhliain mheasúnachta dá éis, nó
(b) i gcás gur tréimhse chuntasaíochta de chuid cuideachta an tréimhse inmhuirearaithe, tréimhse chuntasaíochta dar críoch ar cibé dáta, nó i ndiaidh cibé dáta, a fhorordóidh an tAire Airgeadais le rialacháin;
ciallaíonn “dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe”, i ndáil le tréimhse inmhuirearaithe iomchuí—
(a) i gcás gur bliain mheasúnachta an tréimhse inmhuirearaithe, an 31ú lá de Nollaig an bhliain sin, agus
(b) i gcás gur tréimhse chuntasaíochta de chuid cuideachta an tréimhse inmhuirearaithe, an lá deiridh den tréimhse 9 mí dar tosach an lá díreach i ndiaidh dheireadh na tréimhse cuntasaíochta;
tá le “ailt shonraithe” an bhrí chéanna atá leis in alt 48 den Acht Airgeadais, 1986;
tá le “cáin” an bhrí a shanntar dó le mír 1 (3) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976.
(2) Ach amháin a mhéid a fhoráiltear a mhalairt go sonrach, beidh feidhm ag forálacha na Caibidle seo d'ainneoin aon fhorálacha eile de chuid na nAchtanna Cánach nó na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) (a) I gcás go bhforchuirfear aon oibleagáid nó ceanglas ar dhuine i gcáil ar bith faoi aon fhoráil de chuid na Caibidle seo agus go bhforchuirfear oibleagáid nó ceanglas comhréire ar an duine sin i gcáil eile, ní dhéanfaidh urscaoileadh aon cheann de na hoibleagáidí nó na gceanglas sin an duine a fhuascailt ón oibleagáid eile nó ón gceanglas eile.
(b) Ní dhéanfar oibleagáid nó ceanglas a fhorchur ar dhuine, i gcáil ar bith, faoi fhorálacha na Caibidle seo de bhíthin amháin go bhfuil an oibleagáid nó an ceanglas sin forchurtha air in aon cháil eile.
(c) Más rud é go mbeadh, murach aon fhoráil de na forálacha sin dá éis seo den Chaibidil seo, aon oibleagáid nó ceanglas den sórt sin forchurtha ar dhuine i mbreis agus cáil amháin, ní dhéanfaidh fuascailt ón oibleagáid nó ón gceanglas sin faoi aon fhoráil de na forálacha sin de bhíthin aon fhíorais nó imthoisc a bhfuil feidhm aige i ndáil lena dhliteanas cánach in aon cháil áirithe é a fhuascailt ó cibé oibleagáid nó ceanglas a bheidh forchurtha air i gcáil seachas an cháil ina bhfuil feidhm ag an bhfíoras nó ag an imthoisc sin.
(4) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den 21 lá a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Oibleagáid tuairisceán a thabhairt.
10.—(1) Déanfaidh gach duine inmhuirearaithe, maidir le tréimhse inmhuirearaithe iomchuí, tuairisceán a ullmhú agus a sheachadadh ar an gcigire cuí, ar an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe, nó roimhe sin, ar tuairisceán é san fhoirm fhorordaithe—
(a) i gcás duine inmhuirearaithe, arb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe ar bliain mheasúnachta í, maidir leis na nithe agus na sonraí sin go léir a cheanglófaí a bheith san áireamh i ráiteas arna sheachadadh de bhun fógra a bheadh tugtha don duine inmhuirear aithe ag an gcigire cuí faoi alt 169 den Acht Cánach Ioncaim, 1967, dá mba é a bhí sa tréimhse a bheadh sonraithe san fhógra sin an bhliain mheasúnachta díreach roimh an tréimhse inmhuirearaithe iomchuí, agus i gcás gur pearsa aonair é an duine inmhuirearaithe agus gurb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe iomchuí, na nithe agus na sonraí sin go léir, i dteannta na nithe agus na sonraí sin a dúradh, a cheanglófaí a bheith san áireamh i dtuairisceán don tréimhse arna sheachadadh ar an gcigire cuí de bhun fógra a bheadh tugtha ag an gcigire cuí don duine inmhuirearaithe faoi alt 172 den Acht sin, nó
(b) i gcás duine inmhuirearaithe arb inmhuirearaithe cáin chorparáide air do thréimhse inmhuirearaithe iomchuí ar tréimhse chuntasaíochta í, maidir leis na nithe agus na sonraí sin go léir i ndáil leis an tréimhse inmhuirearaithe a cheanglófaí a bheith san áireamh i dtuairisceán arna sheachadadh de bhun fógra a bheadh tugtha ag an gcigire cuí don duine inmhuirearaithe faoi alt 143 den Acht Cánach Corparáide, 1976,
mar aon le cibé sonraí breise a cheanglófar leis an bhfoirm fhorordaithe.
(2) Measfar gur duine inmhuirearaithe chun críocha an ailt seo an comhpháirtí tosaíochta in aon chomhpháirtíocht agus déanfaidh sé, maidir le haon tréimhse inmhuirearaithe iomchuí, an tuairisceán a cheanglófaí air a sheachadadh don tréimhse sin faoi fhorálacha alt 70 den Acht Cánach Ioncaim, 1967, dá mbeadh fógra faoin alt sin tugtha ag an gcigire roimh an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe sin, a sheachadadh ar an gcigire cuí ar an dáta sin nó roimhe.
(3) Más rud é, de bharr fho-alt (1) nó (2), go seachadfaidh duine tuairisceán ar chigire, measfar go raibh de cheangal air, de bharr fógra faoi alt 169 den Acht Cánach Ioncaim, 1967, ráiteas a sheachadadh a mbeadh ann na nithe agus na sonraí atá sa tuairisceán nó go raibh de cheangal air, de bharr fógra faoi alt 70 nó 172 den Acht sin nó faoi alt 143 den Acht Cánach Corparáide, 1976, an tuairisceán a sheachadadh, de réir mar a bheidh. Aon fhoráil de chuid na nAchtanna Cánach a bhaineann le haon ghníomh a dhéanamh ar dhuine do mhainneachtain ráiteas nó tuairisceán a sheachadadh de bhun fógra a tugadh faoi aon cheann de na hailt sin a dúradh, beidh feidhm aici maidir le duine inmhuirearaithe, i gcás nár tugadh fógra den sórt sin, amhail is dá mbeadh fógra tugtha dó, ar an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe iomchuí, faoi cibé ceann amháin nó níos mó de na hailt sin is iomchuí don fhoráil atá i gceist.
(4) Déanfaidh duine inmhuirearaithe tuairisceán do thréimhse inmhuirearaithe iomchuí a ullmhú agus a sheachadadh ar an gcigire cuí mar a cheanglaítear leis an alt seo d'ainneoin nach mbeidh fógra faighte aige ó chigire á rá leis ráiteas nó tuairisceán don tréimhse sin a ullmhú agus a sheachadadh faoi aon cheann de na hailt dá dtagraítear i bhfo-alt (3).
(5) Féadfaidh an duine inmhuirearaithe nó duine eile a bheidh ag gníomhú faoi údarás an duine inmhuirearaithe chuige sin, tuairisceán, a cheanglaítear leis an alt seo, a ullmhú agus a sheachadadh. I gcás gurb é an duine eile sin a ullmhaíonn agus a sheachadann tuairisceán, beidh feidhm ag forálacha na nAchtanna Cánach amhail is dá mba é an duine inmhuirearaithe a d'ullmhaigh agus a sheachaid é. Aon tuairisceán a airbheartaíonn a bheith ullmhaithe agus seachadta ag aon duine inmhuirearaithe nó thar a cheann measfar, chun críocha uile na nAchtanna Cánach, é a bheith ullmhaithe agus seachadta ag an duine sin nó ar údarás uaidh, de réir mar a bheidh, mura gcruthófar a mhalairt.
(6) Féadfaidh cigire duine a eisiamh ó fhorálacha an ailt seo trí fhógra i scríbhinn a thabhairt dó á rá go bhfuil sé eisiata ó na forálacha sin agus beidh éifeacht leis an bhfógra maidir le cibé tréimhse nó tréimhsí inmhuirearaithe nó go dtí cibé tréimhse inmhuirearaithe nó go dtí go dtarlóidh cibé teagmhas a bheidh sonraithe san fhógra:
Ar choinníoll, i gcás go mbeidh, roimh dháta an Achta seo a rith, fógra tugtha ag an gcigire do dhuine á rá nach gá dó tuairisceán a ullmhú agus a sheachadadh maidir le tréimhse inmhuirearaithe sonraithe, nó go dtí í, nó dtí go dtarlóidh aon teagmhas, go measfar fógra chuige sin a bheith tugtha dó faoin bhfo-alt seo.
(7) Ní dhéanfaidh an t-alt seo difear do chigire do thabhairt fógra faoi aon cheann de na hailt shonraithe ná ní scaoilfidh sé aon duine ó aon oibleagáid ná ceanglas a forchuireadh ar an duine le fógra den sórt sin. Má thugtar fógra do dhuine faoi aon cheann de na hailt shonraithe ní scaoilfidh sé sin an duine sin ó aon oibleagáid chun tuairisceán a ullmhú agus a sheachadadh faoi fhorálacha an ailt seo.
(8) I gcás lena mbaineann alt 197 (4) den Acht Cánach Ioncaim, 1967, aon tuairisceán a mbeidh ar áireamh ann na nithe agus na sonraí a cheanglaítear le fo-alt (1) maidir leis an bhfearchéile agus leis an mbanchéile araon, comhlíonfaidh sé, má sheachadann céile amháin é, oibleagáid an chéile eile faoin alt seo.
(9) Ní oibreoidh aon ní sna hailt shonraithe nó i bhfógra arna thabhairt faoi aon cheann de na hailt sin chun a cheangal ar dhuine inmhuirearaithe tuairisceán do thréimhse inmhuirearaithe iomchuí a sheachadadh ar dháta is luaithe ná an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe.
(10) Aon deimhniú arna shíniú ag cigire á dheimhniú go bhfuil na taifid iomchuí scrúdaithe aige agus go ndealraíonn sé uathu nach bhfuarthas, le linn tréimhse sonraithe, tuairisceán sonraithe ó dhuine inmhuirearaithe is franaise é, go dtí go gcruthófar a mhalairt, nach ndearna an duine inmhuirearaithe, le linn na tréimhse sin, an tuairisceán sin a sheachadadh agus féadfar deimhniú a dheimhníonn amhail mar a fhoráiltear leis an bhfo-alt seo agus a airbheartaíonn a bheith sínithe ag cigire a thabhairt i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, é bheith sínithe ag an gcigire sin.
(11) (a) Féadfaidh na Coimisinéirí Ioncaim cigire a ainmniú chun bheith ina chigire tuairisceán chun críocha na Caibidle seo.
(b) Glacfaidh an cigire tuairisceán le tuairisceáin faoin alt seo a d'ordaigh sé a sheachadadh air agus le tuairisceáin ó dhaoine arb é an cigire cuí i ndáil leo é sna himthosca a shonraítear i mír (c) den mhíniú ar “cigire cuí” in alt 9(1).
(c) Déanfar ainm cigire a bheidh ainmnithe mar a dúradh, mar aon leis an seoladh chun a ndíreofar tuairisceáin a bheidh á seachadadh air, a fhoilsiú gach bliain san Iris Oifigiúil.
(12) Beidh feidhm ag ailt 500 agus 503 den Acht Cánach Ioncaim, 1967, maidir le duine inmhuirearaithe do mhainneachtain tuairisceán a sheachadadh de réir fho-alt (1) nó (2) mar atá feidhm acu maidir le mainneachtain tuairisceán dá dtagraítear san alt sin 500 a sheachadadh agus leasaítear leis seo Sceideal 15 a ghabhann leis an Acht sin trí “An tAcht Airgeadais, 1988, alt 10 (1) agus (2)” a chur isteach i gColún 1.
Oibleagáid réamhcháin a íoc.
11.—(1) Dlífidh gach duine is duine inmhuirearaithe maidir le haon tréimhse inmhuirearaithe iomchuí an méid dá réamhcháin is cuí don tréimhse inmhuirearaithe sin a íoc leis an mBailitheoir de réir an ailt seo agus alt 18.
(2) Is é an méid de réamhcháin duine inmhuirearaithe is cuí do thréimhse inmhuirearaithe méid na cánach is dócha, i dtuairim an duine inmhuirearaithe, a thiocfaidh chun bheith iníoctha aige don tréimhse inmhuirearaithe de bhíthin measúnachta nó measúnachtaí don tréimhse inmhuirearaithe a bheidh déanta nó le déanamh ag an gcigire nó a dhéanfadh an cigire mura roghnódh sé, de bhun alt 13 (4), gan measúnacht a dhéanamh.
(3) Beidh réamhcháin iníoctha d'ainneoin nár thug an cigire fógra i leith na cánach sin faoi alt 12.
(4) Más rud é, ar an dáta dlite maidir le méid réamhchánach a íoc is cuí do thréimhse inmhuirearaithe, nó roimh an dáta sin, go mbeidh fógra faoi mheasúnacht don tréimhse faighte ag an duine inmhuirearaithe arb iníoctha an cháin aige, ní dhlífidh sé réamhcháin a íoc don tréimhse inmhuirearaithe sin.
(5) Aon mhéid réamhchánach is cuí do thréimhse inmhuirearaithe a bheidh íoctha ag duine inmhuirearaithe i gcáil ar bith, agus nach mbeidh aisíoctha leis, déileálfar leis, go feadh méid na híocaíochta sin nó go feadh méid na híocaíochta sin lúide aon mhéid a bheidh aisíoctha, mar íocaíocht ar scór na cánach is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe, ar cáin í a bheidh sonraithe i measúnacht nó i measúnachtaí a bheidh déanta nó le déanamh don tréimhse sin ar an duine inmhuirearaithe sa cháil sin.
Fógraí réamhchánach.
12.—(1) Más rud é—
(a) go mainneoidh duine inmhuirearaithe íocaíocht réamhchánach do thréimhse inmhuirearaithe iomchuí a dhéanamh, nó
(b) tráth ar bith roimh an dáta dlite maidir le méid réamhchánach a íoc do thréimhse inmhuirearaithe iomchuí, gur dóigh leis an gcigire gur cuí déanamh amhlaidh,
féadfaidh an cigire fógra i scríbhinn a thabhairt don duine inmhuirearaithe maidir le méid na réamhchánach ba chóir don duine inmhuirearaithe a íoc, i dtuairim an chigire, don tréimhse inmhuirearaithe sin:
Ar choinníoll nach dtabharfar fógra faoin bhfo-alt seo do dhuine inmhuirearaithe maidir le tréimhse inmhuirearaithe iomchuí tráth ar bith tar éis don duine inmhuirearaithe tuairisceán don tréimhse inmhuirearaithe sin a sheachadadh.
(2) Faoi réir na bhforálacha sin ina dhiaidh seo den alt seo, beidh méid réamhchánach a bheidh sonraithe i bhfógra faoi fho-alt (1) dlite den duine inmhuirearaithe don Bhailitheoir, agus iníoctha aige leis, ar an dáta dlite maidir le méid réamhchánach a íoc don tréimhse inmhuirearaithe iomchuí lena mbaineann an fógra.
(3) Faoi réir fho-alt (4), más rud é, ar an dáta tuairisceáin sonraithe do thréimhse inmhuirearaithe nó roimh an dáta sin, go ndéanfaidh an duine inmhuirearaithe íocaíocht réamhchánach don tréimhse inmhuirearaithe faoi alt 11, nó go ndéanfaidh an duine inmhuirearaithe ar an dáta sin nó roimhe, fógra i scríbhinn a thabhairt don Bhailitheoir á rá go measann sé nach mbeidh sé faoi dhliteanas cáin a íoc don tréimhse inmhuirearaithe de bhíthin aon mheasúnachta nó measúnachtaí a bheidh déanta nó le déanamh ag an gcigire, ní bheidh méid na réamhchánach don tréimhse inmhuirearaithe a bheidh sonraithe i bhfógra arna thabhairt don duine inmhuirearaithe faoi fho-alt (1), nó an bhreis, más ann, a bheidh ag an méid sin ar an réamhcháin a d'íoc an duine inmhuirearaithe don tréimhse inmhuirearaithe, iníoctha.
(4) I gcás go mainneoidh an duine inmhuirearaithe tuairisceán do thréimhse inmhuirearaithe iomchuí a sheachadadh, ar tuairisceán é lena mbaineann fógra réamhchánach faoi fho-alt (1), agus gur mó méid na réamhchánach a bheidh sonraithe san fhógra, arna mhéadú faoi fhorálacha alt 48 den Acht Airgeadais, 1986, ná méid na réamhchánach, más ann, a d'íoc an duine inmhuirearaithe faoi alt 11, arna mhéadú freisin faoi fhorálacha an ailt sin 48, ní bheidh feidhm ag fo-alt (3), le héifeacht ón dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe, maidir leis an duine inmhuirearaithe sin don tréimhse inmhuirearaithe agus tiocfaidh méid na réamhchánach a bheidh sonraithe san fhógra, arna mhéadú faoi fhorálacha an ailt sin 48 ach arna laghdú d'aon réamhcháin a d'íoc an duine inmhuirearaithe sa cháil lena mbaineann an fógra, don tréimhse inmhuirearaithe, chun bheith dlite agus iníoctha ar gach caoi ionann is dá mba nár achtaíodh fo-alt (3).
(5) D'ainneoin na bhforálacha sin roimhe seo den alt seo, maidir le méid réamhchánach, nó aon bhreis a bheidh ag an méid sin ar mhéid na réamhchánach, más ann, a d'íoc an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí lena mbaineann an fógra, a bheidh sonraithe i bhfógra arna thabhairt faoi fho-alt (1) scoirfidh sé de bheith dlite agus iníoctha amhail ar an agus ón dáta a ndéanann an cigire measúnacht ar an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí sin:
Ar choinníoll, i gcás gníomh a bheith déanta chun méid réamhchánach a bheidh sonraithe i bhfógra arna thabhairt faoi fho-alt (1) a ghnóthú, ar gníomh é ar mhodh imeachtaí a thionscnamh in aon chúirt nó ar mhodh deimhniú a eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967, nach mbainfidh an fo-alt seo leis an méid sin réamhchánach.
(6) Faoi réir na bhforálacha sin roimhe seo den alt seo, déanfar méid na réamhchánach a bheidh sonraithe i bhfógra arna thabhairt faoi fho-alt (1) a bhailiú agus a íoc ar gach caoi ionann is dá mba cháin í arna muirearú trí mheasúnacht nach mbeadh aon achomharc ar feitheamh ina leith. Beidh feidhm ag alt 113 den Acht Airgeadais, 1986, maidir le méid réamhchánach a bheidh sonraithe i bhfógra faoi fho-alt (1) ar gach caoi ionann is dá mba mhéid cánach é a bheadh sonraithe i measúnacht. Beidh feidhm ag alt 537 den Acht Cánach Ioncaim, 1967, maidir le réamhcháin a bheidh sonraithe i bhfógra amhail mar atá feidhm aige maidir le cáin a bheidh sonraithe i measúnacht.
(7) I gcás ar mó méid na réamhchánach a d'íoc duine inmhuirearaithe d'aon tréimhse inmhuirearaithe ná a dhliteanas cánach don tréimhse sin, aisíocfar an bhreis agus béarfaidh an méid aisíoctha ús de réir an ráta ag a mbéarfadh sé ús dá mba mhéid cánach é a bheadh aisíoctha faoi fhorálacha alt 30 (4) den Acht Airgeadais, 1976:
Ar choinníoll—
(a) nach mbeidh ús iníoctha faoin bhfo-alt seo más lú é ná £10, agus
(b) nach mbeidh cáin ioncaim in-asbhainte ó íocaíocht úis faoin bhfo-alt seo agus nach n-áireofar an t-ús sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach.
(8) Más rud é, do thréimhse inmhuirearaithe iomchuí, go mbeidh fógra réamhchánach tugtha ag an gcigire do dhuine agus gur deimhin leis an gcigire—
(a) go bhfuil an duine, ós duine inmhuirearaithe é, tar éis a dhliteanas cánach uile don tréimhse inmhuirearaithe a urscaoileadh,
(b) nach duine inmhuirearaithe an duine i ndáil leis an tréimhse inmhuirearaithe sin, nó
(c) gur cuí déanamh amhlaidh,
féadfaidh sé méid na réamhchánach a bheidh sonraithe san fhógra a tugadh don duine a laghdú go dtí cibé méid, lena n-áirítear nialas, a mheasfaidh an cigire is cuí ag féachaint d'imthosca an cháis.
(9) I gcás go mbeidh d'éifeacht le haon fhoráil den alt seo a fhoráil go scoirfidh aon réamhcháin a bheidh sonraithe i bhfógra faoi fho-alt (1) de bheith iníoctha, ní bheidh d'éifeacht leis an bhforáil oibleagáid a fhorchuirtear le halt 11 ar aon duine inmhuirearaithe méid réamhchánach a íoc, a bhaint de.
(10) Beidh feidhm, fara aon mhodhnuithe is gá, ag alt 190 den Acht Cánach Ioncaim, 1967, maidir le fógraí réamhchánach faoin alt seo mar atá feidhm aige maidir le measúnachtaí.
Measúnachtaí a dhéanamh.
13.—(1) Ní dhéanfar measúnacht ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí tráth ar bith roimh an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe mura mbeidh, an tráth sin, tuairisceán don tréimhse inmhuirearaithe seachadta ag an duine inmhuirearaithe ná ní dhéanfar measúnacht tráth a mbeidh toirmeasc, faoi fhorálacha alt 14 (2), ar mheasúnacht a dhéanamh.
(2) Faoi réir fho-alt (3), is é an cigire, faoi threoir na sonraí a bheidh i dtuairisceán an duine inmhuirearaithe agus, más cuí, ag féachaint d'fhorálacha alt 20, a dhéanfaidh measúnacht ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí.
(3) Más rud é—
(a) go mainneoidh duine inmhuirearaithe tuairisceán a sheachadadh do thréimhse inmhuirearaithe iomchuí, nó
(b) nach mbeidh an cigire sásta leis an tuairisceán a bheidh seachadta, nó go mbeidh aon fhaisnéis faighte aige maidir le neamh-leordhóthanacht an tuairisceáin sin,
ní chuirfidh aon ní san alt seo cosc ar an gcigire measúnacht a dhéanamh de réir fhorálacha alt 184 den Acht Cánach Ioncaim, 1967, nó alt 144 (4) den Acht Cánach Corparáide, 1976, de réir mar is cuí.
(4) I gcás gur deimhin leis an gcigire, maidir le tréimhse inmhuirearaithe iomchuí, gur íoc duine inmhuirearaithe na méideanna cánach go léir a bheadh, dá ndéanfadh sé measúnacht ar an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí sin, iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí, féadfaidh an cigire a roghnú gan measúnacht a dhéanamh ar an duine inmhuirearaithe don tréimhse inmhuirearaithe sin agus, i gcás go roghnóidh sé amhlaidh, tabharfaidh sé fógra don duine inmhuirearaithe á rá gur roghnaigh sé amhlaidh agus measfar go raibh na méideanna a d'íoc an duine inmhuirearaithe iníoctha ar gach caoi ionann is dá mba go raibh an mheasúnacht déanta ag an gcigire:
Ar choinníoll, faoi réir alt 14 (2), nach gcuirfidh aon ní san fho-alt seo cosc ar chigire measúnacht a dhéanamh ar an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí tráth ar bith tar éis fógra a bheith tugtha faoin alt seo á rá gur roghnaíodh amhlaidh.
(5) I gcás go ndéanfaidh an cigire measúnacht—
(a) faoi aon cheann de na forálacha dá dtagraítear i bhfo-alt (3), i gcás gur mainníodh tuairisceán a sheachadadh, nó
(b) in imthosca inar ríomh an duine inmhuirearaithe méid na cánach a bheidh iníoctha aige ar scór measúnachta agus nach n-easaontaíonn an cigire, tráth déanta na measúnachta, leis an gcáin mar a ríomhadh amhlaidh í,
ní gá aon sonraí a leagan amach san fhógra measúnachta seachas sonraí i dtaobh méid na cánach a bheidh le híoc ag an duine inmhuirearaithe.
(6) D'ainneoin na bhforálacha sin roimhe seo den alt seo, ach faoi réir alt 14 (2), i gcás go mbeidh tuairisceán do thréimhse inmhuirearaithe iomchuí seachadta ag duine inmhuirearaithe, féadfaidh sé, trí fhógra i scríbhinn a thabhairt don chigire, a cheangal air measúnacht a dhéanamh don tréimhse inmhuirearaithe iomchuí sin agus déanfaidh an cigire an mheasúnacht láithreach.
Leasú ar mheasúnachtaí agus teorainn ama ina leith.
14.—(1) Faoi réir fho-alt (2) agus alt 211 den Acht Cánach Ioncaim, 1967, féadfaidh cigire, tráth ar bith, measúnacht a rinneadh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí a leasú trí cibé athruithe a dhéanamh inti nó cibé breisithe a chur léi is dóigh leis is gá, d'ainneoin cáin a bheith íoctha nó aisíoctha i leith na measúnachta agus d'ainneoin an mheasúnacht a bheith leasaithe aige ar ócáid nó ócáidí roimhe sin agus tabharfaidh sé fógra don duine inmhuirearaithe i dtaobh na measúnachta arna leasú amhlaidh.
(2) I gcás go mbeidh duine inmhuirearaithe tar éis tuairisceán do thréimhse inmhuirearaithe iomchuí a sheachadadh agus gur nocht sé go hiomlán agus go cruinn sa tuairisceán na fíorais ábhartha go léir is gá chun go ndéanfaí measúnacht don tréimhse inmhuirearaithe iomchuí, ní dhéanfar measúnacht ar an duine inmhuirearaithe don tréimhse sin, ná ní dhéanfar leasú ar mheasúnacht den sórt sin, tar éis dheireadh na tréimhse 6 bliana dar tosach deireadh na tréimhse inmhuirearaithe ina seachadtar an tuairisceán, agus ní bheidh aon cháin bhreise iníoctha ag an duine inmhuirearaithe agus ní aisíocfar aon cháin leis an duine inmhuirearaithe tar éis dheireadh na tréimhse 6 bliana de bhíthin aon ní a bheidh ar áireamh sa tuairisceán:
Ar choinníoll nach gcoiscfidh aon ní san fho-alt seo measúnacht a leasú—
(a) i gcás nach nochtfar go hiomlán agus go cruinn na fíorais a luadh roimhe seo i dtuairisceán iomchuí,
(b) d'fhonn éifeacht a thabhairt do chinneadh ar aon achomharc i gcoinne measúnachta,
(c) d'fhonn aon fhíoras nó ní a chur i gcuntas a éireoidh de bhíthin teagmhas a tharlóidh tar éis an tuairisceán a bheith seachadta,
(d) d'fhonn earráid ríomha a cheartú,
(e) d'fhonn dearmad fíorais a cheartú, ar dearmad é a fhágann nach bhfuil ní éigin sa mheasúnacht ag freagairt i gceart do na fíorais a nocht an duine inmhuirearaithe, nó
(f) d'fhonn éifeacht a thabhairt d'fhorálacha alt 20 (2),
agus déanfar cáin a íoc nó a aisíoc, mar is cuí, de réir aon leasaithe den sórt sin agus ní dhéanfaidh aon ní san alt seo difear d'oibriú alt 455 (3) den Acht Cánach Ioncaim, 1967, ná alt 54 (4) (b) den Acht Airgeadais, 1974.
