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Uimhir 17 de 1967
AN tACHT AIRGEADAIS, 1967
(An tiontú oifigiúil.)
CUID I
Cáin Ioncaim
Cáin ioncaim agus forcháin don bhliain 1967-68.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1967, a mhuirearú de réir seacht scilling sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1967, a mhuirearú i leith ioncam aon phearsan aonair ar mó ná dhá mhíle cúig chéad punt iomlán a ioncaim ó gach bunadh agus muirearófar amhlaidh í de réir na rátaí seo a leanas, is é sin le rá:
I leith an chéad dhá mhíle cúig chéad punt den ioncam .. .. .. .. .. | Nil |
I leith na breise thar dhá mhíle cúig chéad punt, | |
ar gach punt den chéad dhá mhíle punt eile den bhreis .. .. .. .. | trí scilling |
ar gach punt den chéad trí mhíle eile den bhreis .. .. .. .. .. . | sé scilling |
ar gach punt den chuid eile den bhreis | naoi scilling. |
Leasú ar alt 139 den Acht Cánach Ioncaim, 1967.
2.—Leasaítear leis seo alt 139 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur leis:
“(5) Bainfidh an t-alt seo freisin le héilitheoir is bean phósta nach gcónaíonn lena fearchéile agus atá, in imeacht na bliana measúnachta, ar fostú go lánaimseartha le ceird nó gairm éigin nó ag gabháil go lánaimseartha do cheird nó gairm éigin mar a bhaineann sé le héilitheoir is baintreach fir, ach amháin go gcuirfear ‘a fearchéile’ in ionad ‘an bhanchéile éagtha’.”
Leasú ar alt 141 (1) den Acht Cánach Ioncaim, 1967.
3.—Leasaítear leis seo alt 141 (1) den Acht Cánach Ioncaim, 1967, trí “£135” a chur in ionad “£120”.
Leasú ar alt 142 (1) den Acht Cánach Ioncaim, 1967.
4.—Leasaítear leis seo alt 142 (1) den Acht Cánach Ioncaim, 1967, trí “£200” a chur in ionad “£180” sa dá áit ina bhfuil an tsuim “£180” agus trí “£120”.
Leasú ar alt 251 (4) den Acht Cánach Ioncaim, 1967.
5.—Déantar leis seo an fo-alt seo a leanas a chur in ionad alt 251 (4) den Acht Cánach Ioncaim, 1967:
“(4) D'ainneoin aon ní sna forálacha sin roimhe seo den alt seo, beidh éifeacht ag an gCaibidil seo maidir leis an gcaiteachas caipitiúil go léir a tabhaíodh an 14ú lá de Nollaig, 1961, nó dá éis agus roimh an lú lá d'Aibreán, 1967, ionann is dá gcuirfí ‘dhá chúigiú’ in ionad an ‘an cúigiú’ i bhfo-alt (1) agus maidir le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1967, nó dá éis agus roimh an lú lá d'Aibreán, 1971, dá gcuirfí ‘leath an chaiteachais’ in ionad ‘an cúigiú cuid den chaiteachas’ i bhfo-alt (1).”
Leasú ar ailt 254 (1) agus 262 den Acht Cánach Ioncaim, 1967.
6.—(1) Déantar leis seo an fo-alt seo a leanas a chur in ionad alt 254 (1) den Acht Cánach Ioncaim, 1967:
“(1) (a) Faoi réir forálacha an Achta seo, i gcás ina dtabhóidh duine caiteachas caipitiúil ag déanamh foirgnimh nó déanmhais ar foirgneamh nó déanmhas tionscail a bheidh ann a áiteofar chun críocha trádála a bheidh á seoladh aige féin nó ag léasaí den sórt a luaitear i mír (b), tabharfar don duine a thabhaigh an caiteachas, don bhliain mheasúnachta iomchuí, liúntas (dá ngairtear liúntas foirgníochta tionscail sa Chaibidil seo) ar cóimhéid le deichiú cuid an chéanna:
Ar choinníoll nach mbainfidh an mhír seo le haon chaiteachas a tabhaíodh roimh an 30ú lá de Mheán Fómhair, 1956.
(b) An léasaí dá dtagraítear i mír (a) is léasaí é a áitíonn an foirgneamh nó an déanmhas ar á dhéanamh a tabhaíodh an caiteachas faoi léas ar leas frithdhílse ina leith an leas iomchuí.
(c) San fho-alt seo—
ciallaíonn ‘bliain mheasúnachta iomchuí’, maidir le haon duine a thabhaigh caiteachas ag déanamh foirgnimh nó déanmhais, an bhliain mheasúnachta sa bhonn-tréimhse a tabhaíodh an caiteachas ina leith nó, i gcás an chéad úsáid a bhaintear as an bhfoirgneamh nó an déanmhas úsáid ag duine a áitíonn é de bhua tionóntachta ar leas frithdhílse ina leith an leas agus go dtosaíonn an tionóntacht tar éis dul faoin gcaiteachas a thabhú, an bhliain mheasúnachta a thosaíonn an tionóntacht;
tá na bríonna céanna le ‘léas’ agus ‘léasaí’ atá leo i gCuid XVI;
tá an bhrí chéanna le ‘an leas iomchuí’ atá leis i gCaibidil I de Chuid XVI.
(d) (i) Ach amháin sa chás a luaitear i bhfomhír (ii), aon liúntas foirgníochta tionscail a thabharfar do dhuine tabharfar dó é nuair a bheifear ag muirearú brabús nó gnóchain a thrádála.
(ii) Tabharfar liúntas foirgníochta tionscail do dhuine trí cháin a urscaoileadh nó a aisíoc má bhíonn a leas san fhoirgneamh nó sa déanmhas faoi réir aon léasa nuair a thabhófar an caiteachas nó má thagann an leas sin faoi réir aon léasa sula n-úsáidfear an foirgneamh nó an déanmhas ar dtús chun aon chríche agus, i gcás ina dtabharfar amhlaidh é, ní bheidh feidhm ag fo-alt (5).
(e) Beidh éifeacht ag alt 267 (5) agus ag alt 296 maidir le liúntas foirgníochta tionscail atá le tabhairt trí cháin a urscaoileadh nó a aisíoc mar atá éifeacht acu maidir le liúntas faoi Chaibidil I de Chuid XVI atá le tabhairt amhlaidh.”
(2) Déantar leis seo an fo-alt seo a leanas a chur le halt 262 den Acht Cánach Ioncaim, 1967:
“(4) Níl feidhm ag aon ní i bhfo-alt (2) ná (3) maidir le liúntas faoi Chaibidil II atá le tabhairt do dhuine trí cháin a urscaoileadh nó a aisíoc agus, maidir leis an liúntas sin, is í a bhonn-tréimhse d'aon bhliain mheasúnachta an bhliain mheasúnachta sin í féin.”
Leasú ar alt 335 den Acht Cánach Ioncaim, 1967.
7.—Leasaítear leis seo alt 335 den Acht Cánach Ioncaim, 1967, trí “£1,000” a chur in ionad “£300”.
Leasú ar alt 344 (1) (2) (4) den Acht Cánach Ioncaim, 1967.
8.—(1) Leasaítear leis seo fo-ailt (1) agus (2) d'alt 344 den Acht Cánach Ioncaim, 1967, trí “£70” a chur in ionad “£50” sa dá fho-alt sin.
(2) Leasaítear leis seo fo-alt (4) d'alt 344 den Acht Cánach Ioncaim, 1967, trí “Guinness & Mahon Limited” a chur in ionad “Guinness & Mahon” sa mhíniú ar “na bainc thráchtála”.
Leasú ar Chaibidil II de Chuid XXV den Acht Cánach Ioncaim, 1967.
9.—(1) In alt 383 den Acht Cánach Ioncaim, 1967, déantar leis seo “tríocha bliain” a chur in ionad “fiche bliain” agus in alt 386 (2) den Acht sin déantar leis seo “naoi mbliana déag” agus “fichiú bliain” a chur in ionad “trí bliana” agus “ceathrú bliain” faoi seach.
(2) Dá réir sin—
(a) in alt 386 den Acht sin, déantar leis seo na fo-ailt seo a leanas a chur in ionad fo-ailt (3) go (7):
“(3) (a) Ní bheidh an méid sin den ghlan-cháin ioncaim don bhliain mheasúnachta (dá ngairtear an t-aonú bliain is fiche feasta sa Chaibidil seo) díreach i ndiaidh an fichiú bliain, is comhionann leis an tsuim iomchuí iníoctha.
(b) I mír (a) den fho-alt seo ciallaíonn ‘an tsuim iomchuí’ an tsuim a bhfuil idir í agus an ghlan-cháin ioncaim don aonú bliain is fiche an chomhréir chéanna atá idir an méid laethanta sa tréimhse dar tosach an 6ú lá d'Aibreán sa chéad bhliain agus dar críoch an lá díreach roimh an lá tosaithe agus an méid iomlán laethanta sa chéad bhliain.
(4) (a) Beidh an coinníoll seo a leanas ag gabháil le fo-alt (3), eadhon, i gcás an chuideachta do scor go buan san aonú bliain is fiche de bheith ag gabháil d'oibriú an mhianaigh mar thrádáil—
(i) más ar nó roimh an lá deiridh den tréimhse dhá chéad agus daichead mí dar tosach an lá tosaithe a tharlóidh an scor, ní iníoctha an ghlan-cháin ioncaim don aonú bliain is fiche, agus
(ii) más tar éis deireadh na tréimhse sin a tharlóidh an scor, ní bheidh an méid sin den ghlan-cháin ioncaim is comhionann leis an tsuim iomchuí iníoctha don aonú bliain is fiche.
(b) I mír (a) (ii) den fho-alt seo ciallaíonn ‘an tsuim iomchuí’ an tsuim a bhfuil idir í agus an ghlan-cháin ioncaim don aonú bliain is fiche an chomhréir chéanna atá idir an méid laethanta, sa tréimhse dar tosach an 6ú lá d'Aibreán san aonú bliain is fiche agus dar críoch an lá deiridh den tréimhse dhá chéad agus daichead mí dar tosach an lá tosaithe, agus an méid laethanta sa tréimhse dar tosach an 6ú lá d'Aibreán san aonú bliain is fiche agus dar críoch dáta an scoir.”;
(b) in alt 387 den Acht sin—
(i) scriostar leis seo fo-ailt (1) (b) (iii) agus (iv) agus (3) (c),
(ii) i bhfo-alt (2) (a), déantar leis seo “tréimhse díolúine” agus “dhá chéad agus daichead mí” a chur in ionad “chéad téarma” agus “ocht mí is daichead” faoi seach,
(iii) i bhfo-alt (2) (b) déantar leis seo “ach i gcás nach bhfuil an tréimhse díbhinne go hiomlán laistigh den tréimhse díolúine, ní bheidh an chuideachta i dteideal cáin ioncaim a bhaint as aon chuid den íocaíocht iomchuí is inchurtha i leith aon choda den tréimhse díbhinne laistigh den tréimhse díolúine” a chur in ionad na bhfocal go léir ó “ar choinníoll” go dtí deireadh na míre,
(iv) i bhfo-alt (3) (a) agus i bhfo-alt (3) (b) déantar leis seo “tréimhse díolúine” a chur in ionad “chéad téarma”;
(c) in alt 389 den Acht sin, déantar leis seo “an aonú bliain is fiche” a chur in ionad “an naoú bliain” sa dá áit ina bhfuil na focail sin is déanaí a luaitear agus déantar leis seo “tréimhse díolúine” a chur in ionad “an chéad téarma nó den dara téarma”.
