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Uimhir 15 de 1964.
AN tACHT AIRGEADAIS, 1964
[An tiontú oifigiúil.]
CUID I
Cáin Ioncaim
Cáin ioncaim agus forcháin don bhliain 1964-65.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1964, a mhuirearú de réir sé scilling agus ceithre phingin sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1964, a mhuirearú i leith ioncaim aon phearsan aonair ar mó ná dhá mhíle cúig chéad punt iomlán a ioncam ó gach bunadh agus muirearófar amhlaidh í de réir na rátaí céanna ar dá réir a mhuirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1963.
(3) Faoi réir fhorálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1964, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1964, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1964, maidir le cáin ioncaim agus forcháin.
Liúntais i gcás daoine atá cúig bliana is seasca d'aois nó os a chionn ó ioncam neamhthuillte.
1920, c. 18.
2.—(1) Aon phearsa aonair a dhéanfaidh, sa mhodh a fhorordaítear leis na hAchtanna Cánach Ioncaim, éileamh sa chéill sin, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán, agus a chruthóidh go raibh sé féin nó, i gcás fir phósta, a bhanchéile a chónaíonn leis, cúig bliana is seasca d'aois nó os a chionn aon tráth i rith na bliana measúnachta, lamhálfar dó, chun méid a ioncaim inmheasúnaithe a chinneadh chun críche cánach ioncaim, suim is comhionann leis an gceathrú cuid dá ioncam neamhthuillte a bhaint as an ioncam sin:
Ar choinníoll—
(a) i gcás ina mbeidh teideal ag an bpearsa aonair chun asbhainte is mó ná trí chéad caoga punt faoi alt 16 den Finance Act, 1920—
(i) i gcás inar cúig chéad punt an asbhaint sin, ní dhéanfar aon asbhaint faoin alt seo, agus
(ii) in aon chás eile, ní bheidh an asbhaint faoin alt seo níos mó ná an méid a bheidh an asbhaint faoin alt sin 16 faoi bhun cúig chéad punt, agus
(b) in aon chás eile, ní bheidh an asbhaint faoin alt seo níos mó ná céad agus caoga punt.
(2) Chun críche fho-alt (1) den alt seo, measfar gurb é méid ioncaim neamhthuillte aon phearsan aonair méid a ioncaim iomláin lúide méid a ioncaim thuillte.
(3) Na forálacha sin uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu maidir le liúntais nó asbhaintí de réir bhrí an Tríú Sceideal a ghabhann leis an Finance Act, 1920, beidh feidhm acu, agus iad modhnaithe más gá sin, maidir le hasbhaintí a dhéanfar faoin alt seo.
(4) Leasaítear leis seo alt 9 den Acht Airgeadais, 1958—
(i) tríd an mír seo a leanas a chur in ionad mhír (d) d'fho-alt (2):
“(d) sa mhéid gur ó fhaoiseamh dó faoi alt 2 den Acht Airgeadais, 1964, i gcomhréir le méideanna a n-ioncam neamhthuillte faoi seach de réir bhrí an ailt sin 2,” agus
(ii) trí “alt 2 den Acht Airgeadais, 1964,” a chur in ionad “alt 4 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), nó”.
(5) San alt seo ciallaíonn “ioncam tuillte” agus “ioncam iomlán” faoi seach ioncam tuillte arna mheas de réir forálacha na nAchtanna Cánach Ioncaim agus ioncam iomlán ó gach bunadh arna mheas amhlaidh.
Faoiseamh d'ioncaim bheaga.
1922, c. 17.
1920, c. 18.
3.—(1) San alt seo—
ciallaíonn “ioncam iomlán” ioncam iomlán ó gach bunadh arna mheas de réir fhorálacha na nAchtanna Cánach Ioncaim;
ciallaíonn “ioncam iomchuí”, maidir le haon phearsa aonair, a ioncam iomlán lúide aon chuid de a thagann chuige de bhun nó de dheasca diúscairt de réir bhrí alt 20 den Finance Act, 1922, agus a measfaí, dá bhfágfaí fomhíreanna (ii) agus (iii) de mhír (b) d'fho-alt (1) den alt seo ar lár as, gur cuid é d'ioncam an duine a rinne an diúscairt.
(2) Faoi réir forálacha an ailt seo, pearsa aonair a dhéanfaidh sin a éileamh sa mhodh a fhorordaítear leis na hAchtanna Cánach Ioncaim, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán, agus a chruthóidh nach mó a ioncam iomlán don bhliain mheasúnachta ná ceithre chéad is caoga punt lamhálfar dó, chun méid a ioncaim inmheasúnaithe a mheasúnú chun críocha cánach ioncaim, suim is comhionann leis an gceathrú cuid dá ioncam iomchuí a bhaint as an ioncam sin.
(3) Faoi réir an mhéid a dúradh, beidh ag pearsa aonair nach mbeidh i dteideal asbhaint a dhéanamh faoin bhfo-alt sin roimhe seo teideal go ndéanfar méid na cánach ioncaim is iníoctha i leith a ioncaim iomláin a laghdú i gcás inar gá sin, ionas nach mbeidh sé níos mó ná suim is comhionann le méid comhiomlán an dá shuim seo a leanas, is é sin le rá, méid na cánach ab iníoctha dá mba ceithre chéad caoga punt, agus nár mhó ná ceithre chéad caoga punt, a ioncam iomlán, agus leath an mhéid ar móide a ioncam iomlán ná ceithre chéad caoga punt.
(4) Chun críocha fho-alt (3) den alt seo, déanfar an cháin ab iníoctha dá mba ceithre chéad caoga punt, ach nár mhó ná ceithre chéad caoga punt, ioncam iomlán na pearsan aonair, a ríomh—
(a) i gcás nach lú ná ceithre chéad caoga punt ioncam iomchuí na pearsan aonair, ar an bhforas gurbh ioncam iomchuí ar fad an t-ioncam ceithre chéad caoga punt, agus
(b) i gcás inar lú ná ceithre chéad caoga punt ioncam iomchuí na pearsan aonair, ar an bhforas gur fholaigh an ceithre chéad caoga punt an t-ioncam iomchuí ar fad.
(5) Ní bheidh teideal ag pearsa aonair chun aon asbhainte nó faoisimh faoin alt seo má bhíonn teideal aige chun asbhainte faoi alt 2 den Acht seo agus aon asbhaint nó faoiseamh faoin alt seo is asbhaint nó faoiseamh é in ionad, agus ní asbhaint nó faoiseamh é i dteannta, na hasbhainte faoi alt 16 den Finance Act, 1920.
(6) Leasaítear leis seo alt 9 den Acht Airgeadais, 1958—
(i) tríd an mír seo a leanas a chur isteach roimh mhír (e) d'fho-alt (2)—
“(dd) sa mhéid gur ó fhaoiseamh dó faoi alt 3 den Acht Airgeadais, 1964, i gcomhréir le méideanna a n-ioncam iomchuí faoi seach de réir bhrí an ailt sin 3, agus”, agus
(ii) trí “nó faoi alt 3 den Acht Airgeadais, 1964,” a chur isteach i ndeireadh fho-alt (6).
(7) Na forálacha sin uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu maidir le liúntais nó asbhaintí de réir bhrí an Tríú Sceideal a ghabhann leis an Finance Act, 1920, beidh feidhm acu, le haon mhodhnuithe is gá, maidir le hasbhaintí nó faoiseamh faoin alt seo.
Teorainn le hasbhaintí i leith cánacha áirithe.
4.—Maidir le hioncam a ríomh chun críocha cánach ioncaim don bhliain 1964-65 nó d'aon bhliain mheasúnachta ina dhiaidh sin—
(a) aon asbhaint ab inlamháilte, mura mbeadh an mhír seo, i leith na cánach sa Ríocht Aontaithe ar a dtugtar cáin bhrabús laghdófar í méid is comhionann leis an oiread den cháin sin is féidir a lamháil faoi alt 21 den Acht Airgeadais, 1949, mar chreidmheas i gcoinne cánach brabús corparáide;
(b) beidh éifeacht ag mír 8 den Dara Sceideal a ghabhann leis an Acht Airgeadais, 1958, ionann agus dá scriosfaí “le lamháil mar chreidmheas i gcoinne cánach brabús corparáide nó” as clásal (c) d'fho-mhír (3).
Scéimeanna sláinte saorálacha a sheoladh ní mheasfar gur trádáil é.
1918, c. 40.
5.—Chun críocha uile na nAchtanna Cánach Ioncaim maidir leis an mBord Arachais Sláinte Shaorálaigh measfar nach trádáil gnó scéimeanna árachais sláinte shaorálaigh a sheoladh faoi alt 4 den Acht Arachais Sláinte Shaorálaigh, 1957, agus dá réir sin, go sonrach agus gan dochar do ghinearáltacht an mhéid sin roimhe seo, beidh an Bord sin díolmhaithe ó cháin ioncaim faoi Chás I de Sceideal D maidir le brabúis nó gnóchan ón ngnó sin:
Ar choinníoll go mbeidh teideal ag an mBord sin chun faoisimh faoi alt 34 den Income Tax Act, 1918, ionann agus dá mbeifí gan na forálacha sin roimhe seo den alt seo a achtú.
Leasú ar alt 22 den Acht Airgeadais, 1963, agus a mheas gur scoir duine de bheith ina bhailitheoir.
6.—(1) Leasaítear leis seo alt 22 den Acht Airgeadais, 1963, tríd an bhfo-alt seo a leanas a chur leis:
“(3) A luaithe is féidir tar éis ceapachán bailitheora dá dtagraítear i bhfo-alt (2) den alt seo a fhoirceannadh, cuirfidh an cigire cánach ar aghaidh chun an Ard-Bhailitheora lena mbailiú sonraí ar na suimeanna uile cánach ioncaim nó na n-iarmhéideanna uile díobh a bheidh i ndúbláidí a seachadadh don bhailitheoir sin agus a bhí gan íoc ar an gceapachán sin a fhoirceannadh, agus déanfar tagairtí sna hAchtanna Cánach Ioncaim do dhúbláidí de mheasúnachtaí a seachadadh do bhailitheoirí a fhorléiriú mar nithe a fholaíonn tagairtí do shonraí a cuireadh ar aghaidh amhlaidh.”
(2) Déanfar an tagairt atá i bhfo-alt (2) d'alt 23 den Acht Airgeadais, 1963, d'alt 22 den Acht sin a fhorléiriú mar thagairt a fholaíonn tagairt don alt sin arna leasú le fo-alt (1) den alt seo.
(3) I gcás bailitheoir a ceapadh go cuí chun aon cháin ioncaim a bhailiú i gcomharbas ar bhailitheoir eile do bhunú imeachtaí, nó do leanúint d'imeachtaí, roimh an 6ú lá d'Aibreán, 1964, nó dá éis sin, faoi alt 11 den Acht Airgeadais, 1924, chun an cháin nó aon iarmhéid di a ghnóchan, ansin, chun críocha na n-imeachtaí measfar, nó go gcruthófar a mhalairt, nach é an bailitheoir eile a thuilleadh an bailitheoir a ceapadh chun an cháin a bhailiú.
Muirearófar forcháin ar chomaoin i leith cúnant sriantach áirithe.
7.—(1) I gcás—
(a) ina dtabharfaidh pearsa aonair a bhí, atá nó atá ar tí dul i seilbh oifige nó fostaíochta, gealltanas (cibé acu an gealltanas iomlán nó gealltanas coinníollach é agus cibé acu bailí nó nach bailí é de réir dlí) i ndáil lena sealbhú aige, arb é a bhrí nó a éifeacht srian a chur leis an bpearsa sin maidir lena iompar nó lena ghníomhaíochtaí; agus
(b) go mbeifear tar éis suim ar bith a íoc leis féin nó le haon duine eile an 14ú lá d'Aibreán, 1964, nó dá éis i leith é do thabhairt an ghealltanais sin nó dá chomhlíonadh go hiomlán nó go páirteach; agus
(c) nach ndlífí, mura mbeadh an t-alt seo, an tsuim a íocadh a áireamh mar ioncam de chuid duine chun críocha cánach ioncaim d'aon bhliain mheasúnachta nó í a chur i gcuntas mar fháltas, agus ríomh á dhéanamh chun críocha cánach ioncaim d'aon bhliain mheasúnachta áirithe, ar ioncam aon duine nó ar chaillteanas a bhain d'aon duine,
is iad na torthaí céanna a bheidh ann maidir le forcháin don bhliain mheasúnachta a bheifear tar éis an tsuim sin a íoc a bheadh ann dá mba leis an bpearsa aonair sin (agus nach le haon duine eile) a íocadh an tsuim sin mar ghlanmhéid agus i leith glanmhéid íocaíochta bliantúla a raibh teideal ag an bpearsa aonair sin chuige, arb íocaíocht bhliantúil í ab inmhuirir i leith cánach ioncaim agus ar baineadh cáin go hiomchuí as a mór-mhéid faoi Riail 21 de na Rialacha Ginearálta:
Ar choinníoll, i gcás an phearsa aonair d'fháil bháis sular íocadh an tsuim sin go mbeidh éifeacht ag an oiread de na forálacha sin roimhe seo den fho-alt seo agus a bhaineann leis na torthaí a bheidh ann de bharr na n-ábhar a shonraítear i míreanna (a) go (c) den fho-alt seo mar a bheadh dá n-íocfaí an tsuim sin roimh an mbás.
(2) I gcás comaoin luachmhar a thabhairt, ar shlí seachas in airgead, i leith aon ghealltanais a thabhairt nó a chomhlíonadh go hiomlán nó go páirteach, beidh feidhm ag na forálacha roimhe seo den alt seo ionann agus dá n-íocfaí ina ionad sin suim ar chóimhéid le luach na comaoine sin.
(3) Ní bhainfidh na forálacha sin roimhe seo den alt seo le haon suim a íocadh nó comaoin a tugadh más roimh an 14ú lá d'Aibreán, 1964, a tugadh an gealltanas a bheidh i gceist.
(4) I gcás aon suim a íoc le haon duine nó comaoin luachmhar a thabhairt d'aon duine in aon bhliain mheasúnachta i leith tabhairt, nó comhlíonadh, iomlán nó páirteach, gealltanais a tugadh an 14ú lá d'Aibreán, 1964, nó dá éis, agus a chomhlíonann na coinníollacha a shonraítear i mír (a) d'fho-alt (1) den alt seo (nach suim í óna n-asbhaintear cáin go cuí faoi aon fhoráil de chuid na nAchtanna Cánach Ioncaim), is é dualgas an duine a d'íoc an tsuim nó a thug an chomaoin sonraí an chéanna a sheachadadh i scríbhinn don chigire cánach tráth nach déanaí ná mí tar éis deireadh na bliana sin, ag sonrú an duine a fuair an íocaíocht nó an chomaoin, agus ag sonrú fós an ghealltanais ar i ndáil leis a rinneadh nó a tugadh í agus an phearsa aonair a thug an gealltanas sin.
(5) Leasaítear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1963, trí “An tAcht Airgeadais, 1964 Fo-alt (4) d'alt 7” a chur isteach sa tríú colún de.
(6) San alt seo ciallaíonn “oifig nó fostaíocht” oifig nó fostaíocht ar bith a bhfuil nó a mbeadh cáin ioncaim inmhuirir ar na sochair oifige uaithi faoi Sceideal E, nó faoi Chás III de Sceideal D de réir Riail (1) de na Rialacha atá i gCuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929, in aghaidh aon bhliana measúnachta agus na tagairtí atá san alt seo do chomaoin luachmhar a thabhairt ní fholaíonn siad tagairtí do ní is glacadh oibleagáide chun maoin luachmhar, cearta nó buntáistí luachmhara a aistriú nó a sholáthar agus an ní sin amháin, ach folaíonn siad tagairtí d'aon ní a dhéanamh ag comhlíonadh, nó i ndáil le comhlíonadh, oibleagáide den sórt sin.
Iocaíochtaí ar dhuine d'éirí, nó a dhíochur, as oifig nó fostaíocht.
8.—(1) Faoi réir fhorálacha an ailt seo agus an chéad ailt ina dhiaidh seo, muirearófar cáin ioncaim faoi Sceideal E maidir le haon íocaíocht lena mbaineann an t-alt seo a rinneadh le sealbhóir nó le hiarshealbhóir aon oifige nó fostaíochta, nó lena sheiceadóirí nó lena riarthóirí, cibé acu is é an duine ar faoi a shealbhaíonn nó a shealbhaigh sé an oifig nó an fhostaíocht, nó aon duine eile, a rinne an íocaíocht.
(2) Baineann an t-alt seo le haon íocaíocht (nach inmhuirir cáin ioncaim uirthi ar shlí eile) arna déanamh, cibé acu de bhun aon oibleagáide dlíthiúla é nó nach ea, go díreach nó go neamhdhíreach i gcomaoin nó de dheasca foirceannadh na hoifige nó na fostaíochta nó ar shlí eile maidir leis sin, nó i gcomaoin nó de dheasca aon athrú ar a fheidhmeanna nó ar shochair na hoifige nó na fostaíochta, lena n-áirítear aon íocaíocht mar iomalartú ar íocaíochtaí bliantúla nó tréimhsiúla (is cuma cáin a bheith, nó gan a bheith, inmhuirir orthu) a dhéanfaí ar shlí eile mar a dúradh.
(3) Chun críocha an ailt seo agus an chéad ailt eile ina dhiaidh seo, aon íocaíocht a rinneadh le céile dhuine a shealbhaíonn nó a shealbhaigh oifig nó fostaíocht nó le haon ghaol nó cleithiúnaí leis nó a rinneadh thar ceann an duine sin nó ar a ordú, áireofar gur leis an duine sin a rinneadh é, agus aon chomaoin luachmhar seachas airgid áireofar gurb íocaíocht airgid í ar chóimhéid le luach na comaoine sin ar dháta a tugtha.
(4) Aon íocaíocht is inmhuirir i leith cánach de bhua an ailt seo déileálfar léi mar ioncam a fuarthas ar an dáta seo a leanas, is é sin le rá—
(a) i gcás íocaíochta mar iomalartú ar íocaíochtaí bliantúla nó ar íocaíochtaí tréimhsiúla eile, dáta an iomalartaithe;
(b) i gcás aon íocaíochta eile, dáta an fhoirceanta nó an athraithe ar ina leith a rinneadh an íocaíocht,
agus déileálfar léi mar shochair oifige de chuid shealbhóir nó iarshealbhóir na hoifige nó na fostaíochta inmheasúnaithe i leith cánach ioncaim faoi Sceideal E; agus déileálfar le haon íocaíocht den sórt sin mar ioncam tuillte chun críocha uile na nAchtanna Cánach Ioncaim.
(5) I gcás éag aon duine ab inmhuirir i leith cánach, mura mbeadh gur éag sé, maidir le haon íocaíocht den sórt sin déanfar an cháin ab inmhuirir amhlaidh a mheasúnú agus a mhuirearú ar a sheiceadóirí nó a riarthóirí, agus beidh sí ina fiach a bheidh dlite óna eastát agus iníoctha as.
(6) Ní bhaineann an t-alt seo le haon íocaíocht a rinneadh roimh an 14ú lá d'Aibreán, 1964, ná le haon íocaíocht, is cuma cá huair a rinneadh í—
(a) is íocaíocht a rinneadh de bhun oibleagáide faoina ndeachthas roimh an dáta sin; nó
(b) is íocaíocht a rinneadh i leith foirceanta nó athraithe a tharla roimh an dáta sin, nach íocaíocht a rinneadh mar iomalartú ar íocaíochtaí bliantúla nó ar íocaíochtaí tréimhsiúla eile;
ach faoi réir na nithe a dúradh baineann an t-alt seo le híocaíochtaí a dhéanfar roimh an Acht seo a rith nó ina dhiaidh sin.
(7) I gcás aon íocaíocht is inmhuirir i leith cánach faoin alt seo a dhéanamh le haon duine in aon bhliain mheasúnachta, is é dualgas an duine a rinne í sonraí ina taobh a sheachadadh i scríbhinn don chigire cánach tráth nach déanaí ná ceithre lá dhéag tar éis deireadh na bliana sin.
(8) Leasaítear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1963, trí “An tAcht Airgeadais, 1964 Fo-alt (7) d'alt 8” a chur isteach sa Tríú Colún de.
Díolúintí agus faoisimh i leith cánach faoi alt 8.
1958, Uimh 25.