(3) Aon duine inmhuirearaithe arb éagóir leis measúnacht nó leasú ar mheasúnacht toisc go measann sé go raibh an cigire faoi thoirmeasc an mheasúnacht nó an leasú, de réir mar a bheidh, a dhéanamh de bhíthin fhorálacha fho-alt (2), féadfaidh sé achomharc a dhéanamh i gcoinne na measúnachta nó na measúnachta leasaithe ar na forais sin agus má chinneann na Coimisinéirí Achomhairc, ar an achomharc a éisteacht, go raibh an cigire faoi thoirmeasc amhlaidh, beidh feidhm ag forálacha uile na nAchtanna Cánach ionann is dá mba nach ndearnadh an mheasúnacht nó an leasú, de réir mar a bheidh, agus beidh an mheasúnacht nó an leasú ar an measúnacht, de réir mar is cuí, ar neamhní. Má chinneann na Coimisinéirí Achomhairc nach raibh an cigire faoi thoirmeasc amhlaidh, seasfaidh an mheasúnacht nó an mheasúnacht arna leasú, ach amháin sa mhéid go mbeidh aon mhéid nó ní ann ina ábhar achomhairc bhailí ar aon fhoras eile.
(4) I gcás go mbeidh amhras ar an duine inmhuirearaithe maidir le feidhmiú an dlí nó leis an gcaoi a ndéileálfar, chun críocha cánach, le haon ní a bheidh san áireamh i dtuairisceán a sheachadfaidh sé, féadfaidh sé an tuairisceán a sheachadadh de réir mar is fearr a chreideann sé ó thaobh fheidhmiú an dlí nó ó thaobh an chaoi a ndéileálfar, chun críocha cánach, leis an ní sin ach tarraingeoidh sé aird an chigire ar an ní atá i gceist sa tuairisceán tríd an amhras atá air a shonrú agus má dhéanann sé amhlaidh measfar go bhfuil nochtadh iomlán cruinn déanta aige maidir leis an ní sin:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo i gcás nach deimhin leis an gcigire nó, ar achomharc, leis na Coimisinéirí Achomhairc, go raibh amhras air dáiríre agus gurb é a thuairim nó a dtuairim go raibh an duine inmhuirearaithe ag gníomhú d'fhonn cáin a imghabháil nó a sheachaint agus, sa chás sin, measfar nach bhfuil nochtadh iomlán cruinn déanta aige maidir leis an ní atá i gceist.
(5) Ní bheidh feidhm ag alt 186 den Acht Cánach Ioncaim, 1967, ná ag alt 144 (5) (a) den Acht Cánach Corparáide, 1976, i gcás duine inmhuirearaithe d'aon tréimhse inmhuirearaithe iomchuí agus déanfar na nithe go léir a bheadh ar áireamh i gcéad mheasúnacht bhreise faoi na hailt sin a áireamh i leasú ar an gcéad mheasúnacht no ar na chéad mheasúnachtaí arna dhéanamh de réir an ailt seo agus, chun na críche sin, i gcás aon mhéid ioncaim, brabús nó gnóchan a bheith fágtha ar lár as an gcéad mheasúnacht nó as na chéad mheasúnachtaí, nó go mba lú an cháin a luadh sa chéad mheasúnacht nó sna chéad mheasúnachtaí ná an cháin is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe sin, déanfar cibé coigeartuithe ar an gcéad mheasúnacht nó na chéad mheasúnachtaí, nó cuirfear cibé breisithe léi nó leo (lena n-áirítear céad mheasúnacht eile a chur léi nó leo) is gá chun an fhaillí a leigheas nó chun a áirithiú gurb ionann an cháin a luadh amhlaidh agus an cháin is iníoctha ag an duine inmhuirearaithe.
Ceart an chigire fiosruithe a dhéanamh agus measúnachtaí a leasú.
15.—(1) Chun measúnacht a dhéanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí nó chun measúnacht den sórt sin a leasú, féadfaidh an cigire glacadh, go hiomlán nó go páirteach, le haon ráiteas nó sonra eile a bheidh ar áireamh i dtuairisceán arna sheachadadh ag an duine inmhuirearaithe don tréimhse inmhuirearaithe sin agus féadfaidh sé aon mhéid ioncaim, brabús nó gnóchan a mheasúnú, nó aon asbhaint, liúntas nó faoiseamh a lamháil, faoi threoir an ráitis nó an tsonra sin; ach i gcás go ndéanfar measúnacht nó go leasófar measúnacht faoi threoir aon ráitis nó sonra den sórt sin a bheidh ar áireamh i dtuairisceán an duine inmhuirearaithe, ní thoirmiscfidh sé sin ar an gcigire cibé fiosruithe nó gníomhartha a dhéanamh, go feadh méid a chumhachtaí, is dóigh leis is gá chun a dheimhniú dó féin go bhfuil nó nach bhfuil an ráiteas nó an sonra sin cruinn agus, faoi réir alt 14 (2), ní thoirmiscfidh sé ar an gcigire measúnacht a leasú nó a leasú tuilleadh i cibé modh is dóigh leis is cuí:
Ar choinníoll nach ndéanfar aon fhiosruithe ná aon ghníomhartha den sórt sin i gcás aon duine inmhuirearaithe d'aon tréimhse inmhuirearaithe iomchuí aon tráth tar éis dheireadh na tréimhse 6 bliana dar tosach deireadh na tréimhse inmhuirearaithe inar sheachaid an duine inmhuirearaithe tuairisceán don tréimhse inmhuirearaithe iomchuí mura mbeidh, an tráth sin, forais réasúnacha ag an gcigire chun a chreidiúint go bhfuil an tuairisceán neamh-leordhóthanach toisc é bheith comhlánaithe go calaoiseach nó go faillíoch.
(2) Aon duine inmhuirearaithe arb éagóir leis aon fhiosrú nó gníomh a rinne cigire do thréimhse inmhuirearaithe, tar éis dheireadh na tréimhse dá dtagraítear sa choinníoll a ghabhann le fo-alt (1) maidir leis an tréimhse inmhuirearaithe sin, ar na forais go measann sé go bhfuil an cigire faoi thoirmeasc an fiosrú sin nó an gníomh sin a dhéanamh mar gheall ar an gcoinníoll a ghabhann le fo-alt (1) féadfaidh sé, trí fhógra i scríbhinn a thabhairt don chigire laistigh de 30 lá tar éis don chigire an fiosrú sin nó an gníomh sin a dhéanamh, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc agus éistfidh na Coimisinéirí Achomhairc an t-achomharc ar gach caoi ionann is dá mba achomharc i gcoinne measúnachta é. Aon ghníomh a cheanglaítear ar an duine inmhuirearaithe a dhéanamh agus aon ghníomh breise a bheartaíonn an cigire a dhéanamh de bhun fhiosrú nó ghníomh an chigire, cuirfear ar fionraí iad go dtí go gcinnfear an t-achomharc. Má chinneann na Coimisinéirí Achomhairc, ar an achomharc a éisteacht, go raibh an cigire faoi thoirmeasc amhlaidh, ní bheidh de cheangal ar an duine inmhuirearaithe aon ghníomh a dhéanamh de bhun fhiosrú nó ghníomh an chigire agus beidh an cigire faoi thoirmeasc dul ar aghaidh lena fhiosrú nó lena ghníomh. Má chinneann na Coimisinéirí Achomhairc nach raibh sé faoi thoirmeasc amhlaidh, beidh sé dleathach don chigire dul ar aghaidh lena fhiosrú nó lena ghníomh.
Feidhm alt 48 (formhuirear as tuairisceáin a chur isteach déanach) den Acht Airgeadais, 1986.
16.—Beidh éifeacht le halt 48 den Acht Airgeadais, 1986, maidir le haon duine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí, ionann is dá bhfolódh an míniú ar “tuairisceán ar ioncam” san alt sin 48 an tuairisceán a cheanglaítear ar an duine inmhuirearaithe a sheachadadh faoi fhorálacha alt 10 agus ionann is dá mba thagairtí don dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe dá mbeidh tuairisceán le seachadadh tagairtí don dáta sonraithe i ndáil le tuairisceán ar ioncam agus beidh feidhm aige i ndáil le méid réamhchánach, cibé acu a íoctar é faoi alt 11 nó a shonraítear é i bhfógra faoi alt 12, mar atá feidhm aige maidir le méid cánach arna shonrú i measúnacht.
Achomhairc.
17.—(1) Ní cead achomharc a dhéanamh—
(a) i gcoinne fógra réamhchánach faoi alt 12,
(b) i gcoinne méid aon ioncaim, brabús nó gnóchan ná i gcoinne méid aon liúntais, asbhainte nó faoisimh a bheidh sonraithe i measúnacht, nó i measúnacht leasaithe, arna déanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí i gcás inar chinn an cigire an méid sin trí ghlacadh leis an ráiteas nó leis na ráitis nó leis an sonra nó leis na sonraí, gan é nó iad a athrú agus gan imeacht uaidh nó uathu, maidir le hioncam, brabúis nó gnóchain nó le liúntais, asbhaintí nó faoisimh a bhí sonraithe sa tuairisceán a sheachaid an duine inmhuirearaithe don tréimhse inmhuirearaithe sin, nó
(c) i gcoinne méid aon ioncaim, brabús nó gnóchan ná i gcoinne méid aon liúntais, asbhainte nó faoisimh a bheidh sonraithe i measúnacht, nó i measúnacht leasaithe, arna déanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí i gcás inar chomhaontaigh an cigire agus an duine inmhuirearaithe, nó aon duine a bhí údaraithe chuige sin ag an duine inmhuirearaithe, ar an méid sin sula ndearnadh nó, de réir mar a bheidh, sular leasaíodh an mheasúnacht.
(2) (a) Más rud é—
(i) go mainneoidh duine inmhuirearaithe tuairisceán a sheachadadh, nó
(ii) nach mbeidh an cigire sásta leis an tuairisceán a bheidh seachadta ag duine inmhuirearaithe, nó go mbeidh aon fhaisnéis faighte aige maidir le neamhleordhóthanacht an tuairisceáin sin,
agus go ndéanfaidh an cigire measúnacht de réir aon cheann de na forálacha dá dtagraítear in alt 13 (3), ní bheidh aon ábhar achomhairc ann i gcoinne na measúnachta sin—
(I) i gcás lena mbaineann mír (a) (i), go dtí go mbeidh an tuairisceán seachadta ag an duine inmhuirearaithe, agus
(II) i gcás lena mbaineann fomhír (i) nó (ii) de mhír (a), go dtí go n-íocfaidh an duine inmhuirearaithe, nó go mbeidh íoctha aige, méid cánach ar scór na measúnachta ar méid é nach lú ná an cháin ab iníoctha ar scór na measúnachta dá mbeadh an mheasúnacht déanta, ar gach caoi, faoi threoir na ráiteas agus na sonraí a bhí ar áireamh sa tuairisceán a sheachaid an duine inmhuirearaithe,
agus measfar go dtosóidh an t-am le hachomharc i gcoinne na measúnachta a thionscnamh ar an dáta is luaithe a mbeidh an tuairisceán seachadta agus an méid sin cánach íoctha agus déanfar tagairtí san fho-alt seo do mheasúnacht a fhorléiriú mar thagairtí a fholaíonn tagairtí d'aon leasú a dhéanfar ar an measúnacht roimh an dáta is luaithe sin a dúradh.
(b) Déanfar tagairtí san fho-alt seo do mhéid cánach a fhorléiriú mar thagairtí a fholaíonn tagairtí d'aon mhéid úis a bheadh dlite agus iníoctha, faoi alt 550 den Acht Cánach Ioncaim, 1967, ar an gcáin sin tráth íoctha na cánach mar aon le haon chostais a tabhaíodh nó méideanna eile a fhéadfar a mhuirearú nó a thobhach le linn an cháin a bheidh ar áireamh sa mheasúnacht, nó sa mheasúnacht arna leasú, de réir mar a bheidh, a bheith á bailiú.
(3) Faoi réir na bhforálacha roimhe seo den alt seo, i gcás go ndéanfar leasú ar mheasúnacht faoi alt 14 (agus nach leasú é a bheidh á dhéanamh de bhíthin achomharc a chinneadh) féadfaidh an duine inmhuirearaithe achomharc a dhéanamh i gcoinne na measúnachta arna leasú amhlaidh ar gach caoi ionann is dá mba mheasúnacht í arna déanamh ar dháta an leasaithe agus ionann is dá mba fhógra faoin measúnacht an fógra faoin measúnacht arna leasú, ach amháin nach mbeidh ag an duine inmhuirearaithe, i ndáil le nithe seachas athruithe a bheidh déanta ar an measúnacht, nó ábhair a bheidh curtha léi nó scriosta aisti, de bhíthin an leasaithe, aon cheart achomhairc eile de bhreis ar an gceart achomhairc a bheadh aige mura mbeadh leasú déanta ar an measúnacht.
(4) I gcás go dtionscnófar achomharc i gcoinne measúnachta nó i gcoinne measúnachta leasaithe a bheidh déanta ar dhuine inmhuirearaithe d'aon tréimhse inmhuirearaithe iomchuí, sonróidh an duine inmhuirearaithe san fhógra achomhairc—
(a) gach méid nó ní sa mheasúnacht nó sa mheasúnacht leasaithe arb éagóir leis é, agus
(b) na forais, go mion-sonraithe, atá lena achomharc maidir le gach méid nó ní den sórt sin.
(5) Más rud é, maidir le méid nó ní lena mbaineann fógra achomhairc, nach gcomhlíonfaidh an fógra forálacha fho-alt (4), beidh an fógra, sa mhéid go mbaineann sé leis an méid sin nó leis an ní sin, neamhbhailí agus measfar nár tionscnaíodh an t-achomharc atá i gceist, sa mhéid go mbaineann sé leis an méid sin nó leis an ní sin.
(6) Ní bheidh an duine inmhuirearaithe i dteideal seasamh ar aon fhoras achomhairc nach mbeidh sonraithe san fhógra achomhairc mura mbeidh na Coimisinéirí Achomhairc, nó an breitheamh den Chúirt Chuarda, de réir mar a bheidh, deimhin de nach bhféadfaí, le réasún, an foras a shonrú san fhógra.
Dáta le cáin a íoc.
18.—(1) Beidh réamhcháin is cuí do thréimhse inmhuirearaithe iomchuí, dlite agus iníoctha—
(a) i gcás gur bliain mheasúnachta an tréimhse inmhuirearaithe, ar an 1ú lá de Dheireadh Fómhair nó roimhe sa bhliain mheasúnachta sin, nó
(b) i gcás gur tréimhse chuntasaíochta de chuid cuideachta an tréimhse inmhuirearaithe, laistigh den tréimhse 6 mhí 6 dheireadh na tréimhse cuntasaíochta,
agus déanfar tagairtí sa Chaibidil seo don dáta dlite maidir le méid réamhchánach a íoc, a fhorléiriú mar thagairtí don 1ú lá de Dheireadh Fómhair sa bhliain mheasúnachta iomchuí nó don lá deiridh den tréimhse 6 mhí sin, de réir mar a bheidh.
(2) Faoi réir fho-alt (3), beidh cáin a bheidh sonraithe i measúnacht arna déanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí, dlite agus iníoctha—
(a) i gcás go ndéanfar an mheasúnacht roimh an dáta dlite maidir le méid réamhchánach a íoc don tréimhse inmhuirearaithe, ar an dáta sin nó roimhe, nó
(b) i gcás go ndéanfar an mheasúnacht ar an dáta sin nó dá éis, ar an lá díreach i ndiaidh an lae a ndéanfar an mheasúnacht.
(3) Más rud é go mbeadh cáin a bheidh sonraithe i measúnacht arna déanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí, dlite agus iníoctha, murach an fo-alt seo, ar an lá díreach in ndiaidh an lae a ndéanfar an mheasúnacht, agus—
(a) gur mhainnigh an duine inmhuirearaithe réamhcháin a íoc don tréimhse inmhuirearaithe sin,
(b) gur lú an réamhcháin a d'íoc an duine inmhuirearaithe don tréimhse inmhuirearaithe ná 90 faoin gcéad den cháin is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe, nó
(c) nach ndearnadh an réamhcháin is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe a íoc laistigh de mhí amháin ón dáta ar a raibh sí dlite agus iníoctha,
measfar go raibh an cháin a bheidh sonraithe sa mheasúnacht dlite agus iníoctha ar an dáta dlite maidir le méid réamhchánach a íoc don tréimhse inmhuirearaithe.
(4) Faoi réir fho-alt (5), measfar, maidir le haon cháin bhreise a bheidh dlite de bhíthin leasú ar mheasúnacht do thréimhse inmhuirearaithe iomchuí, go mbeidh sí dlite agus iníoctha ar an lá céanna ar a raibh an cháin a muirearaíodh leis an measúnacht, sular leasaíodh í, dlite agus iníoctha:
Ar choinníoll—
(a) más rud é go ndearnadh an mheasúnacht tar éis don duine inmhuirearaithe tuairisceán a sheachadadh ina raibh nochtadh iomlán cruinn ar na fíorais ábhartha go léir ba ghá chun an mheasúnacht a dhéanamh, nó
(b) más rud é gur leasaíodh an mheasúnacht roimhe sin tar éis an tuairisceán ina raibh an nochtadh sin a bheith seachadta,
go measfar go raibh an cháin bhreise a bheidh dlite amhlaidh dlite agus iníoctha ar an lá díreach i ndiaidh dháta an leasaithe.
(5) Measfar an méid ar mó an cháin a fhionnfar a bheith iníoctha do thréimhse inmhuirearaithe iomchuí, an tráth a chinnfear achomharc i gcoinne measúnachta a rinneadh ar dhuine inmhuirearaithe don tréimhse inmhuirearaithe, ná an méid cánach don tréimhse inmhuirearaithe dá dtagraítear in alt 17 (2) (a) (ii) (II) a bhí íoctha ag an duine inmhuirearaithe sula ndearnadh an t-achomharc, a bheith dlite agus iníoctha ar an dáta céanna ar a bhfuil an cháin a muirearaíodh leis an measúnacht dlite agus iníoctha:
Ar choinníoll—
(a) i gcás nach lú an cháin a bhí íoctha amhlaidh ag an duine inmhuirearaithe ná 90 faoin gcéad den cháin a fhionnfar a bheith iníoctha an tráth a chinnfear an t-achomharc, agus
(b) i gcás go raibh an cháin a muirearaíodh leis an measúnacht dlite agus iníoctha de réir fhorálacha fho-alt (2),
go measfar an bhreis sin a bheith dlite agus iníoctha ar dháta cinnte an achomhairc.
Ús.
19.—(1) Ní bheidh feidhm ag fo-alt (2A) d'alt 550 den Acht Cánach Ioncaim, 1967, maidir le measúnacht arna déanamh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí.
(2) Leasaítear leis seo an t-alt sin 550 trí “de mhí amháin” a chur in ionad “de dhá mhí” gach áit a bhfuil sé.
Méideanna áirithe a mheas.
20.—(1) Más rud é, i gcás duine inmhuirearaithe arb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe iomchuí (dá ngairtear “an chéad tréimhse” ina dhiaidh seo san alt seo)—
(a) go bhfuil san áireamh in ioncam iomlán an duine inmhuirearaithe don chéad tréimhse ioncam ó aon bhunadh nó bunaidh a bheidh le ríomh ar bhonn na méideanna is infhaighte iarbhír sa chéad tréimhse nó más rud é go mbeidh, sa chéad tréimhse, aon asbhaintí is inlamháilte de thoradh aon suimeanna a íocadh amach as brabúis nó gnóchain an duine inmhuirearaithe le lamháil mar asbhaintí i leith na tréimhse inmhuirearaithe inarb iníoctha iad, agus
(b) tráth ar bith sula seachadfaidh an duine inmhuirearaithe tuairisceán don tréimhse inmhuirearaithe díreach ina dhiaidh sin, go mbeidh ríomh le déanamh ag an gcigire nó ag an duine inmhuirearaithe ar an gcáin is iníoctha ag an duine inmhuirearaithe don chéad tréimhse nó go mbeidh measúnacht don chéad tréimhse á déanamh nó á leasú ag an gcigire,
déanfaidh an cigire nó an duine inmhuirearaithe, de réir mar a bheidh, an ríomh, an mheasúnacht nó an leasú, de réir mar a bheidh, ar an mbonn—
(i) gur méid é méid an ioncaim ón mbunadh nó ó gach bunadh dá dtagraítear i mír (a) is comhionann le méid an ioncaim ón mbunadh nó ó gach bunadh ab infhaighte sa tréimhse inmhuirearaithe díreach roimh an gcéad tréimhse, agus
(ii) gur méid é méid na n-asbhaintí dá dtagraítear i mír (a) is comhionann le méid na n-asbhaintí sin sa tréimhse inmhuirearaithe díreach roimh an gcead tréimhse.
(2) I gcás go dtugann an duine inmhuirearaithe sonraí don chigire maidir le méid ceart an ioncaim nó na n-asbhaintí dá dtagraítear i bhfo-alt (1) (a), déanfaidh an cigire coigeartú ar aon ríomh nó measúnacht faoi threoir na difríochta idir an méid ceart agus an méid a bhí, de bhíthin fho-alt (1), ar áireamh sa ríomh nó sa mheasúnacht agus déanfar aon mhéid cánach a bheidh ro-íoctha a aisíoc agus déanfar aon mhéid cánach a bheidh gearríoctha a íoc.
(3) Aon mhéid cánach a aisíocfar faoi fho-alt (2), aisíocfar í mar aon le hús ar gach caoi ionann is dá mba aisíocaíocht réamhchánach faoi alt 12 (7) é. Ní mhuirearófar ús faoi alt 550 den Acht Cánach Ioncaim, 1967, ar aon mhéid cánach a bheidh gearríoctha faoi fhorálacha an ailt seo ach amháin i gcás nach n-íocfar an méid laistigh de mhí amháin i ndiaidh an dáta a gcuireann an cigire méid na gearríocaíochta in iúl don duine inmhuirearaithe agus ní dhéileálfar leis an méid cánach a bheidh gan íoc amhlaidh mar chuid den cháin is iníoctha don tréimhse inmhuirearaithe chun críocha alt 18 (3) (b).
(4) Chun críocha alt 17 (1) (b), i gcás go mbeidh, d'aon tréimhse inmhuirearaithe iomchuí, méid ioncaim nó asbhainte a bheidh sonraithe i measúnacht, nó i measúnacht leasaithe arna déanamh ar dhuine inmhuirearaithe ríofa de réir fhorálacha fho-alt (1), measfar gur chinn an cigire an méid sin trí ghlacadh, gan é nó iad a athrú agus gan imeacht uaidh nó uathu, leis an ráiteas nó leis na sonraí maidir leis an méid sin a bhí sonraithe i dtuairisceán an duine inmhuirearaithe don tréimhse inmhuirearaithe sin.
(5) Ní bheidh feidhm ag alt 528 den Acht Cánach Ioncaim, 1967, maidir le duine inmhuirearaithe i ndáil le haon tréimhse inmhuirearaithe iomchuí.
Ilghnéitheach.
21.—(1) Beidh feidhm ag alt 211 den Acht Cánach Ioncaim, 1967, maidir le leasú ar mheasúnacht faoi alt 14 mar atá feidhm aige maidir le céad-mheasúnacht bhreise faoi alt 186 den Acht sin.
(2) Beidh éifeacht le halt 509 den Acht Cánach Ioncaim, 1967, ionann is dá bhfolódh an míniú ar “measúnacht” measúnacht arna leasú faoi fhorálacha alt 14.
(3) I gcás go gcuirfidh an cigire, nó aon oifigeach eile de chuid na gCoimisinéirí Ioncaim ag gníomhú dó le fios an chigire, faoi deara go n-eiseofar, trí aon phróiseas leictreonach, fótagrafach nó eile, fógra réamhchánach ar a mbeidh ainm an chigire nó fógra measúnachta nó fógra faoi leasú ar mheasúnacht ar a mbeidh ainm an chigire, measfar, chun críocha uile na nAchtanna Cánach, gur thug an cigire an fógra réamhchánach sin chomh fada lena thuairim agus measfar, chun na gcríoch sin, go ndearna an cigire an mheasúnacht nó an mheasúnacht leasaithe sin lena mbaineann an fógra measúnachta nó an fógra faoi mheasúnacht leasaithe, de réir mar a bheidh, chomh fada lena bhreithiúnas.
(4) Aon mheasúnacht atá críochnaitheach agus dochloíte thairis sin, ní áireofar í, chun críche ar bith de chuid na nAchtanna Cánach, mar mheasúnacht nach bhfuil críochnaitheach agus dochloíte, nó mar mheasúnacht atá scortha de bheith críochnaitheach agus dochloíte, de bhíthin amháin go bhfuil an mheasúnacht leasaithe ag an gcigire, nó go bhféadfaidh sé í a leasú, de bhun fhorálacha alt 14 agus más rud é, i gcás duine inmhuirearaithe, go roghnóidh an cigire faoi alt 13 (4) gan measúnacht a dhéanamh do thréimhse inmhuirearaithe, beidh feidhm ag forálacha na nAchtanna Cánach ionann is dá mbeadh measúnacht arna déanamh ar an duine inmhuirearaithe don tréimhse inmhuirearaithe sin tagtha chun bheith ina measúnacht chríochnaitheach agus dhochloíte ar an dáta ar a dtugtar an fógra faoin roghnú.
(5) Má thugann duine inmhuirearaithe fógra de bhun alt 5 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, ní scaoilfidh sé sin an duine ó oibleagáid tuairisceán a sheachadadh faoi alt 10.
