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Uimhir 16 de 1976
AN tACHT AIRGEADAIS, 1976
[An tiontú oifigiúil]
[27 Bealtaine, 1976]
CUID I
Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar alt 128 (pionóis) den Acht Cánach Ioncaim, 1967.
I. R. Uimh. 28 de 1960.
1.—Leasaítear leis seo alt 128 den Acht Cánach Ioncaim, 1967—
(a) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b) i bhfo-alt (4):
“(bb) beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé taifid iomchuí na gCoimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu gur fhostóir nó duine a raibh a ainm agus a sheoladh cláraithe sa chlár atá á choinneáil agus á chothabháil faoi Rialachán 8 (4) de na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1960, an cosantóir ar feadh tréimhse sonraithe ina fhianaise, nó go gcruthófar a mhalairt, gur fhostóir nó, de réir mar a bheidh, duine a raibh a ainm agus a sheoladh cláraithe amhlaidh, an cosantóir,”,
agus
(b) trí “, (b) nó (b)” a chur in ionad “nó mír (b)” i mír (c), agus tá an mhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(c) féadfar deimhniú a dheimhneoidh mar a fhoráiltear dó i mír (a), (b) nó (b) agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thairiscint i bhfianaise gan chruthúnas, agus measfar, nó go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim. |
Leasú ar alt 142 (gaolta cleithiúnacha) den Acht Cánach Ioncaim, 1967.
2.—Beidh éifeacht le halt 142 (1) (arna leasú leis an Acht Airgeadais, 1975) den Acht Cánach Ioncaim, 1967—
(a) don bhliain 1975-76, ionann is dá gcuirfí—
(i) “£605” in ionad “£592” sa dá áit ina bhfuil sé, agus
(ii) “£510” in ionad “£497”,
agus
(b) don bhliain 1976-77 agus do gach bliain mheasúnachta dá éis sin, ionann is dá gcuirfí—
(i) “£670” in ionad “£592” sa dá áit ina bhfuil sé, agus
(ii) “£575” in ionad “£497”.
Leasú ar alt 174 (cumhacht a cheangal cuntais agus leabhair a thabhairt ar aird) den Acht Cánach Ioncaim, 1967.
3.—Leasaítear leis seo alt 174 den Acht Cánach Ioncaim, 1967—
(a) i bhfo-alt (1)—
(i) trí “ina gceanglóidh cigire” a chur in ionad “ina gceanglófar”,
(ii) trí “nach mbeidh an cigire” a chur in ionad “nach mbeidh na Coimisinéirí Ioncaim”,
(iii) trí “féadfaidh oifigeach údaraithe” a chur in ionad “féadfaidh na Coimisinéirí Ioncaim”,
(iv) trí “nó don oifigeach údaraithe” a chur isteach i mír (a) i ndiaidh “do chigire”, agus
(v) trí “oifigeach údaraithe” a chur in ionad “aon oifigeach a bheidh údaraithe ag na Coimisinéirí Ioncaim” i mír (b);
(b) I bhfo-alt (2), trí “údaraithe” a chur in ionad “eile”, agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) San alt seo ciallaíonn ‘oifigeach údaraithe’ cigire nó oifigeach eile do na Coimisinéirí Ioncaim atá údaraithe acu i scríbhinn na cumhachtaí a thugtar leis an alt seo a fheidhmiú”,
agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(1) I gcás ina gceanglóidh cigire go cuí ar dhuine ráiteas a thabhairt ar na sochair nó na brabúis a tháinig chuige ó aon trádáil nó gairm agus go mainneoidh sé an ráiteas a thabhairt, nó i gcás nach mbeidh an cigire sásta leis an ráiteas a thabharfaidh aon duine den sórt sin, féadfaidh oifigeach údaraithe fógra i scríbhinn nó fógraí i scríbhinn a sheirbheáil ar an duine sin á cheangal air ní ar bith de na nithe seo a leanas a dhéanamh, is é sin le rá— |
(a) cóipeanna de cibé cuntais (lena n-áirítear cláir chomhardaithe) maidir leis an trádáil nó leis na ngairm a shonrófar nó a thuairisceofar san fhógra a sheachadadh do chigire nó don oifigeach údaraithe laistigh de cibé tréimhse a shonrófar san fhógra, lena n-áirítear, má bhíonn na cuntais iniúchta, cóip de dheimhniú an iniúchóra:
(b) na leabhair, na cuntais agus na doiciméid sin go léir a bheidh ina sheilbh nó ar a urláimh agus a shonrófar nó a thuairisceofar san fhógra, is leabhair, cuntais agus doiciméid ina mbeidh eolas i dtaobh idirbhearta na trádála nó na gairme, a chur ar fáil, laistigh de cibé am a shonrófar san fhógra, lena n-iniúchadh ag cigire nó ag oifigeach údaraithe.
Leasú ar alt 197 (measúnachtaí ar leithligh i leith cánach ioncaim) den Acht Cánach Ioncaim, 1967.
4.—Leasaítear leis seo alt 197 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) I gcás a ndéanfar iarratas faoi fho-alt (1), beidh éifeacht leis an bhfo-alt sin ní hé amháin maidir leis an mbliain mheasúnachta ar maidir léi a rinneadh é ach beidh éifeacht leis maidir le gach bliain mheasúnachta dá éis sin:
Ar choinníoll, i ndáil le bliain mheasúnachta dá éis sin, go bhféadfaidh an t-iarratasóir, trí fhógra i scríbhinn a thabharfar don chigire roimh an 6ú lá d'Iúil an bhliain mheasúnachta sin, an t-iarratas a tharraingt siar agus air sin ní bheidh éifeacht le fo-alt (1) maidir leis an mbliain mheasúnachta ar i ndáil léi a tugadh an fógra ná maidir le haon bhliain mheasúnachta dá éis sin.”.
Leasú ar alt 316 (méid measúnachta faoi alt 434 a lamháil mar chaillteanas chun críocha áirithe) den Acht Cánach Ioncaim, 1967.
5.—Leasaítear leis seo alt 316 den Acht Cánach Ioncaim, 1967, i ndáil le haon éileamh ar fhaoiseamh faoin alt sin 316 arna dhéanamh an 30ú lá de Mhárta, 1976, nó dá éis, trí “nó alt 30 (2), 31 (2) nó 50 (4) den Acht Airgeadais, 1974” a chur isteach i ndiaidh “1969” i bhfo-alt (2), agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(2) Ní bheidh feidhm ag an alt seo maidir le haon suim a mheasúnófar faoi alt 434 de bhua Chaibidil II de Chuid XII nó alt 221 (2) (b), 288, 363, nó 435 nó alt 25 (1) den Acht Airgeadais, 1969, nó alt 30 (2), 31 (2) nó 50 (4) den Acht Airgeadais, 1974. |
Leasú ar alt 477 (am le cáin a íoc) den Acht Cánach Ioncaim, 1967, agus alt 20 (ús ar cháin ioncaim agus ar fhorcháin i gcásanna calaoise nó faillí) den Acht Airgeadais, 1971.
6.—(1) Leasaítear leis seo alt 477 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) agus (2):
“(1) Faoi réir forálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht d'aon bhliain beidh sí iníoctha an 1ú lá nó roimh an lú lá d'Iúil an bhliain sin, ach amháin go measfar, i gcás cáin a bheidh ar áireamh i measúnacht d'aon bhliain a dhéanfar an lú lá nó tar éis an lú lá d'Iúil, an cháin sin a bheith dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.
(2) Maidir leis an gcáin seo a leanas a mhuirearófar in aghaidh aon bhliana áirithe, is é sin le rá—
(a) cáin a mhuirearófar faoi Sceideal D ar aon phearsa aonair i leith brabúis nó gnóchain aon trádála nó gairme, agus
(b) faoi réir forálacha alt 126, cáin a mhuirearófar ar aon phearsa aonair i leith aon oifige nó fostaíochta,
in ionad í a bheith iníoctha an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an lú lá nó roimh an lú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
Ar choinníoll, i gcás nach ndéanfar an mheasúnacht go dtí dáta tar éis an lú lá d'Eanáir dá éis sin a dúradh, nach mbeidh éifeacht leis an bhfo-alt seo agus go mbeidh an cháin dlite agus iníoctha mar a fhoráiltear i bhfo-alt (1).
(2A) Beidh éifeacht leis an alt seo, maidir le haon mheasúnacht don bhliain 1976-77, ionann is dá ndéanfaí—
(a) tagairtí don lú lá d'Iúil a fhorléiriú mar thagairtí don 1ú lá de Dheireadh Fómhair, agus
(b) tagairtí don lú lá d'Eanáir a fhorléiriú mar thagairtí don 1ú lá d'Aibreán.”.
(2) Beidh éifeacht le halt 20 (2) den Acht Airgeadais, 1971, ionann is dá ndéanfaí—
(a) i ndáil le haon mheasúnacht don bhliain 1976-77, “de Dheireadh Fómhair” a chur in ionad “d'Eanáir”, agus
(b) i ndáil le haon mheasúnacht don bhliain 1977-78 nó d'aon bhliain mheasúnachta dá éis sin, “d'Iúil” a chur in ionad “d'Eanáir”.
Leasú ar alt 497 (an ráta cánach ar dá réir a dhéanfar aisíoc) den Acht Cánach Ioncaim, 1967.
7.—Leasaítear leis seo alt 497 den Acht Cánach Ioncaim, 1967, tríd an gcoinníoll breise seo a leanas a chur leis:
“Ar choinníoll freisin, i ndáil le haisíoc cánach a dhéanfar an 30ú lá de Mhárta, 1976, nó dá éis, nach rachaidh an méid cánach a bheidh le haisíoc faoin alt seo le haon duine d'aon bhliain thar shuim ar cóimhéid leis an difríocht idir an méid cánach a d'íoc sé, trí asbhaint nó eile, i leith a ioncaim don bhliain sin agus an méid cánach ab iníoctha aige in aghaidh na bliana sin dá ndéanfaí cáin a mhuirearú ar a ioncam iomlán de réir forálacha an Achta seo.”.
Leasú ar alt 525 (muirearófar cáin ar chomaoin i leith cúnant sriantach áirithe, etc.) den Acht Cánach Ioncaim, 1967.
8.—Leasaítear leis seo alt 525 (1) den Acht Cánach Ioncaim, 1967, trí “ionann is dá mba shuim í a fuair sé tar éis cáin a bhaint de réir an ráta chaighdeánaigh” a chur in ionad “mar a fuair sé é tar éis cáin a bhaint”.
Leasú ar alt 1 (méadú ar rátaí áirithe cánach ioncaim) den Acht Airgeadais (Uimh. 2), 1975.
9.—Leasaítear leis seo fo-ailt (1), (2) agus (3) d'alt 1 den Acht Airgeadais (Uimh. 2), 1975, trí “1976-77” a chur in ionad “197576” gach áit a bhfuil sé.
Faoiseamh pearsanta.
1974, Uimh 27.
10.—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1976-77 nó d'aon bhliain mheasúnachta dá éis sin i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é a bheidh i méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún sin (2), an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sin sa cholún sin (2).
AN TABLA | |||||
An fhoráil reachtúil | An méid a bheidh le baint as ioncam iomlán do 1975-76 | An méid a bheidh le baint as ioncam iomlán do 1976-77 agus do bhlianta dá éis sin | |||
(1) | (2) | (3) | |||
£ | £ | ||||
alt 138 | |||||
(fear pósta) | .. | .. | .. | 920 | 1,010 |
(duine singil) | .. | .. | .. | 575 | 620 |
(baintreach fir nó mná) | .. | 635 | 685 | ||
alt 141 (leanbh) | .. | .. | .. | 230 | 240 |
(2) Beidh éifeacht le halt 6 den Acht Airgeadais, 1974, faoi réir forálacha an ailt seo.
(3) Beidh éifeacht le Cuid I den Chéad Sceideal chun fo-alt (1) a fhorlíonadh.
Tuairisceáin ó mhná pósta.
11.—(1) I gcás a gceanglófar ar phearsa aonair le fógra a thabharfar faoi alt 169 den Acht Cánach Ioncaim, 1967, ráiteas i scríbhinn a thabhairt a inseoidh an t-ioncam iomlán a bhfuil sé inchurtha faoi cháin ina leith agus gurb é atá san ioncam sin, nó go bhfolaíonn an t-ioncam sin, ioncam de chuid a bhanchéile, féadfaidh sé, laistigh de lá is fiche ó dháta an fhógra a fháil, scéala a thabhairt don chigire a thug an fógra gurb é atá san ioncam, nó go bhfolaíonn an t-ioncam, a bhfuil sé inchurtha faoi cháin ina leith ioncam de chuid a bhanchéile.
(2) I gcás a bhfaighidh cigire scéala faoi fho-alt (1) nó i gcás arb é a thuairim ioncam a bheith á fháil ag banchéile na pearsan aonair áirithe, féadfaidh sé, trí fhógra a thabharfar don bhanchéile, a cheangal uirthi go n-ullmhóidh sí agus go dtabharfaidh sí dó, laistigh den am a bheidh teoranta leis an bhfógra agus san fhoirm a cheanglóidh an fógra, ráiteas i scríbhinn a bheidh sínithe aici agus a inseoidh an méid ioncam a d'eascair chuici ó gach uile bhunadh agus is inmhuirearaithe de réir na sceideal faoi seach, arna mheas don tréimhse a bheidh sonraithe san fhógra agus de réir forálacha na nAchtanna Cánach Ioncaim, cibé acu ise nó a fearchéile an duine is inchurtha faoi cháin i leith an ioncaim sin.
(3) Ní dhéanfaidh seachadach ráitis faoi fho-alt (2) difear d'fhorálacha alt 192 den Acht Cánach Ioncaim, 1967.
(4) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “an tAcht Airgeadais, 1976, alt 11” a chur isteach i gcolún 2 de.
(5) Leasaítear leis seo alt 169 den Acht Cánach Ioncaim, 1967—
(a) trí “laistigh den am a bheidh teoranta leis an bhfógra sin” a chur isteach i bhfo-alt (1) i ndiaidh “don chigire”, agus
(b) trí “a bheidh sonraithe san fhógra” a chur isteach i mír (b) den fho-alt sin i ndiaidh “na tréimhse”,
agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(1) Gach duine is inmhuirir faoin Acht seo déanfaidh sé, nuair a cheanglófar air sin a dhéanamh le fógra a thabharfaidh cigire dó, ráiteas i scríbhinn mar a cheanglaítear leis an Acht seo, agus a shíneoidh sé, a ullmhú agus a sheachadadh don chigire laistigh den am a bheidh teoranta leis an bhfógra sin, ina mbeidh— |
(b) méid na mbrabús nó na ngnóchan a thagann chuige ó gach uile bhunadh ar leithligh is inmhuirir de réir na sceideal faoi seach, arna meas i leith na tréimhse a bheidh sonraithe san fhógra agus de réir forálacha an Achta seo.
Faoiseamh do chomhlachtaí neamhchorpraithe i leith méadú ar stocluachanna.
12.—(1) San alt seo—
ciallaíonn “tréimhse chuntasaíochta”, i ndáil le duine, tréimhse bliana dar críoch an dáta ar anuas go dtí é a dhéantar cuntais an duine amach de ghnáth:
Ar choinníoll, i gcás nach mbeidh cuntais déanta amach nó i gcás ar in aghaidh tréimhse is faide nó is giorra ná bliain a bheidh cuntais déanta amach, gurb í an tréimhse chuntasaíochta cibé tréimhse nach faide ná bliain a chinnfidh na Coimisinéirí Ioncaim;
ciallaíonn “duine” duine a chónaíonn sa Stát agus nach gcónaíonn in aon áit eile ach ní fholaíonn sé comhlacht corpraithe.
(2) (a) Beidh ag forálacha alt 31 den Acht Airgeadais, 1975, agus ag an Tríú Sceideal a ghabhann leis an Acht sin, ach amháin na forálacha eiscthe, feidhm, modhnaithe mar is gá, i gcás duine mar atá feidhm acu i gcás cuideachta.
(b) San fho-alt seo ciallaíonn “na forálacha eiscthe” na forálacha seo a leanas den Acht Airgeadais, 1975—
(i) an míniú ar “tréimhse chuntasaíochta” in alt 31 (1),
(ii) fo-ailt (4) (a) (iii), (5) agus (6) den alt sin 31, agus
(iii) mír 3 den Tríú Sceideal.
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis thrádála duine do thréimhse chuntasaíochta a bheith á ríomh ní bheidh éifeacht leis chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1976-77.
(4) Ní bheidh duine i dteideal asbhainte faoin alt seo i leith measúnachta mura mbeidh éileamh déanta aige—
(a) roimh an dáta a thiocfaidh an mheasúnacht chun bheith ina measúnacht chríochnaitheach dhochloíte, nó
(b) roimh éag don tréimhse sé mhí dar tosach dáta an Achta seo a rith,
cibé acu is déanaí.
(5) Bainfidh forálacha fho-ailt (1), (2), (3) agus (4) le trádáil a sheolann comhpháirtíocht mar a bhaineann siad le trádáil a sheolann duine.
Formhuirear ar ioncam áirithe de chuid iontaobhaithe.
13.—(1) Baineann an t-alt seo le hioncam a eascraíonn d'iontaobhaithe aon bhliain mheasúnachta a mhéid—
(a) is ioncam é atá le carnadh nó is iníoctha de rogha na n-iontaobhaithe nó aon duine eile, cibé acu atá nó nach bhfuil cumhacht ag na hiontaobhaithe é a charnadh;
(b) nach éard é roimh a dháileadh, ioncam de chuid aon duine ach amháin na hiontaobhaithe agus nach n-áirítear é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim mar ioncam de chuid socraitheora;
(c) nach ioncam é a eascraíonn faoi iontaobhas ar chun críocha carthanúla amháin a bunaíodh é ná ioncam ó infheistíochtaí, ó thaiscí nó ó mhaoin eile a shealbhaítear chun críocha ciste nó scéime a bunaíodh d'aontoisc chun sochair iomchuí a chur ar fáil de réir brí alt 13 den Acht Airgeadais, 1972;
(d) is mó ná an t-ioncam a úsáideadh ag íoc na gcaiteachas sin de chuid na n-iontaobhaithe an bhliain sin is inmhuirirearaithe go cuí ar ioncam nó ab inmhuirearaithe amhlaidh mura mbeadh aon fhorálacha sainráite de chuid an iontaobhais; agus
(e) nach ndáilfear é ar dhuine nó ar dhaoine i rith na bliana measúnachta sin nó i rith ocht mí dhéag tar éis deireadh na bliana measúnachta sin in imthosca go mbeidh an t-ioncam a dáileadh le háireamh chun críocha na nAchtanna Cánach Ioncaim mar ioncam de chuid an duine nó na ndaoine ar ar dáileadh é.
(2) (a) An t-ioncam lena mbaineann an t-alt seo, déanfar, i dteannta cáin ioncaim a bheith inmhuirearaithe air de réir an ráta chaighdeánaigh don bhliain mheasúnachta darb inmhuirearaithe amhlaidh é, dleacht bhreise cánach ioncaim (dá ngairtear “formhuirear” anseo feasta) de réir 20 faoin gcéad a mhuirearú air don bhliain sin.
(b) Faoi réir fho-alt (3), beidh feidhm ag forálacha na nAchtanna Cánach Ioncaim i ndáil le formhuirear arna ghearradh faoin alt seo mar atá feidhm acu i ndáil le cáin ioncaim a mhuirearaítear ar shlí seachas de bhua an ailt seo.
(3) I gcás a ndáilfear ioncam a ngearrfar formhuirear ina leith. ní thabharfar faoiseamh ná aisíoc i leith an fhormhuirir don duine ar ar dáileadh an t-ioncam.
(4) (a) San alt seo ní fholaíonn “iontaobhaithe” ionadaithe pearsanta de réir brí alt 450 (2) den Acht Cánach Ioncaim, 1967, ach i gcás a ndéanfaidh ionadaithe pearsanta de réir brí an ailt sin, ar riaradh eastáit duine éagtha a bheith críochnaithe nó roimhe sin, aon suim a íoc le hiontaobhaithe in ionannas ioncam arb ioncam é lena mbainfeadh an t-alt seo dá mba iontaobhaithe de réir brí an ailt seo na hionadaithe pearsanta, measfar an tsuim sin a bheith íoctha leis na hiontaobhaithe mar ioncam agus cáin ioncaim de réir an ráta chaighdeánaigh a bheith iompartha aici.
(b) Déanfar an fo-alt seo agus Cuid XXIX den Acht Cánach Ioncaim, 1967, a fhorléiriú le chéile.
(5) Féadfaidh fógra a thabharfar d'iontaobhaithe faoi aon cheann de na forálacha a shonraítear i gcolún 1 nó 2 de Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, a cheangal go mbeidh sa tuairisceán ar an ioncam a d'eascair chucu sonraí faoin dóigh ar úsáideadh an t-ioncam, lena n-áirítear sonraí i dtaobh aon rogha a d'fheidhmigh siad agus i dtaobh na ndaoine ar feidhmíodh an rogha sin ina bhfabhar amhlaidh.
Tosaíocht i bhféimheacht agus suimeanna áirithe a leachtú.
I. R. Uimh. 1 de 1971.
14.—Cuirtear leis seo an t-alt seo a leanas in ionad alt 11 den Acht Airgeadais, 1968:
“11.—Chun críocha alt 132 den Acht Cánach Ioncaim, 1967, agus alt 285 d'Acht na gCuideachtaí, 1963, measfar go bhfolaíonn na suimeanna dá dtagraítear i bhfo-alt (2) den alt sin 132 agus i bhfo-alt (2) (a) (iii) den alt sin 285—
(a) méideanna cánach is inghnóthaithe faoi alt 7 agus méideanna cánach is inghnóthaithe faoi alt 8, agus
(b) méideanna cánach a asbhaineadh faoi alt 17 (2) den Acht Airgeadais, 1970, agus méideanna cánach is inghnóthaithe faoi Rialachán 12 de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971,
a bhaineann le tréimhse nó tréimhsí a bhí go hiomlán nó go páirteach laistigh den tréimhse 12 mhí dá dtagraítear san fho-alt sin (2) nó san fho-alt sin (2) (a) (iii), de réir mar is iomchuí, agus i gcás aon mhéid den sórt sin do thréimhse a bhí go páirteach laistigh agus go páirteach lasmuigh de cibé ceann de na tréimhsí 12 mhí sin is iomchuí, is dleathach méid iomlán na suime nó an mhéid a chionroinnt de réir fadanna faoi seach na dtréimhsí a bhí laistigh den tréimhse 12 mhí agus lasmuigh den tréimhse 12 mhí le teacht ar an méid cánach a bhaineann leis an tréimhse 12 mhí sin.”.
Caibidil II
Cáin Ioncaim i Leith Díolaíochtaí Áirithe
Leathnú ar Chaibidil IV (cáin ioncaim i leith díolaíochtaí áirithe) de Chuid V den Acht Cánach Ioncaim, 1967.
15.—Beidh feidhm, le héifeacht ar an agus ón 6ú lá d'Aibreán, 1976, ag Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1976, maidir leis na díolaíochtaí go léir is inmheasúnaithe i leith cánach ioncaim faoi Sceideal E seachas na díolaíochtaí a shonraítear i míreanna (b) agus (c) d'alt 125 den Acht sin
Forálacha eatramhacha.
16.—(1) (a) San alt seo—
tá le “liúntas caipitiúil” an bhrí chéanna atá leis in alt 33 den Acht Airgeadais, 1975;
ciallaíonn “asbhaint i leith ranníocaí” aon asbhaint a lamháiltear de bhua alt 222, 224 nó 233 den Acht Cánach Ioncaim, 1967, nó Chaibidil II de Chuid I den Acht Airgeadais, 1972;
ciallaíonn “asbhaint i leith caiteachas” asbhaint a lamháiltear faoi Riail 3 nó faoi Riail 4 de na Rialacha (dá ngairtear Rialacha Sceideal E anseo feasta) is infheidhme maidir le Sceideal E atá i Sceideal 2 a ghabhann leis an Acht Cánach Ioncaim, 1967;
ciallaíonn “díolaíochtaí”—
(i) i ndáil leis an mbliain 1975-76, díolaíochtaí is inmheasúnaithe i leith cánach faoi Sceideal E don bhliain 1975-76 agus a raibh cáin inbhainte astu faoi aon cheann de Rialacha Sceideal E, agus
(ii) i ndáil le gach ceann de na blianta iomchuí, díolaíochtaí is inmheasúnaithe i leith cánach faoi Sceideal E don bhliain sin agus a mbeadh, mura mbeadh forálacha alt 15, cáin inbhainte astu faoi Rialacha Sceideal E;
ciallaíonn “na blianta iomchuí” na trí bliana 1976-77, 1977-78 agus 1978-79;
ciallaíonn “cáin” cáin ioncaim;
ciallaíonn “cáin is iomchuí do na díolaíochtaí”, i ndáil le naon phearsa aonair, méid na cánach arna chinneadh de réir na foirmle—
A | ||
____ | ×C | |
A+B |
i gcás—
arb é A méid díolaíochtaí na pearsan aonair (dá ngairtear “glandíolaíochtaí” anseo feasta) do bhliain mheasúnachta áirithe (lena n-áirítear, i gcás duine phósta, aon díolachtaí de chuid a bhanchéile a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam dá chuid iad, tar éis a méid comhiomlán seo a leanas a bhaint astu—
(a) an oiread sin de gach méid díobh seo a leanas a bheidh le cur i gcuntas le linn cáin a bheith á muirearú ar na díolaíochtaí:
(i) aon asbhaint i leith caiteachas;
(ii) aon asbhaint i leith ranníocaí; agus
(iii) aon liúntas caipitiúil;
agus
(b) an oiread sin d'aon chaillteanas a áirítear, faoi fhorálacha alt 307 (4) (b) den Acht Cánach Ioncaim, 1967, mar asbhaint as na díolaíochtaí sin,
arb é B comhiomlán ioncam na pearsan aonair, seachas díolaíochtaí, don bhliain mheasúnachta sin ó gach bunadh (lena n-áirítear, i gcás duine phósta, aon ioncam, seachas díolaíochtaí, de chuid a bhanchéile a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam dá chuid iad) tar éis an oiread sin de gach méid díobh seo a leanas is inchurtha go díreach i leith gach bunaidh, faoi seach, a bhaint as ioncam an bhunaidh sin:
(i) aon asbhaint i leith caiteachas;
(ii) aon asbhaint i leith ranníocaí;
(iii) aon liúntas caipitiúil; agus
(iv) aon chaillteanas de réir brí alt 89 nó Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967,
arb é C an cháin is iníoctha ar ioncam iomlán na pearsan aonair don bhliain sin sula ndéantar aon fhaoiseamh dá bhforáiltear leis an alt seo a chur i gcuntas.
(b) I gcás, i ndáil le haon phearsa aonair, gur ó níos mó ná bunadh amháin a d'eascair na díolaíochtaí a áirítear in A san fhoirmle i mír (a), déanfar an cháin is iomchuí do na díolaíochtaí ó gach bunadh a chinneadh ar leithligh agus is é a bheidh inti méid a mbeidh idir é agus an cháin is iomchuí do na díolaíochtaí an chomhréir chéanna a bheidh idir glanmhéid na ndíolaíochtaí ó gach bunadh agus A réamhráite.
(2) (a) I gcás pearsa aonair a bheith ag fáil díolaíochtaí d'aon tréimhse arb í na blianta iomchuí go léir nó cuid díobh í, beidh sé i dteideal, de réir forálacha fho-alt (4), faoiseamh a fháil don tréimhse sin ar cóimhéid (dá ngairtear “logha” anseo feasta) le leath na cánach is iomchuí do dhíolaíochtaí na bliana 1975-76:
Ar choinníoll nach mó an logha na comhiomlán na cánach is iomchuí do dhíolaíochtaí na mblianta iomchuí.
(b) I gcás ar logha i leith díolaíochtaí ó níos mó ná bunadh amháin an logha, is é méid an logha i leith na ndíolaíochtaí ó gach bunadh méid a mbeidh idir é agus an logha an chomhréir chéanna a bheidh idir glanmhéid na ndíolaíochtaí ón mbunadh sin agus A san fhoirmle i bhfo-alt (1) (a).
Ar choinníoll nach mó an logha i leith na ndíolaíochtaí ó aon bhunadh ná comhiomlán na cánach is iomchuí do dhíolaíochtaí na mblianta iomchuí ón mbunadh sin.
(3) (a) Bean a fhaigheann díolaíochtaí d'aon tréimhse arb í na blianta iomchuí go léir nó cuid díobh í, beidh sí i dteideal an logha i leith cánach ar dhíolaíochtaí, más ann, a d'eascair chuici sa bhliain 1975-76 mar bhean neamhphósta nó mar bhaintreach:
Ar choinníoll nach mó comhiomlán an logha a bheidh dlite i leith na ndíolaíochtaí a d'eascair chuici mar bhean neamhphósta nó mar bhaintreach agus i leith díolaíochtaí, más ann, a d'eascair chuici agus a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam de chuid a fearchéile iad, ná comhiomlán na cánach is iomchuí do na díolaíochtaí a d'eascair chuici do na blianta iomchuí (lena n-áirítear aon díolaíochtaí a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam de chuid a fearchéile iad).
(b) An logha a bheidh dlite do bhean phósta i leith díolaíochtaí a d'eascair chuici sa bhliain 1975-76 mar bhean neamhphósta nó mar bhaintreach, tabharfar é i dtosaíocht ar aon logha a bheidh dlite i leith díolaíochtaí, más ann, a d'eascair chuici agus a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam de chuid a fearchéile iad.
(c) Faoi réir forálacha fho-ailt (2) agus (4), beidh baintreach i dteideal an logha, go hiomlán nó go páirteach, i leith aon díolaíochtaí a d'eascair chuici agus ar measadh, de réir alt 192 den Acht Cánach Ioncaim, 1967, gur ioncam de chuid a fearchéile iad agus a mbeadh teideal ag a fearchéile chuige dá mbeadh sé gan éag.
(4) Déanfar an logha a thugtar de bhua forálacha an ailt seo a lamháil, trian dá mhéid, gach bliain de na blianta iomchuí comhleanúnacha, ag tosú leis an gcéad bhliain, faoi réir na Coimisinéirí Ioncaim a bheith sásta gur íocadh trí asbhaint nó eile cáin is iomchuí do na díolaíochtaí a d'eascair gach bliain de na blianta sin agus nár lú a méid ná an trian sin den logha:
Ar choinníoll, i gcás ar mó trian den logha ná an cháin is iomchuí do na díolaíochtaí d'aon bhliain de na bhlianta sin, go bhféadfar an barrachas a lamháil a mhéid is féidir in aghaidh cáin is iníoctha d'aon bhliain amháin nó níos mó de na blianta iomchuí eile tar éis an chuid sin den logha is inlamhála don bhliain sin de bhua forálacha an ailt seo a asbhaint.
(5) I gcás a bhfaighidh aon duine, in aghaidh aon tréimhse arb í na blianta iomchuí go léir nó aon chuid díobh í, pinsean nó aoisliúntas eile (dá ngairtear “pinsean” anseo feasta) i leith seirbhísí a raibh an phearsa aonair a d'éag ag fáil díolaíochtaí ina leith don bhliain 1975-76, beidh an duine sin i dteideal aon logha nó aon iarmhéid d'aon logha a mbeadh an phearsa aonair, dá mbeadh sé gan éag agus go mbeadh díolaíochtaí á bhfáil aige in aghaidh na mblianta iomchuí go léir nó in aghaidh aon choda díobh, ina theideal i leith díolaíochtaí seachas díolaíochtaí de chuid banchéile a meastar, de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967, gur díolaíochtaí de chuid a fearchéile iad:
Ar choinníoll nach mó comhiomlán an logha a mbeidh teideal ag an duine sin chuige de bhua an fho-ailt seo agus aon logha a mbeidh teideal aige chuige de bhua fho-alt (2) i leith an phinsin sin ná an cháin is iomchuí don phinsean do na blianta iomchuí.
(6) Chun críocha an ailt seo, measfar pinsean i leith seirbhísí a raibh díolaíochtaí á bhfáil ag pearsa aonair ina leith don bhliain 1975-76 a theacht ón mbunadh céanna leis na díolaíochtaí sin.
(7) Déanfar gach coigeartú agus gach aisíoc cánach is gá chun éifeacht a thabhairt d'fhorálacha an ailt seo.
(8) Leasaítear leis seo alt 193 den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (d) i bhfo-alt (2):
“(dd) sa mhéid gur ó fhaoiseamh dó faoi alt 16 den Acht Airgeadais, 1976, i gcomhréir leis na glandíolaíochtaí atá ar áireamh in A san fhoirmle i bhfo-alt (1) (a) den alt sin.”.
Déileáil chun críocha cánach le luach saothair neamhíoctha áirithe.
17.—(1) San alt seo—
ciallaíonn “tréimhse chuntasaíochta”, i ndáil le trádáil nó gairm, tréimhse 12 mhí dar críoch an dáta ar anuas go dtí é a dhéantar cuntais na trádála nó na gairme amach de ghnáth, agus i gcás nach mbeidh cuntais na trádála nó na gairme déanta amach, ciallaíonn sé cibé tréimhse nach faide ná 12 mhí a chinnfidh na Coimisinéirí Ioncaim;
ciallaíonn “dáta scoir”, i ndáil le hoifig nó fostaíocht, an dáta a scoireann duine de bheith ag sealbhú na hoifige nó na fostaíochta;
ciallaíonn “dáta tosaithe”, i ndáil le hoifig nó fostaíocht, an dáta a thosaíonn an duine ag sealbhú na hoifige nó na fostaíochta;
ciallaíonn “tréimhse chuntais”, i ndáil le trádáil nó gairm, aon tréimhse, seachas tréimhse chuntasaíochta, dá ndearnadh cuntais na trádála nó na gairme amach;
ciallaíonn “tréimhse faibhrithe”, i ndáil le luach saothair i leith oifige nó fostaíochta i dtrádáil nó i ngairm, an tréimhse dar tosach—
(a) an chéad lá de thréimhse chuntasaíochta, nó de thréimhse chuntais, de chuid na trádála nó na gairme, nó
(b) dáta tosaithe na hoifige nó na fostaíochta,
cibé acu is déanaí, agus dar críoch—
(c) an lá deiridh de thréimhse chuntasaíochta nó de thréimhse chuntais, nó
(d) dáta scoir na hoifige nó na fostaíochta,
cibé acu is luaithe;
ciallaíonn “dáta iomchuí”—
(a) i ndáil le tréimhse chuntasaíochta, an lá deiridh den tréimhse,
(b) i ndáil le tréimhse chuntais—
(i) i gcás ar giorra ná 12 mhí an tréimhse chuntais, an lá deiridh den tréimhse;
(ii) i gcás ar faide ná 12 mhí an tréimhse chuntais, an lá 5ú lá d'Aibreán sa tréimhse agus an lá deiridh den tréimhse;
folaíonn “luach saothair” na tuarastail, na táillí, an pá, na peircisí nó na sochair uile go léir ó oifig nó ó fhostaíocht.
(2) I gcás luach saothair (dá ngairtear “luach saothair neamhíoctha” anseo feasta) is inasbhainte mar chostas le linn brabúis nó ioncam trádála nó gairme do thréimhse chuntasaíochta nó do thréimhse chuntais a bheith á ríomh chun críocha Sceideal D a bheith gan íoc ar dháta iomchuí—
(a) measfar gur díolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, an luach saothair neamhíoctha agus measfar é a bheith íoctha de réir forálacha fho-alt (3), agus
(b) beidh feidhm ag na forálacha go léir den Chaibidil sin IV agus de rialacháin faoin gCaibidil sin agus d'ailt 7. 8 agus 9 den Acht Airgeadais, 1968, modhnaithe mar is gá, maidir leis an luach saothair neamhíoctha ionann is dá mba gur íocadh amhlaidh é.
(3) (a) Measfar luach saothair neamhíoctha faibhriú ó lá go lá i gcaitheamh iomlán na tréimhse faibhrithe agus measfar gur íocadh, gach dáta iomchuí, an oiread sin de a bhí faibhrithe anuas go dtí an dáta sin nó, má ba luaithe é, go dtí dáta scoir na hoifige nó na fostaíochta ar ina leith is iníoctha an luach saothair neamhíoctha—
(i) i gcás gan aon dáta iomchuí a bheith ann roimhe sin, ó thosach na tréimhse faibhrithe nó, má ba dhéanaí é, ó dháta tosaithe na hoifige nó na fostaíochta ar ina leith is iníoctha an luach saothair neamhíoctha, agus
(ii) i gcás dáta iomchuí a bheith ann roimhe sin, ón lá tar éis an dáta sin nó, má ba dhéanaí é, ón dáta tosaithe sin.
(b) I gcás a measfaí, de bhua forálacha mhír (a), luach saothair neamhíoctha a bheith íoctha ar dháta ba luaithe ná an 5ú lá d'Aibreán, 1976, measfar gurb é an 5ú lá d'Aibreán, 1976, a íocadh an luach saothair sin.
(4) Ní bhainfidh forálacha an ailt seo:
(a) le díolaíochtaí lena mbaineann alt 125 (c) den Acht Cánach Ioncaim, 1967; ná
(b) le luach saothair neamhíoctha a íoctar—
(i) roimh dháta éagtha 6 mhí tar éis an dáta (dá ngairtear “an dáta measta” anseo feasta) a meastar, de bhua fho-alt (3), a íocadh an luach saothair sin, nó
(ii) i gcás ar faide ná 12 mhí an tréimhse chuntais, roimh dháta éagtha 18 mí ón gcéad lá den tréimhse chuntais sin más déanaí an dáta éagtha ná an dáta measta.
Caibidil III
Cánachas ar Bhrabúis Feirmeoireachta
Leasú ar alt 21 (bonn barúlach measúnachta) den Acht Airgeadais, 1974.
18.—(1) Beidh éifeacht le halt 21 den Acht Airgeadais, 1974, i ndáil leis an mbliain 1976-77, ionann is dá gcuirfí “1976-77” in ionad “1975-76” i bhfo-alt (1).
(2) Leasaítear leis seo an t-alt sin 21 den Acht Airgeadais, 1974, trí na fo-ailt seo a leanas a chur in ionad fho-alt (4)—
“(4) Le linn brabúis nó gnóchain ó fheirmeoireacht a dhéanamh ar thalamh feirmeoireachta a bheith á ríomh agus á muirearú de réir forálacha an ailt seo—
(a) ní lamhálfar aon asbhaint seachas na hasbhaintí a shonraítear i bhfo-ailt (2) agus (3), agus
(b) ní rachaidh méid comhiomlán na n-asbhaintí a lamhálfar thar 40 oiread luacháil inrátaithe na talún feirmeoireachta sin.
(4A) Beidh feidhm ag fo-alt (4)—
(a) maidir leis an mbliain 1976-77, agus
(b) maidir le haon bhliain mheasúnachta a ndéanfaidh pearsa aonair rogha ina leith mar a fhoráiltear dó sin i bhfo-alt (1) agus a ndéanfaidh sé ina leith, an 30ú lá de Mhárta, 1976, nó dá éis, faoiseamh a éileamh faoi alt 307, 308, 309 nó 318 den Acht Cánach Ioncaim, 1967.”.
Talamh feirmeoireachta atá ar áitiú ag daoine áirithe.
19.—(1) Ní bheidh éifeacht le halt 15 (3) den Acht Airgeadais, 1974, do bhliain mheasúnachta i gcás pearsa aonair nó a bhanchéile má áitíonn an phearsa aonair nó a bhanchéile aon tráth an bhliain mheasúnacht sin, go haonraic nó i gcomhpháirtíocht le duine nó daoine eile, talamh feirmeoireachta ar talamh feirmeoireachta é nach eisean ná a bhanchéile an t-úinéir tairbhiúil air ach—
(a) atá ar úinéireacht (go tairbhiúil nó ar mhodh eile) ag duine a bhfuil baint aige leis, nó
(b) is talamh—
(i) nach n-íocann seisean ná a bhanchéile aon íocaíocht ar mhodh cíosa nó eile i leith a áitithe, nó
(ii) a n-íocann seisean nó a bhanchéile ina leith íocaíocht ar lú í, ag féachaint do na luachanna a bhí i réim san am, ná an íocaíocht a d'fhéadfaí a fháil i leith na talún sin ar an mbonn gur ar neamhthuilleamaí a dhéanfaí na caibidlí don íocaíocht:
Ar choinníoll nach mbeidh feidhm ag an alt seo in aon chás ina mbeidh an talamh feirmeoireachta ar úinéireacht ag pearsa aonair nó ag a bhanchéile, más pearsa aonair lena mbaineann alt 15 (3) den Acht Airgeadais, 1974, don bhliain mheasúnachta sin an phearsa aonair nó a bhanchéile.
(2) Chun críocha an ailt seo, measfar baint a bheith ag duine le pearsa aonair dá measfaí sin faoi chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
Caibidil IV
Iocaíochtaí le Fochonraitheoirí sa Tionscal Foirgníochta
Iocaíochtaí le fochonraitheoirí roimh 6 Nollaig, 1976.
20.—I ndáil le haon íocaíocht a rinneadh nó a dhéanfar an lú lá de Mhárta, 1976, nó dá éis, agus roimh an 6ú lá de Nollaig, 1976, beidh éifeacht le halt 17 den Acht Airgeadais, 1970, ionann is dá gcuirfí—
(a) i bhfo-alt (2), in ionad “ar mhéid na híocaíochta sin” “ar mhéid na híocaíochta sin, mura dtabharfaidh an fochonraitheoir ar aird dó deimhniú arna eisiúint ag na Coimisinéirí Ioncaim faoi fho-alt (7) a mbeidh greamaithe de séala ar a mbeidh na focail ‘Arna Fhíordheimhniú ag Cigire Cánach’ agus é fíordheimhnithe tar éis an 28ú lá d'Eanáir, 1976, le síniú cigire cánach”, agus
(b) i bhfo-alt (7), in ionad na bhfocal ó “ar é a thabhairt ar aird” go dtí deireadh an fho-ailt, “má thugann sé ar aird é do phríomhaí agus go mbeidh séala greamaithe de a chomhlíonann fo-alt (2), go bhfaighidh sé gan cáin a asbhaint aon íocaíocht a íocfaidh an príomhaí leis.”.
Iocaíochtaí le fochonraitheoirí an 6 Nollaig, 1976, nó dá éis.
1920 c. 18.