Leasú ar alt 523 den Acht Cánach Ioncaim, 1967.
10.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 523 den Acht Cánach Ioncaim, 1967:
“523.—(1) Chun forcháin a mhuirearú d'aon bhliain mheasúnachta, bainfear as ioncam iomlán aon phearsan aonair—
(a) méid is comhionann le comhshuim na n-asbhaintí a bheidh sé, le linn méid an ioncaim a muirearófar cáin ioncaim air ina leith don bhliain mheasúnachta sin, i dteideal go lamhálfar dó iad faoi ailt 138 (1) (2), 139, 140, 141 agus 142, agus
(b) i gcás pearsa aonair a bheidh don bhliain mheasúnachta sin i dteideal, faoi alt 134, go lamhálfar asbhaint dó as méid a ioncaim thuillte d'fhonn méid a ioncaim inmheasúnaithe chun críocha cánach ioncaim a dhéanamh amach—
(i) an méid arb é, arna chinneadh chun críocha an ailt sin 134, méid a ioncaim thuillte é i gcás nach mó ná £1,250 an méid sin, agus
(ii) £1,250 in aon chás eile.
(2) I gcás—
(a) ina bhfuil pearsa aonair nach gcónaíonn sa Stát i dteideal asbhainte faoin alt seo d'aon bhliain mheasúnachta, agus
(b) go bhfuil aon fhaoiseamh a mbeadh, ar neamhaird le halt 153, teideal aige chuige don bhliain sin faoi na forálacha a shonraítear i bhfo-alt (1) le tabhairt dó de bhua an ailt sin 153 faoi réir laghdú de réir forálacha an ailt sin,
laghdófar an asbhaint ar comhréir leis an laghdú ar an bhfaoiseamh.
(3) I gcás fearchéile agus banchéile a dhéanfar, de bhua iarratas faoi alt 197 nó 198, a mheasúnú ar leithligh i leith cánach d'aon bhliain mheasúnachta, beidh feidhm ag na forálacha seo a leanas maidir le haon asbhaintí a bheidh le déanamh faoi mhír (a) nó (b) d'fho-alt (1) don bhliain sin:
(a) cibé acu a mheasúnófar nó nach measúnófar ar leithligh iad i leith forchánach, is í an asbhaint chéanna a bheidh le baint as a n-ioncam iomlán agus a bheadh dá mbeifí gan aon mheasúnacht ar leithligh a dhéanamh;
(b) má mheasúnaítear iad ar leithligh i leith forchánach, roinnfear eatarthu an faoiseamh ó fhorcháin a bheidh de thoradh ann—
(i) trí aon mhéid a áireofar in asbhaint faoi mhír (a) d'fho-alt (1) i leith faoiseamh faoi alt 141 (2) nó 142 a ghlacadh mar laghdú ar ioncam an fhearchéile nó an bhanchéile de réir cibé acu eisean nó ise a chothabhálann an leanbh, an gaol, an mac nó an iníon, a dtugtar an faoiseamh ina leith,
(ii) trí iarmhar asbhainte faoin mír sin (a) a chionroinnt idir an fearchéile agus an banchéile i gcomhréir le méideanna a n-ioncam faoi seach (agus áireofar na hioncaim sin a bheith, mar is iomchuí sin, laghdaithe de réir fhomhír (iii) agus an méid a chionroinnfear amhlaidh ar cheachtar céile a ghlacadh mar laghdú ar ioncam an chéile sin,
(iii) trí asbhaint faoi mhír (b) d'fho-alt (c) a chionroinnt idir an fearchéile agus an banchéile i gcomhréir le méideanna a n-ioncam tuillte faoi seach agus an méid a chionroinnfear amhlaidh ar cheachtar céile a ghlacadh mar laghdú ar ioncam an chéile sin,
ach sin i slí go nglacfar, má bhíonn breis ag an méid a bheidh ioncam ceachtar acu le laghdú faoi fhomhíreanna (i), (ii) agus (iii) ar mhéid an ioncaim sin, ioncam an duine eile a bheith laghdaithe méid na breise.”
Liúntais chaithimh agus chuimilte d'innealra agus fearas áirithe i limistéir neamhfhorbartha.
11.—(1) San alt seo—
ciallaíonn “innealra nó fearas cáilitheach” innealra nó fearas (seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar de bhóthar nó chun feithiclí eile a tharraingt de bhóthar) a sholáthrófar, an 1ú lá d'Aibreán, 1967, nó dá éis, le húsáid in aon limistéar neamhfhorbartha chun críocha ceirde ná gairme agus nach innealra ná fearas úsáidte nó réchaite é an tráth a sholáthrófar amhlaidh é;
tá le “limistéar neamhfhorbartha” an bhrí chéanna atá leis san Acht um Limistéirí Neamhfhorbartha, 1952.
(2) Faoi réir forálacha an ailt seo, i gcás ina mbeidh asbhaint le lamháil d'aon bhliain mheasúnachta faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith caitheamh agus cuimilt aon innealra nó fearais cháilithigh, déanfar, faoi réir fho-alt (6) den alt sin, an asbhaint a mhéadú cibé méid a shonróidh an duine dá mbeidh an asbhaint le lamháil le linn a éileamh ar an asbhaint a dhéanamh; agus, maidir le cás ina raibh éifeacht ag an bhfo-alt seo, déanfar aon tagairt sna hAchtanna Cánach Ioncaim d'asbhaint a lamháladh faoin alt sin 241 a fhorléiriú mar thagairt don asbhaint arna mhéadú faoin bhfo-alt seo.
(3) Ní bhainfidh fo-alt (2) le hinnealra nó fearas cáilitheach a bheidh ligthe chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967, mura bhforálann an conradh ligin go dtiocfaidh an duine chun bheith nó go bhféadfaidh sé teacht chun bheith ina úinéir ar an innealra nó an fearas ar an gconradh a chomhlíonadh; agus i gcás ina bhforálann an conradh amhlaidh ach gan é teacht chun bheith ina úinéir ar an innealra nó an fearas go scoirfidh sé de bheith i dteideal (ar shlí seachas ar é d'fháil bháis) sochair an chonartha a mhéid a bhaineann sé le hinnealra nó fearas, measfar nach raibh feidhm ag fo-alt (2) maidir leis an innealra nó an fearas agus déanfar dá réir sin cibé measúnachtaí agus coigeartuithe breise ar mheasúnachtaí is iomchuí.
(4) I gcás ina méadófar faoin alt seo d'aon bhliain mheasúnachta an asbhaint faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith caitheamh agus cuimilt aon innealra nó fearais, ní thabharfar aon liúntas faoi Chaibidil I de Chuid XV an Acht sin maidir leis an innealra nó an fearas don bhliain mheasúnachta sin ná d'aon bhliain mheasúnachta ina dhiaidh sin.
Faoiseamh i leith costais sláinte.
12.—(1) San alt seo—
ciallaíonn “cleithiúnach”, maidir le pearsa aonair,—
(a) más fear pósta an pearsa aonair a lamháiltear dó don bhliain mheasúnachta an asbhaint níos airde faoi alt 138 (1) den Acht Cánach Ioncaim, 1967, banchéile na pearsan aonair, agus
(b) aon duine a lamháiltear asbhaint faoi alt 139, 140, 141 nó 142 den Acht sin don phearsa aonair ina leith;
ciallaíonn “aireachas sláinte” easláinte, díobháil, éagruas, ainimh nó míchumas a chosc, a fháithmheas, a mhaolú nó a chóireáil, agus folaíonn sé aireachas a fhaigheann bean i leith toirchis seachas gnáthaireachas máithreachais, ach ní fholaíonn sé gnáthchóireáil oftailmeach ná gnáth-dhéadchóireáil;
ciallaíonn “costais sláinte” costais i leith aireachas sláinte a sholáthar, is caiteachais arb éard iad costais—
(a) seirbhísí liachleachtóra,
(b) bearta fáithmheasa ar chomhairle liachleachtóra,
(c) cothabháil nó cóireáil in ospidéal,
(d) drugaí nó cógais a soláthraíodh ar oideas ó liachleachtóir,
(e) aon ghaireas liachta, máinliachta, déadliachta nó altranais a sholáthar, a chothabháil nó a dheisiú,
(f) fisiteiripe nó cóireáil dá samhail ar ordú liachleachtóra,
(g) cóireáil ortaptach nó cóireáil dá samhail ar ordú liachleachtóra, nó
(h) iompar in otharcharr;
ciallaíonn “ospidéal”—
(a) aon fhoras sláinte de réir bhrí an Achta Sláinte, 1947,
(b) aon fhoras a bhfuil feidhm maidir leis ag comhshocraíocht a rinneadh nó a mheastar a rinneadh faoi alt 10 den Acht Sláinte, 1953,
(c) aon ospidéal, teaghlach altranais nó teaghlach máithreachais arna cheadú ag an Aire Sláinte chun críocha alt 25 den Acht Sláinte, 1953,
(d) aon ospidéal, teaghlach altranais nó teaghlach máithreachais eile arna cheadú chun críocha an ailt seo ag an Aire Airgeadais tar éis dul i gcomhairle leis an Aire Sláinte;
ciallaíonn “liachleachtóir” aon duine atá cláraithe sa chlár a bunaíodh faoi alt 21 d'Acht na nDochtúirí Leighis, 1927, nó atá cláraithe go sealadach faoi alt 3 d'Acht na Lia-Chleachtóirí, 1955, nó atá cláraithe sa chlár a bunaíodh faoi alt 23 d'Acht na bhFiaclóirí, 1928, nó, maidir le haireachas sláinte a sholathraítear lasmuigh den Stát, aon duine atá i dteideal, faoi dhlíthe na tíre ina soláthraítear an t-aireachas, míochaine nó déadliacht a chleachtadh inti;
ciallaíonn “duine cáilithe”, maidir le pearsa aonair, an phearsa aonair féin nó aon chleithiúnach dá chuid;
ciallaíonn “gnáth-dhéadchóireáil” stoitheadh, díscreamhú agus líonadh fiacla agus fiacla bréige nó déadchíora bréige a sholáthar agus a dheisiú;
ciallaíonn “gnáthaireachas máithreachais” aireachas—
(a) a fhaigheann bean i leith toirchis seachas mar othar a chothabháiltear in ospidéal, nó
(b) a fhaigheann bean i leith toirchis mar othar a chothabháiltear in ospidéal i gcás nach faide ná ceithre lá dhéag fad iomlán na tréimhse nó na dtréimhsí a chothabháiltear amhlaidh í nó i gcaitheamh na ceithre lá dhéag tosaigh den chothabháil sin i gcás inar faide ná ceithre lá dhéag fad na tréimhse nó na dtréimhsí sin;
ciallaíonn “gnáthchóireáil oftailmeach” radharc-thástáil agus comhairle faoi úsáid spéaclaí nó tadhall-lionsaí agus spéaclaí nó tadhall-lionsaí a sholáthar agus a dheisiú.