(6) Ní bheidh feidhm ag alt 30 den Acht Airgeadais, 1976, i ndáil le measúnacht a dhéanfar ar aon duine do thréimhse inmhuirearaithe iomchuí.
Caibidil III
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Íocaíochtaí áirithe ag an Aire Saothair agus ag an bhForas Aiseanna Saothair a bheith díolmhaithe.
22.—(1) Chun críocha uile na nAchtanna Cánach, déanfar neamhshuim d'íocaíocht lena mbaineann an t-alt seo.
(2) Baineann an t-alt seo le haon íocaíocht a dhéanfar le duine, cibé acu roimh an tAcht seo a rith nó ina dhiaidh sin, ar íocaíocht í arna déanamh—
(a) faoi Scéim Liúntas Fiontair, nó Scéim Fiontair, an Aire Saothair, nó
(b) faoi Scéim Fiontair an Fhorais Áiseanna Saothair.
Feirmeoireacht: leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
23.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975 trí “1988” a chur in ionad “1987” (a cuireadh isteach leis an Acht Airgeadais, 1987)—
(a) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll a ghabhann le fo-alt (4) (a), agus
(b) i ngach 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, 1988, 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, 1988, 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, 1988, 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, 1988, 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, 1988, nó dá éis, agus arb é 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 “1988-89” a chur in ionad “1987-88” (a cuireadh isteach leis an Acht Airgeadais, 1987) i bhfo-alt (3), agus
(b) trí “1988” a chur in ionad “1987” (a cuireadh isteach leis an Acht Airgeadais, 1987) 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 thrádála 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 1988-89. (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, 1988, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin: (6) Le linn bradúis trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1988 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 tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1988, 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, 1988, 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, 1988, nó dá éis: |
(3) Ní bheidh éifeacht leis an alt seo ach amháin maidir le trádáil feirmeoireachta.
Liúntais chaipitiúla d'fheithiclí agus asbhaint ina leith.
24.—(1) (a) Beidh éifeacht le hailt 25 go 29 den Acht Airgeadais, 1973, i ndáil le caiteachas a thabhófar ag soláthar nó ag fruiliú feithicle lena mbaineann na hailt sin, ionann is dá gcuirfí “£6,000” in ionad “£2,500”, gach áit a bhfuil sé sna hailt sin.
(b) An tagairt i mír (a) do chaiteachas a thabhófar ag soláthar nó ag fruiliú feithicle, ní fholaíonn sí—
(i) maidir leis na hailt sin 25 go 27, tagairt do chaiteachas arna thabhú roimh an 28ú lá d'Eanáir, 1988, nó arna thabhú laistigh de 12 mhí i ndiaidh an lae sin faoi chonradh a rinneadh roimh an lá sin, agus
(ii) maidir le fo-ailt (2) agus (3) den alt sin 28 agus leis an alt sin 29, tagairt do chaiteachas faoi chonradh a rinneadh roimh an 28ú lá sin d'Eanáir, 1988.
(2) Beidh éifeacht le halt 32 den Acht Airgeadais, 1976, i ndáil le caiteachas cáilitheach (de réir bhrí an ailt sin) a thabhófar tar éis an 27ú lá d'Eanáir, 1988, ionann is dá gcuirfí “£6,000” in ionad “£3,500”, gach áit a bhfuil sé.
Leasú ar alt 44 (liúntas d'úinéirí-áititheoirí maidir le háitreabh áirithe) den Acht Airgeadais, 1986.
25.—Leasaítear leis seo alt 44 den Acht Airgeadais, 1986, trí “seachas Limistéar Duganna Theach an Chustaim” a scriosadh as an míniú ar “teaghais úinéir-áitithe cháilitheach” in alt (1) (a).
Limistéir ainmnithe le haghaidh faoisimh d'athnuachan uirbeach: teorainneacha ama áirithe a fhadú.
26.—Beidh éifeacht leis na forálacha den Acht Airgeadais, 1986, atá sonraithe sa Tábla a ghabhann leis an alt seo ionann is dá mba thagairt don 31ú lá de Bhealtaine, 1991, an tagairt sa mhíniú ar “tréimhse cháilitheach” don 31ú lá de Bhealtaine, 1989.
AN TÁBLA Fo-alt (1) d'alt 42 (liúntas i ndáil le háitribh thráchtála áirithe a fhoirgniú). Fo-alt (1) (a) d'alt 44 (liúntas d'úinéirí-áititheoirí maidir le háitreabh áirithe). Fo-alt (1) (a) d'alt 45 (liúntas cíosa dúbailte mar asbhaint le linn ioncam trádála a bheith á ríomh). |
Leasú ar alt 23 (asbhaint i leith caiteachais áirithe ar chóiríocht chónaithe chíosa a fhoirgniú) den Acht Airgeadais, 1981.
27.—(1) Maidir le caiteachas lena mbaineann an t-alt seo, beidh feidhm ag alt 23 den Acht Airgeadais, 1981—
(a) ionann is dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “tréimhse cháilitheach” i bhfo-alt (1) (a)—
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991;”, agus
(b) ionann is dá gcuirfí “90 méadar cearnach” in ionad “75 mhéadar chearnacha” sa mhíniú ar “áitreabh cáilitheach” san fho-alt sin (1) (a).
(2) Baineann an t-alt seo le caiteachas a thabhófar sa tréimhse dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991, ag foirgniú áitribh cháilithigh.
(3) Déanfar an t-alt seo agus alt 23 den Acht Airgeadais, 1981, a fhorléiriú le chéile.
Feidhm alt 21 (cóiríocht chónaithe chíosa: asbhaint i leith caiteachais ar athfheistiú) den Acht Airgeadais, 1985, etc.
28.—I gcás caiteachas iomchuí (de réir bhrí fho-alt (1) (a) d'alt 21 den Acht Airgeadais, 1985) a thabhófar sa tréimhse dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991, beidh éifeacht leis an alt sin 21—
(a) ionann is dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “tréimhse cháilitheach” i bhfo-alt (2) (a) (iii)—
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991;”, agus
(b) ionann is dá scriosfaí an coinníoll a ghabhann le halt 29 (2) den Acht Airgeadais, 1983.
Feidhm alt 22 (leathnú ar fheidhm faoisimh i leith foirgnimh áirithe a athchóiriú) den Acht Airgeadais, 1985, etc.
29.—I gcás caiteachas a thabhófar sa tréimhse dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991, beidh éifeacht le halt 22 den Acht Airgeadais, 1985—
(a) ionann is dá gcuirfí “dar tosach an 27ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1991,”—
(i) in ionad “dar tosach an 1ú lá d'Aibreán, 1985 agus dar críoch an 31ú lá de Mhárta, 1987” i bhfo-ailt (1) agus (2) den alt sin 22, agus
(ii) in ionad “dar tosach an 1ú lá d'Aibreán, 1984, agus dar críoch an 31ú lá de Mhárta, 1987,” in alt 30 (2) den Acht Airgeadais, 1983,
(b) ionann is dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “tréimhse cháilitheach” i bhfo-alt (4) den alt sin 22—
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 27ú lá d'Eanáir, 1988 agus dar críoch an 31ú lá de Mhárta, 1991;”,
agus
(c) ionann is dá scriosfaí an coinníoll a ghabhann le halt 29 (2) den Acht Airgeadais, 1983, sin a dúradh.
Cistí pinsean: déileálacha i dtodhchaíochtaí airgeadais agus i roghanna intrádála a thabhairt faoi réim díolúintí cánach.
30.—(1) San alt seo—
ciallaíonn “todhchaíochtaí airgeadais” agus “roghanna intrádála”, faoi seach, todhchaíochtaí airgeadais agus roghanna intrádála a ndéileáiltear iontu nó atá luaite, de thuras na huaire, ar mhalartán todhchaíochtaí nó ar stocmhargadh sa Stát.
(2) Chun críocha—
(a) alt 16 (2) den Acht Airgeadais, 1972,
(b) alt 21 (1) den Acht um Cháin Ghnóchan Caipitiúil, 1975, agus
(c) alt 41 (1) den Acht um Cánach Corparáide, 1976,
measfar gur infheistíocht aon chonradh a dhéanfar le linn bheith ag déileáil i dtodhchaíochtaí airgeadais nó i roghanna intrádála.
Creidmheasanna cánach i leith dáiltí.
31.—(1) Beidh éifeacht leis na forálacha den Acht Cánach Corparáide, 1976, atá sonraithe i mír 1 de Chuid I den Dara Sceideal—
(a) i ndáil le dáiltí a dhéanfar sa bhliain 1988-89, ionann is dá mba 32 faoin gcéad an ráta caighdeánach don bhliain mheasúnachta sin,
agus
(b) i ndáil le dáiltí a dhéanfar an 6ú lá d'Aibreán, 1989, nó dá éis, ionann is dá mba 28 faoin gcéad an ráta caighdeánach don bhliain 1989-90 agus do bhlianta measúnachta dá éis.
(2) Beidh éifeacht le Cuid I den Dara Sceideal chun fo-alt (1) a fhorlíonadh.
Leasú ar alt 45 (dáiltí) den Acht Airgeadais, 1980.
32.—(1) Leasaítear leis seo alt 45 den Acht Airgeadais, 1980, maidir le dáiltí arna ndéanamh ag cuideachta an 6ú lá d'Aibreán, 1989, nó dá éis, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1), (2) agus (3):
“(1) (a) Áireofar mar dháileadh sonraithe chun críocha fho-alt (2) cibé riar de dháileadh (dá ngairtear ‘an chéad dáileadh a luadh’ ina dhiaidh seo sa mhír seo), a áirítear faoi fho-alt (1A) mar dháileadh arna dhéanamh ag cuideachta do thréimhse chuntasaíochta, is comhionann leis an méid, agus féadfaidh gur nialas é, a chinnfear de réir na foirmle
Y × | (A-B) + E-U ___________ | |
(R-S) + T-U |
i gcás, faoi réir ailt 46 go 49—
arb é A méid ioncam na cuideachta, a ndéantar an cháin chorparáide is inchurtha ina leith a laghdú faoi alt 41, don tréimhse chuntasaíochta iomchuí atá comhthráthach leis an tréimhse chuntasaíochta nó ar cuid den tréimhse sin í,
arb é B méid na cánach corparáide, arna laghdú faoi alt 41, is inchurtha i leith an méid a luaitear sa mhíniú ar A,
arb é E méid na ndáiltí iomchuí, cibé acu a dhéantar iad roimh an 6ú lá d'Aibreán, 1989, nó ar an lá sin nó dá éis, a fuair an chuideachta sa tréimhse chuntasaíochta, atá ar áireamh ina hioncam infheistíochta frainceáilte don tréimhse chuntasaíochta, seachas ioncam infheistíochta frainceáilte a dtugtar faoiseamh ina aghaidh faoi alt 15 (4), 25 nó 26 den Acht Cánach Corparáide, 1976, is faoiseamh nár tarraingíodh siar ina dhiaidh sin faoi fhorálacha na n-alt sin,
arb é R an méid d'ioncam na cuideachta ar a muirearaítear cáin chorparáide don tréimhse chuntasaíochta mar a mhínítear sin in alt 28 (8) den Acht Cánach Corparáide, 1976, mar aon le haon mhéid d'ioncam na cuideachta ar a muirearófaí cáin chorparáide don tréimhse chuntasaíochta mura mbeadh forálacha alt 18 den Acht Airgeadais, 1969, alt 34 den Acht Airgeadais, 1973, nó alt 71 den Acht Cánach Corparáide, 1976,
arb é S méid na cánach corparáide, roimh aon fhritháireamh cánach nó creidmheas i leith cánach, lena n-áirítear cáin choigríche, agus i ndiaidh aon fhaoisimh faoi alt 58, 182 nó 184 den Acht Cánach Corparáide, 1976, nó alt 41 den Acht Airgeadais, 1980, is inmhuirearaithe don tréimhse chuntasaíochta, cé is moite den cháin chorparáide, roimh aon chreidmheas i leith cánach coigríche, is inmhuirearaithe ar an gcuid de bhrabúis na cuideachta is inchurtha síos do ghnóchain inmhuirearaithe don tréimhse sin: agus measfar gurb é atá sa chuid sin an méid a thugtar faoi réim bhrabúis na cuideachta don tréimhse sin chun críocha cánach corparáide i leith gnóchan inmhuirearaithe sula ndéantar aon asbhaint maidir le muirir ar ioncam, caiteachais bhainisteoireachta nó méideanna eile is féidir a asbhaint ó bhrabúis de bhreis agus tuairisc amháin nó is féidir a fhritháireamh in aghaidh na mbrabús sin nó ar féidir déileáil leo mar mhéideanna a laghdaíonn na brabúis sin,
arb é T méid na ndáiltí a fuair an chuideachta sa tréimhse chuntasaíochta agus atá ar áireamh ina hioncam infheistíochta frainceáilte don tréimhse chuntasaíochta, seachas ioncam infheistíochta frainceáilte a dtugtar faoiseamh ina aghaidh faoi alt 15 (4), 25 nó 26 den Acht Cánach Corparáide, 1976, is faoiseamh nár tarraingíodh siar ina dhiaidh sin faoi fhorálacha na n-alt sin, mar aon le haon mhéid a fuair an chuideachta sa tréimhse chuntasaíochta lena mbaineann forálacha alt 76 (2) (a) (ii), alt 81 (4), alt 93 (3) nó alt 170 (3) den Acht Cánach Corparáide, 1976,
arb é U—
(i) méid (dá ngairtear ‘an chéad mhéid a luadh’ ina dhiaidh seo sa mhíniú seo) ioncam monarúcháin indáilte na cuideachta don tréimhse chuntasaíochta arna laghdú den mhéid (dá ngairtear ‘an dara méid a luadh’ ina dhiaidh seo sa mhíniú seo), más ann, ar mó méid iomlán ioncam monarúcháin indáilte na cuideachta don tréimhse sin agus d'aon tréimhsí cuntasaíochta roimhe sin de chuid na cuideachta ná méid iomlán na ndáiltí iomchuí a rinne an chuideachta roimh an 6ú lá d'Aibreán, 1989, nó
(ii) nialas, mura lú an dara méid a luadh ná an chéad mhéid a luadh, agus
arb é Y méid an chéad dáilte a luadh.
(b) Aon tagairt san alt seo do dháileadh iomchuí a rinne cuideachta roimh an 6ú lá d'Aibreán, 1989, forléireofar í mar thagairt do dháileadh iomchuí de réir bhrí an ailt seo sular leasaíodh é leis an Acht Airgeadais, 1988.
(1A) Chun críocha an fho-ailt seo agus fho-ailt (1) agus (2) agus gan bacadh leis an tréimhse chuntais dá ndéanann cuideachta dáileadh, déileálfar le dáileadh nó dáiltí, de réir mar a bheidh, a dhéanfaidh an chuideachta ar lá (dá ngairtear ‘an chéad lá a luadh’ ina dhiaidh seo san fho-alt seo) arb é an 6ú lá d'Aibreán, 1989, nó aon lá dá éis é, mar dháileadh nó dáiltí a rinneadh don tréimhse chuntasaíochta is déanaí de chuid na cuideachta a chríochnaíonn roimh an gcéad lá a luadh:
Ar choinníoll, maidir le dáileadh—
(a) ar díbhinn eatramhach é arna híoc ag na stiúrthóirí i leith bhrabúis na tréimhse cuntasaíochta ina n-íoctar í de bhun na gcumhachtaí a thugtar dóibh le hairteagail chomhlachais na cuideachta, nó
(b) nach dáileadh é ach amháin de bhua fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) den Acht Cánach Corparáide, 1976,
go ndéileálfar leis mar dháileadh a rinneadh don tréimhse chuntasaíochta ina dtiteann an chéad lá a luadh:
Ar choinníoll freisin—
(a) (i) i gcás gur i dtréimhse chuntasaíochta de chuid na cuideachta, dar tosach an lá ar thosaigh an chuideachta de bheith faoi réim cánach corparáide, a thiteann an chéad lá a luadh, go ndéileálfar leis an dáileadh nó na dáiltí, de réir mar a bheidh, mar dháileadh nó dáiltí a rinneadh don tréimhse chuntasaíochta sin agus, i gcás go mba mhó, thairis sin, méid iomlán na ndáiltí a dhéanfaidh an chuideachta an 6ú lá d'Aibreán, 1989, nó dá éis, a n-áirítear iad mar dháiltí a rinneadh don tréimhse chuntasaíochta sin, ná méid ioncam indáilte na cuideachta don tréimhse chuntasaíochta sin, go ndéileálfar leis an mbreis mar dháileadh nó dáiltí, de réir mar a bheidh, nach mbeidh déanta d'aon tréimhse chuntasaíochta, agus
(ii) i gcás gur ar an gcéad lá, nó tar éis an chéad lae, de thréimhse chuntasaíochta de chuid na cuideachta a chríochnaíonn ar lá a scoireann an chuideachta de bheith faoi réim cánach corparáide, a thiteann an chéad lá a luadh, go ndéileálfar leis an dáileadh nó na dáiltí, de réir mar a bheidh, mar dháileadh nó dáiltí a rinneadh don tréimhse chuntasaíochta sin;
(b) (i) i gcás go mba mhó, thairis sin, méid iomlán na ndáiltí a dhéanfaidh an chuideachta an 6ú lá d'Aibreán, 1989, nó dá éis, a n-áirítear iad mar dháiltí a rinneadh do thréimhse chuntasaíochta, ná méid ioncam indáilte na cuideachta don tréimhse chuntasaíochta sin, go ndéileálfar leis an mbreis mar dháileadh nó dáiltí, de réir mar a bheidh, a rinneadh don tréimhse chuntasaíochta díreach roimhe sin de chuid na cuideachta, agus
(ii) i gcás go mba mhó, thairis sin, méid iomlán na ndáiltí a dhéanfaidh an chuideachta an 6ú lá d'Aibreán, 1989, nó dá éis, a n-áirítear iad mar dháiltí a rinneadh don tréimhse chuntasaíochta díreach roimhe sin dá dtagraítear i bhfomhír (i), ná méid ioncam indáilte na cuideachta don tréimhse chuntasaíochta sin, go ndéileálfar leis an mbreis mar dháileadh nó dáiltí, de réir mar a bheidh, a rinneadh don chéad tréimhse chuntasaíochta eile de chuid na cuideachta díreach roimhe sin arís agus mar sin de,
agus
(c) más rud é, de bhua forálacha an fho-ailt seo a chur i bhfeidhm maidir leis an dáileadh nó na dáiltí, de réir mar a bheidh, a rinne an chuideachta ar an gcéad lá a luadh, go mbeidh breis den chineál a luaitear sa choinníoll seo ann, go ndéanfar an bhreis sin—
(i) i gcás nach mbeidh ach dáileadh amháin déanta ag an gcuideachta ar an gcéad lá a luadh, a chur síos go hiomlán don dáileadh sin, nó
(ii) i gcás níos mó ná dáileadh amháin a bheith déanta amhlaidh ar an gcéad lá a luadh, a chur síos go páirteach do gach ceann de na dáiltí sin sa chomhréir chéanna faoi seach a bheidh idir méid gach dáilte ar leith den sórt sin agus méid iomlán na ndáiltí a rinne an chuideachta an lá sin,
sa chaoi is go ndéileálfar le haon dáileadh a rinne an chuideachta ar an gcéad lá a luadh mar dháileadh arb éard é dhá dháileadh nó, má tá níos mó ná breis amháin den sórt sin ann, níos mó ná dhá dháileadh a ndéanann an chuideachta gach ceann ar leith acu do thréimhse chuntasaíochta éagsúil (más ann).
(1B) Chun críocha an ailt seo—
(a) is é méid ioncam indáilte cuideachta do thréimhse chuntasaíochta an méid a chinnfear de réir na foirmle
(R-S) + T-U
i gcás na bríonna céanna a bheith le R, S, T agus U atá leo i bhfo-alt (1), agus
(b) is é méid ioncam monarúcháin indáilte cuideachta do thréimhse chuntasaíochta an méid a chinnfear de réir na foirmle
(A-B) + E
i gcás na bríonna céanna a bheith le A, B agus E atá leo i bhfo-alt (1).
(2) Más rud é, de bhua fho-ailt (1) agus (1A), go ndéileálfar le dáileadh a dhéanfaidh cuideachta an 6ú lá d'Aibreán, 1989, nó dá éis (dá ngairtéar an chéad dáileadh a luadh ina dhiaidh seo san fho-alt seo)—
(i) mar dháileadh arb éard é, nó ar cuid de, dáileadh sonraithe, nó
(ii) mar dháileadh arb éard é dhá dháileadh nó níos mó, a ndéileáiltear le dáileadh amháin nó níos mó acu mar dháileadh arb éard é, nó ar cuid de, dáileadh sonraithe,
de réir mar a bheidh, déileálfar, chun críocha na nAchtanna Cánach Corparáide, d'ainneoin aon fhorála eile de chuid na nAchtanna sin, leis an gcéad dáileadh a luadh ionann is dá mba éard a bhí ann dhá dháileadh, a bhféadfaidh nialas a bheith i gceann acu ach ní sa dá cheann, arb é atá iontu faoi seach—
(a) dáileadh is dáileadh iomchuí chun críocha an ailt seo de mhéid is ionann agus méid an dáilte shonraithe a luaitear i mír (i) nó is ionann agus méid iomlán na ndáiltí sonraithe a luaitear i mír (ii), de réir mar a bheidh, agus
(b) dáileadh nach dáileadh iomchuí agus arb éard é iarmhéid an chéad dáilte a luadh.
(3) Is é a bheidh sa chreidmheas cánach a bheidh faighteoir dáilte iomchuí i dteideal a fháil i leith an dáilte sin, d'ainneoin aon fhorála de chuid na nAchtanna Cánach Corparáide, cé is moite den alt seo, méid is ionann agus an t-ochtú cuid déag de mhéid an dáilte iomchuí.”.
(2) (a) San fho-alt seo ciallaíonn “an lá sonraithe” an lá, is lá nach luaithe ná an 6ú lá d'Aibreán, 1988, a bheidh sonraithe i bhfógra faoi mhír (b).
(b) I gcás go roghnóidh cuideachta amhlaidh trí fhógra i scríbhinn a thabhairt don chigire, beidh éifeacht leis an alt seo agus le halt 45 den Acht Airgeadais, 1980 (arna leasú leis an alt seo) maidir le haon dáiltí arna ndéanamh ag an gcuideachta ar an lá sonraithe nó dá éis ionann is dá gcuirfí an dáta ar a dtitfidh an lá sonraithe in ionad “an 6ú lá d'Aibreán, 1989” gach áit a bhfuil sé san alt seo, san alt sin 45 agus i gCuid II den Dara Sceideal.
(3) Beidh éifeacht le Cuid II den Dara Sceideal chun fo-alt (1) a fhorlíonadh.
Caibidil IV
Cáin Chorparáide
Rátaí cánach corparáide.
33.—(1) Maidir le haon tréimhse chuntasaíochta dar críoch an 1ú lá d'Aibreán, 1988, nó dá éis, leasaítear leis seo alt 1 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Don bhliain airgeadais 1974 agus do gach bliain airgeadais dá éis, muirearófar cáin, ar a dtabharfar cáin chorparáide, ar bhrabúis chuideachtaí, de réir ráta—
(a) 50 faoin gcéad—
(i) do gach bliain airgeadais go dtí an bhliain 1987, agus an bhliain sin san áireamh, agus
(ii) don chuid sin den bhliain airgeadais 1988 dar tosach an 1ú lá d'Eanáir, 1988, agus dar críoch an 31ú lá de Mhárta, 1988;
(b) 47 faoin gcéad—
(i) don chuid sin den bhliain airgeadais 1988 dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Nollaig, 1988, agus
(ii) don chuid sin den bhliain airgeadais 1989 dar tosach an 1ú lá d'Eanáir, 1989, agus dar críoch an 31ú lá de Márta, 1989;
agus
(c) 43 faoin gcéad—
(i) don chuid sin den bhliain airgeadais 1989 dar tosach an lú lá d'Aibreán, 1989, agus dar críoch an 31ú lá de Nollaig, 1989, agus
(ii) do gach bliain airgeadais dá éis sin.”.
(2) Ní bheidh éifeacht le hailt 28 agus 79 den Acht Cánach Corparáide, 1976, maidir le haon tréimhse chuntasaíochta dar críoch an 1ú lá d'Aibreán, 1989, nó dá éis.
(3) Beidh éifeacht leis an Tríú Sceideal chun an t-alt seo a fhorlíonadh.
Leasú ar Chuid XI (grúpfhaoiseamh) den Acht Cánach Corparáide, 1976.