21.—I ndáil le haon íocaíocht a íocfar an 6ú lá de Nollaig, 1976, nó dá éis, leasaítear leis seo an tAcht Airgeadais, 1970, tríd an alt seo a leanas a chur in ionad alt 17:
“17.—(1) San alt seo—
ciallaíonn ‘deimhniú údarúcháin’ deimhniú arna eisiúint faoi fho-alt (7);
ciallaíonn ‘conradh foirgníochta’ conradh (nach conradh fostaíochta) trína ndlíonn duine (dá ngairtear ‘an conraitheoir’ san alt seo) do dhuine eile (dá ngairtear ‘an príomhaí’ san alt seo)—
(a) oibríochtaí foirgníochta a dhéanamh; nó
(b) bheith freagrach sna hoibríochtaí sin a dhéanamh ag daoine eile, faoi chonradh idir iad agus eisean nó faoi chomhshocraíochtaí eile atá déanta aige nó a dhéanfaidh sé; nó
(c) a shaothar féin nó saothar daoine eile a chur ag déanamh na n-oibríochtaí sin;
ciallaíonn ‘oibríochtaí foirgníochta’ oibríochtaí d'aon tuairisc acu seo a leanas—
(a) foirgnimh nó déanmhais a fhoirgniú, a athrú, a dheisiú, a mhéadú, a scartáil nó a dhíchóimeáil;
(b) aon oibreacha a fhoirgniú, a athrú, a dheisiú, a mhéadú nó a scartáil ar oibreacha iad is cuid, nó a bheidh ina gcuid, den talamh, lena n-áirítear ballaí, oibreacha bóthair, cumhacht-línte, rúidbhealaí aerárthaí, duganna agus cuanta, iarnróid, uisce-bhealaí intíre, píoblínte, taiscumair, príomh-phíopaí uisce, toibreacha, séaraigh, gléasra tionscail agus feistis chun talamh a shilt:
(c) córais téacháin, soilsiúcháin, aerchóiriúcháin, fuaimdhíonaithe, aeraithe, cumhacht-sholáthair, siltin, sláintíochta, soláthair uisce, cosaint in aghaidh buirgléireachta nó dóiteáin a fheistiú in aon fhoirgneamh nó déanmhas;
(d) an taobh amuigh d'fhoirgnimh a ghlanadh (seachas aon chuid d'fhoirgneamh a ghlanadh i gcúrsa gnáthchothabhála); an taobh istigh d'fhoirgnimh agus de dhéanmhais a ghlanadh, a mhéid a dhéantar sin le linn iad a fhoirgniú, a athrú, a mhéadú, a dheisiú nó a aisiriú;
(e) oibríochtaí is cuid dílis d'oibríochtaí den sórt a thuairiscítear thuas nó is ullmhúchán chucu nó is oibríochtaí chun iad a chríochnú, lena n-áirítear glanadh láithreán, uachtar talún a aistriú, tochailt, tunaileoireacht agus tolladh, leagan bunsraitheanna, tógáil scafall, aisiriú láithreán, tírdhreachú agus bóithre agus oibreacha rochtana eile a sholáthar;
(f) oibríochtaí is cuid dílis den druileáil ag lorg mianraí, ola nó gáis nádúrtha nó d'iad a theibeadh nó den taiscealaíocht nó den saothrú i ndáil le hacmhainní nádúrtha, nó oibríochtaí is ullmhúchán chucu sin nó oibríochtaí chun iad a chríochnú;
(g) ábhair, innealra nó gléasra atá le húsáid in aon cheann de na hoibríochtaí foirgníochta thuasluaite a tharlú ar fruiliú, cibé acu a úsáidtear iad nó nach n-úsáidtear;
tá le ‘cárta íocaíochtaí foirgníochta’ an bhrí a shanntar dó le fo-alt (8);
tá le ‘cárta cáin-asbhainte foirgníochta’ an bhrí a shanntar dó le fo-alt (5);
tá le ‘stiúrthóir dílseánach’ agus le ‘fostaí dílseánach’ na bríonna a shanntar dóibh le halt 226 den Acht Cánach Ioncaim, 1967;
ciallaíonn ‘tréimhse cháilitheach’ an tréimhse trí bliana, nó cibé tréimhse is giorra ná sin a cheadóidh an cigire, dar críoch an 5ú lá d'Aibreán an bhliain roimh an mbliain mheasúnachta a bhfuil deimhniú údarúcháin á iarraidh ina leith.
(2) Faoi réir forálacha an ailt seo, má tharlaíonn le linn conradh foirgníochta a bheith á chomhlíonadh, cibé acu roimh thosach feidhme nó tar éis tosach feidhme an ailt seo a rinneadh é, i gcás arb é duine an príomhaí—
(a) duine arb é féin, maidir leis na hoibríochtaí foirgníochta go léir, nó le haon chuid de na hoibríochtaí foirgníochta, lena mbaineann an conradh, an conraitheoir faoi chonradh foirgníochta eile, nó
(b) duine a sheolann gnó ar cuid de foirgnimh a thógáil, nó
(c) údarás áitiúil, cumann fóntais phoiblí de réir brí alt 2 d'Acht na dTithe, 1966, nó comhlacht dá dtagraítear i bhfomhír (i) nó (ii) d'alt 12 (2) (a) nó in alt 19 nó 45 den Acht sin, nó
(d) Aire Stáit, nó
(e) aon bhord arna bhunú le reacht nó faoi reacht, nó
(f) duine a sheolann aon ghnóthas gáis, uisce, leictreachais, cumhachta hiodrálaí, duga, canála nó iarnróid,
go dtabarfaidh an príomhaí íocaíocht do dhuine eile (cibé acu is é an conraitheoir é nó nach é agus dá ngairtear ‘an fochonraitheoir’ anseo feasta), bainfidh an príomhaí as an íocaíocht agus íocfaidh sé leis an mBailitheoir cáin de réir 35 faoin gcéad de mhéid na híocaíochta sin.
(3) Le linn na brabúis nó na gnóchain a d'eascair nó a d'fhaibhrigh chun fochonraitheora a fuair íocaíocht ar baineadh cáin aisti de réir fho-alt (2) a bheith á ríomh chun críocha Sceideal D, measfar gurb é méid na híocaíochta suim ar cóimhéid le comhiomlán an ghlanmhéid a fuarthas tar éis an cháin a asbhaint agus an méid cánach a asbhaineadh amhlaidh.
(4) A mhéid is inmhuirearaithe cáin ar fhochonraitheoir i leith aon bhrabúis nó gnóchain a d'eascair nó a d'fhaibhrigh chuige ó thrádáil nó ó ghairm, déileálfar leis ionann is dá mba gur íoc sé ar chuntas cáin ab inmhuirearaithe amhlaidh aon cháin a baineadh as íocaíochtaí a cuireadh i gcuntas le linn na brabúis nó na gnóchain sin a bheith á ríomh agus nár aisíocadh nó nár tugadh fritháireamh ina leith; agus déanfaidh na Coimisinéirí Ioncaim rialacháin chun éifeacht a thabhairt don fho-alt seo agus beidh, go háirithe, foráil sna rialacháin sin—
(a) i dtaobh na slí a ndéanfar, agus na tréimhsí ar ina n-aghaidh a dhéanfar, cáin a asbhaineadh faoin alt seo a chur i gcuntas mar shuim a íocadh ar chuntas dliteanas fochonraitheora i leith cánach,
(b) chun go n-aisíocfar, ar éileamh cuí a dhéanamh in aghaidh tréimhse (dá ngairtear an tréimhse aisíoca anseo feasta) dar tosach an 6ú lá d'Aibreán bliain mheasúnachta agus dar críoch an 5ú lá den mhí i ndiaidh dáta an íoca nó, más é an 5ú lá den mhí nó aon lá roimhe sin a rinneadh an t-íoc, dar críoch an 5ú lá den mhí sin, an chuid sin den cháin a baineadh as íocaíochtaí a fuair fochonraitheoir i rith na tréimhse aisíoca (arna laghdú aon mhéid den cháin sin a aisíocadh nó a fritháiríodh) a mheasfaidh na Coimisinéirí Ioncaim a bheith níos mó ná an chuid chomhréireach den méid cánach a bhfuil dliteanas air, nó a meastar dliteanas a bheith air, ina leith don bhliain mheasúnachta sin, agus
(c) le haghaidh aisíoc i gcásanna inar mó iomlán na cánach a baineadh as íocaíochtaí a fuair fochonraitheoir agus nár aisíocadh leis ná comhiomlán—
(i) an méid cánach a bhfuil dliteanas air ina leith, agus
(ii) aon mhéid a dhlíonn sé a tharchur—
(A) faoin Acht Cánach Breisluacha, 1972,
(B) faoi Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus
(C) i leith ranníocaí pá-choibhneasa faoin Acht Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973.
(5) Déanfaidh na Coimisinéirí Ioncaim rialacháin maidir le measúnú (lena n-áirítear measúnú measta), muirearú, bailiú agus gnóthú cánach is inasbhainte faoi fho-alt (2) agus féadfaidh na rialacháin sin, i ndáil leis an gcáin sin, aon ábhair a bheith iontu a d'fhéadfadh a bheith i rialacháin faoi alt 127 den Acht Cánach Ioncaim, 1967, i ndáil le cáin is inasbhainte faoi Chaibidil IV de Chuid V den Acht sin agus, gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, féadfaidh foráil a bheith i rialacháin faoin bhfo-alt seo maidir leis an méid seo a leanas—
(a) deimhnithe údarúcháin a eisiúint, a athghairm nó a chealú agus na deimhnithe a ghéilleadh:
(b) príomhaithe do choimeád cibé taifid a bheidh sonraithe sna rialacháin, príomhaithe do choimeád cártaí íocaíochtaí foirgníochta agus cibé sonraí a chur iontu a bheidh sonraithe sna rialacháin, príomhaithe do choimeád cártaí (dá ngairtear ‘cártaí cáin-asbhainte foirgníochta’ san alt seo) i cibé foirm a bheidh forordaithe leis na rialacháin agus sonraí maidir le haon asbhaintí faoi fho-alt (2) agus cibé sonraí eile a chur iontu a bheidh sonraithe sna rialacháin, cibé tuairisceáin i dtaobh íocaíochtaí ó phríomhaithe a bheidh sonraithe sna rialacháin a thabhairt do na Coimisinéirí Ioncaim agus na taifid sin (lena n-áirítear na cártaí sin) a iniúchadh;
(c) fochonraitheoirí do choimeád cibé taifid a bheidh sonraithe sna rialacháin a mbeidh sonraí iontu i dtaobh íocaíochtaí a fuair siad, agus na taifid sin a iniúchadh;
(d) príomhaithe do chomhlánú deimhnithe cánach a baineadh as íocaíochtaí a íocadh le fochonraitheoirí;
(e) ráitis a chur chuig fochonraitheoirí, i gcásanna inar baineadh cáin faoi fho-alt (2) as íocaíochtaí a íocadh leo, agus sonraí iontu i dtaobh a ndliteanais (más ann) i leith cánach do bhliain mheasúnachta.
(6) Na forálacha de gach achtachán agus de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971, a bhaineann le gnóthú aon mhéid cánach atá príomhaí den chineál dá dtagraítear i bhfo-alt (2) faoi dhliteanas faoin alt seo agus faoi na Rialacháin sin a íoc leis an mBailitheoir bainfidh siad le gnóthú aon mhéid úis is iníoctha ar an gcáin sin ionann is dá mba chuid den cháin sin an méid sin úis.
(6A) I gcás a mbeidh méid cánach a mbeidh duine is príomhaí, nó a meastar gur príomhaí é, den chineál dá dtagraítear i bhfo-alt (2) faoi dhliteanas faoin alt seo agus faoi aon rialacháin faoi fho-alt (5) a íoc leis an mBailitheoir gan íoc amhlaidh, íocfaidh an duine leis an mBailitheoir ús simplí ar an méid agus ríomhfar an t-ús sin ón dáta a tháinig an méid chun bheith dlite é a íoc agus de réir ráta aon faoin gcéad in aghaidh gach míosa nó gach coda de mhí a bheidh an méid gan íoc.
(6B) Bainfidh fo-alt (6A) le cáin is inghnóthaithe ó dhuine de bhua fógra faoi Rialachán 12 (1) de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971, ionann is dá mba cháin í a dhligh an duine faoi na Rialacháin sin a tharchur don mhí chánach dheiridh (de réir brí na Rialachán sin) den bhliain. nó, de réir mar is iomchuí, de na míonna a chríochnaigh sa tréimhse chuntasaíochta, lena mbaineann an fógra.
(7) (a) Déanfaidh na Coimisinéirí Ioncaim, ar iarratas chuige sin a fháil ó dhuine, deimhniú (dá ngairtear ‘deimhniú údarúcháin’ san alt seo) a eisiúint chuige más deimhin leo—
(i) gur fochonraitheoir atá ag gabháil de ghnó ag seoladh conarthaí foirgníochta an duine nó go bhfuil sé ar tí bheith ina fhochonraitheoir den sórt sin,
(ii) go seoltar nó go seolfar an gnó ó bhunáit ghnó a bunaíodh i mbuanfhoirgneamh agus go bhfuil nó go mbeidh aige trealamh, stoc agus saoráidí eile is gá, i dtuairim na gCoimisinéirí Ioncaim, chun críocha an ghnó,
(iii) go gcoimeádtar nó go gcoimeádfar, i ndáil leis an ngnó, taifid dá dtagraíonn alt 6 (2) den Acht Airgeadais, 1968, agus go gcoimeádtar nó go gcoimeádfar, agus go gcoimeádtar nó go gcoimeádfar go cuí agus go beacht, aon taifid eile a choimeádtar de ghnáth i ndáil le gnó den sort sin,
(iv) go ndearna—
(A) an duine, aon chomhpháirtíocht ina bhfuil sé nó ina raibh sé ina chomhpháirtí agus aon chuideachta (de réir brí Acht na gCuideachtaí, 1963) a bhfuil nó a raibh sé ina stiúrthóir dílseánach uirthi nó ina fhostaí dílseánach di,
(B) gach comhpháirtí, i gcás ar comhpháirtíocht an duine, agus
(C) i gcás ar cuideachta an duine, gach stiúrthóir de chuid na cuideachta agus aon duine is úinéir tairbhiúil ar bhreis agus 15 faoin gcéad de ghnáth-scairchaipiteal na cuideachta nó a bhfuil ar a chumas an céatadán sin a rialú go díreach nó go neamhdhíreach,
i gcaitheamh na tréimhse cáilithí go léir na hoibleagáidí go léir a chuirtear air leis na hAchtanna Cánach, nó leis na hAchtanna a bhaineann le cáin bhrabús corparáide a chomhlíonadh—
(I) i ndáil le híoc nó tarchur na gcánacha nach foláir a íoc nó a tharchur faoi na hAchtanna sin,
(II) i ndáil le seachadadh tuairisceán, agus
(III) i ndáil le hiarratais go soláthrófaí do chigire cuntais aon ghnó, nó faisnéis eile i dtaobh aon ghnó, a sheolann an phearsa aonair, an chomhpháirtíocht nó an chuideachta sin, cibé acu é,
(v) go bhfuil cúis mhaith ann le bheith ag súil go gcomhlíonfaidh an duine, an chomhpháirtíocht nó an chuideachta sin na hoibleagáidí dá dtagraítear i bhfomhír (iii) i ndáil le tréimhsí dar críoch tráth tar éis dáta deiridh na tréimhse cáiliúcháin.
(b) Duine nach deimhin leis na Coimisinéirí Ioncaim ina leith i ndáil le haon ábhar nó ábhair a shonraítear i bhfomhíreanna (i) go (iv) de mhír (a) déileálfar leis, dá ainneoin sin, chun na gcríocha a bhaineann le deimhniú údarúcháin a eisiúint, mar dhuine ar deimhin leo amhlaidh ina leith más é tuairim na gCoimisinéirí Ioncaim gur cheart, sna himthosca go léir, neamhshuim a dhéanamh chun na gcríocha sin dá mhainneachtain.
(c) San fho-alt seo ciallaíonn ‘na hAchtanna a bhaineann le cáin bhrabús corparáide’ Cuid V den Finance Act, 1920, agus na hachtacháin do leasú nó do leathnú na Coda sin.
(8) (a) I gcás a dtabharfaidh fochonraitheoir ar eisíodh deimhniú údarúcháin chuige an deimhniú sin ar aird do phríomhaí, iarrfaidh an príomhaí cárta (dá ngairtear ‘cárta íocaíochtaí foirgníochta’ san alt seo) ar na Coimisinéirí Ioncaim i leith an fhochonraitheora.
(b) Más rud é, ar iarratas den sórt sin a bheith déanta, gur deimhin leis na Coimisinéirí Ioncaim gur chóir cárta íocaíochtaí foirgníochta i leith an fhochonraitheora réamhráite a eisiúint chuig an bpríomhaí réamhráite, eiseoidh siad cárta den sórt sin chuig an bpríomhaí sin agus ar an bpríomhaí sin d'fháil an chárta beidh sé, faoi réir forálacha fho-alt (9), i dteideal i gcaitheamh na bliana cánach ioncaim (nó na coda gan chaitheamh di) lena mbainfidh deimhniú údarúcháin fhochonraitheora íocaíochtaí a íoc leis an bhfochonraitheoir a bheidh ainmnithe sa chárta gan cáin a asbhaint.
(9) (a) I gcás ar dealraitheach do na Coimisinéirí Ioncaim—
(i) gur eisíodh deimhniú údarúcháin ar fhoras faisnéis a bhí bréagach nó míthreorach.
(ii) nach n-eiseofaí deimhniú údarúcháin dá mbeadh faisnéis, a fuarthas tar éis a eisiúna, ar fáil ar dháta a eisiúna,
(iii) gur cheadaigh duine ar eisíodh deimhniú údarúcháin chuige é a mhí-úsáid,
(iv) gur mhainnigh duine ar eisíodh deimhniú údarúcháin chuige aon cheann de na hoibleagáidí a chomhlíonadh a chuireann na hAchtanna Cánach nó aon rialacháin fúthu air, nó
(v) go bhfuil scortha ag an duine ar eisíodh an deimhniú údarúcháin chuige de bheith ag seoladh gnó conarthaí foirgníochta ar i ndáil leo a eisíodh an deimhniú,
féadfaidh siad aon tráth an deimhniú a chealú agus fógra scríofa sa chéill sin a thabhairt d'aon phríomhaí.
(b) I gcás a bhfaighidh príomhaí fógra faoi mhír (a), déanfaidh sé—
(i) cáin a bhaint, de réir forálacha fho-alt (2), as aon íocaíochtaí a íocfar leis an duine lena mbaineann an fógra ar dháta, nó tar éis dáta, an fhógra a fháil, agus
(ii) aon chártaí íocaíochtaí foirgníochta a eisíodh chuige i leith an duine réamhráite agus aon chárta cáin-asbhainte foirgníochta a bheidh á choimeád aige i ndáil leis an duine sin a thabhairt ar ais do na Coimisinéirí Ioncaim.
(c) Cuirfidh na Coimisinéirí Ioncaim in iúl do dhuine ar eisíodh fógra i ndáil leis faoi mhír (a) gur eisíodh an fógra sin agus ceanglóidh air an deimhniú údarú cháin a eisíodh chuige a thabhairt ar ais dóibh láithreach.
(10) (a) I gcás aon duine—
(i) do dhéanamh aon ráiteas bréagach nó do thabhairt aon doiciméad atá bréagach i bponc ábhartha, chun deimhniú údarúcháin a fháil.
(ii) do dhiúscairt deimhniú údarúcháin ar dhóigh seachas tríd an deimhniú sin a thabhairt ar ais do na Coimisinéirí Ioncaim,
(iii) do mhainniú deimhniú údarúcháin a thabhairt ar ais do na Coimisinéirí Ioncaim nuair a cheanglófar sin air de bhun fho-alt (9) (c),
(iv) a mbeidh deimhniú údarúcháin aige nár eisigh na Coimisinéirí Ioncaim chuige, nó
(v) do thabhairt deimhniú údarúcháin ar aird do phríomhaí tar éis do na Coimisnéirí Ioncaim a chur in iúl dó gur eisíodh fógra faoi fho-alt (9) (c),
beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó an fhíneáil agus an phríosúnacht le chéile, a chur air.
(b) Aon duine a chabhróidh, a neartóidh nó a chomhairleoidh—
(i) le deimhniú údarúcháin a fháil trí ráiteas bréagach,
(ii) le deimhniú údarúcháin a úsáid ag aon duine seachas an duine ar chuige a d'eisigh na Coimisinéirí Ioncaim é, nó
(iii) le doiciméad nach deimhniú údarúcháin ach a airbheartaíonn gur deimhniú den sórt sin é a thabhairt ar aird do phríomhaí.
nó a thabharfaidh sin chun críche beidh sé ciontach i gcion agus, ar é a chiontú go hachomair, dlífear fíneáil £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó an fhíneáil agus an phríosúnacht le chéile, a chur air.
(c) Aon duine—
(i) a mhainneoidh na sonraí sin a thaifeadadh ar chárta íocaíochtaí foirgníochta nó ar chárta cáinasbhainte foirgníochta a cheanglaítear a thaifeadadh air de bhua an ailt seo agus aon rialacháin faoin alt seo,
(ii) a mhainneoidh an cárta íocaíochtaí foirgníochta sin nó an cárta cáin-asbhainte foirgníochta sin a thabhairt ar ais do na Coimisinéirí Ioncaim de bhua fho-alt (9) (b),
(iii) a thabharfaidh ar ais do na Coimisinéirí Ioncaim aon chárta den sórt sin a mbeidh taifeadta air sonraí a bheidh mícheart in aon phonc ábhartha, nó
(iv) a mhainneoidh déanamh de réir aon fhorála i rialacháin faoin alt seo a cheanglaíonn air taifid nó doiciméid a choimeád nó a thabhairt ar aird,
beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil £500 a chur air.
(11) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann, laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
(12) Duine a sheolann gnó ní mheasfar gur duine é de chineál a shonraítear i bhfo-alt 2 (b) ar an aon-chúis go dtógann sé, i gcúrsa an ghnó sin, foirgnimh lena n-úsáid nó lena n-áitiú aige féin nó ag fostaithe dá chuid.
(13) I ndáil le cás a bhfuil cáin chorparáide inmhuirearaithe ar fhochonraitheoir, mura n-éilíonn an comhthéacs a mhalairt, folóidh tagairtí san alt seo do cháin tagairtí do cháin chorparáide agus folóidh tagairtí do bhliain mheasúnachta tagairtí do thréimhse chuntasaíochta.”.
Caibidil V
Sochair Chomhchineáil
Muirearú i leith cánach faoi alt 52 (Sceideal D) den Acht Cánach Ioncaim, 1967, a leathnú.
22.—(1) I gcás a sealbhaíonn duine (dá ngairtear “an fostaí” san alt seo) oifig nó fostaíocht agus—
(a) go bhfuil na brabúis nó na gnóchain a eascraíonn chuige ón oifig nó ón bhfostaíocht sin inchurtha, de bhua alt 52 den Acht Cánach Ioncaim, 1967, faoi cháin faoi Chás III de Sceideal D, agus
(b) go bhfaigheann sé suim i leith caiteachas nó go gcineann sochar chuige ar suim nó sochar é lena mbaineann an t-alt seo,
beidh an méid sonraithe ar áireamh na mbrabús nó na ngnóchan ón oifig nó ón bhfostaíocht sin is inmheasúnaithe i leith cánach agus muirearófar cáin air dá réir sin.
(2) Baineann an t-alt seo le haon suim a fhaigheann fostaí nó le haon sochar a chineann chuig fostaí agus a mbeadh cáin le muirearú ina leith de bhua Chaibidil III de Chuid V den Acht Cánach Ioncaim, 1967, dá mba oifig nó fostaíocht a mbeadh na brabúis nó na gnóchain aisti inchurtha faoi cháin faoi Sceideal E an oifig nó an fhostaíocht sin aige.
(3) Is é an méid sonraithe dá dtagraítear i bhfo-alt (1) an méid a bheadh inchurtha faoi cháin de bhua na Caibidle sin III i leith na suime nó an tsochair lena mbaineann an t-alt seo dá mbeadh na sochair nó na gnóchain ón oifig nó ón bhfostaíocht dá dtagraítear san fho-alt sin inchurtha faoi cháin faoi Sceideal E.
Sochar comhchineáil: íosmhuirear cánach i leith úsáid feithicle.
23.—I gcás a mbeidh, de bhua alt 117 den Acht Cánach Ioncaim, 1967, cáin le muirearú ar aon duine i leith an tsochair a chin chuige ó fheithicil a sholáthar de réir brí alt 30 den Acht Airgeadais, 1973, ní lú an méid a mbeidh cáin le muirearú air i leith an tsochair sin, don bhliain 1976-77 nó d'aon bhliain mheasúnachta dá éis sin, ná an méid is mó den dá mhéid seo a leanas—
(a) £300, nó
(b) 15 faoin gcéad de chostas cuí na feithicle de réir brí alt 32:
Ar choinníoll go ndéanfar na méideanna a shonraítear i míreanna (a) agus (b) a laghdú, i gcás gur ar feadh coda de bhliain mheasúnachta a bhí an fheithicil ar soláthar, ar aon chomhréir leis an gcomhréir idir an chuid sin den bhliain agus an bhliain sin
Caibidil VI
Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Leasú ar ailt 31 (cáin ioncaim ar dhíbhinní áirithe) agus 37 (cáin bhrabús corparáide ar dhíbhinní áirithe) den Acht Airgeadais, 1973.
I.R. Uimh. 143 de 1975.
24.—Leasaítear leis seo ailt 31 agus 37 den Acht Airgeadais, 1973—
(a) trí “lena mbaineann an t-alt seo” a chur in ionad—
(i) “atá leagtha amach sa Dara Sceideal” san alt sin 31, agus
(ii) “atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo” san alt sin 37;
(b) trí “1976” a chur in ionad “1975”; agus
(c) tríd an bhfo-alt seo a leanas a chur leo—
“(2) Baineann an t-alt seo leis an gComhaontú atá leagtha amach sa Dara Sceideal, arna leathnú leis an gComhaontú atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam) (An Ríocht Aontaithe), 1975.”,
agus tá na hailt sin 31 agus 37, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
31.—(1) Faoi réir forálacha ailt 76 agus 77 den Acht Cánach Ioncaim, 1967, arna modhnú le Cuid III de Sceideal 6 a ghabhann leis an Acht sin, má bhíonn cáin ioncaim inmhuirir faoi Chás III de Sceideal D i leith ioncam is díbhinn, de réir brí Airteagal 1 den Chomhaontú lena mbaineann an t-alt seo, is é sin, díbhinn arna híoc an 6ú lá d'Aibreán, 1973, nó dá éis, ach tráth nach déanaí ná an 5ú lá d'Aibreán, 1976, áireofar san ioncam a bheidh inmhuirir i leith cánach ioncaim amhlaidh méid an chreidmheasa cánach a bhuil foráil a íoca san Airteagal sin 1. (2) Baineann an t alt seo leis an gComhaontú atá leagtha amach sa Dara Sceideal, arna leathnú leis an gComhaontú atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam) (An Ríocht Aontaithe), 1975. 37.—(1) Má áirítear sna brabúis is inmhuirir i leith cánach brabús corparáide faoi alt 52 den Finance Act, 1920, díbhinn de réir brí Airteagal 1 den Chomhaontú lena mbaineann an t-alt seo, is é sin, díbhinn a íocadh nó a íocfar an 6ú lá d'Aibreán, 1973, nó dá éis, agus tráth nach déanaí ná an 5ú lá d'Aibreán, 1976, áireofar sna brabúis is inmhuirir amhlaidh méid aon chreidmheasa cánach is iomchuí don díbhinn a bhfuil foráil a íoca san Airteagal sin 1. (2) Baineann an t-alt seo leis an gComhaontú atá leagtha amach sa Dara Sceideal, arna leathnú leis an gComhaontú atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam) (An Ríocht Aontaithe), 1975. |
Iocaíochtaí faoin Acht um Préimheanna Fostaíochta, 1975.
25.—Déanfar neamhshuim, chun críocha uile na nAchtanna Cánach agus na n-achtachán a bhaineann le cáin bhrabús corparáide, d'íocaíochtaí ón Aire Saothair faoin Acht um Préimheanna Fostaíochta, 1975, cibé acu roimh thosach feidhme na Coda seo nó dá éis a íocadh iad.
Leasú ar alt 31 (faoiseamh do chuideachtaí i leith méadú ar stocluachanna) den Acht Airgeadais, 1975.
26.—(1) Leasaítear leis seo an tAcht Airgeadais, 1975—
(a) in alt 31—
(i) trí “1976” a chur in ionad “1975” sa mhíniú ar “tréimhse chuntasaíochta” i bhfo-alt (1),
(ii) tríd an méid seo a leanas a chur isteach i bhfo-alt (1) i ndiaidh an mhínithe ar “cuideachta”:
“tá le ‘tréimhse chuntais’ an míniú a shanntar dó le mír 6 (1) den Tríú Sceideal;” agus
(iii) trí na fo-ailt seo a leanas a chur leis:
“(7) (a) I gcás cuideachta d'fháil nó do dhiúscairt stoc trádála ar shlí seachas gnáthsheoladh na trádála áirithe, déileálfar, chun críocha an ailt seo agus an Tríú Sceideal, leis an gcuideachta ar an mbonn go raibh aici, i dtosach nó i ndeireadh na tréimhse cuntais iomchuí stoc trádála ab fhiú cibé luach is dóigh leis an gcigire (nó, ar achomharc, leis na Coimisinéirí Achomhairc) a bheith réasúnach agus cóir ag féachaint d'imthosca uile an cháis.
(b) I gcás nach ndéanfar luach stoc trádála cuideachta i dtosach tréimhse cuntais a ríomh ar an mbonn a ríomhfar luach an stoic thrádála i ndeireadh na tréimhse sin, déileálfar, chun críocha an ailt seo agus an Tríú Sceideal, le luach an stoic thrádála i dtosach na tréimhse sin mar an luach arbh é a luach é dá mba ar an mbonn sin a ríomhfaí é.
(8) In aon chás a bhfuil teideal, de bhua an ailt seo, ag cuideachta chun asbhainte is asbhaint lena bhfuil éifeacht do thréimhse chuntasaíochta dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1975, go dtí an 5ú lá d'Aibreán, 1976, measfar, chun críocha uile na nAchtanna Cánach Ioncaim agus na n-achtachán a bhaineann le cáin bhrabús corparáide, seachas an t-alt seo, gur lú de mhéid na hasbhainte sin luach a stoic thrádála i dtosach na tréimhse cuntais díreach i ndiaidh na tréimhse cuntais arb ionann deireadh di agus don tréimhse chuntasaíochta sin nó a bhí ar rith i ndeireadh na tréimhse cuntasaíochta sin.”;
(b) tríd an alt seo a leanas a chur isteach i ndiaidh an ailt sin 31:
“31A—(1) San alt seo—
ciallaíonn ‘tréimhse chuntasaíochta’, i ndáil le cuideachta, tréimhse chuntasaíochta arna cinneadh de réir forálacha alt 9 den Acht Cánach Corparáide, 1976, dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1975, go dtí an 5ú lá d'Aibreán, 1976;
ciallaíonn ‘trádáil’ trádáil a sheoltar sa Stát agus arb éard í go hiomlán nó go formhór, le linn tréimhse cuntasaíochta, aon oibríocht trádála d'aon chineál de na cineálacha seo a leanas—
(a) monarú earraí,
(b) seoladh oibríochtaí foirgníochta de réir brí alt 17 den Acht Airgeadais, 1970,
(c) feirmeoireacht, nó
(d) díol innealra nó gléasra (seachas feithiclí atá oiriúnach chun daoine a iompar de bhóthar) nó earraí le duine atá ag gabháil do thrádáil arb éard í go hiomlán nó go formhór oibríochtaí trádála de chineál a shonraítear i mír (a), (b) nó (c) lena úsáid chun críocha na trádála sin;
ciallaíonn ‘ioncam trádála’, i ndáil le haon trádáil, an t-ioncam ón trádáil arna ríomh de réir na rialacha is infheidhme maidir le Cás I de Sceideal D sula ndéantar aon fhritháireamh nó laghdú ar ioncam de bhua alt 16 nó 18 den Acht Cánach Corparáide, 1976, agus sula ndéantar aon asbhaint nó breisiú de bhua alt 14 den Acht sin;
tá le ‘stoc trádála’, i ndáil le haon trádáil, an bhrí chéanna atá leis in alt 62 den Acht Cánach Ioncaim, 1967, agus le linn luach stoc trádála cuideachta aon tráth a bheith á chinneadh chun críocha asbhainte faoin alt seo, a mhéid a bheidh, an tráth sin nó roimhe, aon íocaíochtaí ar cuntas faighte ag an gcuideachta i leith aon stoic thrádála, déanfar luach an stoic sin a laghdú dá réir sin.
(2) Faoi réir na bhforálacha seo a leanas den alt seo—
(a) má bhíonn cuideachta a chónaíonn sa Stáit ag seoladh, i dtréimhse chuntasaíochta, trádáil a mbeidh sí faoi réim cánach corparáide faoi Chás I de Sceideal D ina leith, agus
(b) más mó luach stoc trádála na cuideachta i ndeireadh na tréimhse cuntasaíochta (dá ngairtear a ‘stocluach dúnta’ san alt seo) ná luach a stoic thrádála i dtosach na tréimhse cuntasaíochta (dá ngairtear a ‘stocluach oscailte’ san alt seo),
beidh an chuideachta, le linn a hioncam trádála a bheith á ríomh chun críocha cánach corparáide, i dteideal asbhainte faoin alt seo faoi threoir méid na breise sin ionann is dá mba chaiteachas trádála a tabhaíodh sa tréimhse chuntasaíochta an asbhaint; agus sna forálacha seo a leanas den alt seo ‘méadú ar stocluach’ na cuideachta a thugtar ar an mbreis sin.
(3) Beidh éifeacht leis an gCúigiú Sceideal chun an t-alt seo a fhorlíonadh.
(4) (a) In aon chás a mbeidh cuideachta i dteideal asbhainte faoin alt seo, is é a bheidh san asbhaint sin suim ar cóimhéid lena méadú ar stocluach i dtréimhse chuntasaíochta lúide 20 faoin gcéad dá hioncam trádála don tréimhse sin:
Ar choinníoll—
(i) nach mbeidh in aon chás méid na hasbhainte arna ríomh amhlaidh níos mó ná méid ioncam trádála na cuideachta don tréimhse sin, agus
(ii) gurb éard é ioncam trádála na cuideachta a bheidh le cur i gcuntas le linn asbhaint a bheith á ríomh an t-ioncam sin sula ndéanfar aon asbhaint faoin alt seo nó faoin gCúigiú Sceideal.
(b) Déanfar cibé laghduithe ar mheasúnachtaí nó ar aisíocaíochtaí cánach is gá in aon chás chun éifeacht a thabhairt don alt seo.
(5) Ní bheidh cuideachta i dteideal asbhainte de bhua an ailt seo le linn a hioncam trádála do thréimhse chuntasaíochta a bheith á ríomh mura ndéanfaidh sí éileamh ar an asbhaint—
(a) roimh an dáta a thiocfaidh an mheasúnacht don tréimhse chuntasaíochta chun bheith ina measúnacht chríochnaitheach dhochloíte, nó
(b) roimh dheireadh na tréimhse sé mhí dar tosach dáta an Achta Airgeadais, 1976, a rith,
cibé acu is déanaí.
(6) (a) I gcás cuideachta d'fháil nó do dhiúscairt stoc trádála ar shlí seachas gnáth-sheoladh na trádála áirithe, déileálfar, chun críocha an ailt seo agus an Cúigiú Sceideal, leis an gcuideachta ar an mbonn go raibh aici, i dtosach nó i ndeireadh na tréimhse cuntais iomchuí, stoc trádála ab fhiú cibé luach is dóigh leis an gcigire (nó, ar achomharc, leis na Coimisinéirí Achomhairc) a bheith réasúnach agus cóir ag féachaint d'imthosca uile an cháis.
(b) I gcás nach ndéanfar luach stoc trádála cuideachta i dtosach tréimhse cuntais a ríomh ar an mbonn céanna a ríomhfar luach an stoic thrádála i ndeireadh na tréimhse sin, déileálfar, chun críocha an ailt seo agus an Cúigiú Sceideal, le luach an stoic thrádála i dtosach na tréimhse sin mar an luach arbh é a luach é dá mba ar an mbonn sin a ríomhfaí é.
(7) I gcás a bhfuil teideal, de bhua an ailt seo, ag cuideachta chun asbhainte d'aon tréimhse chuntasaíochta, measfar, chun críocha uile na nAchtanna Cánach, seachas an t-alt seo, gur lú de mhéid na hasbhainte sin luach a stoic thrádála i dtosach na tréimhse cuntais díreach tar éis na tréimhse cuntais arb ionann deireadh di agus don tréimhse chuntasaíochta sin nó a bheidh ar rith i ndeireadh na tréimhse cuntasaíochta sin.” agus
(c) tríd an Sceideal seo a leanas a chur isteach:
“AN CUIGIU SCEIDEAL
MÉADÚ AR STOCLUACHANNA: FORÁLACHA FORLÍONTACHA
1. (1) In aon chás nach comhthráthach do thréimhse chuntasaíochta cuideachta agus do thréimhse chuntais nó do dhá thréimhse chuntais chomhleanúnacha nó níos mó, déanfar an méadú ar stocluach na cuideachta sa tréimhse chuntasaíochta a chinneadh chun críocha alt 31A ní de réir fho-alt (2) den alt sin ach faoi threoir tréimhse (dá ngairtear an treoirthréimhse sa Sceideal seo) a chinnfear de réir na míre seo.
(2) In aon chás nach comhthráthach do thosach tréimhse chuntasaíochta cuideachta agus do thosach tréimhse cuntais, tosóidh an treoirthréimhse i dtosach na tréimhse cuntais arb í an tréimhse chuntais reatha í i dtosach tréimhse chuntasaíochta na cuideachta.
(3) In aon chás nach comhthráthach do dheireadh tréimhse chuntasaíochta cuideachta agus do dheireadh tréimhse cuntais, críochnóidh an treoirthréimhse i ndeireadh na tréimhse cuntais arb í an tréimhse chuntais reatha í i ndeireadh tréimhse chuntasaíochta na cuideachta.
(4) In aon chás nach mbaineann fomhír (2) leis, tosóidh an treoirthréimhse i dtosach tréimhse chuntasaíochta na cuideachta agus, in aon chás nach mbaineann fomhír (3) leis, críochnóidh an treoirthréimhse i ndeireadh tréimhse chuntasaíochta na cuideachta.
2. (1) In aon chás a mbaineann mír 1 (1) leis, déanfar an méadú ar stocluach cuideachta sa tréimhse chuntasaíochta a chinneadh chun críocha alt 31A de réir na foirmle
A(C - O) ______ |
N |
i gcás—
arb é A líon na míonna i dtréimhse chuntasaíochta na cuideachta;
arb é C luach stoc trádála na cuideachta i ndeireadh na treoirthréimhse;
arb é O luach stoc trádála na cuideachta i dtosach na treoirthréimhse; agus
arb é N líon na míonna sa treoirthréimhse.
(2) In aon chás ina mbeidh méadú ar stocluach cuideachta i dtréimhse chuntasaíochta le cinneadh de réir fhomhír (1), ansin, in alt 31A agus sna forálacha seo a leanas den Sceideal seo, déanfar aon tagairt do stocluach dúnta na cuideachta a fhorléiriú mar thagairt do luach stoc trádála na cuideachta i ndeireadh na treoirthréimhse.
3. (1) Beidh éifeacht le forálacha na míre seo chun críocha alt 31A agus na bhforálacha sin roimhe seo den Sceideal seo in aon chás—
(a) ina mbeidh dhá chuideachta ann agus ceann acu ag gabháil do thrádáil arb éard í ar fad nó go formhór monarú earraí (dá ngairtear an chuideachta aistreora sa mhír seo) agus go bhfaigheann an chuideachta eile díobh (dá ngairtear an chuideachta aistrí sa mhír seo) na hearraí sin mar stoc trádála; agus
(b) gur i rith tréimhse cuntasaíochta de chuid na cuideachta aistrí nó, i gcás feidhm a bheith ag mír 1 (1) i ndáil leis an gcuideachta sin, i rith treoirthréimhse, a tharlaíonn an fháil sin; agus
(c) go dtagann den fháil dá dtagraítear i mír (a) laghdú ar stoc trádála na cuideachta aistreora agus méadú comhréire ar stoc trádála na cuideachta aistrí; agus
(d) inarb é gnó na cuideachta aistrí go hiomlán nó go formhór díol earraí a mhonaraigh an chuideachta aistreora; agus
(e) nach mbeidh an chuideachta aistrí i dteideal laghdú faoi alt 31A ach ambáin de bhua na míre seo.
(2) I gcás an chuideachta aistreora d'iarraidh faoisimh faoi alt 31A, ansin déileálfar leis an gcuideachta sin agus leis an gcuideachta aistrí, más í an tréimhse chuntasaíochta chéanna atá aici atá ag an gcuideachta aistreora, mar aon chuideachta amháin chun méid comhiomlán na n-asbhaintí a bhfuil teideal acu chucu faoi alt 31A a chinneadh:
Ar choinníoll, má bhíonn feidhm ag mír 1 (1) i ndáil leis an gcuideachta aistreora, nach ndéileálfar leis an gcuideachta aistrí mar chuideachta lena mbaineann an fhomhír seo mura rud é go bhfuil feidhm freisin ag mír 1 (1) i ndáil leis an gcuideachta aistrí agus gurb í an treoirthréimhse chéanna atá ag an gcuideachta aistrí agus ag an gcuideachta aistreora.
(3) Chun na críche a shonraítear i bhfomhír (2), déanfar aon tagairt in alt 31A nó sna forálacha sin roimhe seo den Sceideal do luach stoc trádála cuideachta aon tráth áirithe nó dá hioncam trádála d'aon tréimhse áirithe a fhorléiriú mar thagairt do chomhiomlán luachanna na stoc trádála an tráth sin nó, de réir mar a bheidh, do chomhiomlán na n-ioncam trádála don tréimhse sin, de chuid na gcuideachtaí a ndéileáiltear leo, chun na críche sin, mar aon chuideachta amháin de bhua na fomhíre sin.
(4) I gcás ina mbeifear tar éis comhiomlán na n-asbhaintí a mbeidh an chuideachta aistreora agus an chuideachta aistrí ina dteideal faoi alt 31A a chinneadh de réir fomhíreanna (2) agus (3), déanfar an méid sin a chionroinnt eatarthu sa dóigh go mbeidh idir an asbhaint a mbeidh teideal chuici amhlaidh ag cuideachta díobh agus an asbhaint a mbeidh teideal chuici amhlaidh ag an gcuideachta eile an chomhréir chéanna a bheidh idir stocluach dúnta na cuideachta sin díobh agus stocluach dúnta na cuideachta eile.
(5) Ní beidh feidhm ag forálacha na míre seo ach amháin i gcás ina dteachtóidh cuideachta amháin den dá chuideachta dá dtagraítear i bhfomhír (1) (a) ar feadh na tréimhse cuntasaíochta nó na treoirthréimhse iomchuí go huile, ina hainm féin nó in ainm ainmní, na gnáthscaireanna go léir sa chuideachta eile dá dtagraítear san fhomhír sin nó i gcás ina dteachtóidh cuideachta éigin eile ar feadh na tréimhse cuntasaíochta nó na treoirthréimhse iomchuí go huile, ina hainm féin nó in ainm ainmní, na gnáthscaireanna go léir i ngach cuideachta den dá chuideachta dá dtagraítear san fhomhír sin.
(6) Chun ríomh a dhéanamh ar mhéid comhiomlán na n-asbhaintí a bhfuil an chuideachta aistreora agus an chuideachta aistrí, a ndéileáiltear leo de bhua fhomhír (2) mar aon chuideachta amháin, ina dteideal, faoi alt 31A, de bhun na míre seo agus cionroinnt an mhéid sin eatarthu, measfar trádáil a bheith á seoladh ag an gcuideachta aistrí.
4. (1) Ní bheidh cuideachta i dteideal asbhainte faoi alt 31A in aghaidh tréimhse cuntasaíochta má chríochnaíonn an tréimhse chuntasaíochta sin de bhua an chuideachta—
(a) do scor de bheith ag seoladh trádála; nó
(b) do scor de bheith ina cónaí sa Stát; nó
(c) do scor de bheith laistigh de réim cánach corparáide faoi Chás I de Sceideal D.