9.—(1) Ní mhuirearófar cáin de bhua an ailt deiridh sin roimhe seo i leith na n-íocaíochtaí seo a leanas, is é sin le rá—
(a) aon íocaíocht a rinneadh i ndáil le seilbh oifige nó fostaíochta a fhoirceannadh trí éag an tsealbhóra, nó a rinneadh de bharr díobháil a bhain do shealbhóir oifige nó fostaíochta nó de bharr míchumas a bheith air;
(b) aon suim is inmhuirir i leith forchánach faoi alt 7 den Acht seo;
(c) sochar a chuirfear ar fáil de bhun aon scéime nó comhaontaithe de shórt dá dtagraítear in alt 32 den Acht Airgeadais, 1958, nuair ab inmhuirir cáin ar shealbhóir na hoifige nó na fostaíochta i leith suimeanna a íocadh, nó ar déileáladh leo mar shuimeanna a íocadh, chun an sochar a chur ar fáil;
(d) sochar a íocfar de bhun aon scéime nó ciste de shórt a thuairiscítear i bhfo-alt (1) agus i bhfo-alt (2) d'alt 33 den Acht Airgeadais, 1958.
(2) Ní mhuirearófar cáin de bhua na míre deiridh sin roimhe seo i leith íocaíochta i leith oifige nó fostaíochta inar fholaigh seirbhís an tsealbhóra seirbhís choigríche más rud é—
(a) i gcás íocaíocht chúitimh as cailliúint oifige, gur fholaigh an tseirbhís choigríche iomlán na dtrí bliana díreach roimh an dáta iomchuí (nó an tréimhse iomlán seirbhíse, más lú í ná trí bliana), nó
(b) i gcás aon íocaíochta eile, gur fholaigh an tseirbhís choigríche—
(i) in aon chás, trí cheathrú cuid den tréimhse iomlán seirbhíse anuas go dtí an dáta iomchuí, nó
(ii) i gcás ar mhó ná deich mbliana an tréimhse sheirbhíse anuas go dtí an dáta iomchuí, iomlán na ndeich mbliana deiridh, nó
(iii) i gcás ar mhó ná fiche bliain an tréimhse sheirbhíse anuas go dtí an dáta iomchuí, leath na tréimhse sin lena n-áirítear aon deich gcinn den fhiche bliain deiridh.
(3) Ní mhuirearófar cáin de bhua na míre deiridh sin roimhe seo i leith íocaíochta nach mó ná trí mhíle punt, agus i gcás íocaíochta de bhreis ar an méid sin ní mhuirearófar í ach i leith na breise:
Ar choinníoll, i gcás ina ndéanfar dhá íocaíocht nó níos mó a mbeidh cáin inmhuirir ina leith de bhua an ailt seo, nó a mbeadh sí inmhuirir ina leith ar leithligh ó na forálacha sin roimhe seo den fho-alt seo, leis an duine céanna nó i leith an duine chéanna i leith na hoifige nó na fostaíochta céanna, nó i leith oifigí nó fostaíochtaí éagsúla a shealbhaítear faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, beidh feidhm ag an bhfo-alt seo amhail agus dá mba aon íocaíocht amháin de mhéid ab ionann agus an méid comhiomlán sin na híocaíochtaí sin; agus cinnfear méid aon-íocaíochta ar bith ar ar inmhuirir cáin mar a leanas, is é sin le rá—
(a) i gcás ina n-áireofar na híocaíochtaí mar ioncam ó bhlianta measúnachta éagsúla, bainfear an tsuim sin trí mhíle punt as íocaíocht a áirítear mar ioncam bliana roimhe sin i dtosaíocht ar aon íocaíocht a áiríodh mar ioncam bliana is déanaí, agus
(b) faoi réir na nithe a dúradh, déanfar an tsuim sin a asbhaint go rátúil as na híocaíochtaí de réir a méideanna faoi seach.
(4) An duine ar ar inmhuirir cáin de bhua na míre deiridh roimhe seo i leith aon íocaíochta féadfaidh sé, roimh dheireadh sé bliana tar éis deireadh na bliana measúnachta a n-áireofar an íocaíocht mar ioncam aisti, trí fhógra i scríbhinn chun an chigire cánach aon fhaoiseamh den sórt is infheidhmithe maidir léi faoin gCéad Sceideal a ghabhann leis an Acht seo a éileamh; agus i gcás ina ndéanfar agus ina lamhálfar éileamh den sórt sin go cuí, déanfar gach aisíoc agus gach measúnacht chánach is gá chun éifeacht a thabhairt dó.
(5) Chun críocha an ailt seo agus an Chéad Sceidil a ghabhann leis an Acht seo áireofar oifigí agus fostaíochtaí a ndéantar ina leith íocaíochtaí lena mbaineann an fo-alt díreach roimhe seo mar bheadh siad i seilbh fostóirí comhpháirte, más rud é, ar an dáta arb é an dáta iomchuí é maidir le haon cheann de na híocaíochtaí sin, go mbeidh ceann de na fostóirí sin faoi rialú an fhostóra eile nó faoi rialú tríú duine a bheidh ag rialú an fhostóra eile nó á rialú aige ar an dáta sin nó aon dáta eile dá shamhail.
(6) San alt seo ciallaíonn “rialú”, maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna a shealbhú nó cumhacht vótála a bheith aige sa chomhlacht corpraithe sin nó in aon chomhlacht corpraithe eile nó maidir leis an gcéanna nó de bhua aon chumhachtaí a thugtar trí na hairteagail chomhlachais nó aon doiciméid eile a rialaíonn an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, go stiúrófar gnó an chomhlachta chorpraithe a chéadluaitear de réir thoil an duine sin agus, maidir le comhpháirtíocht, ciallaíonn sé ceart chun scair is mó ná leath sócmhainní, nó is mó ná leath ioncaim, na comhpháirtíochta.
(7) San alt seo tá leis “an dáta iomchuí” “íocaíocht chúitimh as cailliúint oifige”, agus “seirbhís choigríche” na bríonna céanna atá leo sa Chéad Sceideal a ghabhann leis an Acht seo, agus folaíonn tagairtí d'fhostóir nó do dhuine ag rialú fostóra nó á rialú ag fostóir tagairtí dá chomharbaí.
(8) Chun críocha aon fhorála sna hAchtanna Cánach Ioncaim á cheangal go n-áireofar ioncam d'aon sórt mar an chuid is airde d'ioncam duine, déanfar an t-ioncam sin a ríomh gan aird ar aon íocaíocht ar ar inmhuirir cáin de bhua na míre deiridh sin roimhe seo.
Cumhacht chun measúnachtaí Sceidil A a fhágáil ar lár i gcásanna áirithe.
10.—(1) San alt seo—
ciallaíonn “bonn-tréimhse”, maidir le bliain mheasúnachta, an tréimhse ar ar na brabúis nó na gnóchain lena linn a ríomhfar cáin ioncaim don bhliain sin go críochnaitheach faoi Chás I de Sceideal D i leith na trádála a bheidh i gceist nó i gcás arb iad brabúis nó gnóchain aon tréimhse eile a bheidh le glacadh mar bhrabúis nó gnóchain na tréimhse sin de bhua aon Achta, an tréimhse eile sin;
ciallaíonn “cuideachta” aon chomhlacht corpraithe;
tá le “gearr-léas” an bhrí chéanna atá leis i gCuid IX den Acht Airgeadais, 1963;
ciallaíonn “trádáil” trádáil de réir bhrí Chás I de Sceideal D;
ciallaíonn “aonad luachála” aon tailte, tionóntáin nó oidhreachtáin a luachálfar faoi na hAchtanna Luachála mar aonad.
(2) (a) Faoi réir na nithe a fhoráiltear anseo ina dhiaidh seo, baineann an t-alt seo le haon aonad luachála a bhfuil cáin inmheasúnaithe ar chuideachta ina leith faoi Sceideal A is aonad luachála nach dteipfidh ar aon chuid de, tráth ar bith i rith na bliana measúnachta ceann nó an ceann eile de na coinníollacha seo a leanas a chomhlíonadh, is é sin le rá:
(i) go mbeidh sé á áitiú go huile ag an gcuideachta is inmheasúnaithe mar a dúradh chun críocha trádála, nó
(ii) go bhfuil sé, maraon le háitribh eile nó dá n-éagmais faoi réir gearr-léas arna deonú ag an gcuideachta nach léas den chineál dá dtagraítear in alt 87 den Acht Airgeadais, 1963.
(b) Ní bhaineann an t-alt seo le haonad luachála—
(i) a bhfuil a iomlán nó cuid de á áitiú chun críocha trádála arb é atá inti ar fad nó go páirteach oibríochtaí trádála díolmhaithe de réir bhrí Chuid II den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, nó,
(ii) a bhfuil aon ús iníoctha ina leith faoi ghearr-léas ón gcuideachta is inmheasúnaithe faoi Sceideal A ina leith.
(c) Chun críocha fo-mhíre (ii) de mhír (a) den fho-alt seo, cinnfear ré léasa faoi mar a chinnfí é chun críocha fo-alt (4) d'alt 84 den Acht Airgeadais, 1963.
(3) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim ní gá aon mheasúnacht faoi Sceideal A a dhéanamh i leith 1964-65 nó aon bhliana measúnachta ina dhiaidh sin i leith aonaid luachála lena mbaineann an t-alt seo; agus más rud é, i gcás aon bhliain mheasúnachta, nach ndéanfar measúnacht faoi Sceideal A, ní áireofar luach bliantúil an aonaid luachála, ach amháin mar a fhoráiltear anseo ina dhiaidh seo, chun aon chríche a bhaineann leis na hAchtanna sin maidir leis an gcuideachta is inmheasúnaithe ina leith faoi Sceideal A.
(4) I gcás—
(a) ina mbeidh iomlán aonaid luachála nó cuid d'aonad luachála lena mbaineann an t-alt seo (dá ngairtear an t-aonad anseo feasta san fho-alt seo) á áitiú tráth ar bith i rith bliana measúnachta (dá ngairtear an bhliain iomchuí anseo feasta san fho-alt seo) chun críocha trádála a bhíonn á sheoladh ag an gcuideachta a bheidh i gceist, agus
(b) nach ndéanfar measúnacht faoi Sceideal A don bhliain iomchuí i leith an aonaid,
beidh feidhm ag na forálacha seo a leanas maidir le méid brabús agus gnóchan na trádála a ríomh chun críocha measúnachta don bhonn-tréimhse le haghaidh na bliana iomchuí, ach ní chun caillteanas faoina ndeachthas i gcúrsaí trádála sa tréimhse sin a ríomh c un críocha faoisimh;
(i) áireofar ar dtús brabúis nó gnóchain na bonntréimhse ionann agus dá mbeifí tar éis measúnacht faoi Sceideal A i leith an aonaid a dhéanamh le haghaidh gach bliana measúnachta atá go hiomlán nó go páirteach laistigh den bhonn-tréimhse nach ndearnadh measúnacht den sórt sin ina leith;
(ii) coigeartófar ansin an méid arna ríomh de réir mhír (i) den fho-alt seo ionann agus dá mbeadh, i dteannta na bhfáltas trádála a cuireadh i gcuntas nuair a bhíothas á chinneadh, méid fáltas trádála faighte ag an gCuideachta sa bhonn-tréimhse ba chomhionann leis an tsuim a shonraítear sa chéad mhír eile ina dhiaidh seo agus, chun críocha uile na nAchtanna Cánach Ioncaim, measfar gurb é an méid a ríomhadh de réir na míre sin (i) arna choigeartú amhlaidh méid brabús nó gnóchan na bonn-tréimhse;
(iii) an tsuim dá dtagraítear i mír (ii) den fho-alt seo is suim í is comhionann le méid na measúnachta faoi Sceideal A a d'fhéadfaí a dhéanamh i leith an aonaid le haghaidh na bliana iomchuí nó, i gcás ina mbeadh feidhm ag Riail 7 d'Uimh. V de Sceideal A, nó is comhionann le glanmhéid, arna laghdú chun críocha bailiúcháin, na measúnachta a d'fhéadfaí a dhéanamh mar a dúradh, ar choinníoll, i gcás nach mbeidh iomlán an aonaid á áitiú chun críocha na trádála ar feadh na bliana iomchuí, go laghdófar go cuí an tsuim atá luaite anseo roimhe seo.
(5) (a) I gcás—
(i) ina mbeadh an mheasúnacht faoi Sceideal A d'aon bhliain mheasúnachta (dá ngairtear an bhliain iomchuí feasta san fho-alt seo) i leith aonaid luachála lena mbaineann an t-alt seo (dá ngairtear an t-aonad feasta san fho-alt seo) le laghdú, dá ndéanfaí í, chun críocha bailiúcháin faoi Riail 7 d'Uimh. V de Sceideal A,
(ii) nach ndéanfar measúnacht faoi Sceideal A don bhliain sin i leith an aonaid,
(iii) ina dtitfidh tréimhse (dá ngairtear an tréimhse gan mheasúnú feasta san fho-alt seo) arb í an bhliain sin uile nó cuid di í laistigh de thréimhse (dá ngairtear an tréimhse chuntasaíochta feasta san fho-alt seo) a mbeidh cuntais na cuideachta a bheidh i gceist déanta amach ina haghaidh, agus
(iv) ina mbeidh iomlán an aonaid nó cuid de á áitiú tráth ar bith i rith na tréimhse gan mheasúnú chun críocha trádála a bhíonn á seoladh ag an gcuideachta,
ansin, nuair a bheidh méid caillteanais faoina ndeachthas sa trádáil sa tréimhse chuntasaíochta á ríomh, lamhálfar cibé asbhaint, más aon asbhaint í, a údaraítear le mír (b) den fho-alt seo.
(b) (i) I gcás an tréimhse gan mheasúnú do chomhthitim leis an mbliain iomchuí agus go raibh iomlán an aonaid á áitiú ar feadh na tréimhse sin chun críocha na trádála, beidh an asbhaint faoi mhír (a) den fho-alt seo comhionann leis an méid, más aon mhéid é, a bheidh glanmhéid na measúnachta faoi Sceideal A a d'fhéadfaí a dhéanamh don bhliain iomchuí i leith an aonaid faoi bhun na suime a bheadh le hasbhaint, faoi Riail 5 de na Rialacha a bhaineann le Cásanna I agus II de Sceideal D, i leith na tréimhse gan mheasúnú ar scór luach bhliantúil an aonaid, dá ndéanfaí an mheasúnacht sin.
(ii) In aon chás eile, beidh san asbhaint faoi mhír (a) den fho-alt seo an chionúireacht chéanna den asbhaint a bheadh inlamháilte faoi, dá mbeadh feidhm ag fomhír (i) den mhír seo, agus bheadh ag an gcomhréir a bheadh idir an tsuim a bheadh le hasbhaint, faoin Riail sin 5, i gcúinsí an cháis, dá ndéanfaí measúnacht faoi Sceideal A i leith an aonaid don bhliain iomchuí, i leith na tréimhse gan mheasúnú mar gheall ar luach bliantúil an aonaid agus an tsuim a bheadh le hasbhaint faoin Riail sin dá mbeadh na cúinsí mar a dúradh san fhomhír sin (i).
(6) Má tharlaíonn, de dhroim oibriú na bhforálacha roimhe seo den alt seo, go mbeidh méid brabús nó gnóchain trádála a bhfuil cáin inmhuirir ar chuideachta ina leith faoi Chás I de Sceideal D níos mó in aon bhliain mheasúnachta ná bheadh mura mbeadh sin, ní chuirfear san áireamh ach an oiread sin de na brabúis nó den ghnóchan ar inmhuirir an chuideachta ina leith amhlaidh nach dtéann thar an méid ar arbh inmhuirir an cháin sin amhlaidh dá mba nár achtaíodh an t-alt seo agus ní chuirfear san áireamh ach an oiread sin den cháin is iníoctha ag an gcuideachta agus is inchurtha i leith na coda sin de na brabúis nó den ghnóchan nuair a bheifear ag cinneadh méid aon fhaoisimh a mbeidh teideal chuige ag an gcuideachta in aghaidh na bliana measúnachta faoin Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956, faoi Chuid II nó Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, nó faoi alt 70 den Acht Airgeadais, 1963.
(7) Más rud é, de réir an ailt seo, nach ndéanfar measúnacht faoi Sceideal A i leith aon aonaid luachála ní fhágfaidh sé sin nach n-áireofar mar bhuntáiste de chuid oifige nó fostaíochta suim a áireofaí amhlaidh, mura mbeadh sin, de réir Chuid IV den Acht Airgeadais, 1958.
(8) (a) Féadfaidh cuideachta, trí fhógra i scríbhinn arna sheachadadh don chigire cánach laistigh den am a theorannaítear le mír (b) den fho-alt seo, a roghnú nach mbeidh feidhm ag an alt seo maidir léi agus, i gcás ina mbeidh cuideachta tar éis roghnú amhlaidh, ní bheidh aon aonad luachála a mbeidh an chuideachta inmheasúnaithe ina leith faoi Sceideal A ina aonad luachála lena mbaineann an t-alt seo.
(b) Seachadfar fógra faoi mhír (a) den fho-alt seo—
(i) i gcás chuideachta a bhí ann ar dháta an Achta seo a rith, laistigh de shé mhí ón dáta sin,
(ii) in aon chás eile, laistigh de shé mhí ón dáta a chorprófar an chuideachta.
(c) Féadfaidh cuideachta tráth ar bith fógra a bheidh tugtha aici faoi mhír (a) den fho-alt seo a tharraingt siar agus air sin scoirfidh an fógra d'éifeacht a bheith aige amhail ó thosach na chéad bhliana measúnachta eile.
Cíosanna áirithe a íoc gan cáin a asbhaint.
11.—(1) San alt seo—
ciallaíonn “léasóir” duine lenar iníoctha cíos;
ciallaíonn “áitreabh” aon tailte, tionóntáin nó oidhreachtáin sa Stát;
ciallaíonn “cíos” aon íocaíocht de shórt dá luaitear i mír (b) d'fho-alt (1) d'alt 94 den Acht Airgeadais, 1963.
(2) (a) Is dleathach don chigire cánach comhshocraíocht a dhéanamh le léasóir trína ndéanfar an cháin ioncaim is inmhuirir ar aon chíos nó ar gach cíos is iníoctha leis an léasóir a mheasúnú agus a mhuirearú trí mheasúnacht faoi Chás VI de Sceideal D in ionad í a asbhaint faoi Riail 19 nó Riail 21 de na Rialacha Ginearálta.
(b) Más rud é de bhun comhshocraíochta den sórt sin go mbeidh léasóir, i gcás aon bhliain mheasúnachta, inmhuirir trí mheasúnacht faoi Chás VI de Sceideal D i leith dhá mhéid cíosa nó níos mó, féadfar na méideanna ar leithligh a mheasúnú san aon mheasúnacht amháin.
(c) Tiocfaidh aon chomhshocraíocht den sórt sin i ngníomh amhail ó thosach na bliana measúnachta.
(d) Féadfaidh ceachtar páirtí in aon chomhshocraíocht den sórt sin, tráth ar bith, fógra a thabhairt i scríbhinn don pháirtí eile gur mian leis an chomhshocraíocht a fhoirceannadh, agus, i ndeireadh míosa ó dháta an fhógra sin a thabhairt, foirceannfar an chomhshocraíocht.
(3) Maidir le comhshocraíocht a dhéanamh faoin alt seo agus ó am go ham i gcaitheamh ré na comhshocraíochta sin, féadfaidh an cigire cánach, trí fhógra i scríbhinn, a cheangal ar an léasóir cibé eolas a shonrófar san fhógra i dtaobh na gcíosanna is infhaighte aige a sheachadadh laistigh den am a bheidh teorannaithe leis an bhfógra agus go háirithe, agus gan dochar do ghinearáltacht a bhfuil roimhe seo, féadfaidh sé a cheangal ar an léasóir ráiteas a sheachadadh ag insint ainmneacha agus seoltaí na ndaoine uile a íocann cíosanna leis, méid bliantúil an chíosa is iníoctha ag gach duine acu sin agus suíomh an áitribh a bhfuil an cíos sin iníoctha ina leith.