34.—Leasaítear leis seo Cuid XI den Acht Cánach Corparáide, 1976, tríd an alt seo a leanas a chur isteach i ndiaidh alt 116:
“116A—(1) (a) San alt seo—
ciallaíonn ‘trádáil’ trádáil, arna seoladh ag cuideachta, arb éard í nó ar cuid di monarú earraí (lena n-áirítear gníomhaíochtaí arna seoladh i dtréimhse chuntasaíochta a bheadh, dá mbeadh brabúis leordhóthanacha ag an gcuideachta sa tréimhse sin agus dá ndéanfadh sí éileamh ar fhaoiseamh i leith na trádála faoi Chaibidil VI de Chuid I den Acht Airgeadais, 1980, don tréimhse sin, le háireamh chun críocha na Caibidle sin mar mhonarú earraí);
maidir le ‘ioncam ó dhíol earraí’ i dtréimhse chuntasaíochta i gcúrsa trádála a sheolann cuideachta is é a bheidh ann, faoi réir alt 118 mar a chuirtear chun feidhme é chun críocha faoisimh faoin alt sin, cibé ioncam arb é a bheadh ann ‘an t-ioncam ó dhíol na n-earraí sin’ sa tréimhse sin i gcúrsa na trádála chun críocha éilimh faoi alt 41 (2) den Acht Airgeadais, 1980, dá mba rud é—
(i) nach raibh aon ghrúpfhaoiseamh faoin alt seo lamháilte in aghaidh ioncaim ón trádáil sa tréimhse sin,
(ii) go raibh brabúis leordhóthanacha ag an gcuideachta, agus
(iii) go ndearna an chuideachta éileamh ar fhaoiseamh faoi Chaibidil VI de Chuid I den Acht Airgeadais, 1980;
maidir le ‘caillteanas ó dhíol earraí’ i gcúrsa trádála i dtréimhse chuntasaíochta, is é a bheidh ann cibé méid arb é a bheadh ann méid an ioncaim ó dhíol earraí sa tréimhse sin dá mba é a bhí, d'ainneoin alt 41 (4) den Acht Airgeadais, 1980, in ‘ioncam na cuideachta don tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála a luaitear san fho-alt sin’ chun críocha fho-alt (3) den alt sin, méid cibé cuid den chaillteanas, arna ríomh mar a ríomhfaí é chun críocha alt 16 (2), ón trádáil sa tréimhse is dóigh leis an gcigire nó, ar achomharc, leis na Coimisinéirí Achomhairc, is inchurtha i leith caillteanais a tabhaíodh ag díol earraí agus marsantais:
Ar choinníoll nach caillteanas ó dhíol earraí caillteanas den chineál a luaitear in alt 28 (4) (b) den Acht Airgeadais, 1987;
maidir le ‘muirir ar ioncam a íocadh chun críche earraí a dhíol’ i gcúrsa trádála i dtréimhse chuntasaíochta, is é a bheidh ann cibé méid arb é a bheadh ann méid an ioncaim ó dhíol earraí sa tréimhse sin dá mba é a bhí, d'ainneoin alt 41 (4) den Acht Airgeadais, 1980, in ‘ioncam na cuideachta don tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála a luaitear san fho-alt sin’ chun críocha fho-alt (3) den alt sin, méid cibé cuid de na muirir ar ioncam a íocadh go hiomlán agus go heisiach chun críocha na trádála sa tréimhse sin is dóigh leis an gcigire nó, ar achomharc, leis na Coimisinéirí Achomhairc, is inchurtha i leith muirir ar ioncam a íocadh chun críche earraí agus marsantas a dhíol;
maidir le ‘barrachas muirear ar ioncam a íocadh chun críche earraí a dhíol’ i gcúrsa na trádála i dtréimhse chuntasaíochta, is é a bheidh ann an oiread sin de mhéid, arb é an méid é ar mó na muirir ar ioncam a d'íoc cuideachta chun críche earraí a dhíol i gcúrsa na trádála sa tréimhse sin ná an t-ioncam ó earraí a dhíol i gcúrsa na trádála sa tréimhse sin, nach mó ná an barrachas dá dtagraítear in alt 116 (6) arna ríomh i leith na cuideachta don tréimhse sin;
ciallóidh ‘earraí agus marsantas a dhíol’ i gcúrsa trádála arna seoladh ag cuideachta, cibé earraí agus marsantas a dhíol a ndéileálfaí leo faoi seach mar earraí agus marsantas chun críocha éilimh faoi Chaibidil VI den Acht Airgeadais, 1980, dá mbeadh brabúis leordhóthanacha ag an gcuideachta agus dá mbeadh éileamh den sórt sin déanta aici.
(b) Chun críocha an ailt seo—
(i) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 1989, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an dáta a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Eanáir, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta agus déileálfar leis an dá chuid den tréimhse chuntasaíochta ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(ii) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 2001, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an dáta a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 2000, agus i gcuid eile, dar tosach an 1ú lá d'Eanáir, 2001, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.
(2) (a) D'ainneoin fho-ailt (1) agus (6) d'alt 116 agus alt 117, más rud é, in aon tréimhse chuntasaíochta ar laistigh den tréimhse ón 1ú lá d'Eanáir, 1989, go dtí an 31ú lá de Nollaig, 2000, a thiteann sí, go dtabhóidh an chuideachta ghéillteach caillteanas ó dhíol earraí nó barrachas muirear ar ioncam a íocadh chun críche earraí a dhíol, féadfar an caillteanas sin nó an barrachas sin a fhritháireamh, chun críocha cánach corparáide, in aghaidh ioncam ó thrádáil de chuid na cuideachta éilimh dá tréimhse chuntasaíochta chomhréire go feadh méid an ioncaim sin nó más lú é, go feadh méid an ioncaim ó dhíol earraí i gcúrsa na trádála, ach ní thabharfar aon fhaoiseamh eile maidir leis an gcaillteanas sin nó leis an mbarrachas sin d'aon chuideachta seachas an chuideachta ghéillteach.
(b) Laghdóidh grúpfhaoiseamh arna lamháil faoi mhír (a) an t-ioncam ó thrádáil de chuid na cuideachta éilimh do thréimhse chuntasaíochta—
(i) roimh fhaoiseamh arna dheonú faoi alt 18 (caillteanas foirceannaidh i dtrádáil) maidir le caillteanas arna thabhú i dtréimhse nó i dtréimhsí cuntasaíochta ina dhiaidh sin, agus
(ii) tar éis faoisimh arna dheonú faoi alt 16 (faoiseamh i leith caillteanais trádála seachas caillteanas foirceannaidh) maidir le caillteanas arna thabhú i dtréimhse nó i dtréimhsí cuntasaíochta roimhe sin.
(3) (a) Chun críocha fho-alt (3) d'alt 41 den Acht Airgeadais, 1980, déanfar ‘méid ioncam na cuideachta don tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála a luaitear san fho-alt sin’ a chinneadh de réir fho-alt (4) den alt sin 41 ionann is dá mba nár lamháladh aon ghrúpfhaoiseamh faoin alt seo.
(b) D'ainneoin fhorálacha fho-alt (3) den alt sin 41, maidir le ‘an t-ioncam ó dhíol na n-earraí sin’ i dtréimhse chuntasaíochta chun críocha fho-alt (2) den alt sin 41, is é a bheidh ann an tsuim a chinnfear le fo-alt (3) den alt sin 41 don tréimhse sin arna laghdú d'aon ghrúpfhaoiseamh a lamhálfar faoin alt seo in aghaidh ioncam na trádála mar a luaitear i bhfo-alt (2) den alt sin 41 sa tréimhse sin.
(4) Ní bheidh feidhm ag an alt seo—
(a) (i) maidir le caillteanas ó dhíol earraí i gcúrsa trádála, nó
(ii) maidir le barrachas muirear ar ioncam a íocadh chun críche earraí a dhíol i gcúrsa trádála,
i dtréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta a thiteann roimh an 6ú lá d'Aibreán, 1990, más rud é, sa tréimhse chuntasaíochta is déanaí roimhe sin ina raibh ioncam ón trádáil a raibh cáin chorparáide iníoctha ina leith, gur laghdaíodh méid an ioncaim sin faoi Chuid IV, nó
(b) maidir leis an oiread sin de chaillteanas ó dhíol earraí i gcúrsa trádála i dtréimhse chuntasaíochta nach mó ná méid na liúntas caipitiúil faoi alt 42 (2) den Acht Airgeadais, 1986, a d'asbhain an chuideachta ghéillteach le linn an caillteanas a bheith á riomh aici a thabhaigh sí sa tréimhse sin ag seoladh oibríochtaí trádála a bhí sonraithe i ndeimhniú a bheidh tugtha di agus nach mbeidh aisghairthe ag an Aire Airgeadais faoi alt 39B (2) den Acht Airgeadais, 1980.
(5) Chun críocha an ailt seo—
(a) i gcás éileamh arna dhéanamh ag cuideachta mar chomhalta de chomheagras, ní fhéadfar ach codán de chaillteanas ó dhíol earraí, nó de bharrachas muirear ar ioncam a íocadh chun críche earraí a dhíol, a fhritháireamh, agus beidh an codán sin ar cóimhéid le scair an chomhalta sin sa chomheagras, faoi réir aon laghdú breise faoi alt 118 (2), agus
(b) beidh éifeacht le halt 118—
(i) ionann is dá gcuirfí ‘an ioncaim ó thrádáil de chuid’ in ionad ‘brabúis iomlána’ i mír (a) d'fho-alt (2), agus
(ii) ionann is dá gcuirfí ‘an t-ioncam ó dhíol earraí i gcúrsa trádála de chuid na cuideachta éilimh’ in ionad ‘na brabúis sin’ agus ‘ina aghaidh’ in ionad ‘ina n-aghaidh’ i mír (b).”.
Leasú ar alt 39A (faoiseamh i ndáil le hioncam ó oibríochtaí trádála áirithe a sheoltar in Aerfort na Sionna) den Acht Airgeadais, 1980.
35.—Leasaítear leis seo alt 39A den Acht Airgeadais, 1980, tríd an gcoinníoll a ghabhann le fo-alt (2) a scriosadh.
Leasú ar alt 39B (faoiseamh i ndáil le hioncam ó oibríochtaí trádála áirithe a sheoltar i Limistéar Duganna Theach an Chustaim) den Acht Airgeadais, 1980.
36.—(1) Aisghairtear leis seo fo-alt (7) (c) d'alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980, agus measfar nár achtaíodh riamh é.
(2) Faoi réir fhorálacha fho-ailt (6) agus (7) den alt sin 39B, féadfaidh an tAire Airgeadais deimhniú, de réir bhrí fho-alt (2) den alt sin, a thabhairt do chuideachta agus beidh éifeacht leis an deimhniú ón dáta ar a mbeadh éifeacht leis murach an fo-alt sin (7) (c).
(3) Leasaítear leis seo fo-alt (6) den alt sin 39B tríd an mír seo a leanas a chur isteach i ndiaidh mhír (iii)—
“(iiia) déileáil i dtodhchaíochtaí tráchtearraí nó i roghanna tráchtearraí thar ceann daoine nach bhfuil gnáthchónaí orthu sa Stát, seachas thar ceann daoine—
(I) a sheolann trádáil ina n-úsáidtear, i gcúrsa na trádála a sheoladh, tráchtearraí de chineál is ábhar do na todhchaíochtaí nó do na roghanna, de réir mar a bheidh, nó
(II) a measfaí, chun críocha na nAchtanna Cánach Corparáide, baint a bheith acu le duine a sheolann trádáil den sórt sin,”.
(4) (a) San fho-alt seo—
tá le “an Limistéar” an bhrí chéanna atá leis chun críocha an ailt sin 39B;
ciallaíonn “gnó árachais saoil coigríche” oibríochtaí trádála iomchuí, de réir bhrí an ailt sin 39B, arb éard iad gnó árachais saoil le sealbhóirí polasaí agus blianachtóirí a chónaíonn lasmuigh den Stát;
ciallaíonn “gnó iontaobhais aonad coigríche” oibríochtaí trádála iomchuí, de réir bhrí an ailt sin 39B, arb éard iad bainisteoireacht a dhéanamh ar infheistíochtaí iontaobhais aonad cháilithigh amháin nó níos mó;
ciallaíonn “iontaobhas aonad cáilitheach” scéim iontaobhais aonad—
(a) is scéim iontaobhais aonad chláraithe de réir bhrí an Achta um Iontaobhais Aonad, 1972,
(b) arb amhlaidh atá a gnó—
(i) go seoltar sa Limistéar é, nó
(ii) nach seoltar amhlaidh é ach go seoltar sa Stát é agus go seolfaí sa Limistéar é mura mbeadh imthosca nach bhfuil rialú ag an duine nó na daoine a sheolann an gnó orthu,
agus
(c) ar daoine a bhfuil cónaí orthu lasmuigh den Stát na sealbhóirí go léir ar aonaid sa scéim;
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí.
(b) D'ainneoin aon fhorála eile de chuid na nAchtanna Cánach, ní mó ná 10 faoin gcéad an ráta ar dá réir a bheidh aon cháin inmhuirearaithe (sula lamháiltear aon chreidmheas i leith cánach coigríche) maidir le hioncam a eascróidh nó gnóchain inmhuirearaithe a fhaibhreoidh as urrúis nó sealúchais in aon áit lasmuigh den Stát ar infheistíochtaí iad de chuid gnó árachais saoil choigríche nó ar infheistíochtaí iad atá faoi bhainisteoireacht gnó iontaobhais aonad choigríche.
Feidhm alt 84 (ábhair a ndéileálfar leo mar dháiltí) den Acht Cánach Corparáide, 1976, maidir le hús áirithe.
37.—(1) (a) Tá feidhm ag an alt seo maidir leis an oiread sin d'aon ús—
(i) ar dáileadh é de bhua alt 84 (2) (d) (iv) den Acht Cánach Corparáide, 1976, agus dá bhua sin amháin,
(ii) is iníoctha ag cuideachta cháilitheach i gcúrsa oibríochtaí trádála iomchuí a sheoladh agus a bheadh, mura mbeadh an t-alt sin 84 (2) (d) (iv), inasbhainte mar chaiteachas trádála le linn méid ioncam na cuideachta ó na hoibríochtaí trádála iomchuí a bheith á ríomh, agus
(iii) is ús is iníoctha le cuideachta ar cónaitheoir í i Stáit Aontaithe Mheiriceá nó i gcríoch a mbeidh comhshocraíochtaí, a bhfuil feidhm dlí acu de bhua alt 361 den Acht Cánach Ioncaim, 1967, déanta lena rialtas.
(b) I mír (a)—
tá le “cuideachta cháilithe” agus “oibríochtaí trádála iomchuí” an bhrí chéanna atá leo chun críocha alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980;
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967.
(c) Chun críocha mhír (a), measfar gur cónaitheoir i gcríoch seachas Stáit Aontaithe Mheiriceá cuideachta má mheastar amhlaidh ina taobh faoi chomhshocraíochtaí a rinneadh le rialtas na críche sin agus a bhfuil feidhm dlí acu de bhua alt 361 den Acht Cánach Ioncaim, 1967.
(2) I gcás go gcruthóidh cuideachta go bhfuil feidhm ag an alt seo maidir le haon ús is iníoctha aici do thréimhse chuntasaíochta agus go roghnóidh sí nach ndéileálfaí leis an ús sin mar dháileadh chun críocha alt 84 (2) (d) (iv) den Acht Cánach Corparáide, 1976, ní bheidh feidhm ag an alt sin 84 (2) (d) (iv) maidir leis an ús sin.
(3) Aon roghnú faoin alt seo i ndáil le hús is iníoctha ag cuideachta do thréimhse chuntasaíochta is i scríbhinn chuig an gcigire a dhéanfar é agus cuirfear isteach é mar aon le tuairisceán na cuideachta ar a brabúis don tréimhse.
Leasú ar alt 31 (íocaíochtaí úis ag cuideachtaí agus le neamhchónaitheoirí) den Acht Airgeadais, 1974.
38.—Leasaítear leis seo alt 31 den Acht Airgeadais, 1974, tríd an mír seo a leanas a chur isteach i bhfo-alt (3), i ndiaidh mhír (c)—
“(cc) ús arna íoc le duine, ar lasmuigh den Stát a chónaíonn sé de ghnáth, ag cuideachta i gcúrsa oibríochtaí trádála iomchuí de réir bhrí alt 39A (arna chur isteach leis an Acht Airgeadais, 1981) nó alt 39B (arna chur isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980, a sheoladh, nó”.
Ioncam áirithe de chuid Nítrigin Éireann Teoranta a bheith díolmhaithe.
39.—D'ainneoin aon fhorála de chuid na nAchtanna Cánach Corparáide, aon ioncam—
(a) a eascróidh chuig Nítrigin Éireann Teoranta in aon tréimhse chuntasaíochta a chríochnóidh sa tréimhse dar tosach an lú lá d'Eanáir, 1987 agus dar críoch an 31ú lá de Nollaig, 1992, ón ngnó arb éard é gás, a ceannaíodh ó Bhord Gáis Éireann, a sholáthar do Irish Fertilizer Industries Limited faoi chonradh idir Nítrigin Éireann Teoranta agus Irish Fertilizer Industries Limited, agus
(b) a bheadh, mura mbeadh an t-alt seo, inmhuirearaithe i leith cánach corparáide faoi Chás I de Sceideal D,
beidh sé díolmhaithe ó cháin chorparáide.
Leasú ar alt 28 (faoiseamh i ndáil le hioncam ó thrádáil loingseoireachta cháilitheach) den Acht Airgeadais, 1987.
40.—(1) Leasaítear leis seo fo-alt (1) d'alt 28 den Acht Airgeadais, 1987—
(a) tríd an méid seo a leanas a chur isteach i ndiaidh “iascaireachta” i mír (i) den mhíniú ar “long cháilitheach”, eadhon, “seachas soitheach a úsáidtear de ghnáth chun críocha gníomhaíochta a luaitear i mír (d) den mhíniú ar ghníomhaíochtaí loingseoireachta cáilitheacha san fho-alt seo”, agus
(b) sa mhíniú ar “gníomhaíochtaí loingseoireachta cáilitheacha”—
(i) trí “agus” a scriosadh as mír (c), agus
(ii) trí na míreanna seo a leanas a chur in ionad mhír (d)—
“(d) éisc a chur faoi phróiseas monarúcháin ar bord loinge cáilithí, agus
(e) long cháilitheach a ligean ar cairt lena húsáid chun na gcríoch sin i gcás go bhfanann oibriú na loinge, agus foireann na loinge, faoi stiúradh agus faoi rialú na cuideachta;”,
agus tá na mínithe sin arna leasú amhlaidh leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Chun críocha Chaibidil III (Cáin Ioncaim: Faoiseamh i leith Infheistíocht i dTrádálacha Corpraithe) den Acht Airgeadais, 1984, déanfar aon tagairt d'alt 28 (1) den Acht Airgeadais, 1987, a fhorléiriú ionann is dá mba nár achtaíodh fo-alt (1).
(3) Leasaítear leis seo fo-alt (4) den alt sin 28 trí “mhír (c)” a chur in ionad “mhír (b)” i mír (c), agus tá an mhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA ciallaíonn “long cháilitheach” soitheach farraige— (a) atá faoi úinéireacht 51 faoin gcéad ar a laghad ag duine nó daoine a bhfuil gnáthchónaí air nó orthu sa Stát, (b) atá cláraithe sa Stát faoi Chuid II den Acht Loingis Thráchtála, 1955, (c) nach lú ná 100 tonna a olltonnáiste, agus (d) atá uathghluaisteach, ach d'ainneoin aon ní i míreanna (a), (b), (c) nó (d) den mhíniú seo, ní fholaíonn sé— (i) soitheach iascaireachta seachas soitheach a úsáidtear de ghnáth chun críocha gníomhaíochta a luaitear i mír (d) den mhíniú ar ghníomhaíochtaí loingseoireachta cáilitheacha san fho-alt seo, (ii) tuga, (iii) soitheach (lena n-áirítear dreidire) a úsáidtear go príomha mar ardán snámha d'innealra oibre nó mar ardán tumadóireachta, (iv) soitheach a úsáidtear chun soláthairtí nó pearsanra a iompar chuig rige, ardán, soitheach nó suiteáil soghluaiste nó seasta de chineál ar bith ar muir, nó chun seirbhísí a sholáthar i ndáil leis an gcéanna, agus (v) aon soitheach eile de chineál nach n-úsáidtear de ghnáth chun críocha gníomhaíochtaí loingseoireachta cáilitheacha; ciallaíonn “gníomhaíochtaí loingseoireachta cáilitheacha” gníomhaíochtaí arna seoladh ag cuideachta i gcúrsa trádála arb éard iad— (a) úsáid loinge cáilithí chun paisinéirí nó lasta a iompar ar muir ar luaíocht, (b) seirbhísí a ghabhann le húsáid sin na loinge cáilithí, a chur ar fáil ar bord na loinge cáilithí, (c) cearta a thabhairt a gcuireann, nó a gcuirfidh, duine eile dá mbua na seirbhísí sin ar fáil ar bord na loinge cáilithí sin, (d) éisc a chur faoi phróiseas monarúcháin ar bord loinge cáilithí, agus (e) long cháilitheach a ligean ar cairt lena húsáid chun na gcríoch sin i gcás go bhfanann oibriú na loinge, agus foireann na loinge, faoi stiúradh agus faoi rialú na cuideachta; (c) d'ainneoin mhír (c) d'fho-alt (1) d'alt 40 den Acht Airgeadais, 1984, measfar, maidir le long a ligean ar cairt dá dtagraítear ag mír (a) (ii), i gcúrsa trádála, gur trádáil léasúcháin an ligean sin chun críocha an ailt sin agus gur trádail leithleach é dá bhforáiltear i bhfo-alt (2) den alt sin. |
Faoiseamh ó cháin chorparáide i leith díbhinní áirithe ó fhochuideachta neamhchónaitheach.
41.—(1) (a) San alt seo—
ciallaíonn “plean infheistíochta ceadaithe” plean infheistíochta a mbeidh deimhniú tugtha ag an Aire ina leith, de réir fho-alt (2), don chuideachta lena mbaineann;
ciallaíonn “plean infheistíochta” plean de chuid cuideachta a chónaíonn sa Stát ar plean é atá dírithe ar chruthú nó cothabháil fostaíochta sa Stát in oibríochtaí trádála atá á seoladh, nó le seoladh, sa Stát agus ar chuir an chuideachta faoi bhráid an Aire é, sular cuireadh i ngníomh é, chun a chumasú di faoiseamh a éileamh faoin alt seo;
ciallaíonn “Aire” an tAire Airgeadais;
ciallaíonn “díbhinní iomchuí” díbhinní arna bhfáil, an 6ú lá d'Aibreán, 1988, nó dá éis, ag cuideachta a chónaíonn sa Stát (arb í an chuideachta í a éilíonn an faoiseamh faoin alt seo) ó fhochuideachta choigríche de chuid na cuideachta, ar díbhinní iad—
(i) a chuirfear chun feidhme, tráth nach luaithe ná an 6ú lá d'Aibreán, 1988, agus laistigh de thréimhse dar tosach bliain amháin roimh an lá a bhfaightear na díbhinní sa Stát agus dar críoch dhá bhliain i ndiaidh an lae sin, chun críocha plean infheistíochta cheadaithe, agus
(ii) a bheidh sonraithe i ndeimhniú arna thabhairt ag an Aire faoi fho-alt (2);
ciallaíonn “faoiseamh faoin alt seo”, i ndáil le cuideachta do thréimhse chuntasaíochta, an méid a ndéantar aon cháin chorparáide is iníoctha ag an gcuideachta a laghdú de bhua fho-alt (3).
(b) (i) An tagairt i mír (a) do “fochuideachta choigríche”, ciallaíonn sí fochuideachta 51 faoin gcéad do chuideachta i gcás go gcónaíonn an chuideachta sa Stát agus, maidir leis an bhfochuideachta, gur cónaitheoir í i Stáit Aontaithe Mheiriceá nó i gcríoch a mbeidh comhshocraíochtaí a bhfuil feidhm dlí acu de bhua alt 361 den Acht Cánach Ioncaim, 1967, déanta lena rialtas.
(ii) Chun críocha fhomhír (i)—
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967;
measfar gur cónaitheoir i gcríoch seachas Stáit Aontaithe Mheiriceá cuideachta má mheastar amhlaidh ina taobh faoi fhorálacha comhshocraíochtaí a rinneadh le rialtas na críche sin agus a bhfuil feidhm dlí acu de bhua alt 361 den Acht sin.
(2) I gcás plean infheistíochta a bheith curtha go cuí faoi bhráid an Aire ag cuideachta agus—
(a) gur deimhin leis an Aire go bhfuil an plean dírithe ar chruthú nó cothabháil fostaíochta sa Stát in oibríochtaí trádála atá á seoladh, nó le seoladh, sa Stát, agus
(b) go bhfuil scéala i scríbhinn faighte ag an Aire ón gcuideachta i dtaobh mhéid na ndíbhinní lena mbaineann,
féadfaidh an tAire deimhniú a thabhairt don chuideachta á dheimhniú gur méid díbhinní iomchuí a bheidh i méid díbhinní a bheidh sonraithe sa deimhniú.
(3) Faoi réir fho-alt (4), i gcás go n-éileoidh agus go gcruthóidh cuideachta go bhfuil aon mhéid díbhinní iomchuí faighte aici i dtréimhse chuntasaíochta, ní dhéanfar an méid dá hioncam don tréimhse arb ionannas dó na díbhinní sin a chur i gcuntas le linn ioncam na cuideachta don tréimhse chuntasaíochta sin a bheith á ríomh chun críocha cánach corparáide.
(4) Más rud é, i ndáil le deimhniú a tugadh do chuideachta faoi fho-alt (2), gur dóigh leis an Aire, maidir leis an bplean infheistíochta ceadaithe lena mbaineann, nár cuireadh na díbhinní iomchuí go léir, nó nár cuireadh cuid acu, chun feidhme laistigh den tréimhse dá bhforáiltear sa mhíniú ar “díbhinní iomchuí” i bhfo-alt (1) (a), féadfaidh sé, trí fhógra i scríbhinn a thabhairt don chuideachta, méid na ndíbhinní iomchuí a bheidh sonraithe sa deimhniú a laghdú de cibé méid nach mbeidh curtha chun feidhme amhlaidh, agus, dá réir sin, má dhéantar méid na ndíbhinní iomchuí a bheidh sonraithe i ndeimhniú a laghdú amhlaidh—
(a) i gcás go mbeidh faoiseamh faoin alt seo deonaithe i leith mhéid na ndíbhinní iomchuí a bhí sonraithe sa deimhniú sular laghdaíodh an méid sin amhlaidh, déanfaidh an cigire cibé measúnachtaí nó measúnachtaí breise is gá chun an faoiseamh a tugadh i leith mhéid an laghdaithe a ghnóthú, agus
(b) i gcás nach mbeidh éileamh ar fhaoiseamh déanta fós, ní bheidh faoiseamh dlite faoin alt seo i leith mhéid an laghdaithe.
(5) Aon éileamh ar fhaoiseamh faoin alt seo, is i scríbhinn chuig an gcigire a dhéanfar é agus cuirfear isteach é mar aon le tuairisceán na cuideachta ar a brabúis don tréimhse ina bhfaightear na díbhinní iomchuí sa Stát.
Brabúis de chuid Údarás Forbartha Duganna Theach an Chustaim a dhíolmhú ó cháin chorparáide.
42.—D'ainneoin aon fhorála de chuid na nAchtanna Cánach Corparáide, aon bhrabúis a eascróidh chuig Údarás Forbartha Duganna Theach an Chustaim in aon tréimhse chuntasaíochta a chríochnaíonn tar éis an 17ú lá de Shamhain, 1986, beidh siad díolmhaithe ó cháin chorparáide.
Caibidil V
Liúntais Chaipitiúla
Leasú ar alt 251 (liúntais tosaigh maidir le hinnealra agus gléasra) den Acht Cánach Ioncaim, 1967.