(2) In aon chás ina mbeidh méadú ar stocluach cuideachta i dtréimhse chuntasaíochta le cinneadh de réir mhír 2 (1), beidh éifeacht le fomhír (1) amhail is dá mba thagairt d'aon cheann de na tréimhsí cuntasaíochta i dtreoirthréimhse na cuideachta an tagairt san fhomhír sin do thréimhse chuntasaíochta na cuideachta.
5. (1) Faoi réir na bhforálacha seo a leanas den mhír seo, i gcás ina n-éileoidh cuideachta asbhaint faoi alt 31A agus nach raibh an chuideachta, díreach roimh thosach tréimhse cuntasaíochta, ag seoladh na trádála lena mbaineann an t-éileamh, ansin, mura rud é—
(a) go bhfuair an chuideachta stoc trádála bunaidh na trádála sin ar dhíol nó ar aistriú ó dhuine eile ar an duine sin scor de bheith ag seoladh na trádála sin, agus
(b) gurb é stoc trádála na cuideachta mar a luacháladh i dtosach na tréimhse cuntasaíochta é an stoc a fuarthas amhlaidh nó gur cuid den stoc sin é.
déileálfar leis an gcuideachta chun críocha alt 31A agus na bhforálacha sin roimhe seo den Sceideal seo mar chuideachta a raibh aici, i dtosach na tréimhse cuntasaíochta, stoc trádála ab fhiú cibé luach is dóigh leis an gcigire a bheith réasúnach agus cóir.
(2) Nuair a bheidh luach stoc trádála a bheidh le cur i leith cuideachta i dtosach na tréimhse cuntasaíochta á chinneadh chun na gcríocha a shonraítear i bhfomhír (1), tabharfaidh an cigire aird ar imthosca iomchuí uile an cháis agus go háirithe—
(a) ar ghluaiseachtaí le linn tréimhse chuntasaíochta na cuideachta i gcostas ítimí de chineál a bhí ar áireamh i stoc trádála na cuideachta sa tréimhse sin; agus
(b) ar athruithe i rith na tréimhse sin ar mhéid na trádála áirithe a bhí á seoladh ag an gcuideachta.
(3) Nuair a bheidh na Coimisinéirí Achomhairc ag déileáil le hachomharc in aghaidh cinneadh ó chigire ar éileamh i gcás ina ndearna an cigire, de réir fhomhír (1), stoc trádála ab fhiú luach áirithe a chur i leith cuideachta i dtosach tréimhse cuntasaíochta, déanfaidh siad, nuair a bheidh an t-achomharc á éisteacht agus á chinneadh acu, a mhéid a bhaineann sé le luach an stoic thrádála a bheidh le cur i leith na cuideachta sin amhlaidh, cibé luach a chinneadh is dóigh leo a bheith réasúnach agus cóir, ag féachaint do na dálaí sin nach foláir don chigire féachaint dóibh de bhua fhomhír (2).
(4) In aon chás ina mbaineann mír 1 (1) le tréimhse chuntasaíochta cuideachta, cuirfear tagairt don treoirthréimhse in ionad aon tagartha i bhfomhíreanna (1) go (3) don tréimhse chuntasaíochta sin.
6. (1) Sa Sceideal seo tá le ‘trádáil’, ‘ioncam trádála’ agus ‘stoc trádála’ na bríonna céanna atá leo, faoi seach, in alt 31A.
(2) In aon chás inarb éard í tréimhse chuntasaíochta cuideachta nó treoirthréimhse cuideachta líon de mhíonna iomlána agus codán de mhí, déanfar aon tagairt sna forálacha sin roimhe seo den Sceideal seo don líon míonna sa tréimhse a fhorléiriú mar thagairt a fholaíonn tagairt don chodán sin de mhí (agus in aon chás inar giorra ná mí aon tréimhse den sórt sin déanfar aon tagairt den sórt sin a fhorléiriú mar thagairt don chodán sin de mhí arb í an tréimhse sin í).”,
agus tá an míniú sin ar “tréimhse chuntasaíochta”, arna leasú amhlaidh le fo-alt (1) (a) (i), leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TABLA |
ciallaíonn “tréimhse chuntasaíochta”, maidir le cuideachta, tréimhse chuntasaíochta arna cinneadh de réir forálacha alt 54 den Finance Act, 1920, dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1973, go dtí an 5ú lá d'Aibreán, 1976. |
(2) Ní bheidh cuideachta i dteideal asbhainte de bhua fho-alt (1) (a) i leith measúnachta mura ndéanfaidh sí éileamh—
(a) roimh an dáta a thiocfaidh an mheasúnacht chun bheith ina measúnacht chríochnaitheach dhochloíte,
nó
(b) roimh éag don tréimhse sé mhí dar tosach dáta an Achta seo a rith,
cibé acu is déanaí.
Leasú ar alt 54 (míniú ar “earraí”) den Acht Cánach Corparáide, 1976.
I.R. Uimh. 24 de 1973.
27.—Leasaítear leis seo alt 54 den Acht Cánach Corparáide, 1976. tríd an bhfo-alt seo a leanas a chur leis:
“(4) (a) Ní fholóidh ‘earraí’ san alt seo earraí a dhíoltar leis an ngníomhaireacht cibé acu a onnmhairítear nó nach n-onnmhairítear na hearraí as an Stát.
(b) Ciallaíonn ‘an ghníomhaireacht’ i mír (a) an tAire Talmhaíochta agus Iascaigh le linn dó bheith ag feidhmiú nó ag comhlíonadh aon chumhacht nó feidhm a thugtar dó le Rialachán 3 de Rialacháin na gComhphobal Eorpach (Comhbheartas Talmhaíochta) (Idirghabháil Mhargaidh), 1973, agus aon duine eile le linn dó bheith ag feidhmiú nó ag comhlíonadh aon chumhachta nó feidhme comhréire in aon cheann de Bhallstáit Chomhphobal Eacnamaíochta na hEorpa.”.
Ráta laghdaithe cánach d'ús áirithe.
28.—(1) San alt seo—
ciallaíonn “banc ceadaithe” aon bhanc arna cheadú chun críocha an ailt seo ag an Aire Airgeadais;
ciallaíonn “iasacht tithíochta” iasacht arna tabhairt an lú lá d'Iúil, 1975, nó dá éis, ag banc ceadaithe, nó ag fochuideachta dá chuid, do phearsa aonair a chónaíonn sa Stát d'aontoisc chun an phearsa aonair sin do cheannach tí cónaí sa Stát lena áitiú aige mar aon-áit nó mar phríomh-áit chónaí;
ciallaíonn “an ráta ceadaithe” an ráta úis a cheadóidh an tAire Airgeadais ó am go ham chun críocha an ailt seo;
ciallaíonn “fochuideachta”, i ndáil le banc ceadaithe, cuideachta (de réir brí Acht na gCuideachtaí, 1963) arb éard í, nó arbh éard í dá mba chuideachta (de réir na brí réamhráite sin) gach banc den sórt sin, fochuideachta (de réir brí Acht na gCuideachtaí, 1963) de chuid aon bhainc den sórt sin.
(2) Baineann an t-alt seo le hús ar iasachtaí tithíochta arna fháil an lú lá d'Iúil, 1975, nó dá éis, ag banc ceadaithe nó ag fochuideachta dá chuid, is é sin ús a muirearaíodh de réir an ráta cheadaithe.
(3) Ní bhainfidh alt 52 den Finance Act, 1920, le hús lena mbaineann an t-alt seo.
(4) Leasaítear leis seo alt 79 (3) den Acht Cánach Corparáide. 1976, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (c):
“(cc) ús lena mbaineann alt 28 den Acht Airgeadais, 1976, agus, chun na críche sin, áireofar gur cuid d'ioncam na cuideachta don tréimhse chuntasaíochta iomchuí an t-ús sin, gan aon mhéid a bhaint as.”.
Ús ar cháin rachmais agus ar cháin fháltas caipitiúil nár íocadh.
29.—Le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach nó aon achtachán a bhaineann le cáin bhrabús corparáide, ní lamhálfar ús is iníoctha faoi alt 18 den Acht Cánach Rachmais, 1975, nó faoi alt 41 den Acht um Cháin Fháltas Caipitiúil, 1976.
Achomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas.
30.—(1) San alt seo—
ciallaíonn “measúnacht i leith cánach” measúnacht i leith cánach a dhéanfar ar an Acht seo a rith nó dá éis sin;
tá le “achomharc a chinneadh” an bhrí chéanna atá leis in alt 550 (2A) (c) den Acht Cánach Ioncaim, 1967;
ciallaíonn “an méid sonraithe cánach”, i gcás fógra achomhairc in aghaidh measúnacht i leith cánach a bheith tugtha—
(a) an méid cánach a bheidh sonraithe san fhógra de réir forálacha fho-alt (2), nó
(b) i gcás nach mbeidh aon mhéid cánach sonraithe amhlaidh, nó i gcás ar mó an méid cánach a bheidh sonraithe ná an cháin a mheasúnófar, an cháin a mheasúnófar;
ciallaíonn “cáin” cáin ioncaim, forcháin, cáin bhrabús corparáide, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is iomchuí:
ciallaíonn “an cháin a mheasúnófar” an méid cánach a bheidh muirearaithe leis an measúnacht nó, i gcás an cháin a bheith iníoctha ina dhá tráthchuid, méid gach tráthchoda díobh.
(2) Aon uair a dhéanfar achomharc in aghaidh measúnachta i leith cánach, sonróidh an t-achomharcóir san fhógra achomhairc—
(a) foras an achomhairc, agus
(b) an méid cánach sa mheasúnacht nó, i gcás an cháin a bheith iníoctha ina dhá tráthchuid, méid gach tráthchoda díobh, is dóigh a bheith iníoctha, dar leis, ar an achomharc a chinneadh nó dá éis sin,
ach ní bhacfaidh an fo-alt seo na Coimisinéirí Achomhairc ó chead a thabhairt don achomharcóir, le linn an t-achomharc a bheith á éisteacht, plé le haon fhoras achomhairc nár sonraíodh san fhógra achomhairc agus arb é tuairim na gCoimisinéirí Achomhairc nach go toiliúil ná go míréasúnach nár cuireadh an foras sin san fhógra sin.
(3) In aon chás ar tugadh fógra achomhairc in aghaidh measúnacht i leith cánach—
(a) d'ainneoin an achomhairc, déanfar an méid sonraithe cánach a bhailiú agus a íoc agus iompróidh sé ús ar gach dóigh ionann is dá mba cháin í a muirearaíodh le measúnacht nach raibh aon achomharc ar feitheamh ina leith agus beidh feidhm dá réir sin ag alt 550 (seachas fo-alt (2A)) den Acht Cánach Ioncaim, 1967, agus
(b) tar éis an t-achomharc a chinneadh, beidh aon iarmhéid cánach is inmhuirearaithe de réir an chinnte iníoctha nó déanfar aon cháin a ró-íocadh a aisíoc.
(4) I gcás a mbeidh ró-íocaíocht cánach le haisíoc faoi fho-alt (3), iompróidh an ró-íocaíocht ús de réir an ráta nó na rátaí a bheidh i bhfeidhm de bhua alt 550 (1) den Acht Cánach Ioncaim, 1967, in aghaidh na tréimhse ó dháta nó ó dhátaí íoca an méid nó na méideanna ba bhun leis an ró-íocaíocht, de réir mar is gá sa chás, go dtí dáta an aisíoca:
Ar choinníoll—
(a) nach mbeidh ús le híoc faoin bhfo-alt seo más lú ná £1 é, agus
(b) nach mbeidh cáin ioncaim inasbhainte ar ús a íoc faoin bhfo-alt seo agus nach n-áireofar an t-ús sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach.
(5) I gcás a n-íocfar an méid sonraithe cánach tráth nach déanaí ná dhá mhí ón dáta a tháinig sé chun bheith dlite agus iníoctha agus nach lú an méid sin ná an méid is lú díobh seo a leanas—
(a) an cháin a measúnaíodh, agus
(b) 80 faoin gcéad den méid cánach a cinneadh a bheith in mhuirearaithe leis an measúnacht tar éis an t-achomharc a chinneadh,
ní bheidh ús iníoctha ar aon iarmhéid cánach má íoctar an t-iarmhéid sin laistigh de dhá mhí ó dháta an chinnte:
Ar choinníoll, má bhíonn an cháin a cinneadh a bheith inmhuirearaithe leis an measúnacht iníoctha ina dhá tráthchuid, go mbeidh feidhm ag an bhfo-alt seo i ndáil le gach méid sonraithe cánach ionann is dá mba thagairt don méid den cháin sin is iníoctha sa tráthchuid iomchuí an tagairt don méid cánach a cinneadh a bheith inmhuirearaithe leis an measúnacht ar an achomharc a chinneadh.
(6) I gcás—
(a) a mbeidh an méid cánach dá dtagraítear i bhfo-alt (5) (b) le ríomh agus gurb éard é an t-ioncam a bhfuil an cháin inmhuirearaithe ina leith nó gur cuid den ioncam sin ioncam ó aon bhunadh nó bunaidh atá le ríomh ar fhoras na méideanna iarbhír ab infhaighte sa bhliain mheasúnachta, nó i gcás aon asbhaintí is inlamhála i ngeall ar aon suimeanna bliantúla a íocadh as brabúis nó gnóchain duine a bheith le lamháil mar asbhaintí i leith na bliana inarb iníoctha iad, agus
(b) a ndéanfar an t-achomharc roimh dheireadh na bliana measúnachta lena mbaineann an mheasúnacht,
déanfar an méid sin, má ghlacann an duine measúnaithe de rogha é tráth an achomhairc a chinneadh, a ríomh ionann is—
(i) dá mba chóimhéid an méid ioncaim ó gach bunadh díobh sin agus an méid ioncaim a fuarthas ón mbunadh sin an bhliain díreach roimh an mbliain mheasúnachta, agus
(ii) gur chóimhéid méid na n-asbhaintí is inlamhála amhlaidh agus méid na n-asbhaintí sin an bhliain díreach roimh an mbliain mheasúnachta.
(7) Beidh éifeacht le halt 416 (1) den Acht Cánach Ioncaim, 1967, ionann is dá gcuirfí “de thríocha lá” in ionad “de lá agus fiche”.
(8) Ní bhainfidh ailt 417 agus 419 den Acht Cánach Ioncaim, 1967, le haon mheasúnacht i leith cánach.
Méadú ar theorainn na liúntas caipitiúil d'fheithiclí.
31.—(1) Beidh éifeacht le hailt 25 go 29 den Acht Airgeadais, 1973, i ndáil le caiteachas a tabhaíodh ag soláthar nó ag fruiliú feithicil lena mbaineann na hailt sin ionann is dá gcuirfí “£3,500” in ionad “£2,500” gach áit a bhfuil “£2,500” sna hailt sin.
(2) Ní fholaíonn tagairt i bhfo-alt (1) do chaiteachas a tabhaíodh ag soláthar nó ag fruiliú feithicle—
(a) maidir leis na hailt sin 25 go 27, tagairt do chaiteachas a tabhaíodh an 28ú lá d'Eanáir, 1976, nó roimhe, nó arna thabhú laistigh de dhá mhí dhéag tar éis an lae sin faoi chonradh a rinneadh roimh an lá sin, ná
(b) maidir le fo-ailt (2) agus (3) den alt sin 28 agus leis an alt sin 29, tagairt do chaiteachas faoi chonradh a rinneadh an 28ú lá d'Eanáir, 1976, nó roimhe.
Srian le hasbhaint i leith feithiclí.
32.—(1) San alt seo—
ciallaíonn “caiteachas cáilitheach” an méid caiteachais a tabhaíodh i ndáil le feithicil (de réir brí alt 30 den Acht Airgeadais, 1973), is é sin, caiteachas a bheadh, mura mbeadh forálacha an ailt seo—
(a) inlamhála mar asbhaint—
(i) le linn brabúis nó gnóchain ar ar inmhuirearaithe cáin faoi Sceideal D a bheith á ríomh, is brabúis nó gnóchain de chuid na trádála, na gairme nó an ghnó ar á sheoladh a úsáideadh an fheithicil, nó
(ii) le linn brabúis nó gnóchain ar ar inmhuirearaithe cáin faoi Sceideal E a bheith á ríomh, is brabúis nó gnóchain ó oifig nó ó fhostaíocht ar ag comhlíonadh a dualgas a úsáideadh an fheithicil,
nó
(b) le cur i gcuntas chun críocha éilimh i leith caiteachas bainistí faoi alt 15 den Acht Cánach Corparáide, 1976, nó faoin alt sin arna fheidhmiú le halt 33 den Acht sin;
ciallaíonn “costas iomchuí”, i ndáil le feithicil a soláthraíodh chun críocha trádála, gairme, gnó, oifige nó fostaíochta—
(a) i gcás an fheithicil a bheith ceannaithe ag an duine a sholáthraigh í, an costas iarbhír a bhain don duine sin ag soláthar na feithicle, nó
(b) i gcás nach ndearna an duine a sholáthraigh an fheithicil í a cheannach, praghas miondíola na feithicle an tráth a soláthraíodh í ar dtús lena húsáid ag an duine sin.
(2) I gcás a ndéanfaidh duine in aghaidh aon bhliana measúnachta nó tréimhse cuntasaíochta asbhaint a éileamh maidir le caiteachas cáilitheach agus gur tabhaíodh an caiteachas sin—
(a) maidir le feithicil ar mhó ná £3,500 a costas iomchuí, agus
(b) maidir le tréimhse tar éis an 28ú lá d'Eanáir, 1976,
déanfar méid na hasbhainte a lamhálfar maidir leis an gcaiteachas cáilitheach sin a laghdú—
(i) trian den méid ba mhó ná £3,500 costas iomchuí na feithicle, nó
(ii) i gcás a roghnóidh an duine sin é, méid a mbeidh idir é agus méid an chaiteachais cháilithigh an chomhréir chéanna a bheidh idir an bhreis a bhí ag costas iomchuí na feithicle ar £3,500 agus costas iomchuí na feithicle:
Ar choinníoll, i gcás a mbeidh feidhm ag mír (i) agus nach raibh ach cuid de bhliain sa tréimhse ar tabhaíodh an caiteachas cáilitheach maidir léi, go ndéanfar an méid de laghdú a dhéanfar ar an asbhaint don tréimhse sin de bhua na míre sin (i) a laghdú de réir na comhréire idir an chuid sin de bhliain agus bliain.
Deireadh le faoiseamh i ndáil le brabúis áirithe de chuid cumann tionscail agus coigiltis.
33.—(1) San alt seo—
ciallaíonn “cumann” cumann atá cláraithe faoi na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1971, agus is cumann talmhaíochta nó cumann iascaigh de réir brí alt 220 den Acht Cánach Ioncaim, 1967;
tá le “tréimhse chuntais” an bhrí a shanntar dó le halt 155 (5) den Acht Cánach Corparáide, 1976;
ciallaíonn “liúntas caithimh agus cuimilte” liúntas faoi alt 241 den Acht Cánach Ioncaim, 1967;
ciallaíonn “liúntas tosaigh” liúntas faoi Chaibidil I, Cuid XV den Acht Cánach Ioncaim, 1967;
ciallaíonn “liúntas infheistíochta” liúntas faoi alt 22 den Acht Airgeadais, 1971.
(2) I gcás trádáil a sheolann cumann ní mheasfar gur idirbheart díolmhaithe chun críocha alt 220 den Acht Cánach Ioncaim, 1967, aon idirbheart dar dáta an 6ú lá d'Aibreán, 1976, nó aon lá dá éis.
(3) I gcás cumann teacht faoi réim cánach corparáide i ndáil le trádáil roimh an 6ú lá d'Aibreán, 1976, beidh deireadh, chun críocha cánach corparáide, an 5ú lá d'Aibreán, 1976, le tréimhse chuntasaíochta de chuid an chumainn.
(4) I gcás cumann a bhí ag seoladh trádála do thabhú caiteachais chaipitiúil roimh an 6ú lá d'Aibreán, 1976, ag soláthar innealra nó gléasra chun críocha na trádála agus gur chaiteachas é—
(a) ba chaiteachas cáilitheach de réir brí alt 11 den Acht Airgeadais, 1967, nó
(b) ba chaiteachas ar innealra nó gléasra cáilitheach de réir brí alt 26 den Acht Airgeadais, 1971,
féadfar liúntas ar cóimhéid le méid sonraithe an chaiteachais chaipitiúil sin a thabhairt, más rogha sin leis an gcumann, le linn trádáil an chumainn don tréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976, a bheith á cur faoi cháin ionann is dá mba liúntas é i ngeall ar chaitheamh agus cuimilt an innealra nó an ghléasra sa tréimhse chuntasaíochta sin, agus i gcás a ndéanfar rogha den sórt sin, measfar, chun críocha Chaibidil II de Chuid XVI den Acht Cánach Ioncaim, 1967, gur nialas an méid den chaiteachas caipitiúil ar an innealra nó an gléasra a sholáthar a bheidh fós gan lamháil amhail tráth aon teagmhais dá éis sin.
(5) Chun críocha fho-alt (4), ciallaíonn méid sonraithe an chaiteachais chaipitiúil méid an chaiteachais chaipitiúil sin mar aon le haon liúntas infheistíochta i ndáil leis an gcaiteachas sin tar éis na méideanna seo a leanas a bhaint as a méid comhiomlán—
(a) méid, arna laghdú le halt 220 (5) den Acht Cánach Ioncaim, 1967, aon liúntais infheistíochta a tugadh don chumann i ndáil leis an gcaiteachas sin;
(b) méid comhiomlán, arna laghdú leis an alt sin 220 (5), na liúntas caithimh agus cuimilte agus na liúntas tosaigh, a tugadh don chumann i ndáil leis an gcaiteachas sin in aghaidh na dtréimhsí inmhuirearaithe go léir roimh an tréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976;
(c) comhiomlán na méideanna a dhéanfaí, leis an alt sin 220 (5), na liúntais chaithimh agus chuimilte i ndáil leis an gcaiteachas sin a laghdú dá mba iad na liúntais chaithimh agus chuimilte do na tréimhsí inmhuirearaithe sin i ndáil leis an gcaiteachas sin, agus na liúntais sin amháin, na méidanna a dhéanfaí dá mbeadh éileamh ceart déanta go cuí ag an gcumann do gach tréimhse inmhuirearaithe ar neamhaird le halt 11 den Acht Airgeadais, 1967, nó le halt 26 den Acht Airgeadais, 1971.
(6) I gcás
(a) cumann teacht laistigh de réim cánach corparáide i ndáil le trádáil,
(b) an cumann a bheith laistigh de réim cánach ioncaim don bhliain 1975-76 i ndáil leis an trádáil, agus
(c) tréimhse chuntais de chuid an chumainn tosú roimh an 6ú lá d'Aibreán, 1976, agus críochnú ar an dáta sin nó ar dháta dá éis,
déanfar an t-ioncam ón trádáil don tréimhse chuntais a ríomh (de réir na bhforálacha is infheidhme maidir le Cás I de Sceideal D) ar neamhaird le forálacha alt 220 (3) den Acht Cánach Ioncaim, 1967, agus déanfar an t-ioncam arna ríomh amhlaidh a chionroinnt ar an gcuid den tréimhse chuntais roimh an 6ú lá d'Aibreán, 1976, agus ar an gcuid tar éis an dáta sin, agus chun críocha fho-ailt (3) agus (4) d'alt 220 den Acht Cánach Ioncaim, 1967, agus alt 70 (5) den Acht Airgeadais, 1963, measfar gur tréimhse chuntais gach cuid den sórt sin agus is é ioncam na trádála don chuid sin an méid a bheidh cionroinnte uirthi faoi fhorálacha an ailt seo.
(7) Aon chionroinnt a dhéanfar ar thréimhsí éagsúla faoin alt seo is ar bhonn ama a dhéanfar í de réir fad na dtréimhsí sin faoi seach.
Doiciméid agus taifid a iniúchadh.
34.—(1) San alt seo—
ciallaíonn “oifigeach údaraithe” cigire nó oifigeach eile do na Coimisinéirí Ioncaim atá údaraithe acu na cumhachtaí a thugtar leis an alt seo a fheidhmiú;
ciallaíonn “trádáil” aon trádáil nó gnó (seachas gnó baincéireachta de réir brí Acht an Bhainc Ceannais, 1971).
(2) Féadfaidh oifigeach údaraithe dul isteach gach tráth réasúnach in aon áitreabh nó áit ina seoltar aon trádáil nó ina ndéantar aon ní i ndáil leis an trádáil agus—
(a) féadfaidh sé a cheangal ar úinéir nó ar bhainisteoir an áitribh nó na háite nó ar aon duine san áitreabh nó san áit sin atá fostaithe ag an duine a sheolann an trádáil aon leabhair, taifid, cuntais nó doiciméid eile a bhaineann leis an trádáil a thabhairt ar aird agus féadfaidh sé aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a thabhairt as agus a choimeád go ceann cibé tréimhse is réasúnach lena scrúdú,
(b) féadfaidh sé aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a scrúdú agus cóipeanna a dhéanamh de na leabhair, na taifid, na cuntais nó na doiciméid eile sin nó sleachta a thógáil astu,
(c) féadfaidh sé scrúdú a dhéanamh ar aon mhaoin a bheidh ar liosta in aon chláir chomhardaithe nó cláir stoic nó in aon ráitis eile den sórt sin,
(d) féadfaidh sé a cheangal ar úinéir nó ar bhainisteoir an áitribh nó na háite nó ar aon duine san áitreabh nó san áit sin atá fostaithe ag an duine a sheolann an trádáil, gach cúnamh réasúnach a thabhairt don chigire nó don oifigeach údaraithe.
(3) Ní dhéanfaidh duine go toiliúil bac ná moill a chur ar oifigeach údaraithe le linn dó bheith ag feidhmiú a chumhachtaí faoin alt seo.
(4) Duine a sháróidh fo-alt (3) nó nach gcomhlíonfaidh ceanglas a chuirfidh oifigeach údaraithe faoin alt seo dlífear pionós £500 a chur air.
(5) Nuair a bheidh oifigeach údaraithe ag feidhmiú aon chumhachtaí a thugtar leis an alt seo, déanfaidh sé, má iarrann aon duine lena mbaineann air é, deimhniú ó na Coimisinéirí Ioncaim á rá go bhfuil údarás aige na cumhachtaí a thugtar amhlaidh a fheidhmiú a thabhairt ar aird don duine sin.
CUID II
Custaim agus Mál
Míniú (Cuid II).
I.R. Uimh. 307 de 1975.
35.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975.
Beoir.
36.—(1) Déanfar an dleacht máil ar bheoir a fhorchuirtear le Mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir £60.595, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim, agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil, in ionad an ráta a luaitear sa Mhír sin 7 (1).
(2) Déanfar an aistarraingt ar bheoir dá bhforáiltear i Mír 7 (3) d'Ordú 1975 a ríomh, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir saindlús bunaidh na beorach de réir £60.608 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh in ionad an ráta a luaitear sa Mhír sin 7 (3).
Biotáille.
37.—(1) Déanfar an dleacht máil ar bhiotáille a fhorchuirtear le Mír 4 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa dara colún den Chéad Sceideal a ghabhann leis an Ordú sin.
(2) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ón dleacht máil bhreise i leith biotáille neamhaibidh a fhorchuirtear le Mír 4 (2) d'Ordú 1975 de réir na rátaí leithleacha a shonraítear sa tríú colún den Chéad Sceideal a ghabhann leis an Ordú sin ná chun dochar ná difear a dhéanamh don chéanna.
Tobac.
38.—Déanfar an dleacht máil ar thobac a fhorchuirtear le Mír 10 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Cheathrú Sceideal a ghabhann leis an Ordú sin.
Fíon agus fíon déanta.
39.—(1) Déanfar an dleacht máil ar fhíon a fhorchuirtear le Mír 5 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann leis an Ordú sin.
(2) Déanfar an dleacht máil ar fhíon déanta a fhorchuirtear le Mír 6 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1976, de réir na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Ordú sin.
Olaí hidreacarbóin.
40.—(1) Déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianrach a fhorchuirtear le Mír 11 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir £0.4341 an galún in ionad an ráta atá leagtha amach sa Mhír sin 11 (1).
(2) (a) D'ainneoin chlásal (b) nó (c) de Mhír 11 (5) d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear leis an Mír sin 11 a mhuirearú, a thobhach agus a íoc de réir £0.02 an galún, amhail ar agus ón 29ú lá d'Eanáir, 1976, ar ola éadrom hidreacarbóin mhianrach lena mbaineann an clásal sin (b) nó (c).
(b) D'ainneoin fhomhír (6) de Mhír 12 d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear leis an Mír sin 12 a mhuirearú, a thobhach agus a íoc de réir £0.02 an galún, amhail ar agus ón 29ú lá d'Eanáir, 1976, ar ola hidreacarbóin lena mbaineann an fhomhír sin (6).
(3) Leasaítear leis seo Mír 11 (7) d'Ordú 1975 amhail ar an agus ón 29ú lá d'Eanáir, 1976, trí “ach dleacht máil de réir £0.02 an galún a íoc” a chur in ionad “gan an dleacht sin a íoc”.
(4) Aon údarú a eisíodh roimh an 29ú lá d'Eanáir, 1976, faoi fhorálacha Mhír 11 (7) d'Ordú 1975, i ndáil le hearraí ar ar inmhuirearaithe an dleacht a forchuireadh le Mír 11 (1) d'Ordú 1975 a allmhairiú nó a sheachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras saor ón dleacht sin, measfar, a mhéid a bhaineann sé le hearraí arna n-allmhairiú nó arna seachadadh ar an dáta sin nó dá éis, go n-údaraíonn sé earraí den sórt sin a allmhairiú nó a sheachadadh ar dhleacht máil de réir £0.02 an galún a íoc.
(5) Is de réir an ráta dleachta a íocadh lúide £0.02 an galún a bheidh na haisíocaíochtaí dleachta máil dá bhforáiltear i Míreanna 11 (10) agus 12 (10) d'Ordú 1975, i gcás an dleacht a bheith inmhuirearaithe agus arna híoc tar éis an 28ú lá d'Eanáir, 1976.
(6) Leasaítear leis seo Míreanna 11 (4) agus 12 (2) d'Ordú 1975, amhail ar agus ón 29ú lá d'Eanáir, 1976, trí “má shuitear chun sástacht na gCoimisinéirí Ioncaim gur íocadh í de dhroim oibriú na Míre seo” a chur in ionad “a fhorchuirtear leis an Mír seo, má shuitear chun sástacht na gCoimisinéirí Ioncaim gur íocadh í”.
(7) Leasaítear leis seo mír 12 (1) d'Ordú 1975, amhail ar an agus ón 29ú lá d'Eanáir, 1976, tríd an gcoinníoll seo a leanas a chur in ionad an choinníll a ghabhann leis an mír sin:
“Ar choinníoll, áfach, go ndéanfar an dleacht máil sin a mhuirearú, a thobhach agus a íoc de réir £0.02 an galún, in ionad an ráta réamhluaite, ar ola throm hidreacarbóin mhianrach de réir brí alt 7 (6) den Acht Airgid, 1933 (Uimh. 15 de 1933), arna cur amach nó arna hallmhairiú amhlaidh an 29ú lá d'Eanáir, 1976, nó dá éis.”.
(8) Is é méid aon lacáiste a lamhálfar faoi Mhír 12 (3) d'Ordú 1975, i ndáil le haon ola hidreacarbóin arna hallmhairiú nó arna seachadadh an 29ú lá d'Eanáir, 1976, nó dá éis, méid na dleachta máil is inmhuirearaithe lúide méid arna ríomh de réir £0.02 an galún.
(9) Cúlghairtear leis seo fomhíreanna (3) agus (13) de Mhír 11 agus Mír 12 (9) d'Ordú 1975 amhail ar agus ón 29ú lá d'Eanáir, 1976.
Hidreacarbóin ghásacha i bhfoirm leachtach.
R. & O.R., Uimh. 490 de 1941.
41.—(1) I dteannta aon dleachta eile is inmhuirearaithe, muirearófar, toibheofar agus íocfar, amhail ar agus ón 29ú lá d'Eanáir, 1976, dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a dhéantar sa Stát agus a chuirtear amach, ar díol nó le díol nó éile, ó áitreabh mhonaróir an chéanna nó a úsáideann an monaróir sin chun aon chríche seachas monarú nó táirgeadh ola hidreacarbóin nó hidreacarbóin ghásacha i bhfoirm leachtach agus ar hidreacarbóin ghásacha i bhfoirm leachtach a allmhairítear isteach sa Stát agus muirearófar an dleacht sin—
(a) de réir £0.02 an galún go dtí tosach feidhme alt 42 den Acht seo, agus
(b) de réir £0.10 an galún dá éis sin.
(2) Lamhálfar aistarraingt ar cóimhéid leis an dleacht a fhorchuirtear le fo-alt (1) den alt seo a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh í i leith na n-earraí áirithe, ar earraí ar ar inmhuirearaithe an dleacht sin a onnmhairiú as an Stát nó a loingsiú nó a thaisceadh i mbanna-stóras lena n-úsáid mar lón loinge.
(3) Aon uair is cuí leis an Aire Airgeadais é, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is cuí leo a fhorchur, a údarú d'aon duine aon earraí ar a ndlitear an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo a allmhairiú nó a ghlacadh arna seachadadh ó áitreabh monaróra hidreacarbón gásach i bhfoirm leachtach nó ó bhanna-stóras gan an dleacht sin a íoc.
(4) Faoi réir na gcoinníollacha is cuí leis na Coimisinéirí Ioncaim a fhorchur a bheith comhlíonta, féadfar aon earraí ar a ndlitear an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo a aistriú lena n-onnmhairiú, nó lena loingsiú lena n-úsáid mar lón loinge, as áitreabh mhonaróir na n-earraí sin gan an dleacht sin a íoc.
(5) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo é, cead a thabhairt aon earraí ar a ndlitear an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo a stórasú gan an dleacht sin a íoc, agus féadfaidh siad, más oiriúnach agus a mhéid is oiriúnach leo, dleacht a loghadh ar aon easnamh a tharlóidh in earraí a stórasófar amhlaidh i gcás ar deimhin leo nár tharla aon chuid den easnamh sin go mídhleathach ná go míchuí.
(6) Más rud é, sa tréimhse ón 29ú lá d'Eanáir, 1976, go dtí an 29ú lá d'Fheabhra, 1976, de bhíthin oibriú forálacha Míreanna 11 agus 12 d'Ordú 1975 nó fho-alt (1) den alt seo, go raibh dleacht máil de réir £0.02 an galún iníoctha ar earraí a allmhairiú nó a sheachadadh, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht, cead a thabhairt íoc na dleachta sin a chur siar go dtí dáta nach déanaí ná an 29ú lá d'Fheabhra, 1976.
(7) Beidh feidhm ag Mír 17 d'Ordú 1975, modhnaithe mar is gá, amhail ar agus ón 29ú lá d'Eanáir, 1976, i ndáil leis an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo mar atá feidhm aici i ndáil leis na dleachtanna a fhorchuirtear leis an Ordú sin.
(8) Déanfar alt 15 den Acht Cánach Breisluacha, 1972, a fhorléiriú, amhail ar agus ón 29ú lá d'Eanáir, 1976, go dtí tosach feidhme alt 55 den Acht seo ionann is dá bhfolódh na tagairtí do dhleacht máil (a cuireadh isteach le hOrdú 1975) tagairtí don dleacht máil a fhorchuirtear le fo-alt (1) den alt seo.
(9) (a) Faoi réir mhír (b) den fho-alt seo, beidh feidhm, modhnaithe mar is gá, amhail ar an agus ón 29ú lá d'Eanáir, 1976, ag forálacha na nAchtanna Custam agus ag forálacha aon ionstraim a bhaineann le dleachtanna custam agus a rinneadh faoi reacht, agus nach bhfeidhmítear ar shlí eile leis an alt seo, i ndáil leis an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo ar earraí a allmhairítear isteach sa Stát mar atá feidhm acu i ndáil le dleachtanna custam.
(b) Más rud é, i ndáil leis an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo, go bhfuil foráil san alt seo ar comhréir le foráil de chuid na nAchtanna Custam nó de chuid aon ionstraim a bhaineann le dleachtanna custam agus a rinneadh faoi reacht, ní bheidh feidhm ag an bhforáil deiridh sin i ndáil leis an dleacht máil sin.
(10) (a) Faoi réir mhír (b) den fho-alt seo, beidh feidhm, modhnaithe mar is gá, amhail ar an agus ón 29ú lá d'Eanáir, 1976, ag na forálacha de na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí an chéanna agus ag forálacha aon ionstraim a bhaineann leis na dleachtanna máil agus a rinneadh faoi reacht, agus nach bhfeidhmítear ar shlí eile leis an alt seo, i ndáil leis an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo ar earraí a táirgeadh nó a monaraíodh sa Stát mar atá feidhm acu i ndáil le dleachtanna máil.
(b) Más rud é, i ndáil leis an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo, go bhfuil foráil san alt seo ar comhréir le foráil de chuid na Reachtanna a bhaineann leis na dleachtanna máil nó de chuid aon ionstraim a bhaineann leis na dleachtanna máil agus a rinneadh faoi reacht, ní bheidh feidhm ag an bhforáil deiridh sin i ndáil leis an dleacht máil sin.
(11) Forléireofar an t-alt seo, a mhéid a bhaineann sé leis an dleacht máil ar earraí allmhairithe a fhorchuirtear le fo-alt (1) den alt seo, i dteannta na nAchtanna Custam agus aon ionstraim a bhaineann leis na custaim agus a rinneadh faoi reacht agus, a mhéid a bhaineann sé leis an dleacht máil sin ar earraí a rinneadh sa Stát, forléireofar é i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin agus aon ionstraim a bhaineann leis na dleachtanna máil agus le bainistí na dleachtanna sin agus a rinneadh faoi reacht.
(12) Beidh feidhm, amhail ar agus ón 29ú lá d'Eanáir, 1976, ag forálacha Rialacháin 3 go 19 agus 21 go 39 de na Rialacháin Íle Híodrocarbóin, 1941, agus alt 21 (12) den Acht Airgid, 1935, i ndáil leis na hearraí ar a ndlitear an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo ionann is dá mba ola hidreacarbóin nó ola (trom) hidreacarbóin iad, cibé acu é, de réir brí, i ngach cás, Rialachán 3 de na Rialacháin sin.
(13) Déantar leis seo an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Forálacha a bhaineann le dleacht ar hidreacarbóin ghásacha i bhfoirm leachtach do mhótarfheithiclí.
1920, c. 72.
42.—(1) San alt seo—
tá le “mótar-fheithicil” an bhrí a shanntar dó le halt 21 (15) den Acht Airgid, 1935, arna leasú le halt 8 (6) den Acht Airgeadais, 1942, agus le halt 17 den Acht Airgeadais, 1949;
ciallaíonn “gás mótar-fheithicle” aon hidreacarbóin ghásacha i bhfoirm leachtach is inchurtha faoin dleacht máil a fhorchuirtear le halt 41 den Acht seo agus atá ceaptha lena n-úsáid lena ndó in inneall mótar-fheithicle.
(2) Lamhálfar lacáiste ar cóimhéid leis an dleacht máil a fhorchuirtear le halt 41 den Acht seo lúide méid arna ríomh de réir £0.02 an galún ar hidreacarbóin ghásacha i bhfoirm leachtach ar ar íocadh an dleacht máil sin de réir an ráta a shonraítear i bhfo-alt (1) (b) den alt sin agus a suífear, chun sástacht na gCoimisinéirí Ioncaim, nach gás mótar-fheithicle iad.
(3) I gcás a lamhálfar lacáiste faoi fho-alt (2) den alt seo ar hidreacarbóin ghásacha i bhfoirm leachtach, déanfar méid aon aistarraingthe is inlamhála faoi alt 41 (2) den Acht seo a laghdú méid an lacáiste a lamhálfar amhlaidh.
(4) (a) Muirearófar, toibheofar agus íocfar dleacht máil (dá ngairtear an dleacht ceadúnais san alt seo) 25 phingin ar cheadúnas arna dheonú ag na Coimisinéirí Ioncaim a bheidh le baint amach gach bliain ag gach duine a dhíolann nó a sheachadann in aon áitreabh gás mótarfheithicle is inchurtha faoin dleacht a fhorchuirtear le halt 41 den Acht seo de réir an ráta a shonraítear i bhfo-alt (1) (b) den alt sin, agus i gcás a ndéanann aon duine den sórt sin an gás sin a dhíol nó a sheachadadh i níos mó ná áitreabh amháin, beidh an dleacht ceadúnais iníoctha gach bliain ag an duine sin agus bainfidh sé an ceadúnas sin amach gach bliain i ndáil le gach áitreabh den sórt sin ar leithligh.
(b) Beidh ag forálacha aon reacht agus aon ionstraim a rinneadh faoi reacht a bhaineann le ceadúnais arna ndeonú faoi Mhír 12 (12) d'Ordú 1975 agus leis an dleacht máil a fhorchuirtear leis an Mír sin, feidhm modhnaithe mar is gá, i ndáil le ceadúnais arna ndeonú faoin bhfo-alt seo agus leis an dleacht máil a fhorchuirtear leis an bhfo-alt seo mar atá feidhm acu i ndáil le ceadúnais arna ndeonú faoin Mír sin 12 (12) agus leis an dleacht a fhorchuirtear leis an Mír sin.
(5) (a) Féadfaidh oifigeach do na Coimisinéirí Ioncaim nó comhalta den Gharda Síochána aon hidreacarbóin ghásacha i bhfoirm leachtach a bheidh ar coimeád in aon dabhach nó coimeádán eile atá i gceangal le hinneall mótarfheithicle atá déanta nó oiriúnaithe chun hidreacarbóin ghásacha i bhfoirm leachtach a úsáid lena ndó in inneall na mótar-fheithicle sin a scrúdú agus samplaí díobh a thógáil agus féadfaidh sé úinéir na feithicle, an duine is deireanaí a bhfuil a ainm taifeadta i ndáil le clárú na feithicle de bhun an Roads Act, 1920, agus an duine i bhfeighil na feithicle sin a cheistiú maidir leis na hidreacarbóin ghásacha sin agus féadfaidh sé a cheangal ar na daoine sin a chrúthú gur íocadh an dleacht máil a fhorchuirtear le halt 41 den Acht seo de réir an ráta a shonraítear i bhfo-alt (1) (b) den alt sin ar aon hidreacarbóin ghásacha den sórt sin agus tabharfaidh na daoine sin don oifigeach nó don chomhalta an t-eolas go léir a cheanglófar orthu a thabhairt agus a bheidh acu nó ar fáil acu.
(b) Chun na cumhachtaí a thugtar dó le mír (a) den fho-alt seo a fheidhmiú, féadfaidh oifigeach do na Coimisinéirí Ioncaim nó comhalta den Gharda Síochána, má bhíonn amhras air ar fhoras réasúnach go bhfuil mótar-fheiticil a bhfuil cion faoin alt seo á dhéanamh ina leith ar coimeád in aon áitreabh, dul isteach san áitreabh sin. murab áit chónaí é, agus é a scrúdú, am ar bith idir 8 a.m. agus 6 p.m. aon lá, agus aon mhótar-fheithicil a bheidh á húsáid aige i gcúrsa a dhualgas a thabhairt isteach san áitreabh sin.