(4) I gcás inar gá sin chun éifeacht a thabhairt d'fho-alt (2) den alt seo, féadfaidh an cigire cánach fógra i scríbhinn a thabhairt d'aon duine ag a mbeidh cíos iníoctha—
(a) á chur in iúl dó go gcaithfear íocaíochtaí den chíos a thiocfaidh chun bheith iníoctha aige leis an léasóir a bheidh i gceist ar dháta sonraithe nó dá éis (nach lú ná mí i ndiaidh dháta an fhógra) a íoc gan cáin a asbhaint;
(b) á chur in iúl dó go bhfuil an fógra a tugadh cheana faoi mhír (a) den fho-alt seo cealaithe agus go bhfuil cáin inasbhainte as gach íocaíocht den chíos a íocfar tar éis dáta shonraithe (nach lú ná seacht lá i ndiaidh dháta an fhógra).
(5) Beidh éifeacht ag na forálacha seo a leanas maidir le híocaíochtaí cíosa is iníoctha gan cáin a asbhaint de réir treoracha a thabharfar faoi fho-alt (4) den alt seo—
(a) beidh éifeacht ag alt 94 den Acht Airgeadais, 1963, maidir leis na híocaíochtaí ionann agus dá scriosfaí mír (b) d'fho-alt (3);
(b) measfar chun críocha mhír (b) d'fho-alt (4) d'alt 84 den Acht Airgeadais, 1963, gur faoi ghearr-léas is iníoctha na híocaíochtaí;
(c) i gcás ina mbeidh na híocaíochtaí a thiocfaidh chun bheith iníoctha i mbliain mheasúnachta á n-íoc i leith áitribh a bheidh á áitiú chun críocha trádála nó gairme a bhíonn á sheoladh ag an duine a íocann iad, ceadófar don duine sin, trí aisíoc nó ar shlí eile, cibé faoiseamh, más aon fhaoiseamh é, is gá chun méid iomlán na cánach a bheidh air sa deireadh i leith na bliana a laghdú go dtí an méid a bheadh air dá mbeifí gan an fógra faoi mhír (a) d'fho-alt (4) den alt seo a thabhairt;
(d) déanfar oiread de na híocaíochtaí a thiocfaidh chun bheith iníoctha i mbliain mheasúnachta, ar íocaíochtaí iad nach mbeidh le cur i gcuntas ar shlí eile nuair a bheifear ag ríomh, chun críocha cánach ioncaim, méid aon bhrabús nó gnóchain nó caillteanais de chuid an duine a d'íoc iad, a asbhaint as ioncam an duine duine sin don bhliain mheasúnachta nó a fhritháireamh in aghaidh an ioncaim sin.
(6) Leasaítear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1963, trí “An tAcht Airgeadais, 1964 Fo-alt (3) d'alt 11” a chur isteach sa dara colún de.
Ús a íoc ar urrúis áirithe.
1918, c. 40.
12.—(1) Measfar aon bhintiúir, stoc bintiúir nó foirmeacha eile urrúis a eiseoidh cuideachta lena mbaineann an t-alt seo tar éis dáta an Achta seo a rith a bheith ina n-urrúis arna n-eisiúint faoi údarás an Aire Airgeadais de réir bhrí alt 2 den Acht Airgid, 1924, agus beidh feidhm ag an alt sin dá réir sin.
(2) D'ainneoin aon ní atá sna hAchtanna Cánach Ioncaim, nuair a bheidh méid brabús nó gnóchain chuideachta lena mbaineann an t-alt seo á ríomh chun críocha measúnachta faoi Chás I de Sceideal D in aghaidh aon tréimhse dá mbeidh cuntais déanta amach, lamhálfar mar asbhaint méid an úis ar bhintiúir, stoc bintiúir nó foirmeacha eile urrúis a íocfaidh an chuideachta gan cáin a asbhaint i leith na tréimhse sin, ar ordú ón Aire Airgeadais faoi alt 2 den Acht Airgid, 1924, arna fheidhmiú leis an alt seo.
(3) Is iad na cuideachtaí lena mbaineann an t-alt seo Aer Lingus Teoranta, Aer Rianta Teoranta, agus Aerlínte Éireann Teoranta.
(4) Cuirfear an clásal seo a leanas le Riail 1 de Chás III de Sceideal D den Income Tax Act, 1918;
“(m) interest on debentures, debenture stock or other forms of security issued by Aer Lingus Teoranta, Aer Rianta Teoranta, or Aerlínte Éireann Teoranta, in cases where such interest is paid without deduction of tax.”
CUID II
Custaim agus Mál
Beoir.
13.—(1) In ionad an dleacht máil a fhorchuirtear le fo-alt (1) d'alt 3 den Acht Airgeadais, 1962, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 15ú lá d'Aibreán, 1964, nó dá éis sin, dleacht máil de réir trí phunt déag, sé scilling agus naoi bpingin ar gach sé ghalún is tríocha foirte de shaindlús míle agus cúig ghrád is caoga.
(2) In ionad an dleacht custam a fhorchuirtear le fo-alt (2) d'alt 3 den Acht Airgeadais, 1962, déanfar, amhail ar an agus ón 15ú lá d'Aibreán, 1964, dleacht chustam de réir na rátaí seo a leanas a mhuirearú, a thobhach agus a íoc ar an mum, an bheoir sprúis nó an bheoir dhubh, an fhionn-bheoir Bheirlíneach, agus ar ullmhóidí eile (cibé acu giosáilte nó neamhghiosáilte dóibh) dá samhail sin a allmhaireofar isteach sa Stát:
(a) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús nach mó ná míle dhá chéad agus cúig ghrád déag ina foirt—trí phunt is caoga, naoi scilling;
(b) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús is mó ná míle dhá chéad agus cúig ghrád déag ina foirt—dhá phunt is seasca, dhá scilling déag.
(3) In ionad an dleacht custam a fhorchuirtear le fo-alt (3) d'alt 3 den Acht Airgeadais, 1962, déanfar, amhail ar an agus ón 15ú lá d'Aibreán, 1964, dleacht chustam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt (seachas beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (2) den alt seo) a allmhaireofar isteach sa Stát, de réir trí phunt déag seacht scilling agus trí phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(4) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástachta na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1), fo-alt (2) nó fo-alt (3) den alt seo, aistarraing, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir trí phunt déag seacht scilling ar gach sé ghalún is tríocha beorach ar míle caoga is cúig ghrád a saindlús bunaidh.
(5) Más rud é, i gcás beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (3) den alt seo nó i gcás beoir ar ar iníoctha aistarraing faoi fho-alt (4) den alt seo, nach míle caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraing sin go coibhneasach.
(6) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir le ceachtar de na dleachtanna custam dá dtagraíonn an t-alt seo.
Biotáille.
1920, c. 18.
14.—(1) Déanfar an Finance Act, 1920, arna leasú le halt 4 den Acht Airgeadais, 1962, a leasú, amhail ar an agus ón 15ú lá d'Aibreán, 1964, tríd an méid atá sa Dara Sceideal a ghabhann leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhann leis an Finance Act, 1920, a dúradh, in ionad an mhéid a cuireadh isteach sa Chuid sin I leis an alt sin 4, agus beidh éifeacht dá réir sin ag fo-alt (1) d'alt 3 den Finance Act, 1920, a dúradh.
(2) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise i leith biotáille neamhaibidh a forchuireadh le halt 9 den Acht Airgeadais, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Biotáille
(Tuaisceart Éireann).
15.—(1) Baineann an t-alt seo le biotáille dá ngairtear fuiscí a suífear chun sástachta na gCoimisinéirí Ioncaim ar a hallmhairiú gur monaraíodh i dTuaisceart Éireann go hiomlán í agus go ndearna an driogaire í a bhuidéalú agus a choinsíniú.
(2) Déanfar an dleacht chustam ar bhiotáille a luaitear san alt deiridh sin roimhe seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón lá i ndiaidh an lae a rithfear an tAcht seo ar bhiotáille lena mbaineann an t-alt seo de réir naoi bpunt agus aon scilling déag agus seacht bpingin an galún arna ríomh de réir profa in ionad an ráta is inmhuirir faoin alt deiridh sin roimhe seo.
Olaí hiodracarbóin.
I.R. Uimh. 104 de 1959.
I.R. Uimh. 219 de 1959.
16.—(1) San alt seo—
ciallaíonn “Acht 1935” an tAcht Airgid, 1935;
ciallaíonn “Ordú (Uimh. 69)” an tOrdú d'Fhorchur Dleachtanna (Uimh. 69) (Ileacha Udrocarbóin) (Dleachtanna Máil), 1959;
ciallaíonn “Ordú (Uimh. 84)” an tOrdú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959.
(2) Maidir leis an dleacht chustam a fhorchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931, arna leasú le hachtacháin ina dhiaidh sin, déanfar í a mhuirearú, a thobhach agus a íoc, maidir le ola éadrom hiodracarbóin mhianach ar ar inmhuirir an dleacht sin, amhail ar an agus ón 15ú lá d'Aibreán, 1964, de réir ráta 3s. 1⅙d. an galún in ionad an ráta a shonraítear i mír 3 den Ordú (Uimh. 84).
(3) Maidir leis an dleacht mháil a forchuireadh le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935, arna leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le hola éadrom hiodracarbóin mhianach ar ar inmhuirir an dleacht sin a chuirfear amach ar díol nó chun a díolta nó ar shlí eile ó áitreabh a monaróra an 15ú lá d'Aibreán, 1964, nó dá éis, nó a bheidh á húsáid ag an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas chun ola hiodracarbóin mhianach a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir ráta 3s. 0⅙d. an galún in ionad an ráta a shonraítear i mír 2 den Ordú (Uimh. 69).
(4) Déanfar an dleacht chustam a forchuireadh le halt 21 d'Acht 1935, maidir le hola hiodracarbóin ar ar inmhuirir an dleacht sin, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 15ú lá d'Aibreán, 1964, de réir ráta 2s. 511/12d. an galún in ionad an ráta is inmhuirir anois de bhua mhír 4 den Ordú (Uimh. 84).
(5) Amhail ar an agus ón 15ú lá d'Aibreán, 1964, is é ráta aon lacáiste a lamhálfar faoi fho-alt (2) d'alt 21 d'Acht 1935—
(a) maidir le hola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht chustam atá luaite i bhfo-alt (4) den alt seo de réir ráta 2s. 511/12d. an galún, 2s. 511/12d. an galún, agus
(b) maidir le hola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht chustam atá luaite i bhfo-alt (4) den alt seo, de bhua mhír 6 den Ordú (Uimh. 84), de réir ráta 2s. 411/12d. an galún, 2s. 411/12d. an galún,
in ionad an ráta ab inlamháilte díreach roimh an 15ú lá d'Aibreán, 1964, de bhua fho-alt (2) d'alt 18 den Acht Airgeadais, 1960.
(6) Déanfar an dleacht mháil a fhorchuirtear le halt 21 d'Acht 1935, maidir le hola hiodracarbóin ar ar inmhuirir an dleacht sin, a chuirfear amach ar díol nó chun a díolta nó ar shlí eile ó áitreabh a monaróra an 15ú lá d'Aibreán, 1964, nó dá éis, nó a bheidh á húsáid ag an monaróir sin an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin a mhonarú nó a tháirgeadh, a mhuirearú, a thobhach agus a íoc de réir ráta 2s. 411/12d. an galún in ionad an ráta is inmhuirir anois de bhua mhír 3 den Ordú (Uimh. 69).
(7) Amhail ar an agus ón 15ú lá d'Aibreán, 1964, is é ráta aon lacáiste a lamhálfar faoi fho-alt (4) d'alt 21 d'Acht 1935 i leith ola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar a ndearnadh an dleacht mháil a luaitear i bhfo-alt (6) den alt seo a íoc de réir 2s. 411/12d. an galún, 2s. 411/12d. an galún in ionad an ráta ab inlamháilte díreach roimh an 15ú lá d'Aibreán, 1964, de bhua fho-alt (3) d'alt 18 den Acht Airgeadais, 1960.
(8) Amhail ar an agus ón 15ú lá d'Aibreán, 1964, is é ráta aon lacáiste a lamhálfar faoi fho-alt (8) d'alt 10 den Acht Airgeadais, 1957, i leith ola hiodracarbóin ar ar inlamháilte an lacáiste sin agus ar a ndearnadh—
(a) an dleacht mháil atá luaite i bhfo-alt (6) den alt seo a íoc de réir ráta 2s. 411/12d. an galún, nó
(b) an dleacht chustam atá luaite i bhfo-alt (4) den alt seo a íoc de réir ráta 2s. 411/12d. an galún nó 2s. 511/12d. an galún,
naoi bpingin an galún in ionad an ráta ab inlamháilte díreach roimh an 15ú lá d'Aibreán, 1964.
Tobac.
R. & O.R., Uimh. 279 de 1940.
17.—(1) Déanfar an dleacht chustam ar thobac a forchuireadh le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 15ú lá d'Aibreán, 1960, de réir na rátaí ar leithligh a shonraítear i gCuid I den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí ar leithligh ar dá réir is inmhuirir an dleacht sin anois, de bhua fho-alt (6) d'alt 5 den Acht Airgeadais, 1962.
(2) Déanfar an dleacht mháil ar thobac a forchuireadh le halt 19 den Acht Airgid, 1934, a mhuirearú, a thobhach agus a íoc amhail ar an agus ón 15ú lá d'Aibreán, 1964, de réir na rátaí ar leithligh a shonraítear i gCuid II den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí ar leithligh ar dá réir is inmhuirir an dleacht sin anois de bhua fho-alt (7) d'alt 5 den Acht Airgeadais, 1962.
(3) Is de réir punt, dhá scilling agus cúig phingin an punt a íocfar an lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940, i gcás aon tobac den sórt sin a dhíolfaidh aon mhonaróir ceadúnaithe agus a chuirfidh sé amach, chun a úsáidte sa Stát, an 15ú lá d'Aibreán, 1964, nó dá éis.
(4) (a) Má shuíonn aon mhonaróir ceadúnaithe tobac chun sástachta na gCoimisinéirí Ioncaim go ndearna sé, an 15ú lá d'Aibreán, 1964, nó dá éis, aon tobac lena mbaineann an fo-alt seo agus a mhonaraigh sé as tobac neamh-mhonaraithe ar ar íocadh dleacht, a dhíol agus a chur amach chun a úsáidte sa Stát, beidh teideal ag an monaróir sin, ar choinníoll go gcomhlíonfaidh sé na coinníollacha iomchuí a dhéanfar nó a fheidhmeofar faoin alt seo, chun lacáiste de réir cheithre scilling agus sé phingin an punt a fháil ar an tobac sin lena mbaineann an fo-alt seo.
(b) Beidh éifeacht ag na Rialacháin um Lacáiste ar Thobac Crua-Fháiscthe, 1940, maidir leis an lacáiste faoin bhfo-alt seo, agus chun na críche sin—
(i) forléireofar na tagairtí do thobac cruafháiscthe atá i Rialacháin 1, 3, 6, 7, 8 agus 9 de na Rialacháin sin mar thagairtí a fholaíonn tagairtí do thobac lena mbaineann an fo-alt seo, agus
(ii) forléireofar na tagairtí do lacáiste atá i Rialacháin, 1, 2, 3, 5, 7 agus 8 de na Rialacháin sin mar thagairtí a fholaíonn tagairtí do lacáiste faoin bhfo-alt seo.
(c) Baineann an fo-alt seo le tobac monaraithe de chineálacha a bhíonn ceaptha de ghnáth le caitheamh i bpíopaí, nach tobac is tobac cruafháiscthe mar a mhínítear sin in alt 17 den Acht Airgeadais, 1940.
(5) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun éifeacht a thabhairt d'fhorálacha an ailt seo, agus, go sonrach, chun a shocrú go ndéanfaí aisíocaí agus coigeartuithe lacáistí faoin alt seo i gcásanna ina mbeifí ag éileamh agus ag lamháil aistarraingt ar an tobac iomchuí nó ina mbeifí ag cur an tobac sin ar ais go dtí áitreabh an mhonaróra a mhonaraigh é nó go dtí áitreabh monaróra eile, agus má dhéantar aon rialacháin den sórt sin scoirfidh na Rialacháin um Lacáiste ar Thobac Crua-Fháiscthe, 1940, d'éifeacht a bheith acu maidir leis an lacáiste faoin alt seo.
(6) Má dhéanann duine ar bith, chun lacáiste faoin alt seo nó faoi alt 17 den Acht Airgeadais, 1940, a fháil dó féin nó d'aon duine eile (cibé acu i dtuairisceán a bhaineann leis an lacáiste nó ar shlí eile seachas in aon tuairisceán dá shamhail) ráiteas nó uiríoll is eol dó a bheith bréagach nó míthreorach, beidh sé ciontach i gcion agus dlífear pionós custam £100 a chur air, nó trí oiread luach an tobac (lena n-áirítear an dleacht air) ar mar gheall air a rinne sé an ráiteas nó an t-uiríoll, cibé suim acu is mó, agus dlífear an tobac a fhorghéilleadh.
Dleacht cheadúnas arm tine.
18.—(1) San alt seo ciallaíonn “ceadúnas arm tine” ceadúnas arm tine arna dheonú faoi Achtanna na nArm Tine, 1925 agus 1964.
(2) I gcás ina dtiocfaidh ceadúnas arm tine i bhfeidhm, cibé acu trína dheonú nó trína athnuachan, an lú lá de Lúnasa, 1964, nó dá éis, muirearófar, toibheofar agus íocfar dleacht mháil de réir an ráta a shonraítear sa Cheathrú Sceideal a ghabhann leis an Acht seo.
(3) Íocfar leis an Aire Dlí agus Cirt nó leis an nGarda Síochána agus baileoidh an tAire Dlí agus Cirt nó an Garda Síochána an dleacht mháil ar cheadúnas arm tine a thiocfaidh i bhfeidhm an lú lá de Lúnasa, 1964, nó dá éis.
(4) Ní bheidh éifeacht ag ailt 40 agus 43 den Acht Airgid, 1925, maidir le ceadúnas arm tine a thiocfaidh i bhfeidhm an lú lá de Lúnasa, 1964, nó dá éis.
Leasú ar alt 8 (4) den Acht Airgeadais, 1942, agus ar alt 20 (5) den Acht Airgeadais, 1960.
19.—(1) Leasaítear leis seo fo-alt (4) d'alt 8 den Acht Airgeadais, 1942—
(i) trí “i gcoinnibh únaer mótar-fheithicle” a scriosadh,
(ii) trí “i mótar-fheithicil” a chur in ionad “sa mhótarfheithicil sin”, agus
(iii) trí “gurb é (i) úinéir na mótar-fheithicle sin nó, má bhí teideal ag duine seachas an t-úinéir an mótar-fheithicil sin a shealbhú san am ina líomhnaítear a rinneadh an cion, an duine ag a raibh an teideal sin, agus (ii) má bhí duine seachas an t-úinéir nó an duine ag a raibh teideal mar a dúradh i bhfeighil na mótar-fheithicle sin san am ina líomhnaítear a rinneadh an cion, an duine a bhí ina feighil amhlaidh” a chur in ionad “gurb é únaer sin na mótar-fheithicle sin”.
(2) Leasaítear leis seo fo-alt (5) d'alt 20 den Acht Airgeadais, 1960—
(i) trí “agus (c) gurb é an cosantóir úinéir na feithicle” a scriosadh as, agus
(ii) trí “gurb é (i) úinéir na mótar-fheithicle sin nó má bhí teideal ag duine seachas an t-úinéir an mótar-fheithicil sin a shealbhú san am ina líomhnaítear a rinneadh an cion, an duine ag a raibh an teideal sin agus (ii) má bhí duine seachas an t-úinéir nó an duine ag a raibh teideal mar a dúradh i bhfeighil na mótar-fheithicle sin san am ina líomhnaítear a rinneadh an cion, an duine a bhí ina feighil amhlaidh” a chur in ionad “gurb é an t-úinéir sin”.
Forálacha maidir le samplaí d'ola hiodracarbóin.
20.—(1) Beidh feidhm ag forálacha an ailt seo maidir le samplaí d'ola hiodracarbóin a ghlacfar faoi alt 21 den Acht Airgid, 1935, nó faoi aon rialacháin a dhéanfar faoin alt sin.
(2) Ní bheidh toradh aon ainilíse ar shampla den sórt sin inghlactha ar son an ionchúisimh in aon imeachtaí faoi alt 21 den Acht Airgid, 1935, murab ainilísí údaraithe a rinne an ainilís.