43.—Leasaítear leis seo alt 251 (arna leasú le halt 20 den Acht Airgeadais, 1985) den Acht Cánach Ioncaim, 1967—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (4), i ndiaidh mhír (b):
“(bb) (i) i ndáil le caiteachas caipitiúil a tabhaíodh, an lú lá d'Aibreán, 1988, nó dá éis, agus roimh an lú lá d'Aibreán, 1989, ionann is dá gcuirfí ‘le trí cheathrú’ in ionad ‘leis an gcúigiú’ i bhfo-alt (1), agus
(ii) i ndáil le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1989, nó dá éis, agus roimh an lú lá d'Aibreán, 1991, ionann is dá gcuirfí ‘le leath an chaiteachais’ in ionad ‘leis an gcúigiú cuid den chaiteachas’ i bhfo-alt (1).”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) I gcás go dtabharfar liúntas faoin alt seo maidir le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1988, nó dá éis, ag soláthar innealra nó gléasra nua, ní bheidh éifeacht le halt 11 den Acht Airgeadais, 1967, ná le halt 26 den Acht Airgeadais, 1971, i ndáil le liúntas a bheidh le tabhairt faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith chaitheamh agus cuimilt an innealra nó an ghléasra sin.”.
Leasú ar alt 254 (liúntas foirgníochta tionscail) den Acht Cánach Ioncaim, 1967.
44.—Leasaítear leis seo alt 254 (arna leasú le halt 20 den Acht Airgeadais, 1985) den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) I gcás go dtabharfar liúntas faoin alt seo maidir le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1988, nó dá éis, ag foirgniú foirgnimh nó déanmhais, ní dhéanfar aon mhéadú ar aon liúntas faoi alt 264 den Acht Cánach Ioncaim, 1967, de bhua fhorálacha alt 25 den Acht Airgeadais, 1978, i ndáil leis an gcaiteachas caipitiúil sin.”.
Leasú ar alt 265 (liúntais chothromaíochta agus muirir chothromaíochta) den Acht Cánach Ioncaim, 1967.
45.—Leasaítear leis seo alt 265 (arna leasú le halt 20 den Acht Airgeadais, 1985) den Acht Cánach Ioncaim, 1967—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (1) i ndiaidh mhír (c):
“(d) má fhaigheann an duine a mbeidh teideal aige chuig an leas iomchuí comaoin (seachas cíos nó méid a áirítear mar chíos faoi alt 83 den Acht Cánach Ioncaim, 1967) i leith leasa atá faoi réir an leasa iomchuí sin,”,
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás nach mbeidh aon airgead díola, árachais, tarrthála nó cúitimh ann, ná aon chomaoin den chineál dá dtagraítear i mír (d) d'fho-alt (1), nó i gcás ar mó ná an t-airgead sin nó an chomaoin sin iarmhar an chaiteachais díreach roimh an teagmhas, tabharfar liúntas cothromaíochta agus is é a mhéid méid an iarmhair sin nó, de réir mar a bheidh, méid is comhionann le breis an iarmhair thar an airgead sin nó thar an gcomaoin sin.”,
agus
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) Más mó an t-airgead díola, árachais, tarrthála nó cúitimh, nó comaoin den chineál dá dtagraítear i mír (d) d'fho-alt (1), ná iarmhar an chaiteachais, más aon iarmhar é, díreach roimh an teagmhas, gearrfar muirear cothromaíochta agus is é méid ar a ngearrfar é méid is comhionann leis an mbreis, nó, i gcás ar nialas an t-iarmhar, leis an airgead sin nó leis an gcomaoin sin.”.
Leasú ar alt 11 (liúntais caithimh agus cuimilte d'innealra agus do ghléasra áirithe i limistéir neamhfhorbartha) den Acht Airgeadais, 1967.
46.—Leasaítear leis seo alt 11 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Airgeadais, 1967, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) (a) Faoi réir fhorálacha an ailt seo, i gcás liúntas a bheith le tabhairt faoi alt 241 den Acht Cánach Ioncaim, 1967, in aghaidh aon tréimhse inmhuirearaithe, i leith chaitheamh agus cuimilt aon innealra nó gléasra cháilithigh, déanfar, faoi réir fho-alt (6) den alt sin, an liúntas a mhéadú cibé méid a shonróidh an duine dá mbeidh an liúntas le tabhairt; agus i ndáil le cás ina raibh éifeacht leis an bhfo-alt seo déanfar aon tagairt sna hAchtanna Cánach Ioncaim do liúntas faoin alt sin 241 a fhorléiriú mar thagairt don liúntas sin arna mhéadú faoin bhfo-alt seo.
(b) Maidir le haon innealra nó gléasra a sholáthrófar lena úsáid ar an lú lá d'Aibreán, 1988, nó dá éis, aon liúntas a thabharfar faoi alt 241 den Acht Cánach Ioncaim, 1967, agus a mhéadófar faoi mhír (a) den fho-alt seo, i leith an innealra nó an ghléasra sin, cibé acu an i dtréimhse inmhuirearaithe amháin nó i mbreis agus tréimhse amháin den sórt sin a éileofar é, ní mó é, san iomlán—
(i) i gcás go soláthrófar an t-innealra nó an gléasra lena úsáid roimh an lú lá d'Aibreán, 1989, ná 75 faoin gcéad, nó
(ii) i gcás go soláthrófar an t-innealra nó an gléasra lena úsáid an 1ú lá d'Aibreán, 1989, nó dá éis, ná 50 faoin gcéad,
den chaiteachas caipitiúil a tabhaíodh ag soláthar an innealra nó an ghléasra sin.”.
Leasú ar alt 26 (méadú ar liúntais caithimh agus cuimilte d'innealra agus do ghléasra áirithe) den Acht Airgeadais, 1971.
47.—Leasaítear leis seo alt 26 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Airgeadais, 1971, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) (a) Faoi réir fhorálacha an ailt seo, i gcás liúntas a bheith le tabhairt faoi alt 241 den Acht Cánach Ioncaim, 1967, in aghaidh aon tréimhse inmhuirearaithe, i leith chaitheamh agus cuimilt aon innealra nó gléasra cháilithigh, déanfar, faoi réir fho-alt (6) den alt sin, an liúntas a mhéadú cibé méid a shonróidh an duine dá mbeidh an liúntas le tabhairt; agus i ndáil le cás ina raibh éifeacht leis an bhfo-alt seo déanfar aon tagairt sna hAchtanna Cánach Ioncaim do liúntas faoin alt sin 241 a fhorléiriú mar thagairt don liúntas sin arna mhéadú faoin bhfo-alt seo.
(b) Maidir le haon innealra nó gléasra a sholáthrófar lena úsáid ar an 1ú lá d'Aibreán, 1988, nó dá éis, aon liúntas a thabharfar faoi alt 241 den Acht Cánach Ioncaim, 1967, agus a mhéadófar faoi mhír (a) den fho-alt seo, i leith an innealra nó an ghléasra sin, cibé acu an i dtréimhse inmhuirearaithe amháin nó i mbreis agus tréimhse amháin den sórt sin a éileofar é, ní mó é, san iomlán—
(i) i gcás go soláthrófar an t-innealra nó an gléasra lena úsáid roimh an 1ú lá d'Aibreán, 1989, ná 75 faoin gcéad, nó
(ii) i gcás go soláthrófar an t-innealra nó an gléasra lena úsáid an 1ú lá d'Aibreán, 1989, nó dá éis, ná 50 faoin gcéad,
den chaiteachas caipitiúil a tabhaíodh ag soláthar an innealra nó an ghléasra sin.”.
Leasú ar alt 25 (méadú ar liúntais síos-scríofa d'fhoirgnimh thionscail áirithe) den Acht Airgeadais, 1978.
48.—Leasaítear leis seo alt 25 (arna leasú le halt 25 den Acht Airgeadais, 1979) den Acht Airgeadais, 1978, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) (a) I gcás liúntas a bheith le tabhairt faoin alt sin 264, in aghaidh aon tréimhse inmhuirearaithe, i leith caiteachais cháilithigh, déanfar, faoi réir fho-alt (4) den alt sin, an liúntas a mhéadú cibé méid a shonróidh an duine dá mbeidh an liúntas le tabhairt agus, i ndáil le cás ina raibh éifeacht leis an bhfo-alt seo déanfar aon tagairt sna hAchtanna Cánach Ioncaim do liúntas faoin alt sin 264 a fhorléiriú mar thagairt don liúntas sin arna mhéadú faoin alt seo.
(b) Maidir le haon chaiteachas cáilitheach a thabhófar an 1ú lá d'Aibreán, 1988, nó dá éis, aon liúntas a thabharfar faoi alt 264 den Acht Cánach Ioncaim, 1967, agus a mhéadófar faoi mhír (a) den fho-alt seo, i leith an chaiteachais sin, cibé acu an i dtréimhse inmhuirearaithe amháin nó i mbreis agus tréimhse amháin den sórt sin a éileofar é, ní mó é, san iomlán—
(i) i gcás gur roimh an 1ú lá d'Aibreán, 1989, a thabhófar an caiteachas cáilitheach, ná 75 faoin gcéad, nó
(ii) i gcás gur ar an 1ú lá d'Aibreán, 1989, nó dá éis, a thabhófar an caiteachas cáilitheach, ná 50 faoin gcéad,
de mhéid an chaiteachais cháilithigh sin.”.
Leasú ar alt 25 (liúntas i leith caiteachais áirithe ar charrchlóis ilstóir a fhoirgniú) den Acht Airgeadais, 1981.
49.—Leasaítear leis seo alt 25 (arna leasú le halt 51 den Acht Airgeadais, 1986) den Acht Airgeadais, 1981, trí “1991” a chur in ionad “1988” i bhfo-alt (1).
Liúntais áirithe a bhuanú.
50.—Beidh éifeacht leis na forálacha (a cuireadh isteach leis an Acht Cánach Corparáide, 1976, agus arna leasú le halt 20 den Acht Airgeadais, 1985) den Acht Cánach Ioncaim, 1967, atá sonraithe sa Tábla a ghabhann leis an alt seo ionann is dá mba thagairtí don lú lá d'Aibreán, 1991 na tagairtí don 1ú lá d'Aibreán, 1988 (mar a fhoráiltear in alt 20 den Acht Airgeadais, 1985).
AN TÁBLA 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). |
Feidhm liúntas áirithe i ndáil le limistéir áirithe agus caiteachas áirithe.
51.—(1) Tá feidhm ag an alt seo—
(a) maidir le hinnealra nó gléasra nó foirgneamh tionscail a sholáthrófar lena úsáid chun críocha oibríochtaí trádála ar oibríochtaí trádála iomchuí iad de réir bhrí alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) nó alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980;
(b) maidir le háitreabh ar áitreabh cáilitheach é, de réir bhrí alt 42 den Acht Airgeadais, 1986;
(c) maidir le hinnealra nó gléasra nó foirgneamh tionscail—
(i) ar tabhaíodh an caiteachas á sholáthar faoi chonradh ceangailteach a rinneadh ar an 27ú lá d'Eanáir, 1988, nó roimh an dáta sin, nó
(ii) a sholáthraítear chun críocha tionscadail a cheadaigh gníomhaireacht forbartha tionscail ar an 31ú lá de Nollaig, 1988, nó roimh an dáta sin;
agus
(d) maidir le hinnealra nó gléasra arna sholáthar roimh an 1ú lá d'Aibreán, 1991, chun críocha trádála nó cuid de thrádáil arb éard í trádáil óstóireachta arna seoladh i bhfoirgneamh nó déanmhas nó i gcuid den chéanna (lena n-áirítear innealra nó gléasra arna sholáthar ag léasóir do léasaí lena úsáid i dtrádáil nó cuid de thrádáil den sórt sin) i gcás conradh ceangailteach chun an foirgneamh nó an déanmhas sin a sholáthar a bheith déanta tar éis an 27ú lá d'Eanáir, 1988, ach roimh an 1ú lá de Mheitheamh, 1988.
(2) Beidh éifeacht le halt 251 (arna leasú leis an Acht Airgeadais, 1988) den Acht Cánach Ioncaim, 1967, i ndáil le caiteachas caipitiúil a tabhaíodh ag soláthar innealra nó gléasra lena mbaineann an t-alt seo ionann is dá scriosfaí mír (bb) d'fho-alt (4) agus fo-alt (7) agus ionann is dá gcuirfí “1991” in ionad “1988” i bhfo-alt (4) (d).
(3) Beidh éifeacht le halt 11 (arna leasú leis an Acht Airgeadais, 1988) den Acht Airgeadais, 1967, agus le halt 26 (arna leasú leis an Acht Airgeadais, 1988) den Acht Airgeadais, 1971, i ndáil le liúntas a bheidh le tabhairt faoi alt 241 den Acht Cánach Ioncaim, 1967, maidir le caitheamh agus cuimilt aon innealra nó gléasra lena mbaineann an t-alt seo, ionann is dá ndéanfaí—
(a) mír (b) d'fho-alt (2) den alt sin 11, agus
(b) mír (b) d'fho-alt (2) den alt sin 26,
a scriosadh.
(4) Beidh éifeacht le halt 254 (arna leasú leis an Acht Airgeadais, 1988) den Acht Cánach Ioncaim, 1967, agus le halt 25 (arna leasú leis an Acht Airgeadais, 1988) den Acht Airgeadais, 1978, i ndáil le caiteachas caipitiúil ag foirgniú foirgnimh tionscail nó áitribh lena mbaineann an t-alt seo, ionann is dá ndéanfaí—
(a) fo-alt (7) den alt sin 254, agus
(b) mír (b) d'fho-alt (2) den alt sin 25,
a scriosadh.
(5) Beidh éifeacht le halt 265 den Acht Cánach Ioncaim, 1967, maidir leis an leas iomchuí i bhfoirgneamh nó déanmhas lena mbaineann fo-alt (1) (d), ionann is dá mba nár achtaíodh alt 45.
(6) San alt seo ciallaíonn “gníomhaireacht forbartha tionscail” an tÚdarás Forbartha Tionscail, Cuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta nó Údarás na Gaeltachta.
Feirmeoireacht.
52.—(1) Leasaítear leis seo alt 22 (arna leasú le halt 15 den Acht Airgeadais, 1983) den Acht Airgeadais, 1974—
(a) maidir le caiteachas a thabhófar an 1ú lá d'Aibreán, 1989, nó dá éis, trí “ród, clós loctha, draenacha nó míntíriú talún” a chur isteach i ndiaidh “fálta” i bhfo-alt (2), agus tá an fo-alt sin (2) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (b) sa choinníoll a ghabhann le fo-alt (2):
“(b) nach mó an liúntas foirgneamh feirme uasta a thabharfar faoin alt seo in aghaidh aon tréimhse inmhuirearaithe—
(i) i ndáil le caiteachas caipitiúil arna thabhú roimh an 1ú lá d'Aibreán, 1989, ná trí dheichiú den chaiteachas caipitiúil sin, agus
(ii) i ndáil le caiteachas caipitiúil arna thabhú an 1ú lá d'Aibreán, 1989, nó dá éis, ná leath an chaiteachais chaipitiúil sin.”.
AN TÁBLA (2) I gcás ina dtabhóidh duine lena mbaineann an t-alt seo, le trádáil a sheoladh ag feirmeoireacht ar thalamh atá ar áitiú aige, aon chaiteachas caipitiúil ag déanamh foirgneamh feirme (seachas foirgneamh nó cuid d'fhoirgneamh a úsáidtear mar theaghais), fálta, ród, clós loctha, draenacha nó míntíriú talún, nó oibreacha eile, tabharfar dó le linn tréimhse síos-scríofa deich mbliana dar tosach an tréimhse inmhuirearaithe a bhaineann leis an gcaiteachas sin, liúntais síosscríofa (dá ngairtear “liúntais foirgneamh feirme” san alt seo) i leith an chaiteachais sin agus tabharfar na liúntais sin le linn an trádáil a bheith á cur faoi cháin: |
(2) Leasaítear leis seo alt 14 den Acht Airgeadais, 1977, trí “agus roimh an 1ú lá d'Aibreán, 1989,” a chur isteach i ndiaidh “an 6ú lá d'Aibreán, 1977, nó dá éis,” i bhfo-alt (1).
(3) Ní bheidh éifeacht le halt 26 den Acht Airgeadais, 1980, maidir le haon tréimhse inmhuirearaithe a thosaíonn tar éis an 5ú lá d'Aibreán, 1989.
Caibidil VI
Tobhach ar Chiste Pinsean
Tobhach ar chiste pinsean.
53.—(1) San alt seo—
ciallaíonn “sócmhainní”, i ndáil le scéim, infheistíochtaí, taiscí agus aon mhaoin eile (lena n-áirítear aon fhiach agus aon chonradh árachais) a bheidh á sealbhú chun críocha na scéime, seachas sócmhainní eisiata;
ciallaíonn “riarthóir”, i ndáil le scéim, na hiontaobhaithe nó na daoine eile a dhéanann bainisteoireacht ar shócmhainní na scéime;
ciallaíonn “duine inmhuirearaithe”, i ndáil le sócmhainní scéime—
(a) i gcás nach conarthaí árachais na sócmhainní, an riarthóir i ndáil leis an scéim, agus
(b) i gcás gur conarthaí árachais na sócmhainní, an t-árachóir i ndáil le conradh den sórt sin;
ciallaíonn “conradh árachais” aon chonradh de chineál a thuairiscítear in alt 50 (4) den Acht Cánach Corparáide, 1976;
ciallaíonn “sócmhainní eisiata”, i ndáil le scéim, sócmhainní arb ionannas dóibh—
(a) dliteanais scéime is inchurtha síos do sholáthar sochar iomchuí (de réir bhrí alt 13 den Acht Airgeadais, 1972) i leith fostaithe a bhfeidhmítear a bhfostaíocht lasmuigh den Stát go hiomlán, nó
(b) dliteanais faoi aon chonradh seachas conradh i leith gnó in aicme VII den Iarscríbhinn a ghabhann le Treoir 79/267/CEE ón gComhairle, dar dáta 5 Márta, 1979(1);
ciallaíonn “árachóir” duine is sealbhóir ar údarú de réir bhrí na Rialachán nó is sealbhóir ar cheadúnas árachais a meastar leis na Rialacháin sin gur údarú é;
tá le “ciste pinsean”, i ndáil le hárachóir, an bhrí chéanna atá leis in alt 50 (3) den Acht Cánach Corparáide, 1976;
ciallaíonn “na Rialacháin” Rialacháin na gComhphobhal Eorpach (Árachas Saoil), 1984 (I.R. Uimh. 57 de 1984);
ciallaíonn “scéim” scéim sochar scoir de réir bhrí alt 14 den Acht Airgeadais, 1972, nó conradh blianachta scoir nó scéim iontaobhais lena mbaineann alt 235 nó alt 235A den Acht Cánach Ioncaim, 1967.
(2) Chun críocha an ailt seo, is é “an méid inmhuirearaithe” i ndáil le haon sócmhainní méid a chinnfear de réir na foirmle
(A × 9) ________ | - P |
100 |
i gcás—
arb é A margadhluach comhiomlán na sócmhainní ar an lú lá d'Eanáir, 1988, agus
arb é P méid iomlán aon phinsean (lena n-áirítear blianachtaí) a íocadh sa bhliain 1988 i leith dhliteanais na scéime arb ionannas dóibh aon sócmhainn a áirítear le linn méid A a bheith á chinneadh:
Ar choinníoll, i gcás duine inmhuirearaithe seachas árachóir, gurb é an méid inmhuirearaithe an méid a chinnfear de réir na foirmle thuas, lúide—
(a) méid aon úis a fuarthas sa bhliain 1988 (ar ús iomchuí é de réir bhrí alt 31 (1) den Acht Airgeadais, 1986) i leith aon taisce a áirítear le linn méid A a bheith á chinneadh, agus
(b) dá mbeadh d'éifeacht leis, an méid inmhuirearaithe a laghdú go nialas, £5,000 nó cibé méid is lú ná sin a mbeadh an éifeacht sin leis.
(3) Don bhliain 1988, déanfar, de réir fhorálacha an ailt seo, tobhach (dá ngairtear “an tobhach” ina dhiaidh seo san alt seo) a mhuirearú ar an duine inmhuirearaithe, i ndáil le haon sócmhainní de chuid scéime, de réir ráta 6 faoin gcéad ar an méid inmhuirearaithe i leith na sócmhainní.
(4) Tabharfaidh an duine inmhuirearaithe don Ard-Bhailitheoir, ar an 30ú lá de Mheitheamh, 1989 nó roimh an lá sin, tuairisceán ina dtaispeánfar—
(a) an méid inmhuirearaithe don bhliain 1988,
(b) méid an tobhaigh is inmhuirearaithe faoin alt seo i leith an méid sin, agus
(c) aon mhéid a íocadh, de réir fho-alt (6), ar cuntas an méid dá dtagraítear i mír (b).
(5) Beidh méid an tobhaigh a cheanglaítear a bheith ar áireamh i dtuairisceán faoin alt seo dlite agus iníoctha an 30ú lá de Mheitheamh, 1989, agus íocfaidh an duine inmhuirearaithe leis an Ard-Bhailitheoir é agus beidh méid an tobhaigh a bheidh dlite amhlaidh iníoctha gan measúnacht a bheith déanta; ach féadfar méid an tobhaigh a bheidh tagtha chun bheith dlite agus iníoctha amhlaidh a mheasúnú ar an duine inmhuirearaithe mura mbeidh an méid sin nó aon chuid de íoctha ar an lá sin nó roimhe.
(6) D'ainneoin fho-alt (5), íocfaidh an duine inmhuirearaithe leis an Ard-Bhailitheoir, ar an 30ú lá de Shamhain, 1988, nó roimh an lá sin, méid ar cuntas mhéid an tobhaigh is iníoctha don bhliain 1988 agus is é méid is iníoctha ar cuntas amhlaidh méid nach lú ná 90 faoin gcéad de mhéid an tobhaigh a bheidh dlite de réir fho-alt (5), agus déileálfar leis an méid a íocadh ar cuntas amhlaidh mar mhéid comhionann den tobhach a bheidh dlite de réir fho-alt (5).
(7) Aon mhéid ar cuntas an tobhaigh is iníoctha ag duine inmhuirearaithe faoi fho-alt (6) beidh sé iníoctha amhlaidh gan measúnacht a bheith déanta agus na forálacha den alt seo a bhaineann le bailiú agus gnóthú an tobhaigh beidh feidhm acu, fara aon mhodhnuithe is gá, maidir le bailiú agus gnóthú méid ar cuntas an tobhaigh.
(8) Má dhealraíonn sé don chigire go bhfuil aon mhéid den tobhach is iníoctha ar chóir é a áireamh, agus nach mbeidh curtha san áireamh, i dtuairisceán faoi fho-alt (4), nó má bhíonn an cigire mí-shásta le haon tuairisceán den sórt sin, féadfaidh sé measúnacht a dhéanamh ar an duine inmhuirearaithe, go feadh méid a bhreithiúnais, chun aon mhéid nár íocadh a ghnóthú; agus aon mhéid den tobhach a bheidh dlite faoi mheasúnacht arna déanamh de bhua an fho-ailt seo déileálfar leis, chun críocha úis ar an tobhach nár íocadh, mar mhéid ab iníoctha an tráth arbh iníoctha é dá mbeadh tuairisceán tugtha.
(9) (a) Aon mhéid den tobhach a bheidh measúnaithe ar dhuine inmhuirearaithe faoin alt seo beidh sé dlite laistigh de mhí amháin tar éis an fógra measúnachta a eisiúint (mura mbeidh an méid sin nó aon mhéid a áireofar mar mhéid ar cuntas an méid sin dlite níos luaithe faoi fho-alt (5) nó (6)), faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta a mbeidh aon mhéid dlite faoi fho-alt (5) nó (6).
(b) An tráth a chinnfear achomharc i gcoinne measúnachta faoin alt seo, aisíocfar aon mhéid den tobhach a bheidh ró-íoctha.
(10) (a) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhaineann—
(i) le measúnachtaí i leith cánach ioncaim,
(ii) le hachomhairc i gcoinne na measúnachtaí sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil air), agus
(iii) le bailiú agus gnóthú cánach ioncaim,
beidh feidhm acu, a mhéid is infheidhme iad, maidir le measúnú, bailiú agus gnóthú aon mhéid den tobhach.
(b) Aon mhéid den tobhach, nó méid ar cuntas an tobhaigh, is iníoctha de réir an ailt seo gan measúnacht a bheith déanta, béarfaidh sé ús de réir ráta 1.25 faoin gcéad in aghaidh gach mí nó gach coda de mhí ón dáta a dtiocfaidh an méid chun bheith dlite agus iníoctha go dtí go n-íocfar é.
(c) Na forálacha d'fho-ailt (3) go (5) d'alt 550 den Acht Cánach Ioncaim, 1967, beidh feidhm acu i ndáil le hús is iníoctha faoi mhír (b) mar atá feidhm acu i ndáil le hús is iníoctha faoin alt sin 550.
(d) Beidh éifeacht le halt 550 den Acht Cánach Ioncaim, 1967, ina fheidhm maidir le haon mhéid den tobhach a mhuirearófar le haon mheasúnacht arna déanamh de réir na Caibidle seo, ach an coinníoll a ghabhann le fo-alt (1) agus fo-ailt (2) agus (2A) a fhágáil ar lár.
(e) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, ní bheidh feidhm ag forálacha alt 30 den Acht Airgeadais, 1976, i ndáil le haon mhéid den tobhach a mhuirearófar le measúnacht arna déanamh de réir na Caibidle seo.
(11) Is i bhfoirm a bheidh forordaithe ag na Coimisinéirí Ioncaim a bheidh gach tuairisceán chun críocha an ailt seo agus beidh dearbhú ann á rá gur tuairisceán iomlán é.
(12) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1988, alt 53 (4)” a chur isteach i gcolún 2.
(13) Ní lamhálfar an tobhach a mhuirearaítear leis an alt seo mar asbhaint nó mar chreidmheas chun aon cháin nó dleacht atá faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim a ríomh nó a mhuirearú.
(14) Más rud é, faoin alt seo—
(a) go n-íocfaidh duine inmhuirearaithe ar árachóir é méid i leith an tobhaigh i ndáil le conradh árachais, measfar gur eisíocaíocht riachtanach as ciste pinsean an árachóra an méid sin agus féadfaidh an t-árachóir aon sochair faoin gconradh a choigeartú dá réir sin, agus
(b) go n-íocfaidh duine inmhuirearaithe ar riarthóir é méid i leith an tobhaigh i ndáil le sócmhainní scéime, measfar gur eisíocaíocht riachtanach as na sócmhainní sin an méid sin agus féadfar aon sochair is iníoctha faoin scéim a choigeartú dá réir sin.
CUID II
Custaim agus Mál
Léiriú (Cuid II).