(2) (a) Faoi réir forálacha an ailt seo, i gcás ina ndéanfaidh pearsa aonair a mbeidh éileamh déanta aige chuige agus a mbeidh tuairisceán san fhoirm fhorordaithe tugtha aige ar a ioncam iomlán a chruthú gur íoc sé sa bhliain mheasúnachta costais sláinte a tabhaíodh chun aireachas sláinte a sholáthar d'aon duine cáilithe amháin agus is mó ná £50 sa chomhiomlán, beidh sé i dteideal, d'fhonn méid an ioncaim a muireareofar cáin ioncaim air ina leith a dhéanamh amach, go mbainfear an méid iomchuí as a ioncam inmheasúnaithe.
(b) Sa mhír sin roimhe seo ciallaíonn “an méid iomchuí”—
(i) más 1ú ná £300 comhiomlán na gcostas sláinte—breis an chomhiomláin sin ar £50, agus
(ii) más £300 nó níos mó an comhiomlán—£250.
(3) Chun críocha an ailt seo—
(a) aon chostais a d'íoc bean phósta bliain mheasúnachta measfar gurb é a fearchéile a d'íoc iad má bhíonn sé, don bhliain mheasúnachta, le meas, faoi na hAchtanna Cánach Ioncaim, í a bheith ina cónaí lena fearchéile,
(b) aon chostais a rinne seiceadóir nó riarthóir duine éagtha a íoc as a eastát measfar gur íoc an duine éagtha é díreach roimh a bhás,
(c) measfar nár íocadh costais a mhéid atá aon suim i leith nó faoi threoir an aireachais sláinte lena mbaineann na costais faighte nó le fáil, go díreach nó go neamhdhíreach, ag an bpearsa aonair nó ag eastát na pearsan aonair nó ag aon chleithiúnach de chuid na pearsan aonair nó ag eastát an chleithiúnaigh sin ó aon údarás poiblí nó áitiúil nó faoi aon chonradh árachais nó ar mhodh cúitimh nó ar shlí eile.
(4) Nuair a bheidh éileamh ar asbhaint faoin alt seo á dhéanamh aige, féadfaidh pearsa aonair a rinne nó a mheasfar a rinne, tar éis deireadh na bliana measúnachta arb ina haghaidh a bheidh an t-éileamh á dhéanamh, aon chostais a íoc a bhain le haireachas sláinte a soláthraíodh an bhliain sin, a roghnú go ndéanfar na hasbhaintí go léir a lamhálfar dó faoin alt sin don bhliain mheasúnachta sin agus do bhlianta measúnachta dá éis sin a chinneadh ionann is dá mba gur íocadh na costais sin an tráth a soláthraíodh an t-aireachas sláinte lena mbaineann siad.
(5) (a) Aon éileamh ar asbhaint faoin alt seo—
(i) is i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim ó am go ham a dhéanfar é,
(ii) beidh ina theannta cibé ráitis i scríbhinn maidir le haon chineál costais ar faoina threoir a éilítear an asbhaint, lena n-áirítear ráitis ó dhaoine ar tugadh íocaíochtaí dóibh, a ndéarfaidh an fhoirm fhorordaithe gur gá iad maidir le costais den chineál sin.
(b) An faoiseamh a thabharfar ó cháin de dhroim asbhaint a lamháil faoin alt seo, is air mhodh aisíoca a thabharfar é i ngach cás.
(c) Faoi réir na míreanna sin roimhe seo den fho-alt seo, beidh feidhm maidir le hasbhaintí faoin alt seo ag na forálacha sin go léir de na hAchtanna Cánach Ioncaim ag a bhfuil feidhm maidir le gach asbhaint a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967.
(6) Leasaítear leis seo alt 153 (1) (d) den Acht Cánach Ioncaim, 1967, trí “agus le halt 12 den Acht Airgeadais, 1967” a chur isteach i ndiaidh “le hailt 138 go 143”.
(7) Leasaítear leis seo alt 193 den Acht Cánach Ioncaim, 1967,—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (2) i ndiaidh mhír (a):
“(aa) a mhéid gur ó fhaoiseamh dó faoi alt 12 den Acht Airgeadais, 1967, i gcomhréir mar d'íoc siad an caiteachas ar dá bharr an faoiseamh,”; agus
(b) trí “nó faoi alt 12 den Acht Airgeadais, 1967” a chur isteach ag deireadh fho-alt (6).
CUID II
Custaim agus Mál
Beoir.
13.—(1) In ionad an dleacht máil a fhorchuirtear le halt 8 (1) den Acht Airgeadais, 1966, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 12ú lá d'Aibreán, 1967, nó dá éis sin, dleacht máil de réir naoi bpunt déag, deich scilling agus ocht bpingin ar gach sé ghalún is tríocha foirte de shaindlús míle agus cúig ghrád is caoga.
(2) In ionad an dleacht custam a fhorchuirtear le halt 8 (2) den Acht Airgeadias, 1966, déanfar, amhail ar an agus ón 12ú lá d'Aibreán, 1967, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir naoi bpunt déag, aon scilling déag agus dhá phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir naoi bpunt déag deich scilling agus aon phingin déag ar gach sé ghalún is tríocha beorach ar mhíle caoga is cúig ghrád a saindlús bunaidh.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo, nach míle, caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraingt sin go comhréireach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
Tobac.
L.R. Uimh. 132 de 1966.
1919, c. 32.
14.—(1) Faoi réir an chéad fho-ailt eile den alt seo, déanfar an dleacht custam ar thobac a fhorchuirtear le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá d'Aibreán, 1967, de réir na rátaí leithleacha a shonraítear i gCuid I den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid II agus i gCuid III den Tríú Sceideal a ghabhann leis an Acht Airgeadais 1966.
(2) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe, agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Déanfar an dleacht custam ar thobac a luaitear i bhfo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá d'Aibreán, 1967, agus roimh an 1ú lá d'Iúil, 1967, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I de agus déanfar, amhail ar an agus ón 1ú lá d'Iúil, 1967, í a mhuirearú, a thobhach agus a íoc ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid III den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I agus i gCuid II de.
(c) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo—
(i) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland” agus ionann is nár fholaigh an abairt “manufactured tobacco” sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin tobac monaraithe lena mbaineann an fo-alt seo,
(ii) ionann is dá mbeadh tobac monaraithe lena mbaineann an fo-alt seo, mar aon le tuairiscí an tobac mhonaraithe sin i gCuid II nó i gCuid III (de réir mar is iomchuí) den Chéad Sceideal a ghabhann leis an Acht seo luaite ar leithligh sa chéad cholún sin agus dá mbeadh na rátaí tosaíochta iomchuí a shonraítear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún de, agus
(iii) faoi réir neamhshuim a dhéanamh den mhír dheiridh (dar tosach “Goods shall not be deemed”) d'fho-alt (1) den alt sin 8.
(d) San fho-alt seo ciallaíonn “Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(e) Tá leis an abairt “tobac cruafháiscthe” a luaitear i gCuid II agus i gCuid III den Chéad Sceideal a ghabhann leis an Acht seo agus sa chéad mhír eile den fho-alt seo an bhrí chéanna atá leis in alt 17 den Acht Airgeadais, 1940.
(f) Ciallaíonn an abairt “tobac píopa eile” a luaitear i gCuid II agus i gCuid III den Chéad Sceideal a ghabhann leis an Acht seo tobac monaraithe de na cineálacha is gnách a bheith beartaithe a úsáid i bpíopaí agus nach tobac cruafháiscthe.
(3) Déanfar an dleacht máil ar thobac a fhorchuirtear le halt 19 den Acht Airgid, 1934, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá de d'Aibreán, 1967, de réir na rátaí leithleacha a shonraítear i gCuid IV den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid V den Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1966.
Tobac (dleacht máil ar stoic áirithe).
15.—(1) Faoi réir forálacha fho-alt (2) den alt seo, déanfar dleacht máil a mhuirearú, a thobhach agus a íoc ar na stoic tobac go léir de gach tuairisc a bheidh, ar a cúig a chlog, san iarnóin, an 11ú lá d'Aibreán, 1967, ar úinéireacht nó ina sheilbh ag monaróir ceadúnaithe tobac agus in aon áit sa Stát seachas bannastóras, agus beidh an dleacht máil sin iníoctha ag an monaróir, de réir an ráta seo a leanas, is é sin le rá:
(a) a mhéid gur tobac neamhmhonaraithe na stoic, trí scilling agus cúig phingin ar gach punt meáchain de na stoic, agus
(b) a mhéid gur tobac (lena n-áirítear snaois) seachas tobac neamhmhonaraithe na stoic, trí scilling agus cúig phingin ar gach punt meáchain de thobac neamhmhonaraithe ónar tháinig na stoic i dtuairim na gCoimisinéirí Ioncaim.
(2) Ní bheidh an dleacht a fhorchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitiní, todóga agus snaois seachas dríodsnaois) a suífear chun sástacht na gCoimisinéirí Ioncaim ina thaobh go raibh sé, ar a cúig a chlog san iarnóin, an 11ú lá d'Aibreán, 1967, lán-ullmhaithe lena dhíol ar mionreic agus—
(i) nár tháirge aon oibríochta é de chuid aon mhonaróra a raibh sé ar úinéireacht nó ina sheilbh aige an tráth sin; nó
(ii) go raibh sé an tráth sin ar coimeád mar stoc mionreaca in áitreabh a úsáidtear chun tobac a dhíol ar mionreic; nó
(iii) go raibh sé an tráth sin ar bealach ó dhíoltóir go ceannaitheoir faoi chonradh díolacháin:
Ar choinníoll nach measfar chun críocha an fho-ailt seo aon tobac a bheith lán-ullmhaithe lena dhíol ar mionreic má bhí sé, de réir gnáth-chúrsa gnó an duine a raibh sé ar úinéireacht nó ina sheilbh aige nó an duine a raibh sé ar bealach chuige, le cur faoi phróiseas éigin eile (seachas pacáil) sula ndíolfadh sé é.
(3) Cuirfidh gach monaróir ceadúnaithe tobac, lá nach déanaí ná an 18ú lá d'Aibreán, 1967, tuairisceán chuig na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu agus ina dtabharfaidh sé cibé eolas a iarrfaidh siad leis an bhfoirm agus, go háirithe, ina n-inseoidh sé na meáchain tobac de gach tuairisc a bhí ar úinéireacht nó ina sheilbh aige, ar a cúig a chlog, san iarnóin, an 11ú lá d'Aibreán, 1967, in aon áit sa Stát seachas bannastóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac mar a leanas—
(a) tabharfaidh sé ar aird, má cheanglaítear sin air, d'aon oifigeach Custam agus Máil na leabhair thrádála agus gach uile chuntas agus doiciméad de chuid an mhonaróra sin nó a bheidh i seilbh an mhonaróra sin agus is gá chun an tuairisceán a thabharfar de bhun fho-alt (3) den alt seo a fhíorú, agus
(b) tabharfaidh sé gach cúnamh réasúnach don oifigeach sin ag tógáil cuntais dó ar an tobac a bhí ar úinéireacht nó ina sheilbh ag an monaróir sin ar a cúig a chlog san iarnóin an 11ú lá d'Aibreán, 1967.