(3) In aon imeachtaí den sórt a luaitear san fho-alt roimhe seo—
(a) féadfar ceadúnas a airbheartóidh a bheith sínithe ag ainilísí údaraithe a thairiscint i bhfianaise gan chruthúnas,
(b) má thairgtear ceadúnas den sórt sin—
(i) measfar nó go gcruthófar a mhalairt go bhfuil sé sínithe ag ainilísí údaraithe,
(ii) beidh sé ina fhianaise, nó go gcruthófar a mhalairt, ar na fíorais a bheidh luaite ann,
(iii) faoi réir na chéad mhíre eile ina dhiaidh seo, ní gá don duine a shínigh é teacht i láthair ná fianaise viva voce a thabhairt,
(iv) má dhíospóideann an cosantóir aon ráiteas ann déanfaidh an Breitheamh, ar iarratas ón ionchúiseamh, caoi réasúnach a thabhairt, tríd an éisteacht a chur ar atráth nó ar shlí eile, le haghaidh an duine a rinne an ainilís do theacht i láthair agus do thabhairt fianaise viva voce.
(4) San alt seo, ciallaíonn “ainilísí údaraithe” an Ceimiceoir Stáit nó duine ag gníomhú faoina threoir.
Leasú ar an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
21.—(1) Leasaítear leis seo alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fo-alt (7):
“(7A) Ní dhéanfar dleacht faoin alt seo a mhuirearú ná a thobhach i leith aon fheithicle de dhroim í a bheith á húsáid ag comhairle contae, ag bardas contae-bhuirge nó buirge eile, nó ag comhairle ceantair uirbigh (lena n-áirítear aon chomhlacht den sórt sin á húsáid nó á glacadh ar fruiliú) chun ábhar a leathadh ar bhóithre poiblí a d'fhonn déileáil le sioc, oighear nó sneachta, nó d'fhonn sneachta a ghlanadh de bhóithre poiblí le céachta sneachta nó gaireas eile, cibé acu is cuid den fheithicil é nó nach ea nó de dhroim í a bheith á húsáid le dul chun na háite, nó le dul ón áit, ina n-úsáidtear í le haghaidh na gcríocha sin roimhe seo.”
(2) Leasaítear leis seo alt 2 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) Más rud é, mura mbeadh an fo-alt seo, go dtiocfadh dleacht chun bheith, agus go mbeadh sí, inmhuirir ar fheithicil de réir ráta níos airde de dhroim í a bheith á húsáid ag comhairle contae, ag bardas contae-bhuirge nó buirge eile nó ag comhairle ceantair uirbigh (lena n-áirítear aon chomhlacht den sórt sin á húsaid nó á glacadh ar fruiliú) chun ábhar a leathadh ar bhóithre poiblí d'fhonn déileáil le sioc, oighear nó sneachta, nó d'fhonn sneachta a ghlanadh de bhóithre poiblí le céachta sneachta nó gaireas eile, cibé acu is cuid den fheithicil é nó nach ea, nó de dhroim í a bheith á húsáid le dul chun na háite, nó le dul ón áit ina n-úsáidtear í le haghaidh na gcríocha sin roimhe seo, ní thiocfaidh dleacht chun bheith, ná ní bheidh sí, inmhuirir de réir an ráta níos airde sin.
(IB) I gcás ina n-úsáidfear tarracóir lena mbaineann fomhír (b) nó fo-mhír (c) de mhír (4) de Chuid I den Sceideal a ghabhann leis an Acht seo ar bhóithre poiblí chun é a thabhairt agus céachta sneachta nó gaireas dá shamhail i gceangal leis, go dtí áit ina mbeifear chun é a úsáid nó as áit inar úsáideadh é chun sneachta a ghlanadh de bhóithre, ní thiocfaidh ráta dleachta níos airde chun bheith, ná ní bheidh sé, inmhuirir i leith an tarracóra sin de dhroim é a úsáid mar sin.”
CUID III
Dleachtanna Báis
Leasú ar alt 12 den Acht Airgeadais, 1951, agus ar alt 34 den Acht Airgeadais, 1956.
22.—(1) Leasaítear leis seo alt 12 den Acht Airgeadais, 1951, trí “nó, i gcás leas i maoin a raibh de theorainn leis go scoirfeadh sé ar bhás (lena n-áirítear leas i maoin faoi réir teorann (i bhfoirm ar bith) arb é an éifeacht a bheidh leis a fhoráil mar mhalairt go scoirfidh an leas sin ar bhás nó ar ní éigin a tharlú nó tréimhse éigin a bheith caite roimh an mbás sin) a fhoirceannadh, tar éis é do theacht chun bheith ina leas i seilbh (cibé acu trí ghéilleadh, trí dhídhílsiú, trí fhorghéilleadh nó ar aon slí eile ach amháin téarma socraithe a bheith caite a raibh de theorainn leis an leas sin go scoirfeadh sé ag deireadh an téarma sin), de shórt a oibreodh i ndáil le daoine a bhfuil na hurrúis iomchuí ar úinéireacht thairbhiúil acu nó a raibh siad amhlaidh díreach roimh an dáta ar ar foirceannadh an leas sin” a chur leis i ndeireadh fo-alt (2).
(2) Leasaítear leis seo alt 34 den Acht Airgeadais, 1956, trí “nó, i gcás leas i maoin a raibh de theorainn leis go scoirfeadh sé ar bhás (lena n-áirítear leas i maoin faoi réir teorann (i bhfoirm ar bith) arb é an éifeacht a bheidh leis a fhoráil mar mhalairt go scoirfidh an leas sin ar bhás nó ar ní éigin a tharlú nó tréimhse éigin a bheith caite roimh an mbás sin) a fhoirceannadh, tar éis é do theacht chun bheith ina leas i seilbh (cibé acu trí ghéilleadh, trí dhídhílsiú, trí fhorghéilleadh nó ar aon slí eile ach amháin téarma socraithe a bheith caite a raibh de theorainn leis an leas sin go scoirfeadh sé ag deireadh an téarma sin) de shórt a oibreodh i ndáil le daoine a raibh na stoic nó na hurrúis eile ar úinéireacht thairbhiúil acu díreach roimh an dáta ar ar foirceannadh an leas sin” a chur leis i ndeireadh fo-alt (3).
(3) Ní oibreoidh na forálacha roimhe seo den alt seo chun deonú aon díolúine a chosc a bheadh dleathach dá ndéantaí neamhshuim de na forálacha sin.
CUID IV
Dleachtanna Stampa
Dleacht stampa ar ionstraimí áirithe a fhoirceannadh.
1891, c. 39.
23.—(1) Ionstraim ar bith dá dtagraítear faoi aon cheann de na mírchinn seo a leanas sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, beidh sí díolmhaithe ó gach dleacht stampa—
(a) Letter of Allotment and Letter of Renunciation, or any other document having the effect of a letter of allotment.
(b) Scrip Certificate, Scrip, or other document.
(c) Letter or Power of Attorney, and Commission, Factory, Mandate, or other instrument in the nature thereof.
(d) Notarial Act.
(e) Protest of any bill of exchange or promissory note.
(f) Voting Paper.
(2) Tiocfaidh an t-alt seo i ngníomh an 1ú lá de Lúnasa, 1964, nó dáta an Achta seo a rith, cibé dáta acu is déanaí.
Comhaontú maidir le dleacht stampa ar ionstraimí áirithe.
24.—(1) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo sin dá rogha féin, comhaontú a dhéanamh le haon chomhlacht corpraithe lena mbaineann an t-alt seo chun imshocraíocht a dhéanamh, de réir na bhforálacha seo a leanas den alt seo, ar an dleacht stampa is inmhuirir faoin mírcheann “Bill of Exchange or Promissory Note” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar ionstraimí arna dtarraingt ag an gcomhlacht corpraithe ar a mbaincéir ar fhoirmeacha a sholáthraíonn siad féin.
(2) Beidh aon chomhaontú den sórt sin i cibé foirm agus faoi réir cibé téarmaí agus beidh cibé coinníollacha ann is cuí leis na Coimisinéirí Ioncaim agus, go háirithe, ceanglóidh an comhaontú ar an gcomhlacht corpraithe cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim i leith na n-ionstraimí lena mbainfidh sé ina dtabharfar sonraí ar na hionstraimí sin.
(3) Fad a bheidh aon chomhaontú den sórt sin i bhfeidhm, ní bheidh dleacht stampa iníoctha ar aon ionstraim lena mbainfidh sé agus a mbeidh uirthi cibé taispeánadh i dtaobh íoc dleacht stampa a cheanglóidh na Coimisinéirí Ioncaim, ach, ina ionad sin agus mar imshocraíocht, déanfaidh an comhlacht corpraithe a rinne an comhaontú, ar aon chuntas a sheachadadh faoin gcomhaontú, cibé suimeanna a íoc leis na Coimisinéirí Ioncaim ab inmhuirir, mura mbeadh forálacha an ailt seo, mar dhleacht stampa ar ionstraimí lena mbainfidh an comhaontú agus a tarraingíodh i rith na tréimhse lena mbainfidh an cuntas.
(4) Má mhainníonn an comhlacht corpraithe lena mbaineann aon chuntas a sheachadadh is gá de réir aon chomhaontú den sórt sin nó an dleacht a íoc is iníoctha ar aon chuntas den sórt sin a sheachadadh, dlífear fíneáil nach mó ná caoga punt a chur orthu in aghaidh aon lae a leanfaidh an mhainneachtain agus fairis sin, i dteannta an dleacht a íoc, dlífidh siad ús, a bheidh inghnóthaithe ionann agus dá mba chuid den dleacht é, a íoc ar an dleacht de réir cúig faoin gcéad sa bhliain ón dáta a thosaigh an mhainneachtain.
(5) Baineann an t-alt seo le gach comhlacht corpraithe a corpraíodh sa Stát seachas cuideachta mar a mhínítear sin in alt 2 d'Acht na gCuideachtaí, 1963.
(6) Aon chomhaontú faoina ndeachthas faoi alt 45 (a aisghairtear leis an Acht seo) den Acht Airgeadais, 1963, agus a bhí i bhfeidhm díreach roimh dháta an Achta seo a rith beidh éifeacht aige tar éis an dáta sin ionann agus dá mba faoin alt seo a rinneadh é.
CUID V
Cáin Bhrabús Corparáide
Faoiseamh i leith caillteanas áirithe.
1920, c. 18.
25.—(1) Faoi réir forálacha an ailt seo, má tharla, in aon tréimhse chuntasaíochta dar críoch an 1ú lá d'Eanáir, 1962, nó dáta dá éis, gur bhain caillteanas sa ghnó don chuideachta ag a raibh gnó á sheoladh (is caillteanas a bheidh le ríomh sa dóigh chéanna ina ndéantar brabúis a ghnóthaítear i dtréimhse chuntasaíochta a ríomh chun críche cánach brabús corparáide), féadfaidh an chuideachta a éileamh, maidir leis an gcaillteanas, sa mhéid nach gcuirfear sa chuntas é ar shlí eile d'fhonn laghdú nó faoiseamh a thabhairt i leith aon mhuirear cánach brabús corparáide, go dtabharfar an caillteanas sin ar aghaidh agus, a mhéid is féidir, é a asbhaint ó na brabúis nó a fhritháireamh in aghaidh na mbrabús a thiocfaidh as an ngnó sa chéad tréimhse chuntasaíochta eile agus, más mó agus a mhéid is mó an caillteanas ná na brabúis a ghnóthófar amhlaidh sa tréimhse sin, é a fhritháireamh in aghaidh na mbrabús a ghnóthófar amhlaidh sa chéad tréimhse chuntasaíochta eile, agus mar sin de.
(2) Más rud é, i gcás tréimhse chuntasaíochta inar tharla caillteanas, gur tharla cuid den chaillteanas roimh thosach an 1ú Eanáir, 1962, agus cuid de ina dhiaidh sin, déanfar an caillteanas a chionroinnt idir an tréimhse suas go dtí an dáta sin agus an tréimhse ag tosú ar an dáta sin i gcomhréir le fad na dtréimhsí sin faoi seach agus, chun críocha fho-alt (1) den alt seo, tabharfar neamhaird in oiread den chaillteanas agus a chionroinnfear don tréimhse suas go dtí an dáta sin.
(3) San alt seo ciallaíonn “gnó” aon trádáil nó gnó nó aon ghnóthas dá samhail ar brabúis lena mbaineann Cuid V den Finance Act, 1920, na brabúis uaidh.
(4) Na críocha is intuigthe as an tagairt i bhfo-alt (3) d'alt 53 den Finance Act, 1920, do chríocha Chuid V den Acht sin, ní fholóidh siad críocha na bhfo-alt roimhe seo den alt seo, d'ainneoin fho-alt (5) d'alt 35 den Acht seo.
Leasú ar alt 52 den Finance Act, 1920.
26.—(1) Déanfar, go n-éifeacht amhail ar an 1ú lá d'Eanáir, 1964, agus dá éis, fo-alt (3) d'alt 52 den Finance Act, 1920, a fhorléiriú, agus beidh éifeacht leis, amhail agus dá bhfágtaí amach as an míniú ar an bhfocal “company” atá san fho-alt sin, na focail “nor a private company the liability of whose members is unlimited”.
(2) D'fhonn éifeacht a thabhairt d'fho-alt (1) den alt seo, má bhíonn cuid de thréimhse chuntasaíochta roimh thosach an 1ú lá d'Eanáir, 1964, agus cuid de ina dhiaidh sin, déanfar brabúis iomlána na tréimhse cuntasaíochta a chionroinnt idir an tréimhse suas go dtí an dáta sin agus an tréimhse ag tosú ar an dáta sin i gcomhréir le fad na dtréimhsí sin faoi seach, agus ní mhuirearófar cáin bhrabús corparáide ach ar oiread de na brabúis agus a bheidh cionroinnte don tréimhse dar tosach an dáta sin, agus measfar an tréimhse sin a bheith ina tréimhse chuntasaíochta.
Asbhaintí i leith luach saothair stiúrthóirí.
27.—Maidir le gach tréimhse chuntasaíochta a chríochnóidh tar éis an 31ú lá de Nollaig, 1963, forléireofar coinníoll (c) a ghabhann le fo-alt (2) d'alt 53 den Finance Act, 1920, agus fo-alt (4) d'alt 36 den Acht Airgeadais, 1941, agus beidh éifeacht leo ionann agus dá gcuirfí na focail “dhá mhíle cúig chéad punt” in ionad na bhfocal “míle cúig chéad punt”.
Cáin bhrabús corparáide a mheasúnú agus a bhailiú.
28.—(1) D'ainneoin fho-alt (1) d'alt 56 den Finance Act, 1920, agus fo-alt (1) d'alt 24 den Acht Airgeadais, 1946, déanfaidh cigirí cánach measúnachtaí i leith cánach brabús corparáide, agus baileoidh an tArd-Bhailitheoir an cháin.
(2) Dá reír sin—
(a) tar éis measúnachtaí i leith cánach brabús corparáide a bheith déanta, cuirfidh na cigirí cánach sonraí na suimeanna a bheidh le bailiú go dtí an tArd-Bhailitheoir agus baileoidh agus toibheoidh sé na suimeanna sin,
(b) forléireofar tagairtí do na Coimisinéirí Ioncaim i bhfo-alt (3) d'alt 54, i bhfo-alt (1) d'alt 55, agus i bhfo-alt (6) d'alt 56 den Finance Act, 1920, mar thagairtí do chigire cánach,
(c) cuirfear isteach “nó cánach brabús corparáide” i mír (a) d'fho-alt (5) d'alt 54 den Acht Airgeadais, 1958, i ndiaidh “i leith cánach ioncaim nó forchánach.”
(d) forléireofar an tagairt don Ard-Chuntasóir Ioncaim i bhfo-alt (6) d'alt 14 den Acht Airgeadais, 1962, mar thagairt don Ard-Bhailitheoir.
(3) Scoirfidh na focail “by the Commissioners” i bhfo-alt (2) d'alt 55 den Finance Act, 1920, agus fo-alt (7) d'alt 54 den Acht Airgeadais, 1958, d'éifeacht a bheith acu.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
29.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1963” alt 97 den Acht Airgeadais, 1963;
ciallaíonn “an ceathrú blianacht bhreise déag” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis “an Aire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1963 maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1965, ach “£1,384,304” a chur in ionad “£1,431,786”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1963 ach “£878,204” a chur in ionad “£926,179”.
(4) Déanfar suim £1,588,036 chun iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais comhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1965.
(5) Déanfar an ceathrú blianacht bhreise déag a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den cheathrú blianacht bhreise déag nach mó ná £1,027,246 in aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an cheathrú blianacht bhreise déag a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar Chuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956.
30.—(1) Más rud é, cibé acu roimh dháta an Achta seo a rith nó dá éis—
(a) go ndíolfaidh cuideachta bagún leis an gCoimisiún Muc agus Bagúin de réir cheanglais faoi alt 23 den Acht Muc agus Bagúin (Leasú), 1961, agus
(b) go n-onnmhaireofar an bagún as an Stát ag an gCoimisiún nó thar a cheann,
beidh feidhm ag Cuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, ionann agus dá n-onnmhaireodh an chuideachta an bagún as an Stát, agus aon mhéid a bheidh infhaighte ag an gcuideachta as an mbagún a dhíol leis an gCoimisiún measfar, chun críocha na Coda sin den Acht sin, gur méid é is infhaighte as díol na n-earraí a onnmhaireofar amhlaidh.
(2) Más rud é, cibé acu roimh dháta an Achta seo a rith nó dá éis—
(a) de bhua ordú faoi alt 57 den Acht um Margú Táirgí Déiríochta, 1961, go ndéanfar cuideachta a mhonaraíonn táirge bainne, de réir bhrí an Achta sin, seachas im—
(i) a thoirmeasc go hiomlán ón táirge a onnmhairiú, nó
(ii) a thoirmeasc ón táirge a onnmhairiú chun aon tíre shonraithe nó tíortha sonraithe,
(b) go ndíolfaidh an chuideachta an táirge leis an mBord Bainne (dá ngairtear an Bord anseo feasta san fho-alt seo), agus
(c) i gcás lena mbainfidh fo-mhír (i) de mhír (a) den fho-alt seo, go n-onnmhaireoidh an Bord an táirge, nó i gcás lena mbainfidh fo-mhír (ii) den mhír sin, go n-onnmhaireoidh an Bord an táirge go dtí an tír shonraithe nó aon chuid de na tíortha sonraithe,
beidh feidhm ag Cuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, ionann agus dá n-onnmhaireodh an chuideachta an táirge as an Stát, agus aon mhéid a bheidh infhaighte ag an gcuideachta as an táirge a dhíol leis an mBord measfar chun críocha na Coda sin den Acht sin, gur méid é is infhaighte as díol na n-earraí a onnmhaireofar amhlaidh.
(3) Chun críocha fho-alt (2) den alt seo, measfar nach bhfuil onnmhairiú toirmiscthe mura ndeimhneoidh an tAire Talmhaíochta nach bhfuil sé sásta é a cheadúnú.
Comhaontú maidir le méid cánach nach mbeidh faoi dhíospóid ar achomharc i gcoinne measúnachta.
31.—(1) Más rud é, i gcás inar tugadh fógra achomhairc i gcoinne measúnachta i leith cánach ioncaim, forchánach nó cánach brabús corparáide, go ndéanfaidh an t-achomharcóir agus cigire cánach nó oifigeach eile do na Coimisinéirí Ioncaim comhaontú mar gheall ar an méid cánach a mhuirearaítear leis an measúnacht agus ar cheart é a íoc d'ainneoin an achomhairc, baileofar agus íocfar an méid sin agus beidh ús air ar gach slí ionann agus dá mba cháin í a muirearaíodh le measúnacht nach raibh achomharc ar bith ar feitheamh ina leith agus ar an achomharc a chinneadh beidh aon iarmheíd cánach a bheidh inmhuirir de réir an chinnte iníoctha nó aisíocfar aon cháin a ró-íocadh, de réir mar is gá sa chás.
(2) An tagairt atá i bhfo-alt (1) den alt seo do chomhaontú a dhéanamh le hachomharcóir folaíonn sé tagairt do chomhaontú a dhéanamh le duine a bheidh ag gníomhú thar ceann an achomharcóra maidir leis an achomharc.
Alt 34 den Acht Airgeadais, 1956, a leasú.
32.—Leasaítear leis seo alt 34 den Acht Airgeadais, 1956, trí “nó ailt 12 den Acht Airgeadais, 1964” a chur isteach i ndeireadh fho-alt (1).
Aisghairm.
33.—(1) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid I den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 6ú lá d'Aibreán, 1964.