54.—Sa Chuid seo ciallaíonn “Ordú 1987” an tOrdú d'Fhorchur Dleachtanna (Uimh. 285) (Dleachtanna Máil), 1987 (I.R. Uimh. 19 de 1987).
Táirgí tobac.
55.—(1) (a) San alt seo ciallaíonn “Acht 1977” an tAcht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977.
(b) San alt seo agus sa Cheathrú Sceideal tá le “toitíní”, “todóga”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” na bríonna céanna atá leo in Acht 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979), agus leis an alt seo.
(2) Leasaítear leis seo Acht 1977—
(a) in alt 1 (1)—
(i) tríd an míniú ar “cavendish nó negrohead” a scriosadh, agus
(ii) trí “tobac píopa milsithe” a chur in ionad “cavendish nó negrohead” sna mínithe ar “tobac cruafháiscthe” agus “tobac píopa eile”,
agus
(b) sa Chéad Sceideal, trí “Tobac píopa milsithe” a chur in ionad “Cavendish nó negrohead”.
(3) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 d'Acht 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Eanáir, 1988, de réir na rátaí leithleacha a shonraítear sa Cheathrú Sceideal in ionad na rátaí leithleacha a shonraítear sa Sceideal a ghabhann le hOrdú 1987.
Hidreacarbóin.
56.—(1) San alt seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
(2) 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 28ú lá d'Eanáir, 1988, de réir £29.47 an heictilítear in ionad an ráta a shonraítear i mír 5 (1) d'Ordú 1987.
(3) (a) Chun críocha an fho-ailt seo—
(i) measfar gur ola díluaidhe ola éadrom hidreacarbóin mhianra má bhíonn cion nach mó ná 0.013 ghram luaidhe an lítear ann nó, i gcás ola den sórt sin a sheachadadh le haghaidh úsáide baile roimh an lú lá d'Aibreán, 1990, má bhíonn cion nach mó ná 0.020 gram luaidhe an lítear ann, agus
(ii) cinnfear an cion luaidhe in ola éadrom hidreacarbóin mhianra de réir fhorálacha Treoir Uimh. 85/210/CEE ón gComhairle, dar dáta 20 Márta, 1985(1).
(b) Faoi réir cibé coinníollacha a bheith comhlíonta is cuí leis na Coimisinéirí Ioncaim a fhorchur, déanfar lacáiste ar an dleacht máil a fhorchuirtear, le mír 11 (1) d'Ordú 1975, ar ola éadrom hidreacarbóin mhianra a lamháil de réir £0.80 an heictilítear i leith ola den sórt sin (nach gásailín eitleoireachta de réir bhrí alt 73 den Acht Airgeadais, 1984) a meastar gur ola díluaidhe í de bhua mhír (a) agus a n-íoctar an dleacht sin a dúradh uirthi an 28ú lá d'Eanáir, 1988, nó dá éis.
(4) 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 28ú lá d'Eanáir, 1988, de réir £22.31 an heictilítear in ionad an ráta a shonraítear i mír 5 (2) d'Ordú 1987.
Substaintí atá measctha le hearraí, a ndlitear dleacht máil orthu, a bhaint astu.
57.—(1) Tá feidhm ag an alt seo maidir le haon earraí ar a ndlitear dleacht máil agus atá measctha le substaint nó substaintí éigin eile chun críocha a bhaineann le lacáiste dleachta máil ar na hearraí sin nó leis na hearraí sin a dhíolmhú ó dhleacht máil.
(2) Aon duine a dhéanfaidh, gan toiliú i scríbhinn ó na Coimisinéirí Ioncaim, substaint nó substaintí a luaitear i bhfo-alt (1) a bhaint as earraí lena mbaineann an t-alt seo, nó a dhéanfaidh iarracht an tsubstaint nó na substaintí sin a bhaint astu, nó a bheidh bainteach go feasach leis an mbaint nó leis an iarracht ar an mbaint sin nó a dhéileálfaidh go feasach, ar bhealach ar bith, le hearraí den sórt sin a mbeidh an tsubstaint nó na substaintí a luaitear i bhfo-alt (1) bainte astu gan an toiliú sin a dúradh, beidh sé ciontach i gcion.
(3) Aon duine a bheidh ciontach i gcion faoi fho-alt (2) dlífear—
(a) ar é a chiontú go hachomair, pionós máil nach mó ná £1,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 12 mhí, nó iad araon, a chur air, nó
(b) ar é a chiontú ar díotáil, pionós máil nach mó ná £10,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 5 bliana, nó iad araon, a chur air.
(4) Beidh feidhm ag alt 13 den Acht um Nós Imeachta Coiriúil, 1967, arna leasú le halt 17 den Acht um Cheartas Coiriúil, 1984, i ndáil le cion faoi fho-alt (2) ionann is dá mba thagairtí do phionós máil na tagairtí i bhfo-alt (3) (a) den alt sin 13 do fhíneáil.
(5) I gcás go ndéanfaidh comhlacht corpraithe cion faoi fho-alt (2) agus go suífear go ndearnadh an cion le toiliú nó le cúlcheadú aon duine a bhí, tráth déanta an chiona, ina stiúrthóir, ina bhainisteoir, ina rúnaí nó ina oifigeach eile de chuid an chomhlachta chorpraithe, nó ina bhall de choiste bainisteoireachta nó d'údarás rialaithe eile an chomhlachta chorpraithe, measfar an duine sin a bheith ciontach freisin sa chion agus féadfar agairt ina leith agus é a phionósú dá réir sin.
Ordú a dhaingniú.
58.—Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 287) (Dleacht Máil ar Uiscí Boird), 1987 (I.R. Uimh. 338 de 1987).
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
59.—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 1 (léiriú) den Phríomh-Acht.
60.—Leasaítear leis seo alt 1 (2) den Phríomh-Acht tríd an méid seo a leanas a chur isteach i ndiaidh mhír (b):
“(bb) tagairtí d'airgead a bhí dlite don duine agus de réir fhorálacha alt 73 den Acht Airgeadais, 1988, atá íoctha leis na Coimisinéirí Ioncaim ag duine eile agus atá, dá bharr sin, scortha de bheith dlite don duine den duine eile sin, agus”.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
61.—Leasaítear leis seo alt 11 (1) (a cuireadh isteach leis an Acht Airgeadais, 1985) den Phríomh-Acht—
(a) trí “, (bb)” a chur isteach i ndiaidh “i míreanna (b)” i mír (a),
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):
“(bb) 5 faoin gcéad den mhéid arb inmhuirearaithe cáin air i ndáil le soláthar leictreachais,”, agus
(c) trí “1.4 faoin gcéad” a chur in ionad “1.7 faoin gcéad” (a cuireadh isteach leis an Acht Airgeadais, 1987) i mír (d).
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta) den Phríomh-Acht.
62.—Leasaítear leis seo alt 12A (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978) den Phríomh-Acht trí “1.4 faoin gcéad” a chur in ionad “1.7 faoin gcéad” (a cuireadh isteach leis an Acht Airgeadais, 1987) i bhfo-alt (1).
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
63.—Leasaítear leis seo an Dara Sceideal (a cuireadh isteach leis an Acht Airgeadais, 1976) a ghabhann leis an bPríomh-Acht trí mhír (xx) (a) (a cuireadh isteach leis an Acht Airgeadais, 1983) a scriosadh.
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
64.—(1) San alt seo—
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar 12 agus £10,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an lú lá de Mheán Fómhair, 1987, 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 21ú lá d'Eanáir, 1987, an 18ú lá d'Fheabhra, 1987, an 31ú lá de Mhárta, 1987, an 15ú lá d'Aibreán, 1987, an 20ú lá de Bhealtaine, 1987, an 30ú lá de Mheitheamh, 1987, an 15ú lá d'Iúil, 1987, an 19ú lá de Lúnasa, 1987, an 30ú lá de Mheán Fómhair, 1987, an 21ú lá de Dheireadh Fómhair, 1987, an 18ú lá de Shamhain, 1987 agus an 31ú lá de Nollaig, 1987;
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 14ú lá de Mheán Fómhair, 1988, 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) 0.325 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £102,000,000, agus
(b) 0.45 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £102,000,000:
Ar choinníoll, in aon chás nach mó ná £102,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.325 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 go mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin nó go mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc, tráth a sheachadta, dlífidh an banc, amhail ó dháta rite an Achta seo 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 14ú lá de Mheán Fómhair, 1988, 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 an ráiteas sin a sheachadadh.
(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 bhainisteoireacht na gCoimisinéirí Ioncaim agus is iníoctha ag an mbanc a ríomh.
Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891.
65.—(1) Leasaítear leis seo an Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (8) faoin gceannteideal “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities”—
“(8A) Where the amount or value of the consideration for the sale exceeds fifty thousand pounds but does not exceed sixty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds sixty thousand pounds:
For every £50, or fractional part of £50, of the consideration ... ... ... ... ... ... ... £2.50”
(2) Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 288) (Dleacht Stampa ar Ionstraimí Áirithe), 1988 (I.R. Uimh. 8 de 1988).
CUID V
Cáin Fháltas Caipitiúil
Leasú ar alt 63 (liúntas i leith cánach gnóchan caipitiúil maidir leis an teagmhas céanna) den Acht Airgeadais, 1985.
66.—(1) Leasaítear leis seo alt 63 (1) den Acht Airgeadais, 1985, tríd an méid seo a leanas a chur in ionad “i gcoinne an chéanna, anuas go dtí glanmhéid an chéanna”, eadhon—
“i gcoinne an chéanna:
Ar choinníoll, i ndáil le gach sócmhainn, nó le cuid de gach sócmhainn, a dhiúscrófar amhlaidh, gurb é méid a asbhainfear cibé méid acu seo a leanas is lú—
(a) méid is comhionann le méid na cánach gnóchan caipitiúil is inchurtha síos don tsócmhainn sin, nó don chuid den tsócmhainn sin, nó
(b) méid is comhionann le méid na cánach bronntanais nó na cánach oidhreachta is inchurtha síos don mhaoin arb í an tsócmhainn sin, nó an chuid sin den tsócmhainn sin, í”,
agus tá an fo-alt sin 63 (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Beidh feidhm ag an alt seo i gcás go muirearófar cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlóidh an 6ú lá d'Aibreán, 1988, nó dá éis.
AN TÁBLA 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: Ar choinníoll, i ndáil le gach sócmhainn, nó le cuid de gach sócmhainn, a dhiúscrófar amhlaidh, gurb é méid a asbhainfear cibé méid acu seo a leanas is lú— (a) méid is comhionann le méid na cánach gnóchan caipitiúil is inchurtha síos don tsócmhainn sin, nó don chuid den tsócmhainn sin, nó (b) méid is comhionann le méid na cánach bronntanais nó na cánach oidhreachta is inchurtha síos don mhaoin arb í an tsócmhainn sin, nó an chuid sin den tsócmhainn sin, í. |
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
67.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1987” alt 51 den Acht Airgeadais, 1987;
ciallaíonn “an t-ochtú 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, 1988 beidh éifeacht le fo-alt (4) d'alt leasaitheach 1987 ach “£44,473,927” a chur in ionad “£45,510,049”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1987 ach “£33,669,150” a chur in ionad “£34,980,050”.
(4) D'fhonn iasachtaí i leith seirbhísí caipitiúla agus d'fhonn ús ar an gcéanna, a fhuascailt, déanfar suim £44,807,298 a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sa tríocha bliain airgeadais comhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1988.
(5) Déanfar an t-ochtú 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 ochtú blianacht bhreise is tríocha, nach mó ná £34,439,900 in aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an ochtú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
(8) Íocfaidh an tAire isteach sa Chuntas, agus cuirfidh sé chun feidhme, aon suim (lena n-áirítear ús a bheidh faighte aige ar thaiscí sealadacha arna sealbhú thar lear faoi alt 4 (2) (b) (a cuireadh isteach leis an Acht Leithreasa, 1969) den Acht Leithreasa, 1965, agus ús a bheidh faighte ar chuntais an Státchiste le Banc Ceannais na hÉireann nó le sealbhóir ceadúnais faoi Acht an Bhainc Ceannais, 1971) a bheidh faighte aige de dhroim idirbhearta a ndeachthas fúthu faoi alt 54 (7) (a cuireadh isteach leis an Acht Airgeadais, 1983) den Acht Airgeadais, 1970, chun an t-ús agus na caiteachais ar an bhfiach poiblí a íoc.
Leasú ar alt 54 den Acht Airgeadais, 1970.
68.—Leasaítear leis seo alt 54 den Acht Airgeadais, 1970—
(a) trí “, nó ó aon Chiste Roinne eile atá faoina rialú,” a chur isteach i ndiaidh “ó Chiste Bhanc Taisce an Phoist” i bhfo-alt (5) (a cuireadh isteach le halt 49 den Acht Airgeadais, 1978), agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo, agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (7) (a cuireadh isteach leis an Acht Airgeadais, 1983):
“(8) Féadfaidh an tAire, chun bainisteoireacht níos fearr a dhéanamh ar an bhféichiúnas a thabhóidh sé faoin alt seo, cibé nithe a dhéanamh agus cibé bearta a ghlacadh (lena n-áirítear saineolaithe agus sainseirbhísí a fhostú) a mheasfaidh sé is gá nó is fóirsteanach chun na gcríoch sin, agus is ar an bPríomh-Chiste nó ar a thoradh fáis a mhuirearófar na caiteachais agus na costais eile a thabhóidh an tAire Airgeadais faoin bhfo-alt seo nó thairis sin i ndáil leis an mbainisteoireacht sin.”.
AN TÁBLA (5) Féadfaidh an tAire Airgeadais, aon uair agus a mhinice is cuí leis, urrúis a bhunaigh agus a d'eisigh sé faoin alt seo nó faoi aon fhoráil eile d'Acht ón Oireachtas a cheannach ó Chiste Bhanc Taisce an Phoist, nó ó aon Chiste Roinne eile atá faoina rialú, agus a chealú. |
Forálacha a bhaineann le suimeanna a airleacan do Chiste na nIasachtaí Áitiúla.
69.—(1) I gcás go ndéantar, nó go ndearnadh, roimh dháta an Achta seo a rith, aon suim a airleacan, de bhun alt 5 (2) d'Acht Ciste na nIasachtaí Áitiúla, 1935, as an bPríomh-Chiste do Chiste na nIasachtaí Áitiúla, féadfaidh an tAire Airgeadais, más dóigh leis gurb inmhianaithe déanamh amhlaidh, tarscaoileadh a dhéanamh—
(a) ar an tsuim sin go léir, nó ar cibé cuid de a shonróidh an tAire, nó
(b) ar iomlán aon iarmhéid den tsuim sin nach mbeidh aisíoctha nó ar cibé cuid de a shonróidh an tAire,
mar aon le hiomlán aon úis neamhíoctha ar an tsuim sin nó ar an iarmhéid sin, nó cibé cuid de a bheidh sonraithe amhlaidh.
(2) Déanfaidh an tAire Airgeadais, maidir le gach suim nó iarmhéid ar tarscaoileadh a n-aisíoc nó cuid dá n-aisíoc, nó ar tarscaoileadh aisíoc an úis nó cuid den ús orthu de bhun fho-alt (1), ráiteas ina sonrófar na nithe seo a leanas a leagan faoi bhráid gach Tí den Oireachtas, eadhon:
(a) méid iomlán na suime a airleacadh as an bPríomh-Chiste;
(b) méid iomlán na príomhshuime, ar tarscaoileadh a haisíoc de bhun fho-alt (1); agus
(c) méid iomlán an úis, ar tarscaoileadh a aisíoc de bhun fho-alt (1).
Urrúis de chuid Bhord Telecom Éireann agus Infheistíochtaí Teileachumarsáide na hÉireann c.p.t.
70.—(1) Leasaítear leis seo Cuid XXXII den Acht Cánach Ioncaim, 1967—
(a) tríd an alt seo a leanas a chur isteach i ndiaidh alt 467:
“467A.—(1) Aon bhintiúir, stoc bhintiúir, bannaí, nótaí, deimhnithe muirir nó foirmeacha eile urrúis arna eisiúint tar éis dháta rite an Achta Airgeadais, 1988, ag cuideachta lena mbaineann an t-alt seo, measfar gur urrúis iad a eisíodh faoi údarás an Aire Airgeadais de réir bhrí alt 466 agus beidh feidhm ag an alt sin dá réir sin.
(2) D'ainneoin aon ní san Acht seo, le linn méid brabús nó gnóchan cuideachta lena mbaineann an t-alt seo a bheith á ríomh chun críocha measúnachta faoi Sceideal D, in aghaidh aon tréimhse dá mbeidh cuntais déanta amach, lamhálfar mar asbhaint méid an úis ar bhintiúir, ar stoc bintiúir, ar bhannaí, ar nótaí, ar dheimhnithe muirir nó ar fhoirmeacha eile urrúis a bheidh, ar ordú ón Aire Airgeadais faoi alt 466 arna chur chun feidhme leis an alt seo, íoctha ag an gcuideachta gan cáin a asbhaint in aghaidh na tréimhse sin.
(3) Is iad na cuideachtaí lena mbaineann an t-alt seo Bord Telecom Éireann agus Infheistíochtaí Teileachumarsáide na hÉireann c.p.t.”, agus
(b) trí “467A,” a chur isteach i ndiaidh “alt 467,” in alt 474 (1), agus tá an t-alt sin 474 (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (1) Baineann an t-alt seo le haon stoc nó urrús eile ar arb iníoctha ús gan cáin ioncaim a asbhaint de bhua ordaithe ón Aire Airgeadais de bhun alt 467, 467A, 471, 472 nó 473 nó alt 59 den Acht Airgeadais, 1970, nó alt 92 den Acht Airgeadais, 1973. |
(2) (a) Leasaítear leis seo alt 19 (d) den Acht um Cháin Ghnóchan Caipitiúil, 1975, amhail ar agus ó dháta an Achta seo a rith, trí “Bord Telecom Éireann, Infheistíochtaí Teileachumarsáide na hÉireann c.p.t.,” a chur isteach i ndiaidh “Bord Soláthair an Leictreachais,” agus tá an t-alt sin 19 (d), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
(b) Amhail ar agus ó dháta an Achta seo a rith ní bheidh feidhm ná éifeacht le halt 54 den Acht Airgeadais, 1983, ná le mír (b) d'alt 66 den Acht Airgeadais, 1984.
AN TÁBLA (d) bintiúir, stoc bintiúir, deimhnithe muirir nó foirmeacha eile urrúis a d'eisigh Bord Soláthair an Leictreachais, Bord Telecom Éireann, Infheistíochtaí Teileachumarsáide na hÉireann c.p.t., Córas Iompair Éireann, Corparáid an Chairde Thalmhaíochta, Teoranta, Bord na Móna, Aerlínte Éireann, Teoranta, Aer Lingus, Teoranta nó Aer Rianta, Teoranta. |
Puntáiste agus táillí áirithe eile.
71.—(1) (a) San alt seo—
ciallaíonn “na hAchtanna”—
(a) na hAchtanna Cánach,
(b) na hAchtanna um Cháin Ghnóchan Caipitiúil,
(c) an tAcht Cánach Breisluacha, 1972, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(d) an tAcht um Cháin Fháltas Caipitiúil, 1976, agus na hachtacháin ag leasú nó ag leathnú an Achta sin, agus
(e) Cuid VI den Acht Airgeadais, 1983, agus na hachtacháin ag leasú nó ag leathnú na Coda sin,
agus aon ionstraimí arna ndéanamh fúthu;
ciallaíonn “deimhniú” deimhniú arna eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967;
ciallaíonn “cláraitheoir contae” duine atá ceaptha chun bheith ina chláraitheoir contae faoi alt 35 den Acht Oifigigh Cúirte, 1926;
ciallaíonn “mainnitheoir” duine a bheidh sonraithe nó deimhnithe in ordú forghníomhaithe nó deimhniú ar duine é a mbeidh méid iomchuí a bheidh sonraithe nó deimhnithe san ordú nó sa deimhniú iontobhaigh ina leith;
tá le “ordú forghníomhaithe” an bhrí chéanna atá le “ordú feidhmiúcháin” san Acht um Fheidhmiú Orduithe Cúirte, 1926;
ciallaíonn “táillí” na táillí, ar a dtugtar táillí puntáiste, is iníoctha faoi alt 14 (1) den Acht um Fheidhmiú Orduithe Cúirte, 1926, agus faoi orduithe arna ndéanamh faoin Acht sin, i leith seirbhísí ag forghníomhú, nó i dtaca le forghníomhú, ordaithe fhorghníomhaithe a ordaíonn nó a údaraíonn ordú cúirte a fhorghníomhú trí mhaoin duine a urghabháil agus a dhíol nó, de réir mar is cuí, na táillí, ar comhréir leis na táillí sin a dúradh, is iníoctha faoi alt 485 den Acht Cánach Ioncaim, 1967, i leith deimhniú a fhorghníomhú;
ciallaíonn “ús ar cháin neamhíoctha” ús a bheidh faibhrithe faoi aon fhoráil de na hAchtanna a dhéanann foráil le haghaidh ús a mhuirearú i leith cánach neamhíoctha, lena n-áirítear ús ar ghearrmhuirear cánach is inchurtha síos do chalaois nó d'fhaillí;
ciallaíonn “méid iomchuí” méid cánach nó ús ar cháin neamhíoctha;
ciallaíonn “cáin” aon cháin, dleacht, tobhach nó muirear atá, de réir aon fhorála de na hAchtanna, curtha faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim.
(b) Aon tagairtí, maidir le hordú forghníomhaithe, do mhéid iomchuí, folaíonn siad tagairtí d'aon mhéid costas a bheidh sonraithe san ordú.
(2) (a) Más rud é—
(i) go ndéanfar ordú forghníomhaithe nó deimhniú ina sonraítear nó ina ndeimhnítear mainnitheoir, agus a bhaineann le méid iomchuí, a thaisceadh, roimh dháta an Achta seo a rith, nó dá éis, leis an sirriam cuí nó leis an gcláraitheoir contae cuí lena fhorghníomhú,
(ii) go dtabharfaidh an sirriam nó, de réir mar a bheidh, an cláraitheoir contae fógra don mhainnitheoir faoin taisceadh nó faoi é bheith beartaithe aige an t-ordú forghníomhaithe nó an deimhniú a fhorghníomhú trí mhaoin an mhainnitheora lena mbaineann sé a urghabháil, nó go n-éileoidh sé go n-íocfaidh an mainnitheoir an méid iomchuí, agus
(iii) go n-íocfar an méid iomchuí go léir, nó cuid de, leis an sirriam nó, de réir mar a bheidh, leis an gcláraitheoir contae nó leis an Ard-Bhailitheoir, tar éis an fógra a bheith tugtha nó an t-éileamh a bheith déanta mar a dúradh,
ansin, chun críche dhliteanas an mhainnitheora i leith táillí a íoc agus chun críche fheidhmiú aon chearta nó cumhachtaí i ndáil le bailiú táillí atá dílsithe de thuras na huaire, faoin dlí, do shirriamaí agus do chláraitheoirí contae—
(I) measfar seilbh a bheith glactha, i bhforghníomhú an ordaithe fhorghníomhaithe nó an deimhnithe, ag an sirriam nó, de réir mar a bheidh, ag an gcláraitheoir contae, ar an maoin sin a dúradh, agus
(II) measfar an íocaíocht a luadh i bhfomhír (iii) a bheith tobhaithe, i bhforghníomhú an ordaithe fhorghníomhaithe nó an deimhnithe, ag an sirriam nó, de réir mar a bheidh, ag an gcláraitheoir contae,
agus beidh táillí iníoctha ag an mainnitheoir leis an sirriam sin nó, de réir mar a bheidh, leis an gcláraitheoir contae sin dá réir sin i leith na híocaíochta a luadh i bhfomhír (iii).
(b) Beidh feidhm ag mír (a) freisin, fara aon mhodhnuithe is gá, i gcás gur tugadh nó go ndearnadh fógra nó éileamh den chineál a luaitear i bhfomhír (ii) den mhír sin roimh dháta an Achta seo a rith, má íocadh na táillí lena mbaineann leis an sirriam nó leis an gcláraitheoir contae lena mbaineann roimh an dáta rite sin.
Dreasú chun cúrsaí cánach a thabhairt cothrom le dáta.
72.—(1) (a) San alt seo—
ciallaíonn “na hAchtanna”—
(i) na hAchtanna Cánach,
(ii) Cuid V den Acht Airgid, 1920, agus na hachtacháin ag leasú nó ag leathnú na Coda sin,
(iii) na hAchtanna um Cháin Ghnóchan Caipitiúil, agus
(iv) an tAcht Cánach Breisluacha, 1972 agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
agus aon ionstraimí arna ndéanamh fúthu;
tá le “riaráistí cánach” an bhrí a shanntar dó le fo-alt (2) (a);
ciallaíonn “an dáta dlite”, i ndáil le méid cánach, an dáta a dtiocfaidh duine chun bheith faoi dhliteanas ús a íoc, faoi aon cheann de na forálacha sonraithe, maidir le híoc déanach na cánach sin;
ciallaíonn “meastachán” meastachán cánach arna dhéanamh de réir fhorálacha—
(i) alt 7 nó 8 den Acht Airgeadais, 1968,
(ii) alt 17 den Acht Airgeadais, 1970, agus na rialachán atá déanta faoi, nó
(iii) alt 22 nó 23 den Acht Cánach Breisluacha, 1972,
de réir mar a bheidh;
folaíonn “breithiúnas” aon ordú nó foraithne;
ciallaíonn “ús iomchuí” ús (seachas ús lena mbaineann fo-alt (4)) is iníoctha de réir na bhforálacha sonraithe i leith riaráistí cánach;
ciallaíonn “na forálacha sonraithe” aon fhoráil de na hAchtanna a bhféadfadh duine dá mbun a bheith faoi dhliteanas—
(i) ús a íoc i leith cánach neamhíoctha lena n-áirítear ús ar ghearrmhuirear cánach is inchurtha síos do chalaois nó d'fhaillí, nó
(ii) fíneáil nó pionós eile a íoc i leith ciona;
ciallaíonn “cáin” cáin ioncaim, forcháin, cáin bhrabús corparáide, cáin chorparáide, cáin ghnóchan caipitiúil nó cáin bhreisluacha, de réir mar a bheidh.