(5) Díreach tar éis an tuairisceán a thabhairt a cheanglaítear le fo-alt (3) den alt seo nó an 18ú lá d'Aibreán, 1967, cibé acu is luaithe, íocfaidh gach monaróir ceadúnaithe tobac leis na Coimisinéirí Ioncaim méid iomlán na dleachta a mhuirearaítear le fo-alt (1) den alt seo ar aon tobac a bhí ar úinéireacht nó ina sheilbh aige ar a cúig a chlog san iarnóin an 11ú lá d'Aibreán, 1967, agus ar arb inmhuirir an dleacht sin agus féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, íoc na dleachta a chur siar go dtí dáta nach déanaí ná an 1ú lá de Shamhain, 1967, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástacht go n-íocfar an dleacht sin.
(6) Gach monaróir a gceanglaíonn fo-alt (3) den alt seo air tuairisceán den sórt a luaitear san fho-alt sin a thabhairt agus a mhainneoidh an tuairisceán sin a thabhairt nó a thabharfaidh tuairisceán a bheidh neamhiomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneoidh nó a dhiúltóidh aon ní a dhéanamh a cheanglaíonn fo-alt (4) den alt seo air a dhéanamh beidh sé ciontach i gcion faoi na reachtanna a bhaineann le dleachtanna máil agus tabhóidh sé pionós máil caoga punt in aghaidh gach ciona den sórt sin agus forghéillfear an tobac go léir ar maidir leis an rinneadh an cion sin.
(7) I gcás aistarraingt a bheith iníoctha maidir le tobac ar ar íocadh an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo, is aistarraingt máil a bheidh inti go feadh na dleachta a íocadh de bhun an fho-ailt sin (1) arna cinneadh ag na Coimisinéirí Ioncaim.
Iostaí faoi bhealach.
16.—(1) D'ainneoin aon ní in aon achtachán eile, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha agus sriantachtaí is oiriúnach leo a fhorchur in aon chás speisialta—
(a) áiteanna, ar a dtabharfar iostaí faoi bhealach, a cheadú chun earraí allmhairithe nach bhfuil imréitithe fós ó mhuirear custam a thaisceadh iontu go sealadach, agus
(b) cead a thabhairt earraí allmhairithe nach bhfuil imréitithe fós ó mhuirear custam, lena n-áirítear earraí nach bhfuil fós féin tuairiscithe agus taifeadta faoi na hAchtanna Custam, a dhíloingsiú nó a dhíluchtú agus a aistriú go dtí iosta faoi bhealach ceadaithe.
(2) Féadfaidh na Coimisinéirí Ioncaim aon tráth téarmaí aon cheadú a tugadh faoi fho-alt (1) (a) den alt seo a chúlghairm nó a athrú.
(3) Aon dhuine a sháróidh aon choinníoll nó sriantacht a fhorchuirfidh na Coimisinéirí Ioncaim faoi fho-alt (1) den alt seo nó a mhainneoidh déanamh de réir an chéanna dlífear pionós céad punt a chur air agus dlífear aon earraí arb ina leith a rinneadh an cion a fhorghéilleadh.
Leasú ar achtacháin áirithe.
17.—Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Dara Sceideal a ghabhann leis an Acht seo a leasú mar a shonraítear i gcolún (3) den Sceideal sin.
Leasú ar alt 17 (6) den Acht Airgeadais, 1966.
18.—(1) Leasaítear leis seo alt 17 (6) den Acht Airgeadais, 1966, trí “fiche faoin gcéad” a chur in ionad “deich faoin gcéad”.
(2) Má ritear an tAcht seo an 1ú lá d'Iúil, 1967, nó roimhe sin, tiocfaidh fo-alt (1) den alt seo i ngníomh an lá sin, agus measfar gur tháinig an fo-alt sin i ngníomh an lá sin más tar éis an lae sin a rithfear é.
(3) Déanfar na haisíocaí iomchuí ag féachaint d'fhorálacha fho-ailt (1) agus (2) den alt seo agus déanfar na haisíocaí de réir cibé treoracha a thabharfaidh an tAire Rialtais Áitiúil.
Orduithe a dhaingniú.
I.R. Uimh. 101 de 1966.
I.R. Uimh. 132 de 1966.
19.—Daingnítear leis seo an tOrdú d'Forchur Dleachtanna (Uimh. 158) (Lasáin), 1966, agus an tOrdú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
CUID III
Dleachtanna Stampa
Díolúine ó dhleacht stampa.
20.—(1) San alt seo tá an bhrí chéanna le “duine cáilithe” atá leis in alt 5 den Acht Talún, 1965, agus ciallaíonn “airleacan” airleacan faoin alt sin.
(2) Ní bheidh dleacht stampa inmhuirir agus measfar nach raibh dleacht stampa inmhuirir ariamh ar ionstraim do thabairt éifeachta do cheannach talún ag duine cáilithe, is ionstraim—
(a) ina bhfuil muirear ar an talamh i bhfabhar Choimisiún Talún na hÉireann chun airleacan an aisíoc, nó
(b) a bhfuil ordú formhuinithe air a rinne Coimisiún Talún na hÉireann ag muirearú airleacain ar an talamh.
CUID IV
Cáin Bhrabús Corparáide
Faoiseamh i gcás earráide nó dearmaid.
21.—(1) Má líomhnaíonn aon chuideachta a d'íoc cáin a muirearaíodh faoi mheasúnacht i leith cháin bhrabús corparáide d'aon tréimhse chuntasaíochta go raibh an mheasúnacht iomarcach mar gheall ar earráid nó dearmad éigin i dtuairisceán nó i ráiteas a thug sí chun críocha na measúnachta, féadfaidh sí, tráth nach déanaí ná sé bliana tar éis an mheasúnacht a dhéanamh, iarratas ar fhaoiseamh a dhéanamh i scríbhinn chuig na Coimisinéirí Ioncaim.
(2) Nuair a gheobhaidh na Coimisinéirí Ioncaim aon iarratas den sórt sin déanfaidh siad fiosrú faoin ábhar agus, faoi réir forálacha an ailt seo, déanfaidh siad, ar mhodh aisíoca, cibé faoiseamh a bheidh réasúnach agus cóir a thabhairt i leith na hearráide nó an dearmaid:
Ar choinníoll nach dtabharfar aon fhaoiseamh faoin alt seo i leith earráide ná dearmaid maidir leis an bhforas ar an cheart dliteanas na cuideachta is iarratasóir a ríomh i gcás inar tugadh an tuairisceán nó an ráiteas iarbhír ar an bhforas nó de réir an chleachtais a bhí i réim i gcoitinne nuair a tugadh an tuairiscéan nó an ráiteas.
(3) Nuair a bheidh aon iarratas faoin alt seo á chinneadh ag na Coimisinéirí Ioncaim beidh aird acu ar iomthosca iomchuí an cháis, agus breithneoidh siad go háirithe an dtiocfadh den fhaoiseamh a thabhairt aon chuid de bhrabúis na cuideachta is iarratasóir a dhúnadh amach ó mhuirearú i leith cháin bhrabús corparáide, agus chun na críche sin féadfaidh na Coimisinéirí dliteanas na cuideachta is iarratasóir agus measúnachtaí a rinneadh uirthi in aghaidh tréimhsí cuntasaíochta eile a chur san áireamh.
(4) Aon chuideachta arb éagóir léi cinneadh na gCoimisinéirí Ioncaim ar iarratas a rinne sí faoin alt seo féadfaidh sí, ar fhógra scríofa a thabhairt do na Coimisinéirí sin laistigh de lá is fiche tar éis dóibh a gcinneadh a chur in iúl di, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.
(5) Éistfidh agus cinnfidh na Coimisinéirí Speisialta an t-achomharc de réir na bprionsabal a leanfaidh na Coimisinéirí Ioncaim agus iad ag cinneadh na n-iarratas faoin alt seo, agus faoina réir sin, mar a dhéanfadh siad i gcás achomhairc chucu i gcoinne measúnachta i leith cháin bhrabús corparáide, agus beidh feidhm dá réir sin, le haon mhodhnuithe is gá, ag na forálacha a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a ríomh chun tuairim na hArd-Chúirte a fháil ar phonc dlí):
Ar choinníoll nach mbeidh an t-achomharcóir ná na Coimisinéirí Ioncaim i dteideal a cheangal cás a ríomh chun tuairim na hArd-Chúirte a fháil seachas ar phonc dlí a bhaineann le ríomh brabús.
Leasú ar an Acht Airgeadais (Brabúis Mhianach Áirithe) (Faoiseamh Sealadach ó Chánachas), 1956.
22.—(1) In alt 2 den Acht Airgeadais (Brabúis Mhianach Áirithe) (Faoiseamh Sealadach ó Chánachas), 1956, déantar leis seo “tríocha bliain” a chur in ionad “fiche bliain” agus in alt 6 (1) den Acht sin déantar leis seo “dhá chéad is daichead mí” a chur in ionad “d'ocht mí ceathrachad”.
(2) Dá réir sin—
(a) in alt 6 den Acht seo—
(i) déantar leis seo “an tréimhse díolúine” a chur in ionad “an chéad teárma” i bhfo-alt (1);
(ii) déantar leis seo na fo-ailt seo a leanas a chur in ionad fo-ailt (2) go (6):
“(2) Ní iníoctha an méid is inchurtha i leith na mbrabús den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosóidh roimh an lá tosaithe agus a chríochnóidh sa tréimhse díolúine.
(3) Ní iníoctha an méid is inchurtha i leith na mbrabús, agus a bhainfidh leis an gcuid den tréimhse chuntasaíochta a bheidh sa tréimhse díolúine, den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosóidh roimh dheireadh na tréimhse díolúine agus a chríochnóidh i ndiaidh na tréimhse díolúine.
(4) Chun éifeacht a thabhairt d'fho-alt (3) den alt seo, déanfar amach, trí chionroinnt, an cháin bhrabús corparáide a bhainfidh, de bhua an fho-ailt sin, leis na codanna faoi seach de thréimhse chuntasaíochta a thosóidh sa tréimhse díolúine agus a chríochnóidh i ndiaidh na tréimhse díolúine, agus déanfar gach cionroinnt den sórt sin de réir faid na gcodanna sin faoi seach:
Ar choinníoll, áfach, má scoireann an chuideachta go buan, in aon tréimhse chuntasaíochta den sórt sin, de bheith ag gabháil d'oibriú an mhianaigh mar thrádáil, ansin, chun go ndéanfar amach na méideanna den cháin bhrabús corparáide a bhainfidh leis na codanna faoi seach de thréimhse chuntasaíochta a thosóidh sa tréimhse díolúine agus a chríochnóidh i ndiaidh na tréimhse diolúine, áireofar mar thréimhse chuntasaíochta ar leith an chuid den tréimhse chuntasaíochta ó thosach na tréimhse sin go dtí an dáta a scoireadh d'oibriú an mhianaigh mar thrádáil.”;
(b) in alt 9 (2) den Acht sin, déantar leis seo “na tréimhse díolúine” a chur in ionad “an dara téarma”.
Leasú ar alt 69 den Acht Airgeadais, 1959.
23.—(1) Aon tagairt in alt 69 den Acht Airgeadais, 1959, do liúntas faoi alt 241 den Acht Cánach Ioncaim, 1967, déanfar, i gcás ina raibh éifeacht ag alt 11 (2) den Acht seo, í a fhorléiriú mar thagairt don liúntas arna mhéadú faoin bhfo-alt sin.