(2) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid II den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 15ú lá d'Aibreán, 1964.
(3) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid III den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(4) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Chuid IV den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an 1ú lá de Lúnasa, 1964, nó ar dháta an Achta seo a rith, cibé dáta acu is déanaí.
Cúram agus bainistí cánacha agus dleachtanna.
34.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
1891, c. 39.
1920, c. 18.
35.—(1) Féadfar an tAcht Airgeadais, 1964, a ghairm den Acht seo.
(2) Déanfar Cuid I agus (sa mhéid go mbaineann siad le cáin ioncaim, lena n-áirítear forcháin) ailt 30 agus 31 den Acht seo agus an Chéad Sceideal a ghabhann leis an Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, sa mhéid go mbaineann sí le dleachtanna custam, a fhorléiriú i dteannta na nAchtanna Custam agus, sa mhéid go mbaineann sí le dleachtanna máil, a fhorléiriú i dteannta an reachta a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Cuid IV den Acht seo a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Déanfar Cuid V den Acht seo agus (sa mhéid go mbaineann siad le cáin bhrabús corparáide) ailt 30 agus 31 den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(6) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a éileoidh an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(7) Measfar Cuid I den Acht seo do theacht i ngníomh an 6ú lá d'Aibreán, 1964, agus beidh éifeacht aici amhail ar an agus ón lá sin.
(8) Tiocfaidh alt 28 den Acht seo i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
AN CHÉAD SCEIDEAL
Faoisimh i leith Cánach faoi Alt 8.
Réamhráiteach.
1. Lamhálfar faoiseamh de réir na bhforálacha ina dhiaidh seo den Sceideal seo i ndáil le cáin is inmhuirir de bhua alt 8 den Acht seo, i gcás ina ndéanfar éileamh go cuí de réir fho-alt (4) d'alt 9 den Acht seo.
2. Forléireofar an tagairt d'fhaoiseamh atá in alt 17 den Income Tax Act, 1918, mar thagairt a fholaíonn tagairt d'fhaoiseamh faoin Sceideal seo.
Faoiseamh trí laghdú na suimeanna is inmhuirir.
3. Nuair a bheifear ag ríomh an mhuirir i leith cánach maidir le íocaíocht ar ar inmhuirir cáin faoi alt 8 den Acht seo, nach íocaíocht chúitimh as cailliúint oifige, asbhainfear ón íocaíocht suim is comhionann agus an méid (más aon mhéid é) dar mhó ná trí mhíle punt an sochar aoisliúntais caipitiúil caighdeánach don oifig nó don fhostaíocht ar ina leith a dhéantar an íocaíocht.
4. Sa Sceideal seo, ciallaíonn “an sochar aoisliúntais caipitiúil caighdeánach” maidir le hoifig nó fostaíocht, suim arna háireamh mar a leanas, is é sin le rá—
(a) déanfar amach meánmhéid sochar oifige sealbhóra na hoifige nó na fostaíochta in aghaidh bliana amháin de réir na dtrí bliana deiridh dá sheirbhís roimh an dáta iomchuí (nó de réir tréimhse uile a sheirbhíse más lú í ná trí bliana);
(b) iolrófar an fichiú cuid den mhéid a dhéanfar amach ag (a) ar an slánuimhir de bhlianta iomlána seirbhíse a bheidh curtha isteach ag an sealbhóir san oifig nó san fhostaíocht; agus
(c) asbhainfear as an toradh ag (b) suim is comhionann le méid, nó de réir mar a bheidh, le luach ar an dáta iomchuí, aon chnapshuime (nach inmhuirir i leith cánach) a fuair an sealbhóir nó is infhaighte aige i leith na hoifige nó na fostaíochta de bhun aon scéime nó ciste de shórt dá dtagraítear i mír (d) d'fho-alt (1) d'alt 9 den Acht seo:
Ar choinníoll nach dtabharfar aon aird chun críocha na míre seo ar sheirbhís aon duine mar oifigeach nó fostaí ag comhlacht corpraithe aon tráth nuair a bhí sé ina stiúrthóir dílseánach nó ina fhostaí dílseánach (mar a mhínítear sin le halt 31 den Acht Airgeadais, 1958) ag an gcomhlacht sin.
5. I gcás inar inmhuirir cáin faoi alt 8 den Acht seo i leith dhá íocaíocht nó níos mó lena mbaineann mír 3 den Sceideal seo, is íocaíochtaí arna ndéanamh leis an duine céanna nó ina leith i ndáil leis an oifig nó an fhostaíocht chéanna nó i ndáil le hoifigí nó fostaíochtaí éagsúla a shealbhaítear faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, ansin—
(a) beidh feidhm ag an mír sin 3 ionann agus dá mba aon íocaíocht amháin de mhéid is comhionann lena méid comhiomlán na híocaíochtaí sin agus i gcás ina ndéanfar iad i leith oifigí nó fostaíochtaí éagsúla amhail is dá mba é a bheadh sa sochar aoisliúntais caipitiúil caighdeánach méid ba chomhionann le suim na sochar aoisliúntais caipitiúil caighdeánach do na hoifigí nó do na fostaíochtaí sin;
(b) i gcás ina n-áireofar na híocaíochtaí mar ioncam ó bhlianta measúnachta éagsúla, is é an faoiseamh a bheidh le deonú faoin mír sin i leith íocaíochta is inmhuirir i leith aon bhliana measúnachta an méid dar mó an faoiseamh arna ríomh de réir na forála sin roimhe seo i leith na híocaíochta sin agus aon íocaíochtaí is inmhuirir i leith blianta measúnachta roimhe sin ná an faoiseamh i leith na n-íocaíochtaí is deireanaí atá luaite;
agus i gcás nach ionann an sochar aoisliúntais caipitiúil caighdeánach d'oifig nó d'fhostaíocht ar ina leith a dhéanfar dhá cheann nó níos mó de na híocaíochtaí i gcás gach ceann de na híocaíochtaí sin, áireofar é chun críche na míre seo mar ní is comhionann leis an gceann is airde de na sochair sin.
6. Nuair a bheifear ag ríomh an mhuirir i leith cánach i gcás íocaíochta ar ar inmhuirir cáin faoi alt 8 den Acht seo is íocaíocht a dhéanfar i leith oifige nó fostaíochta ina bhfolaíonn seirbhís an tsealbhóra seirbhís choigríche agus nach íocaíocht chúitimh as cailliúint oifige, asbhainfear ón íocaíocht (i dteannta aon asbhainte a lamháiltear faoi na forálacha roimhe seo den Sceideal seo) suim a mbeidh an chomhréir chéanna idir í agus an tsuim ar ar inmhuirir cáin ar leithligh ón mír seo agus atá idir fad na seirbhíse coigríche agus fad na seirbhíse roimh an dáta iomchuí.
Faoiseamh trí laghdú cánach.
7. I gcás aon íocaíochta a bhfuil cáin inmhuirir faoi alt 8 den Acht seo ina leith, lamhálfar an faoiseamh seo a leanas trí asbhaint ón gcáin is inmhuirir de bhun an ailt sin, is é sin le rá, déanfar amach—
(a) an méid cánach ab inmhuirir ar leithligh ón mír seo i leith ioncam sealbhóra nó iarshealbhóra na hoifige nó na fostaíochta don bhliain mheasúnachta a n-áirítear an íocaíocht ina leith mar ioncam;
(b) an méid cánach ab inmhuirir amhlaidh dá mba nach ndearnadh an íocaíocht;
(c) an difríocht idir na méideanna cánach faoi seach ab inmhuirir amhlaidh ar an tuiscint—
(i) nach ndearnadh ach an codán iomchuí den íocaíocht (tar éis aon fhaoiseamh a bhain leis faoi na forálacha sin roimhe seo den Sceideal seo a asbhaint) a íoc; agus
(ii) nach ndearnadh aon chuid den íocaíocht
agus gan aird a thabhairt, i gceachtar cás, ar aon sochair oifige eile ón oifig nó ón bhfostaíocht;
agus is é an méid a bheidh le hasbhaint an difríocht idir an méid a rinneadh amach ag (a) agus suim an mhéid a rinneadh amach ag (b) agus an t-iolrú iomchuí den difríocht a rinneadh amach ag (c).
8. I gcás ina bhfolaítear in ioncam sealbhóra nó iarshealbhóra na hoifige nó na fostaíochta don bhliain mheasúnachta a n-áirítear an íocaíocht mar ioncam ina leith ioncam a bhfuil teideal aige cáin air a mhuirearú in aghaidh aon duine eile, nó cáin a asbhaint, a choimeád nó a shásamh as aon íocaíocht a dhlíonn sé a dhéanamh le haon duine eile, déanfar na méideanna dá dtagraítear i bhfomhíreanna (a) go (c) de mhír (7) den Sceideal seo a ríomh ionann is nach mbeadh an cháin sin inmhuirir i leith an ioncaim sin.
9. Sa Sceideal seo, ciallaíonn “an codán iomchuí” agus “an t-iolrú iomchuí”, faoi seach, maidir le haon íocaíocht—
(a) i gcás nach íocaíocht chúitimh as cailliúint oifige an íocaíocht, an séú cuid agus a sé;
(b) i gcás gur íocaíocht chúitimh as cailliúint oifige an íocaíocht, a haon arna roinnt ar an uimhir iomchuí de bhlianta seirbhíse gan chaitheamh, agus an uimhir sin de bhlianta;
agus chun críocha na míre seo ciallaíonn “an uimhir iomchuí de bhlianta seirbhíse gan chaitheamh” an uimhir de bhlianta iomlána a cuireadh san áireamh agus méid na híocaíochta á ríomh is blianta a mbeadh teideal ag sealbhóir na hoifige nó na fostaíochta (ar shlí seachas de bhua socruithe a dhéanfaí ar ionchas a éirí as oifig nó a dhíochur as oifig nó aon athrú iomchuí i bhfeidhmeanna nó i sochair oifige na hoifige nó na fostaíochta) chun an oifig nó an fhostaíocht nó a sochair oifige iomlána a choinneáil, agus i gcás inar lú an tréimhse a áireofar mar a dúradh ná bliain iomlán amháin nó inar mó é ná uimhir chruinn de bhlianta áireofar é chun críocha na míre seo mar bhliain iomlán amháin nó mar an uimhir iomlán de bhlianta is airde ina dhiaidh sin, de réir mar a bheidh.
10. Má bhíonn cáin inmhuirir faoi alt 8 den Acht seo i leith dhá íocaíocht nó níos mó leis an duine céanna nó ina leith maidir leis an oifig no leis an bhfostaíocht chéanna agus gur inmhuirir amhlaidh í don bhliain mheasúnachta chéanna, áireofar na híocaíochtaí sin chun críocha mhír 7 den Sceideal seo mar aon íocaíocht amháin de mhéid is comhionann le méid comhiomlán na n-íocaíochtaí sin:
Ar choinníoll, nuair nach ionann an codán iomchuí agus an t-iolrú iomchuí i leith gach ceann de na híocaíochtaí, go ndéanfar an faoiseamh faoin mír sin 7 a ríomh ar leithligh maidir le gach íocaíocht nó íocaíochtaí ag a mbeidh codán iomchuí agus iolrú iomchuí éagsúil, agus in aon ríomh den sórt sin—
(a) fágfar as an áireamh chun críocha uile na míre sin 7 aon íocaíocht ar ísle an t-iolrú iomchuí ina leith; agus
(b) nuair a bheidh an difríocht ag (c) den mhír sin á dhéanamh amach glacfar leis nach ndearnadh ach an codán iomchuí d'aon íocaíocht ar airde an t-iolrú iomchuí ina leith;
agus is é an faoiseamh a lamhálfar suim na bhfaoiseamh a bheidh ríofa amhlaidh i leith na n-íocaíochtaí faoi seach.
11. Má bhíonn cáin inmhuirir faoi alt 8 den Acht seo i leith dhá íocaíocht nó níos mó leis an duine céanna nó ina leith i ndáil le hoifigí nó fostaíochtaí éagsúla agus go mbeidh sí inmhuirir amhlaidh don bhliain mhéasúnachta chéanna, beidh feidhm ag míreanna 7 go 10 den Sceideal seo ionann agus dá ndéanfaí na híocaíochtaí sin i leith na hoifige nó na fostaíocht acéanna agus dá mba shochair oifige i leith na hoifige nó na fontaíochta céanna aon sochair oifige ó aon cheann de na hoifigí só de na fostaíochtaí sin.
Forlíontach
12. Aon tagairt atá sna forálacha roimhe seo den Sceideal seo d'íocaíocht ar inmhuirir cáin ina leith faoi alt 8 den Acht seo is tagairt í d'oiread den íocaíocht sin agus is inmhuirir i leith cánach tar éis an faoiseamh is infheidhmithe ina leith faoi fho-alt (3) d'alt 9 den Acht seo a asbhaint.
13. Sa Sceideal seo ciallaíonn “íocaíocht chúitimh as cailliúint oifige” íocaíocht a dhéanfar—
(a) de bhun ordú ó chúirt in imeachtaí mar gheall ar dhífhostú éagórach nó ar shlí eile mar gheall ar chonradh fostaíochta a shárú, nó mar shocrú ar na himeachtaí sin nó mar shocrú ar éileamh a bhféadfaí imeachtaí den sórt sin a bhunú ina leith; nó
(b) mar chúiteamh i dtaobh aon cheart a mhúchadh a mbeadh sárú air inchaingne in imeachtaí den sórt sin;
agus déanfar aon cheist i dtaobh cé acu is íocaíocht chúitimh as cailliúint oifige nó nach ea aon íocaíocht áirithe, agus cá mhéad is íocaíocht den sórt sin í, a chinneadh de réir na gcúinsí uile agus ní trí thagairt do na téarmaí ar a ndeirtear í bheith déanta a chinnfear (nó a chinnfear go huile) an cheist sin.
14. Aon tagairt atá sa Sceideal seo do shochair oifige nó fostaíochta is tagairt í do na sochair oifige sin lasmuigh d'aon íocaíocht ar ar inmhuirir cáin faoi alt 8 den Acht seo; agus nuair a bheifear ag ríomh méid na sochar oifige sin chun aon chríche de chuid an Sceidil seo—
(a) cuirfear san áireamh aon mhuirear cothromaíochta a bheidh dlite ar shealbhóir na hoifige nó na fostaíochta faoi alt 34 den Acht Airgeadais, 1959;
(b) asbhainfear aon liúntais faoi Riail 6 de na Rialacha a bhaineann le Cásanna I agus II den Sceideal D nó faoi alt 34 den Acht Airgeadais, 1959, agus aon liúntas faoi Riail 9 de na Rialacha a bhaineann le Sceideal E, nó faoi alt 32 den Acht Airgeadais, 1921, nó faoi alt 38 den Acht Airgeadais, 1958, a mbeidh teideal aige chucu;
agus, chun méid na sochar oifige in aghaidh aon bhliana seirbhíse a dhéanamh amach áireofar aon mhuirir nó liúntais mar a dúradh do bhliain mheasúnachta mar a bheadh siad ag faibhriú ó lá go lá agus cionroinnfear ar an dóigh sin iad de réir ama.
15. Sa Sceideal seo, ciallaíonn “an dáta iomchuí” maidir le híocaíocht nach íocaíocht ag iomalartú íocaíochtaí bliantúla nó íocaíochtaí tréimhsiúla eile, dáta an fhoirceanta nó an athraithe ar ina leith a dhéanfar é agus, maidir le híocaíocht ag iomalartú íocaíochtaí bliantúla nó íocaíochtaí tréimhsiúla eile, dáta an fhoirceanta nó an athraithe ar ina leith a dhéanfaí na híocaíochtaí sin.
16. Sa Sceideal seo, ciallaíonn “seirbhís choigríche” maidir le hoifig nó fostaíocht, seirbhís de chineál a fhágann—
(a) nach raibh cáin inmhuirir i leith sochar na hoifige nó na fostaíochta, nó
(b) toisc gurbh oifig nó fostaíocht faoi Sceideal E an oifig nó an fhostaíocht, nach raibh cáin faoin Sceideal sin inmhuirir i leith iomlán na sochar oifige a bhain leis an gcéanna, nó
(c) toisc go meastar gur seilbh in áit lasmuigh den Stát de réir bhrí Chás III de Sceideal D an oifig nó an fhostaíocht, nach raibh cáin i leith an ioncaim ón gcéanna le ríomh de réir Riail (1) de na Rialacha atá i gCuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929.
17. Aon tagairt atá sa Sceideal seo don mhéid cánach is inmhuirir nó ab inmhuirir ar dhuine is tagairt í don mhéid cánach is inmhuirir nó ab inmhuirir ar dhuine trí mheasúnacht nó trí asbhaint.
AN DARA SCEIDEAL
Biotáille (Rátaí Gnáth-Dhleachta Custam)
An Saghas Biotáille | Rátaí Fabhair | Lán-rátaí | ||||||
(1) | (2) | (3) | ||||||
£ | s. | d. | £ | s. | d. | |||
Ar gach galún de bhiotáille chumhraithe | .. | .. | 17 | 13 | 10 | 17 | 17 | 10 |
Ar gach galún de licéirí, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadtar i slí a léireoidh nach bhfuil an neart le | ||||||||
tástáil | .. | 14 | 18 | 7 | 15 | 1 | 11 | |
Ar gach galún, arna ríomh de réir profa, d'aon saghas biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil | ||||||||
biotáille | .. | 11 | 1 | 2 | 11 | 3 | 8 | |
AN TRIU SCEIDEAL
Dleachtanna ar Thobac
Cuid I
Custaim
Tobac Neamhmhonaraithe:— | £ | s. | d. |
má bhíonn sé scúite nó díloirgnithe:— | |||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | 3 | 0 | 0½ |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | 3 | 6 | 8½ |
mura mbíonn sé scúite nó díloirgnithe:— | |||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | 3 | 0 | 0 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | 3 | 6 | 8 |
Lán-ráta | Ráta Fabhair | |||||||
Tobac Monaraithe:— | £ | s. | d. | £ | s. | d. | ||
todóga .. .. .. .. .. | an | lb. | 3 | 16 | 0 | 3 | 3 | 4 |
toitíní .. .. .. .. .. | ,, | ,, | 3 | 13 | 6 | 3 | 1 | 3 |
Cavendish nó Negrohead .. .. | ,, | ,, | 3 | 15 | 0 | 3 | 2 | 6 |
Cavendish nó Negrohead a monaraíodh | ||||||||
faoi bhanna .. .. .. .. | ,, | ,, | 3 | 14 | 6 | 3 | 2 | 1 |
tobac monaraithe eile .. .. .. | ,, | ,, | 3 | 13 | 0 | 3 | 0 | 10 |
Snaois a bhfuil níos mó ná 13 faoin gcéad | ||||||||
de fhliuchra ann de réir meáchain .. | ,, | ,, | 3 | 13 | 0 | 3 | 0 | 10 |
Snaois nach bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | 3 | 15 | 0 | 3 | 2 | 6 | ||
meáchain .. .. .. .. | ,, | ,, | ||||||
Cuid II.
Mál
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | an | lb. | 2 | 18 | 11 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | ,, | ,, | 3 | 5 | 5½ |
tobac monaraithe:— | |||||
Cavendish nó Negrohead a monaraíodh faoi bhanna .. | ,, | ,, | 3 | 0 | 11 |
AN CEATHRU SCEIDEAL
Rátaí Dleachta Arm Tine
£ | s. | d. | |
1. Ar dheimhniú airm tine i leith piostail, lena n-áirítear aerphiostal nó gunnán .. .. .. .. .. .. .. .. | 10 | 0 | |
2. Ar dheimhniú airm tine i leith raidhfil, lena n-áirítear mionraidhfil | 1 | 0 | 0 |
3. Ar dheimhniú airm tine i leith aerghunna, lena n-áirítear aer-raidhfil | 1 | 0 | 0 |
4. Ar dheimhniú airm tine i leith airm thoirmiscthe .. .. | 10 | 0 | |
5. Ar dheimhniú airm tine i leith gunna gráin lena mbaineann forálacha alt 12 d'Acht na nArm Tine, 1964 .. .. .. .. | 10 | 0 | |
6. Ar aon deimhniú airm tine eile— | |||
Ar dheimhniú amháin den sórt sin .. .. .. | 2 | 5 | 0 |
I gcás ina ndeonofar dhá dheimhniú nó níos mó don duine céanna (ní gá gur san am céanna é) agus go rachaidh siad in éag ar an dáta céanna— | |||
ar an gcéad deimhniú den sórt sin .. .. .. | 2 | 5 | 0 |
ar an dara deimhniú den sórt sin agus ar gach deimhniú den sórt sin ina dhiaidh sin .. .. .. | 10 | 0 |
AN CUIGIU SCEIDEAL
Achtacháin a Aisghairtear
Cuid I
(1) | (2) | (3) |
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
Alt 4. |
Cuid II
(1) | (2) | (3) |
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
Fo-alt (4) d'alt 17. |
Cuid III
(1) | (2) | (3) |
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
26 & 27 Vict., c. 7. | Manufactured Tobacco Act, 1863. | In alt 4: na focail “whether imported and warehoused as such or”, coinníollacha 1 go 4, na focail “wrapping and labelling” i gcoinníoll 6 agus na focail “,wrapped, labelled,” i gcoinníoll 8; ailt 6, 7 agus 8; in alt 9, na focail “nor shall any cavendish or negrohead tobacco be imported into Great Britain and Ireland, except to be warehoused in the first instance in some warehouse approved by the Commissioners of Customs for security of duties of customs on tobacco;” agus na focail “,or being imported shall not be forthwith duly entered and warehoused,”. |
Mír (c) d'fho-alt 8 d'alt 21. | ||
Alt 45. |
Cuid IV.