(b) An tagairt i bhfo-alt (2) (b) do mhéid cánach a bheidh dlite agus iníoctha forléireofar í, i gcás cáin a mheasúnú nó a mheas i measúnacht nó meastachán a mbeidh achomharc déanta ina aghaidh, mar thagairt don mhéid cánach a thiocfaidh chun bheith dlite agus iníoctha ar an achomharc a chinneadh (de réir bhrí alt 550 (2A) (c) den Acht Cánach Ioncaim, 1967) nó, fad a bheidh an cinneadh sin ar feitheamh, an cháin mar a measúnaíodh nó mar a measadh í.
(2) Tá feidhm ag an alt seo maidir le duine—
(a) nár íoc nó nár chuir ar aghaidh, roimh an dáta dlite, cáin (dá ngairtear “riaráistí cánach” san alt seo) a bhí dlite agus iníoctha aige ar an 31ú lá de Nollaig, 1987, nó roimh an dáta sin de réir aon fhorála de chuid na nAchtanna, lena n-áirítear cáin a bheadh dlite agus iníoctha amhlaidh dá mbeadh aon tuairisceán, ráiteas nó dearbhú (is tuairisceán, ráiteas nó dearbhú, de réir mar a bheidh, ba chóir a bheith déanta aige ach nach raibh déanta aige, de réir na nAchtanna) déanta amhlaidh agus dá mbeadh an cháin sin ar áireamh i measúnacht nó meastachán a rinneadh roimh an dáta sin,
agus
(b) a d'íoc nó a chuir ar aghaidh, tráth ar bith sa tréimhse idir an 27ú lá d'Eanáir, 1988, agus an 30ú lá de Mheán Fómhair, 1988—
(i) na méideanna cánach go léir a bhí dlite agus iníoctha aige roimh an tréimhse sin nó lena linn de réir fhorálacha na nAchtanna, lena n-áirítear cibé riaráistí cánach dá dtagraítear i mír (a), agus
(ii) na méideanna go léir a dhligh sé a íoc nó a chur ar aghaidh roimh an tréimhse sin nó lena linn—
(I) de réir fhorálacha na nAchtanna Leasa Shóisialaigh, 1981 go 1987, agus na rialachán arna ndéanamh fúthu,
(II) de réir fhorálacha an Achta um Ranníocaí Sláinte, 1979, agus na rialachán arna ndéanamh faoi,
(III) de réir fhorálacha an Achta um Ghníomhaireacht Fostaíochta don Aos Óg, 1981, agus na rialachán arna ndéanamh faoi, agus
(IV) de réir fhorálacha alt 16 den Acht Airgeadais, 1983.
(3) D'ainneoin aon fhorála eile de chuid na nAchtanna, i gcás duine lena mbaineann an t-alt seo—
(a) déanfar ús iomchuí a bheidh dlite de agus gan íoc ag deireadh na tréimhse dá dtagraítear i bhfo-alt (2) (b) a tharscaoileadh, agus
(b) ní thionscnófar aon imeachtaí, ná ní leanfar ar aghaidh le haon imeachtaí, chun aon fhíneáil nó pionós a ghnóthú a bheidh tabhaithe ag an duine, go díreach nó go neamhdhíreach, faoi aon cheann de na forálacha sonraithe i ndáil le riaráistí cánach, ná ní lorgóidh ná ní éileoidh na Coimisinéirí Ioncaim go n-íocfaidh an duine aon suim in ionad na fíneála nó an phionóis sin.
(4) Tá feidhm ag an bhfo-alt seo maidir le hús is inmhuirearaithe in aghaidh aon mhíosa, nó cuid de mhí, dar tosach—
(a) an lú lá de Mhárta, 1988, i leith cánach a dhligh duine a chur ar aghaidh—
(i) de bhun Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus na rialachán arna ndéanamh faoi, nó alt 7 den Acht Airgeadais, 1968, agus na rialachán a dúradh, nó a dhligh duine a íoc de réir fhorálacha alt 8 den Acht Airgeadais, 1968,
(ii) de bhun alt 17 den Acht Airgeadais, 1970, agus na rialachán arna ndéanamh faoi, nó
(iii) de bhun an Achta Cánach Breisluacha, 1972, agus na rialachán arna ndéanamh faoi,
nó
(b) an 1ú lá de Bhealtaine, 1988, i leith cánach seachas cáin dá dtagraítear i mír (a).
(5) D'ainneoin fhorálacha fho-alt (3) nó aon fhorála eile de chuid na nAchtanna, aon ús iomchuí a íocfaidh duine an 27ú lá d'Eanáir, 1988, nó dá éis—
(a) déanfar, más duine é lena mbaineann an t-alt seo, é a aisíoc leis, nó
(b) féadfar, mura duine den sórt sin é, é a áireamh mar íocaíocht i leith aon mhéid (is méid a bheadh, dá mba dhuine den sórt sin é, íoctha nó curtha ar aghaidh aige de réir fho-alt (2) (b)) más rud é, ach más rud é amháin, gur dhuine lena mbaineann an t-alt seo a bheadh ann de bhíthin an áirimh sin; agus déanfar aon ús iomchuí a bheidh íoctha de bhreis ar an méid sin a dúradh a aisíoc leis.
(6) Ní bheidh feidhm ag an alt seo maidir le haon ús, fíneáil nó pionós eile—
(a) a bheidh, i gcás fíneála nó pionóis eile, gearrtha ag cúirt faoi aon cheann de na hAchtanna,
(b) i gcás úis, is ús a d'ordaigh cúirt do dhuine a íoc in aon imeachtaí chun cáin nó ús a ghnóthú, nó
(c) in aon chás, a bheidh ar áireamh i suim shonraithe de chineál dá dtagraítear i bhfo-alt (2) (c) d'alt 23 den Acht Airgeadais, 1983, más rud é, de bhun imscrúdú ag cigire, gur ghlac na Coimisinéirí Ioncaim leis an tsuim shonraithe ar an 27ú lá d'Eanáir, 1988, nó roimhe sin.
(7) Leasaítear leis seo alt 23 (4) den Acht Airgeadais, 1983, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) go bhfuil feidhm ag forálacha alt 72 den Acht Airgeadais, 1988, nó”.
Méideanna a bheidh dlite i ndáil le cáin a asbhaint ó íocaíochtaí a bheidh dlite do mhainnitheoirí.
73.—(1) (a) Beidh feidhm agus éifeacht leis an alt seo amhail ar an agus ón lú lá de Dheireadh Fómhair, 1988.
(b) San alt seo ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “na hAchtanna”—
(i) na hAchtanna Cánach,
(ii) na hAchtanna um Cháin Ghnóchan Caipitiúil, agus
(iii) an tAcht Cánach Breisluacha, 1972, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
agus aon ionstraimí arna ndéanamh fúthu;
ciallaíonn “fiach breise”, i ndáil le duine iomchuí a bhfuil fógra astaithe faighte aige i leith cáiníocóra, aon mhéid a bheadh, tráth ar bith tar éis don duine iomchuí an fógra astaithe a fháil ach roimh dheireadh na tréimhse iomchuí i ndáil leis an bhfógra, ina fhiach a bheadh dlite don cháiníocóir den duine sin dá mbeadh fógra astaithe faighte aige an tráth sin;
ciallaíonn “fiach”, i ndáil le fógra astaithe a bheidh tugtha do dhuine iomchuí i leith cáiníocóra agus i ndáil leis an duine iomchuí sin agus leis an gcáiníocóir sin, méid nó méid comhiomlán aon airgid a bheidh, an tráth a bhfaighidh an duine iomchuí an fógra astaithe, dlite den duine iomchuí (cibé acu as a chuntas féin, nó mar ghníomhaire nó iontaobhaí) don cháiníocóir is cuma cé acu a bheidh nó nach mbeidh iarratas déanta ag an gcáiníocóir go n-íocfaí (leis féin nó le haon duine eile) nó go dtarraingeofaí amach an t-airgead go léir nó cuid de:
Ar choinníoll—
(i) más foras airgeadais duine iomchuí, go ndéanfar aon mhéid nó aon mhéid comhiomlán airgid, lena n-áirítear ús ar an gcéanna, arb éard é, an tráth sin, taisce atá á shealbhú ag an duine iomchuí chun creidmheasa an cháiníocóra dá thairbhe féin amháin, a áireamh mar fhiach a bheidh dlite den duine iomchuí don cháiníocóir an tráth sin,
(ii) nach ndéanfar aon mhéid airgid a bheidh dlite den duine iomchuí don cháiníocóir mar dhíolaíochtaí faoi chonradh seirbhíse a áireamh amhlaidh, agus
(iii) i gcás díospóid a bheith ann i dtaobh méid airgid a bheidh dlite den duine iomchuí don cháiníocóir, go dtabharfar neamhaird ar an méid atá faoi dhíospóid d'fhonn méid an fhéich a chinneadh;
ciallaíonn “taisce” suim airgid a íocfar le foras airgeadais ar théarmaí faoina n-aisíocfar é i dteannta nó d'éagmais úis agus sin ar éileamh nó ag tráth agus in imthosca ar a gcomhaontófar idir an duine nó thar ceann an duine a dhéanfaidh an íocaíocht agus an duine lena ndéanfar í;
ciallaíonn “díolaíochtaí” aon ní arb inmheasúnaithe cáin ioncaim air faoi Sceideal E;
ciallaíonn “foras airgeadais” sealbhóir ar cheadúnas a eisíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971, nó duine dá dtagraítear in alt 7 (4) den Acht sin agus folaíonn sé brainse d'fhoras airgeadais a thaifeadann taiscí ina chuid leabhar mar dhliteanais de chuid an bhrainse;
ciallaíonn “tuairisceán sa bhreis” tuairisceán arna thabhairt ag duine iomchuí faoi fho-alt (4);
ciallaíonn “ús ar cháin neamhíoctha”, i ndáil le méid sonraithe a bheidh sonraithe i bhfógra astaithe, ús a bheidh faibhrithe anuas go dtí an dáta a dtabharfar an fógra astaithe, faoi aon fhoráil de chuid na nAchtanna a dhéanann socrú le bús a mhuirearú i leith cánach neamhíoctha lena n-áirítear ús ar ghearrmhuirear cánach is inchurtha síos do chalaois nó d'fhaillí;
ciallaíonn “fógra astaithe” fógra faoi fho-alt (2);
ciallaíonn “fógra cúlghairme” fógra faoi fho-alt (10);
ciallaíonn “pionós” pionós airgeadaíochta arna ghearradh ar cháiníocóir faoi fhoráil de na hAchtanna;
ciallaíonn “tréimhse iomchuí” i ndáil le fógra astaithe agus maidir leis an duine iomchuí dá dtugtar an fógra astaithe, an tréimhse dar tosach an tráth a bhfaighidh an duine iomchuí an fógra agus dar críoch—
(i) an dáta a gcríochnóidh sé de bheith ag íoc méid leis na Coimisinéirí Ioncaim, as an bhfiach, nó as comhiomlán an fhéich agus aon fhéich bhreise eile, a bheidh dlite de don cháiníocóir a bheidh ainmnithe san fhógra, is méid ar comhionann leis an méid sonraithe i ndáil leis an gcáiníocóir,
(ii) an dáta a bhfaighidh sé fógra cúlghairme i leith an fhógra astaithe, nó
(iii) más amhlaidh atá, maidir leis féin nó leis an gcáiníocóir a bheidh ainmnithe san fhógra—
(I) go ndearbhaítear ina fhéimheach é, an dáta a ndearbhaítear amhlaidh é féin nó an cáiníocóir, nó
(II) gur cuideachta é a dtosaítear á foirceannadh, an “dáta iomchuí” de réir bhrí alt 285 d'Acht na gCuideachtaí, 1963, i ndáil leis an bhfoirceannadh,
cibé dáta acu is luaithe;
ciallaíonn “duine iomchuí”, i ndáil le cáiníocóir, duine a bhfuil cúis ag na Coimisinéirí Ioncaim chun a chreidiúint go bhféadfadh go bhfuil, an tráth a bhfaighidh sé fógra astaithe i leith cáiníocóra, fiach dlite de don cháiníocóir;
ciallaíonn “tuairisceán” tuairisceán arna thabhairt ag duine iomchuí faoi fho-alt (2) (a) (iii);
tá le “méid sonraithe” an bhrí a shanntar dó le fo-alt (2) (a) (ii);
ciallaíonn “cáin” aon cháin, dleacht, tobhach nó muirear atá, de réir aon fhorála de chuid na nAchtanna, curtha faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim;
ciallaíonn “cáiníocóir” duine a dhlíonn cáin a íoc leis na Coimisinéirí Ioncaim nó a chur ar aghaidh chucu nó cuntas a thabhairt dóibh ina leith faoi na hAchtanna.
(2) (a) Faoi réir fho-alt (3), i gcás gur mhainnigh cáiníocóir, cibé acu roimh dháta an Achta seo a rith nó dá éis, aon cháin, ús ar cháin neamhíoctha nó pionós a íoc leis na Coimisinéirí Ioncaim nó a chur ar aghaidh chucu nó cuntas a thabhairt dóibh ina leith, féadfaidh na Coimisinéirí Ioncaim, mura mbeidh an mhainneachtain ceartaithe ag an gcáiníocóir, fógra i scríbhinn (dá ngairtear “an fógra astaithe” san alt seo) a thabhairt do dhuine iomchuí i ndáil leis an gcáiníocóir agus beidh ar áireamh san fhógra sin—
(i) ainm agus seoladh an cháiníocóra,
(ii) méid nó méid comhiomlán (dá ngairtear “an méid sonraithe” san alt seo) na gcánacha, an úis ar chánacha neamhíoctha agus na bpionós a mbeidh mainneachtain déanta ag an gcáiníocóir ina leith an tráth a dtabharfar an fógra astaithe, agus
(iii) ordú don duine iomchuí—
(I) go ndéanfaidh sé, laistigh den tréimhse 10 lá ón tráth a bhfaighidh sé an fógra astaithe, tuairisceán i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim ina sonrófar cé acu atá nó nach bhfuil aon fhiach dlite de don cháiníocóir an tráth a bhfaighidh sé an fógra agus i gcás aon fhiach a bheith dlite amhlaidh, ina sonrófar méid an fhéich:
Ar choinníoll, i gcás méid an fhéich a bheidh dlite den duine iomchuí don cháiníocóir a bheith ar cóimhéid leis an méid sonraithe i ndáil leis an gcáiníocóir, nó i gcás gur mó ná an méid sin é, gur méid ar cóimhéid leis an méid sonraithe a bheidh i méid an fhéich a bheidh sonraithe sa tuairisceán,
agus
(II) má bhíonn méid aon fhéich sonraithe amhlaidh, go n-íocfaidh sé leis na Coimisinéirí Ioncaim, laistigh den tréimhse a dúradh, suim ar cóimhéid le méid an fhéich a bheidh sonraithe amhlaidh.
(b) Ní mór do dhuine iomchuí a mbeidh fógra astaithe tugtha dó déanamh de réir an ordaithe san fhógra.
(3) Ní dhéanfar aon mhéid i leith cánach, úis ar cháin neamhíoctha nó pionóis, a mbeidh mainneachtain déanta ag cáiníocóir ina leith mar a shonraítear i bhfo-alt (2), a áireamh i bhfógra astaithe mura rud é—
(a) go mbeidh tréimhse míosa caite ón dáta ar ar thosaigh an mhainneachtain sin, agus
(b) go mbeidh fógra i scríbhinn (bíodh nó ná bíodh sa doiciméad ina bhfuil an fógra faisnéis eile freisin á tabhairt ag na Coimisinéirí Ioncaim don cháiníocóir), tugtha ag na Coimisinéirí Ioncaim don cháiníocóir, tráth nach déanaí ná 10 lá roimh an dáta a bhfaighidh an duine iomchuí atá i gceist an fógra astaithe, á rá go bhféadfar, mura n-íocfar an méid, é a shonrú i bhfógra astaithe agus é a ghnóthú faoin alt seo ó dhuine iomchuí i ndáil leis an gcáiníocóir.
(4) Más rud é, nuair a fhaigheann duine iomchuí fógra astaithe, gur lú méid an fhéich a bheidh dlite de don cháiníocóir a bheidh ainmnithe san fhógra ná an méid sonraithe i ndáil leis an gcáiníocóir nó nach mbeidh aon fhiach dlite amhlaidh agus, tráth ar bith dá éis sin ach roimh dheireadh na tréimhse iomchuí i ndáil leis an bhfógra, go dtiocfaidh fiach breise chun bheith dlite den duine iomchuí don cháiníocóir, déanfaidh an duine iomchuí, laistigh de 10 lá ón tráth sin—
(a) más ionann comhiomlán mhéid aon fhéich a bheidh dlite amhlaidh agus an fhéich bhreise a bheidh dlite amhlaidh, agus an méid sonraithe i ndáil leis an gcáiníocóir, nó más lú ná an méid sonraithe sin é—
(i) tuairisceán sa bhreis, ina sonrófar an fiach breise, a sheachadadh ar na Coimisinéirí Ioncaim, agus
(ii) méid an fhéich bhreise a íoc leis na Coimisinéirí Ioncaim,
agus mar sin ar aghaidh do gach ócáid ina dhiaidh sin, le linn na tréimhse iomchuí i ndáil leis an bhfógra astaithe, a dtiocfaidh fiach breise chun bheith dlite den duine iomchuí don cháiníocóir go dtí gur comhionann méid comhiomlán an fhéich agus an fhéich bhreise nó na bhfiach breise a bheidh dlite amhlaidh, agus an méid sonraithe i ndáil leis an gcáiníocóir, nó go dtí go mbeidh feidhm ag forálacha mhír (b) i ndáil le fiach breise, agus
(b) más mó méid comhiomlán aon fhéich agus an fhéich bhreise nó na bhfiach breise a bheidh dlite amhlaidh don cháiníocóir ná an méid sonraithe i ndáil leis an gcáiníocóir—
(i) tuairisceán sa bhreis a sheachadadh ar na Coimisinéirí Ioncaim ina sonrófar cibé cion den fhiach breise is déanaí a fhágann, nuair a chuirtear é le comhiomlán an fhéich agus aon fhiach breise is luaithe, gur comhionann é agus an méid sonraithe i ndáil leis an gcáiníocóir, agus
(ii) an cion sin a dúradh den fhiach breise a íoc leis na Coimisinéirí Ioncaim.
(5) I gcás go seachadfaidh duine iomchuí go calaoiseach nó go faillíoch tuairisceán, nó tuairisceán sa bhreis, nach bhfuil cruinn ach a airbheartaíonn gur tuairisceán nó tuairisceán sa bhreis é arna thabhairt de réir an ailt seo, measfar é a bheith ciontach i gcion faoi alt 94 den Acht Airgeadais, 1983.
(6) (a) I gcás fógra astaithe a bheith tugtha do dhuine iomchuí i leith cáiníocóra, ní dhéanfaidh an duine iomchuí, le linn na tréimhse iomchuí i ndáil leis an bhfógra, aon eisíocaíochtaí as an bhfiach, ná as aon fhiach breise, a bheidh dlite de don cháiníocóir ach amháin sa mhéid—
(i) nach laghdóidh aon eisíocaíocht den sórt sin an fiach nó comhiomlán an fhéich agus aon fhiach breise a bheidh dlite amhlaidh go dtí méid is lú ná an méid sonraithe i ndáil leis an gcáiníocóir, nó
(ii) gur de bhun ordaithe cúirte a dhéantar aon eisíocaíocht den sórt sin.
(b) Chun críocha an ailt seo, aon eisíocaíocht a dhéanann duine iomchuí contrártha do mhír (a), measfar nach laghdaíonn sé méid an fhéich ná aon fhiach breise atá dlite de don cháiníocóir.
(7) (a) Beidh feidhm ag ailt 500 agus 503 den Acht Cánach Ioncaim, 1967, maidir le mainneachtain ag duine iomchuí tuairisceán a cheanglaítear le fógra astaithe a sheachadadh laistigh den tréimhse ama atá sonraithe san fhógra nó tuairisceán sa bhreis a sheachadadh laistigh den tréimhse ama atá sonraithe i bhfo-alt (4) mar atá feidhm acu maidir le mainneachtain tuairisceán dá dtagraítear san alt sin 500 a sheachadadh agus leasaítear leis seo Sceideal 15 a ghabhann leis an Acht sin trí “An tAcht Airgeadais, 1988, mír (a) (iii) (I) d'fho-alt (2) agus míreanna (a) (i) agus (b) (i) d'fho-alt (4) d'alt 73” a chur isteach i gColún 1.
(b) Aon deimhniú a bheidh sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim agus a dheimhníonn gur scrúdaigh sé na taifid iomchuí agus go ndealraíonn sé uathu nach bhfuarthas tuairisceán sonraithe ó dhuine iomchuí le linn tréimhse sonraithe, beidh sé ina fhianaise, go dtí go gcruthófar a mhalairt, nár sheachaid an duine iomchuí an tuairisceán le linn na tréimhse sin agus féadfar deimhniú, a dheimhníonn mar a fhoráiltear leis an mír seo agus a airbheartaíonn a bheith sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim, a thabhairt i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe amhlaidh.
(8) I gcás go ndéanfaidh duine iomchuí a mbeidh fógra astaithe i leith cáiníocóra tugtha dó—
(a) an tuairisceán a sheachadadh a cheanglaítear a sheachadadh leis an bhfógra sin ach go mainneoidh sé an méid a bheidh sonraithe sa tuairisceán, nó aon chuid den mhéid sin, a íoc leis na Coimisinéirí Ioncaim laistigh den tréimhse ama a bheidh sonraithe san fhógra, nó
(b) tuairisceán sa bhreis a sheachadadh faoi fho-alt (4) ach go mainneoidh sé an méid a bheidh sonraithe sa tuairisceán sa bhreis, nó aon chuid den mhéid sin, a íoc leis na Coimisinéirí Ioncaim laistigh den tréimhse ama a bheidh sonraithe san fho-alt sin (4),
féadfar, mura mbeidh an fógra astaithe cúlghairthe le fógra cúlghairme, agairt i leith an méid a bheidh sonraithe sa tuairisceán nó sa tuairisceán sa bhreis, nó i leith na coda sin, de réir mar a bheidh, a mhainnigh sé a íoc leis na Coimisinéirí Ioncaim, agus féadfar é a ghnóthú, trí chaingean nó trí imeachtaí cuí eile, ar agra ó oifigeach de chuid na gCoimisinéirí Ioncaim in aon chúirt dlínse inniúla.
(9) Ní fhorléireofar aon ní san alt seo mar ní a fhágann go ndlífear, maidir le haon mhainneachtain ag duine iomchuí tuairisceán nó tuairisceán sa bhreis, a cheanglaítear leis an alt seo, a thabhairt, nó an méid nó na méideanna a íoc leis na Coimisinéirí Ioncaim a cheanglaítear air a íoc leis an alt seo, an mhainneachtain sin a áireamh mar mhainneachtain lena mbaineann alt 94 den Acht Airgeadais, 1983.
(10) (a) Féadfaidh na Coimisinéirí Ioncaim fógra astaithe a bheidh tugtha do dhuine iomchuí i leith cáiníocóra a chúlghairm tráth ar bith trí fhógra i scríbhinn a thabhairt don duine iomchuí agus cúlghairfear láithreach é má bhíonn an méid sonraithe íoctha ag an gcáiníocóir leis na Coimisinéirí Ioncaim.
(b) Más rud é, de bhun an ailt seo, go n-íocann duine iomchuí aon mhéid leis na Coimisinéirí Ioncaim as fiach nó fiach breise a bheidh dlite de don cháiníocóir agus go mbeidh, an tráth a bhfaighidh na Coimisinéirí Ioncaim an méid sin, an méid sonraithe íoctha ag an gcáiníocóir leis na Coimisinéirí Ioncaim, déanfaidh na Coimisinéirí Ioncaim an méid céadluaite a aisíoc láithreach leis an gcáiníocóir.
(11) Má thugtar fógra astaithe nó fógra cúlghairme do dhuine iomchuí i ndáil le cáiníocóir, tabharfaidh na Coimisinéirí Ioncaim cóip de láithreach don cháiníocóir.
(12) (a) Más rud é, de bhun an ailt seo, go n-íocfaidh duine iomchuí aon mhéid leis na Coimisinéirí Ioncaim, déanfaidh an duine iomchuí fógra i scríbhinn a thabhairt láithreach don cháiníocóir lena mbaineann sé ina sonrófar an íocaíocht, méid na híocaíochta agus an fáth a ndearnadh í.
(b) Ar na Coimisinéirí Ioncaim d'fháil méid a bheidh íoctha de bhun an ailt seo, déanfaidh na Coimisinéirí Ioncaim scéala i scríbhinn a thabhairt láithreach don cháiníocóir agus don duine iomchuí á rá go bhfuair siad an méid sin.
(13) Más rud é, de bhun an ailt seo, go n-íocfaidh duine iomchuí leis na Coimisinéirí Ioncaim an t-iomlán, nó cuid, de mhéid féich, nó féich bhreise, a bhí dlite de do cháiníocóir, nó aon chion de mhéid den sórt sin, lamhálfaidh an cáiníocóir an íocaíocht sin agus saorfar agus díscaoilfear an duine iomchuí i leith mhéid na híocaíochta amhail is dá mba leis an gcáiníocóir a íocadh í.
(14) Más rud é, de bhun an ailt seo, go bhfuil duine iomchuí toirmiscthe ó aon eisíocaíocht a dhéanamh as fiach, nó fiach breise, atá dlite do cháiníocóir, ní bheidh aon ábhar caingne i gcoinne an duine iomchuí in aon chúirt mar gheall ar mhainneachtain aon eisíocaíocht den sórt sin a dhéanamh.
(15) Aon oibleagáid atá ar na Coimisinéirí Ioncaim rúndacht a chaomhnú nó aon srian eile ar nochtadh faisnéise ag na Coimisinéirí Ioncaim, ní bheidh feidhm aici nó aige i ndáil le faisnéis a bheidh i bhfógra astaithe.
(16) Ní dhéanfar fógra astaithe i leith cáiníocóra a thabhairt do dhuine iomchuí tráth ar féimheach neamhurscaoilte nó cuideachta atá á foirceannadh an duine iomchuí nó an cáiníocóir.
(17) I gcás fógra astaithe a bheith tugtha ag na Coimisinéirí Ioncaim do dhuine iomchuí i leith cáiníocóra, ní dhéanfaidh na Coimisinéirí, le linn na tréimhse iomchuí i ndáil leis an bhfógra, fógra astaithe i leith an cháiníocóra a thabhairt d'aon duine iomchuí eile.
(18) Féadfaidh na Coimisinéirí Ioncaim aon oifigeach dá gcuid a ainmniú chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh a údaraíonn an t-alt seo do na Coimisinéirí Ioncaim a dhéanamh nó a chomhlíonadh.