(c) Más rud é tar éis an ceistiú dá bhforáiltear i mír (a) den fho-alt seo a dhéanamh nach dtabharfar cruthúnas ar aird gur íocadh an dleacht atá luaite sa mhír sin, féadfaidh oifigeach do na Coimisinéirí Ioncaim, má bhíonn amhras air ar fhoras réasúnach nár íocadh an dleacht sin, an mhótar-fheithicil a bhfuil na hidreacarbóin ghásacha ar coimeád inti a urghabháil mar fheithicil a dhlitear a fhorghéilleadh.
(d) Le linn d'Oifigeach do na Coimisinéirí Ioncaim a bheith ag feidhmiú aon chumhachta a thugtar leis an bhfo-alt seo, tabharfaidh sé, má iarrann aon duine lena mbaineann air é, ar aird don duine sin an coimisiún nó an tiomnú cumhachta ó na Coimisinéirí Ioncaim lena ndearnadh é a cheapadh mar oifigeach den sórt sin.
(6) In aon imeachtaí in aghaidh duine mar gheall ar hidreacarbóin ghásacha i bhfoirm leachtach nár íocadh an dleacht orthu a fhorchuirtear le halt 41 den Acht seo nó ar lamháladh lacáiste faoi fho-alt (2) den alt seo ina leith a dhíol, a sheachadadh, a úsáid nó a choimeád lena ndó in inneall mótar-fheithicle, toimhdeofar, nó go gcruthófar a mhalairt, nár íocadh an dleacht nó gur lamháladh an lacáiste, cibé acu é.
(7) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun éifeacht a thabhairt d'Fhorálacha alt 41 den Acht seo agus an ailt seo agus, go háirithe—
(a) chun táirgeadh, díol, seachadadh, stóráil agus úsáid hidreacarbóin ghásacha i bhfoirm leachtach a rialú,
(b) chun a cheangal ar dhuine a stórálann, a dhíolann nó a úsáideann hidreacarbóin ghásacha i bhfoirm leachtach aon leabhair, doiciméid, cuntais agus taifid a bhaineann leis na hidreacarbóin ghásacha sin a cheannach, a fháil, a dhíol nó a dhiúscairt aige a choimeád ar cibé modh a ordóidh siad agus iad a chaomhnú go ceann tréimhse sonraithe, agus a cheadú d'aon oifigeach do na Coimisinéirí Ioncaim na leabhair, na doiciméid, na cuntais agus na taifid sin a iniúchadh agus cóipeanna dhéanamh díobh,
(c) chun a cheangal go ndéanfar hidreacarbóin ghásacha i bhfoirm leachtach agus coimeádáin do na hidreacarbóin ghásacha sin a mharcáil ar cibé modh a shonróidh siad sna rialacháin,
(d) chun a cheangal go ndéanfaidh táirgeoirí agus déileálaithe hidreacarbón gásach i bhfoirm leachtach agus aon duine is úinéir ar aon mhotar-fheithicil, nó atá de thuras na huaire i bhfeighil aon mhótar-fheithicle, a rinneadh nó a oiriúnaíodh chun hidreacarbóin ghásacha i bhfoirm leachtach a úsáid lena ndó in inneall na mótarfheithicle sin eolas a thabhairt maidir le hidreacarbóin ghásacha den sórt sin agus coimeádáin hidreacarbón gásach den sórt sin a sholáthar nó a úsáid.
(8) Ní dhéanfaidh aon duine—
(a) aon hidreacarbóin ghásacha i bhfoirm leachtach nár íocadh an dleacht orthu, a fhorchuirtear le halt 41 den Acht seo nó ar lamháladh lacáiste dleachta faoi fho-alt (2) den alt seo ina leith, a úsáid lena ndó in inneall mótar-fheithicle ná a choimeád i ndabhach nó i gcoimeádán eile i gceangal le hinneall mótar-fheithicle, nó
(b) aon ghás mótar-fheithicle a cheannach nó a fháil ó aon duine nach sealbhóir ceadúnais é faoi fho-alt (4) den alt seo.
(9) Aon duine a sháróidh nó nach gcomhlíonfaidh forálacha an ailt seo nó aon rialachán faoin alt seo nó a chomhraicfidh, a bhacfaidh nó a choiscfidh oifigeach do na Coimisinéirí Ioncaim nó comhalta den Gharda Síochána a bheidh ag feidhmiú aon chumhachta a thugtar dó leis an alt seo nó le haon rialachán faoin alt seo, beidh sé ciontach i gcion agus, ar é a chiontú, dlífear pionós máil £500 a chur air agus déanfar an gás mótar-fheithicle a ndearnadh an cion ina leith a fhorghéilleadh agus, i gcás cion a bhaineann le mótar-fheithicil, más é an dara cion nó cion ina dhiaidh sin é ag an duine faoin alt seo, forghéillfear an fheithicil.
(10) Tiocfaidh an t-alt seo i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Leasú ar alt 21 (dleachtanna ar olaí hidreacarbóin) den Acht Airgid, 1935.
43.—Leasaítear leis seo alt 21 den Acht Airgid, 1935, trí “pionós £500 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus ina theannta sin forghéillfear an ola a ndearnadh an cion ina leith agus, i gcás cion a bhaineann le mótarfheithicil—
(i) más é an dara cion nó cion ina dhiaidh sin é faoin alt ag an duine, nó
(ii) má tá ag an bhfeithicil, in ionad nó i dteannta gnáthdhabhach breosla nó gnáth-dhabhcha breosla na feithicle, dabhach nó coimeádán eile atá folaithe, atá i gceangal le hinneall na feithicle agus a bhfuil ola hidreacarbóin inti (is inchurtha faoi cheachtar de na dleachtanna máil a fhorchuirtear le Mír 12 d'Ordú 1975) nach bhfuil ceachtar de na dleachtanna sin íoctha uirthi nó ar lamháladh lacáiste faoi Mhír 12 (3) den Ordú sin ina leith,
forghéillfear an fheithicil” a chur i bhfo-alt (12) (a cuireadh isteach leis an Acht Airgeadais, 1940) in ionad “pionós céad punt, do chur air fén dlí bhaineann le custaim nó fén dlí bhaineann le mál (do réir mar a bheidh) agus ina theanta san geallbhruidfear an íle sin” agus tá an oiread d'fho-alt (12), arna leasú amhlaidh, a leanann mír (e) den fho-alt sin, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
beidh an duine sin ciontach i gcion faoin alt seo agus dlífear pionós £500 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus ina theannta sin forghéillfear an ola a ndearnadh an cion ina leith agus, i gcás cion a bhaineann le mótarfheithicil— |
(i) más é an dara cion nó cion ina dhiaidh sin é faoin alt ag an duine, nó
(ii) má tá ag an bhfeithicil, in ionad nó i dteanna gnáthdhabhach breosla nó gnáth-dhabhcha breosla na feithicle, dabhach nó coimeádán eile atá folaithe, atá i gceangal le hinneall na feithicle agus a bhfuil ola hidreacarbóin inti (is inchurtha faoi cheachtar de na dleachtanna máil a fhorchuirtear le Mír 12 d'Ordú 1975) nach bhfuil ceachtar de na dleachtanna sin íoctha uirthi nó ar lamháladh lacáiste faoi Mhír 12 (3) den Ordú sin ina leith,
forghéillfear an fheithicil.
Leasú ar alt 34 (leasuithe maidir le pionóis) den Acht Airgeadais, 1963.
44.—Leasaítear leis seo alt 34 den Acht Airgeadais, 1963. trí “£500” a chur in ionad “céad punt” i bhfomhír (i) de mhír (c) agus i bhfomhír (ii) de mhír (d) d'fho-alt (4) agus i bhfo-alt (5) agus tá na fomhíreanna sin (i) agus (ii) agus an fo-alt sin (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(i) i gcás inar mó ná £500 trí oiread an luacha mheasta, triailfear an cion ar díotáil, agus (ii) i gcás inar mó ná £500 trí oiread an luacha a chinnfear amhlaidh, triailfear an cion ar díotáil. |
(5) Déanfar cion faoi aon achtachán de na hAchtanna Custam, seachas achtachán dá dtagraítear sna fo-ailt sin roimhe seo den alt seo, a thriail ar díotáil má bhíonn an pionós, nó más rud é go bhféadfadh an pionós a bheith, níos mó ná £500.
Taifead custam a dhéanamh agus dleachtanna a íoc ar aerárthaí agus longa a allmhairítear.
45.—(1) Duine a allmhaireoidh aerárthach, long, bád nó soitheach eile ar a ndlitear dleacht custam nó dleacht máil a íoc tráth a hallmhairithe, déanfaidh sé féin nó déanfaidh sé trína ghníomhaire, laistigh de 7 lá ó thráth an allmhairithe—
(a) taifead custam a dhéanamh ina leith trí thaifeadadh de i cibé foirm agus modh a ordaítear faoi alt 55 den Customs Consolidation Act, 1876, a sheachadadh don Oifigeach Custam agus Máil cuí, agus
(b) aon dleachtanna den sórt sin is iníoctha a íoc uirthi.
(2) Duine a sháróidh fo-alt (1) den alt seo beidh sé ciontach i gcion faoi na hAchtanna Custam agus dlífear, ar é a chiontú, pionós £500 a chur air agus déanfar an t-aerárthach, an long, an bád nó an soitheach eile ar i ndáil léi a rinneadh an cion a fhorghéilleadh.
Orduithe a dhaingniú.
46.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo.
AN TABLA | |
I.R. Uimh. 127 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 218) (Dleachtanna Custam agus Foirm na Taraife Custam), 1975. |
I.R. Uimh. 131 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 219) (Dleachtanna Custam agus Foirm na Taraife Custam). 1975. |
I.R. Uimh. 307 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975. |
I.R. Uimh. 320 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 222) (Dleachtanna Custam agus Foirm na Taraife Custam), 1975. |
I.R. Uimh. 324 de 1975 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 223) (Coisbheart), 1975. |
CUID III
Dleachtanna Stampa
Fadú na tréimhse chun aisioc dleachtanna stampa áirithe a éileamh.
1891. c. 46.
1969. Uimh. 21.
47.—(1) Leasaítear leis seo an Revenue Act, 1898, tríd an alt seo a leanas a chur in ionad alt 13:
“13. In the provisions of sections 9, 10 and 12 of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made ‘6 years’ shall be substituted for ‘two years’”.
(2) Leasaítear leis seo fo-alt (5) d'alt 49 agus an coinníoll a ghabhann le fo-alt (4) d'alt 50 den Acht Airgeadais, 1969, trí “6 bliana” a chur in ionad “dhá bhliain”, agus tá an fo-alt sin (5) agus an coinníoll sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TABLA |
(5) In aon chás den sórt dá dtagraítear i bhfo-alt (4) den alt seo, féadfaidh na Coimisinéirí Ioncaim an dleacht a muirearaíodh ar an ionstraim a aisíoc, ar choinníoll go ndéanfar an t-iarratas ar dhíolúine agus aisíoc laistigh de 6 bliana tar éis dáta na hionstraime. Ar choinníoll go ndéanfar an t-iarratas ar aisíoc laistigh de 6 bliana tar éis dáta an laghdaithe ar an gcomaoin. |
Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969.
48.—Leasaítear leis seo alt 49 den Acht Airgeadais, 1969, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (2) agus (3)—
“(2) Le héifeacht ar agus ón lú lá d'Eanáir, 1976, beidh éifeacht le fo-alt (1) den alt seo i ndáil le hionstraim, más rud é, agus amháin más rud é, go suífear chun sástacht na gCoimisinéirí Ioncaim gur dheimhnigh an tAire Rialtais Áitiúil go bhfuil sé sásta go gcomhlíonann, nó, ar bhonn fianaise a cuireadh faoina bhráid, go gcomhlíonfaidh, an teach lena mbaineann an ionstraim ceanglais ceann de na hailt seo a leanas, is é sin, ailt 2 agus 7 d'Acht na dTithe (Iasachtaí agus Deontais), 1962, agus ailt 15 go 18 agus 20 d'Acht na dTithe, 1966, i ndáil le deontas a thabhairt i leith an tí faoin alt.
(3) Ní bheidh dleachtanna stampa inmhuirearaithe i gcás tíolacadh, aistriú nó léasadh tí ag údarás áitiúil faoi fhorálacha Acht na dTithe, 1966, nó tíolacadh, aistriú nó léasadh tí ag cumann agus é cláraithe faoi Achtanna na gCumann Tionscail agus Soláthair, 1893 go 1966, agus a rinneadh, de réir scéime chun tithe a sholáthar dá chomhaltaí, chun comhalta nó chun an chomhalta sin agus céile an chomhalta.”.
CUID IV
Cáin Bhreisluacha
Tosach feidhme.
49.—Measfar an Chuid seo, seachas ailt 51, 52, 54 go 59 agus 62, a theacht i ngníomh amhail ar an agus ón lú lá de Mhárta, 1976.
Mínithe (Cuid IV).
50.—Sa Chuid seo—
ciallaíonn “Acht 1973” an tAcht Airgeadais, 1973:
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 3 (seachadadh earraí) den Phríomh-Acht.
51.—Leasaítear leis seo alt 3 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (e) d'fho-alt (1):
“(e) duine do bhaint úsáid chun críocha a ghnó as na hearraí, is earraí a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh sé féin nó a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh duine eile thar a cheann, ach amháin i gcás a mbeadh cáin ab inmhuirearaithe i ndáil leis na hearraí inasbhainte go hiomlán faoi alt 12 dá mba dhuine cuntasach a sheachaid iad don duine chéadluaite, agus”.
Leasú ar alt 10 (an méid ar ar inmhuirearaithe cáin) den Phríomh-Acht.
52.—Leasaítear leis seo alt 10 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A) (a) San fho-alt seo ciallaíonn ‘dleacht’ dleacht máil is inmhuirearaithe ar earraí ar iad a allmhairiú, a mhonarú nó a tháirgeadh nó dleacht custam.
(b) Déanfar an méid ar ar inmhuirearaithe cáin ar earraí ar a ndlitear dleacht a sheachadadh, i gcás ar tráth sula mbeidh an dleacht dlite a dhéanfar an seachadadh, a mhéadú méid is ionann agus méid na dleachta ab iníoctha i ndáil leis na hearraí dá mba gur thráth an tseachadta a thiocfadh an dleacht chun bheith dlite.”.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
53.—Leasaítear leis seo alt 11 den Phríomh-Acht—
(a) tríd an mír seo a leanas a chur i bhfo-alt (1) in ionad mhír (a) (a cuireadh isteach le hAcht 1973):
“(a) 10 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh earraí de chineál a shonraítear i gCuid I den Tríú Sceideal nó le déanamh seirbhísí de chineál a shonraítear i gCuid II den Sceideal sin,”,
(b) trí na míreanna seo a leanas a chur in ionad míreanna (c), (d) agus (e) d'fho-alt (1):
“(c) (i) 35 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh earraí de chineál a shonraítear i gCuid I den Cheathrú Sceideal,
(ii) 40 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh earraí de chineál a shonraítear i gCuid II den Cheathrú Sceideal,
(d) zero faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh aon earraí sna himthosca a shonraítear i mír (i), (v) nó (xvi) den Dara Sceideal nó le seachadadh earraí de chineál a shonraítear i míreanna (vi) go (viii), (xii) go (xv) agus (xvii) go (xx) den Sceideal sin nó le déanamh seirbhísí de chineál a shonraítear sa Sceideal sin, agus
(e) 20 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh aon earraí eile nó le déanamh aon seirbhísí eile.”,
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7)—
“(7) (a) Ní bhainfidh ailt 8 (3) agus 14 le duine a mhéid is inmhuirearaithe cáin air i ndáil le rince a sheoladh agus measfar, chun críocha an Achta seo, gur gnó ar leithligh a dhéanann duine an duine sin do sheoladh rince nó sraith rincí.
(b) D'ainneoin fho-alt (1) agus alt 10, déanfar, i ndáil le rince a sheoladh, cáin a mhuirearú de réir an ráta a shonraítear i bhfo-alt (1) (a) ar an méid iomlán airgid, gan cáin a áireamh, a gheofar nó is infhaighte ó dhaoine a ligfear isteach go dtí an rince i leith dul isteach, mar aon le méid iomlán an airgid (más ann), gan cáin a áireamh, a gheofar nó is infhaighte i ndáil—
(i) le hearraí de chineál a shonraítear i mír (e) (i) a sheachadadh, nó
(ii) le seirbhísí de chineál a shonraítear i mír (e) (ii) a dhéanamh,
i ndáil leis an rince i gcás ar coinníoll ar dhul isteach íoc na comaoine ina leith sin agus nach bhfuil an chomaoin sin ar áireamh sa chomaoin i leith dul isteach.
(c) Gach duine a bheartaíonn rince nó sraith rincí a sheoladh cuirfidh sé in iúl do na Coimisinéirí Ioncaim de réir rialacha go bhfuil sé ar intinn aige sin a dhéanamh.
(d) Ní dhéanfaidh dílseánach aon áitribh rince a sheoladh san áitreabh sin ná ní cheadóidh sé go ndéanfaidh aon duine eile rince a sheoladh ann, mura mbeidh fógra faighte aige ó na Coimisinéirí Ioncaim go bhfuair siad fógra de réir mhír (c).
(e) San fho-alt seo—
folaíonn ‘rince a sheoladh’—
(i) aon earraí a sheachadadh i ndáil leis an rince, is earraí lena mbainfeadh, mura mbeadh an fo-alt seo, fo-alt (1) (a) nó fo-alt (1) (d) i gcás íoc na comaoine i leith an tseachadta sin a bheith ar áireamh sa chomaoin i leith dul isteach go dtí an rince nó i gcás ar coinníoll ar dhul isteach é,
(ii) aon seirbhísí a dhéanamh i ndáil leis an rince, is seirbhísí lena mbainfeadh, mura mbeadh an fo-alt seo, fo-alt (1) (a) nó fo-alt (1) (d) i gcás íoc na comaoine i leith a ndéanta a bheith ar áireamh sa chomaoin i leith dul isteach go dtí an rince nó i gcás ar coinníoll ar dhul isteach é;
ní fholaíonn ‘rince’ rince a bhfuil céad de theorainn leis an líon daoine a ligfear isteach chuige agus nach mó ná fiche pingin an chomaoin i leith dul isteach chuige.”.
Leasú ar alt 12 (asbhaint i leith cáin a iompraíodh nó a íocadh) den den Phríomh-Acht
54.—Leasaítear leis seo alt 12 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad mhír (d) d'fho-alt (1) agus an choinníll a ghabhann leis an bhfo-alt sin:
“(d) an cháin is inmhuirearaithe i gcaitheamh na tréimhse sin i leith earraí a úsáideadh chun críocha a ghnó agus a áiríodh mar earraí arna seachadadh de réir alt 3 (1) (e):
Ar choinníoll, i ndáil—
(i) le duine do bhaint úsáid chun críocha a ghnó as aon earraí de chineál a shonraítear sa Cheathrú Sceideal agus a áirítear mar earraí arna seachadadh de réir alt 3 (1) (e),
(ii) le seachadadh (seachas de bhua alt 3 (1) (e)) aon earraí de chineál a shonraitear sa Cheathrú Sceideal arna seachadadh do mhonaróir earraí den chineál a seachadadh amhlaidh, is earraí a úsáideann sé chun críocha a ghnó ar dhóigh seachas mar stoc trádála (de réir brí alt 34), nó
(iii) le seachadadh (seachas de bhua alt 3 (1) (e)) nó allmhairiú aon earraí de chineál a shonraítear sa Cheathrú Sceideal arna seachadadh do dhuine nó arna n-allmhairiú ag duine seachas monaróir earraí den chineál a seachadadh nó a allmhairíodh amhlaidh,
nach rachaidh an méid is inasbhainte faoin alt seo ag aon duine den sórt sin thar shuim a ionadaíonn cáin de réir an ráta a shonraítear de thuras na huaire in alt 11 (1) (a) ar an méid nó an luach, cibé acu é, ar ar inmhuirearaithe cáin i ndáil leis an úsáid nó leis an seachadadh nó leis an allmhairiú áirithe.”.
Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht.
I.R. Uimh. 334 de 1972.
55.—Leasaítear leis seo alt 15 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (a) d'fho-alt (4):
“(a) Faoi réir mhír (b), is é luach aon earraí chun críche an ailt seo a luach arna fhionnadh de réir Rialachán 14 de Rialacháin na gComhphobal Eorpach (Custaim), 1972, arna mhéadú de mhéid aon dleachta, tobhaigh nó cánach eile (gan cáin bhreisluacha a áireamh) is iníoctha i ndáil lena n-allmhairiú.”.
Leasú ar alt 21 (ús) den Phríomh-Acht.
56.—Leasaítear leis seo alt 21 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (2):
“(b) maidir le cáin is inghnóthaithe de bhua fógra faoi alt 23 ionann is dá mba é a bhí sa cháin (cibe acu a gheofar nó nach bhfaighfear fógra achomhairc faoin alt sin) cáin a raibh sé dlite den duine í a íoc in aghadh na tréimhse inchánach nó, de réir mar a bheidh, in aghaidh na tréimhse inchánach is deireanaí atá ar áireamh sa tréimhse lena mbaineann an fógra.”.
Leasú ar alt 26 (pionóis i gcoitinne) den Phríomh-Acht.
57.—Leasaítear leis seo alt 26 den Phríomh-Acht trí na míreanna seo a leanas a chur in ionad mhír (d) d'fho-alt (6):
“(d) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé na taifid iomchuí leis na Coimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu gur dhuine cuntasach an cosantóir nó gur dhuine é a bhí cláraithe nó gur dhuine é nach raibh cláraithe le linn tréimhse sonraithe ina fhianaise, go dtí go gcruthófar a mhalairt, gur dhuine cuntasach an cosantóir nó gur dhuine é a bhí cláraithe nó gur dhuine é nach raibh cláraithe, cibé acu é, le linn na tréimhse sin,
(e) féadfar deimhniú á dheimhniú mar a fhoráiltear i mír (a), (b), (c) nó (d) agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim, a thairiscint i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.”.
Leasú ar alt 32 (rialacháin) den Phríomh-Acht.
58.—Leasaítear leis seo alt 32 den Phríomh-Acht tríd an mír seo a leanas a cur isteach i bhfo-alt (1) i ndiaidh mhír (u):
“(uu) na coigeartuithe a bheidh le déanamh ag duine cuntasach ar aon chionroinnt dá dtagraítear i mír (x) nó ar aon asbhaint faoi alt 12 a bheidh déanta roimhe sin, ar coigeartuithe faoi threoir athruithe iad, a tharlóidh tráth nach déanaí ná cúig bliana ó dheireadh na tréimhse inchánach lena mbaineann an chionroinnt nó an asbhaint bhunaidh, ar aon cheann de na hábhair ar faoina threoir a rinneadh nó a ceadaíodh an chionroinnt nó an asbhaint, agus cinneadh na tréimhse inchánach ina mbeidh agus óna mbeidh nó ina mbeidh aon choigeartú den sórt sin le héifeacht a ghlacadh;”.
Leasú ar alt 34 (faoiseamh i leith stoc trádála a bheidh ar láimh an lá sonraithe) den Phríomh-Acht.
59.—Leasaítear leis seo alt 34 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (a) d'fho-alt (5):
“(a) earraí so-chorraithe de chineál a sheachadann an duine i ngnáthchúrsa a ghnó ar earraí iad atá ar seilbh iarbhír lena seachadadh (seachas de bhua alt 3 (1) (e)) nó a bheadh ar seilbh amhlaidh dá mbeidís aibí nó dá mbeadh a monarú, a n-ullmhú nó a ndéanamh iomlán, nó”.
Sceidil nua a chur in ionad an Chéad, an Dara, an Tríú agus an Ceathrú Sceideal (gníomhaiochtaí díolmhaithe agus rátaí cánach) a ghabhann leis an bPríomh-Acht.
60.— Leasaítear an Príomh-Acht leis seo—
(a) tríd an Sceideal atá i gCuid I den Tábla a ghabhann leis an alt seo a chur in ionad an Chéad Sceideal a ghabhann leis an Acht sin,
(b) tríd an Sceideal atá i gCuid II den Tábla sin a chur in ionad an Dara Sceideal a ghabhann leis an Acht sin,
(c) tríd an Sceideal atá i gCuid III den Tábla sin a chur in ionad an Tríú Sceideal a ghabhann leis an Acht sin, agus
(d) tríd an Sceideal atá i gCuid IV den Tábla sin a chur in ionad an Ceathrú Sceideal a ghabhann leis an Acht sin.
AN TABLA CUID I AN CHEAD SCEIDEAL Gníomhaíochtaí Díolmhaithe (i) Soláthar stoc, scaireanna agus urrús eile; (ii) soláthar stampaí neamhúsáidte postais, fioscacha nó árachais shóisialaigh de chuid na hÉireann; nó stampaí, cúpóin nó airíochtaí eile ar iad a sholáthar mar rudaí i gcaingean i leith comaoin airgid a mhuirearaítear ar leithligh ón gcomaoin i leith aon earraí nó seirbhísí eile a sholáthraítear in éineacht le soláthar na rudaí i gcaingean sin agus is réasúnach ag féachaint do luach malairte na rudaí i gcaingean sin; (iii) seachadadh uisce ag údaráis áitiúla; (iv) earraí do-chorraithe a ligean ach amháin— (a) ligean innealra nó suiteálacha gnó ar iad a ligean ar leithligh ó aon earraí do-chorraithe eile ar cuid díobh an innealra nó na suiteálacha sin, (b) ligean i gcúrsa gnó óstáin a sheoladh, agus (c) soláthar cóiríochta páirceála d'fheithiclí ag oibritheoirí carrchlósanna; (v) cothú agus iostas a sholáthar ar shlí seachas i gcúrsa gnó óstáin a sheoladh; (vi) seirbhísí a sholáthraíonn an Stát nó údarás áitiúil seachas bóithre, cuanta agus oibreacha séarachais a dhéanamh, a dheisiú, a chothabháil agus a fheabhsú; (vii) seirbhísí a thugtar mar mhalairt ar phá agus tuarastail ar inmhuirearaithe cáin ioncaim ina leith faoi Sceideal E den Acht Cánach Ioncaim, 1967; (viii) seirbhísí gairmiúla de chineál liachta, déidliachta, súilliachta nó oideachais seachas seirbhísí a dhéantar i gcúrsa gnó a sheoladh arb é atá ann go hiomlán nó go páirteach earraí a dhíol; (ix) seirbhísí de chineál liachta nó oideachais a dhéanann ospidéil, tithe banaltrais, scoileanna agus bunachais dá samhail sin; agus seirbhísí lónadóireachta a dhéantar— (a) d'Othair de chuid ospidéil nó tí banaltrais san ospidéal nó sa teach banaltrais, agus (b) do mhic léinn scoile sa scoil; (x) seirbhísí a dhéantar i gcúrsa a ngairme ag aturnaetha, cuntasóirí, achtúirí agus tréidlianna; (xi) seirbhísí a dhéantar i gcúrsa a ngairme ag abhcóidí; (xii) seirbhísí gníomhaireachta maidir le— (a) cóir iompair do phaisinéirí nó cóiríocht do dhaoine a shocrú, (b) seachadadh earraí arna ndíol ag gníomhaire tithe, nó ag ceantálaí in imthosca de shórt nach meastar gurb é an ceantálaí a sheachaid na hearraí, (c) bailiú fiacha, cíosanna nó préimheanna árachais, agus (d) seirbhísí díolmhaithe eile a dhéanamh; (xiii) seirbhísí baincéireachta agus árachais; (xiv) airgead a thabhairt ar iasacht nó creidmheas a thabhairt ar shlí seachas trí fhruilcheannach nó idirbhearta díola creidmheasa; (xv) na seirbhísí náisiúnta craolacháin agus teilifíse, gan fógraíocht a áireamh; (xvi) paisinéirí, mar aon leis an mbagáiste atá ina dteannta, a iompar sa Stát; (xvii) gealltóireacht; (xviii) ticéid nó cúpóin a eisiúint le haghaidh crannchuir; (xix) daoine a ligean isteach go dtí garraí ainmhithe; (xx) dálais spóirt agus aontaí, taispeántais nó taisealbhaí talmhaíochta, tráchtála nó tionscail a sheoladh agus daoine a ligean isteach chucu; (xxi) fuil dhaonna a bhailiú, a stóráil agus a sholáthar; (xxii) adhlacóireacht; (xxiii) seirbhísí luachála a dhéanann ceantálaí, gníomhaire tithe nó suirbhéir cairte; (xxiv) capaill bheo a sheachadadh; (xxv) cúnna beo a sheachadadh; (xxvi) inseamnú nádúrtha nó saorga ar bheostoc. CUID II AN DARA SCEIDEAL Earraí agus Seirbhísí is Inmhuirearaithe de réir Ráta Zero faoin gcéad. (i) Earraí a sheachadfar— (a) lasmuigh den Stát, nó (b) laistigh den Stát ach faoi réir coinníll go bhfuil siad le hiompar díreach ag an duine nó thar ceann an duine atá ag déanamh an tseachadta— (I) lasmuigh den Stát, nó (II) go dtí duine cláraithe laistigh den aerfort neamhchustam; (ii) seirbhísí a dhéantar lasmuigh den Stát; (iii) iompar earraí sa Stát ag duine nó thar ceann duine i bhforghníomhú conartha chun na hearraí a aistriú go dtí áit nó ó áit lasmuigh den Stát; (iv) saoráidí dugaireachta, calaithe, luchtaithe nó díluchtaithe, lena n-áirítear imréiteach custam, a sholáthar díreach i ndáil le paisinéirí a chur i dtír nó a ghlacadh ar bord nó le hearraí a allmhairiú nó a onnmhairiú; (v) earraí a sheachadtar ar bord longa nó aerárthaí a théann go dtí áiteanna lasmuigh den Stát; agus deisiú agus seirbhísiú longa agus aerárthaí a bhíonn ag gabháil d'Iompar paisinéirí agus earraí mar thráchtáil idirnáisiúnta; (vi) líonta iascaigh, agus ranna díobh sin, de chineáil a bhíonn á n-úsáid go coitianta ag iascairí tráchtála chun críocha a slí bheatha agus nach n-úsáidtear go coitianta chun aon chríche eile; (vii) ábhar beatha d'ainmhithe, seachas ábhar beatha atá pacáistithe, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí; | |
(viii) leasachán (de réir brí an Achta um Leasacháin, Abhair Bheatha agus Meascáin Mhianrúla, 1955) a sheachadtar in aonaid nach lú ná 10 gcileagram agus nach gcuirtear toirmeasc faoi alt 4 nó 6 den Acht sin lena dhíol nó lena mhonarú le haghaidh díola; | |
(ix) seirbhísí a sholáthraíonn Coimisinéirí Soilse na hÉireann i ndáil le hoibriú longa solais, tithe solais nó áisíní loingseoireachta eile; (x) déanamh, deisiú, cothabháil agus feabhsú bóithre, cuanta agus oibreacha séarachais ag an Stát, ag údaráis áitiúla nó ag údaráis chuain; (xi) seirbhísí tarrthála a chuireann an Foras Ríoga Náisiúnta Bád Tarrthála ar fáil lena n-áirítear eagrú agus cothabháil na seirbhíse bád tarrthála: (xii) bia agus deoch de chineál a chaitheann daoine seachas bia agus deoch a shonraítear i mír (xv) den Tríú Sceideal; (xiii) leigheas de chineál a chaitheann daoine de bhéal; (xiv) leigheas de chineál a chaitheann ainmhithe de bhéal. seachas leigheas atá pacáistithe, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí; (xv) síolta, plandaí, crainn, spóir, bleibíní, tiúbair, fréamhacha tiúbracha, cormáin, corónacha agus ríosóim, de chineál a úsáidtear le haghaidh cuir chun bia a tháirgeadh; (xvi) earraí de chineálacha éagsúla atá pacáistithe lena ndíol mar aonad (dá ngairtear an pacáiste anseo feasta sa mhír seo) agus a gcomhlíontar na coinníollacha seo a leanas go huile ina leith— (a) gurb é atá sa phacáiste earraí a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (d) inmhuirearaithe i leith cuid díobh a sheachadadh ar chomaoin ar leithligh, agus a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (e) inmhuirearaithe i leith na coda eile díobh a sheachadadh ar chomaoin ar leithligh, (b) gur i leith an phacáiste go hiomlán agus nach i leith na gcineálacha éagsúla earraí atá ann comaoin an tseachadta, agus (c) nach mó luach cáin-eisiata iomlán na n-earraí atá sa phacáiste, a mbeadh cáin de réir an ráta a shonraítear san alt sin 11 (1) (e) inmhuirearaithe i leith a seachadta ar chomaoin ar leithligh, ná 50 faoin gcéad den chomaoin cháineisiata iomlán don phacáiste nó 2½ phingin, cibé acu is lú: (xvii) earraí éadaí pearsanta, coisbheart agus ciarsúir theicstíleacha, seachas earraí éadaí atá déanta go hiomlán nó go páirteach as seithí fionnaidh ach amháin baill éadaí nach bhfuil orthu ach ciumhsóga de sheithí fionnaidh mura rud é gur mó na ciumhsóga sin ná an cúigiú cuid d'achar an ábhair sheachtraigh; (xviii) faibricí, abhras agus snáth de chineál a úsáidtear de ghnáth i monarú éadaí, lena n-áirítear leaisticí, téip agus ábhair stuála san fhoirm a sholáthraítear le haghaidh monarú éadaí; (xix) leathar boinn agus uachtair de chineál a sholáthraítear le haghaidh coisbheart a mhonarú agus a dheisiú, agus freisin boinn, sála agus boinn istigh d'ábhar ar bith; (xx) (a) gual, móin agus substaintí soladacha eile ar mar bhreosla amháin a chuirtear ar díol iad, (b) gás de chineál a úsáidtear le haghaidh téacháin nó soilsiúcháin i dtithe nó i dtionscail i bhfoirm gásach nó i bhfoirm leachtach, ach gan gás a áireamh de chineál a úsáidtear de ghnáth le miotail a tháthú agus a ghearradh ná gás a dhíoltar mar bhreosla lastóra, (c) leictreachas, | |
I.R. Uimh. 122 de 1961. | (d) ola hidreacarbóin de chineál a úsáidtear le haghaidh téacháin i dtithe nó i dtionscail seachas ola gáis (de réir brí na Rialachán Ola Hiodracarbóin (Ola faoi Lacáiste), 1961) nach ola gáis atá marcáilte go cuí de réir Rialachán 6 (2) de na Rialacháin sin. |
CUID III AN TRIU SCEIDEAL CUID I Earraí is Inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (a) (i) Leigheas ainmhithe seachas leigheas— (a) de chineál a shonraítear i mír (xiv) den Dara Sceideal, nó (b) atá pacáistithe, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí; (ii) táirgí ainmhithe agus glasraí i riocht neamhphróiseáilte, mar atá, olann, rón, guairí, cleití, seithí, craicne, conablaigh, fréamhacha, plandaí agus gránaigh; (iii) leasachán seachas leasachán de chineál a shonraítear i mír (viii) den Dara Sceideal; (iv) ainmhnithe beo, seachas capaill agus cúnna; (v) innealra, gléasra nó trealamh de chineál a bhíonn á úsáid go cotianta ag feirmeoirí nó iascairí sa Stát chun críocha a slí bheatha agus nach n-úsáidtear go coitianta chun aon chríche eile; (vi) síolta, plandaí, crainn, spóir, bleibíní, tiúbair, fréamhacha tiúbracha, cormáin, corónacha agus ríosóim, de chineál a úsáidtear le haghaidh cuir chun críche seachas le bia a tháirgeadh; (vii) leabhair agus leabhráin chlóite; (viii) nuachtáin agus tréimhseacháin; (ix) léarscáileanna, atlasaí agus cruinneoga; (x) ábhair a úsáidtear go coitianta i dtógáil foirgneamh (lena n-áirítear sciobóil féir, cuanta, droichid agus bóithre), mar atá— (a) bloic, bíomaí, pílí, colúin, cuaillí, leacacha, fardorais, tairseacha agus baill choincréite, athneartaithe nó gan a bheith, (b) stroighin, coincréit, aol, moirtéal, plástar, clocha agus brící, (c) feilteanna taisdíonacha agus ábhair eile is gnách a sholáthar mar chúrsaí taisdíonacha, (d) cré, gaineamh agus gairbhéal, (e) tíleacha coincréite nó cré d'urláir agus do bhallaí, (f) líneálacha simléir agus potaí simléir, (g) gloine leatháin, ach gan scátháin a áireamh, (h) ábhar teasdíonta i bhfoirm leathán, leacacha nó rollaí, (i) tairní, scriúnna, boltaí, cnóite, insí, glais, dúntóirí; agus feisteáin do dhoirse, fuinneoga, feadánacht agus gáitéir, (j) péint agus uisce-phéint, (k) plástarchlár, (l) scannán ileitiléine de chineál a úsáideann tógálaithe nó feirmeoirí go coitianta chun críocha a slí bheatha, (m) feilteanna dín agus substaintí leathsholadacha a úsáidtear in áit feilteanna dín, (n) tíleacha dín, lena n-áirítear tíleacha mullaigh agus tíleacha cromáin agus slinnte, (o) leatháin de mhiotal nó d'ábhar eile, seachas gloine, nach bhfuil oibrithe thar iad a bheith péinteáilte, spréáilte nó críochnaithe ar a shamhail sin de chuma, (p) cruach nó alúmanam i bhfoirm uillinneacha, tíonna, giarsaí, sileán, barraí, sreinge, easbhrúiteáin nó pláta, nach bhfuil oibrithe thar iad a bheith galbhánaithe, spréáilte nó críochnaithe ar a shamhail sin de chuma, (q) tarra, asfalt, bitiúman agus pic, (r) adhmad, lena n-áirítear sraith-adhmad, blocchlár, adhmad lannach, adhmad athchomhdhéanta agus athchraiceann adhmaid a dhíoltar i bhfoirm pleancanna, leathán nó bíomaí agus nach bhfuil oibrithe thar iad a bheith sáfa ar a bhfad, plánáilte, múnlaithe, teangaithe, eitrithe nó v-leathánaithe, (s) feadánacht agus gáitéir de mhiotal, cré, stroighin, rubar, pleastic nó d'ábhar den tsamhail sin de chineál a sholáthraítear de ghnáth chun críocha foirgníochta nó lena úsáid mar thiúbán do cháblaí, leachtanna, gal, gásanna nó séaracht; (xi) earraí (seachas lámh-uirlisí) d'aon chineál acu seo a leanas, is é sin: (a) innealra ardaithe, láimhsithe, luchtaithe nó díluchtaithe (mar shampla, ardaitheoirí, crocháin, crainn tochrais, craenacha iompair, seacanna agus tácla ulóige), (b) innealra tochailte, leibhéalaithe, tollaireachta agus bainte le haghaidh créafóige, mianraí nó mianaigh (mar shampla, ollscartairí, sluaistí meicniúla, tochailteoirí, scríobairí, leibhéalaithe agus móinbhainteoirí), (c) innill atá deartha, déanta agus ceaptha chun asfalt, bitiúman, tarra, tarramhacadam nó coincréit a leathadh nó a chríochnú, (d) trucailí monarcha, a thiomáintear go meicniúil, de na saghsanna a úsáidtear i monarchana nó i stórais chun earraí a iompar nó a láimhsiú ar ghearrthurais, agus (e) trealamh agus páirteanna atá deartha go speisialta lena n-úsáid i dteannta aon earra acu sin a shonraítear i bhfomhíreanna (a) go (d) agus ar de chineál iad nach n-úsáidtear de ghnáth chun aon chríche eile; (xii) earraí do-chorraithe; (xiii) ceimicigh atá ceaptha go sonrach le haghaidh úsáide i dtalmhaíocht, mar atá, síolchóirithe, lusnimheanna, múiscnimheanna, feithidnimheanna, luchnimheanna, mílnimheanna, aimridigh ithreach, fásrialtáin, díghalráin nó déiríghlantóirí, ach gan ceimicigh a áireamh atá pacáistithe, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh úsáid daoine nó tís; (xiv) innill ríomhaireachta, innill chuntasaíochta, scipéid ríomhacha, innill fhrainceála postais agus innill dá samhail ina bhfuil feiste ríomhaireachta insuite, innill uathphróiseála sonraí agus aonaid díobh, léamh-sháis mhaighnéadacha agus optaiciúla, innill chun sonraí a athscríobh ar mheáin sonraí i bhfoirm chódaithe agus innill chun na sonraí sin a phróiseáil, páirteanna atá oiriúnach lena n-úsáid d'aontoisc nó go formhór le haon cheann de na hinnill a shonraítear sa mhír seo; (xv) bia agus deoch le caitheamh ag daoine, de na cineálacha seo a leanas, is é sin le rá— (a) deochanna ar ar inmhuirearaithe aon dleacht máil a mhuirearaítear go sonrach ar bhiotáille, beoir, fíon, leann úll, leann piorraí nó fíon Éireannach agus ar ullmhóidí díobh, (b) deochanna monaraithe eile, lena n-áirítear sú torthaí agus uiscí buidéalaithe, agus síoróipí, tiubhacháin, úscraí, púdair, criostail nó táirgí eile chun deochanna a ullmhú, ach gan iad seo a leanas a áireamh— (I) tae agus ullmhóidí tae, (II) cócó, caife agus siocaire agus caife tacair rósta eile, agus ullmhóidí agus eastóscáin díobh, nó (III) ullmhóidí agus eastóscáin feola, gabhála, uibheacha nó bainne, (c) uachtar oighir, súracáin oighir, oighir uisce agus táirgí reoite dá samhail, agus meascáin agus púdair ullmhaithe chun na táirgí sin a dhéanamh, (d) (I) seacláidí, milseáin, agus milseogra dá samhail (lena n-áirítear torthaí díscithe, snasta nó criostalaithe), brioscaí, brioscaí crua agus abhlanna de gach cineál, agus gach uile tháirge milseogra agus báicéireachta eile seachas arán, (II) San fhomhír seo ciallaíonn “arán” bia don duine, a mhonaraítear trí thaos a bhácáil atá comhdhéanta ar fad de mheascán plúir ghráin agus d'aon cheann nó níos mó de na táthchodanna a luaitear sna fochlásail seo a leanas i gcainníochtaí nach dtéann thar an teorainn, más ann, a shonraítear do gach táthchuid— (1) gabháil nó gníomhaire eile deascaidh nó aeraithe, salann, eastóscán braiche, bainne, uisce, glútan. (2) saill, siúcra agus feabhsaí aráin, faoi réir na teorann nach mó meáchan aon táthchuid a shonraítear san fhochlásal seo ná 2 faoin gcéad de mheáchan an phlúir sa taos. (3) torthaí tirime, faoi réir na teorann nach mó a meáchan ná 10 faoin gcéad de mheáchan an phlúir sa taos, seachas bia atá pacáistithe lena dhíol mar aonad (nach aonad a bhfuil curtha in iúl air nach bhfuil ann ach bia le haghaidh naíonán) ina bhfuil dhá cheann nó níos mó de shlisníní, de theascáin, de chandaí nó de phíosaí dá samhail agus screamhóg thar mhórchuid den taobh amuigh díobh, is é sin, screamhóg a tháinig orthu le linn bácála nó ruachana, agus (e) aon ábhar díobh seo a leanas nuair a sholáthraítear iad mar bhia don duine gan a thuilleadh ullmhúcháin, is é sin le rá, brioscaí prátaí, sceallóga prátaí, sliseoga prátaí, séideoga prátaí agus táirgí dá samhail as prátaí, nó as plúr prátaí nó as stairse prátaí, grán rósta, agus cnónna saillte nó rósta i mblaoscanna nó gan blaoscanna; (xvi) leigheasanna do dhaoine lena n-úsáid seachas trína gcaitheamh de bhéal, gan earraí a áireamh is gallúnaigh, foltfholcaidh, glantóirí, tuaracháin, bithnimheanna, feithidnimheanna, frithsheiptigh nó díghalráin, nó ar a dtugtar an tuairisc sin nó a chuirtear ar margadh mar earraí den sórt sin; (xvii) trealamh agus fearais liachta is— (a) gaireas atá bunaithe ar úsáid x-ghathanna nó ar úsáid raidíochtaí ó shubstaintí raidigníomhacha (lena n-áirítear gaireas raideaghrafaíochta agus raiditheiripe), (b) troscán atá deartha d'aontoisc chun úsáide liachta, déidliachta, máinliachta nó tréidliachta (mar shampla, boird obráide agus leapacha ospidéil le feistis mheicniúla), (c) carráistí easláin, agus feithiclí eile de chineál atá deartha lena n-úsáid ag easláin nó ag daoine éiglí, (d) fearais mheicnitheiripe, gaireas suathaireachta, gaireas teiripe ocsaigin, gaireas athmhúscailte anála agus gaireas dá samhail agus fearais análaithe, gan earraí a áireamh nach bhfuil deartha d'aontoisc chun úsáide liachta, (e) uirlisí agus fearais liachta, déidliachta, máinliachta agus tréidliachta de chineál a úsáidtear d'aontoisc i gcleachtadh gairmiúil le fáithmheas a dhéanamh nó tinneas a chosc nó a chóireáil nó obráid a dhéanamh, (f) fearais ortaipéideacha, criosanna máinliachta, trusanna agus a leithéidí, géaga, súile agus fiacla saorga agus baill shaorga eile den chorp, áisíní bodhaire, cleithíní agus fearais eile do chnámha briste, (g) páirteanna nó gabhálais atá oiriúnach lena n-úsáid d'aontoisc nó go formhór le haon cheann de na hearraí a shonraítear i bhfomhíreanna (a) go (f), (h) imoibrithe fáithmheasa, (i) scannán x-ghatha, agus ullmhóidí teimhníochta le haghaidh scrúduithe x-ghatha, (j) stuáil, uige, bindealáin agus earraí dá samhail (mar shampla, deiseanna cóirithe, plástair ghreamaitheacha, ceiríní) agus comhuaimeacha máinliachta; (xviii) rothra iarnróid agus páirteanna de sin, daingneáin iarnróid agus trambhealaigh, trealamh trácht-chomharthúcháin (lena n-áirítear comharthaí ceo), ábhar déanta iarnróid nó trambhealaigh d'Iarann nó de chruach, lena n-áirítear ráillí, gard-ráillí, ladhróga, crosairí (nó froganna), tarsnáin, slata ladhróg, rac-ráillí, trastacáin, iadhplátaí, stóil, stóldingeacha, bonnphlátaí, ráilchasnaí, plátaí forais agus naisc; (xix) feithiclí bóthair inneallghluaiste, seachas feithiclí de chineál a shonraítear i gCuid I den Cheathrú Sceideal; (xx) leantóirí (gan carbháin, teaghaisí so-ghluaiste ná leanphubaill a áireamh); (xxi) longa, báid agus soithí eile seachas— (a) longa, báid agus soithí eile atá deartha agus déanta le paisinéirí a iompar agus nach mó ná céad tonna a mórthonnáiste, agus (b) báid spóirt agus áineasa de gach cineál lena n-áirítear luamha, báid chábáin, báidíní calaithe. curaigh, coití agus báid rásaíochta; (xxii) tobac; (xxiii) breosla, seachas breosla de chineál a shonraítear i mír (xx) den Dara Sceideal; (xxiv) ola hidreacarbóin (lena n-áirítear bealaidh) seachas ola hidreacarbóin de chineál a shonraítear i mír (xx) den Dara Sceideal; (xxv) boinn, cásanna boinn, tráchta boinn idirmhalartacha, lamhnáin agus flapaí boinn, do rothaí de gach cineál; (xxvi) páirteanna breise d'earraí de chineál a shonraítear i míreanna (v) agus (xx) agus d'fheithiclí bóthair inneallghluaiste, do rothair agus do bháid; (xxvii) cabhlacha agus fonnaidh atá deartha d'fheithiclí inneallghluaiste bóthair seachas do mhótar-fheithiclí de chineál a shonraítear i gCuid I den Cheathrú Sceideal; (xxviii) earraí réchaite so-chorraithe, seachas earraí de chineál a shonraítear sa Dara Sceideal nó sa Cheathrú Sceideal; (xxix) earraí de chineálacha éagsúla atá pacáistithe lena ndíol mar aonad (dá ngairtear an pacáiste anseo feasta sa mhír seo) agus a gcomhlíontar na coinníollacha seo a leanas go huile ina leith: (a) gurb é atá sa phacáiste earraí a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (a) inmhuirearaithe i leith cuid díobh a sheachadadh ar chomaoin ar leithligh, agus a mbeadh cáin de réir aon ráta nó aon rátaí eile inmhuirearaithe i leith na coda eile díobh a sheachadadh ar chomaoin den sórt sin, (b) gur i leith an phacáiste go hiomlán agus nach i leith na gcineálacha éagsúla earraí atá ann comaoin an tseachadta, agus (c) nach mó luach cáin-eisiata iomlán na n-earraí atá sa phacáiste, a mbeadh cáin de réir ráta nó rátaí seachas an ráta a shonraítear san alt sin 11 (1) (a) inmhuirearaithe i leith a seachadta ar chomaoin ar leithligh nó ar chomaoineacha ar leithligh, ná 50 faoin gcéad den chomaoin cháin-eisiata iomlán don phacáiste nó 2½ phingin, cibé acu is lú. CUID II Seirbhísí is Inmhuirearaithe de Réir an Ráta a Shonraítear in Alt 11 (1) (a) (i) Seirbhísí seachas earraí a fhruiliú nó a ligean ar cíos; (ii) ní ar bith acu seo a leanas a fhruiliú (dá ngairtear an fruiliú reatha sa mhír seo) chuig duine— (a) earraí de chineál a thuairiscítear i bhfomhír (a) nó (b) de mhír (xxi) de Chuid I den Sceideal seo, nó (b) carbhán, teaghais so-ghluaiste nó leanphuball, faoi chomhaontú, seachas comhaontú den chineál dá dtagraítear in alt 3 (1) (b), ar feadh aon téarma nó aon choda de théarma nach faide ná 5 sheachtain ar é a chur le téarma aon fhruilithe den sórt sin (cibé acu ar na hearraí céanna é nó ar earraí éigin eile den chineál céanna) chun an duine chéanna i rith na tréimhse dhá mhí dhéag dar críoch dáta thosach feidhme an fhruilithe reatha; (iii) fruiliú earraí de chineál ar a mbeadh cáin inmhuirearaithe ar a seachadadh de réir an ráta a shonraítear in alt 11 (1) (a) dá mba nach dtabharfaí aird ar mhír (xxviii) de Chuid I den Sceideal seo; (iv) earraí de chineál a shonraítear sa Cheathrú Sceideal a fhruiliú; (v) scannáin chineamatagrafacha a fhruiliú; (vi) earraí do-chorraithe a ligean ar cíos; (vii) fruiliú chun duine faoi chomhaontú i scríbhinn, seachas comhaontú den chineál a luaitear in alt 3 (1) (b), a rinneadh roimh an 24ú lá de Dheireadh Fómhair, 1972, ar earraí so-chorraithe a bhí i seilbh an duine an lú lá de Shamhain, 1972, is é sin, earraí de chineál a mbeadh cáin inmhuirearaithe ar a seachadadh de réir an ráta a shonraítear in alt 11 (1) (e) dá mba nach dtabharfaí aird ar mhír (xxviii) de Chuid I den Sceideal seo; (viii) fruiliú earraí de chineál a shonraítear i mír (xvii) den Dara Sceideal. CUID IV AN CEATHRU SCEIDEAL CUID I Earraí is Inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (c) (i) Mótar-fheithiclí atá deartha agus déanta chun daoine a iompar de bhóthar, agus mótar-fheithiclí spóirt, cairr eastáit, vaiginí stáisiúin, gluaisrothair, mótar-scútair, mópéid agus uathrothair, cibé acu atá nó nach bhfuil siad deartha agus déanta chun na críche réamhráite, ach gan feithiclí a áireamh atá deartha agus déanta chun níos mó ná sé dhuine dhéag (agus an tiománaí san áireamh) a iompar, carráistí easláin agus feithiclí eile de chineál atá deartha lena n-úsáid ag easláin nó ag daoine éiglí. CUID II Earraí is Inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (C) (ii) (i) Gléasanna glacadóireachta raidio agus gléasanna glacadóireachta teilifíse de chineál tís nó de chineál iniompair nó is de chineál atá oiriúnach le húsáid i bhfeithiclí bóthair; (ii) gramafóin, raideaghramafóin, atáirgeoirí ceirníní; (iii) ceirníní gramafóin. | |
Leasuithe iarmhartacha.