(1) | (2) | (3) |
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
54 & 55 Vict., c. 39. | Stamp Act, 1891. | Ailt 79, 80 agus 90. |
62 & 63 Vict., c. 9. | Finance Act, 1899. | Alt 9. |
7 Edw. 7.c. 13. | Finance Act, 1907. | Alt 9. |
9 Edw. 7, c. 43. | Revenue Act, 1909. | Alt 9. |
10 & 11 Geo. 5, c. 18. | Finance Act, 1920. | Alt 35. |
Number 15 of 1964.
FINANCE ACT, 1964
ARRANGEMENT OF SECTIONS
Income Tax
Customs and Excise
Amendment of section 8 (4) of Finance Act, 1942, and section 20 (5) of Finance Act, 1960. | |
Death Duties
Amendment of section 12 of Finance Act, 1951, and section 34 of Finance Act, 1956. |
Stamp Duties
Corporation Profits Tax
Miscellaneous
Amendment of Part III of Finance (Miscellaneous Provisions) Act, 1956. | |
Agreement as to amount of tax not in dispute on an appeal against an assessment. | |
Acts Referred to | |
Finance Act, 1920 | 1920, c. 18. |
1958, No. 25. | |
Finance Act, 1922 | 1922, c. 17. |
1949, No. 13. | |
1957, No. 1. | |
Income Tax Act, 1918 | 1918, c. 40. |
1963, No. 23. | |
1924, No. 27. | |
1958, No. 28. | |
1929, No. 32. | |
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | 1956, No. 8. |
1956, No. 47. | |
1962, No. 15. | |
1933, No, 15. | |
1926, No. 35. | |
1935, No. 28. | |
Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959 | S.I. No. 104 of 1959. |
Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 | S.I. No. 219 of 1959. |
1931, No. 43. | |
1935, No. 7. | |
1960, No. 19. | |
1957, No. 20. | |
1932, No. 20. | |
1934, No. 31. | |
1940, No. 14. | |
Hard Pressed Tobacco Rebate Regulations, 1940 | S.R.&O., No. 279 of 1940. |
1925, No. 28. | |
1942, No. 14. | |
1952, No. 24. | |
1951, No. 15. | |
1956, No. 22. | |
Stamp Act, 1891 | 1891, c. 39. |
1963, No. 33. | |
1941, No. 14. | |
1946, No. 15. | |
1950, No. 18. | |
1961, No. 14. | |
1961, No. 1. | |
1959, No. 18. | |
Finance Act, 1921 | 1921, c. 32. |
Number 15 of 1964.
FINANCE ACT, 1964
PART I
Income Tax
Income tax and sur-tax for the year 1964-65.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1964, at the rate of six shillings and four pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1964, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1963.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1964, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1964, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1964.
Allowances from unearned income of persons aged sixty-five or upwards.
2.—(1) An individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves that at any time during the year of assessment either he or, in the case of a married man, his wife living with him was of the age of sixty-five years or upwards shall, for the purpose of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his unearned income of a sum equal to one-fourth of the amount of that income:
Provided that—
(a) in case the individual is entitled to a deduction exceeding three hundred and fifty pounds under section 16 of the Finance Act, 1920—
(i) in case that deduction is five hundred pounds, there shall be no deduction under this section, and
(ii) in any other case, the deduction under this section shall not be greater than the amount by which the deduction under the said section 16 falls short of five hundred pounds, and
(b) in any other case, the deduction under this section shall not be greater than one hundred and fifty pounds.
(2) For the purpose of subsection (1) of this section the amount of the unearned income of any individual shall be taken to be the amount of his total income diminished by the amount of his earned income.
(3) All such provisions of the Income Tax Acts as apply in relation to allowances or deductions within the meaning of the Third Schedule to the Finance Act, 1920, shall, with any necessary modifications, apply in relation to deductions under this section.
(4) Section 9 of the Finance Act, 1958, is hereby amended—
(i) by the substitution for paragraph (d) of subsection (2) of the following paragraph:
“(d) so far as it flows from relief under section 2 of the Finance Act, 1964, in proportion to the amounts of their respective unearned incomes within the meaning of the said section 2,” and
(ii) by the substitution in subsection (6) of “section 2 of the Finance Act, 1964,” for “section 4 of the Finance Act, 1951 (No. 15 of 1951), or”.
(5) In this section “earned income” and “total income” mean respectively earned income as estimated in accordance with the provisions of the Income Tax Acts and total income from all sources as so estimated.
Relief for small incomes.
3.—(1) In this section—
“total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts;
“relevant income” means, in relation to any individual, his total income exclusive of any part thereof which arises to him by virtue or in consequence of a disposition within the meaning of section 20 of the Finance Act, 1922, and which, if subparagraphs (ii) and (iii) of paragraph (b) of subsection (1) of that section had been omitted therefrom, would be deemed to be income of the person by whom the disposition was made.
(2) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves that his total income for the year of assessment does not exceed four hundred and fifty pounds, shall, for the purpose of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his relevant income of a sum equal to one-fourth of the amount of that income.
(3) Subject as aforesaid, an individual not entitled to a deduction under the foregoing subsection shall be entitled to have the amount of the income tax payable in respect of his total income reduced, where necessary, so as not to exceed a sum equal to the aggregate of the two following amounts, that is to say, the amount of the tax which would have been payable if his total income had amounted to, but had not exceeded, four hundred and fifty pounds and one-half of the amount by which his total income exceeds four hundred and fifty pounds.
(4) For the purposes of subsection (3) of this section, the computation of the tax which would have been payable if the individual's total income had amounted to, but had not exceeded, four hundred and fifty pounds shall be made—
(a) in a case in which the individual's relevant income amounts to not less than four hundred and fifty pounds, on the basis that the income of four hundred and fifty-pounds consisted wholly of relevant income, and
(b) in a case in which the individual's relevant income is less than four hundred and fifty pounds, on the basis that the income of four hundred and fifty pounds included the whole of the relevant income.
(5) An individual shall not be entitled to any deduction or relief under this section if he is entitled to a deduction under section 2 of this Act and any deduction or relief under this section shall be in substitution for and not in addition to the deduction under section 16 of the Finance Act, 1920.
(6) Section 9 of the Finance Act, 1958, is hereby amended—
(i) by the insertion before paragraph (e) of subsection (2) of the following paragraph:
“(dd) so far as it flows from relief under section 3 of the Finance Act, 1964, in proportion to the amounts of their respective relevant incomes within the meaning of the said section 3, and” and
(ii) by the addition of “or under section 3 of the Finance Act, 1964” at the end of subsection (6).
(7) All such provisions of the Income Tax Acts as apply in relation to allowances or deductions within the meaning of the Third Schedule to the Finance Act, 1920, shall, with any necessary modifications, apply in relation to deductions or relief under this section.
Limitation of deductions for certain taxes.
4.—As respects the computation of income for the purposes of income tax for the year 1964-65 or for any subsequent year of assessment—
(a) any deduction which, but for this paragraph, would be allowable for the tax in the United Kingdom known as profits tax shall be reduced by an amount equal to so much of that tax as can, under section 21 of the Finance Act, 1949, be allowed as a credit against corporation profits tax;
(b) paragraph 8 of the Second Schedule to the Finance Act, 1958, shall have effect as if, in clause (c) of subparagraph (3), “either falls to be allowed as a credit against corporation profits tax, or” were deleted.
Carrying out of voluntary health schemes—deeming not to be trade.
5.—The business of carrying out under section 4 of the Voluntary Health Insurance Act, 1957, schemes of voluntary health insurance shall, for all the purposes of the Income Tax Acts in relation to the Voluntary Health Insurance Board, be deemed not to be a trade, and accordingly, in particular and without prejudice to the generality of the foregoing, that Board shall be exempt from income tax under Case I of Schedule D in respect of profits or gains arising from that business:
Provided that that Board shall be entitled to relief under section 34 of the Income Tax Act, 1918, as if the foregoing provisions of this section had not been enacted.
Amendment of section 22 of Finance Act, 1963, and deeming of having ceased to be collector.
6.—(1) Section 22 of the Finance Act, 1963, is hereby amended by the addition of the following subsection:
“(3) As soon as may be after the termination of the appointment of a collector referred to in subsection (2) of this section, the inspector of taxes shall transmit to the Collector-General for collection particulars of all sums of income tax or balances thereof contained in duplicates which were delivered to that collector and which remained unpaid on such termination, and references in the Income Tax Acts to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.”
(2) The reference in subsection (2) of section 23 of the Finance Act, 1963, to section 22 of that Act shall be construed as including a reference to that section as amended by subsection (1) of this section.
(3) Where, before or after the 6th day of April, 1964, the collector duly appointed to collect any income tax in succession to another collector institutes or continues proceedings under section 11 of the Finance Act, 1924, for the recovery of the tax or any balance thereof, the other collector shall, for the purposes of the proceedings, be deemed until the contrary is proved to have ceased to be the collector appointed to collect the tax.
Sur-tax to be charged on consideration for certain restrictive covenants, etc.
7.—(1) Where—
(a) an individual who holds, has held or is about to hold an office or employment gives, in connection with his holding thereof, an undertaking (whether absolute or qualified and whether legally valid or not) the tenor or effect of which is to restrict him as to his conduct or activities; and
(b) in respect of the giving of that undertaking by him, or of the total or partial fulfilment of that undertaking by him, any sum is paid, on or after the 14th day of April, 1964, either to him or to any other person; and
(c) apart from this section, the sum paid would neither fall to be treated as income of any person for the purposes of income tax for any year of assessment nor fall to be taken into account as a receipt in computing, for the purposes of income tax for any year of assessment, the amount of any income of, or loss incurred by, any person,
the same results shall follow in relation to sur-tax for the year of assessment in which the said sum is paid as would have followed if the said sum had been paid to the said individual (and not to any other person) as and for the net amount of an annual payment to which the said individual was entitled, being an annual payment chargeable to income tax from the gross amount of which tax had been duly deducted under Rule 21 of the General Rules:
Provided that where the individual has died before the payment of the said sum, so much of the preceding provisions of this subsection as relates to the results which are to follow from the matters specified in paragraphs (a) to (c) of this subsection shall have effect as if the said sum had been paid immediately before the death.
(2) Where valuable consideration otherwise than in the form of money is given in respect of the giving of, or of the total or partial fulfilment of, any undertaking, the preceding provisions of this section shall apply as if a sum had instead been paid equal to the value of that consideration.
(3) The preceding provisions of this section shall not apply to any sum paid or consideration given if the undertaking in question was given before the 14th day of April, 1964.
(4) Where any sum is paid or valuable consideration given to any person in any year of assessment in respect of the giving of, or of the total or partial fulfilment of, an undertaking given on or after the 14th day of April, 1964, and satisfying the conditions specified in paragraph (a) of subsection (1) of this section (not being a sum from which tax is duly deducted under any provision of the Income Tax Acts), it shall be the duty of the person paying over the sum or giving the consideration to deliver particulars thereof in writing to the inspector of taxes not later than one month after the end of that year, identifying the recipient of the payment or consideration, the undertaking in connection with which it was made or given and the individual who gave that undertaking.
(5) The Third Schedule to the Finance Act, 1963, is hereby amended by the insertion in the third column thereof of “Finance Act, 1964 Subsection (4) of section 7”.
(6) In this section, “office or employment” means any office or employment whatsoever such that the emoluments thereof, if any, are or would be chargeable to income tax under Schedule E, or under Case III of Schedule D in accordance with Rule (1) of the Rules contained in Part II of the First Schedule to the Finance Act, 1929, for any year of assessment; and references in this section to the giving of valuable consideration do not include references to the mere assumption of an obligation to make over or provide valuable property, rights or advantages, but do include references to the doing of anything in or towards the discharge of such an obligation.
Payments on retirement or removal from office or employment.
8.—(1) Subject to the provisions of this and the next following section, income tax shall be charged under Schedule E in respect of any payment to which this section applies which is made to the holder or past holder of any office or employment, or to his executors or administrators, whether made by the person under whom he holds or held the office or employment or by any other person.
(2) This section applies to any payment (not otherwise chargeable to income tax) which is made, whether in pursuance of any legal obligation or not, either directly or indirectly in consideration or in consequence of, or otherwise in connection with, the termination of the holding of the office or employment or any change in its functions or emoluments including any payment in commutation of annual or periodical payments (whether chargeable to tax or not) which would otherwise have been made as aforesaid
(3) For the purposes of this and the next following section, any payment made to the spouse or any relative or dependant of a person who holds or has held an office or employment, or made on behalf of or to the order of that person, shall be treated as made to that person, and any valuable consideration other than money shall be treated as a payment of money equal to the value of that consideration at the date when it is given.
(4) Any payment which is chargeable to tax by virtue of this section shall be treated as income received on the following date, that is to say—
(a) in the case of a payment in commutation of annual or other periodical payments, the date on which the commutation is effected;
(b) in the case of any other payment, the date of the termination or change in respect of which the payment is made,
and shall be treated as emoluments of the holder or past holder of the office or employment assessable to income tax under Schedule E and any such payment shall be treated for all the purposes of the Income Tax Acts as earned income.
(5) In the case of the death of any person who, if he had not died, would have been chargeable to tax in respect of any such payment, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.
(6) This section does not apply to any payment made before the 14th day of April, 1964, nor to any payment, whenever made, being—
(a) a payment made in pursuance of an obligation incurred before that date; or
(b) a payment made in respect of a termination or change which took place before that date, not being a payment made in commutation of annual or periodical payments;
but subject as aforesaid this section applies to payments made before as well as after the passing of this Act.
(7) Where any payment chargeable to tax under this section is made to any person in any year of assessment, it shall be the duty of the person by whom it is made to deliver particulars thereof in writing to the inspector of taxes not later than fourteen days after the end of that year.
(8) The Third Schedule to the Finance Act, 1963, is hereby amended by the insertion in the third column thereof of “Finance Act, 1964 Subsection (7) of section 8”.
Exemptions and reliefs in respect of tax under section 8.
9.—(1) Tax shall not be charged by virtue of the last foregoing section in respect of the following payments, that is to say—
(a) any payment made in connection with the termination of the holding of an office or employment by the death of the holder, or made on account of injury to or disability of the holder of an office or employment;
(b) any sum chargeable to sur-tax under section 7 of this Act;
(c) a benefit provided in pursuance of any such scheme or agreement as is referred to in section 32 of the Finance Act, 1958, where the holder of the office or employment was chargeable to tax in respect of sums paid, or treated as paid, with a view to the provision of the benefit;
(d) a benefit paid in pursuance of any such scheme or fund as is described in subsection (1) and subsection (2) of section 33 of the Finance Act, 1958.
(2) Tax shall not be charged by virtue of the last foregoing section in respect of a payment in respect of an office or employment in which the holder's service included foreign service where—
(a) in the case of a payment of compensation for loss of office, the foreign service comprised the whole of the three years immediately preceding the relevant date (or the whole period of service if less than three years), or
(b) in the case of any other payment, the foreign service comprised either—
(i) in any case, three-quarters of the whole period of service down to the relevant date, or
(ii) where the period of service down to the relevant date exceeded ten years, the whole of the last ten years, or
(iii) where the period of service down to the relevant date exceeded twenty years, one-half of that period, including any ten of the last twenty years.
(3) Tax shall not be charged by virtue of the last foregoing section in respect of a payment of an amount not exceeding three thousand pounds, and in the case of a payment which exceeds that amount shall be charged only in respect of the excess:
Provided that where two or more payments in respect of which tax is chargeable by virtue of that section, or would be so chargeable apart from the foregoing provisions of this subsection, are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, this subsection shall apply as if those payments were a single payment of an amount equal to that aggregate amount; and the amount of any one payment chargeable to tax shall be ascertained as follows, that is to say—
(a) where the payments are treated as income of different years of assessment, the said sum of three thousand pounds shall be deducted from a payment treated as income of an earlier year before any payment treated as income of a later year; and
(b) subject as aforesaid, the said sum shall be deducted rateably from the payments according to their respective amounts.
(4) The person chargeable to tax by virtue of the last foregoing section in respect of any payment may, before the expiration of six years after the end of the year of assessment of which it is treated as income, by notice in writing to the inspector of taxes claim any such relief in respect of the payment as is applicable thereto under the First Schedule to this Act; and where such a claim is duly made and allowed, all such repayments and assessments of tax shall be made as are necessary to give effect thereto.
(5) For the purposes of this section and of the First Schedule to this Act offices or employments in respect of which payments to which the last foregoing section applies are made shall be treated as held under associated employers if, on the date which is the relevant date in relation to any of those payments, one of those employers is under the control of the other or of a third person who controls or is under the control of the other on that or any other such date.
(6) In this section “control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.
(7) In this section “the relevant date”, “payment of compensation for loss of office” and “foreign service” have the same meaning as in the First Schedule to this Act, and references to an employer or to a person controlling or controlled by an employer include references to his successors.
(8) For the purposes of any provision of the Income Tax Acts requiring income of any description to be treated as the highest part of a person's income, that income shall be calculated without regard to any payment chargeable to tax by virtue of the last, foregoing section.
Power to omit Schedule A assessments in certain cases.
10.—(1) In this section—
“basis period” means, in relation to a year of assessment, the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period;
“company” means any body corporate;
“short lease” has the same meaning as in Part IX of the Finance Act, 1963;
“trade” means a trade within Case I of Schedule D;
“unit of valuation” means any lands, tenements or hereditaments valued under the Valuation Acts as a unit.
(2) (a) Subject as hereafter provided, this section applies to any unit of valuation in respect of which a company is assessable under Schedule A being a unit of valuation of which no part fails, at any time during the year of assessment, to satisfy one or other of the following conditions, that is to say:
(i) that it is wholly occupied by the company assessable as aforesaid for the purposes of a trade, or
(ii) that it, with or without other premises, is subject to a short lease granted by the company not being such a lease as is referred to in section 87 of the Finance Act, 1963.
(b) This section does not apply to a unit of valuation—
(i) of which the whole or a part is occupied for the purposes of a trade which consists wholly or partly of exempted trading operations within the meaning of Part II of the Finance (Miscellaneous Provisions) Act, 1958, or
(ii) in respect of which any rent is payable under a short lease by the company assessable under Schedule A in respect thereof.
(c) For the purposes of subparagraph (ii) of paragraph (a) of this subsection, the currency of a lease shall be determined as it would be determined for the purposes of subsection (4) of section 84 of the Finance Act, 1963.
(3) Notwithstanding anything in the Income Tax Acts, no assessment under Schedule A need be made for 1964-65 or any subsequent year of assessment in respect of a unit of valuation to which this section applies; and where, for any year of assessment, an assessment under Schedule A is not made, the annual value of the unit of valuation shall not, save as is hereafter provided, be taken into account for any purpose of the said Acts in relation to the company assessable under Schedule A in respect thereof.