(2) I gcás ina measfar nach raibh feidhm ag an alt sin 11 (2) maidir le haon innealra ná fearas d'aon bhliain mheasúnachta, déanfar cibé measúnachtaí agus coigeartuithe breise is iomchuí chun críocha cháin bhrabús corparáide.
CUID V
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
24.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1966” alt 27 den Acht Airgeadais, 1966;
ciallaíonn “an seachtú blianacht bhreise déag” 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) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1966 maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1967, ach “£1,788,105” a chur in ionad “£1,819,988”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1966 ach “£1,137,890” a chur in ionad “£1,177,295”.
(4) Déanfar suim £1,880,083, 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 Mhárta, 1968.
(5) Déanfar an seachtú blianacht bhreise déag a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den seachtú blianacht bhreise déag, nach mó ná £1,216,320 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an seachtú blianacht bhreise déag a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Aisghairm.
25.—(1) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid 1 den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(2) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid II den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an 6ú lá d'Iúil, 1967, má ritear an tAcht seo an lá sin nó roimhe agus measfar gur tháinig sé i ngníomh an lá sin más tar éis an lae sin a rithfear é.
Cúram agus bainistí cánacha agus dleachtanna.
26.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
1891, c. 39.
1920, c. 18.
27.—(1) Féadfar an tAcht Airgeadais, 1967, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus, 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) Déanfar Cuid III den Acht seo a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Déanfar Cuid IV den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(6) Measfar Cuid I den Acht seo a theacht i bhfeidhm, agus beidh éifeacht aici, amhail ar an agus ón 6ú lá d'Aibreán, 1967.
(7) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirtear an tAcht seo.
AN CHEAD SCEIDEAL
Dleachtanna ar Thobac
Cuid I
Custaim
£ | s. | d. | ||
Tobac Neamhmhonaraithe:— | ||||
Má bhíonn sé scúite nó díloirgnithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .... .... .... .... .... | an lb. | 3 | 16 | 3 |
agus níos lú na 10 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... .... | ,, | 4 | 4 | 8·5 |
Mura mbíonn sé scúite nó díloirgnithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .... .... .... .... .... | ,, | 3 | 16 | 2·5 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... .... | ,, | 4 | 4 | 8 |
Lán-rátaí | Rátaí Fabhair | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Monaraithe:— | |||||||
todóga .... .... .... .... | an Ib. | 4 | 15 | 0·6 | 3 | 19 | 2·5 |
toitíní .... .... .... .... .... | ,, | 4 | 12 | 9 | 3 | 17 | 3·5 |
Cavendish nó Negrohead .... .... | ,, | 4 | 14 | 5·4 | 3 | 18 | 8·5 |
Cavendish nó Negrohead a monaraíodh faoi bhanna .... .... | ,, | 4 | 13 | 10·2 | 3 | 18 | 2·5 |
tobac monaraithe eile .... .... | ,, | 4 | 12 | 5·4 | 3 | 17 | 0·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 12 | 0·6 | 3 | 16 | 8·5 |
snaois nach bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 14 | 5·4 | 3 | 18 | 8·5 |
Cuid II
Custaim
Lán-rátaí | Rátaí Fabhair | ||||||
Tobac Monaraithe:— | £ | s. | d. | £ | s. | d. | |
todóga .... .... .... .... | an lb. | 4 | 11 | 7·9 | 3 | 19 | 2·5 |
toitíní .... .... .... .... .... | ,, | 4 | 9 | 4·4 | 3 | 17 | 3·5 |
Cavendish nó Negrohead .... .... | ,, | 4 | 11 | 1 | 3 | 18 | 8·5 |
Cavendish nó Negrohead a monaraíodh faoi bhanna .... .... | ,, | 4 | 10 | 6·1 | 3 | 18 | 2·5 |
tobac monaraithe eile:— | |||||||
tobac cruafháiscthe .... .... | ,, | 4 | 6 | 8·9 | 3 | 14 | 8 |
tobac píopa eile .... .... .... | ,, | 4 | 8 | 8 | 3 | 16 | 7·1 |
tobac monaraithe eile .... .... | ,, | 4 | 9 | 1·4 | 3 | 17 | 0·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 8 | 8·5 | 3 | 16 | 8·5 |
snaois nach bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 11 | 1 | 3 | 18 | 8·5 |
Cuid III
Custaim
Lán-rátaí | Rátaí Fabhair | ||||||
Tobac Monaraithe:— | £ | s. | d. | £ | s. | d. | |
todóga .... .... .... .... | an lb. | 4 | 10 | 3·3 | 3 | 19 | 2·5 |
toitíní .... .... .... .... .... | ,, | 4 | 8 | 0·3 | 3 | 17 | 3·5 |
Cavendish nó Negrohead .... .... | ,, | 4 | 9 | 8·5 | 3 | 18 | 8·5 |
Cavendish nó Negrohead a monaraíodh faoi bhanna .... .... | ,, | 4 | 9 | 1·7 | 3 | 18 | 2·5 |
tobac monaraithe eile:— | |||||||
tobac cruafháiscthe .... .... | ,, | 4 | 3 | 0.3 | 3 | 12 | 3·5 |
tobac píopa eile .... .... .... | ,, | 4 | 6 | 10·5 | 3 | 16 | 1·7 |
tobac monaraithe eile .... .... | ,, | 4 | 7 | 9·3 | 3 | 17 | 0·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 7 | 4·5 | 3 | 16 | 8·5 |
snaois nach bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... | ,, | 4 | 9 | 8·5 | 3 | 18 | 8·5 |
Cuid IV
Mál
£ | s. | d. | ||
Tobac Neamhmhonaraithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .... .... .... .... .... .... | an lb. | 3 | 15 | 1·5 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .... .... .... .... .... .... | ,, | 4 | 3 | 6 |
Tobac monaraithe:— | ||||
3 | 17 | 1·5 | ||
Cavendish nó Negrohead a monaraíodh faoi bhanna | ,, | |||
AN DARA SCEIDEAL
Leasú ar Achtacháin
Seisiún agus Caibidil | Gearrtheideal | Leasú |
(1) | (2) | (3) |
39 & 40 Vict,. c. 36. | Customs Consolidation Act, 1876. | In alt 50, cuirtear “The master or person authorised by him shall deliver to the officer of Customs who first boards such ship an account of the stores carried, to be known as the ship's stores declaration, in such form and manner as the Revenue Commissioners may direct” isteach ag deireadh an ailt. |
In alt 53, cuirtear “when the report is made attend, if required, before the collector or other proper officer and” in ionad “at the time of making report”. | ||
In alt 101, cuirtear an méid seo a leanas in ionad na bhfocal go léir ó thosach an ailt go dtí “Provided also,”: “(a) The master of every ship departing from a port in the State to a place abroad shall deliver to the collector or other proper officer a general declaration outwards in such form and manner as the Revenue Commissioners may direct and, if such ship shall have commenced her lading at some other port, shall deliver also the clearance of such goods from such other port. (b) The documents required by the foregoing paragraph to be delivered by the master may be delivered by the ship's agent or by a person authorised by the master and if so delivered the provisions of the Customs Acts shall apply as if they had been delivered by the master. (c) If any goods are taken on board any ship before the inward cargo has been fully discharged, unless authorised by the collector or other proper officer, the master shall be liable to a penalty of one hundred pounds: provided”. | ||
In alt 102, cuirtear “delivery of the general declaration outwards” in ionad ”due entry outwards“. | ||
In alt 128, cuirtear an méid seo a leanas in ionad na bhfocal ó “the United Kingdom” go dtí deireadh an ailt: “any port in the State the master or a person authorised by him shall, if required, attend before the collector or other proper officer and answer all such questions relating to the ship, the cargo, and the voyage as shall be put to him by such collector or officer; and the clearance outwards and authority for the departure of the ship shall be in such form and manner as the Revenue Commissioners may direct”. | ||
In alt 129, cuirtear an méid seo a leanas in ionad na bhfocal go léir ó “the master shall” go dtí deireadh an ailt: “the clearance documents granted at the second or any subsequent ports of call shall be attached to the clearance documents granted at the first port”. | ||
In alt 130, cuirtear “in respect of which the general declaration outwards has been delivered to the collector or other proper officer” in ionad “entered outwards”. | ||
41 & 42. Vict., c. 15. | Customs and Inland Revenue Act, 1878. | In alt 6, cuirtear “the ship's agent or a person authorised by the master,” isteach i ndiaidh “on the application of the master,” agus cuirtear “shall, if required, attend before the collector or other proper officer and” isteach i ndiaidh “the master of such ship”. |
47 & 48 Vict., c. 62. | Revenue Act, 1884 | In alt 3 (2), cuirtear “or, alternatively, if there shall be delivered to the proper officer of Customs a copy or copies of the bill or bills of lading relating to the shipped goods together with a declaration subscribed by the master, the ship's agent, or a person authorised by the master, that there is contained in such copy or copies of the bill or bills of lading a true account of all the shipped goods for which no bond is required,” isteach i ndiaidh “for which no bond is required,”. |
61 & 62 Vict, c. 46. | Revenue Act, 1898. | In alt 2 (1), cuirtear “may be made by the ship's agent or by a person authorised by the master” in ionad “may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing”. |
AN TRIU SCEIDEAL
Achtacháin a Aisghairtear
Cuid I
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
39 & 40 Vict., c. 36. | Customs Consolidation Act, 1876. | In alt 126, na focail ó “, and shall be signed” go dtí “such victualling bill”; alt 127. |
41 & 42 Vict., c. 15. | Customs and Inland Revenue Act, 1878. | In alt 6, na focail “borne upon the victualling bill”. |
47 & 48 Vict, c. 62. | Revenue Act, 1884. | Alt 3 (3); in alt 3 (4); na focail “or certificate” sa dá áit ina bhfuil siad. |
Alt 100; An Cúigiú Sceideal. | ||
Alt 490; Sceideal 14. |
Cuid II
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
6 Geo. 4, c. 81. | Excise Licences Act, 1825. | An mhír a bhaineann le gach déantóir fíneagair nó aigéid aiceatúil in alt 2; na focail “Every maker of vinegar or acetous acid, for sale;” in alt 26; na focail “vinegar, or” in alt 27. |
7 & 8 Vict., c. 25. | Vinegar Act, 1844. | Ailt 2, 3 agus 4. |
9 & 10 Vict., c. 90. | Still Licences Act, 1846. | Na focail “or vinegar maker,” in ailt 1 agus 4. |
24 & 25 Vict., c. 91. | Revenue (No. 2) Act, 1861. | Na focail “or vinegar maker,” in alt 23. |
43 & 44 Vict., c. 24. | Spirits Act, 1880. | Na focail “, or to make vinegar,” agus “or making of vinegar” in alt 12. |
52 & 53 Vict., c. 7. | Customs and Inland Revenue Act, 1889. | Alt 4. |
Number 17 of 1967
FINANCE ACT, 1967
ARRANGEMENT OF SECTIONS
Income Tax
Customs and Excise
Stamp Duties
Corporation Profits Tax
Amendment of Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956. | |
Miscellaneous
Acts Referred to | |
1967, No. 6 | |
1952, No. 1 | |
1947, No. 28 | |
1953, No. 26 | |
1927, No. 25 | |
1955, No. 1 | |
1928, No. 25 | |
1966, No. 17 | |
1933, No. 15 | |
1932, No. 20 | |
Imposition of Duties (No. 158) (Matches) Order, 1966 | S.I. No. 132 of 1966 |
Finance Act, 1919 | 1919, c. 32 |
1940, No. 14 | |
1934, No. 31 | |
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 | S.I. No. 101 of 1966 |
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | 1956, No. 8 |
1959, No. 18 | |
1950, No. 18 | |
Stamp Act, 1891 | 1891, c. 39 |
Finance Act, 1920 | 1920, c. 18 |
1965, No. 2 | |
Number 17 of 1967.