61.—De dhroim na leasuithe a shonraítear in ailt 53 agus 60 agus na haisghairme a shonraítear i gCuid II den Chúigiú Sceideal, déantar leis seo an Príomh-Acht a leasú tuilleadh mar a shonraítear i gCuid II den Chéad Sceideal.
Tosaíocht i bhféimheacht agus i bhfoirceannadh.
1889, c. 60.
62.—(1) Aireofar ar na fiacha a bheidh, faoi alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, le híoc i dtosaíocht ar gach fiach eile le linn maoin duine, is féimheach, féichiúnaí comhshocraíochta nó duine a d'éag dócmhainneach, a bheith á dáileadh, aon cháin a bheidh dlite den duine i ndáil le tréimhsí inchánach a chríochnaigh laistigh den tréimhse 12 mhí díreach roimh an dáta a rinneadh ordú breithnithe an fhéimhigh, a comhdaíodh achainí chomhshocraíochta an fhéichiúnaí, nó, de réir mar a bheidh, a d'éag an duine dócmhainneach agus aon ús is iníoctha ag an duine faoi alt 21 den Phríomh-Acht.
(2) (a) Aireofar ar na fiacha a bheidh, faoi alt 285 d'Acht na gCuideachtaí, 1963, le híoc i dtosaíocht ar gach fiach eile le linn cuideachta a bheith á foirceannadh aon cháin a bheidh dlite den chuideachta i ndáil le tréimhsí inchánach a chríochnaigh laistigh den tréimhse dhá mhí dhéag díreach roimh an dáta iomchuí agus aon ús is iníoctha ag an gcuideachta faoi alt 21 den Phríomh-Acht.
(b) Measfar, chun críocha alt 98 d'Acht na gCuideachtaí. 1963, mír (a) a bheith in alt 285 den Acht sin.
(c) I mír (a) tá le “an dáta iomchuí” an bhrí chéanna atá leis in alt 285 d'Acht na gCuideachtaí, 1963.
Forálacha eatramhacha maidir le mótar-fheithiclí.
63.—(1) San alt seo—
ciallaíonn “feithiclí cáilithe” feithiclí a bhí, an 29ú lá d'Fheabhra, 1976, nó roimhe, arna seachadadh do dhuine, nó arna n-allmhairiú ag duine, seachas monaróir earraí den chineál a seachadadh nó a allmhairíodh amhlaidh in imthosca a d'fhág go raibh cáin de réir ráta 36.75 faoin gcéad inmhuirearaithe i ndáil leis an seachadadh nó leis an allmhairiú sin;
ciallaíonn “seachadadh iomchuí” seachadadh aon fheithiclí cáilithe in imthosca a d'fhágfadh, mura mbeadh an t-alt seo, go mbeadh cáin de réir 10 faoin gcéad inmhuirearaithe;
ciallaíonn “feithiclí” earraí (seachas earraí ré-chaite) de chineál a shonraítear i gCuid I den Cheathrú Sceideal (a cuireadh isteach leis an Acht seo) a ghabhann leis an bPríomh-Acht.
(2) Le linn na tréimhse dar thosach an 1ú lá de Mhárta, 1976, agus dar chríoch an 30ú lá d'aibreán, 1976, beidh, d'ainneoin forálacha alt 11 den Phríomh-Acht, cáin inmhuirearaithe i ndáil le seachadadh iomchuí agus measfar gur de réir 6.75 faoin gcéad ab inmhuirearaithe í.
(3) D'ainneoin forálacha alt 12 (1) den Phríomh-Acht, ní bheidh an méid is inasbhainte ag duine faoin alt sin i ndáil—
(a) le haon fheithiclí cáilithe, agus
(b) le seachadadh nó allmhairiú aon fheithiclí (nach feithiclí cáilithe) a ndearnadh, i ndáil le comaoin a seachadta aige, cáin a mhuirearú de réir 6.75 faoin gcéad,
níos mó, i gcás seachadadh na n-earraí sin dó, ná 6.75 faoin gcéad den chomaoin is iníoctha aige gan aon cháin a áireamh is iníoctha i ndáil leis an seachadadh ag an duine a rinne an seachadadh ná níos mó, i gcás allmhairiú, ná 6.75 faoin gcéad de luach na n-earraí arna ríomh de réir alt 15 (4) den Acht sin.
CUID V
Dleachtanna Máil ar Fheithiclí Inneallghluaiste
Caibidil I
Ginearálta
Léiriú agus tosach feidhme (Cuid V).
1920, c. 72.
64.—(1) Sa Chuid seo—
ciallaíonn “Acht 1920” an Roads Act, 1920;
ciallaíonn “Acht 1952” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952;
ciallaíonn “ceadúnas ginearálta” ceadúnas arna eisiúint faoi alt 9 d'Acht 1920;
ciallaíonn “údarás ceadúnúcháin” comhairle contae nó bardas contae-bhuirge;
ciallaíonn “an tAire” an tAire Rialtais Áitiúil;
ciallaíonn “mótar-thrádálaí” duine a sheolann gnó ag monarú, ag deisiú nó ag díol feithiclí lena mbaineann an Chuid seo;
ciallaíonn “forordaithe” forordaithe le rialacháin arna ndéanamh ag an Aire faoin gCuid seo;
ciallaíonn “áit phoiblí” aon sráid, bóthar nó áit eile ar a bhfuil rochtain ag an bpobal le feithiclí de cheart nó le cead agus cibé acu ar tháille é nó in aisce;
ciallaíonn “údarás ceadúnúcháin iomchuí”, i ndáil le feithicil, an t-údarás ceadúnúcháin ar ina limistéar feidhmiúcháin a choimeádtar an fheithicil de gnáth de thuras na huaire nó i gcás nach gcoimeádtar an fheithicil de ghnáth i limistéar áirithe den sórt sin, an t-údarás ceadúnúcháin ar ina limistéar feidhmiúcháin atá príomh-áit ghnó an duine a choimeádann an fheithicil nó an áit a bhfuil gnáthchónaí air;
ciallaíonn “duine iomchuí”, i ndáil le feithicil, an duine is deireanaí a bhfuil a ainm taifeadta i ndáil le clárú na feithicle de bhun Acht 1920;
ciallaíonn “feithicil”, ach amháin mar a n-éilíonn an comhthéacs a mhalairt, feithicil inneallghluaiste;
ciallaíonn “dleacht máil feithicle” an dleacht máil a mhuirearaítear agus a thoibhítear faoi alt 1 d'Acht 1952.
(2) Measfar, chun críocha na Coda seo, duine do choimeád feithicle in áit phoiblí má chuireann sé faoi deara í a bheith san áit sin ar feadh aon tréimhse, dá ghiorra í.
(3) Tiocfaidh an Chuid seo, cé is moite d'alt 79, i ngníomh cibé lá nó laethanta a cheapfar chuige sin le hordú nó le horduithe ón Aire, go ginearálta nó faoi threoir aon chríche nó forála áirithe agus féadfar laethanta éagsúla a cheapadh amhlaidh chun críocha éagsúla agus forálacha éagsúla den Chuid seo.
Rialacháin i gcoitinne (Cuid V).
65.—(1) Féadfaidh an tAire rialacháin a dhéanamh le haon ábhar a fhorordú ar a dtugtar ábhar forordaithe sa Chuid seo.
(2) Gach rialachán a dhéanfaidh an tAire faoin gCuid seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin, laistigh den lá is fiche a shuífidh an Teach sin tar éis an rialacháin a leagan faoina bhráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Feidhm Chuid V.
66.—(1) Faoi réir fho-alt (2) den alt seo, baineann an Chuid seo le haon fheithicil a bhféadfar dleacht máil feithicle a mhuirearú ina leith.
(2) Fad a bheidh feithicil á húsáid faoi údarás ceadúnais ghinearálta ní bhainfidh alt 70 ná alt 71 den Acht seo léi.
(3) Féadfaidh an tAire le rialacháin socrú a dhéanamh chun daoine a úsáideann nó a choimeádann feithiclí d'aicme nó de thuairisc a shonraítear sna rialacháin a dhíolmhú ó gach ceann nó ó aon cheann de cheanglais na Coda seo, seachas alt 70, a mhéid atá feidhm maidir leis na feithiclí ag an gceanglas nó ag na ceanglais lena mbaineann na rialacháin.
Sonraí áirithe i dtaobh feithiclí áirithe agus i dtaobh aistriú na bhfeithiclí sin a bheith le tabhairt d'údaráis cheadúnúcháin.
67.—(1) Duine—
(a) a choinneoidh ar feadh aon tréimhse feithicil ar inmhuirearaithe dleacht máil feithicle ina leith, agus
(b) nach mbeidh ceadúnas dá dtagraítear in alt 1 d'Acht 1952 eisithe i leith na feithicle,
déanfaidh sé, tráth nach déanaí ná seacht lá tar éis tosach na tréimhse, na sonraí a fhorordaítear chun críocha an fho-ailt seo a thabhairt ar an modh forordaithe don údarás ceadúnúcháin iomchuí.
(2) Más rud é maidir le feithicil lena mbaineann an Chuid seo go n-aistreoidh an duine iomchuí a leas san fheithicil, déanfaidh an duine a dhéanfaidh an t-aistriú fógra faoin aistriú a thabhairt ar an modh forordaithe don údarás ceadúnúcháin iomchuí laistigh den tréimhse fhorordaithe agus tabharfaidh don údarás sin na sonraí a fhorodaítear chun críocha an fho-ailt seo.
(3) Gach duine is duine, ar dháta thosach feidhme an ailt seo, ar eisíodh chuige ceadúnas a luaitear in alt 1 d'Acht 1952 agus a bheidh i bhfeidhm ar an dáta sin, measfar, maidir leis an bhfeithicil lena mbaineann an ceadúnas, ceanglais fho-alt (1) den alt seo a bheith comhlíonta aige.
(4) Rialacháin a rinneadh de bhun alt 12 (1) (d) d'Acht 1920 agus a bheidh i bhfeidhm ar dháta thosach feidhme an ailt seo measfar freisin gurb é an tAire a rinne iad, agus gur faoin gCuid seo a rinne sé iad.
(5) Aon duine—
(a) nach gcomhlíonfaidh ceanglas de chuid fho-alt (1) nó (2) den alt seo, nó
(b) a dhéanfaidh agus é ag airbheartú bheith ag comhlíonadh aon oibleagáide a bheidh de cheangal air de bhua an fho-ailt sin (1) nó (2), aon fhaisnéis a thabhairt is eol dó a bheith bréagach i bponc ábhartha nó faisnéis a thabhairt go meargánta a bheidh bréagach amhlaidh,
beidh sé ciontach i gcion.
Caibidil II
Dliteanas i leith Dleachta Máil Feithicle agus a dTarlóidh mura nIocfar í
Dleacht máil feithicle a íoc agus a ghnóthú.
68.—(1) Dleacht máil feithicle a muirearaíodh i leith feithicle agus a bheidh gan íoc de thuras na huaire beidh sí iníoctha leis an údarás ceadúnúcháin iomchuí ag aon duine arb é, tráth na dleachta a mhuirearú nó aon tráth eile i rith na tréimhse lena mbaineann an dleacht, an duine iomchuí é i ndáil leis an bhfeithicil.
(2) I gcás a mbeidh dleacht máil feithicle a muirearaíodh i leith feithicle gan íoc tar éis deireadh na tréimhse ceithre lá dhéag dar tosach an lá a muirearaíodh an dleacht, beidh an dleacht inghnóthaithe ag an údarás ceadúnúcháin iomchuí mar fhiach conartha shimplí agus féadfaidh an t-údarás, nó aon duine arna cheapadh ag an údarás chun críocha an ailt seo (ceapachán a údaraítear leis seo don údarás a dhéanamh), imeachtaí chun é a ghnóthú a thionscnamh in aon chúirt dlínse inniúla i gcoinne aon duine a mbeidh, de bhua fho-alt (1) den alt seo, an dleacht iníoctha aige leis an údarás.
(3) I gcás dleacht máil feithicle a bheith inmhuirearaithe ar aon fheithicil, féadfaidh an t-údarás ceadúnúcháin iomchuí deimhniú a eisiúint faoin alt seo ag deimhniú ceachtar den dá ní seo a leanas, nó an dá ní sin, is é sin:
(a) an méid (más aon mhéid) dleachta a bheidh gan íoc ar dháta an deimhnithe, agus
(b) ainm an duine a bheidh ar taifead ar an dáta sin i ndáil le clárú na feithicle.
(4) In aon imeachtaí dlí beidh deimhniú arna eisiúint faoi fho-alt (3) den alt seo ina fhianaise prima facie ar na fíorais a bheidh deimhnithe ann, agus aon doiciméad a airbheartóidh gur deimhniú den sórt sin é glacfar leis mar fhianaise gan cruthúnas ar shíniú an duine a airbheartaíonn gur shínigh sé an deimhniú nó gurbh oifigeach an duine don údarás ceadúnúcháin a d'eisigh an deimhniú, go dtí go suífear a mhalairt.
(5) In aon imeachtaí chun dleacht máil feithicle a muirearaíodh ar fheithicil, seachas feithicil lena mbaineann alt 70 den Acht seo, a ghnóthú, is cosaint don chosantóir a chruthú nach ndearna sé féin ná aon duine eile de bhun údarás a tugadh go cuí an fheithicil a úsáid aon tráth i rith na tréimhse lena mbaineann an dleacht.
Feithicli lena mbaineann alt 70.
69.—(1) Baineann alt 70 den Acht seo le feithicil lena mbaineann dearbhú faoin alt seo.
(2) Féadfaidh an Rialtas a dhearbhú le hordú maidir le haon fheithicil inneallghluaiste, ar feithicil í lena mbaineann an Chuid seo agus is d'aicme nó de thuairisc a shonraítear san ordú, gur feithicil í lena mbaineann alt 70 den Acht seo fad a leanfaidh an t-ordú i bhfeidhm.
(3) Féadfaidh an Rialtas, le hordú, ordú faoin alt seo (lena n-áirítear ordú faoin bhfo-alt seo) a chúlghairm nó a leasú.
(4) I gcás, ar iarratas a bheith déanta sa tslí fhorordaithe maidir le feithicil, arb é a bheadh inti, ar leith ón alt seo, feithicil lena mbaineann alt 70 den Acht seo, agus tar éis na sonraí forordaithe a bheith tugtha i leith na feithicle sin, ar deimhin leis an údarás ceadúnúcháin iomchuí nach féidir an fheithicil a úsáid a thuilleadh nó go bhfuil sí briste nó scriosta nó onnmhairithe go buan, leasóidh an t-údarás ceadúnúcháin iomchuí, sa tslí fhorordaithe, na sonraí a tugadh maidir leis an bhfeithicil de bhun alt 5 d'Acht 1920 nó de bhun na Coda seo, agus air sin scoirfidh an fheithicil de bheith ina feithicil a mbaineann an t-alt sin 70 léi.
(5) I gcás a ndéanfar iarratas sa tslí fhorordaithe maidir le feithicil arb é a bheadh inti, ar leith ón bhfo-alt seo, feithicil lena mbaineann alt 70 den Acht seo, agus go dtabharfar na sonraí forordaithe i leith na feithicle sin, agus gur deimhin leis an údarás ceadúnúcháin iomchuí gur goideadh an fheithicil agus nach bhfuarthas ar ais í agus gur comhlíonadh cibé coinníollacha nó ceanglais (más ann) a bheidh forordaithe chun críocha an fho-ailt seo, ansin fad a leanfaidh an fheithicil, tar éis don údarás an t-iarratas a chinneadh, a bheith gan fáil uirthi, ní bhainfidh an t-alt sin 70, maidir leis an bhfeithicil, leis an duine a rinne an t-iarratas.
(6) Déanfaidh an t-údarás ceadúnúcháin a gheobhaidh iarratas a bheidh déanta faoin alt seo é a chinneadh a luaithe is féidir.
(7) Nuair a bheartóidh an Rialtas ordú a dhéanamh faoin alt seo leagfar dréacht den ordú faoi bhráid gach Tí den Oireachtas agus ní dhéanfar an t-ordú go dtí go rithfidh gach Teach acu sin rún ag ceadú an dréachta.
Dliteanas leanúnach i leith dleachta máil feithicle is iníoctha maidir le feithiclí áirithe.
70.—(1) Faoi réir fho-alt (2) den alt seo, beidh dleacht máil feithicle inmhuirearaithe i leith feithicil lena mbaineann an t-alt seo cibé acu a úsáidtear nó nach n-úsáidtear an fheithicil in áit phoiblí agus dlífidh aon duine an dleacht a íoc arb é, tráth na dleachta a mhuirearú nó aon tráth eile i rith na tréimhse lena mbaineann an dleacht, an duine iomchuí é i ndáil leis an bhfeithicil.
(2) Ní dhlífidh duine de bhua fho-alt (1) den alt seo dleacht máil feithicle a íoc—
(a) in aghaidh aon tréimhse a mbeidh an dleacht sin íoctha ina haghaidh agus gan aisíoc de dhroim ceadúnas a thabhairt suas,
(b) in aghaidh aon tréimhse a choimeádfaidh sé an fheithicil d'aontoisc lena deisiú, lena cothabháil nó lena díol i gcúrsa a ghnó mar mhótar-thrádálaí nó lena húsáid faoi údarás ceadúnais ghinearálta i gcúrsa a ghnó mar mhótarthrádálaí.
Feithiclí nár íocadh an dleacht máil feithicle is inmhuirearaithe orthu a úsáid agus a choimeád.
71.—(1) I gcás dleacht máil feithicle bheith inmhuirearaithe ar fheithicil (de bhua an Achta seo nó de bhua Acht 1952) agus go mbeidh an dleacht sin gan íoc, ansin, beidh aon duine ciontach i gcion a dhéanfaidh, aon tráth fad a bheidh an dleacht gan íoc, an fheithicil a úsáid, a locadh nó a choimeád ar shlí eile in áit phoiblí, nó a chuirfidh faoi deara do dhuine eile an fheithicil a úsáid amhlaidh nó a údaróidh an fheithicil a úsáid amhlaidh ag duine eile.
(2) I gcás ar sheirbhíseach don duine a raibh an fheithicil á coimead aige cosantóir a chúiseofar i gcion faoin alt seo, is cosaint mhaith ar an gcúiseamh don chosantóir a shuíomh go raibh an fheithicil á húsáid aige ag comhlíonadh sainorduithe an duine sin.
(3) (a) I gcás a gciontófar duine i gcion faoin alt seo ní dhlífidh sé pionós faoi alt 13 (1) d'Acht 1920 a ghearradh air i leith an ghnímh chéanna.
(b) I gcás pionós dá dtagraítear i mír (a) den fho-alt seo a ghearradh ar dhuine, ní chiontófar é i gcion faoin alt seo i ndáil leis an ngníomh céanna.
Dliteanas breise maidir le feithicil a úsáid nár íocadh dleacht máil feithicle uirthi.
72.—I gcás, maidir le duine a chiontófar i gcion faoi alt 71 den Acht seo nó faoi alt 13 (1) d'Acht 1920, gurb é an duine iomchuí é tráth an chiona maidir leis an bhfeithicil ar ina leith a rinneadh an cion, ordóidh an chúirt dó, i dteannta aon phionóis a fhéadfaidh sí a ghearradh i leith an chiona, suim a íoc leis an údarás ceadúnúcháin iomchuí is ionann agus méid, nó de réir mar is iomchuí, comhiomlán méideanna, na dleachta máil feithicle is inghnóthaithe uaidh, de bhua alt 68 den Acht seo, ar dháta an chiontaithe, ag an údarás ceadúnúcháin iomchuí.
Caibidil III
Ilghnéitheach
Ceadúnais a ghreamú d'Fheithiclí agus a thaispeáint orthu.
73.—(1) I gcás feithicil lena mbaineann an Chuid seo a bheith á húsáid, ar locadh nó ar coimeád ar shlí eile aon tráth in áit phoiblí, agus más rud é le linn an fheithicil a bheith á húsáid, ar locadh nó ar coimeád amhlaidh nach mbeidh ceadúnas a eisíodh i leith na feithicle, agus a bheidh i bhfeidhm de thuras na huaire, daingnithe agus ar taispeáint ar an bhfeithicil de réir alt 5 (5) d'Acht 1920, ansin, beidh an duine a mbeidh an fheithicil á húsáid, ar locadh nó ar coimeád aige amhlaidh an tráth sin ciontach i gcion, agus i dteannta an duine réamhráite, beidh an duine (murab é an duine réamhráite é) arb é an duine iomchuí é an lá a rinneadh an cion i ndáil leis an bhfeithicil ciontach i gcion freisin.
(2) Ní chiontófar duine faoin alt seo agus faoi alt 12 (4) d'Acht 1920 i leith an neamhghnímh chéanna.
Forálacha mar fhorlíonadh ar alt 73.
74.—(1) Beidh feidhm ag fo-ailt (2), (3) agus (5) d'alt 103 den Acht um Thrácht ar Bhóithre, 1961, i ndáil le cion faoi alt 73 den Acht seo ionann is dá mba chion lena mbaineann an t-alt sin 103 an cion.
(2) Forléireofar alt 2 den Acht um Údaráis Áitiúla (Maoir Thráchta), 1975, agus beidh éifeacht leis ionann is dá mbeadh tagairt i bhfo-alt (2) den alt sin do fheidhmeanna a bhaineann le cion faoi alt 73 den Acht seo.
(3) Bainfidh alt 3 den Acht um Údaráis Áitiúla (Maoir Thráchta). 1975, le cion faoi alt 73 den Acht seo agus forléireofar an t-alt sin 3 agus beidh éifeacht leis de réir an méid sin roimhe seo.
Dualgas cruthúnais; cosaint.
75.—(1) In aon imeachtaí maidir le cion faoin gCuid seo ní gá don ionchúiseamh a chruthú le fianaise nach ann d'aon cheadúnas dá dtagraítear in alt 1 d'Acht 1952 agus is ar an duine ar mian leis leas a bhaint as ceadúnas den sórt sin a bheidh de dhualgas a chruthú é a bheith ann.
(2) In aon imeachtaí maidir le cion faoin gCuid seo ní gá don ionchúiseamh a chruthú gurbh amhlaidh, an tráth a líomhnaítear a rinneadh an cion, de bhua alt 66 (2) nó alt 69 (4) den Acht seo, nár bhain an Chuid seo nó nár bhain alt 70 den Acht seo leis an bhfeithicil lena mbaineann na himeachtaí nó nach raibh scortha ag an alt sin 70 d'fheidhm a bheith aige i ndáil leis an bhfeithicil sin, nó, de bhua alt 69 (5) den Acht seo nó de bhua rialacháin faoi alt 66 (3) den Acht seo, nár bhain an t-alt sin 70 ná aon cheanglas atá sa Chuid seo, nó nach raibh scortha ag an alt sin 70 ná ag an gceanglas sin de bhaint leis an gcosantóir, agus in aon imeachtaí den sórt sin is ar an gcosantóir a bheidh de dhualgas a chruthú nár bhain an Chuid seo amhlaidh nó nár bhain an t-alt sin 70 amhlaidh nó go raibh scortha aige de bhaint a bheith aige amhlaidh, an tráth sin.
(3) In aon imeachtaí maidir le cion faoin gCuid seo ina líomhnóidh an t-ionchúiseamh gur chuir an cosantóir faoi deara nó gur údaraigh sé feithicil áirithe a úsáid ag duine eile in áit phoiblí ní gá don ionchúiseamh a chruthú go ndearnadh an úsáid sin a chur faoi deara nó a údarú amhlaidh, ach in imeachtaí den sórt sin is cosaint mhaith don chosantóir a chruthú gur duine seachas an cosantóir a bhí ag úsáid na feithicle ar an ócáid áirithe sin agus nach ndearna an cosantóir an úsáid sin a chur faoi deara ná a údarú.
Pionóis (Cuid V).
76.—Duine a bheidh ciontach i gcion faoin gCuid seo dlífear ar é a chiontú go hachomair fíneáil nach mó ná céad punt a chur air.
Leasú ar alt 12 (rialacháin) d'Acht 1920.
77.—(1) Beidh éifeacht le halt 12 (1) (e) d'Acht 1920 ionann is dá scriosfaí na focail “(not exceeding five shillings)”.
(2) Leasaítear leis seo fo-alt (4) d'alt 12 d'Acht 1920 trí “one hundred pounds” a chur in ionad “twenty pounds”, agus tá an fo-alt sin (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA |
(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds. |
Leasú ar alt 1 (dleachtanna máil i leith feithiclí inneallghluaiste a úsáidtear ar bhóithre poiblí) d'Acht 1952.
78.—(1) Leasaítear leis seo alt 1 d'Acht 1952—
(a) trí “in aon áit phoiblí” a chur in ionad “ar bhóithre poiblí” i bhfo-alt (1); agus
(b) tríd an méid seo a leanas a chur in ionad fho-alt (11):
“(11) San alt seo—
ciallaíonn ‘áit phoiblí’ aon sráid, bóthar nó áit eile ar a bhfuil rochtain ag an bpobal le feithiclí inneallghluaiste de cheart nó le cead agus cibé acu ar tháille é nó in aisce:
ciallaíonn ‘ráithe’ aon tréimhse trí mhí.”;
agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Déanfar alt 1 (1) d'Acht 1952, arna leasú le fo-alt (1) den alt seo, a fhorléiriú agus beidh éifeacht leis i ndáil le feithicil lena mbaineann alt 70 den Acht seo ionann is dá scriosfaí na focail “a húsáidtear in aon áit phoiblí”.
AN TABLA |
1.—(1) Ar an lú d'Eanáir, 1953, agus dá éis sin, déanfar, faoi réir forál an Achta seo, dleachta máil, do réir na rátaí a sonraítear sa Sceideal a ghabhas leis an Acht seo, a mhuirearú, a thobhach agus d'íoc i leith feithiclí inneallghluaiste a úsáidtear in aon áit phoiblí. |
Rátaí dleachta máil feithicle.
I. R. Uimh. 68 de 1968.
I. R. Uimh. 5 de 1975.
79.—(1) Faoi réir fho-ailt (2) agus (3) den alt seo, déanfar Acht 1952 a leasú maidir le ceadúnais faoi alt 1 den Acht sin in aghaidh tréimhsí dar tosach an lú lá de Mhánta, 1976, nó aon lá dá éis, tríd an bhfomhír seo a leanas a chur in ionad fhomhír (d) de mhír 6 i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 93 (4) den Acht Airgeadais, 1973):
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht | ... | £4 ar gach aonad nó cuid d'aonad each-chumhachta |
is mó ná 8 n-each-chumhacht ach | ||
mó ná 12 each-chumhacht | ... | £5 ar gach aonad nó cuid d'aonad each-chumhachta |
is mó ná 12 each-chumhacht | ... | £6 ar gach aonad nó cuid d'aonad each-chumhachta |
a thiomáintear le leictreachas | ... | £22”. |
(2) Ní bheidh éifeacht le fo-alt (1) den alt seo i ndáil le haon fheithicil—
(a) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir brí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile,
(b) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir brí an Achta um Thrácht ar Bhóithre, 1961, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile, nó
(c) a úsáidtear mar eileatram agus ní chun aon chríche eile.
(3) Ní bheidh éifeacht le fo-alt (1) den alt seo i ndáil le feithiclí a shonraítear in Airteagal 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975.
(4) D1'ainneoin alt 3 d'Acht 1952, déanfar neamhshuim, le linn aon suim a bheith á cinneadh a bheidh le heisiúint as an bPríomh-Chiste faoi alt 2 (1) d'Acht 1920 de na fáltais ó na hathruithe ar dhleachtanna a dhéantar leis an alt seo, arna ríomh mar a ordóidh an tAire Airgeadais.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
80.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1975” alt 54 den Acht Airgeadais, 1975;
ciallaíonn “an séú blianacht bhreise is fiche” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire” “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1976, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1975 ach “£7,122,533” a chur in ionad “£7,272,655”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1975 ach “£4,496,112” a chur in ionad “£4,681,565”.
(4) Déanfar suim £9,472,954 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais comhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Nollaig 1976.
(5) Déanfar an séú blianacht bhreise is fiche a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den séú blianacht bhreise is fiche, nach mó ná £6,097,945 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an séú blianacht bhreise is fiche a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Aisghairm.
81.—(1) Déantar leis seo an t-achtachán a luaitear 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 Sceideal sin.
(2) Déantar leis seo an t-achtachán a luaitear 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 Sceideal sin.
(3) (a) Measfar gur tháinig fo-alt (1) den alt seo i ngníomh an 6ú lá d'Aibreán, 1976.
(b) Measfar gur tháinig fo-alt (2) den alt seo i ngníomh an lú lá de Mhárta, 1976.
Cúram agus bainistí cánacha agus dleachtanna.
82.—Déantar leis seo na cánacha agus na dleachtanna uile (seachas na dleachtanna máil ar fheithiclí inneallghluaiste) a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme
1891, c. 39.
83.—(1) Féadfar an tAcht Airgeadais, 1976, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo (a mhéid a bhaineann le cáin ioncaim, lena n-áirítear forcháin) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin bhrabús corparáide) a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta an Achta um Cháin Ghnóchan Caipitiúil, 1975.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar an Chuid sin II, a mhéid a bhaineann sí le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Forléireofar Cuid IV den Acht seo i dteannta an Achta Cánach Breisluacha, 1972, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Ach amháin mar a fhoráiltear a mhalairt go sainráite i gCuid I den Acht seo, measfar gur tháinig an Chuid sin i bhfeidhm agus glacfaidh sí éifeacht amhail ar agus ón 6ú lá d'Aibreán, 1976.
(7) Ach amháin i gcás ina n-éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHEAD SCEIDEAL
Leasú Achtachán
CUID I
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas den mhír seo:
(i) In alt 138—
(a) i bhfo-alt (1), cuirfear “£1,010” in ionad “£920” gach áit a bhfuil sé, cuirfear “£620” in ionad “£575”, agus cuirfear “£1,125” in ionad “£1,035”,
(b) i bhfo-alt (2), cuirfear “£620” in ionad “£575” gach áit a bhfuil sé, agus cuirfear “£685” in ionad “£635”.
(ii) In alt 141, i bhfo-alt (1A), cuirfear “£240” in ionad “£230”, agus cuirfear “£320” in ionad “£310” gach áit a bhfuil sé.