(4) Where—
(a) the whole or a part of a unit of valuation to which this section applies (hereafter in this subsection referred to as the unit) is occupied at any time during a year of assessment (hereafter in this subsection referred to as the relevant year) for the purposes of a trade carried on by the company concerned, and
(b) an assessment under Schedule A is not made for the relevant year in respect of the unit,
the following provisions shall apply to the computation for the purpose of assessment of the amount of the profits or gains of the trade for the basis period for the relevant year but not to the computation for the purpose of relief of the amount of a loss sustained in the trade in that period:
(i) the profits or gains of the basis period shall first be computed as if an assessment under Schedule A in respect of the unit had been made for every year of assessment falling wholly or partly within the basis period for which such an assessment was not made;
(ii) the amount computed in accordance with paragraph (i) of this subsection shall then be adjusted as if, in addition to the trading receipts taken into account in arriving at it, the company had received in the basis period an amount of trading receipts equal to the sum specified in the next following paragraph and the amount computed in accordance with the said paragraph (i) as so adjusted shall for all purposes of the Income Tax Acts be taken to be the amount of the profits or gains of the basis period;
(iii) the sum referred to in paragraph (ii) of this subsection is a sum equal to the amount of the assessment under Schedule A which might have been made in respect of the unit for the relevant year or, in a case in which Rule 7 of No. V of Schedule A would have applied, the net amount, as reduced for the purposes of collection, of the assessment which might have been made as aforesaid, provided that in a case in which the whole of the unit is not occupied for the purposes of the trade throughout the relevant year, the sum hereinbefore specified shall be appropriately reduced.
(5) (a) Where—
(i) the assessment under Schedule A for any year of assessment (hereafter in this subsection referred to as the relevant year) in respect of a unit of valuation to which this section applies (hereafter in this subsection referred to as the unit) would, if made, fall to be reduced for the purposes of collection under Rule 7 of No. V of Schedule A,
(ii) an assessment under Schedule A is not made for that year in respect of the unit,
(iii) a period (hereafter in this subsection referred to as the unassessed period) being the whole or a part of that year falls within a period (hereafter in this subsection referred to as the accounting period) for which the accounts of the company concerned are made up, and
(iv) the whole or a part of the unit is occupied at any time during the unassessed period for the purposes of a trade carried on by the company,
there shall be allowed in the computation of the amount of a loss sustained in the trade in the accounting period such deduction, if any, as is authorised by paragraph (b) of this subsection.
(b) (i) In a case in which the unassessed period coincides with the relevant year and the whole of the unit was throughout that period occupied for the purposes of the trade, the deduction under paragraph (a) of this subsection shall be equal to the amount, if any, by which the net amount of the assessment under Schedule A which might have been made for the relevant year in respect of the unit falls short of the sum which, if the said assessment had been made, would have fallen to be deducted, under Rule 5 of the Rules applicable to Cases I and II of Schedule D, in respect of the unassessed period on account of the annual value of the unit.
(ii) In any other case, the deduction under paragraph (a) of this subsection shall be the same proportion of the deduction which would have been allowable thereunder, if subparagraph (i) of this paragraph applied, as the proportion which the sum which in the circumstances of the case would, if an assessment under Schedule A in respect of the unit had been made for the relevant year, have fallen to be deducted, under the said Rule 5, in respect of the unassessed period on account of the annual value of the unit bears to the sum which would have fallen to be deducted under that Rule if the circumstances were as stated in the said subparagraph (i).
(6) Where in consequence of the operation of the foregoing provisions of this section the amount of the profits or gains of a trade on which a company is chargeable to tax under Case I of Schedule D is, for any year of assessment, greater than it would otherwise have been, only so much of the profits or gains on which the company is so chargeable as does not exceed the amount on which it would have been so chargeable if this section had not been enacted and only so much of the tax payable by the company as is attributable to that part of the profits or gains shall be taken into account in determining the amount of any relief to which the company is entitled for the year of assessment under the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, Part II or Part III of the Finance (Miscellaneous Provisions) Act, 1956, or section 70 of the Finance Act, 1963.
(7) The circumstance that in accordance with this section an assessment under Schedule A is not made in respect of any unit of valuation shall not have the effect that a sum, which would otherwise be treated in accordance with Part IV of the Finance Act, 1958, as a perquisite of an office or employment, is not so treated.
(8) (a) A company may by notice in writing delivered to the inspector of taxes within the time limited by paragraph (b) of this subsection elect that this section shall not have effect in relation to it and, where a company has so elected, no unit of valuation in respect of which it is assessable under Schedule A shall be a unit of valuation to which this section applies.
(b) A notice under paragraph (a) of this subsection shall be delivered—
(i) in the case of a company in existence at the passing of this Act, within six months from the date of such passing,
(ii) in any other case, within six months from the date on which the company is incorporated.
(c) A company may at any time withdraw a notice given by it under paragraph (a) of this subsection and thereupon the notice shall cease to have effect as from the beginning of the next following year of assessment.
Payment of certain rents without deduction of tax.
11.—(1) In this section—
“lessor” means a person to whom rent is payable;
“premises” means any lands, tenements or hereditaments in the State;
“rent” means any such payment as is mentioned in paragraph (b) of subsection (1) of section 94 of the Finance Act, 1963.
(2) (a) It shall be lawful for the inspector of taxes to enter into an arrangement with a lessor whereby the income tax chargeable on any or all rents payable to the lessor is assessed and charged by assessment under Case VI of Schedule D instead of being deducted under Rule 19 or Rule 21 of the General Rules.
(b) Where pursuant to such an arrangement a lessor is for any year of assessment chargeable by assessment under Case VI of Schedule D in respect of two or more amounts of rent, the several amounts may be assessed in one assessment.
(c) Any such arrangement shall come into force as from the beginning of a year of assessment.
(d) Either party to any such arrangement may at any time give notice in writing to the other that he wishes to terminate the arrangement, and, on the expiration of one month from the giving of such notice, the arrangement shall be terminated.
(3) In connection with the making of an arrangement under this section and from time to time during the currency of such an arrangement, the inspector of taxes may by notice in writing require the lessor to deliver within the time limited by the notice such information as may be specified in the notice as to the rents receivable by him and, in particular and without prejudice to the generality of the foregoing, may require the lessor to deliver a statement setting out the names and addresses of all persons by whom rents are payable to him, the annual amount of the rent so payable by each such person and the situation of the premises in respect of which such rent is payable.
(4) Where it is necessary to do so for the purpose of giving effect to subsection (2) of this section, the inspector of taxes may give to any person by whom a rent is payable—
(a) a notice in writing instructing him that payments of the rent becoming payable by him to the lessor concerned on or after a specified date (which shall be not less than one month after the date of the notice) are to be paid without deduction of tax;
(b) a notice in writing instructing him that the notice previously given under paragraph (a) of this subsection is cancelled and that tax is deductible from all payments of the rent paid after a specified date (which shall be not less than seven days after the date of the notice).
(5) The following provisions shall have effect in relation to payments of rent which by reference to instructions given under subsection (4) of this section are payable without deduction of tax—
(a) section 94 of the Finance Act, 1963, shall have effect in relation to the payments as if paragraph (b) of subsection (3) were deleted;
(b) the payments shall be deemed for the purposes of paragraph (b) of subsection (4) of section 84 of the Finance Act, 1963, to have been payable under a short lease;
(c) where the payments becoming payable in a year of assessment are paid in respect of premises occupied for the purposes of a trade, profession or vocation carried on by the person by whom they are paid, that person shall be allowed, by repayment or otherwise, such relief, if any, as may be necessary to reduce the total amount of tax ultimately borne by him for the year to the amount which would have been so borne if the notice under paragraph (a) of subsection (4) of this section had not been given;
(d) so much of the payments becoming payable in a year of assessment as do not otherwise fall to be taken into account in the computation, for the purposes of income tax, of the amount of any profits or gains or loss of the person by whom they are paid shall be deducted from or set off against the income for the year of assessment of that person.
(6) The Third Schedule to the Finance Act, 1963, is hereby amended by the insertion in the second column thereof of “Finance Act, 1964 Subsection (3) of section 11”.
Payment of interest on certain securities.
12.—(1) Any debentures, debenture stock or other forms of security issued after the passing of this Act 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 2 of the Finance Act, 1924, and that section shall apply accordingly.
(2) Notwithstanding anything contained in the Income Tax Acts, in computing for the purposes of assessment under Case I of 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 or other forms of security which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924, 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 Aer Lingus, Teoranta, Aer Rianta, Teoranta, and Aerlinte Eireann, Teoranta.
(4) There shall be added to Rule 1 of Case III of Schedule D of the Income Tax Act, 1918, the following clause:
“(m) interest on debentures, debenture stock or other forms of security issued by Aer Lingus, Teoranta, Aer Rianta, Teoranta, or Aerlinte Eireann, Teoranta, in cases where such interest is paid without deduction of tax.”
PART II
Customs and Excise
Beer.
13.—(1) In lieu of the duty of excise imposed by subsection (1) of section 3 of the Finance Act, 1962, there shall be charged, levied and paid on all beer brewed within the State on or after the 15th day of April, 1964, a duty of excise at the rate of thirteen pounds, six shillings and ninepence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duty of customs imposed by subsection (2) of section 3 of the Finance Act, 1962, there shall, as on and from the 15th day of April, 1964, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates:
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand, two hundred and fifteen degrees—fifty-three pounds, nine shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand, two hundred and fifteen degrees—sixty-two pounds, twelve shillings.
(3) In lieu of the duty of customs imposed by subsection (3) of section 3 of the Finance Act, 1962, there shall, as on and from the 15th day of April, 1964, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (2) of this section) imported into the State, a duty of customs at the rate of thirteen pounds, seven shillings and threepence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(4) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1), subsection (2) or subsection (3) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of thirteen pounds, seven shillings on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(5) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(6) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to either of the duties of customs to which this section refers.
Spirits.
14.—(1) The Finance Act, 1920, as amended by section 4 of the Finance Act, 1962, shall, as on and from the 15th day of April, 1964, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the Second Schedule to this Act for the matter inserted therein by the said section 4, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Spirits (Northern Ireland).
15.—(1) This section applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.
(2) The customs duty on spirits mentioned in the last foregoing section shall, as on and from the day after the day on which this Act is passed, be charged, levied and paid on spirits to which this section applies at the rate of nine pounds, eleven shillings and sevenpence for every gallon computed at proof in lieu of the rate chargeable under the last foregoing section.
Hydrocarbon oils.
16.—(1) In this section—
“the Act of 1935” means the Finance Act, 1935;
“the (No. 69) Order” means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959;
“the (No. 84) Order” means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931, as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 15th day of April, 1964, at the rate of 3s. 1 ⅙d. the gallon in lieu of the rate specified in paragraph 3 of the (No. 84) Order.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935, as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 15th day of April, 1964, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 01/6d. the gallon in lieu of the rate specified in paragraph 2 of the (No. 69) Order.
(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid, as on and from the 15th day of April, 1964, at the rate of 2s. 5 11/12 d. the gallon in lieu of the rate now chargeable by virtue of paragraph 4 of the (No. 84) Order.
(5) As on and from the 15th day of April, 1964, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 2s. 5 11/12d the gallon, be 2s. 5 11/12d. the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the (No. 84) Order, paid at the rate of 2s. 4 11/12d the gallon, be 2s. 4 11/12 d. the gallon,
in lieu of the rate allowable immediately before the 15th day of April, 1964, by virtue of subsection (2) of section 18 of the Finance Act, 1960.
(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 15th day of April, 1964, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 2s. 4 11/12d. the gallon in lieu of the rate now chargeable by virtue of paragraph 3 of the (No. 69) Order.
(7) As on and from the 15th day of April, 1964, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 4 11/12d. the gallon, shall be 2s. 4 11/12d. the gallon in lieu of the rate allowable immediately before the 15th day of April, 1964, by virtue of subsection (3) of section 18 of the Finance Act, 1960.
(8) As on and from the 15th day of April, 1964, the rate of any repayment allowed under subsection (8) of section 10 of the Finance Act, 1957, in respect of hydrocarbon oil on which such repayment is allowable and on which either—
(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 4 11/12d. the gallon, or
(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 2s. 4 11/12 d. the gallon or 2s. 5 11/12 d. the gallon,
shall be 9d. the gallon in lieu of the rate allowable immediately before the 15th day of April, 1964.
Tobacco.
17.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (6) of section 5 of the Finance Act, 1962.
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (7) of section 5 of the Finance Act, 1962.
(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940, shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 15th day of April, 1964, be at the rate of one pound, two shillings and fivepence per pound.
(4) (a) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 15th day of April, 1964, sold and sent out for use within the State any tobacco to which this subsection applies manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer, provided that he complies with the relevant regulations made under or applied by this section, shall be entitled to receive a rebate at the rate of four shillings and sixpence per pound on such tobacco to which this subsection applies.
(b) The Hard Pressed Tobacco Rebate Regulations, 1940, shall have effect in relation to the rebate under this subsection, and for that purpose—
(i) the references in Regulations 1, 3, 6, 7, 8 and 9 of those Regulations to hard pressed tobacco shall be construed as including references to tobacco to which this subsection applies, and
(ii) the references in Regulations 1, 2, 3, 5, 7 and 8 of those Regulations to rebate shall be construed as including references to rebate under this subsection.
(c) This subsection applies to manufactured tobacco of kinds normally intended to be used in pipes, not being tobacco which is hard pressed tobacco as defined in section 17 of the Finance Act, 1940.
(5) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer, and if any such regulations are made, the Hard Pressed Tobacco Rebate Regulations, 1940, shall cease to have effect in relation to the rebate under this section.
(6) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, or under section 17 of the Finance Act, 1940, makes (whether in a return relating to the rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence and shall be liable to a customs penalty of £100 or three times the value of the tobacco (including the duty thereon) in respect of which he made the statement or representation, whichever is the greater, and the tobacco shall be liable to forfeiture.
Firearm certificate duty.
18.—(1) In this section “firearm certificate” means a firearm certificate granted under the Firearms Acts, 1925 and 1964.
(2) In the case of a firearm certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1964, there shall be charged, levied and paid an excise duty at the rate specified in the Fourth Schedule to this Act.
(3) The excise duty on a firearm certificate coming into force on or after the 1st day of August, 1964, shall be paid to and collected by the Minister for Justice or the Garda Síochána.
(4) Sections 40 and 43 of the Finance Act, 1925, shall not have effect in relation to a firearm certificate coming into force on or after the 1st day of August, 1964.
Amendment of section 8 (4) of Finance Act, 1942, and section 20 (5) of Finance Act, 1960.
19.—(1) Subsection (4) of section 8 of the Finance Act, 1942, is hereby amended—
(i) by the deletion of “against the owner of a motor vehicle”,
(ii) by the substitution for “the said”, where those words occur firstly, of “a”, and
(iii) by the substitution for “the said owner of the said motor vehicle” of “(i) either the owner of the said vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the said motor vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the said motor vehicle, the person so in charge”.
(2) Subsection (5) of section 20 of the Finance Act, 1960, is hereby amended—
(i) by the deletion of “and (c) the defendant is the owner of the vehicle,” and
(ii) by the substitution for “such owner” of “(i) either the owner of the vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the vehicle, the person so in charge”.
Provisions in relation to samples of hydrocarbon oil.
20.—(1) The provisions of this section shall have effect in relation to samples of hydrocarbon oil taken under section 21 of the Finance Act, 1935, or under any regulations made under that section.
(2) The result of an analysis of such a sample shall not be admissible on behalf of the prosecution in any proceedings under section 21 of the Finance Act, 1935, unless the analysis was made by an authorised analyst.
(3) In any such proceedings as are mentioned in the foregoing subsection—
(a) a certificate purporting to be signed by an authorised analyst may be tendered in evidence without proof,
(b) where such a certificate is so tendered—
(i) it shall be deemed until the contrary is proved to have been signed by an authorised analyst,
(ii) it shall be evidence until the contrary is proved of the facts stated therein,
(iii) subject to the next subparagraph, it shall not be necessary for the person who signed it to attend or give viva voce evidence,
(iv) if any statement contained in it is disputed by the defendant, the Judge or Justice shall, at the request of the prosecution, give a reasonable opportunity, by adjournment of the hearing or otherwise, for the person by whom the analysis was made to attend and give viva voce evidence.
(4) In this section “authorised analyst” means the State Chemist or a person acting under his direction.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
21.—(1) Section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the insertion after subsection (7) of the following subsection:
“(7A) Duty under this section shall not be charged or levied in respect of any vehicle by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes.”
(2) Section 2 of the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the insertion after subsection (1) of the following subsections:
“(1A) Where, but for this subsection, duty would become and be chargeable on a vehicle at a higher rate by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes, duty shall not become or be chargeable at that higher rate.
(1B) Where a tractor to which subparagraph (b) or subparagraph (c) of paragraph (4) of Part I of the Schedule to this Act applies is used on public roads for the purpose of bringing it, with a snow plough or similar contrivance attached, to a place where it is to be used or from a place where it has been used for clearing snow from roads, a higher rate of duty shall not become or be chargeable in respect of the tractor by reason of such user.”
PART III
Death Duties
Amendment of section 12 of Finance Act, 1951, and section 34 of Finance Act, 1956.
22.—(1) Section 12 of the Finance Act, 1951, is hereby amended by the addition at the end of subsection (2) of “or, in a case in which an interest in property limited to cease on a death (including an interest in property subject to a limitation (in whatsoever form) having the effect of providing in the alternative for the cesser of such interest on a death or on the occurrence of some event or expiration of some period before such death) has, after it has become an interest in possession, determined (whether by surrender, divesting, forfeiture or any other means except the expiration of a fixed term at the expiration whereof such interest was limited to cease), such as to operate by reference to persons in whose beneficial ownership the relevant securities are or were immediately before the date on which such interest determined.”
(2) Section 34 of the Finance Act, 1956, is hereby amended by the addition at the end of subsection (3) of “or, in a case in which an interest in property limited to cease on a death (including an interest in property subject to a limitation (in whatsoever form) having the effect of providing in the alternative for the cesser of such interest on a death or on the occurrence of some event or expiration of some period before such death) has, after it has become an interest in possession, determined (whether by surrender, divesting, forfeiture or any other means except the expiration of a fixed term at the expiration whereof such interest was limited to cease), such as to operate by reference to persons beneficially owning the stocks or other securities immediately before the date on which such interest determined”.
(3) The foregoing provisions of this section shall not operate to prevent the grant of any exemption which would be lawful if those provisions were disregarded.
PART IV
Stamp Duties
Termination of stamp duty on certain instruments.
23.—(1) An instrument referred to under any of the following headings in the First Schedule to the Stamp Act, 1891, shall be exempt from all stamp duties—
(a) Letter of Allotment and Letter of Renunciation, or any other document having the effect of a letter of allotment.
(b) Scrip Certificate, Scrip, or other document.
(c) Letter or Power of Attorney, and Commission, Factory, Mandate, or other instrument in the nature thereof.
(d) Notarial Act.
(e) Protest of any bill of exchange or promissory note.
(f) Voting Paper.
(2) This section shall come into operation on the 1st day of August, 1964, or the date of the passing of this Act, whichever is the later.
Agreement as to stamp duty on certain instruments.
24.—(1) The Revenue Commissioners may, if they in their discretion so think proper, enter into an agreement with any body corporate to which this section applies for the composition, in accordance with the following provisions of this section, of the stamp duty chargeable under the heading “Bill of Exchange or Promissory Note” in the First Schedule to the Stamp Act, 1891, on instruments drawn by the body corporate on their banker on forms provided by themselves.
(2) Any such agreement shall be in such form and on such terms and shall contain such conditions as the Revenue Commissioners think proper and, in particular, the agreement shall require the body corporate to deliver to the Revenue Commissioners periodical accounts in respect of the instruments to which it relates giving particulars of those instruments.
(3) While any such agreement remains in force, any instrument to which it relates and which bears such indication of the payment of stamp duty as the Revenue Commissioners may require shall not be chargeable with stamp duty, but, in lieu thereof and by way of composition, the body corporate who have entered into the agreement shall pay to the Revenue Commissioners, on the delivery of any account under the agreement, such sums as would, but for the provisions of this section, have been chargeable by way of stamp duty on instruments to which the agreement relates drawn during the period to which the account relates.
(4) Where the body corporate concerned make default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, they shall be liable to a fine not exceeding fifty pounds for any day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of five per cent, per annum from the date when the default begins.
(5) This section applies to every body corporate incorporated in the State other than a company as defined in section 2 of the Companies Act, 1963.
(6) Any agreement which was entered into under section 45 (repealed by this Act) of the Finance Act, 1963, and which was in force immediately before the passing of this Act shall have effect after such passing as if it had been entered into under this section.
PART V
Corporation Profits Tax
Relief in respect of certain losses.