FINANCE ACT, 1967.
PART I
Income Tax
Income tax and sur-tax for the year 1967-68.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1967, at the rate of seven shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1967, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds and shall be so charged at the following rates, that is to say:
In respect of the first two thousand five hundred pounds of the income | Nil |
In respect of the excess over two thousand five hundred pounds, | |
for every pound of the first two thousand pounds of the excess | three shillings |
for every pounds of the next three thousand pounds of the excess | six shillings |
for every pound of the remainder of the excess | nine shillings. |
Amendment of section 139 of Income Tax Act, 1967.
2.—Section 139 of the Income Tax Act, 1967, is hereby amended by the addition of the following subsection:
“(5) This section shall also apply to a claimant being a married woman who is not living with her husband and who throughout the year of assessment is in full-time employment or engaged full-time in some trade or profession as it applies to a claimant being a widower, save that ‘her husband’ shall be substituted for ‘his deceased wife’.”.
Amendment of section 141 (1) of Income Tax Act, 1967.
3.—Section 141 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “£135” for “£120”.
Amendment of section 142 (1) of Income Tax Act, 1967.
4.—Section 142 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “£200” for “£180” in both places where the latter amount occurs and by the substitution of “£140” for “£120”.
Amendment of section 251 (4) of Income Tax Act, 1967.
5.—The following subsection is hereby substituted for section 251 (4) of the Income Tax Act, 1967 :
“(4) Notwithstanding anything in the preceding provisions of this section, this Chapter shall have effect in relation to capital expenditure incurred on or after the 14th day of December, 1961, and before the 1st day of April, 1967, as if ‘two-fifths’ were substituted for ‘one-fifth’ in subsection (1) and in relation to capital expenditure incurred on or after the 1st day of April, 1967, and before the 1st day of April, 1971, as if ‘one-half’ were substituted for ‘one-fifth’ in subsection (1).”
Amendment of sections 254 (1) and 262 of Income Tax Act, 1967.
6.—(1) The following subsection is hereby substituted for section 254 (1) of the Income Tax Act, 1967:
“(1) (a) Subject to the provisions of this Act, where a person incurs capital expenditure on the construction of a building or structure which is to be an industrial building or structure occupied for the purposes of a trade carried on either by him or by such a lessee as is mentioned in paragraph (b), there shall be made to the person who incurred the expenditure, for the appropriate year of assessment, an allowance (in this Chapter referred to as an industrial building allowance) equal to one-tenth thereof:
Provided that this paragraph shall not apply to any expenditure incurred before the 30th day of September, 1956.
(b) The lessee referred to in paragraph (a) is a lessee occupying the building or structure on the construction of which the expenditure was incurred under a lease to which the relevant interest is reversionary.
(c) In this subsection—
‘appropriate year of assessment’ means, in relation to any person who has incurred expenditure on the construction of a building or structure, the year of assessment in the basis period for which the expenditure was incurred or, in a case in which the first use to which the building or structure is put is a use by a person occupying it by virtue of a tenancy to which the relevant interest is reversionary and the tenancy begins after the incurring of the expenditure, the year of assessment in which the tenancy begins;
‘lease’ and ‘lessee’ have the same meanings as in Part XVI;
‘the relevant interest’ has the same meaning as in Chapter I of Part XVI.
(d) (i) Except in the case mentioned in subparagraph (ii), any industrial building allowance made to a person shall be made to him in charging the profits or gains of his trade.
(ii) An industrial building allowance shall be made to a person by discharge or repayment of tax if his interest in the building or structure is subject to any lease when the expenditure is incurred or becomes subject to any lease before the building or structure is first used for any purpose and, where it is so made, subsection (5) shall not apply.
(e) Section 267 (5) and section 296 shall have effect in relation to an industrial building allowance which is to be made by discharge or repayment of tax as they have effect in relation to an allowance under Chapter I of Part XVI which is to be so made.”
(2) The following subsection is hereby added to section 262 of the Income Tax Act, 1967:
“(4) Nothing in subsection (2) or (3) applies in relation to an allowance under Chapter II falling to be made to a person by discharge or repayment of tax and, in relation to that allowance, his basis period for any year of assessment shall be the year of assessment itself.”
Amendment of section 335 of Income Tax Act, 1967.
7.—Section 335 of the Income Tax Act, 1967, is hereby amended by the substitution of “£1,000” for “£300”.
Amendment of section 344 (1) (2) (4) of Income Tax Act, 1967.
8.—(1) Subsections (1) and (2) of section 344 of the Income Tax Act, 1967, are each hereby amended by the substitution of “£70” for “£50”.
(2) Subsection (4) of section 344 of the Income Tax Act, 1967, is hereby amended by the substitution, in the definition of “the commercial banks”, of “Guinness & Mahon Limited” for “Guinness & Mahon”.
Amendment of Chapter II of Part XXV of Income Tax Act, 1967.
9.—(1) In section 383 of the Income Tax Act, 1967, “thirty years” is hereby substituted for “twenty years” and in section 386 (2) of that Act “nineteen years” and “twentieth year” are hereby substituted for “three years” and “fourth year” respectively.
(2) Accordingly—
(a) in section 386 of that Act, the following subsections are hereby substituted for subsections (3) to (7):
“(3) (a) So much of the net income tax, for the year of assessment (hereafter in this Chapter referred to as the twenty-first year) next following the twentieth year, as is equal to the appropriate sum shall not be payable.
(b) In paragraph (a) of this subsection ‘the appropriate sum’ means the sum which bears the same proportion to the net income tax for the twenty-first year as the number of days in the period beginning on the 6th day of April in the first year and ending on the day immediately preceding the commencement day bears to the total number of days in the first year.
(4) (a) Subsection (3) shall be subject to the proviso that, where the company ceases permanently within the twenty-first year to carry on the trade of working the mine, then—
(i) if the cessation occurs before or on the last day of the period of two hundred and forty months beginning on the commencement day, the net income tax for the twenty-first year shall not be payable, and
(ii) if the cessation occurs after the expiration of that period, so much of the net income tax for the twenty-first year as is equal to the appropriate sum shall not be payable.
(b) In paragraph (a) (ii) of this subsection ‘the appropriate sum’ means the sum which bears the same proportion to the net income tax for the twenty-first year as the number of days, in the period beginning on the 6th day of April in the twenty-first year and ending on the last day of the period of two hundred and forty months beginning on the commencement day, bears to the number of days in the period beginning on the 6th day of April in the twenty-first year and ending on the date of the cessation.”;
(b) in section 387 of that Act—
(i) subsections (1) (b) (iii) and (iv) and (3) (c) are hereby deleted,
(ii) in subsection 2 (a), “exemption period” and “two hundred and forty months” are hereby substituted for “first term” and “forty-eight months” respectively,
(iii) in subsection (2) (b) for all words from “provided” to the end of the paragraph there is hereby substituted “but where the dividend period is not wholly within the exemption period, the company shall not be entitled to deduct income tax from any part of the relevant payment which is referable to any part of the dividend period within the exemption period”,
(iv) in subsection (3) (a) and in subsection (3) (b) “exemption period” is hereby substituted for “first term”;
(c) in section 389 of that Act, “twenty-first year” is hereby substituted for “ninth year” in both places where the latter words occur and “exemption period” is hereby substituted for “first term or the second term”.
Amendment of section 523 of Income Tax Act, 1967.
10.—The following section is hereby substituted for section 523 of the Income Tax Act, 1967 :
“523.—(1) For the purpose of charging sur-tax for any year of assessment, there shall be deducted from the total income of an individual—
(a) an amount equal to the aggregate of the deductions which, in ascertaining the amount of the income on which he is to be charged to income tax for that year of assessment, he is entitled to be allowed under sections 138 (1) (2), 139, 140, 141 and 142, and
(b) in the case of an individual who for that year of assessment is entitled, under section 134, to be allowed a deduction from the amount of his earned income for the purposes of ascertaining the amount of his assessable income for the purposes of income tax—
(i) the amount, as determined for the purposes of the said section 134, of his earned income in case that amount does not exceed £1,250, and
(ii) £1,250 in any other case.
(2) Where—
(a) an individual not resident in the State is entitled to a deduction under this section for any year of assessment, and
(b) any relief to which he would, disregarding section 153, be entitled for that year under the provisions specified in subsection (1) falls to be given to him by virtue of the said section 153 subject to a reduction in accordance with the provisions of that section,
the deduction shall be reduced in the proportion in which the relief is reduced.
(3) In the case of a husband and wife who are for any year of assessment separately assessed to tax by virtue of an application under section 197 or 198, the following provisions shall apply in relation to any deductions to be made under paragraph (a) or (b) of subsection (1) for that year:
(a) whether or not they are separately assessed to sur-tax, the deduction to be made from their total income shall be the same as if there were no separate assessment;
(b) where they are separately assessed to sur-tax, the resulting relief from sur-tax shall be divided between them—
(i) by treating any amount included in a deduction under paragraph (a) of subsection (1) in respect of relief under section 141 (2) or 142 as reducing the income of the husband or the wife according as he or she maintains the child, relative, son or daughter, in respect of whom that relief is given,
(ii) by apportioning the remainder of a deduction under the said paragraph (a) between the husband and the wife in proportion to the amounts of their respective incomes (treating those incomes, where appropriate, as being reduced in accordance with subparagraph (iii)) and treating the amount so apportioned to either spouse as reducing the income of that spouse,
(iii) by apportioning a deduction under paragraph (b) of subsection (1) between the husband and the wife in proportion to the amounts of their respective earned incomes and treating the amount so apportioned to either spouse as reducing the income of that spouse, but so that, if the amount by which the income of either falls to be reduced under subparagraphs (i), (ii) and (iii) exceeds the amount of that income, the income of the other shall be treated as reduced by the amount of the excess.”
Wear and tear allowances for certain machinery and plant in undeveloped areas.
11.—(1) In this section—
“qualifying machinery or plant” means machinery or plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) which on or after the 1st day of April, 1967, is provided for use in any undeveloped area for the purposes of a trade or profession and which, at the time it is so provided, is unused and not secondhand;
“undeveloped area” has the same meaning as in the Undeveloped Areas Act, 1952.
(2) Subject to the provisions of this section, where for any year of assessment a deduction falls to be allowed under section 241 of the Income Tax Act, 1967, for wear and tear of any qualifying machinery or plant, the deduction shall, subject to subsection (6) of that section, be increased by such amount as is specified by the person to whom the deduction is to be allowed in making his claim for the deduction; and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to a deduction allowed under the said section 241 shall be construed as a reference to that deduction as increased under this subsection.