CUID II
Leasuithe de Dhroim Leasuithe Airithe ar an Acht Cánach Breisluacha, 1972
Uimhir agus Bliain | Gearrtheideal | Leasú |
(1) | (2) | (3) |
In alt 1 (1) cuirfear isteach an míniú seo a leanas: | ||
“ciallaíonn ‘seithe fionnaidh’ aon seithe faoi fhionnadh, clúmh nó olann ach amháin seithe caorach nó uain faoi olann;”. | ||
In alt 3(5) (b) cuirfear “ceachtar de na rátaí” in ionad “an ráta”. | ||
In alt 10(2A) (b) (ii) (a cuireadh isteach leis an Acht Airgeadais, 1975) cuirfear “ceachtar de na rátaí” in ionad “an ráta”. | ||
In alt 10— | ||
(a) i bhfo-alt (7), cuirfear “10 faoin gcéad” in ionad “14.81 faoin gcéad” (a cuireadh isteach leis an Acht Airgeadais, 1973), agus | ||
(b) i bhfo-alt (8) (b), cuirfear “30 faoin gcéad” in ionad “45 faoin gcéad” (a cuireadh isteach leis an Acht Airgeadais, 1973). | ||
In alt 11— | ||
(a) i bhfo-alt (2) (b) (a cuireadh isteach leis an Acht Airgeadais, 1975), cuirfear “ráta” in ionad “an ráta”, agus | ||
(b) i bhfo-alt (3), cuirfear “mhír (xxix)” in ionad “mhír (xxxii)”. | ||
In alt 15— | ||
(a) i bhfo-alt (1), cuirfear an mhír seo a leanas in ionad mhír (b): | ||
“(b) (i) ar earraí de chineál a shonraítear i gCuid I den Cheathrú Sceideal de réir an ráta a shonraítear in alt 11(1) (c) (i) ar luach na n-earraí, | ||
(ii) ar earrai de chineál a shonraítear i gCuid II den Cheathrú Sceideal de réir an ráta a shonraítear in alt 11 (1) (c) (ii) ar luach na n-earraí, agus”, | ||
agus | ||
(b) i bhfo-alt (4) (b), cuirfear “10 faoin gcéad” in ionad “14.81 faoin gcéad” (a cuireadh isteach leis an Acht Airgeadais, 1973). |
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Bhiotáille
An Cineál Biotáille | An Ráta Dleachta |
£ | |
Ar gach galún, arna riomh de réir profa, d'aon chineál biotáille nach luaitear anseo ina dhiaidh seo agus meascáin agus ullmhóidí a allmhaireofar ina bhfuil biotáille .. | 26.0376 |
Ar gach galún de bhiotáille chumhraithe a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil .. .. | 41.660 |
Ar gach galún a allmhaireofar de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil .. .. .. | 35.151 |
AN TRIU SCEIDEAL
Na Rátaí Dleachta Máil ar Thobac
An Cineál Tobac | An Ráta Dleachta | |||||||
£ | ||||||||
Tobac neamh-mhonaraithe: | ||||||||
Nach bhfuil scúite ná díloirgnithe: | ||||||||
A bhfuil 10% nó níos mó de fhliuchra ann de réir | ||||||||
meáchain | .. | .. | .. | .. | .. | .. | an lb. | 6.789 |
Eile | .. | .. | .. | .. | .. | .. | an lb. | 6.989 |
Scúite nó díloirgnithe: | ||||||||
A bhfuil 10% nó níos mó de fhliuchra ann de réir | ||||||||
meáchain | .. | .. | .. | .. | .. | .. | an lb. | 6.789 |
Eile | .. | .. | .. | .. | .. | .. | an lb. | 6.989 |
Tobac monaraithe: | ||||||||
Todóga | .. | .. | .. | .. | .. | .. | an lb. | 6.817 |
Toitíní | .. | .. | .. | .. | .. | .. | an lb. | 6.843 |
Cavendish nó negrohead: | ||||||||
A monaraíodh faoi bhanna | .. | .. | .. | an lb. | 6.889 | |||
Eile | .. | .. | .. | .. | .. | .. | an lb. | 6.914 |
Snaois: | ||||||||
A bhfuil níos mó ná 13% de fhliuchra ann de réir | ||||||||
meáchain | .. | .. | .. | .. | .. | .. | an lb. | 6.814 |
Eile | .. | .. | .. | .. | .. | .. | an lb. | 6.914 |
Tobac Athdhéanta nó Aonghnéithithe: | ||||||||
A bhfuil 10% nó níos mó de fhliuchra ann de réir | ||||||||
meáchain | .. | .. | .. | .. | .. | .. | an lb. | 6.789 |
Eile | .. | .. | .. | .. | .. | .. | an lb. | 6.989 |
Eile: | ||||||||
Tobac cruafháiscthe | .. | .. | .. | .. | an lb. | 5.643 | ||
Tobac píopa eile | .. | .. | .. | .. | .. | an lb. | 6.606 | |
Tobac monaraithe eile | .. | .. | .. | .. | an lb. | 6.831 | ||
AN CEATHRU SCEIDEAL
CUID I
Na Rátaí Dleachta Máil ar Fhíon
An Cineál Fíona | An Rata Dleachta | ||||||
Neamhdhrithleach | £ | ||||||
Nach mó ná 25° de bhiotáille phrofa | .. | an galún | 2.299 | ||||
Is mó ná 25° ach mó ná 30° de | |||||||
bhiotáille phrofa | .. | .. | .. | an galún | 2.611 | ||
Is mó ná 30° de bhiotáille phrofa | .. | an galún | 3.480 | ||||
Drithleach | .. | .. | .. | .. | .. | an galún | 4.498 |
Fion, drithleach nó neamhdhrithleach, is mó ná 42° de bhiotáille phrofa | |||||||
Dleacht bhreise in aghaidh gach céim nó codán de | |||||||
chéim os cionn 42° de bhiotáille phrofa | .. | an galún | 0.175 | ||||
CUID II
Na Rátaí Dleachta Máil ar Fhíon Déanta
An Cineál Fiona Déanta | An Rata Dleachta | ||||||
Neamhdhrithleach | £ | ||||||
Nach mó ná 25° de bhiotáille phrofa | .. | an galún | 1.921 | ||||
Is mó ná 25° ach nach mó ná 30° de | |||||||
bhiotáille phrofa | .. | .. | .. | an galún | 1.991 | ||
Is mó ná 30° de bhiotáille phrofa | .. | an galún | 2.302 | ||||
Drithleach | .. | .. | .. | .. | .. | an galún | 3.201 |
Drithleach nó neamhdhrithleach, is mó ná 42° de bhiotáille phrofa | |||||||
Dleacht bhreise in aghaidh gach céim nó codán | |||||||
de chéim os cionn 42° de bhiotáille phrofa | an galún | 0.141 | |||||
AN CUIGIU SCEIDEAL
Achtacháin a Aisghairtear
CUID I
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Uimh. 6 de | An tAcht Cánach | Alt 125 (a). |
1967 | Ioncaim, 1967. | In alt 157 (c), na focail ó “. agus na tuarastail” go dtí “chun an Bhainc”. |
In alt 557, na focail “agus Riail 6 de Sceideal 2”. | ||
I Sceideal 2, Rialacha 5, 6 agus 7. |
CUID II
Uimhir agus agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Uimh. 22 de | An tAcht Cánach | Alt 11 (1) (b). |
1972 | Breisluacha, 1972. | Alt 12 (1) (b). |
Alt 13. | ||
In alt 17— | ||
(a) fo-ailt (2) agus (4), | ||
(b) i bhfo-alt (6), na focail “, ar shlí seachas mar a cheanglaítear le halt 13,”, | ||
(c) i bhfo-alt (7), na focail ó “agus déanfar leasú ar shonrasc” go dtí deireadh an fho-ailt, | ||
(d) i bhfo-alt (8), na focail “nó fho-alt (2), mar is iomchuí,” agus | ||
(e) i bhfo-alt (10) (a), na focail ó “nó go seachadfar earraí nó go ndéanfar seirbhísí” go dtí “do dhuine cláraithe”. | ||
In alt 26— | ||
(a) i bhfo-alt (1), an uimhir “13,”, agus | ||
(b) i bhfo-alt (2), na focail “ar shlí seachas faoi réim agus de réir alt 13,”. | ||
In alt 32 (1)— | ||
(a) mír (f), agus | ||
(b) i mír (w), na focail ó “agus déileálaí den sórt sin” go dtí deireadh na míre. | ||
Alt 35 (1) (c). |
Number 16 of 1976
FINANCE ACT, 1976
ARRANGEMENT OF SECTIONS
Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
Income Tax
Income Tax in Respect of Certain Emoluments
Taxation of Farming Profits
Amendment of section 21 (notional basis of assessment) of Finance Act, 1974. | |
Payments to Sub-Contractors in the Construction Industry
Benefits in Kind
Extension of charge to tax under section 52 (Schedule D) of Income Tax Act, 1967. | |
Benefit in kind: minimum charge to tax in respect of use of vehicle. |
Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
Amendment of section 54 (meaning of “goods”) of Corporation Tax Act, 1976. | |
Termination of relief in respect of certain profits of industrial and provident societies. | |
Customs and Excise
Stamp Duties
Extension of time for claiming repayment of certain stamp duties. | |
Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969. |
Value-Added Tax
Excise Duties on Mechanically Propelled Vehicles
General
Liability for, and Consequences of Non-Payment of, Vehicle Excise Duty
Miscellaneous
Miscellaneous
Amendment of Enactments
Rates of Excise Duty on Spirits
Rates of Excise Duty on Tobacco
Rates of Excise Duties on Wine and Made Wine
Enactments Repealed
Acts Referred to | |
1967, No. 6. | |
S.I. No. 28 of 1960. | |
1975, No. 6. | |
1971, No. 23. | |
1975, No. 19. | |
1974, No. 27. | |
1972, No. 19. | |
1968, No. 33. | |
1963, No. 33. | |
1970, No. 14. | |
S.I. No. 1 of 1971. | |
1968, No. 7. | |
1966, No. 21. | |
1972, No. 22. | |
1973, No. 2. | |
Finance Act, 1920 | 1920, c. 18. |
1973, No. 19. | |
Double Taxation Relief (Taxes on Income) (United Kingdom) Order, 1975 | S.I. No. 143 of 1975. |
1975, No. 23. | |
1976, No. 7. | |
European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973 | S.I. No. 24 of 1973. |
1975, No. 25. | |
1976, No. 8. | |
1971, No. 24. | |
Imposition of Duties (No. 221) (Excise Duties) Order, 1975 | S.I. No. 307 of 1975. |
Hydrocarbon Oil Regulations, 1941 | S.R. & O., No. 490 of 1941. |
1935, No. 28. | |
1942, No. 14. | |
1949, No. 13. | |
Roads Act, 1920 | 1920, c. 72. |
1940, No. 14. | |
Stamp Duties Management Act, 1891 | 1891, c. 46. |
1969, No. 21. | |
1962, No. 27. | |
European Communities (Customs) Regulations, 1972 | S.I. No. 334 of 1972. |
1955, No. 8. | |
Hydrocarbon Oil (Rebated Oil) Regulations, 1961 | S.I. No. 122 of 1961. |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60. |
Roads Act, 1920 | 1920, c. 72. |
1952, No. 24. | |
1975, No. 14. | |
1961, No. 24. | |
Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 | S.I. No. 68 of 1968. |
Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 | S.I. No. 5 of 1975. |
1950, No. 18. | |
1975, No. 20. | |
Stamp Act, 1891 | 1891, c. 39. |
Number 16 of 1976
FINANCE ACT, 1976
PART I
Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of section 128 (penalties) of Income Tax Act, 1967.
1.—Section 128 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion after paragraph (b) in subsection (4) of the following paragraph:
“(bb) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an employer or a person whose name and address were registered in the register kept and maintained under Regulation 8 (4) of the Income Tax (Employments) Regulations, 1960, shall be evidence, until the contrary is proved, that the defendant was during that period an employer or, as the case may be, a person whose name and address were so registered,”,
and
(b) by the substitution for “or paragraph (b)” in paragraph (c) of “, (b) or (bb)”, and the said paragraph, as so amended, is set out in the Table to this section.
TABLE
(c) a certificate certifying as provided for in paragraph (a), (b) or (bb) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
Amendment of section 142 (dependent relatives) of Income Tax Act, 1967.
2.—Section 142 (1) (as amended by the Finance Act, 1975) of the Income Tax Act, 1967, shall have effect—
(a) for the year 1975-76, as if—
(i) for “£592”, in both places where it occurs, there were substituted “£605”, and
(ii) for “£497” there were substituted “£510”,
and
(b) for the year 1976-77 and each subsequent year of assessment, as if—
(i) for “£592”, in both places where it occurs, there were substituted “£670”, and
(ii) for “£497” there were substituted “£575”.
Amendment of section 174 (power to require production of accounts and books) of Income Tax Act, 1967.
3.—Section 174 of the Income Tax Act, 1967, is hereby amended—
(a) in subsection (1)—
(i) by the insertion after “required” of “by an inspector”,
(ii) by the substitution of “the inspector is” for “the Revenue Commissioners are”,
(iii) by the substitution of “an authorised officer may” for “the Revenue Commissioners may”,
(iv) by the insertion in paragraph (a) after “inspector” of “or to the authorised officer”, and
(v) by the substitution in paragraph (b) of “an authorised officer” for “any officer authorised by the Revenue Commissioners”;
(b) in subsection (2), by the substitution of “authorised” for “other”, and
(c) by the insertion after subsection (2) of the following subsection:
“(3) In this section ‘an authorised officer’ means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section”,
and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Where a person who has been duly required by an inspector to deliver a statement of the profits or gains arising to him from any trade or profession fails to deliver the statement, or where the inspector is not satisfied with the statement delivered by any such person, an authorised officer may serve on that person a notice in writing or notices in writing requiring him to do any of the following things, that is to say—
(a) to deliver to an inspector or to the authorised officer copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate;
(b) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer all such books, accounts and documents in his possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.
Amendment of section 197 (separate assessments to income tax) of Income Tax Act, 1967.
4.—Section 197 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (1) of the following subsection:
“(1A) Where an application is made under subsection (1), that subsection shall have effect not only for the year of assessment for which it was made but also for each subsequent year of assessment:
Provided that, in relation to a subsequent year of assessment, the applicant may, by notice in writing given to the inspector before the 6th day of July in that year of assessment, withdraw the application and thereupon subsection (1) shall not have effect for the year of assessment in relation to which the notice was given or any subsequent year of assessment.”.
Amendment of section 316 (amount of assessment under section 434 to be allowed as a loss for certain purposes) of Income Tax Act, 1967.
5.—Section 316 of the Income Tax Act, 1967, is hereby amended, in relation to any claim for relief under the said section 316 made on or after the 30th day of March, 1976, by the insertion in subsection (2) after “1969” of “or section 30 (2), 31 (2) or 50 (4) of the Finance Act, 1974”, and the said subsection, as so amended, is set out in the Table to this section.
TABLE
(2) This section shall not apply to any sum assessed under section 434 by virtue of Chapter II of Part XII or section 221 (2) (b), 288, 363, or 435 or section 25 (1) of the Finance Act, 1969 or section 30 (2), 31 (2) or 50 (4) of the Finance Act, 1974.
Amendment of section 477 (time for payment of tax) of Income Tax Act, 1967 and section 20 (interest on income tax and sur-tax in cases of fraud or neglect) of Finance Act, 1971.
6.—(1) Section 477 of the Income Tax Act, 1967, is hereby amended by the substitution, for subsections (1) and (2), of the following subsections:
“(1) Subject to the provisions of this section, tax contained in an assessment for any year shall be payable on or before the 1st day of July in that year, except that tax included in an assessment for any year which is made on or after the 1st day of July shall be deemed to be due and payable on the day next after the day on which the assessment is made.
(2) The following tax charged for any year, that is to say—
(a) tax charged under Schedule D on any individual in respect of the profits or gains of any trade or profession, and
(b) subject to the provisions of section 126, tax charged on any individual in respect of any office or employment,
shall, instead of being payable on or before the 1st day of July in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of July in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
Provided that where the assessment is not made until after the said following 1st day of January, this subsection shall not have effect and the tax shall be due and payable as provided in subsection (1).
(2A) This section shall have effect, as respects any assessment for the year 1976-77, as if—
(a) references to the 1st day of July were construed as references to the 1st day of October, and
(b) references to the 1st day of January were construed as references to the 1st day of April.”.
(2) Section 20 (2) of the Finance Act, 1971, shall have effect as if—
(a) in relation to any assessment for the year 1976-77, “October” were substituted for “January”, and
(b) in relation to any assessment for the year 1977-78 or any subsequent year of assessment, “July” were substituted for “January”.
Amendment of section 497 (rate of tax at which repayments are to be made) of Income Tax Act, 1967.
7.—Section 497 of the Income Tax Act, 1967, is hereby amended by the insertion of the following additional proviso:
“Provided also that, in relation to repayments of tax made on or after the 30th day of March, 1976, the amount of tax to be repaid under this section to any person for any year shall not exceed a sum equal to the difference between the amount of tax paid by him, whether by deduction or otherwise, in respect of his income for that year and the amount of tax which would be payable by him for that year if his total income had been charged to tax in accordance with the provisions of this Act.”.
Amendment of section 525 (tax to be charged on consideration for certain restrictive covenants, etc.) of Income Tax Act, 1967.
8.—Section 525 (1) of the Income Tax Act, 1967, is hereby amended by the substitution for “as received by him after deduction of tax” of “as if it were a sum received by him after deduction of tax at the standard rate”.
Amendment of section 1 (increase in certain rates of income tax) of Finance (No. 2) Act, 1975.
9.—Subsections (1), (2) and (3) of section 1 of the Finance (No. 2) Act, 1975, are hereby amended by the substitution of “1976-77” for “1975-76” in each place where it occurs.
Personal reliefs.
10.—(1) Where a deduction falls to be made from the total income of an individual for the year 1976-77 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
TABLE
Statutory provision | Amount to be deducted from total income for 1975-76 | Amount to be deducted from total income for 1976-77 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(married man) | 920 | 1,010 |
(single person) | 575 | 620 |
(widowed person) | 635 | 685 |
section 141 (child) | 230 | 240 |
(2) Section 6 of the Finance Act, 1974, shall have effect subject to the provisions of this section.
(3) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1).
Returns by married women.
11.—(1) Where an individual is required by notice, given under section 169 of the Income Tax Act, 1967, to deliver a statement in writing of the total income in respect of which he is chargeable to tax and that income is or includes income of his wife, he may, within twenty-one days from the date of the receipt of the notice, notify the inspector by whom the notice was given that the income in respect of which he is chargeable to tax is or includes income of his wife.
(2) Where an inspector receives a notification under subsection (1) or where he is of opinion that the wife of the individual concerned is in receipt of income, he may, by notice given to the wife, require her to prepare and deliver to him, within the time limited by the notice and in the form required by the notice, a statement in writing, signed by her, setting out the amount of income arising to her from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the provisions of the Income Tax Acts, whether or not she or her husband is the person chargeable to tax in respect of that income.
(3) The delivery of a statement under subsection (2) shall not affect the provisions of section 192 of the Income Tax Act, 1967.
(4) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1976, section 11”.
(5) Section 169 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in subsection (1) of “within the time limited by such notice” for “within the period limited by such notice”, and
(b) by the insertion in paragraph (b) of that subsection of “specified in the notice” after “period”,
and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Every person chargeable under this Act, when required to do so by a notice given to him by an inspector shall, within the time limited by such notice, prepare and deliver to the inspector, a statement in writing as required by this Act, signed by him, containing—
(b) the amount of the profits or gains arising to him, from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the provisions of this Act.
Relief for unincorporated bodies in respect of increase in stock values.
12.—(1) In this section—
“accounting period”, in relation to a person, means a period of one year ending on the date to which the accounts of the person are usually made up:
Provided that where accounts have not been made up or where accounts have been made up for a greater or lesser period than one year, the accounting period shall be such period not exceeding one year as the Revenue Commissioners may determine;
“person” means a person who is resident in the State and not resident elsewhere but does not include a body corporate.
(2) (a) The provisions of section 31 of and the Third Schedule to the Finance Act, 1975, other than the excepted provisions, shall with any necessary modifications apply in the case of a person as they apply in the case of a company.
(b) In this subsection “the excepted provisions” means the following provisions of the Finance Act, 1975—
(i) the definition of “accounting period” in section 31 (1),
(ii) subsections (4) (a) (iii), (5) and (6) of the said section 31, and
(iii) paragraph 3 of the Third Schedule.
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1976-77.
(4) A person shall not be entitled to a deduction under this section in respect of an assessment unless he makes a claim before—
(a) the date on which the assessment becomes final and conclusive, or
(b) the expiry of the period of six months beginning with the date of the passing of this Act,
whichever is the later.
(5) The provisions of subsections (1), (2), (3) and (4) shall apply to a trade carried on by a partnership as they apply to a trade carried on by a person.
Surcharge on certain income of trustees.
13.—(1) This section applies to income arising to trustees in any year of assessment so far as it—
(a) is income which is to be accumulated or which is payable at the discretion of the trustees or any other person, whether or not the trustees have power to accumulate it;
(b) is neither, before being distributed, the income of any person other than the trustees nor treated for any of the purposes of the Income Tax Acts as the income of a settlor;
(c) is not income arising under a trust established for charitable purposes only or income from investments, deposits or other property held for the purposes of a fund or scheme established for the sole purpose of providing relevant benefits within the meaning of section 13 of the Finance Act, 1972;
(d) exceeds the income applied in defraying the expenses of the trustees in that year which are properly chargeable to income, or would be so chargeable but for any express provisions of the trust; and
(e) is not distributed to one or more persons within that year of assessment or within eighteen months after the end of that year of assessment in such circumstances that the income distributed falls to be treated for the purposes of the Income Tax Acts as the income of the person or persons to whom it is distributed.
(2) (a) Income to which this section applies shall, in addition to being chargeable to income tax at the standard rate for the year of assessment for which it is so chargeable, be charged for that year to an additional duty of income tax (hereinafter referred to as “a surcharge”) at the rate of 20 per cent.
(b) Subject to subsection (3), the provisions of the Income Tax Acts shall apply in relation to a surcharge made under this section as they apply to income tax charged otherwise than by virtue of this section.
(3) Where income in respect of which a surcharge is made is distributed, no relief from or repayment in respect of the surcharge shall be allowed or made to the person to whom the income is distributed.
(4) (a) In this section “trustees” does not include personal representatives within the meaning of section 450 (2) of the Income Tax Act, 1967, but where personal representatives within the meaning of that section, on or before the completion of the administration of the estate of a deceased person, pay to trustees any sum representing income which, if the personal representatives were trustees within the meaning of this section, would be income to which this section applies, that sum shall be deemed to be paid to the trustees as income and to have borne income tax at the standard rate.
(b) This subsection shall be construed together with Part XXIX of the Income Tax Act, 1967.
(5) A notice given to trustees under any of the provisions specified in column 1 or 2 of Schedule 15 to the Income Tax Act, 1967, may require that a return of the income arising to them is to include particulars of the manner in which the income has been applied, including particulars as to the exercise by them of any discretion and of the persons in whose favour it has been so exercised.
Priority in bankruptcy and liquidation of certain sums.
14.—The following section is hereby substituted for section 11 of the Finance Act, 1968:
“11.—For the purposes of section 132 of the Income Tax Act, 1967, and section 285 of the Companies Act, 1963, the sums referred to in subsection (2) of the said section 132 and subsection (2) (a) (iii) of the said section 285 shall be deemed to include—
(a) amounts of tax recoverable under section 7 and amounts of tax recoverable under section 8, and
(b) amounts of tax deducted under section 17 (2) of the Finance Act, 1970, and amounts of tax recoverable under Regulation 12 of the Income Tax (Construction Contracts) Regulations, 1971,
which relate to a period or periods falling in whole or in part within the period of 12 months referred to in the said subsection (2) or the said subsection (2) (a) (iii), as may be appropriate, and in the case of any such amount for a period falling partly within and partly outside whichever of the said periods of 12 months is appropriate, it shall be lawful to apportion the total sum or amount according to the respective lengths of the periods falling within the period of 12 months and outside the period of 12 months in order to arrive at the amount of tax which relates to the said period of 12 months.”.
Chapter II
Income Tax in Respect of Certain Emoluments
Extension of Chapter IV (income tax in respect of certain emoluments) of Part V of Income Tax Act, 1967.
15.—With effect as on and from the 6th day of April, 1976, Chapter IV of Part V of the Income Tax Act, 1967, shall apply to all emoluments assessable to income tax under Schedule E other than the emoluments specified in paragraphs (b) and (c) of section 125 of the said Act.
Transitional provisions.
16.—(1) (a) In this section—
“capital allowance” has the same meaning as in section 33 of the Finance Act, 1975;
“deduction in respect of contributions” means any deduction allowed by virtue of section 222, 224 or 233 of the Income Tax Act, 1967, or Chapter II of Part I of the Finance Act, 1972;
“deduction in respect of expenses” means a deduction allowed under Rule 3 or Rule 4 of the Rules (hereinafter referred to as the Rules of Schedule E) applicable to Schedule E contained in Schedule 2 to the Income Tax Act, 1967;
“emoluments” means—
(i) in relation to the year 1975-76, emoluments assessable to tax under Schedule E for the year 1975-76 from which tax was deductible under any of the Rules of Schedule E, and
(ii) in relation to each of the relevant years, emoluments assessable to tax under Schedule E for that year from which, but for the provisions of section 15, tax would be deductible under the Rules of Schedule E;
“relevant years” means the three years 1976-77, 1977-78 and 1978-79;
“tax” means income tax;
“tax appropriate to the emoluments” means, in relation to any individual, the amount of tax determined by the formula—
A |
___ × C |
A+B |
where—
A is the amount of the individual's emoluments (hereinafter referred to as “net emoluments”) for a particular year of assessment (including, in the case of a married person, any emoluments of his wife which are deemed to be his income in accordance with the provisions of section 192 of the Income Tax Act, 1967) after deducting therefrom the aggregate of—
(a) so much of each of the following as is to be taken into account in charging the emoluments to tax:
(i) any deduction in respect of expenses;
(ii) any deduction in respect of contributions; and
(iii) any capital allowance;
and
(b) so much of any loss as is, under the provisions of section 307 (4) (b) of the Income Tax Act, 1967, regarded as a deduction from those emoluments,
B is the aggregate of the individual's income, other than emoluments, for that year of assessment from all sources (including in the case of a married person, any income, other than emoluments, of his wife which is deemed to be his income in accordance with the provisions of section 192 of the Income Tax Act, 1967) after deducting from the income from each several source so much of any of the following amounts as is directly referable to that source:
(i) any deduction in respect of expenses;
(ii) any deduction in respect of contributions;
(iii) any capital allowance; and
(iv) any loss within the meaning of section 89 or Chapter I of Part XIX of the Income Tax Act, 1967,
C is the tax payable on the individual's total income for that year before taking account of any relief provided for by this section.
(b) Where, in relation to any individual, the emoluments included in A in the formula in paragraph (a) arise from more than one source the tax appropriate to the emoluments from each source shall be determined separately and shall be an amount which bears the same proportion to the tax appropriate to the emoluments as the net amount of the emoluments from each source bears to A aforesaid.
(2) (a) Where an individual is in receipt of emoluments for any period consisting of the whole or any part of the relevant years, he shall be entitled, in accordance with the provisions of subsection (4), to relief for that period in an amount (hereinafter referred to as “a remission”) equal to one-half of the tax appropriate to the emoluments for the year 1975-76:
Provided that the remission shall not exceed the aggregate of the tax appropriate to the emoluments for the relevant years.
(b) Where the remission is in respect of emoluments arising from more than one source, the remission in respect of the emoluments from each source shall be an amount which bears the same proportion to the remission as the net amount of the emoluments from that source bears to A in the formula in subsection (1) (a):
Provided that the remission in respect of the emoluments from any one source shall not exceed the aggregate of the tax appropriate to the emoluments from that source for the relevant years.
(3) (a) A woman who is in receipt of emoluments for any period consisting of the whole or any part of the relevant years shall be entitled to the remission in respect of tax on emoluments arising to her in the year 1975-76, if any, as an unmarried or widowed woman:
Provided that the aggregate of the remission due in respect of the emoluments arising to her as an unmarried or widowed woman and in respect of emoluments, if any, arising to her which are deemed to be her husband's income in accordance with the provisions of section 192 of the Income Tax Act, 1967, shall not exceed the aggregate of the tax appropriate to the emoluments arising to her for the relevant years (including any emoluments deemed to be her husband's emoluments in accordance with the provisions of section 192 of the Income Tax Act, 1967).
(b) The remission due to a married woman in respect of emoluments arising to her in the year 1975-76 as an unmarried or widowed woman shall be given in priority to any remission due in respect of emoluments, if any, arising to her which are deemed to be her husband's income in accordance with the provisions of section 192 of the Income Tax Act, 1967.
(c) Subject to the provisions of subsections (2) and (4), a widow shall be entitled to the remission, in whole or in part, in respect of any emoluments arising to her which were deemed to be her husband's income in accordance with section 192 of the Income Tax Act, 1967, to which her husband would have been entitled if he had not died.
(4) The remission granted by virtue of the provisions of this section shall be allowed as to one-third of the amount thereof in each of the consecutive relevant years, commencing with the first, subject to the Revenue Commissioners being satisfied that tax appropriate to the emoluments arising in each of the said years amounting to not less than the said one-third of the remission has been paid by deduction or otherwise:
Provided that where one-third of the remission exceeds the tax appropriate to the emoluments for any of the said years the excess may be allowed as far as possible against tax payable for any one or more of the other relevant years after deducting that part of the remission allowable for that year by virtue of the provisions of this section.
(5) Where any person receives, for any period consisting of the whole or any part of the relevant years, a pension or other superannuation allowance (hereinafter referred to as “a pension”) in respect of services for which an individual who has died was in receipt of emoluments for the year 1975-76, that person shall be entitled to any remission or any balance of any remission to which the individual, if he had not died and had been in receipt of emoluments for the whole or any part of the relevant years, would have been entitled in respect of emoluments other than emoluments of a wife deemed to be her husband's emoluments in accordance with the provisions of section 192 of the Income Tax Act, 1967:
Provided that the aggregate of the remission to which that person is entitled by virtue of this subsection and of any remission to which he is entitled by virtue of subsection (2) in respect of the said pension shall not exceed the tax appropriate to the pension for the relevant years.
(6) For the purposes of this section, a pension in respect of services for which an individual was in receipt of emoluments for the year 1975-76 shall be deemed to arise from the same source as the said emoluments.
(7) All such adjustments or repayments of tax shall be made as may be necessary to give effect to the provisions of this section.
(8) Section 193 of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (d) in subsection (2) of the following paragraph:
“(dd) so far as it flows from relief under section 16 of the Finance Act, 1976, in proportion to the net emoluments included in A in the formula in subsection (1) (a) of that section.”.
Treatment for tax purposes of certain unpaid remuneration.
17.—(1) In this section—
“accounting period”, in relation to a trade or profession, means a period of 12 months ending on the date up to which the accounts of the trade or profession are usually made up, and where accounts of the trade or profession have not been made up, such period not exceeding 12 months as the Revenue Commissioners may determine;
“date of cessation”, in relation to an office or employment, means the date on which a person ceases to hold the office or employment;
“date of commencement”, in relation to an office or employment, means the date on which a person commences to hold the office or employment;
“period of account”, in relation to a trade or profession, means any period, other than an accounting period, for which the accounts of the trade or profession have been made up;
“period of accrual”, in relation to remuneration in respect of an office or employment in a trade or profession, means the period beginning on—
(a) the first day of an accounting period, or period of account, of the trade or profession, or
(b) the date of commencement of the office or employment,
whichever is the later, and ending on—
(c) the last day of an accounting period, or period or account, or
(d) the date of cessation of the office or employment,
whichever is the earlier;
“relevant date” means—
(a) in relation to an accounting period, the last day of the period,
(b) in relation to a period of account—
(i) where the period of account is less than 12 months, the last day of the period;
(ii) where the period of account is more than 12 months, each 5th day of April within the period and the last day of the period;
“remuneration” includes all salaries, fees, wages, perquisites or profits whatsoever from an office or employment.
(2) Where remuneration (hereinafter referred to as “unpaid remuneration”) which is deductible as an expense in computing the profits or income of a trade or profession for an accounting period or period of account for the purposes of Schedule D is unpaid at a relevant date—
(a) the unpaid remuneration shall be deemed to be emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, applies and shall be deemed to have been paid in accordance with the provisions of subsection (3), and
(b) all the provisions of the said Chapter IV and of the regulations made thereunder and of sections 7, 8 and 9 of the Finance Act, 1968, shall, with any necessary modifications, apply to the unpaid remuneration as if it had been so paid.
(3) (a) Unpaid remuneration shall be deemed to have accrued from day to day throughout the period of accrual and there shall be deemed to have been paid on each relevant date so much thereof as accrued up to that date or, if it is earlier, the date of cessation of the office or employment in respect of which the unpaid remuneration is payable—
(i) where there was no preceding relevant date, from the beginning of the period of accrual or, if it is later, the date of commencement of the office or employment in respect of which the unpaid remuneration is payable, and
(ii) where there was a preceding relevant date, from the day following that date or, if it is later, the said date of commencement.
(b) Where, by virtue of the provisions of paragraph (a), unpaid remuneration would be deemed to have been paid on a date earlier than the 5th day of April, 1976, that remuneration shall be deemed to have been paid on the 5th day of April, 1976.
(4) The provisions of this section shall not apply to:
(a) emoluments to which section 125 (c) of the Income Tax Act, 1967, applies; or
(b) unpaid remuneration which is paid before—
(i) the date of expiry of 6 months after the date (hereinafter referred to as “the deemed date”) on which that remuneration is, by virtue of subsection (3), deemed to have been paid, or
(ii) in case the period of account is one of more than 12 months, the date of expiry of 18 months from the first day of that period of account if the date of expiry is later than the deemed date.
Chapter III
Taxation of Farming Profits
Amendment of section 21 (notional basis of assessment) of Finance Act, 1974.
18.—(1) Section 21 of the Finance Act, 1974, shall have effect in relation to the year 1976-77 as if for “1975-76”, in subsection (1), there were substituted “1976-77”.
(2) The said section 21 of the Finance Act, 1974, is hereby amended by the substitution, for subsection (4), of the following subsections—
“(4) In computing and charging, in accordance with the provisions of this section, profits or gains from farming farm land—
(a) no deduction shall be allowed other than the deductions specified in subsections (2) and (3), and
(b) the aggregate amount of the deductions to be allowed shall not exceed 40 times the rateable valuation of that farm land.
(4A) Subsection (4) shall apply—
(a) as respects the year 1976-77, and
(b) as respects any year of assessment for which an individual elects as provided for in subsection (1) and makes, on or after the 30th day of March, 1976, a claim for relief under section 307, 308, 309 or 318 of the Income Tax Act, 1967.”.
Farm land occupied by certain persons.
19.—(1) Section 15 (3) of the Finance Act, 1974, shall not have effect for a year of assessment in the case of an individual or his wife if the individual or his wife at any time in that year of assessment occupies, either solely or in partnership with any other person or persons, farm land being farm land of which neither he nor his wife is the beneficial owner but which—
(a) is owned (whether beneficially or otherwise) by a person connected with him, or
(b) is land in respect of which—
(i) no payment by way of rent or otherwise is made by him or by his wife for the occupation thereof, or
(ii) a payment is made by him or by his wife which, having regard to values prevailing at the time, is less than the payment which could have been obtained in respect of that land on the basis that the negotiations for the payment had been at arm's length:
Provided that this section shall not apply in any case where the farm land is owned by an individual or his wife, if the individual or his wife is an individual to whom section 15 (3) of the Finance Act, 1974, applies for the said year of assessment.
(2) For the purposes of this section a person shall be regarded as connected with an individual if he would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
Chapter IV
Payments to Sub-Contractors in the Construction Industry
Payments to sub-contractors before 6th December, 1976.
20.—In relation to any payment made on or after the 1st day of March, 1976, and before the 6th day of December, 1976, section 17 of the Finance Act, 1970, shall have effect as if—
(a) in subsection (2) for “such payment” there were substituted “such payment, unless the sub-contractor produces to him a certificate, issued by the Revenue Commissioners under subsection (7), having affixed to it a seal which bears the words ‘Authenticated by Inspector of Taxes’ and is authenticated after the 28th day of January, 1976, by the signature of an inspector of taxes”, and
(b) in subsection (7) for the words from “on production thereof” to the end of the subsection there were substituted “if it is produced by him to a principal and has affixed to it a seal that complies with subsection (2), entitle him to receive without deduction of tax any payment which is made to him by the principal.”.
Payments to sub-contractors on or after 6th December, 1976.
21.—In relation to any payment made on or after the 6th day of December, 1976, the Finance Act, 1970, is hereby amended by the substitution for section 17 of the following section:
“17.—(1) In this section—
‘certificate of authorisation’ means a certificate issued under subsection (7);
‘construction contract’ means a contract (not being a contract of employment) whereby a person (in this section referred to as ‘the contractor’) is liable to another person (in this section referred to as ‘the principal’)—
(a) to carry out construction operations; or
(b) to be answerable for the carrying out of such operations by others, whether under a contract with him or under other arrangements made or to be made by him; or
(c) to furnish his own labour, or the labour of others, in the carrying out of such operations;
‘construction operations’ means operations of any of the following descriptions—
(a) the construction, alteration, repair, extension, demolition or dismantling of buildings or structures;
(b) the construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, road-works, power-lines, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water-mains, wells, sewers, industrial plant and installations for purposes of land drainage;
(c) the installation in any building or structure of systems of heating, lighting, air-conditioning, sound-proofing, ventilation, power supply, drainage, sanitation, water supply, burglar or fire protection;
(d) the external cleaning of buildings (other than cleaning of any part of a building in the course of normal maintenance); the internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, extension, repair or restoration;
(e) operations which form an integral part of, or are preparatory to, or are for rendering complete such operations as are described above, including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works;
(f) operations which form an integral part of, or are preparatory to, or are for rendering complete, the drilling for or extraction of minerals, oil, natural gas or the exploration or exploitation of natural resources;
(g) the haulage for hire of materials, machinery or plant for use, whether used or not, in any of the aforesaid construction operations;
‘construction payments card’ has the meaning assigned to it by subsection (8);
‘construction tax deduction card’ has the meaning assigned to it by subsection (5);
‘proprietary director’ and ‘proprietary employee’ have the meanings assigned to them by section 226 of the Income Tax Act, 1967;
‘qualifying period’ means the period of three years, or such shorter period as the inspector may allow, ending on the 5th day of April in the year preceding the year of assessment in respect of which a certificate of authorisation is sought.
(2) Subject to the provisions of this section, where in the performance of a construction contract, whether made before or after the commencement of this section, in the case of which the principal is—
(a) a person who, in respect of the whole or any part of the construction operations to which the contract relates, is himself the contractor under another construction contract, or
(b) a person carrying on a business which includes the erection of buildings, or
(c) a local authority, a public utility society within the meaning of section 2 of the Housing Act, 1966, or a body referred to in subparagraph (i) or (ii) of section 12 (2) (a) or section 19 or 45 of that Act, or
(d) a Minister of State, or
(e) any board established by or under statute, or
(f) a person who carries on any gas, water, electricity, hydraulic power, dock, canal or railway undertaking,
the principal makes a payment to another person (whether the contractor or not and hereinafter referred to as ‘the subcontractor’), the principal shall deduct from the payment and pay to the Collector tax at the rate of 35 per cent. of the amount of such payment.
(3) In computing, for the purposes of Schedule D, the profits or gains arising or accruing to a sub-contractor who receives a payment from which tax has been deducted in accordance with subsection (2), the payment shall be treated as being of an amount equal to the aggregate of the net amount received after deduction of the tax and the amount of the tax deducted.
(4) In so far as a sub-contractor is chargeable to tax in respect of any profits or gains arising or accruing to him from a trade or vocation, he shall be treated as having paid on account of tax so chargeable any tax which was deducted from payments brought into account in the computation of those profits or gains and which has not been repaid or for which a set-off has not been given; and the Revenue Commissioners shall make regulations for giving effect to this subsection and those regulations shall in particular include provision—
(a) as to the manner in which, and the periods for which, tax deducted under this section is to be brought into account as a sum paid on account of the liability to tax of a sub-contractor,
(b) for repayment, on due claim made for a period (hereinafter referred to as the repayment period) commencing on the 6th day of April in a year of assessment and ending on the 5th day of the month following the date of the payment or, if the payment was made on or before the 5th day of a month, ending on the 5th day of that month, of such portion of the tax deducted from payments received by a sub-contractor during the repayment period (reduced by any amount of such tax repaid or set-off) as appears to the Revenue Commissioners to exceed the proportionate part of the amount of tax for which he is liable, or is estimated to be liable, for that year of assessment, and
(c) for repayments in cases where the total of the tax deducted from payments received by a sub-contractor and not repaid to him exceeds the aggregate of—
(i) the amount of tax for which he is liable, and
(ii) any amount which he is liable to remit—
(A) under the Value-Added Tax Act, 1972,
(B) under Chapter IV of Part V of the Income Tax Act, 1967, and
(C) in respect of pay-related contributions under the Social Welfare (Pay-Related Benefit) Act, 1973.
(5) The Revenue Commissioners shall make regulations with respect to the assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (2) and the regulations may, in relation to such tax, include any matters which might be included in regulations under section 127 of the Income Tax Act, 1967, in relation to tax deductible under Chapter IV of Part V of the said Act and, without prejudice to the generality of the foregoing, regulations under this subsection may include provision for—
(a) the issue, recall or cancellation of certificates of authorisation and the surrender of the certificates,
(b) the keeping by principals of such records as may be specified in the regulations, the keeping by principals of construction payments cards and the entry thereon of such particulars as may be specified in the regulations, the keeping by principals of cards (in this section referred to as ‘construction tax deduction cards’) in such form as may be prescribed by the regulations and containing particulars of any deductions under subsection (2) and the entry thereon of such other particulars as may be specified in the regulations, the making to the Revenue Commissioners of such returns relating to payments made by principals as may be specified in the regulations and the inspection of the said records (including the said cards);
(c) the keeping by sub-contractors of such records as may be specified in the regulations containing particulars of payments received by them, and the inspection of the said records;
(d) the completion by principals of certificates of tax deducted from payments made to sub-contractors;
(e) the sending to sub-contractors, in cases where tax was deducted under subsection (2) from payments made to them, of statements containing particulars of their liability (if any) to tax for a year of assessment.
(6) The provisions of every enactment and of the Income Tax (Construction Contracts) Regulations, 1971, which apply to the recovery of any amount of tax which a principal of the kind referred to in subsection (2) is liable under this section and the said Regulations to pay to the Collector shall apply to the recovery of any amount of interest payable on that tax as if the said amount of interest were a part of that tax.
(6A) Where an amount of tax which a person who is or is deemed to be a principal of the kind referred to in subsection (2) is liable under this section and any regulations under subsection (5) to pay to the Collector is not so paid, simple interest on the amount shall be paid by the person to the Collector and such interest shall be calculated from the date on which the amount became due for payment and at a rate of one per cent. for each month or part of a month during which the amount remains unpaid.
(6B) Subsection (6A) shall apply to tax recoverable from a person by virtue of a notice under Regulation 12 (1) of the Income Tax (Construction Contracts) Regulations, 1971, as if the tax were tax which the person was liable under the said Regulations to remit for the last income tax month (within the meaning of the said Regulations) of the year, or, as appropriate, of the months ending in the accounting period, to which the notice relates.
(7) (a) The Revenue Commissioners shall, on application to them in that behalf by a person, issue to the person a certificate (referred to in this section as ‘a certificate of authorisation’) if they are satisfied—
(i) that the person is or is about to become a sub-contractor engaged in the business of carrying out construction contracts,
(ii) that the business is or will be carried on from a fixed place of business established in a permanent building and has or will have such equipment, stock and other facilities as, in the opinion of the Revenue Commissioners, are required for the purposes of the business,
(iii) that, in connection with the business, records to which section 6 (2) of the Finance Act, 1968, refers are being or will be kept, and any other records normally kept in connection with such a business are being or will be kept and are being or will be kept properly and accurately,
(iv) that—
(A) the person, any partnership in which he is or was a partner and any company (within the meaning of the Companies Act, 1963) of which he is or was a proprietary director or proprietary employee,
(B) in a case where the person is a partnership, each partner, and
(C) in a case where the person is a company, each director of the company and any person who is either the beneficial owner of, or able, directly or indirectly to control more than 15 per cent. of the ordinary share capital of the company,
has throughout the qualifying period complied with all the obligations imposed on him by the Tax Acts, or the Acts relating to corporation profits tax in relation to—
(I) the payment or remittance of the taxes required to be paid or remitted under those Acts,
(II) the delivery of returns, and
(III) requests to supply to an inspector accounts of, or other information about, any business carried on by the said individual, partnership or company, as the case may be,
(v) that there is good reason to expect that the said person, partnership or company will comply with the obligations referred to in subparagraph (iii) in relation to periods ending after the date of termination of the qualifying period.
(b) A person in respect of whom the Revenue Commissioners are not satisfied in relation to any one or more of the matters specified in subparagraphs (i) to (iv) of paragraph (a) shall nevertheless, for the purposes of the issue of a certificate of authorisation, be treated as a person in respect of whom they are so satisfied if the Revenue Commissioners are of the opinion that, in all the circumstances, his failure ought to be disregarded for those purposes.
(c) In this subsection ‘the Acts relating to corporation profits tax’ means Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(8) (a) Where a sub-contractor to whom a certificate of authorisation has been issued produces it to a principal, the principal shall apply to the Revenue Commissioners for a card (in this section referred to as ‘a construction payments card’) in respect of the sub-contractor
(b) If, on such application, the Revenue Commissioners are satisfied that a construction payments card in respect of the sub-contractor aforesaid ought to be issued, to the principal aforesaid, they shall issue such a card to such principal who, upon receiving the card, shall, subject to the provisions of subsection (9), be entitled during the income tax year (or the unexpired portion thereof) to which the sub-contractor's certificate of authorisation relates to make payments to the sub-contractor named in the card without deduction of tax.
(9) (a) Where it appears to the Revenue Commissioners that—
(i) a certificate of authorisation was issued on the basis of false or misleading information,
(ii) a certificate of authorisation would not have been issued if information, obtained subsequent to its issue, had been available at the date of its issue,
(iii) a person to whom a certificate of authorisation was issued has permitted it to be misused,
(iv) a person to whom a certificate of authorisation was issued has failed to comply with any of the obligations imposed on him by the Tax Acts or by any regulations made thereunder, or
(v) the business of carrying out construction contracts in relation to which the certificate of authorisation was issued has ceased to be carried on by the person to whom the certificate was issued,
they may, at any time, cancel the certificate and give notice in writing to that effect to any principal.
(b) Where a principal receives a notice under paragraph (a), he shall—
(i) deduct tax, in accordance with the provisions of subsection (2), from any payments made to the person to whom the notice relates on or after the date of receipt of the notice, and
(ii) return to the Revenue Commissioners any construction payments cards issued to him in relation to the person aforesaid and any construction tax deduction card kept by him in relation to such person.
(c) The Revenue Commissioners shall advise a person in relation to whom a notice under paragraph (a) was issued of the issue of such notice and shall require him to return to them forthwith the certificate of authorisation issued to him.