25.—(1) Subject to the provisions of this section, where the company carrying on a business has, in any accounting period ending on or after the 1st day of January, 1962, sustained a loss in the business (to be computed in like manner as profits arising in an accounting period are computed for the purpose of corporation profits tax), the company may claim that the loss, in so far as it is not otherwise taken into account so as to reduce or relieve any charge to corporation profits tax, shall be carried forward and, as far as may be, deducted from or set off against the profits arising from the business in the next accounting period and, if and so far as it exceeds the profits so arising in that period, against the profits so arising in the next accounting period, and so on.
(2) Where, of an accounting period in which a loss has been sustained, part is before and part after the beginning of the 1st day of January, 1962, the loss shall be apportioned between the period up to and the period beginning on that date in proportion to the respective lengths of those periods, and so much of the loss as is apportioned to the period up to that date shall be disregarded for the purposes of subsection (1) of this section.
(3) In this section “business” means any trade or business or any undertaking of a similar character the profits whereof are profits to which Part V of the Finance Act, 1920, applies.
(4) The purposes imported by the reference in subsection (3) of section 53 of the Finance Act, 1920, to the purposes of Part V of that Act shall, notwithstanding subsection (5) of section 35 of this Act, not include the purposes of the foregoing subsections of this section.
Amendment of section 52 of Finance Act, 1920.
26.—(1) With effect as on and from the 1st day of January, 1964, subsection (3) of section 52 of the Finance Act, 1920, shall be construed and have effect as if, in the definition of the word “company” contained in that subsection, the words “nor a private company the liability of whose members is unlimited” were omitted.
(2) For the purpose of giving effect to subsection (1) of this section, where part of an accounting period is before and part after the beginning of the 1st day of January, 1964, the total profits of the accounting period shall be apportioned between the period up to and the period beginning on that date in proportion to the respective lengths of those periods, and corporation profits tax shall be charged only on so much of the profits as are apportioned to the period beginning on that date, and that period shall be deemed to be an accounting period.
Deductions for directors' remuneration.
27.—In respect of every accounting period ending after the 31st day of December, 1963, proviso (c) to subsection (2) of section 53 of the Finance Act, 1920, and subsection (4) of section 36 of the Finance Act, 1941, shall be construed and have effect as if for the words “one thousand five hundred pounds” there were substituted the words “two thousand five hundred pounds”.
Assessment and collection of corporation profits tax.
28.—(1) Assessments to corporation profits tax shall, notwithstanding subsection (1) of section 56 of the Finance Act, 1920, and subsection (1) of section 24 of the Finance Act, 1946, be made by inspectors of taxes and the tax shall be collected by the Collector-General.
(2) Accordingly—
(a) after assessments to corporation profits tax have been made, the inspectors of taxes shall transmit particulars of the sums to be collected to the Collector-General and he shall collect and levy those sums,
(b) references to the Revenue Commissioners in subsection (3) of section 54, subsection (1) of section 55 and subsection (6) of section 56 of the Finance Act, 1920, shall be construed as references to an inspector of taxes,
(c) “or corporation profits tax” shall be inserted in paragraph (a) of subsection (5) of section 54 of the Finance Act, 1958, after “income tax or sur-tax”,
(d) the reference to the Accountant General of Revenue in subsection (6) of section 14 of the Finance Act, 1962, shall be construed as a reference to the Collector-General.
(3) The words “by the Commissioners” in subsection (2) of section 55 of the Finance Act, 1920, and subsection (7) of section 54 of the Finance Act, 1958, shall cease to have effect.
PART VI
Miscellaneous
Capital Services Redemption Account.
29.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1963 amending section” means section 97 of the Finance Act, 1963;
“the fourteenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1963 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1965, have effect with the substitution of “£1,384,304” for “£1,431,786”.
(3) Subsection (6) of the 1963 amending section shall have effect with the substitution of “£878,204” for “£926,179”.
(4) A sum of £1,588,036 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 March, 1965.
(5) The fourteenth 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 fourteenth additional annuity, not exceeding £1,027,246 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the fourteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of Part III of Finance (Miscellaneous Provisions) Act, 1956.
30.—(1) Where, whether before or after the passing of this Act—
(a) a company, in compliance with a requirement under section 23 of the Pigs and Bacon (Amendment) Act, 1961, sells bacon to the Pigs and Bacon Commission, and
(b) the bacon is exported out of the State by or on behalf of the Commission,
Part III of the Finance (Miscellaneous Provisions) Act, 1956, shall apply as if the bacon had been exported out of the State by the company, and any amount receivable by the company from the sale of the bacon to the Commission shall be deemed for the purposes of that Part of that Act to be an amount receivable from the sale of goods so exported.
(2) Where, whether before or after the passing of this Act—
(a) by virtue of an order under section 57 of the Dairy Produce Marketing Act, 1961, a company which manufactures a milk product within the meaning of that Act other than butter—
(i) is totally prohibited from exporting the product, or
(ii) is prohibited from exporting the product to any specified country or countries,
(b) the product is sold by the company to An Bord Bainne (hereafter in this subsection referred to as the Board), and
(c) in a case in which subparagraph (i) of paragraph (a) of this subsection applies, the product is exported by the Board or, in a case in which subparagraph (ii) of that paragraph applies, the product is exported by the Board to the specified country or any of the specified countries, Part III of the Finance (Miscellaneous Provisions) Act, 1956, shall apply as if the product had been exported out of the State by the company, and any amount receivable by the company from the sale of the product to the Board shall be deemed for the purposes of that Part of that Act to be an amount receivable from the sale of goods so exported.
(3) For the purposes of subsection (2) of this section, exportation shall be deemed not to be prohibited unless the Minister for Agriculture certifies that he is not prepared to license it.
Agreement as to amount of tax not in dispute on an appeal against an assessment.
31.—(1) Where, in a case in which notice of appeal has been given against an assessment to income tax, sur-tax or corporation profits tax, the appellant and an inspector of taxes, or other officer of the Revenue Commissioners, come to an agreement as to the amount of tax charged by the assessment which should be paid notwithstanding the appeal, that amount shall be collected, paid and carry interest in all respects as if it were tax charged by an assessment in respect of which no appeal was pending and, on the determination of the appeal, any balance of tax chargeable in accordance with the determination shall be payable or any tax overpaid shall be repaid, as the case may require.
(2) The reference in subsection (1) of this section to an agreement being come to with an appellant includes a reference to an agreement being come to with a person acting on behalf of the appellant in relation to the appeal.
Amendment of section 34 of Finance Act, 1956.
32.—Section 34 of the Finance Act, 1956, is hereby amended by the insertion at the end of subsection (1) of “or of section 12 of the Finance Act, 1964”.
Repeals.
33.—(1) (a) The enactment specified in column (2) of Part I of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1964.
(2) (a) The enactment specified in column (2) of Part II of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 15th day of April, 1964.
(3) Each enactment specified in column (2) of Part III of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(4) (a) Each enactment specified in column (2) of Part IV of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall come into operation on the 1st day of August, 1964, or the date of the passing of this Act, whichever is the later.
Care and management of taxes and duties.
34.—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.
35.—(1) This Act may be cited as the Finance Act, 1964.
(2) Part I and (so far as relating to income tax, including surtax) sections 30 and 31 of this Act and the First Schedule to this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statute which relates to the duties of excise and the management of those duties.
(4) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part V and (so far as relating to corporation profits tax) sections 30 and 31 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(6) 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.
(7) Part I of this Act shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1964.
(8) Section 28 of this Act shall come into operation on such day as the Minister for Finance appoints by order.
FIRST SCHEDULE
Reliefs in respect of Tax under Section 8.
Preliminary.
1. Relief shall be allowed in accordance with the following provisions of this Schedule in respect of tax chargeable by virtue of section 8 of this Act, where a claim is duly made in accordance with subsection (4) of section 9 of this Act.
2. The reference to relief in section 17 of the Income Tax Act, 1918, shall be construed as including a reference to relief under this Schedule.
Relief by reduction of sums chargeable.
3. In computing the charge to tax in respect of a payment chargeable to tax under section 8 of this Act, not being a payment of compensation for loss of office, there shall be deducted from the payment a sum equal to the amount (if any) by which the standard capital superannuation benefit for the office or employment in respect of which the payment is made exceeds three thousand pounds.
4. In this Schedule “the standard capital superannuation benefit”, in relation to an office or employment, means a sum arrived at as follows, that is to say—
(a) there shall be ascertained the average for one year of the holder's emoluments of the office or employment for the last three years of his service before the relevant date (or for the whole period of his service if less than three years);
(b) one-twentieth of the amount ascertained at (a) shall be multiplied by the whole number of complete years of the service of the holder in the office or employment; and
(c) there shall be deducted from the product at (b) a sum equal to the amount, or, as the case may be, to the value at the relevant date, of any lump sum (not chargeable to tax) received or receivable by the holder in respect of the office or employment in pursuance of any such scheme or fund as is referred to in paragraph (d) of subsection (1) of section 9 of this Act:
Provided that no account shall be taken for the purposes of this paragraph of the service of any person as an officer or employee of a body corporate at any time while he was a proprietary director or proprietary employee (as defined by section 31 of the Finance Act, 1958) of that body.
5. Where tax is chargeable under section 8 of this Act in respect of two or more payments to which paragraph 3 of this Schedule applies, being payments made to or in respect of the same person in respect of the same office or employment or in respect of different offices or employments held under the same employer or under associated employers, then—
(a) the said paragraph 3 shall apply as if those payments were a single payment of an amount equal to their aggregate amount and, where they are made in respect of different offices or employments, as if the standard capital superannuation benefit were an amount equal to the sum of the standard capital superannuation benefits for those offices or employments;
(b) where the payments are treated as income of different years of assessment, the relief to be granted under that paragraph in respect of a payment chargeable for any year of assessment shall be the amount by which the relief computed in accordance with the foregoing provision in respect of that payment and any payments chargeable for previous years of assessment exceeds the relief in respect of the last-mentioned payments;
and where the standard capital superannuation benefit for an office or employment in respect of which two or more of the payments are made is not the same in relation to each of those payments, it shall be treated for the purposes of this paragraph as equal to the higher or highest of those benefits.
6. In computing the charge to tax in respect of a payment chargeable to tax under section 8 of this Act, being a payment made in respect of an office or employment in which the service of the holder includes foreign service and not being a payment of compensation for loss of office, there shall be deducted from the payment (in addition to any deduction allowed under the foregoing provisions of this Schedule) a sum which bears to the amount which would be chargeable to tax apart from this paragraph the same proportion as the length of the foreign service bears to the length of the service before the relevant date.
Relief by reduction of tax.
7. In the case of any payment in respect of which tax is chargeable under section 8 of this Act, the following relief shall be allowed by way of deduction from the tax chargeable by virtue of that section, that is to say, there shall be ascertained—
(a) the amount of tax which would be chargeable apart from this paragraph in respect of the income of the holder or past holder of the office or employment for the year of assessment of which the payment is treated as income;
(b) the amount of tax which would be so chargeable if the payment had not been made;
(c) the difference between the respective amounts of tax which would be so chargeable on the assumptions—
(i) that the appropriate fraction only of the payment (after deducting any relief applicable thereto under the foregoing provisions of this Schedule) had been made; and
(ii) that no part of the payment had been made; and disregarding, in each case, any other emoluments of the office or employment;
and the amount to be deducted shall be the difference between the amount ascertained at (a) and the sum of the amount ascertained at (b) and the appropriate multiple of the difference ascertained at (c).
8. Where the income of the holder or past holder of the office or employment for the year of assessment of which the payment is treated as income includes income, tax on which he is entitled to charge against any other person, or to deduct, retain or satisfy out of any payment which he is liable to make to any other person, the amounts referred to in subparagraphs (a) to (c) of paragraph 7 of this Schedule shall be calculated as if that tax were not chargeable in respect of that income.
9. In this Schedule “the appropriate fraction” and “the appropriate multiple”, in relation to any payment, mean respectively—
(a) where the payment is not a payment of compensation for loss of office, one-sixth and six;
(b) where the payment is a payment of compensation for loss of office, one divided by the relevant number of years of unexpired service, and that number of years;
and for the purposes of this paragraph “the relevant number of years of unexpired service” means the number of complete years taken into account in calculating the amount of the payment, being years for which the holder of the office or employment would have been entitled (otherwise than by virtue of arrangements made in contemplation of his retirement or removal or of any relevant change in the functions or emoluments of the office or employment) to retain the office or employment or its full emoluments, and where the period taken into account as aforesaid is less than one complete year or exceeds an exact number of years, it shall be treated for the purposes of this paragraph as one complete year or as the next higher number of complete years, as the case may be.
10. Where tax is chargeable under section 8 of this Act in respect of two or more payments to or in respect of the same person in respect of the same office or employment and is so chargeable for the same year of assessment, those payments shall be treated for the purposes of paragraph 7 of this Schedule as a single payment of an amount equal to their aggregate amount:
Provided that where the appropriate fraction and appropriate multiple are not the same for each of the payments, the calculations of relief under the said paragraph 7 shall be made separately in relation to each payment or payments having a different appropriate fraction and multiple, and in any such calculation—
(a) any payment for which the appropriate multiple is lower shall be left out of account for all the purposes, of the said paragraph 7; and
(b) in ascertaining the difference at (c) of that paragraph, it shall be assumed that the appropriate fraction only of any payment for which the appropriate multiple is higher has been made;
and the relief to be allowed shall be the sum of the reliefs so calculated in respect of the payments respectively.
11. Where tax is chargeable under section 8 of this Act in respect of two or more payments to or in respect of the same person in respect of different offices or employments, and is so chargeable for the same year of assessment, paragraphs 7 to 10 of this Schedule shall apply as if those payments were made in respect of the same office or employment and as if any emoluments of any of those offices or employments were emoluments of the same office or employment.
Supplemental.
12. Any reference in the foregoing provisions of this Schedule to a payment in respect of which tax is chargeable under section 8 of this Act is a reference to so much of that payment as is chargeable to tax after deduction of the relief applicable thereto under subsection (3) of section 9 of this Act.
13. In this Schedule “payment of compensation for loss of office” means a payment made—
(a) in pursuance of an order of a court in proceedings for wrongful dismissal or otherwise for breach of a contract of employment, or by way of settlement of such proceedings or of a claim in respect of which such proceedings could have been brought; or
(b) by way of compensation for the extinguishment of any right the infringement of which would be actionable in such proceedings;
and any question whether, and to what extent, a payment is or is not a payment of compensation for loss of office shall be determined according to all the circumstances and not (or not exclusively) by reference to the terms on which it is expressed to be made.
14. Any reference in this Schedule to the emoluments of an office or employment is a reference to those emoluments exclusive of any payment chargeable to tax under section 8 of this Act; and in calculating for any purpose of this Schedule the amount of such emoluments—
(a) there shall be included any balancing charge to which the holder of the office or employment is liable under section 34 of the Finance Act, 1959;
(b) there shall be deducted any allowances under Rule 6 of the Rules applicable to Cases I and II of Schedule D or section 34 of the Finance Act, 1959, and any allowance under Rule 9 of the Rules applicable to Schedule E, section 32 of the Finance Act, 1921, or section 38 of the Finance Act, 1958, to which he is entitled;
and any such charges or allowances as aforesaid for a year of assessment shall, for the purposes of ascertaining the amount of the emoluments for any year of service, be treated as accruing from day to day, and shall be apportioned in respect of time accordingly.
15. In this Schedule “the relevant date” means, in relation to a payment not being a payment in commutation of annual or other periodical payments, the date of the termination or change in respect of which it is made and, in relation to a payment in commutation of annual or other periodical payments, the date of the termination or change in respect of which those payments would have been made.
16. In this Schedule “foreign service”, in relation to an office or employment, means service such that—
(a) tax was not chargeable in respect of the emoluments of the office or employment, or
(b) the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments thereof, or
(c) the office or employment being regarded as a possession in a place out of the State within the meaning of Case III of Schedule D, tax in respect of the income arising therefrom did not fall to be computed in accordance with Rule (1) of the Rules contained in Part II of the First Schedule to the Finance Act, 1929.
17. Any reference in this Schedule to the amount of tax to which a person is or would be chargeable is a reference to the amount of tax to which he is or would be chargeable either by assessment or by deduction.
SECOND SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Description of Spirits | Preferential Rates | Full Rates | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
For every gallon of Perfumed Spirits | 17 | 13 | 10 | 17 | 17 | 10 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 14 | 18 | 7 | 15 | 1 | 11 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirit | 11 | 1 | 2 | 11 | 3 | 8 |
THIRD SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured:— | |||||||
if stripped or stemmed:— | |||||||
containing 10 per cent or more by weight of moisture | the lb. | 3 | 0 | 0½ | |||
containing less than 10 per cent by weight of moisture | ” | 3 | 6 | 8½ | |||
if unstripped or unstemmed:— | |||||||
containing 10 per cent or more by weight of moisture | ” | 3 | 0 | 0 | |||
containing less than 10 per cent by weight of moisture | ” | 3 | 6 | 8 | |||
Full | Preferential | ||||||
Manufactured:— | £ | s. | d. | £ | s. | d. | |
Cigars | the lb. | 3 | 16 | 0 | 3 | 3 | 4 |
Cigarettes | ” | 3 | 13 | 6 | 3 | 1 | 3 |
Cavendish or Negrohead | ” | 3 | 15 | 0 | 3 | 2 | 6 |
Cavendish or Negrohead manufactured in bond | ” | 3 | 14 | 6 | 3 | 2 | 1 |
other manufactured tobacco | ” | 3 | 13 | 0 | 3 | 0 | 10 |
snuff containing more than 13 per cent by weight of moisture | 3 | 13 | 0 | 3 | 0 | 10 | |
snuff not containing more than 13 per cent by weight of moisture | ” | 3 | 15 | 0 | 3 | 2 | 6 |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured:— | ||||
containing 10 per cent or more by weight of moisture | the lb. | 2 | 18 | 11 |
containing less than 10 per cent by weight of moisture | ” | 3 | 5 | 5½ |
Manufactured:— | ||||
Cavendish or Negrohead manufactured in bond | ” | 3 | 0 | 11 |
FOURTH SCHEDULE.
Rates of Firearm Certificate Duty.
£ | s. | d. | |
1. For a firearm certificate for a pistol, including an air pistol, or revolver | 10 | 0 | |
2. For a firearm certificate for a rifle, including a miniature rifle | 1 | 0 | 0 |
3. For a firearm certificate for an airgun, including an air rifle | 1 | 0 | 0 |
4. For a firearm certificate for a prohibited weapon | 10 | 0 | |
5. For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply | 10 | 0 | |
6. For any other firearm certificate— | |||
For one such certificate | 2 | 5 | 0 |
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— | |||
For the first such certificate | 2 | 5 | 0 |
For the second and every subsequent such certificate | 10 | 0 |
FIFTH SCHEDULE.
Enactments Repealed.
Part I.
(1) | (2) | (3) |
Number and Year | Short Title | Extent of Repeal |
No. 15 of 1951. |
Part II.
(1) | (2) | (3) |
Number and Year | Short Title | Extent of Repeal |
No. 14 of 1940. | Subsection (4) of section 17. |
Part III.
(1) | (2) | (3) |
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
26 & 27 Vict., c. 7. | Manufactured Tobacco Act, 1863. | In section 4: the words “whether imported and warehoused as such or”, conditions 1 to 4, the words “, wrapping, and labelling” in condition 6 and the words “, wrapped, labelled,” in condition 8; sections 6, 7 and 8; in section 9, the words “nor shall any cavendish or negrohead tobacco be imported into Great Britain and Ireland, except to be warehoused in the first instance in some warehouse approved by the Commissioners of Customs for security of duties of customs on tobacco;” and the words “, or being imported shall not be forthwith duly entered and warehoused,”. |
No. 28 of 1935. | Paragraph (c) of subsection (8) of section 21. | |
No. 23 of 1963. |
Part IV.
(1) | (2) | (3) |
Session and Chapter | Short Title | Extent of Repeal |
54 & 55 Vict., c. 39. | Stamp Act, 1891. | Sections 79, 80 and 90. |
62 & 63 Vict., c. 9. | Finance Act, 1899. | Section 9. |
7 Edw. 7, c. 13. | Finance Act, 1907. | Section 9. |
9 Edw. 7, c. 43. | Revenue Act, 1909. | Section 9. |
10 & 11 Geo. 5, c. 18. | Finance Act, 1920. | Section 35. |