(3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967, unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract; and where the contract so provides, but without becoming the owner of the machinery or plant he ceases to be entitled (otherwise than on his death) to the benefit of the contract so far as it relates to the machinery or plant, subsection (2) shall be deemed not to have applied in relation to the machinery or plant and there shall be made accordingly all such additional assessments and adjustments of assessments as may be appropriate.
(4) Where for any year of assessment the deduction under section 241 of the Income Tax Act, 1967, for wear and tear of any machinery or plant is increased under this section, no allowance under Chapter I of Part XV of the said Act shall be made in relation to the machinery or plant for that or any subsequent year of assessment.
Relief for health expenses.
12.—(1) In this section—
“dependant” means, in relation to an individual,—
(a) where the individual is a married man who for the year of assessment is allowed the higher deduction under section 138 (1) of the Income Tax Act, 1967, the wife of the individual, and
(b) any person in respect of whom the individual is allowed for the year of assessment a deduction under section 139, 140, 141 or 142 of that Act;
“health care” means prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care which is received by a woman in respect of a pregnancy other than routine maternity care, but does not include routine ophthalmic treatment or routine dental treatment;
“health expenses” means expenses in respect of the provision of health care, being expenses representing the cost of—
(a) the services of a practitioner,
(b) diagnostic procedures carried out on the advice of a practitioner,
(c) maintenance or treatment in a hospital,
(d) drugs or medicines supplied on the prescription of a practitioner,
(e) the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner,
(f) physiotherapy or similar treatment prescribed by a practitioner,
(g) orthoptic or similar treatment prescribed by a practitioner, or
(h) transport by ambulance;
“hospital” means—
(a) any health institution within the meaning of the Health Act, 1947,
(b) any institution in relation to which an arrangement made or deemed to have been made under section 10 of the Health Act, 1953, applies,
(c) any hospital, nursing home or maternity home approved of by the Minister for Health for the purposes of section 25 of the Health Act, 1953,
(d) any other hospital, nursing home or maternity home approved of for the purposes of this section by the Minister for Finance after consultation with the Minister for Health;
“practitioner” means any person who is registered in the register established under section 21 of the Medical Practitioners Act, 1927, or who is temporarily registered under section 3 of the Medical Practitioners Act, 1955, or who is registered in the register established under section 23 of the Dentists Act, 1928, or, in relation to health care provided outside the State, any person who is entitled under the laws of the country in which the care is provided to practise medicine or dentistry there;
“qualified person” means, in relation to an individual, the individual himself or any dependant of his;
“routine dental treatment” means the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures;
“routine maternity care” means care—
(a) which is received by a woman in respect of a pregnancy otherwise than as a patient maintained in a hospital, or
(b) which is received by a woman in respect of a pregnancy as a patient maintained in hospital where the total length of the period or periods during which she is so maintained is not more than fourteen days or during the first fourteen days of such maintenance where the total length of such period or periods is more than fourteen days;
“routine ophthalmic treatment” means sight testing and advice as to the use of spectacles or contact lenses and the provision and repairing of spectacles or contact lenses.
(2) (a) Subject to the provisions of this section, where an individual, having made a claim in that behalf and having made a return in the prescribed form of his total income, proves that in the year of assessment he defrayed health expenses which were incurred for the provision of health care for any one qualified person and which amount in the aggregate to more than £50, he shall be entitled, for the purpose of ascertaining the amount of the income on which he is to be charged to income tax, to have a deduction of the appropriate amount made from his assessable income.
(b) In the foregoing paragraph “the appropriate amount” means—
(i) in case the aggregate of the health expenses is less than £300—the excess of that aggregate over £50, and
(ii) in case that aggregate is or exceeds £300—£250.
(3) For the purposes of this section—
(a) any expenses defrayed by a married woman in a year of assessment shall be deemed to have been defrayed by her husband if, for the year of assessment, she falls to be treated, under the Income Tax Acts, as living with her husband,
(b) any expenses defrayed out of the estate of a deceased person by his executor or administrator shall be deemed to have been defrayed by the deceased person immediately before his death,
(c) expenses shall be regarded as not having been defrayed in so far as any sum in respect of, or by reference to, the health care to which they relate has been, or is to be, received, directly or indirectly, by the individual or the individual's estate, or by any dependant of the individual or such dependant's estate, from any public or local authority or under any contract of insurance or by way of compensation or otherwise.
(4) In making a claim for a deduction under this section, an individual who, after the end of the year of assessment for which the claim is made, has defrayed, or is deemed to have defrayed, any expenses relating to health care provided in that year may elect that all deductions to be allowed to him under this section for that year and for subsequent years of assessment shall be determined as if those expenses had been defrayed at the time when the health care to which they relate was provided.
(5) (a) Any claim for a deduction under this section—
(i) shall be made in such form as the Revenue Commissioners may from time to time prescribe, and
(ii) shall be accompanied by such statements in writing as regards any class of expenses by reference to which the deduction is claimed, including statements by persons to whom payments were made, as may be indicated by the prescribed form as being required as regards expenses of that class.
(b) Relief from tax consequent on the allowance of a deduction under this section shall, in all cases, be given by way of repayment.
(c) Subject to the foregoing paragraphs of this subsection, all such provisions of the Income Tax Acts as apply in relation to every deduction specified in sections 138 to 143 of the Income Tax Act, 1967, shall apply in relation to deductions under this section.
(6) Section 153 (1) (d) of the Income Tax Act, 1967, is hereby amended by the insertion after “sections 138 to 143” of “and section 12 of the Finance Act, 1967”.
(7) Section 193 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (2) after paragraph (a) of the following paragraph:
“(aa) so far as it flows from relief under section 12 of the Finance Act, 1967, in the proportions in which they bore the expenditure giving rise to the relief,”; and
(b) by the addition at the end of subsection (6) of “or under section 12 of the Finance Act, 1967”.
PART II
Customs and Excise
Beer.
13.—(1) In lieu of the duty of excise imposed by section 8 (1) of the Finance Act, 1966, there shall be charged, levied and paid on all beer brewed within the State on or after the 12th day of April, 1967, a duty of excise at the rate of nineteen pounds, ten shillings and eight pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duty of customs imposed by section 8 (2) of the Finance Act, 1966, there shall, as on and from the 12th day of April, 1967, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of nineteen pounds, eleven shillings and two pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of nineteen pounds, ten shillings and eleven pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Tobacco.
14.—(1) Subject to the next subsection of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 12th day of April, 1967, be charged, levied and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the several rates specified in Parts II and III of the Third Schedule to the Finance Act, 1966.
(2) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 12th day of April, 1967, and before the 1st day of July, 1967, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part II of the First Schedule to this Act in lieu of the several rates specified in Part I thereof and shall, as on and from the 1st day of July, 1967, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the First Schedule to this Act in lieu of the several rates specified in Parts I and II thereof.
(c) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this subsection—
(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies,
(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part II or III (as may be appropriate) of the First Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and
(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded.
(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(e) The expression “hard pressed tobacco” mentioned in Parts II and III of the First Schedule to this Act and the next paragraph of this subsection has the same meaning as it has in section 17 of the Finance Act, 1940.
(f) The expression “other pipe tobacco” mentioned in Parts II and III of the First Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.
(3) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 12th day of April, 1967, be charged, levied and paid at the several rates specified in Part IV of the First Schedule to this Act in lieu of the several rates specified in Part V of the Third Schedule to the Finance Act, 1966.
Tobacco (excise duty on certain stocks).
15.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 11th day of April, 1967, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
(a) so far as the stocks consist of unmanufactured tobacco, three shillings and five pence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and five pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 11th day of April, 1967, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) Every licensed manufacturer of tobacco shall not later than the 18th day of April, 1967, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 11th day of April, 1967, in any place in the State other than a bonded warehouse.
(4) Every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 11th day of April, 1967.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 18th day of April, 1967, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty imposed by subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 11th day of April, 1967, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1967, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
Transit depots.
16.—(1) Notwithstanding anything contained in any other enactment, the Revenue Commissioners may, subject in any particular case to such conditions and restrictions as they see fit to impose,—
(a) approve places, to be known as transit depots, for the temporary deposit of imported goods which have not yet been cleared from customs charge, and
(b) permit imported goods which have not yet been cleared from customs charge, including goods which have not yet been reported and entered under the Customs Acts, to be unshipped or unladen and removed to an approved transit depot.
(2) The Revenue Commissioners may at any time revoke or vary the terms of any approval given under subsection (1) (a) of this section.
(3) Any person who contravenes or fails to comply with any condition or restriction imposed by the Revenue Commissioners under subsection (1) of this section shall be liable to a penalty of one hundred pounds and any goods in respect of which the offence was committed shall be liable to forfeiture.
Amendment of certain enactments.
17.—Each enactment specified in column (2) of the Second Schedule to this Act is hereby amended as specified in column (3) of that Schedule.
Amendment of section 17 (6) of Finance Act, 1966.
18.—(1) Section 17 (6) of the Finance Act, 1966, is hereby amended by the substitution of “twenty per cent.” for “ten per cent.”.
(2) If this Act is passed before or on the 1st day of July, 1967, subsection (1) of this section shall come into operation on that day and, if it is passed after that day, that subsection shall be deemed to have come into operation on that day.
(3) The appropriate repayments shall be made having regard to the provisions of subsections (1) and (2) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
Confirmation of Orders.
19.—The Imposition of Duties (No. 158) (Matches) Order, 1966, and the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966, are hereby confirmed.
PART III
Stamp Duties
Exemption from stamp duty.
20.—(1) In this section “qualified person” has the same meaning as in section 5 of the Land Act, 1965, and “advance” means an advance under that section.
(2) Stamp duty shall not be chargeable and shall be deemed never to have been chargeable on an instrument giving effect to the purchase of land by a qualified person, being an instrument either—
(a) which contains a charge on the land in favour of the Irish Land Commission for repayment of an advance, or
(b) on which there is endorsed an order made by the Irish Land Commission charging the land with an advance.
PART IV
Corporation Profits Tax
Relief in cases of error or mistake.
21.—(1) If any company which has paid tax charged under an assessment to corporation profits tax for any accounting period alleges that the assessment was excessive by reason of some error or mistake in a return or statement made by it for the purposes of the assessment, it may, not later than six years after the making of the assessment, make an application in writing to the Revenue Commissioners for relief.
(2) On receiving any such application the Revenue Commissioners shall inquire into the matter and shall, subject to the provisions of this section, give by way of repayment such relief in respect of the error or mistake as is reasonable and just:
Provided that no relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the applicant company ought to have been computed where the return or statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when the return or statement was made.
(3) In determining any application under this section the Revenue Commissioners shall have regard to all the relevant circumstances of the case, and in particular shall consider whether the granting of relief would result in the exclusion from charge to corporation profits tax of any part of the profits of the applicant company, and for this purpose the Commissioners may take into consideration the liability of the applicant company and assessments made on it in respect of other accounting periods.
(4) Any company which is aggrieved by the determination of the Revenue Commissioners on an application made by it under this section may, on giving notice in writing to those Commissioners within twenty-one days after the notification to it of their determination, appeal to the Special Commissioners.