Forléiriú Achtanna áirithe de réir an Achta um Stádas Leanaí, 1987.
74.—(1) San alt seo ciallaíonn “na hAchtanna”—
(i) na hAchtanna Cánach,
(ii) na hAchtanna um Cháin Ghnóchan Caipitiúil,
(iii) an tAcht um Cháin Fháltas Caipitiúil, 1976, agus na hachtacháin ag leasú nó ag leathnú an Achta sin, agus
(iv) na reachtanna a bhaineann le dleacht stampa,
agus aon ionstraimí arna ndéanamh fúthu.
(2) D'ainneoin aon fhorála de chuid na nAchtanna nó na dátaí ar ar ritheadh iad, le linn bheith ag fionnadh cén gaol atá idir daoine chun críocha na nAchtanna, forléireofar na hAchtanna de réir alt 3 den Acht um Stádas Leanaí, 1987.
(3) Beidh éifeacht leis an alt seo—
(i) i ndáil leis na hAchtanna Cánach, maidir leis an mbliain 1987-88 agus blianta measúnachta dá éis nó le tréimhsí cuntasaíochta dar críoch an 14ú lá d'Eanáir, 1988, nó dá éis, de réir mar a bheidh,
(ii) i ndáil leis na hAchtanna um Cháin Ghnóchan Caipitiúil, maidir le diúscairtí arna ndéanamh an 14ú lá d'Eanáir, 1988, nó dá éis,
(iii) i ndáil leis an Acht um Cháin Fháltas Caipitiúil, 1976, maidir le bronntanais agus oidhreachtaí arna nglacadh an 14ú lá d'Eanáir, 1988, nó dá éis, agus
(iv) i ndáil leis na reachtanna a bhaineann le dleachtanna stampa, maidir le haon ionstraim arna forghníomhú an 14ú lá d'Eanáir, 1988, nó dá éis.
Taiscí le Corparáid an Chairde Talmhaíochta cpt agus le Corparáid an Chairde Tionscail cpt a ráthú.
75.—An chumhacht atá ag an Aire ráthaíocht a thabhairt—
(a) faoi alt 14 den Acht Cairde Talmhaíochta, 1978, go n-aisíocfar aon airgead a chruinnigh Corparáid an Chairde Talmhaíochta cpt, nó a fuair sí ar iasacht, agus
(b) faoi alt 3 den Acht Cairde Tionscail (Leasú), 1958, go n-aisíocfar aon airgead a chruinnigh Corparáid an Chairde Tionscail cpt, nó a fuair sí ar iasacht,
folóidh sí, agus measfar gur fholaigh sí riamh, an chumhacht ráthaíocht a thabhairt go n-aisíocfar airgead (lena n-áirítear airgead in airgead reatha seachas airgead reatha an Stáit) a taisceadh le Corparáid an Chairde Talmhaíochta cpt agus le Corparáid an Chairde Tionscail, cpt.
Cúram agus bainisteoireacht cánacha agus dleachtanna.
76.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
77.—(1) Féadfar an tAcht Airgeadais, 1988, a ghairm den Acht seo.
(2) Déanfar Cuid I (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 bainisteoireacht na ndleachtanna sin.
(4) Déanfar Cuid III a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1987, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1988, a ghairm díobh le chéile.
(5) Déanfar Cuid IV a fhorléiriú 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 ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(7) Déanfar Cuid VI (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 agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1988, agus (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) 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 Ciste na nIasachtaí Áitiúla) a fhorléiriú i dteannta Achtanna Chiste na nIasachtaí Áitiúla, 1935 go 1987, agus féadfar Achtanna Chiste na nIasachtaí Áitiúla, 1935 go 1988 a ghairm den Chuid sin agus de na hAchtanna sin, le chéile.
(8) Measfar, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, gur tháinig Cuid I i bhfeidhm, agus glacfaidh sí éifeacht, amhail ar an agus ón 6ú lá d'Aibreán, 1988.
(9) Measfar gur tháinig Cuid III, seachas alt 60, i bhfeidhm, agus glacfaidh sí éifeacht, amhail ar an agus ón lú lá de Mhárta, 1988, agus glacfaidh an t-alt sin 60 éifeacht amhail ar an agus ón lú lá de Dheireadh Fómhair, 1988.
(10) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(11) 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.
(12) 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 “£4,100” a chur in ionad “£4,000” (a cuireadh isteach leis an Acht Airgeadais, 1986),
(ii) i mír (b)—
(I) trí “£2,550” a chur in ionad “£2,500” (a cuireadh isteach leis an Acht Airgeadais, 1986), i bhfomhír (i), agus
(II) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (ii):
“(ii) baintreach fir nó mná, seachas duine lena mbaineann mír (a), ar sa bhliain mheasúnachta sin a d'éag a chéile nó a céile, asbhaint £4,100, agus”,
agus
(iii) i mír (c), trí “£2,050” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1986),
(b) in alt 138A(2) (a cuireadh isteach leis an Acht Airgeadais, 1985), trí “£1,550” a chur in ionad “£1,500” (a cuireadh isteach leis an Acht Airgeadais, 1986) agus trí “£2,050” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1986), agus
(c) in alt 138B(1), trí “£800” a chur in ionad “£700” (a cuireadh isteach leis an Acht Airgeadais, 1986) gach áit a bhfuil sé.
AN DARA SCEIDEAL
Creidmheasanna Cánach
CUID I
Leasuithe de dhroim Athruithe ar Mhéideanna Creidmheasanna Cánach i leith Dáiltí
1. Is iad seo a leanas na forálacha dá dtagraítear in alt 31 (1):
(a) ailt 45 (5), 64 (2), 66 (2), 67, 82 (2), 82 (7), 83 (4), 88 (2) agus 178 den Acht Cánach Corparáide, 1976,
(b) i bhfomhír (ii) (arna leasú leis an Acht Airgeadais, 1977) d'alt 66 (3) (b) den Acht Cánach Corparáide, 1976, an abairt “cáin ioncaim de réir an ráta chaighdeánaigh”,
(c) i bhfomhír (iii) (a cuireadh isteach leis an Acht Airgeadais, 1977) den alt sin 66 (3) (b), an abairt “an ráta caighdeánach faoin gcéad” gach áit a bhfuil sé, agus
(d) in alt 79 (6) den Acht Cánach Corparáide, 1976, an míniú ar “A” i mír (b).
2. (1) Chun críocha na míre seo agus alt 45 (5) den Acht Cánach Corparáide, 1976—
(a) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1988, agus i gcuid eile, dar tosach an 6ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh,
agus
(b) i gcás dtosóidh tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1989, agus i gcuid eile, dar tosach an 6ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh.
(2) Maidir le haon tréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1988, nó dá éis, leasaítear leis seo fo-alt (5) d'alt 45 den Acht Cánach Corparáide, 1976, tríd an méid seo a leanas a chur in ionad na bhfocal ó “ach beidh feidhm ag an tsriantacht” go dtí deireadh an fho-ailt, eadhon “ach ní mó méid an chreidmheasa cánach, nó comhiomlán na gcreidmheasanna cánach i gcás breis agus dáileadh amháin a bheith faighte, is féidir a fhritháireamh ná méid a chinnfear de réir na foirmle
S × (A - B) | ||
________________ | ||
100 |
i gcás—
arb é S an ráta caighdeánach faoin gcéad don bhliain mheasúnachta ina ndéantar an dáileadh,
arb é A an chuid den ioncam ó infheistíochtaí is inmhuirearaithe i leith cánach corparáide de bhua alt 43 (3), nó, de réir mar a bheidh, an chuid, arna cinneadh de réir fho-alt (4), den ioncam ó infheistíochtaí a chuirtear san áireamh le linn méid iomlán bhrabúis na cuideachta óna gnó blianachtaí ginearálta a bheith á ríomh, agus
arb é B comhiomlán na n-íocaíochtaí a bhfuil, ag féachaint d'fho-alt (3) nó (4), de réir mar a bheidh, an chuideachta i dteideal an cháin ioncaim orthu a fhritháireamh in aghaidh cánach corparáide de bhua éilimh faoi alt 8 (3).”
3. (1) Tá feidhm ag an mír seo maidir le dáileadh a dhéanann cuideachta sa bhliain 1988-89 agus a bhfuil feidhm ag alt 64 den Acht Cánach corparáide, 1976, maidir leis.
(2) Ní bheidh feidhm ag alt 28 (7) den Acht Airgeadais, 1978, ná ag alt 28 (3) den Acht Airgeadais, 1983, maidir le dáileadh lena mbaineann an mhír seo.
(3) Déanfar an tagairt do chreidmheasanna cánach áirithe sa mhíniú ar “B” i bhfo-alt (2) d'alt 64 den Acht Cánach Corparáide, 1976, a fhorléiriú, i ndáil le dáiltí a fuair cuideachta a dhéanann dáileadh lena mbaineann an mhír seo—
(a) mar thagairt do na creidmheasanna cánach sin arna n-iolrú ar .8739, sa mhéid gur creidmheasanna cánach iad i leith dáiltí a rinneadh roimh an 6ú lá d'Aibreán, 1978, nó tar éis an 5ú lá d'Aibreán, 1983, agus roimh an 6ú lá d'Aibreán, 1988, agus
(b) mar thagairt do na creidmheasanna cánach sin arna n-iolrú ar 1.0980, sa mhéid gur creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1978, agus roimh an 6ú lá d'Aibreán, 1983.
4. (1) Tá feidhm ag an mír seo maidir le dáileadh a dhéanann cuideachta sa bhliain 1989-90 nó i mblianta measúnachta dá éis, agus a bhfuil feidhm ag alt 64 den Acht Cánach Corparáide, 1976, maidir leis.
(2) Ní bheidh feidhm ag alt 28 (7) den Acht Airgeadais, 1978, ná ag alt 28 (3) den Acht Airgeadais, 1983, maidir le dáileadh lena mbaineann an mhír seo.
(3) Déanfar an tagairt do chreidmheasanna cánach áirithe sa mhíniú ar “B” i bhfo-alt (2) d'alt 64 den Acht Cánach Corparáide, 1976, a fhorléiriú, i ndáil le dáiltí a fuair cuideachta a dhéanann dáileadh lena mbaineann an mhír seo—
(a) mar thagairt do na creidmheasanna cánach sin arna n-iolrú ar .7222 sa mhéid gur creidmheasanna cánach iad i leith dáiltí a rinneadh roimh an 6ú lá d'Aibreán, 1978, nó tar éis an 5ú lá d'Aibreán, 1983, agus roimh an 6ú lá d'Aibreán, 1988,
(b) mar thagairt do na creidmheasanna cánach sin arna n-iolrú ar .9074 sa mhéid gur creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1978, agus roimh an 6ú lá d'Aibreán, 1983, agus
(c) mar thagairt do na creidmheasanna cánach sin arna n-iolrú ar .8264 sa mhéid gur creidmheasanna cánach iad i leith dáiltí a rinneadh sa bhliain 1988-89.
CUID II
Leasuithe ar Chaibidil VI (Cáin Chorparáide: Faoiseamh i ndáil le hIoncam Áirithe de chuid Cuideachtaí Monaraíochta) de Chuid I den Acht Airgeadais, 1980
1. Leasaítear leis seo Caibidil VI de Chuid I den Acht Airgeadais, 1980, maidir le dáiltí a dhéanfar an 6ú lá d'Aibreán, 1989, nó dá éis—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7) d'alt 45:
“(7) Más dealraitheach don chigire gur mó méid an chreidmheasa cánach ar taispeánadh faighteoir dáilte iomchuí (lena n-áirítear cuid de dháileadh a áirítear faoi fho-alt (2) mar dháileadh iomchuí) a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976, nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis ina theideal faoi threoir fhorálacha an ailt seo, féadfaidh an cigire measúnacht i leith cánach ioncaim a dhéanamh ar an gcuideachta faoi Chás IV de Sceideal D don bhliain mheasúnachta ina ndéantar an ráiteas, ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus an méid ar mó an creidmheas cánach a thaispeántar sa ráiteas ná an creidmheas cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis sin ina theideal:
Ar choinníoll—
(a) nach ndéanfar aon mhéid a ndéantar, de bhua an fho-ailt seo, cáin ioncaim a mhuirearú ar chuideachta ina leith le measúnacht faoi Chás IV de Sceideal D, a áireamh mar ioncam de chuid na cuideachta chun críche ar bith de chuid na nAchtanna Cánach, agus
(b) nach mbeidh feidhm ag forálacha an fho-ailt seo más deimhin leis an gcigire nó, ar achomharc, leis na Coimisinéirí Achomhairc, go mbeadh sé cóir réasúnach de bhíthin na cuideachta do cheartú an ráitis a bhí i gceangal nó ag gabháil leis an mbarántas nó leis an seic nó leis an ordú iomchuí eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976, nó an ráitis a luaitear in alt 83 (5) den Acht sin, nó ar aon chúis leormhaith eile, nach mbeadh feidhm acu.”,
(b) trí “nó C” a scriosadh as fo-alt (2) d'alt 46,
(c) tríd an mír seo a leanas a chur in ionad mhír (i) (arna leasú le halt 26 den Acht Airgeadais, 1982, agus le Cuid II de Sceideal 2 a ghabhann leis an Acht sin) d'alt 47 (2):
“(i) déanfar an méid d'ioncam na cuideachta a bheidh, ar leith ón mír seo, le cur i gcuntas sna mínithe, in alt 45 (1) ar A, maidir leis an tréimhse chuntasaíochta iomchuí, agus ar R, maidir leis an tréimhse chuntasaíochta, a laghdú mar a leanas:
(I) maidir le A, méid a chinnfear de réir na foirmle
G × | 5 | × | H | ||
_ | __ | ||||
4 | J |
i gcás—
arb é G méid an laghdaithe san fhaoiseamh maidir leis an trádáil don tréimhse chuntasaíochta faoi fhorálacha na míre sin (bb) den choinníoll sin,
arb é H ioncam na tréimhse cuntasaíochta de réir bhrí alt 28 (8) den Acht Cánach Corparáide, 1976, agus
arb é J an cháin chorparáide iomchuí don tréimhse chuntasaíochta de réir bhrí an ailt sin 182, agus
(II) maidir le R, méid a chinnfear de réir na foirmle
V × | H | ||
__ | |||
J |
i gcás—
na bríonna céanna a bheith le H agus J atá leo i bhfomhír (I) den mhír seo, agus
arb é V méid an fhaoisimh don tréimhse chuntasaíochta faoin alt sin 182 roimh aon laghdú san fhaoiseamh sin faoi mhíreanna (b) agus (bb) den choinníoll a ghabhann le fo-alt (3) (b) den alt sin, agus”,
(d) trí “nó D” a scriosadh as mír (ii) (arna leasú le halt 26 den Acht Airgeadais, 1982, agus le Cuid II de Sceideal 2 a ghabhann leis an Acht sin) d'alt 47 (2),
(e) tríd an mír seo a leanas a chur in ionad mhír (i) d'fho-alt (2) d'alt 48:
“(i) déanfar an méid d'ioncam na cuideachta a bheidh, ar leith ón mír seo, le cur i gcuntas sa mhíniú, in alt 45 (1), ar A, maidir leis an tréimhse chuntasaíochta iomchuí, agus ar R, maidir leis an tréimhse chuntasaíochta, a laghdú mar a leanas:
(I) maidir le A, méid a chinnfear de réir na foirmle
K × | L | × | N | ||
__ | __ | ||||
M | P |
i gcás—
arb é K méid an fhaoisimh don tréimhse chuntasaíochta faoin alt sin 184 roimh aon laghdú san fhaoiseamh sin faoi fhorálacha an choinníll a ghabhann le fo-alt (3) (b) den alt sin,
arb é L ioncam na tréimhse cuntasaíochta de réir bhrí alt 28 (8) den Acht Cánach Corparáide, 1976,
arb é M an cháin chorparáide iomchuí de réir bhrí alt 182 den Acht Cánach Corparáide, 1976, i ndáil leis an tréimhse chuntasaíochta,
arb é N an t-ioncam ó dhíol earraí, de réir bhrí alt 41, don tréimhse chuntasaíochta iomchuí, agus
arb é P an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide don tréimhse chuntasaíochta,
agus
(II) maidir le R, méid a chinnfear de réir na foirmle
K × | L | ||
__ | |||
M |
i gcás—
na bríonna céanna a bheith le K, L agus M atá leo i gclásal (I) den mhír seo,
agus”,
(f) trí “nó D” a scriosadh as mír (ii) (arna leasú le halt 26 den Acht Airgeadais, 1982, agus le Cuid II de Sceideal 2 a ghabhann leis an Acht sin) d'alt 48 (2), agus
(g) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2) d'alt 49:
“(2) I gcás go bhfaighidh cuideachta, i dtréimhse chuntasaíochta, dáileadh forlíontach iomlán, nó cuid de dháileadh forlíontach, faoi fho-alt (1) is dáileadh iomchuí de réir bhrí alt 45, ansin, chun críocha an ailt sin—
(a) is é a bheidh sa dáileadh forlíontach iomlán nó sa chuid de dháileadh forlíontach, de réir mar a bheidh, méid a chuirtear i gcuntas faoin míniú ar E, agus
(b) is é a bheidh sa dáileadh forlíontach iomlán méid a chuirtear i gcuntas faoin míniú ar T
sna foirmlí i bhfo-ailt (1) agus (1B) den alt sin.”.
AN TRÍÚ SCEIDEAL
Athruithe ar Rátaí Cánach Corparáide: Forálacha Iarmhartacha
CUID I
Feidhm ailt 6 (3), 13 (1B), 28, 79, 182 agus 184 den Acht Cánach Corparáide, 1976, maidir leis na blianta airgeadais 1988 agus 1989
1. (a) Maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Aibreán, 1988, nó dá éis, beidh éifeacht le halt 6 (3) agus leis an gcoinníoll a ghabhann le halt 13 (1B) den Acht Cánach Corparáide, 1976, ionann is dá mba bhliain airgeadais gach tréimhse ar leith díobh seo a leanas—
(i) an tréimhse dar tosach an 1ú lá d'Eanáir, 1987, agus dar críoch an 31ú lá de Mhárta, 1988,
(ii) an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, agus
(iii) an tréimhse dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an 31ú lá de Nollaig, 1990.
(b) Leasaítear leis seo alt 13 (1B) den Acht sin, maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Aibreán, 1988, nó dá éis, tríd an gcoinníoll seo a leanas a chur in ionad an choinníll:
“Ar choinníoll, chun críocha na forála roimhe seo den fho-alt seo, i gcás gur i mbliain airgeadais amháin (dá ngairtear ‘an bhliain airgeadais chéadluaite’ ina dhiaidh seo sa choinníoll seo) a thiteann cuid den tréimhse chuntasaíochta agus gur sa bhliain airgeadais i ndiaidh na bliana airgeadais céadluaite a thiteann an chuid eile, agus go mbeidh rátaí éagsúla i bhfeidhm faoi alt 1 (1) do gach bliain de na blianta sin, measfar gurb é ‘an ráta a shonraítear in alt 1 (1)’ ráta faoin gcéad arna ríomh de réir na foirmle
(A × C) | + | (B × D) | ||
________ | ________ | |||
E | E |
i gcás—
arb é A an ráta faoin gcéad a bheidh i bhfeidhm don bhliain airgeadais chéadluaite,
arb é B an ráta faoin gcéad a bheidh i bhfeidhm don bhliain airgeadais i ndiaidh na bliana airgeadais céadluaite,
arb é C fad an chuid sin den tréimhse chuntasaíochta a thiteann sa bhliain airgeadais chéadluaite,
arb é D fad an chuid sin den tréimhse chuntasaíochta a thiteann sa bhliain airgeadais i ndiaidh na bliana airgeadais céadluaite, agus
arb é E fad na tréimhse cuntasaíochta.”.
2. (1) Chun críocha alt 33 (2) agus ailt 28 agus 79 den Acht Cánach Corparáide, 1976, i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1989, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.
(2) (a) Leasaítear leis seo alt 28 (arna leasú le halt 21 den Acht Airgeadais, 1978) den Acht Cánach Corparáide, 1976, maidir le haon tréimhse chuntasaíochta dar críoch an lú lá d'Aibreán, 1988, nó dá éis, trí “17.5 faoin gcéad” a chur in ionad “25 faoin gcéad” i bhfo-alt (2).
(b) Chun críocha na fomhíre seo agus an ailt sin 28, i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.
3. (1) Chun críocha fhomhír (3) agus ailt 182 agus 184 den Acht Cánach Corparáide, 1976—
(a) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(b) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1989, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.
(2) Más rud é, faoi fhomhír (1), go ndéileálfar le cuid de thréimhse chuntasaíochta mar thréimhse chuntasaíochta ar leithligh, measfar, chun críocha an ailt sin 184, gurb í an cháin chorparáide a mhuirearófar don chuid a ndéileálfar léi amhlaidh, sa mhéid go ndéanann an ráta cánach corparáide a mheastar a bheith muirearaithe difear dí, an cháin chorparáide a bheadh muirearaithe dá mba thréimhse chuntasaíochta ar leithligh an chuid sin.
(3) Beidh éifeacht le hailt 182 (3) agus 184 (3) den Acht sin d'aon tréimhse chuntasaíochta dar tosach an 1ú lá d'Aibreán, 1988, nó dá éis, ionann is dá mba é a bhí sa ráta caighdeánach—
(a) 32 faoin gcéad don bhliain 1988-1989, agus
(b) 28 faoin gcéad don bhliain 1989-1990 agus do gach bliain mheasúnachta dá éis.
CUID II
Leasú ar Chaibidil VI (Cáin Chorparáide: Faoiseamh i ndáil le hIoncam Áirithe de chuid Cuideachtaí Monaraíochta) de Chuid I den Acht Airgeadais, 1980
1. (1) Maidir le haon tréimhse chuntasaíochta a thosaíonn roimh an 1ú lá d'Aibreán, 1988, agus a chríochnaíonn ar an lá sin nó dá éis, beidh éifeacht le halt 41 (2) (arna leasú leis an Acht Airgeadais, 1982) den Acht Airgeadais, 1980, dá ngairtear “alt 41 (2)” ina dhiaidh seo sa Chuid seo, ionann is dá gcuirfí an méid seo a leanas in ionad na bhfocal ó “a laghdú ceithre chúigiú” go dtí deireadh an fho-ailt:
“a laghdú—
(a) ceithre chúigiú, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976, á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1987, agus dar críoch an 31ú lá de Mhárta, 1988, agus
(b) tríocha a seacht de dhaichead seachtuithe, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989,
agus maidir leis an gcáin chorparáide is inchurtha i leith an ioncaim ó dhíol na n-earraí sin—
(i) is é a bheidh inti, chun críocha mhír (a), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1987, agus dar críoch an 31ú lá de Mhárta, 1988, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí, agus
(ii) is é a bheidh inti, chun críocha mhír (b), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.”.
(2) Maidir le haon tréimhse chuntasaíochta dar tosach an 1ú lá d'Aibreán, 1988, nó dá éis, agus dar críoch an 31ú lá de Mhárta, 1989, nó roimh an dáta sin, beidh éifeacht le halt 41 (2) ionann is dá gcuirfí “tríocha a seacht de dhaichead seachtuithe” in ionad “ceithre chúigiú”.
(3) Maidir le haon tréimhse chuntasaíochta a thosaíonn roimh an 1ú lá d'Aibreán, 1989, agus a chríochnaíonn an dáta sin nó dá éis, beidh éifeacht le halt 41 (2) ionann is dá gcuirfí an méid seo a leanas in ionad na bhfocal ó “a laghdú ceithre chúigiú” go dtí deireadh an fho-ailt:
“a laghdú—
(a) tríocha a seacht de dhaichead seachtuithe, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976, á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, agus
(b) tríocha a trí de dhaichead tríthe, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an 31ú lá de Nollaig, 1990,
agus maidir leis an gcáin chorparáide is inchurtha i leith an ioncaim ó dhíol na n-earraí sin—
(i) is é a bheidh inti, chun críocha mhír (a), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí, agus
(ii) is é a bheidh inti, chun críocha mhír (b), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an 31ú lá de Nollaig, 1990, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.”.
(4) Leasaítear leis seo alt 41 (2), maidir le haon tréimhse chuntasaíochta dar tosach an 1ú lá d'Aibreán, 1989, nó dá éis, trí “tríocha a trí de dhaichead tríthe” a chur in ionad “ceithre chúigiú”.
2. (1) Maidir le haon tréimhse chuntasaíochta dar tosach an 1ú lá d'Aibreán, 1988, nó dá éis, agus dar críoch an 31ú lá de Mhárta, 1989, nó roimh an dáta sin, beidh éifeacht le hailt 47 (2) agus 48 (2) (arna leasú leis an Acht Airgeadais, 1982) den Acht Airgeadais, 1980, ionann is dá gcuirfí—
(a) “47/37” in ionad “5/4” i mír (i) d'alt 47 (2),
(b) “10/37” in ionad “1/4” i mír (ii) den alt sin 47 (2), agus
(c) “10/37” in ionad “1/4” i mír (ii) d'alt 48 (2).
(2) Leasaítear leis seo ailt 47 (2) agus 48 (2) den Acht Airgeadais, 1980, maidir le haon tréimhse chuntasaíochta dar tosach an 1ú lá d'Aibreán, 1989, nó dá éis—
(a) trí “43/33” a chur in ionad “5/4” i mír (i) d'alt 47 (2),
(b) trí “10/33” a chur in ionad “1/4” i mír (ii) den alt sin 47 (2), agus
(c) trí “10/33” a chur in ionad “1/4” i mír (ii) den alt sin 48 (2).
(3) Más rud é, de bhua mhír 3 (1) de Chuid I, go ndéileálfar le cuid de thréimhse chuntasaíochta mar thréimhse chuntasaíochta ar leithligh chun críocha ailt 182 agus 184 den Acht Cánach Corparáide, 1976, déileálfar freisin leis an gcuid sin mar thréimhse chuntasaíochta ar leithligh chun críocha na míre seo agus chun críocha ailt 47 (2) agus 48 (2) den Acht Airgeadais, 1980, agus measfar, chun críocha na n-alt sin 47 (2) agus 48 (2), gurb í an cháin chorparáide a mhuirearófar do chuid de thréimhse chuntasaíochta a ndéileálfar léi amhlaidh, sa mhéid go ndéanann an ráta cánach corparáide a mheastar a bheith muirearaithe difear di, an cháin chorparáide a bheadh muirearaithe dá mba thréimhse chuntasaíochta ar leithligh an chuid sin.
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