(10) (a) Where any person—
(i) for the purpose of obtaining a certificate of authorisation makes any false statement or furnishes any document which is false in a material particular,
(ii) disposes of a certificate of authorisation otherwise than by the return of the said certificate to the Revenue Commissioners,
(iii) fails to return a certificate of authorisation to the Revenue Commissioners when required to do so pursuant to subsection (9) (c),
(iv) is in possession of a certificate of authorisation that was not issued to him by the Revenue Commissioners, or
(v) produces to a principal a certificate of authorisation after he has been advised by the Revenue Commissioners of the issue of a notice under subsection (9) (c),
he shall be guilty of an offence and shall be liable, on summary conviction, to a fine of £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(b) Any person who aids, abets, counsels or procures—
(i) the obtaining of a certificate of authorisation by means of a false statement,
(ii) the use by any person, other than the person to whom it was issued by the Revenue Commissioners, of a certificate of authorisation, or
(iii) the production to a principal of a document that is not a certificate of authorisation but purports to be such a certificate,
shall be guilty of an offence and shall be liable, on summary conviction, to a fine of £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(c) Any person—
(i) who fails to enter on a construction payments card or construction tax deduction card such particulars as are required to be entered thereon by virtue of this section and any regulations made thereunder,
(ii) who fails to return to the Revenue Commissioners the said construction payments card or construction tax deduction card pursuant to subsection (9) (b),
(iii) who returns to the Revenue Commissioners any such card on which are entered particulars which are incorrect in any material particular, or
(iv) who fails to comply with any provision of regulations made under this section requiring him to keep or produce any records or documents,
shall be guilty of an offence and shall be liable, on summary conviction, to a fine of £500.
(11) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(12) A person carrying on a business shall not be deemed to be a person of a kind specified in subsection (2) (b) by reason only of the fact that, in the course of that business, he erects buildings for the use or occupation of himself or employees of his.
(13) In relation to a case where a sub-contractor is chargeable to corporation tax, unless the context otherwise requires, references in this section to tax shall include references to corporation tax and references to a year of assessment shall include references to an accounting period.”.
Chapter V
Benefits in Kind
Extension of charge to tax under section 52 (Schedule D) of Income Tax Act, 1967.
22.—(1) Where a person (in this section referred to as “the employee”) holds an office or employment and—
(a) the profits or gains arising to him from that office or employment are, by virtue of section 52 of the Income Tax Act, 1967, chargeable to tax under Case III of Schedule D, and
(b) he receives a sum in respect of expenses or derives a benefit, being a sum or benefit to which this section applies,
the profits or gains from that office or employment assessable to tax shall include the specified amount and shall be charged to tax accordingly.
(2) This section applies to any sum received or benefit derived by the employee in respect of which there would be a charge to tax by virtue of Chapter III of Part V of the Income Tax Act, 1967, if the office or employment held by him were one the profits or gains from which were chargeable to tax under Schedule E.
(3) The specified amount referred to in subsection (1) is the amount which would by virtue of the said Chapter III be chargeable to tax in respect of the sum or benefit to which this section applies if the profits or gains from the office or employment referred to in that subsection were chargeable to tax under Schedule E.
Benefit in kind: minimum charge to tax in respect of use of vehicle.
23.—Where, by virtue of section 117 of the Income Tax Act, 1967, a charge to tax falls to be made on any person in respect of the benefit derived by him from the provision of a vehicle within the meaning of section 30 of the Finance Act, 1973, the amount to be charged to tax in respect of that benefit shall not, for the year 1976-77 or any subsequent year of assessment, be less than the greater of the following two amounts—
(a) £300, or
(b) 15 per cent. of the relevant cost of the vehicle within the meaning of section 32:
Provided that the amounts specified in paragraphs (a) and (b) shall, in a case where the vehicle is provided for part only of a year of assessment, be reduced in the proportion which that part of the year bears to the said year.
Chapter VI
Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
Amendment of sections 31 (income tax on certain dividends) and 37 (corporation profits tax on certain dividends) of Finance Act, 1973.
24.—Sections 31 and 37 of the Finance Act, 1973, are hereby amended—
(a) by the substitution of “to which this section applies” for—
(i) “set forth in the Second Schedule” in the said section 31, and
(ii) “set forth in the Second Schedule to this Act” in the said section 37;
(b) by the substitution of “1976” for “1975”; and
(c) by the addition thereto of the following subsection—
“(2) This section applies to the Agreement, set forth in the Second Schedule, as extended by the Agreement set forth in the Schedule to the Double Taxation Relief (Taxes on Income) (United Kingdom) Order, 1975.”,
and the said sections 31 and 37, as so amended, are set out in the Table to this section.
TABLE
31.—(1) Subject to the provisions of sections 76 and 77 of the Income Tax Act, 1967, as modified by Part III of Schedule 6 to that Act, where income tax is chargeable under Case III of Schedule D in respect of income which is a dividend, within the meaning of Article 1 of the Agreement to which this section applies being a dividend paid on or after the 6th day of April, 1973, and not later than the 5th day of April, 1976, the income so chargeable to income tax shall include the amount of the tax credit for the payment of which provision is made in the said Article 1.
(2) This section applies to the Agreement, set forth in the Second Schedule, as extended by the Agreement set forth in the Schedule to the Double Taxation Relief (Taxes on Income) (United Kingdom) Order, 1975.
37.—(1) Where profits chargeable to corporation profits tax under section 52 of the Finance Act, 1920, include a dividend, within the meaning of Article 1 of the Agreement to which this section applies, being a dividend paid on or after the 6th day of April, 1973, and not later than the 5th day of April, 1976, the profits so chargeable shall include the amount of any tax credit appropriate to the dividend for the payment of which provision is made in the said Article 1.
(2) This section applies to the Agreement, set forth in the Second Schedule, as extended by the Agreement set forth in the Schedule to the Double Taxation Relief (Taxes on Income) (United Kingdom) Order, 1975.
Payments under Employment Premium Act, 1975.
25.—Payments by the Minister for Labour under the Employment Premium Act, 1975, whether made before or after the commencement of this Part, shall be disregarded for all the purposes of the Tax Acts and the enactments relating to corporation profits tax.
Amendment of section 31 (relief for companies in respect of increase in stock values) of Finance Act, 1975.
26.—(1) The Finance Act, 1975, is hereby amended—
(a) in section 31—
(i) by the substitution in subsection (1) in the definition of “accounting period” of “1976” for “1975”,
(ii) by the insertion in subsection (1) after the definition of “company” of:
“‘period of account’ has the meaning assigned to it by paragraph 6 (1) of the Third Schedule;” and
(iii) by the addition thereto of the following subsections:
“(7) (a) Where a company has acquired or disposed of trading stock otherwise than in the normal conduct of the trade in question, the company shall be treated, for the purposes of this section and the Third Schedule, as having, at the beginning or end of the relevant period of account, trading stock of such value as appears to the inspector (or, on appeal, to the Appeal Commissioners) to be reasonable and just having regard to all the circumstances of the case.
(b) Where the value of a company's trading stock at the beginning of a period of account is not calculated on the basis used for the calculation of the value of the trading stock at the end of that period, the value of the trading stock at the beginning of that period shall, for the purposes of this section and the Third Schedule, be treated as being what it would have been if it had been calculated on that basis.
(8) In any case where a company is entitled by virtue of this section to a deduction which has effect for an accounting period which ends on a date in the period from the 6th day of April, 1975, to the 5th day of April, 1976, the value of its trading stock at the beginning of the period of account immediately following the period of account the end of which coincides with the end of that accounting period or which is current at the end of that accounting period shall, for all the purposes of the Income Tax Acts and of the enactments relating to corporation profits tax, other than this section, be treated as reduced by the amount of the said deduction.”;
(b) by the insertion after the said section 31 of the following section:
“31A—(1) In this section—
‘accounting period’, in relation to a company, means an accounting period determined in accordance with the provisions of section 9 of the Corporation Tax Act, 1976, which ends on a date in the period from the 6th day of April, 1975, to the 5th day of April, 1976;
‘trade’ means a trade which is carried on in the State and which during an accounting period consists wholly or mainly of any of the following classes of trading operations—
(a) the manufacture of goods,
(b) the carrying out of construction operations within the meaning of section 17 of the Finance Act, 1970,
(c) farming, or
(d) the sale of machinery or plant (excluding vehicles suitable for the conveyance by road of persons) or goods to a person engaged in a trade consisting wholly or mainly of trading operations of a class specified in paragraph (a), (b) or (c) for use for the purposes of that trade;
‘trading income’, in relation to any trade, means the income from the trade computed in accordance with the rules applicable to Case I of Schedule D before any set-off or reduction of income by virtue of section 16 or 18 of the Corporation Tax Act, 1976, and before any deduction or addition by virtue of section 14 of that Act;
‘trading stock’, in relation to any trade, has the same meaning as in section 62 of the Income Tax Act, 1967, and in determining the value of a company's trading stock at any time for the purposes of a deduction under this section, to the extent that, at or before that time, any payments on account have been received by the company in respect of any trading stock, the value of that stock shall be reduced accordingly.
(2) Subject to the following provisions of this section, if—
(a) a company which is resident in the State carries on in an accounting period a trade in respect of which it is within the charge to corporation tax under Case I of Schedule D, and
(b) the value of the company's trading stock at the end of the accounting period (in this section referred to as its ‘closing stock value’) exceeds the value of its trading stock at the beginning of the accounting period (in this section referred to as its ‘opening stock value’),
the company shall, in the computation for the purposes of corporation tax of its trading income, be entitled to a deduction under this section by reference to the amount of that excess as if the deduction were a trading expense incurred in the accounting period; and in the following provisions of this section the amount of that excess is referred to as the company's ‘increase in stock value’.
(3) The Fifth Schedule shall have effect for the purpose of supplementing this section.
(4) (a) In any case where a company is entitled to a deduction under this section, that deduction shall be an amount equal to its increase in stock value in an accounting period less 20 per cent. of its trading income for that period:
Provided that—
(i) in no case shall the amount of the deduction as so computed exceed the amount of the company's trading income for that period, and
(ii) the company's trading income to be taken into account in computing a deduction shall be that income before any deduction is made under this section or the Fifth Schedule.
(b) There shall be made such reductions of assessments or repayments of tax as may in any case be required in order to give effect to this section.
(5) A company shall not be entitled to a deduction by virtue of this section in computing its trading income for an accounting period unless it makes a claim for the deduction before—
(a) the date on which the assessment for the accounting period becomes final and conclusive, or
(b) the expiry of the period of six months beginning with the date of the passing of the Finance Act, 1976,
whichever is the later.
(6) (a) Where a company has acquired or disposed of trading stock otherwise than in the normal conduct of the trade in question, the company shall be treated, for the purposes of this section and the Fifth Schedule, as having, at the beginning or end of the relevant period of account, trading stock of such value as appears to the inspector (or, on appeal, to the Appeal Commissioners) to be reasonable and just having regard to all the circumstances of the case.
(b) Where the value of a company's trading stock at the beginning of a period of account is not calculated on the basis used for the calculation of the value of the trading stock at the end of that period, the value of the trading stock at the beginning of that period shall, for the purposes of this section and the Fifth Schedule, be treated as what it would have been if it had been calculated on that basis.
(7) Where a company is entitled by virtue of this section to a deduction for any accounting period the value of its trading stock at the beginning of the period of account immediately following the period of account the end of which coincides with the end of that accounting period or which is current at the end of that accounting period shall for all the purposes of the Tax Acts, other than this section, be treated as reduced by the amount of the said deduction.” and
(c) by the insertion of the following Schedule:
“FIFTH SCHEDULE
INCREASE IN STOCK VALUES: SUPPLEMENTARY PROVISIONS
1. (1) In any case where a company's accounting period does not coincide with a period of account or with two or more consecutive periods of account the company's increase in stock value in the accounting period shall be determined for the purposes of section 31A not in accordance with subsection (2) of that section but by reference to a period (in this Schedule referred to as the reference period) determined in accordance with this paragraph.
(2) In any case where the beginning of a company's accounting period does not coincide with the beginning of a period of account, the reference period shall begin at the beginning of the period of account which is current at the beginning of the company's accounting period.
(3) In any case where the end of a company's accounting period does not coincide with the end of a period of account, the reference period shall end at the end of the period of account which is current at the end of the company's accounting period.
(4) In any case where subparagraph (2) does not apply, the reference period shall begin at the beginning of the company's accounting period and, in any case where subparagraph (3) does not apply, the reference period shall end at the end of the company's accounting period.
2. (1) In any case where paragraph 1 (1) applies, a company's increase in stock value in the accounting period shall be determined for the purposes of section 31A by the formula
A (C−O) ____ N |
where—
A is the number of months in the company's accounting period;
C is the value of the company's trading stock at the end of the reference period;
O is the value of the company's trading stock at the beginning of the reference period; and
N is the number of months in the reference period.
(2) In any case where a company's increase in stock value in an accounting period falls to be determined in accordance with subparagraph (1), then, in section 31A and in the following provisions of this Schedule, any reference to the company's closing stock value shall be construed as a reference to the value of the company's trading stock at the end of the reference period.
3. (1) The provisions of this paragraph shall have effect for the purposes of section 31A and the preceding provisions of this Schedule in any case where—
(a) there are two companies one of which is engaged in a trade consisting wholly or mainly of the manufacture of goods (in this paragraph referred to as the transferor company) and the other of which (in this paragraph referred to as the transferee company) acquires those goods as trading stock; and
(b) the acquisition occurs during an accounting period of the transferee company or, if paragraph 1 (1) applies in relation to that company, during a reference period; and
(c) the acquisition referred to in paragraph (a) results in a reduction in the trading stock held by the transferor company and a corresponding increase in the trading stock held by the transferee company; and
(d) the business of the transferee company consists wholly or mainly of the sale of goods manufactured by the transferor company; and
(e) the transferee company is not entitled to a deduction under section 31A otherwise than by virtue of this paragraph.
(2) If a claim for relief under section 31A is made by the transferor company, then that company and the transferee company, if it has the same accounting period as the transferor company, shall be treated as one company for the purpose of determining the aggregate amount of the deductions to which they are entitled under section 31A:
Provided that if paragraph 1 (1) applies in relation to the transferor company, the transferee company shall not be treated as falling within this subparagraph unless paragraph 1 (1) also applies in relation to the transferee company and both the transferee company and the transferor company have the same reference period.
(3) For the purpose specified in subparagraph (2), any reference in section 31A or in the preceding provisions of this Schedule to the value of a company's trading stock at any time or to its trading income for any period shall be construed as a reference to the aggregate of the values of trading stocks at that time or, as the case may be, the aggregate of the trading incomes for that period, of the companies which, for that purpose, are treated as one by virtue of that subparagraph.
(4) Where the aggregate amount of the deductions to which the transferor company and the transferee company are entitled under section 31A has been determined in accordance with subparagraphs (2) and (3), that amount shall be apportioned between them so that the deduction to which one of them is so entitled bears to the deduction to which the other is so entitled the same proportion as the closing stock value of that one of them bears to the closing stock value of the other.
(5) The provisions of this paragraph shall apply only where one of the two companies referred to in subparagraph (1) (a) holds throughout the relevant accounting period or reference period either in its own name or in that of a nominee all of the ordinary shares in the other company referred to in the said subparagraph or where some other company holds throughout the relevant accounting period or reference period either in its own name or in that of a nominee all of the ordinary shares in each of the two companies referred to in the said subparagraph.
(6) For the purposes of computing the aggregate amount of the deductions to which the transferor company and the transferee company treated as one by virtue of subparagraph (2) are entitled under section 31A pursuant to this paragraph and the apportionment of that amount between them, the transferee company shall be regarded as carrying on a trade.
4. (1) A company shall not be entitled to a deduction under section 31A for an accounting period if that accounting period ends by virtue of the company—
(a) ceasing to carry on a trade; or
(b) ceasing to be resident in the State; or
(c) ceasing to be within the charge to corporation tax under Case I of Schedule D.
(2) In any case where a company's increase in stock value in an accounting period falls to be determined in accordance with paragraph 2 (1), subparagraph (1) shall have effect as if the reference therein to the company's accounting period were a reference to any of the accounting periods comprised in the company's reference period.
5. (1) Subject to the following provisions of this paragraph, where a company claims a deduction under section 31A and, immediately before the beginning of an accounting period, the company was not carrying on the trade to which the claim relates, then, unless—
(a) the company acquired the initial trading stock of that trade on a sale or transfer from another person on that person's ceasing to carry on that trade, and
(b) the stock so acquired is, or is included in, the company's trading stock as valued at the beginning of the accounting period,
the company shall be treated for the purposes of section 31A and the preceding provisions of this Schedule as having at the beginning of the accounting period trading stock of such value as appears to the inspector to be reasonable and just.
(2) In determining, for the purposes specified in subparagraph (1), the value of trading stock to be attributed to a company at the beginning of the accounting period, the inspector shall have regard to all the relevant circumstances of the case and, in particular—
(a) to movements during the company's accounting period in the costs of items of a kind comprised in the company's trading stock during that period; and
(b) to changes during that period in the volume of the trade in question carried on by the company.
(3) The Appeal Commissioners dealing with an appeal from the decision of an inspector on a claim in a case where, in accordance with subparagraph (1), the inspector has attributed to a company at the beginning of an accounting period trading stock of a particular value shall, in hearing and determining the appeal, in so far as it relates to the value of the trading stock to be so attributed, determine such value as appears to them to be reasonable and just, having regard to those factors to which the inspector is required to have regard by virtue of subparagraph (2).
(4) In any case where paragraph 1 (1) applies to a company's accounting period, for any reference in subparagraphs (1) to (3) to that accounting period there shall be substituted a reference to the reference period.
6. (1) In this Schedule ‘trade’, ‘trading income’, and ‘trading stock’ have the same meanings, respectively, as in section 31A.
(2) In any case where a company's accounting period or reference period consists of a number of complete months and a fraction of a month, any reference in the preceding provisions of this Schedule to the number of months in the period shall be construed as including that fraction of a month (and in any case where any such period is less than one month any such reference shall be construed as a reference to that fraction of a month of which the period consists).”,
and the said definition of “accounting period”, as so amended by subsection (1) (a) (i), is set out in the Table to this subsection.
TABLE
“accounting period”, in relation to a company, means an accounting period determined in accordance with the provisions of section 54 of the Finance Act, 1920, which ends on a date in the period from the 6th day of April, 1973, to the 5th day of April, 1976.
(2) A company shall not be entitled to a deduction by virtue of subsection (1) (a) in respect of an assessment unless it makes a claim before—
(a) the date on which the assessment becomes final and conclusive,
or
(b) the expiry of the period of six months beginning with the date of the passing of this Act,
whichever is the later.
Amendment of section 54 (meaning of “goods”) of Corporation Tax Act, 1976.
27.—Section 54 of the Corporation Tax Act, 1976, is hereby amended by the addition of the following subsection:
“(4) (a) ‘Goods’ in this section shall not include goods sold to the agency whether or not the goods are exported out of the State.
(b) ‘The agency’ in paragraph (a) means the Minister for Agriculture and Fisheries when exercising or performing any power or function conferred on him by Regulation 3 of the European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973, and any other person when exercising or performing any corresponding power or function in any member state of the European Economic Community.”.
Reduced rate of tax for certain interest.
28.—(1) In this section—
“approved bank” means any bank approved of for the purposes of this section by the Minister for Finance;
“housing loan” means a loan granted on or after the 1st day of July, 1975, by an approved bank, or a subsidiary thereof, to an individual resident in the State for the sole purpose of the purchase by that individual of a dwelling-house in the State for occupation by him as his only or main residence;
“the approved rate” means the rate of interest approved from time to time by the Minister for Finance for the purposes of this section;
“subsidiary”, in relation to an approved bank, means a company (within the meaning of the Companies Act, 1963) which is, or if every such bank were a company (within the meaning aforesaid) would be, a subsidiary (within the meaning of the said Companies Act, 1963) of any such bank.
(2) This section applies to interest on housing loans received on or after the 1st day of July, 1975, by an approved bank, or a subsidiary thereof, being interest which has been charged at the approved rate.
(3) Section 52 of the Finance Act, 1920, shall not apply to interest to which this section applies.
(4) Section 79 (3) of the Corporation Tax Act, 1976, is hereby amended by the insertion, after paragraph (c), of the following paragraph:
“(cc) interest to which section 28 of the Finance Act, 1976, applies, and, for this purpose, that interest shall, without any deduction therefrom, be regarded as part of the income of the company for the relevant accounting period.”.
Interest on unpaid wealth tax and capital acquisitions tax.
29.—Interest payable under section 18 of the Wealth Tax Act, 1975, or section 41 of the Capital Acquisitions Tax Act, 1976, shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts or of any of the enactments relating to corporation profits tax.
Appeals against assessments and payments on account.
30.—(1) In this section—
“assessment to tax” means an assessment to tax made on or after the passing of this Act;
“determination of the appeal” has the same meaning as in section 550 (2A) (c) of the Income Tax Act, 1967;
“the specified amount of tax” means, in a case where notice of appeal against an assessment to tax has been given—
(a) the amount of tax specified in the notice in accordance with the provisions of subsection (2), or
(b) where no amount of tax is so specified, or where the amount of tax specified exceeds the tax assessed, the tax assessed;
“tax” means income tax, sur-tax, corporation profits tax, corporation tax or capital gains tax, as may be appropriate;
“the tax assessed” means the amount of tax charged by the assessment or, in a case where the tax is payable in two instalments, the amount of each instalment.
(2) Whenever an appeal is made against an assessment to tax, the appellant shall, in the notice of appeal, specify—
(a) the grounds of the appeal, and
(b) the amount of tax in the assessment or, where the tax is payable in two instalments, the amount of each instalment, which, in his opinion, is likely to become payable on or after the determination of the appeal,
but this subsection shall not preclude the Appeal Commissioners from allowing the appellant, on the hearing of the appeal, to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was, in the opinion of the Appeal Commissioners, not wilful or unreasonable.
(3) In any case where notice of appeal has been given against an assessment to tax—
(a) the specified amount of tax shall, notwithstanding the appeal, 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 section 550 (other than subsection (2A)) of the Income Tax Act, 1967, shall apply accordingly, and
(b) 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.
(4) Where an overpayment of tax is to be repaid under subsection (3), the overpayment shall carry interest at the rate or rates in force by virtue of section 550 (1) of the Income Tax Act, 1967, for the period from the date or dates of the payment of the amount or amounts giving rise to the overpayment, as the case may require, to the date on which the repayment is made:
Provided that—
(a) interest shall not be payable under this subsection if it amounts to less than £1, and
(b) income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.
(5) Where the specified amount of tax is paid not later than two months from the date on which it becomes due and payable and that amount is not less than the lesser of the two following amounts—
(a) the tax assessed, and
(b) 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal,
interest shall not be payable on any balance of tax if such balance is paid within two months from the date of the determination:
Provided that in a case where the tax found to be chargeable by the assessment is payable in two instalments, this subsection shall apply in relation to each specified amount of tax as if the reference to the amount of tax found to be chargeable by the assessment on the determination of the appeal, were a reference to the amount of the said tax which is payable in the relevant instalment.
(6) Where—
(a) the amount of tax referred to in subsection (5) (b) falls to be computed and the income in respect of which the tax is chargeable consists of or includes income from any source or sources which is to be computed on the basis of the actual amounts receivable in the year of assessment, or where any deductions allowable on account of any annual sums paid out of profits or gains of a person are to be allowed as deductions in respect of the year in which they are payable, and
(b) the appeal is made before the end of the year of assessment to which the assessment relates,
the said amount shall, if the person assessed so elects at the time of determination of the appeal, be computed as if—
(i) the amount of the income from each of the said sources were equivalent to the amount of the income received from that source in the year immediately preceding the year of assessment, and
(ii) the amount of deductions so allowable were an amount equivalent to the amount of those deductions in the year immediately preceding the year of assessment.
(7) Section 416 (1) of the Income Tax Act, 1967, shall have effect as if for “twenty-one days” there were substituted “thirty days”.
(8) Sections 417 and 419 of the Income Tax Act, 1967, shall not apply to any assessment to tax.
Increase in limit of capital allowances for vehicles.
31.—(1) Sections 25 to 29 of the Finance Act, 1973, shall have effect, in relation to expenditure incurred on the provision or hiring of a vehicle to which those sections apply, as if for “£2,500”, in each place where it occurs in those sections, there were substituted “£3,500”.
(2) The reference in subsection (1) to expenditure incurred on the provision or hiring of a vehicle does not include—
(a) as respects the said sections 25 to 27, a reference to expenditure incurred on or before the 28th day of January, 1976, or incurred within twelve months after that day under a contract entered into before that day, and
(b) as respects subsections (2) and (3) of the said section 28 and the said section 29, a reference to expenditure under a contract entered into on or before the said 28th day of January, 1976.
Restriction of deduction in respect of vehicles.
32.—(1) In this section—
“qualifying expenditure” means the amount of expenditure incurred in relation to a vehicle (within the meaning of section 30 of the Finance Act, 1973), being expenditure which, but for the provisions of this section—
(a) would be allowable as a deduction—
(i) in the computation of the profits or gains chargeable to tax under Schedule D of the trade, profession or business in the course of which the vehicle is used, or
(ii) in the computation of the profits or gains chargeable to tax under Schedule E from an office or employment in the performance of the duties of which the vehicle is used,
or
(b) would be taken into account for the purposes of a claim in respect of expenses of management under section 15 of the Corporation Tax Act, 1976, or that section as applied by section 33 of that Act;
“relevant cost”, in relation to a vehicle provided for the purposes of a trade, profession, business, office or employment, means—
(a) in a case where the vehicle is purchased by the person providing it, the actual cost to that person of providing the vehicle, or
(b) in a case where the vehicle is not purchased by the person providing it, the retail price of the vehicle at the time it was first provided for use by that person.
(2) Where, for any year of assessment or accounting period, a deduction is claimed by any person in respect of qualifying expenditure and that expenditure is incurred—
(a) in respect of a vehicle the relevant cost of which exceeds £3,500, and
(b) in respect of a period subsequent to the 28th day of January, 1976,
the amount of the deduction to be allowed in respect of that qualifying expenditure shall be reduced—
(i) by one-third of the amount by which the relevant cost of the vehicle exceeds £3,500, or
(ii) where that person so elects, by an amount which bears to the amount of the qualifying expenditure the same proportion as the excess of the relevant cost of the vehicle over £3,500 bears to the relevant cost of the vehicle:
Provided that, in a case where paragraph (i) applies and the period in respect of which the qualifying expenditure is incurred is part only of a year, the amount by which the deduction is to be reduced for that period by virtue of the said paragraph (i), shall be reduced in the proportion which that part of the year bears to a year.
Termination of relief in respect of certain profits of industrial and provident societies.
33.—(1) In this section—
“society” means a society registered under the Industrial and Provident Societies Acts, 1893 to 1971, which is an agricultural society or a fishery society within the meaning of section 220 of the Income Tax Act, 1967;
“period of account” has the meaning assigned to it by section 155 (5) of the Corporation Tax Act, 1976;
“wear and tear allowance” means an allowance under section 241 of the Income Tax Act, 1967;
“initial allowance” means an allowance under Chapter I, Part XV of the Income Tax Act, 1967;
“investment allowance” means an allowance under section 22 of the Finance Act, 1971.
(2) In the case of a trade carried on by a society no transaction on or after the 6th day of April, 1976, shall be regarded as an exempted transaction for the purposes of section 220 of the Income Tax Act, 1967.
(3) Where a society comes within the charge to corporation tax in respect of a trade before the 6th day of April, 1976, an accounting period of the society shall end for purposes of corporation tax on the 5th day of April, 1976.
(4) Where a society carrying on a trade incurred before the 6th day of April, 1976, capital expenditure on the provision of machinery or plant for the purposes of the trade and that expenditure was either—
(a) qualifying expenditure within the meaning of section 11 of the Finance Act, 1967, or
(b) expenditure on qualifying machinery or plant within the meaning of section 26 of the Finance Act, 1971,
an allowance equal to the specified amount of that capital expenditure may at the election of the society be made in taxing the trade of the society for the accounting period which commences on the 6th day of April, 1976, as if it were an allowance on account of the wear and tear of the machinery or plant in that accounting period, and where such an election is made, the amount of the capital expenditure on the provision of the machinery or plant still unallowed as at the time of any subsequent event shall for the purposes of Chapter II of Part XVI of the Income Tax Act, 1967, be deemed to be nil.
(5) For the purposes of subsection (4) the specified amount of the capital expenditure means the amount of that capital expenditure together with any investment allowance in respect of that expenditure after deducting from the aggregate amount thereof—
(a) the amount, as diminished by section 220 (5) of the Income Tax Act, 1967, of any investment allowance made to the society in respect of that expenditure;
(b) the aggregate amount, as diminished by the said section 220 (5), of the wear and tear allowances and initial allowances, made to the society in respect of that expenditure for all chargeable periods before the accounting period commencing on the 6th day of April, 1976;
(c) the aggregate of the amounts by which the wear and tear allowances in respect of that expenditure would have been diminished by the said section 220 (5) if the only wear and tear allowances for those chargeable periods in respect of that expenditure were the amounts which would have been made if a proper claim had been duly made by the society for each chargeable period without regard to section 11 of the Finance Act, 1967, or section 26 of the Finance Act, 1971.
(6) Where—
(a) a society comes within the charge to corporation tax in respect of a trade,
(b) the society was within the charge to income tax for the year 1975-76 in respect of the trade, and
(c) a period of account of the society commences before the 6th day of April, 1976, and ends on or after that date,
the income from the trade for the period of account shall be computed (in accordance with the provisions applicable to Case I of Schedule D) without regard to the provisions of section 220 (3) of the Income Tax Act, 1967, and the income as so computed shall be apportioned to the part of the period of account falling before the 6th day of April, 1976, and the part falling after that date, and for the purposes of subsections (3) and (4) of section 220 of the Income Tax Act, 1967, and section 70 (5) of the Finance Act, 1963, each such part shall be deemed to be a period of account and the income from the trade for that part shall be the amount apportioned to it under the provisions of this section.
(7) Any apportionment to different periods under this section shall be made on a time basis according to the respective lengths of those periods.
Inspection of documents and records.
34.—(1) In this section—
“an authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them to exercise the powers conferred by this section;
“trade” means any trade or business (other than banking business within the meaning of the Central Bank Act, 1971).
(2) An authorised officer may at all reasonable times enter any premises or place where any trade is carried on or anything is done in connection with the trade and—
(a) may require the owner or manager of the premises or place or any person on the premises or in that place who is employed by the person carrying on the trade to produce any books, records, accounts or other documents relating to the trade and may remove and retain any such books, records, accounts or other documents for such period as may be reasonable for their examination,
(b) may examine any such books, records, accounts or other documents and may take copies of or extracts from the books, records, accounts or other documents,
(c) may examine any property listed in any balance sheets, stock sheets or other such statements,
(d) may require the owner or manager of the premises or place or any person on the premises or in that place, who is employed by the person carrying on the trade, to give to the inspector or authorised officer all reasonable assistance.
(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section.
(4) A person who contravenes subsection (3) or does not comply with a requirement of an authorised officer under this section shall be liable to a penalty of £500.
(5) When exercising any powers conferred by this section, an authorised officer shall, if so requested by any person affected, produce to that person a certificate of the Revenue Commissioners stating that he is authorised to exercise the powers so conferred.
PART II
Customs and Excise
Definition (Part II).
35.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975.
Beer.
36.—(1) The duty of excise on beer imposed by Paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £60·595 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (1).
(2) The drawback on beer provided for in Paragraph 7 (3) of the Order of 1975 shall, as on and from the 29th day of January, 1976, be calculated according to the original specific gravity of the beer at the rate of £60·608 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (3).
Spirits.
37.—(1) The duty of excise on spirits imposed by Paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the second column of the First Schedule to the said Order.
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by Paragraph 4 (2) of the Order of 1975 at the several rates specified in the third column of the First Schedule to the said Order.
Tobacco.
38.—The duty of excise on tobacco imposed by Paragraph 10 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the said Order.
Wine and made wine.
39.—(1) The duty of excise on wine imposed by Paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the said Order.
(2) The duty of excise on made wine imposed by Paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Third Schedule to the said Order.
Hydrocarbon oils.
40.—(1) The duty of excise on mineral hydrocarbon light oil imposed by Paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £0·4341 per gallon in lieu of the rate set out in the said Paragraph 11 (1).
(2) (a) Notwithstanding clause (b) or (c) of Paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said Paragraph 11 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies.
(b) Notwithstanding subparagraph (6) of Paragraph 12 of the Order of 1975, the duty of excise imposed by the said Paragraph 12 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on hydrocarbon oil to which the said subparagraph (6) applies.
(3) Paragraph 11 (7) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for “without payment of duty” of “on payment of a duty of excise at the rate of £0·02 per gallon.”.
(4) Any authorisation issued before the 29th day of January, 1976, under the provisions of Paragraph 11 (7) of the Order of 1975, in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse free of the duty imposed by Paragraph 11 (1) of the Order of 1975 of articles chargeable with that duty, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £0.02 per gallon.
(5) The repayments of excise duty provided for in Paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 28th day of January, 1976, be at the rate of duty paid less an amount of £0·02 per gallon.
(6) Paragraphs 11 (4) and 12 (2) of the Order of 1975 are hereby amended, as on and from the 29th day of January, 1976, by the substitution in each case for “imposed by this Paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid” of “shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this Paragraph”.
(7) Paragraph 12 (1) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for the proviso thereto of the following proviso:
“Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £0·02 per gallon, in lieu of the aforementioned rate, on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933 (No. 15 of 1933), so sent out or imported on or after the 29th day of January, 1976”.
(8) The amount of any rebate allowed under Paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 29th day of January, 1976, be the amount of excise duty chargeable less an amount calculated at the rate of £0.02 per gallon.
(9) Subparagraphs (3) and (13) of Paragraph 11 and Paragraph 12 (9) of the Order of 1975 are hereby revoked as on and from the 29th day of January, 1976.
Gaseous hydrocarbons in liquid form.
41.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid, as on and from the 29th day of January, 1976, a duty of excise on gaseous hydrocarbons in liquid form made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or are used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil or gaseous hydrocarbons in liquid form and on gaseous hydrocarbons in liquid form imported into the State and such duty shall be charged—
(a) at the rate of £0.02 per gallon until the commencement of section 42 of this Act, and
(b) at the rate of £0·10 per gallon thereafter.
(2) A drawback equal to the amount of the duty imposed by subsection (1) of this section which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the said duty.
(3) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or take delivery from the premises of a manufacturer of gaseous hydrocarbons in liquid form or from a bonded warehouse of any goods liable to the duty of excise imposed by subsection (1) of this section without payment of that duty.
(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any goods liable to the duty of excise imposed by subsection (1) of this section may be removed for exportation, or for shipment for use as ship's stores, from the premises of the manufacturer thereof without payment of the said duty.
(5) The Revenue Commissioners may, if they so think fit, allow any goods which are liable to the duty of excise imposed by subsection (1) of this section to be warehoused without payment of the said duty, and may, if and in so far as they so think proper, remit duty on any deficiency arising in goods so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.
(6) Where, in the period from the 29th day of January, 1976, to the 29th day of February, 1976, by reason of the operation of the provisions of Paragraphs 11 and 12 of the Order of 1975 or of subsection (1) of this section, an excise duty at the rate of £0·02 per gallon is payable on the importation or delivery of goods, the Revenue Commissioners may, subject to such conditions for securing the payment of the duty as they may think fit to impose, permit payment of the said duty to be deferred to a date not later than the 29th day of February, 1976.
(7) Paragraph 17 of the Order of 1975 shall, with any necessary modifications, apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section as it applies to the duties imposed by that Order.
(8) Section 15 of the Value-Added Tax Act, 1972, shall be construed, as on and from the 29th day of January, 1976, until the commencement of section 55 of this Act as if the references to excise duty (inserted by the Order of 1975) included references to the excise duty imposed by subsection (1) of this section.
(9) (a) Subject to paragraph (b) of this subsection, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this section, shall, with any necessary modifications, as on and from the 29th day of January, 1976, apply in relation to the duty of excise imposed by subsection (1) of this section on goods imported into the State as they apply in relation to duties of customs.
(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise.
(10) (a) Subject to paragraph (b) of this subsection, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute, and not otherwise applied by this section, shall, with any necessary modifications apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section on goods produced or manufactured in the State as they apply to duties of excise.
(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise.
(11) This section, so far as it relates to the duty of excise on imported goods imposed by subsection (1) of this section, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said duty of excise on goods made in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.
(12) The provisions of Regulations 3 to 19 and 21 to 39 of the Hydrocarbon Oil Regulations, 1941, and section 21 (12) of the Finance Act, 1935, shall apply, as on and from the 29th day of January, 1976, in relation to the goods liable to the duty of excise imposed by subsection (1) of this section as if they were hydrocarbon oil or hydrocarbon (heavy) oil as the case may be within the meaning, in each case, of Regulation 3 of the said Regulations.
(13) The duty of excise imposed by subsection (1) of this section is hereby placed under the care and management of the Revenue Commissioners.
Provisions relating to duty on gaseous hydrocarbons in liquid form for motor vehicles.
42.—(1) In this section—
“motor vehicle” has the meaning assigned to it by section 21 (15) of the Finance Act, 1935, as amended by section 8 (6) of the Finance Act, 1942, and section 17 of the Finance Act, 1949;
“motor vehicle gas” means any gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by section 41 of this Act which are intended for use for combustion in the engine of a motor vehicle.
(2) A rebate of the amount of the duty of excise imposed by section 41 of this Act less an amount calculated at the rate of £0·02 per gallon shall be allowed on gaseous hydrocarbons in liquid form on which the said duty of excise has been paid at the rate specified in subsection (1) (b) of that section and which are shown, to the satisfaction of the Revenue Commissioners, not to be motor vehicle gas.
(3) Where a rebate under subsection (2) of this section is allowed on gaseous hydrocarbons in liquid form, the amount of any drawback which may be allowable under section 41 (2) of this Act shall be reduced by the amount of the rebate so allowed.
(4) (a) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises motor vehicle gas chargeable with the duty imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section, a duty of excise (in this section referred to as the licence duty) of 25 pence, and where any such person so sells or delivers such gas on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.
(b) The provisions of any statute and any instrument made under statute applying to licences granted under and to the duty of excise imposed by Paragraph 12 (12) of the Order of 1975 shall, with any necessary modifications, apply in relation to licences granted under and to the duty of excise imposed by this subsection as they apply to licences granted under and the duty imposed by the said Paragraph 12 (12).
(5) (a) An officer of the Revenue Commissioners or member of the the Garda Síochána may examine and take samples of any gaseous hydrocarbons in liquid form kept in any tank or other container connected to the engine of a motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof and may interrogate the owner of the vehicle, the person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Roads Act, 1920, and the person in charge of such vehicle in regard to such gaseous hydrocarbons and may require of those persons proof of payment of the duty of excise imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section on any such gaseous hydrocarbons and those persons shall give to the officer or member all information required of them that is in their possession or procurement.
(b) For the purposes of exercising the powers conferred on him by paragraph (a) of this subsection, an officer of the Revenue Commissioners or a member of the Garda Síochána may, if he has reasonable grounds to suspect that a motor vehicle in respect of which an offence under this section is being committed is kept at any premises, enter and inspect the premises, other than a dwelling, at any time between the hours of 8 a.m. and 6 p.m. on any day, and bring onto the premises any motor vehicle being used by him in the course of his duties.
(c) If following the interrogation provided for in paragraph (a) of this subsection proof of the payment of the duty mentioned therein is not produced, an officer of the Revenue Commissioners may, if he has reasonable grounds to suspect that the duty in question has not been paid, seize, as liable to forfeiture, the motor vehicle in which the gaseous hydrocarbons are kept.
(d) When exercising any power conferred by this subsection, an officer of the Revenue Commissioners shall, if so requested by any person affected, produce to him the commission or deputation of the Revenue Commissioners appointing him to be such officer.
(6) In any proceedings against a person for selling, delivering, using or keeping gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid, or on which a rebate under subsection (2) of this section has been allowed, for combustion in the engine of a motor vehicle, it shall be presumed, until the contrary is proved, that the duty has not been paid or that the rebate has been allowed, as the case may be.
(7) The Revenue Commissioners may make regulations for giving effect to the provisions of section 41 of this Act and this section and, in particular, for—
(a) governing the production, sale, delivery, storage and use of gaseous hydrocarbons in liquid form,
(b) requiring a person who stores, sells or uses gaseous hydrocarbons in liquid form to keep in such manner as may be prescribed by them, and to preserve for a specified period, any books, documents, accounts and records relating to the purchase, receipt, sale or disposal by him of such gaseous hydrocarbons and to allow any officer of the Revenue Commissioners to inspect and take copies of such books, documents, accounts and records,
(c) requiring gaseous hydrocarbons in liquid form and containers for such gaseous hydrocarbons to be marked in such manner as they may specify in the regulations,
(d) requiring information relating to the supply or use of gaseous hydrocarbons in liquid form and containers of such gaseous hydrocarbons to be given by producers of and dealers in such gaseous hydrocarbons and by any person who is an owner of, or who is for the time being in charge of, any motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof.
(8) No person shall—
(a) use for combustion in the engine of a motor vehicle or keep in a tank or other container connected to the engine of a motor vehicle any gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid or on which a rebate of duty under subsection (2) of this section has been allowed, or
(b) purchase or receive from a person who is not the holder of a licence under subsection (4) of this section any motor vehicle gas.
(9) Any person who contravenes or fails to comply with the provisions of this section or any regulation under this section or who resists, obstructs or impedes an officer of the Revenue Commissioners or a member of the Garda Síochána in the exercise of any power conferred on him by this section or any regulation under this section shall be guilty of an offence and shall be liable, on conviction, to an excise penalty of £500 and the motor vehicle gas in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle, if it is a second or subsequent offence by the person under this section, the vehicle shall be forfeited.
(10) This section shall come into operation on such day as the Minister for Finance may appoint by order.
Amendment of section 21 (duties on hydrocarbon oils) of Finance Act, 1935.
43.—Section 21 of the Finance Act, 1935, is hereby amended by the substitution in subsection (12) (inserted by the Finance Act, 1940) of “£500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—
(i) if it is a second or subsequent offence under the section by the person, or
(ii) if the vehicle has, in substitution for or in addition to the normal fuel tank or tanks of the vehicle, a tank or other container that is concealed, is connected to the engine of the vehicle and contains hydrocarbon oil (chargeable with either of the duties of excise imposed by Paragraph 12 of the Order of 1975) on which neither of the said duties has been paid or on which a rebate under Paragraph 12 (3) of the said Order has been allowed,
the vehicle shall be forfeited” for “one hundred pounds and, in addition, the oil shall be forfeited” and so much of subsection (12), as so amended, as follows paragraph (e) thereof, is set out in the Table to this section.
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such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—
(i) if it is a second or subsequent offence under the section by the person, or
(ii) if the vehicle has, in substitution for or in addition to the normal fuel tank or tanks of the vehicle, a tank or other container that is concealed, is connected to the engine of the vehicle and contains hydrocarbon oil (chargeable with either of the duties of excise imposed by Paragraph 12 of the Order of 1975) on which neither of the said duties has been paid or on which a rebate under Paragraph 12 (3) of the said Order has been allowed,
the vehicle shall be forfeited.
Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
44.—Section 34 of the Finance Act, 1963, is hereby amended by the substitution, in subparagraph (i) of paragraph (c) and subparagraph (ii) of paragraph (d) of subsection (4) and in subsection (5) of “£500” for “one hundred pounds” and the said subparagraphs (i) and (ii) and subsection (5), as so amended, are set out in the Table to this section.
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(i) in case treble the estimated value exceeds £500, the offence shall be tried on indictment, and
(ii) where treble the value so determined exceeds £500, the offence shall be tried on indictment,
(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £500.