(5) The Special Commissioners shall thereupon hear and determine the appeal in accordance with the principles to be followed by the Revenue Commissioners in determining the applications under this section, and subject thereto, in like manner as in the case of an appeal to them against an assessment to corporation profits tax, and the provisions relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications:
Provided that neither the appellant nor the Revenue Commissioners shall be entitled to require a case to be stated for the opinion of the High Court otherwise than on a point of law arising in connection with the computation of profits.
Amendment of Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.
22.—(1) In section 2 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, “thirty years” is hereby substituted for “twenty years” and in section 6 (1) of that Act “two hundred and forty months” is hereby substituted for “forty-eight months”.
(2) Accordingly—
(a) in section 6 of that Act—
(i) “exemption period” is hereby substituted for “first term” in subsection (1);
(ii) the following subsections are hereby substituted for subsections (2) to (6):
“(2) So much, as is referable to the profits, of the corporation profits tax chargeable on the company for an accounting period beginning before the commencement day and ending within the exemption period shall not be payable.
(3) So much of the corporation profits tax chargeable on the company for an accounting period beginning before the end of the exemption period and ending after the exemption period as is referable to the profits and is attributable to the part of the accounting period falling within the exemption period shall not be payable.
(4) For the purpose of giving effect to subsection (3) of this section, the corporation profits tax attributable, by virtue of that subsection, to the respective parts of an accounting period beginning within the exemption period and ending after the exemption period, shall be ascertained by apportionment, and every such apportionment shall be made by reference to the respective lengths of the said parts:
Provided, however, that, if the company has ceased permanently during any such accounting period to carry on the trade of working the mine, then, for the purpose of ascertaining the amounts of the said corporation profits tax which are attributable to the parts of an accounting period beginning within the exemption period and ending after the exemption period, the portion of the accounting period from the beginning thereof up to the date of cessation of the trade of working the mine shall be taken as a separate accounting period.”;
(b) in section 9 (2) of that Act, “exemption period” is hereby substituted for “second term”.
Amendment of section 69 of Finance Act, 1959.
23.—(1) Any reference in section 69 of the Finance Act, 1959, to an allowance under section 241 of the Income Tax Act, 1967, shall, in a case in which section 11 (2) of this Act has had effect, be construed as a reference to the allowance as increased under that subsection.
(2) Where the said section 11 (2) is deemed not to have applied to any machinery or plant for any year of assessment, there shall be made for the purposes of corporation profits tax all such additional assessments and adjustments of assessments as may be appropriate.
PART V
Miscellaneous
Capital Services Redemption Account.
24.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1966 amending section” means section 27 of the Finance Act, 1966;
“the seventeenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1966 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1968, have effect with the substitution of “£1,788,105” for “£1,819,988”.
(3) Subsection (6) of the 1966 amending section shall have effect with the substitution of “£1,137,890” for “£1,177,295”.
(4) A sum of £1,880,083 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1968.
(5) The seventeenth 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 seventeenth additional annuity, not exceeding £1,216,320 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the seventeenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Repeals.
25.—(1) Each enactment specified in column (2) of Part I of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(2) (a) Each enactment specified in column (2) of Part II of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall come into operation on the 6th day of July, 1967, if this Act is passed before or on that day and shall be deemed to have come into operation on that day if this Act is passed after that day.
Care and management of taxes and duties.
26.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
27.—(1) This Act may be cited as the Finance Act, 1967.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the 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 Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(6) Part I of this Act shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1967.
(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
Duties on Tobacco
Part I
Customs
£ | s. | d. | |||||
Unmanufactured:— | |||||||
if stripped or stemmed:— | |||||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 16 | 3 | |||
containing less than 10 per cent. by weight of moisture | ” | 4 | 4 | 8·5 | |||
If unstripped or unstemmed :— | |||||||
containing 10 per cent. or more by weight of moisture | ” | 3 | 16 | 2·5 | |||
containing less than 10 per cent. by weight of moisture | ” | 4 | 4 | 8 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured :— | |||||||
cigars | the lb. | 4 | 15 | 0·6 | 3 | 19 | 2·5 |
cigarettes | ” | 4 | 12 | 9 | 3 | 17 | 3·5 |
Cavendish or Negrohead | ” | 4 | 14 | 5·4 | 3 | 18 | 8·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 13 | 10·2 | 3 | 18 | 2·5 |
other manufactured tobacco | ” | 4 | 12 | 5·4 | 3 | 17 | 0·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 12 | 0·6 | 3 | 16 | 8·5 |
snuff not containing more than 13 per cent. by weight of moisture | ” | 4 | 14 | 5·4 | 3 | 18 | 8·5 |
Part II
Customs
Full | Preferential | ||||||
Manufactured :— | £ | s. | d. | £ | s. | d. | |
cigars | the lb. | 4 | 11 | 7·9 | 3 | 19 | 2·5 |
cigarettes | ” | 4 | 9 | 4·4 | 3 | 17 | 3·5 |
Cavendish or Negrohead | ” | 4 | 11 | 1 | 3 | 18 | 8·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 10 | 6·1 | 3 | 18 | 2·5 |
other manufactured tobacco :— | |||||||
hard pressed tobacco | ” | 4 | 6 | 8·9 | 3 | 14 | 8 |
other pipe tobacco | ” | 4 | 8 | 8 | 3 | 16 | 7·1 |
other manufactured tobacco | ” | 4 | 9 | 1·4 | 3 | 17 | 0·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 8 | 8·5 | 3 | 16 | 8·5 |
snuff not containing more than 13 per cent. by weight of moisture | ” | 4 | 11 | 1 | 3 | 18 | 8·5 |
Part III
Customs
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured :— | |||||||
cigars | the lb. | 4 | 10 | 3·3 | 3 | 19 | 2·5 |
cigarettes | ” | 4 | 8 | 0·3 | 3 | 17 | 3·5 |
Cavendish or Negrohead | ” | 4 | 9 | 8·5 | 3 | 18 | 8·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 9 | 1·7 | 3 | 18 | 2·5 |
other manufactured tobacco :— | |||||||
hard pressed tobacco | ” | 4 | 3 | 0·3 | 3 | 12 | 3·5 |
other pipe tobacco | ” | 4 | 6 | 10·5 | 3 | 16 | 1·7 |
other manufactured tobacco | ” | 4 | 7 | 9·3 | 3 | 17 | 0·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 7 | 4·5 | 3 | 16 | 8·5 |
snuff not containing more than 13 per cent. by weight of moisture | ” | 4 | 9 | 8·5 | 3 | 18 | 8·5 |
Part IV
Excise
£ | s. | d. | ||
Unmanufactured :— | ||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 15 | 1·5 |
containing less than 10 per cent. by weight of moisture | ” | 4 | 3 | 6 |
Manufactured:— | ||||
Cavendish or Negrohead manufactured in bond | ” | 3 | 17 | 1·5 |
SECOND SCHEDULE
Amendment of Enactments
Session and Chapter | Short Title | Amendment |
(1) | (2) | (3) |
39 & 40 Vict., c. 36. | Customs Consolidation Act, 1876. | In section 50, “The master or person authorised by him shall deliver to the officer of Customs who first boards such ship an account of the stores carried, to be known as the ship's stores declaration, in such form and manner as the Revenue Commissioners may direct” is added at the end of the section. In section 53, “when the report is made attend, if required, before the collector or other proper officer and” is substituted for “at the time of making report”. In section 101, for all words from the beginning of the section to “Provided also,” there is substituted “(a) The master of every ship departing from a port in the State to a place abroad shall deliver to the collector or other proper officer a general declaration outwards in such form and manner as the Revenue Commissioners may direct and, if such ship shall have commenced her lading at some other port, shall deliver also the clearance of such goods from such other port. (b) The documents required by the foregoing paragraph to be delivered by the master may be delivered by the ship's agent or by a person authorised by the master and if so delivered the provisions of the Customs Acts shall apply as if they had been delivered by the master. (c) If any goods are taken on board any ship before the inward cargo has been fully discharged, unless authorised by the collector or other proper officer, the master shall be liable to a penalty of one hundred pounds: provided”. In section 102, “delivery of the general declaration outwards” is substituted for “due entry outwards”. In section 128, for all words from “the United Kingdom” to the end of the section there is substituted “any port in the State the master or a person authorised by him shall, if required, attend before the collector or other proper officer and answer all such questions relating to the ship, the cargo, and the voyage as shall be put to him by such collector or officer; and the clearance outwards and authority for the departure of the ship shall be in such form and manner as the Revenue Commissioners may direct”. In section 129, for all words from “the master shall” to the end of the section there is substituted “the clearance documents granted at the second or any subsequent ports of call shall be attached to the clearance documents granted at the first port”. In section 130, “in respect of which the general declaration outwards has been delivered to the collector or other proper officer” is substituted for “entered outwards”. |
41 & 42 Vict., c. 15. | Customs and Inland Revenue Act, 1878. | In section 6, “the ship's agent or a person authorised by the master,” is inserted after “on the application of the master,” and “shall, if required, attend before the collector or other proper officer and” is inserted after “the master of such ship”. |
47 & 48 Vict., c. 62. | Revenue Act, 1884. | In section 3 (2), “or, alternatively, if there shall be delivered to the proper officer of Customs a copy or copies of the bill or bills of lading relating to the shipped goods together with a declaration subscribed by the master, the ship's agent, or a person authorised by the master, that there is contained in such copy or copies of the bill or bills of lading a true account of all the shipped goods for which no bond is required,” is inserted after “for which no bond is required,”. |
61 & 62 Vict., c. 46. | Revenue Act, 1898. | In section 2 (1), “may be made by the ship's agent or by a person authorised by the master” is substituted for “may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing”. |
THIRD SCHEDULE
Enactments Repealed
Part I
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
39 & 40 Vict., c. 36. | Customs Consolidation Act, 1876. | In section 126, the words from “, and shall be signed” to “such victualling bill”; section 127. |
41 & 42 Vict., c. 15. | Customs and Inland Revenue Act, 1878. | In section 6, the words “borne upon the victualling bill”. |
47 & 48 Vict., c. 62. | Revenue Act, 1884. | Section 3 (3); in section 3 (4), the words “or certificate” in both places where they occur. |
No. 23 of 1963. | Section 100; Fifth Schedule. | |
No. 6 of 1967. | Section 490; Schedule 14. |
Part II
Session and Chapter | Short Title | Extent of Repeal |
(1) | (2) | (3) |
6 Geo. 4, c. 81. | Excise Licences Act, 1825. | The paragraph relating to every maker of vinegar or acetous acid in section 2; the words “Every maker of vinegar or acetous acid, for sale ;” in section 26; the words “vinegar, or” in section 27. |
7 & 8 Vict., c. 25. | Vinegar Act, 1844. | Sections 2, 3 and 4. |
9 & 10 Vict., c. 90. | Still Licences Act, 1846. | The words “or vinegar maker,” in sections 1 and 4. |
24 & 25 Vict., c. 91. | Revenue (No. 2) Act, 1861. | The words “or vinegar maker,” in section 23. |
43 & 44 Vict., c. 24. | Spirits Act, 1880. | The words “, or to make vinegar,” and “or making of vinegar” in section 12. |
52 & 53 Vict., c. 7. | Customs and Inland Revenue Act, 1889. | Section 4. |