Making of customs entry and payment of duties on imported aircraft and ships.
45.—(1) A person who imports an aircraft, ship, boat or other vessel liable, on importation, to a duty of customs or a duty of excise shall himself, or by his agent, within 7 days of the time of the importation—
(a) make customs entry thereof by delivering to the proper Officer of Customs and Excise an entry thereof in such form and manner as is directed under section 55 of the Customs Consolidation Act, 1876, and
(b) pay any such duties payable thereon.
(2) A person who contravenes subsection (1) of this section shall be guilty of an offence under the Customs Acts and shall be liable, on conviction to a penalty of £500 and the aircraft, ship, boat or other vessel in relation to which the offence was committed shall be forfeited.
Confirmation of Orders.
46.—The Orders mentioned in the Table to this section are hereby confirmed.
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S.I. No. 127 of 1975 | Imposition of Duties (No. 218) (Customs Duties and Form of Customs Tariff) Order, 1975. |
S.I. No. 131 of 1975 | Imposition of Duties (No. 219) (Customs Duties and Form of Customs Tariff) Order, 1975. |
S.I. No. 307 of 1975 | Imposition of Duties (No. 221) (Excise Duties) Order, 1975. |
S.I. No. 320 of 1975 | Imposition of Duties (No. 222) (Customs Duties and Form of Customs Tariff) Order, 1975. |
S.I. No. 324 of 1975 | Imposition of Duties (No. 223) (Footwear) Order, 1975. |
PART III
Stamp Duties
Extension of time for claiming repayment of certain stamp duties.
47.—(1) The Revenue Act, 1898, is hereby amended by the substitution for section 13 of the following section:
“13. In the provisions of sections 9, 10 and 12 of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made ‘6 years’ shall be substituted for ‘two years’”.
(2) Subsection (5) of section 49 and the proviso to subsection (4) of section 50 of the Finance Act, 1969, are hereby amended by the substitution of “6 years” for “two years”, and the said subsection (5) and the said proviso, as so amended, are set out in the Table to this subsection.
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(5) In each such case as is referred to in subsection (4) of this section, the Revenue Commissioners may repay the duty charged on the instrument, provided that the application for exemption and repayment is made within 6 years after the date of the instrument.
Provided that the application for repayment is made within 6 years after the date of the decrease in the consideration.
Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.
48.—Section 49 of the Finance Act, 1969, is hereby amended by the substitution for subsections (2) and (3) of the following subsections—
“(2) With effect on and from the 1st day of January, 1976, subsection (1) of this section shall have effect in relation to an instrument if, but only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for Local Government has certified that he is satisfied that the house to which the instrument relates complies or, on the basis of evidence submitted to him, will comply, with the requirements of one of the following sections, namely, sections 2 and 7 of the Housing (Loans and Grants) Act, 1962, and sections 15 to 18 and 20 of the Housing Act, 1966, in relation to the making of a grant in respect of the house under the section.
(3) Stamp duties shall not be chargeable in the case of a conveyance, transfer or lease of a house by a local authority under the provisions of the Housing Act, 1966, or of a conveyance, transfer or lease of a house by a society registered under the Industrial and Provident Societies Acts, 1893 to 1966, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member.”.
PART IV
Value-Added Tax
Commencement.
49.—This Part, other than sections 51, 52, 54 to 59 and 62, shall be deemed to have come into operation as on and from the 1st day of March, 1976.
Definitions (Part IV).
50.—In this Part—
“the Act of 1973” means the Finance Act, 1973;
“the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 3 (delivery of goods) of Principal Act.
51.—Section 3 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (e) of subsection (1):
“(e) the application by a person for the purposes of his business of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted or imported by him or by another person on his behalf, except where tax chargeable in relation to the goods would, if they had been delivered to the first-mentioned person by an accountable person, be wholly deductible under section 12, and”.
Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
52.—Section 10 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection:
“(6A) (a) In this subsection ‘duty’ means an excise duty chargeable on the importation, manufacture or production of goods or a customs duty.
(b) The amount on which tax is chargeable on the delivery of goods liable to duty shall, where the delivery is made before the duty falls due, be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the delivery.”.
Amendment of section 11 (rates of tax) of Principal Act.
53.—Section 11 of the Principal Act is hereby amended—
(a) by the substitution in subsection (1) of the following paragraph for paragraph (a) (inserted by the Act of 1973):
“(a) 10 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Third Schedule or the rendering of services of a kind specified in Part II of that Schedule,”,
(b) by the substitution of the following paragraphs for paragraphs (c), (d) and (e) of subsection (1):
“(c) (i) 35 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Fourth Schedule,
(ii) 40 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part II of the Fourth Schedule,
(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i), (v) or (xvi) of the Second Schedule or the delivery of goods of a kind specified in paragraphs (vi) to (viii), (xii) to (xv) and (xvii) to (xx) of that Schedule or the rendering of services of a kind specified in that Schedule, and
(e) 20 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services.”,
(c) by the substitution of the following subsection for subsection (7)—
“(7) (a) Sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax in respect of the promotion of a dance, and the promotion of a dance or a series of dances by a person shall be deemed, for the purposes of this Act, to be a separate business carried on by such person.
(b) Notwithstanding subsection (1) and section 10, tax shall, in relation to the promotion of a dance, be charged at the rate specified in subsection (1) (a) on the total amount of money, excluding tax, received or receivable from persons admitted to the dance in respect of admission together with the total amount of money (if any), excluding tax, received or receivable in respect of—
(i) goods of a kind specified in paragraph (e) (i) delivered, or
(ii) services of a kind specified in paragraph (e) (ii) rendered, in connection with the dance where payment of the consideration in respect thereof is a condition of admission to the dance and is not included in the consideration in respect of admission.
(c) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so.
(d) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c).
(e) In this subsection—
‘the promotion of a dance’ includes—
(i) the delivery in connection with the dance of any goods to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such delivery is included in the consideration in respect of admission to the dance or is a condition of admission,
(ii) the rendering in connection with the dance of any services to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such rendering is included in the consideration in respect of admission to the dance or is a condition of admission;
‘dance’ does not include a dance the number of persons to be admitted to which is limited to one hundred and the consideration for admission to which does not exceed twenty pence.”.
Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
54.—Section 12 of the Principal Act is hereby amended by the substitution for paragraph (d) of and the proviso to subsection (1) of the following :
“(d) the tax chargeable during such period in respect of goods applied for the purposes of his business and treated as delivered in accordance with section 3 (1) (e):
Provided that, in relation to—
(i) the application of any goods of a kind specified in the Fourth Schedule by a person for the purposes of his business and treated as delivered in accordance with section 3 (1) (e),
(ii) the delivery (otherwise than by virtue of section 3 (1) (e)) of any goods of a kind specified in the Fourth Schedule delivered to a manufacturer of goods of the kind so delivered, being goods applied by him for the purposes of his business otherwise than as stock-in-trade (within the meaning of section 34), or
(iii) the delivery (otherwise than by virtue of section 3 (1) (e)) or importation of any goods of a kind specified in the Fourth Schedule delivered to or imported by a person other than a manufacturer of goods of the kind so delivered or imported,
the amount deductible under this section by any such person shall not exceed a sum representing tax at the rate for the time being specified in section 11 (1) (a) on the amount or value, as the case may be, on which tax was chargeable in respect of the application, delivery or importation in question.”.
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
55.—Section 15 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (a) of subsection (4):
“(a) Subject to paragraph (b), the value of any goods for the purpose of this section shall be their value as ascertained in accordance with Regulation 14 of the European Communities (Customs) Regulations, 1972, increased by the amount of any duty, levy or other tax (excluding value-added tax) payable in relation to their importation.”.
Amendment of section 21 (interest) of Principal Act.
56.—Section 21 of the Principal Act is hereby amended by the substitution for paragraph (b) of subsection (2) of the following paragraph:
“(b) to tax recoverable by virtue of a notice under section 23 as if (whether a notice of appeal under that section is received or not) the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.”.
Amendment of section 26 (penalties generally) of Principal Act.
57.—Section 26 of the Principal Act is hereby amended by the substitution for paragraph (d) of subsection (6) of the following paragraphs:
“(d) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was a registered person or was not a registered person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was a registered person or was not a registered person, as the case may be,
(e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.”.
Amendment of section 32 (regulations) of Principal Act.
58.—Section 32 of the Principal Act is hereby amended by the insertion in subsection (1), after paragraph (u), of the following paragraph:
“(uu) the adjustments to be made by an accountable person of any apportionment referred to in paragraph (x) or deduction under section 12 previously made, being adjustments by reference to changes, occurring not later than five years from the end of the taxable period to which the original apportionment or deduction relates, in any of the matters by reference to which the apportionment or deduction was made or allowed, and the determination of the taxable period in and from which or in which any such adjustment is to take effect;”.
Amendment of section 34 (relief for stock-in-trade held on the specified day) of Principal Act.
59.—Section 34 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (a) of subsection (5):
“(a) movable goods of a kind that are delivered by the person in the ordinary course of his business being goods which are actually held for delivery (otherwise than by virtue of section 3 (1) (e)) or which would be so held if they were mature or if their manufacture, preparation or construction were complete, or”.
Substitution of new schedules for First, Second, Third and Fourth Schedules (exempted activities and rates of tax) to Principal Act.
60.—The Principal Act is hereby amended by—
(a) the substitution for the First Schedule thereto of the Schedule contained in Part I of the Table to this section,
(b) the substitution for the Second Schedule thereto of the Schedule contained in Part II of the said Table,
(c) the substitution for the Third Schedule thereto of the Schedule contained in Part III of the said Table, and
(d) the substitution for the Fourth Schedule thereto of the Schedule contained in Part IV of the said Table.
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PART I
FIRST SCHEDULE
Exempted Activities
(i) Supply of stocks, shares and other securities;
(ii) supply of unused Irish postal, fiscal or social insurance stamps; or other stamps, coupons or tokens when supplied as things in action for a money consideration which is charged separately from the consideration for any goods or other services supplied in conjunction with the supply of such things in action and which is reasonable having regard to the exchange value of such things in action;
(iii) delivery of water by local authorities;
(iv) letting of immovable goods with the exception of—
(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part,
(b) letting in the course of carrying on a hotel business, and
(c) provision of parking accommodation for vehicles by the operators of car parks;
(v) provision of board and lodging otherwise than in the course of carrying on a hotel business;
(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;
(vii) services given in return for wages and salaries in respect of which income tax is chargeable under Schedule E of the Income Tax Act, 1967;
(viii) professional services of a medical, dental, optical or educational nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;
(ix) services of a medical or educational nature rendered by hospitals, nursing homes, schools and similar establishments; and catering services rendered—
(a) to patients of a hospital or nursing home in the hospital or nursing home, and
(b) to students of a school in the school;
(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;
(xi) services rendered in the course of their profession by barristers;
(xii) agency services in regard to—
(a) the arrangement of passenger transport or accommodation for persons,
(b) the delivery of goods sold by a house agent, or by an auctioneer in such circumstances that the goods are not regarded as delivered by the auctioneer,
(c) the collection of debts, rents or insurance premiums, and
(d) the rendering of other exempt services;
(xiii) banking and insurance services;
(xiv) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;
(xv) the national broadcasting and television services, excluding advertising;
(xvi) transport in the State of passengers and their accompanying baggage;
(xvii) betting;
(xviii) the issue of tickets or coupons for the purpose of a lottery;
(xix) admissions to zoological gardens;
(xx) the promotion of and admissions to sporting events and agricultural, commercial or industrial fairs, shows or exhibitions;
(xxi) the collection, storage and supply of human blood;
(xxii) funeral undertaking;
(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor;
(xxiv) delivery of live horses;
(xxv) delivery of live greyhounds;
(xxvi) the natural or artificial insemination of livestock.
PART II
SECOND SCHEDULE
Goods and Services Chargeable at the Rate of Zero Per Cent.
(i) Goods delivered—
(a) outside the State, or
(b) inside the State but subject to a condition that they are to be transported directly by or on behalf of the person making the delivery—
(I) outside the State, or
(II) to a registered person within the customs-free airport;
(ii) services rendered outside the State;
(iii) the carriage of goods in the State by or on behalf of a person in execution of a contract to transfer the goods to or from a place outside the State;
(iv) the provision of docking, landing, loading or unloading facilities, including customs clearance, directly in connection with the disembarkation or embarkation of passengers or the importation or exportation of goods;
(v) goods delivered on board ships or aircraft going to places outside the State; and the repairing and servicing of ships and aircraft engaged in international commercial transport of passengers and goods;
(vi) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;
(vii) animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;
(viii) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
(ix) services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids;
(x) the construction, repair, maintenance and improvement of roads, harbours, and sewerage works by the State, local authorities or harbour authorities;
(xi) life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service;
(xii) food and drink of a kind used for human consumption, excluding food and drink specified in paragraph (xv) of the Third Schedule;
(xiii) medicine of a kind used for human oral consumption;
(xiv) medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;
(xv) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food;
(xvi) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied—
(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (d) and, in relation to the delivery of the remainder of which for a separate consideration, tax would be chargeable at the rate specified in section 11 (1) (e),
(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and
(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration tax would be chargeable at the rate specified in the said section 11 (1) (e), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2½ pence, whichever is the lesser;
(xvii) articles of personal clothing, footwear and textile handkerchiefs, excluding articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material;
(xviii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;
(xix) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;
(xx) (a) coal, peat and other solid substances held out for sale solely as fuel,
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
(c) electricity,
(d) hydrocarbon oil of a kind used for domestic or industrial heating excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961) other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations.
PART III
THIRD SCHEDULE
PART I
Goods Chargeable at the Rate Specified in Section 11 (1) (a)
(i) Animal medicine excluding medicine—
(a) of a kind specified in paragraph (xiv) of the Second Schedule, or
(b) which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;
(ii) animal and vegetable produce in an unprocessed state, such as wool, horsehair, bristles, feathers, hides, skins, carcases, roots, plants and cereals;
(iii) fertiliser other than fertiliser of a kind specified in paragraph (viii) of the Second Schedule;
(iv) live animals, other than horses and greyhounds;
(v) machinery, plant or equipment of a kind commonly used by farmers or fishermen in the State for the purposes of their occupation and not commonly used for any other purpose;
(vi) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing for a purpose other than the production of food;
(vii) printed books and booklets;
(viii) newspapers and periodicals;
(ix) maps, atlases and globes;
(x) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being—
(a) blocks, beams, piles, pillars, posts, slabs, lintels, sills and members of concrete, whether reinforced or not,
(b) cement, concrete, lime, mortar, plaster, stone and bricks,
(c) dampcourse felts and other materials normally supplied as dampcourses,
(d) earth, sand and gravel,
(e) floor and wall tiles of concrete or clay,
(f) flue liners and chimney pots,
(g) glass in the sheet, but not including mirrors,
(h) insulation material in the form of sheets, slabs or rolls,
(i) nails, screws, bolts, nuts, hinges, locks, fasteners; and fittings for doors, windows, tubing and gutters,
(j) paint and distemper
(k) plaster board,
(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation,
(m) roofing felts and semi-solid substances used as a substitute for roofing felts,
(n) roofing tiles, including ridge and hip tiles and slates,
(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished,
(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed or similarly finished,
(q) tar, asphalt, bitumen and pitch,
(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted,
(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewage;
(xi) goods (other than hand tools) of any of the following descriptions namely:
(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle),
(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters),
(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete,
(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for the transport or handling of goods over short distances, and
(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose;
(xii) immovable goods;
(xiii) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use;
(xiv) calculating machines, accounting machines, cash registers, postage franking machines and similar machines incorporating a calculating device, automatic data processing machines and units thereof, magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, parts suitable for use solely or principally with any of the machines specified in this paragraph;
(xv) food and drink for human consumption of the following descriptions, that is to say—
(a) beverages chargeable with any duty of excise specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations thereof,
(b) other manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but excluding—
(I) tea and preparations thereof,
(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, or
(III) preparations and extracts of meat, yeast, egg or milk,
(c) ice cream, ice lollipops, water ices and similar frozen products, and prepared mixes and powders for making such products,
(d) (I) chocolates, sweets and similar confectionery (including drained, glacé or crystallised fruits), biscuits, crackers and wafers of all kinds, and all other confectionery and bakery products excluding bread,
(II) in this subparagraph “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—
(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,
(2) fat, sugar and bread improver, subject to the limitation that the weight of any ingredient specified in this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,
(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,
other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting, and
(e) any of the following when supplied for human consumption without further preparation, namely, potato crisps, potato sticks, potato chips, potato puffs and similar products made from potato, or from potato flour or from potato starch, popcorn, and salted or roasted nuts whether or not in shells;
(xvi) medicines for human use other than by oral consumption, excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches, germicides, insecticides, antiseptics or disinfectants;
(xvii) medical equipment and appliances being—
(a) apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus),
(b) furniture designed exclusively for medical, dental, surgical or veterinary use (for example, operating tables and hospital beds with mechanical fittings),
(c) invalid carriages, and other vehicles of a kind designed for use by invalids or infirm persons,
(d) mechano-therapy appliances, massage apparatus, oxygen therapy apparatus, artificial respiration and similar apparatus and breathing appliances, excluding articles of a kind not designed exclusively for medical use,
(e) medical, dental, surgical and veterinary instruments and appliances of a kind used solely in professional practice either to make a diagnosis or to prevent or treat an illness or to operate,
(f) orthopaedic appliances, surgical belts, trusses and the like, artificial limbs, eyes, teeth and other artificial parts of the body, deaf aids, splints and other fracture appliances,
(g) parts or accessories suitable for use solely or principally with any of the goods specified in subparagraphs (a) to (f),
(h) diagnostic reagents,
(i) x-ray film, and opacifying preparations for x-ray examinations,
(j) wadding, gauze, bandages and similar goods (for example, dressings, adhesive plasters, poultices) and surgical sutures;
(xviii) railway rolling stock and parts thereof, railway and tramway track fixtures, traffic signalling equipment (including fog signals), railway and tramway track construction materials of iron or steel, including rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates, rail chips, bedplates and ties;
(xix) mechanically propelled road vehicles, other than vehicles of a kind specified in Part I of the Fourth Schedule;
(xx) trailers (excluding caravans, mobile homes and trailer tents);
(xxi) ships, boats and other vessels excluding—
(a) ships, boats and other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and
(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats;
(xxii) tobacco;
(xxiii) fuel, other than fuel of a kind specified in paragraph (xx) of the Second Schedule;
(xxiv) hydrocarbon oil (including greases), other than hydrocarbon oil of a kind specified in paragraph (xx) of the Second Schedule;
(xxv) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;
(xxvi) spare parts for goods of a kind specified in paragraphs (v) and (xx) and for mechanically propelled road vehicles, bicycles and boats;
(xxvii) bodies and chassis designed for mechanically propelled road vehicles other than for motor vehicles of a kind specified in Part I of the Fourth Schedule;
(xxviii) second-hand movable goods, other than goods of a kind specified in the Second Schedule or the Fourth Schedule;
(xxix) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied:
(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (a) and, in relation to the delivery of the remainder of which for such a consideration, tax would be chargeable at any other rate or rates,
(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and
(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration or separate considerations tax would be chargeable at a rate or rates other than the rate specified in the said section 11 (1) (a), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2½ pence, whichever is the lesser.
PART II
Services Chargeable at the Rate Specified in Section 11 (1) (a)
(i) Services other than the hiring or letting of goods;
(ii) the hiring (in this paragraph referred to as the current hiring) to a person of—
(a) goods of a kind described in subparagraph (a) or (b) of paragraph (xxi) of Part I of this Schedule, or
(b) a caravan, mobile home or trailer tent,
under an agreement, other than an agreement of the kind referred to in section 3 (1) (b), for any term or part of a term which, when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person during the period of 12 months ending on the date of the commencement of the current hiring, does not exceed 5 weeks;
(iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (a);
(iv) the hiring of goods of a kind specified in the Fourth Schedule;
(v) the hiring of cinematograph films;
(vi) the letting of immovable goods;
(vii) the hiring to a person under an agreement in writing, other than an agreement of the kind referred to in section 3 (1) (b), entered into before the 24th day of October, 1972, of movable goods in the possession of the person on the 1st day of November, 1972, of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (e);
(viii) the hiring of goods of a kind specified in paragraph (xvii) of the Second Schedule.
PART IV
FOURTH SCHEDULE
PART I
Goods Chargeable at the Rate Specified in Section 11 (1) (c) (i)
Motor vehicles designed and constructed for the conveyance of persons by road, and sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, whether or not designed and constructed for the purpose aforesaid, excluding vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalids carriages and other vehicles of a type designed for use by invalids or infirm persons.
PART II
Goods Chargeable at the Rate Specified in Section 11 (1) (c) (ii)
(i) Radio receiving sets and television receiving sets which are of the domestic or portable type or which are of a kind suitable for use in road vehicles;
(ii) gramophones, radiogramophones, record reproducers;
(iii) gramophone records.
Consequential amendments.
61.—In consequence of the amendments specified in sections 53 and 60 and the repeals specified in Part II of the Fifth Schedule, the Principal Act is hereby further amended as specified in Part II of the First Schedule.
Priority in bankruptcy and winding-up.
62.—(1) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are to be paid in priority to all other debts in the distribution of the property of a person, being a bankrupt, arranging debtor, or person dying insolvent, any tax for which the person is liable in relation to taxable periods which shall have ended within the period of 12 months next before the date on which the order of adjudication of the bankrupt was made, the petition of arrangement of the debtor was filed, or, as the case may be, the person died insolvent and any interest payable by the person under section 21 of the Principal Act.
(2) (a) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are to be paid in priority to all other debts in the winding-up of a company any tax for which the company is liable in relation to taxable periods which shall have ended within the period of 12 months next before the relevant date and any interest payable by the company under section 21 of the Principal Act.
(b) Paragraph (a) shall, for the purposes of section 98 of the Companies Act, 1963, be deemed to be contained in section 285 of that Act.
(c) In paragraph (a) “the relevant date” has the same meaning as it has in section 285 of the Companies Act, 1963.
Transitional provisions in respect of motor vehicles.
63.—(1) In this section—
“qualified vehicles” means vehicles which, on or before the 29th day of February, 1976, were delivered to or imported by a person other than a manufacturer of goods of the kind so delivered or imported in such circumstances that tax at the rate of 36·75 per cent. was chargeable in relation to such delivery or importation;
“relevant delivery” means a delivery of any qualified vehicles in such circumstances that, but for this section, tax at the rate of 10 per cent. would be chargeable;
“vehicles” means goods (other than second-hand goods) of a kind specified in Part I of the Fourth Schedule (inserted by this Act) to the Principal Act.
(2) During the period which commenced on the 1st day of March, 1976, and ended on the 30th day of April, 1976, notwithstanding the provisions of section 11 of the Principal Act, tax shall, in relation to a relevant delivery, be chargeable and be deemed to have been chargeable at the rate of 6·75 per cent.
(3) Notwithstanding the provisions of section 12 (1) of the Principal Act, the amount deductible by a person under that section in relation to—
(a) any qualified vehicles, and
(b) the delivery or importation of any vehicles (not being qualified vehicles) in relation to the consideration for a delivery of which by him tax was charged at the rate of 6·75 per cent.,
shall not exceed, in the case of a delivery of such goods to him, 6·75 per cent. of the consideration payable by him exclusive of any tax payable in respect of the delivery by the person making the delivery and, in the case of an importation, 6·75 per cent. of the value of the goods calculated in accordance with section 15 (4) of the said Act.
PART V
Excise Duties on Mechanically Propelled Vehicles
Chapter I
General
Interpretation and commencement (Part V).
64.—(1) In this Part—
“the Act of 1920” means the Roads Act, 1920;
“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952;
“general licence” means a licence issued under section 9 of the Act of 1920;
“licensing authority” means a county council or the corporation of a county borough;
“the Minister” means the Minister for Local Government;
“motor dealer” means a person who carries on the business of manufacturing, repairing or selling vehicles to which this Part applies;
“prescribed” means prescribed by regulations made by the Minister under this Part;
“public place” means any street, road or other place to which the public have access with vehicles, whether as of right or by permission and whether subject to or free of charge;
“relevant licensing authority” means, in relation to a vehicle, the licensing authority in whose functional area the vehicle is for the time being ordinarily kept or in case the vehicle is not ordinarily kept in a particular such area, the licensing authority in whose functional area is situate the principal place of business of the person by whom the vehicle is kept or the place where he ordinarily resides;
“relevant person”, in relation to a vehicle, means a person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Act of 1920;
“vehicle”, except where the context otherwise requires, means a mechanically propelled vehicle;
“vehicle excise duty” means the duty of excise charged and levied under section 1 of the Act of 1952.
(2) A person shall for the purposes of this Part be regarded as keeping a vehicle in a public place if he causes it to be in such place for any period, however short.
(3) This Part, other than section 79, shall come into operation on such day or days as may be fixed therefor by order or orders of the Minister, either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions of this Part.
Regulations generally (Part V).
65.—(1) The Minister may make regulations for prescribing any matter referred to in this Part as prescribed.
(2) Every regulation made by the Minister under this Part shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Application of Part V.
66.—(1) Subject to subsection (2) of this section, this Part applies to any vehicle in respect of which vehicle excise duty may be charged.
(2) For so long as a vehicle is used under the authority of a general licence sections 70 and 71 of this Act shall not apply to it.
(3) The Minister may by regulations provide for the exemption of persons using or keeping vehicles which are of a class or description specified in the regulations from all or any of the requirements of this Part, other than section 70, in so far as the requirement or requirements to which the regulations relate apply to the vehicles.
Certain particulars relating to and transfers of certain vehicles to be furnished to licensing authorities.
67.—(1) Where a person—
(a) keeps for any period a vehicle in respect of which vehicle excise duty is chargeable, and
(b) a licence referred to in section 1 of the Act of 1952 has not been issued in respect of the vehicle,
the person shall, not later than seven days after the commencement of the period, furnish to the relevant licensing authority in the prescribed manner the particulars prescribed for the purposes of this subsection.
(2) Where as regards a vehicle to which this Part applies the relevant person transfers his interest in the vehicle, the person making the transfer shall within the prescribed period notify in the prescribed manner the relevant licensing authority of the transfer and give to that authority the particulars prescribed for the purposes of this subsection.
(3) Every person who on the commencement of this section is a person to whom a licence mentioned in section 1 of the Act of 1952 has been issued, being a licence which is in force on such commencement, shall, as regards the vehicle to which the licence relates, be deemed to have complied with the requirements of subsection (1) of this section.
(4) Regulations made pursuant to section 12 (1) (d) of the Act of 1920 and which are in force on the commencement of this section shall be deemed also to have been made under this Part by the Minister.
(5) Any person who—
(a) fails to comply with a requirement of subsection (1) or (2) of this section, or
(b) in purported compliance with any obligation to which he is subject by virtue of the said subsection (1) or (2), gives any information which he knows to be false in a material particular or recklessly gives information which is so false,
shall be guilty of an offence.
Chapter II
Liability for, and Consequences of Non-Payment of, Vehicle Excise Duty
Payment and recovery of vehicle excise duty.
68.—(1) Vehicle excise duty which is charged in respect of a vehicle and which is for the time being unpaid shall be payable to the relevant licensing authority by any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person.
(2) In case vehicle excise duty charged in respect of a vehicle remains unpaid after the expiration of the period of fourteen days beginning on the day on which the duty is charged, the duty shall be recoverable by the relevant licensing authority as a simple contract debt and proceedings for its recovery may be taken in any court of competent jurisdiction by the authority, or by any person appointed by the authority for the purposes of this section (which appointment the authority is hereby authorised to make), against any person by whom, by virtue of subsection (1) of this section, the duty is payable to the authority.
(3) Where vehicle excise duty is chargeable on any vehicle, the relevant licensing authority may issue a certificate under this section certifying either or both of the following, namely;
(a) the amount (if any) of duty which is unpaid on the date of the certificate, and
(b) the name of the person standing entered on that date in relation to the registration of the vehicle.
(4) In any legal proceedings a certificate issued under subsection (3) of this section shall be prima facie evidence of the facts thereby certified, and any document purporting to be such a certificate shall be admitted as evidence without proof of the signature of the person purporting to sign the certificate or that the person was an officer of the licensing authority issuing the certificate, until the contrary is shown.
(5) In any proceedings for the recovery of vehicle excise duty charged on a vehicle, other than a vehicle to which section 70 of this Act applies, it shall be a defence for the defendant to prove that the vehicle was not at any time during the period to which the duty relates used either by him or by another person pursuant to a duly given authorisation.
Vehicles to which section 70 applies.
69.—(1) Section 70 of this Act applies to a vehicle to which a declaration under this section relates.
(2) The Government may by order declare that any mechanically propelled vehicle which is a vehicle to which this Part applies and is of a class or description specified in the order shall, for so long as the order remains in force, be a vehicle to which section 70 of this Act applies.
(3) The Government may by order revoke or amend an order under this section (including an order under this subsection).
(4) Where, on an application being made in the prescribed manner as regards, and on the prescribed particulars being furnished in respect of, a vehicle which apart from this section would be a vehicle to which section 70 of this Act applies, the relevant licensing authority is satisfied that the vehicle is permanently incapable of being used or has been broken up or destroyed or has been exported permanently, the relevant licensing authority shall amend in the prescribed manner the particulars furnished as regards the vehicle pursuant to section 5 of the Act of 1920 or pursuant to this Part, and thereupon the vehicle shall cease to be one in relation to which the said section 70 applies.
(5) Where an application is made in the prescribed manner as regards, and the prescribed particulars are furnished in respect of, a vehicle which apart from this subsection would be a vehicle to which section 70 of this Act applies and the relevant licensing authority is satisfied that the vehicle has been stolen and has not been recovered and that such conditions or requirements (if any) as may be prescribed for the purposes of this subsection have been complied with, then for so long as, after the determination of the application by the authority, the vehicle continues not to be recovered, the said section 70 shall not, as respects the vehicle, apply to the person making the application.
(6) An application under this section shall be determined as soon as may be by the licensing authority by which it is duly received.
(7) When an order under this section is proposed to be made by the Government, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
Continuous liability for vehicle excise duty payable as regards certain vehicles.
70.—(1) Subject to subsection (2) of this section, vehicle excise duty shall be chargeable in respect of a vehicle to which this section applies whether or not the vehicle is used in a public place and any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person shall be liable for payment of the duty.
(2) A person shall not be liable by virtue of subsection (1) of this section to pay vehicle excise duty for—
(a) any period for which such duty has been paid and has not been repaid in consequence of the surrender of a licence,
(b) any period during which he keeps the vehicle solely for the purpose of repairing, maintaining or selling it in the course of his business as a motor dealer or using it under the authority of a general licence in the course of his business as a motor dealer.
Using and keeping vehicles on which chargeable vehicle excise duty is unpaid.
71.—(1) Where vehicle excise duty is chargeable on a vehicle (whether by virtue of this Act or the Act of 1952) and is unpaid, then any person who, at any time while the duty remains unpaid, uses, parks or otherwise keeps the vehicle in a public place or causes another person to so use the vehicle or who authorises such use of the vehicle by another person shall be guilty of an offence.
(2) Where a defendant charged with an offence under this section was the servant of the person by whom the vehicle was kept, it shall be a good defence to the charge for the defendant to show that he was using the vehicle in obedience to the express orders of that person.
(3) (a) Where a person is convicted of an offence under this section he shall not be liable to have imposed on him in respect of the same act a penalty under section 13 (1) of the Act of 1920.
(b) Where a penalty referred to in paragraph (a) of this subsection is imposed on a person, he shall not be convicted of an offence under this section in relation to the same act.
Additional liability for using vehicle on which vehicle excise duty is unpaid.
72.—Where a person convicted of an offence under section 71 of this Act or section 13 (1) of the Act of 1920 is, at the time of the offence, as regards the vehicle in respect of which the offence was committed, the relevant person, the court shall, in addition to any penalty which it may impose in respect of the offence, order him to pay the relevant licensing authority a sum equal to the amount or, as may be appropriate, the aggregate of the amounts, of vehicle excise duty which, on the date of the conviction, is, by virtue of section 68 of this Act, recoverable from him by the relevant licensing authority.
Chapter III
Miscellaneous
Licences to be fixed to and exhibited on vehicles.
73.—(1) Where a vehicle to which this Part applies is used, parked or otherwise kept at any time in a public place, if while the vehicle is being so used, parked or kept there is not fixed to and exhibited on the vehicle in accordance with section 5 (5) of the Act of 1920 a licence which is both issued in respect of the vehicle and is for the time being in force, then the person by whom the vehicle is so used, parked or kept at the time shall be guilty of an offence, and in addition to the person aforesaid, the person (if he is not the person aforesaid) who on the day on which the offence is committed is in relation to the vehicle the relevant person shall also be guilty of an offence.
(2) A person shall not be convicted under this section and under section 12 (4) of the Act of 1920 in respect of the same omission.
Provisions supplementary to section 73.
74.—(1) Subsections (2), (3) and (5) of section 103 of the Road Traffic Act, 1961, shall apply in relation to an offence under section 73 of this Act as if the offence were an offence to which the said section 103 applies.
(2) Section 2 of the Local Authorities (Traffic Wardens) Act, 1975, shall be construed and shall have effect as if subsection (2) thereof contained a reference to functions relating to an offence under section 73 of this Act.
(3) Section 3 of the Local Authorities (Traffic Wardens) Act, 1975, shall apply to an offence under section 73 of this Act and the said section 3 shall be construed and shall have effect in accordance with the foregoing.
Onus of proof; defence.
75.—(1) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to negative by evidence the existence of any licence referred to in section 1 of the Act of 1952 and the onus of proving the existence of such licence shall be on the person seeking to avail himself thereof.
(2) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to prove that at the time at which the offence is alleged to have been committed, either by virtue of section 66 (2) or section 69 (4) of this Act, this Part did not apply to, or section 70 of this Act either did not apply to or had not ceased to apply in relation to, the vehicle to which the proceedings relate, or, by virtue of section 69 (5) of this Act or regulations made under section 66 (3) of this Act, the said section 70 or any requirement of this Part, did not apply or had not ceased to apply to the defendant, and in any such proceedings the onus of proving that at the said time this Part did not so apply or the said section 70 either did not apply or had ceased so to apply, shall be on the defendant.
(3) In any proceedings for an offence under this Part in which it is alleged by the prosecution that the defendant caused or authorised the use by another person of a particular vehicle in a public place it shall not be necessary for the prosecution to prove that such use was so caused or authorised, but in such proceedings it shall be a good defence for the defendant to prove that on the occasion in question the vehicle was being used by a person other than the defendant and that the defendant had neither caused nor authorised such use.
Penalties (Part V).
76.—A person guilty of an offence under this Part shall be liable on summary conviction to a fine not exceeding one hundred pounds.
Amendment of section 12 (regulations) of Act of 1920.
77.—(1) Section 12 (1) (e) of the Act of 1920 shall have effect as if the words “(not exceeding five shillings)” were deleted.
(2) Subsection (4) of section 12 of the Act of 1920 is hereby amended by the substitution of “one hundred pounds” for “twenty pounds”, and the said subsection (4), as so amended, is set out in the Table to this section.
TABLE
(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds.
Amendment of section 1 (excise duties in respect of mechanically propelled vehicles on public roads) of Act of 1952.
78.—(1) Section 1 of the Act of 1952 is hereby amended by—
(a) the substitution of “in any public place” for “on public roads” in subsection (1); and
(b) the substitution of the following for subsection (11):
“(11) In this section—
‘public place’ means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;
‘quarter’ means any period of three months.”;
and the said subsection (1), as so amended, is set out in the Table to this section.
(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.
TABLE
1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used in any public place duties of excise at the rates specified in the Schedule to this Act.
Rates of vehicle excise duty.
79.—(1) Subject to subsections (2) and (3) of this section, the Act of 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of March, 1976, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 (4) of the Finance Act, 1973) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £4 for each unit or part of a unit of horse-power |
exceeding 8 horse-power and not exceeding 12 horse-power | £5 for each unit or part of a unit of horse-power |
exceeding 12 horse-power | £6 for each unit or part of a unit of horse-power |
electrically propelled | £22”. |
(2) Subsection (1) of this section shall not have effect in relation to any vehicle—
(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose,
(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose, or
(c) which is used as a hearse and for no other purpose.
(3) Subsection (1) of this section shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.
(4) Proceeds of the variations of duties effected by this section, calculated in such manner as the Minister for Finance may direct, shall, notwithstanding section 3 of the Act of 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Act of 1920.
PART VI
Miscellaneous
Capital Services Redemption Account.
80.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1975 amending section” means section 54 of the Finance Act, 1975;
“the twenty-sixth 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) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1976, subsection (4) of the 1975 amending section shall have effect with the substitution of “£7,122,533” for “£7,272,655”.
(3) Subsection (6) of the 1975 amending section shall have effect with the substitution of “£4,496,112” for “£4,681,565”.
(4) A sum of £9,472,954 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1976.
(5) The twenty-sixth 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 twenty-sixth additional annuity not exceeding £6,097,945 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the twenty-sixth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Repeals.
81.—(1) The enactment mentioned 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 Schedule.
(2) The enactment mentioned 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 Schedule.
(3) (a) Subsection (1) of this section shall be deemed to have come into operation on the 6th day of April, 1976.
(b) Subsection (2) of this section shall be deemed to have come into operation on the 1st day of March, 1976.
Care and management of taxes and duties.
82.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
83.—(1) This Act may be cited as the Finance Act, 1976.
(2) Part I of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Act, 1975.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part IV of this Act shall be construed together with the Value-Added Tax Act, 1972, and the enactments amending or extending that Act.
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1976.
(7) 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.
FIRST SCHEDULE
Amendment of Enactments
PART I
Amendments Consequential on Changes in Personal Reliefs
The Income Tax Act, 1967, is hereby amended in accordance with the following provisions of this paragraph:
(i) In section 138—
(a) in subsection (1), for “£920”, in each place where it occurs, there shall be substituted “£1,010”, for “£575” there shall be substituted “£620”, and for “£1,035” there shall be substituted “£1,125”,
(b) in subsection (2), for “£575”, in each place where it occurs, there shall be substituted “£620”, and for “£635” there shall be substituted “£685”.
(ii) In section 141, in subsection (1A), for “£230” there shall be substituted “£240” and for “£310”, in each place where it occurs, there shall be substituted “£320”.
PART II
Amendments Consequential on Certain Amendments of Value-Added Tax Act, 1972
Number and Year | Short Title | Amendment |
(1) | (2) | (3) |
No. 22 of 1972 | In section 1 (1) the following definition shall be inserted: | |
“‘fur skin’ means any skin with the fur, hair or wool attached except skin of woolled sheep or lamb;”. | ||
In section 3 (5) (b) “either of the rates” shall be substituted for “the rate”. | ||
In section 10 (2A) (b) (ii) (inserted by the Finance Act, 1975) “either of the rates” shall be substituted for “the rate”. | ||
In section 10— | ||
(a) in subsection (7), “10 per cent.” shall be substituted for “14·81 per cent.” (inserted by the Finance Act, 1973), and | ||
(b) in subsection (8) (b), “30 per cent.” shall be substituted for “45 per cent.” (inserted by the Finance Act, 1973). | ||
In section 11— | ||
(a) in subsection (2) (b) (inserted by the Finance Act, 1975) “a rate” shall be substituted for “the rate”, and | ||
(b) in subsection (3), “paragraph (xxix)” shall be substituted for “paragraph (xxxii)”. | ||
In section 15— | ||
(a) in subsection (1), the following paragraph shall be substituted for paragraph (b): | ||
“(b) (i) on goods of a kind specified in Part I of the Fourth Schedule at the rate specified in section 11 (1) (c) (i) on the value of the goods, (ii) on goods of a kind specified in Part II of the Fourth Schedule at the rate specified in section 11 (1) (c) (ii) on the value of the goods, and”, | ||
and | ||
(b) in subsection (4) (b), “10 per cent.” shall be substituted for “14·81 per cent.” (inserted by the Finance Act, 1973). |
SECOND SCHEDULE
Rates of Excise Duty on Spirits
Description of Spirits | Rate of Duty |
£ | |
For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits | 26·0376 |
For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | 41·660 |
For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 35·151 |
THIRD SCHEDULE
Rates of Excise Duty on Tobacco
Description of Tobacco | Rate of Duty | |
£ | ||
Unmanufactured tobacco: | ||
Unstripped or unstemmed: | ||
Containing 10% or more by weight of moisture | the lb. | 6·789 |
Other | the lb. | 6·989 |
Stripped or stemmed: | ||
Containing 10% or more by weight of moisture | the lb. | 6·789 |
Other | the lb. | 6·989 |
Manufactured tobacco: | ||
Cigars | the lb. | 6·817 |
Cigarettes | the lb. | 6·843 |
Cavendish or negrohead: | ||
Manufactured in bond | the lb. | 6·889 |
Other | the lb. | 6·914 |
Snuff: | ||
Containing more than 13% by weight of moisture | the lb. | 6·814 |
Other | the lb. | 6·914 |
Reconstituted or homogenised tobacco: | ||
Containing 10% or more by weight of moisture | the lb. | 6·789 |
Other | the lb. | 6·989 |
Other: | ||
Hard pressed tobacco | the lb. | 5·643 |
Other pipe tobacco | the lb. | 6·606 |
Other manufactured tobacco | the lb. | 6·831 |
FOURTH SCHEDULE
PART I
Rates of Excise Duty on Wine
Description of Wine | Rate of Duty | |
£ | ||
Still | ||
Not exceeding 25° of proof spirit | the gallon | 2·299 |
Exceeding 25° but not exceeding 30° of proof spirit | the gallon | 2·611 |
Exceeding 30° of proof spirit | the gallon | 3·480 |
Sparkling | the gallon | 4·498 |
Wine whether still or sparkling exceeding 42° of proof spirit | ||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | the gallon | 0·175 |
PART II
Rates of Excise Duty on Made Wine
Description of Made Wine | Rate of Duty | |
Still | £ | |
Not exceeding 25° of proof spirit | the gallon | 1·921 |
Exceeding 25° but not exceeding 30° of proof spirit | the gallon | 1·991 |
Exceeding 30° of proof spirit | the gallon | 2·302 |
Sparkling | the gallon | 3·201 |
Whether still or sparkling exceeding 42° of proof spirit | ||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | the gallon | 0·141 |
FIFTH SCHEDULE
Enactments Repealed
PART I
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 6 of 1967 | Section 125 (a). | |
In section 157 (c), the words from “, and salaries” to “to the Bank”. | ||
In section 557, the words “and Rule 6 of Schedule 2”. | ||
In Schedule 2, Rules 5, 6 and 7. |
PART II
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 22 of 1972 | Section 11 (1) (b). | |
Section 12 (1) (b). | ||
In section 17— | ||
(a) subsections (2) and (4), | ||
(b) in subsection (6), the words “, otherwise than as required by section 13”, | ||
(c) in subsection (7), the words from “and an amendment of an invoice” to the end of the subsection, | ||
(d) in subsection (8), the words “or subsection (2), as may be appropriate,” and | ||
(e) in subsection (10) (a), the words from “or goods or services” to “to a registered person”. | ||
In section 26— | ||
(a) in subsection (1), the numerals “13”, and | ||
(b) in subsection (2), the words “otherwise than under and in accordance with section 13”. | ||
In section 32 (1)— | ||
(a) paragraph (f), and | ||
(b) in paragraph (w), the words from “and the treatment” to the end of the paragraph. | ||
Section 35 (1) (c). |