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Uimhir 19 de 1973
An tACHT AIRGEADAIS, 1973
[An tiontú oifigiúil]
CUID 1
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide
Caibidil I
Cáin Ioncaim
Leasú ar alt 129 den Acht Cánach Ioncaim, 1967.
1.—(1) Leasaítear leis seo alt 129 den Acht Cánach Ioncaim, 1967, tríd an méid seo a leanas a chur leis:
“Ar choinníoll, más lú ná £5 méid an úis arna ríomh amhlaidh, gur £5 an méid úis is iníoctha.”.
(2) Beidh éifeacht ag fo-alt (1) maidir le hús is inmhuirir d'aon mhí dar tosach dáta an Achta seo a rith nó dáta dá éis sin, nó d'aon chuid de mhí mar sin, ar cháin a ndlíonn nó ar dhligh an fostóir í a tharchur ar an dáta sin nó roimhe nó dá éis.
Leasú ar alt 138 den Acht Cánach Ioncaim, 1967.
2.—Leasaítear leis seo alt 138 (3) den Acht Cánach Ioncaim, 1967, trí “£104” a chur in ionad “£74”.
Leasú ar alt 141 den Acht Cánach Ioncaim, 1967.
3. Leasaítear leis seo alt 141 den Acht Cánach Ioncaim, 1967—
(1) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A) (a cuireadh isteach leis an Acht Airgeadais, 1969):
“(1A) Is í an asbhaint dá dtagraítear i bhfo-alt (1):
(a) (i) i gcás leanbh lena mbaineann mír (a) den fho-alt sin agus a gcruthóidh an t-éilitheoir go raibh sé os cionn 11 bhliain d'aois i dtosach na bliana measúnachta, £170, agus i gcás aon linbh eile den sórt sin, £155, nó
(ii) i gcás leanbh lena mbaineann mír (aa) den fho-alt sin agus a gcruthóidh an t-éilitheoir go raibh sé os cionn 11 bhliain d'aois i dtosach na bliana measúnachta, £220, agus i gcás aon linbh eile den sórt sin, £205;
(b) i gcás leanbh lena mbaineann fo-alt (1) (b) (i), £170;
(c) i gcás leanbh lena mbaineann fo-alt (1) (b) (ii) agus a gcothabhálann an t-éilitheoir é go hiomlán nó go páirteach ar a chostas féin, £220 mura lú ná £220 an méid a chaith an t-éilitheoir sa bhliain mheasúnachta ag cothabháil an linbh, agus, i gcás inar lú ná £220 an méid a caitheadh amhlaidh, an méid sin:
Ar choinníoll—
(i) gur asbhaint in ionad, agus nach asbhaint i dteannta, aon asbhaint i mbeadh teideal ag an éilitheoir chuici i leith an linbh faoi alt 142 aon asbhaint faoi fho-alt (1) (b) (ii); agus
(ii) nach mbeidh an t-éilitheoir i dteideal níos mó ná asbhaint amháin faoi fho-alt (1) i leith an linbh chéanna.”.
(2) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (1A)—
“(1AA) I gcás ina mbeidh nó ina mbeadh an t-éilitheoir i dteideal, tar éis iarratas a dhéanamh go cuí, liúntas leanaí a fháil ar feadh na bliana measúnachta i leith níos mó ná leanbh amháin, déanfar an asbhaint a bheidh le tabhairt faoi fho-ailt (1) agus (2)—
(i) a laghdú £15 i gcás leanbh amháin den sórt sin, agus
(ii) a laghdú £23 an duine i gcás aon leanaí den sórt sin de bhreis ar leanbh amháin.
(1AAA) Más rud é, don bhliain 1973-74 nó d'aon bhliain mheasúnachta dá éis sin, gur mó ná £2,500 ioncam iomlán an éilitheora don bhliain mheasúnachta iomchuí ó gach bunadh, arna ríomh de réir forálacha na nAchtanna Cánach Ioncaim, agus go mbeidh nó go mbeadh an t-éilitheoir i dteideal, tar éis iarratas a dhéanamh go cuí, liúntas leanaí a fháil ar feadh na bliana measúnachta i leith aon linbh, déanfar aon asbhaint a bheidh le tabhairt faoin alt seo i leith an linbh sin, i dteannta aon laghdú a bheidh le déanamh de bhua fho-alt (1AA), a laghdú £42 don bhliain 1973-74 agus £50 d'aon bhliain dá éis sin:
Ar choinníoll go mbeidh éilitheoir a mbeidh méadú ar an méid cánach ioncaim a bheidh le híoc aige de dhroim forálacha an fho-ailt seo i dteideal go ndéanfaí an méid sin a laghdú go dtí suim is comhionann le cóimhéid na suimeanna seo a leanas, is é sin le rá, méid na cánach a bheadh le híoc dá mba £2,500, ach nár mhó ná sin, a ioncam iomlán, agus méid a ioncaim
iomláin de bhreis ar £2,500.”.
(3) tríd an míniú seo a leanas ar “liúntas leanaí” a chur in ionad an mhínithe i bhfo-alt (1B):
“ciallaíonn ‘liúntas leanaí’ liúntas faoi na hAchtanna Leasa Shóisialaigh (Liúntais Leanaí), 1944 go 1970, agus aon Acht iardain ar féidir na hAchtanna sin a lua ina theannta.”.
(4) Beidh éifeacht ag alt 523 (1) (a) den Acht Cánach Ioncaim, 1967, ionann is dá mba nár achtaíodh alt 141 (1AAA) (a cuireadh isteach leis an Acht Airgeadais, 1973).
Leasú ar alt 142 den Acht Cánach Ioncaim, 1967.
4.—Leasaítear leis seo alt 142 (1) den Acht Cánach Ioncaim, 1967, trí “£407” a chur in ionad “£355” (a cuireadh isteach leis an Acht Airgeadais, 1972) sa dá áit ina bhfuil an tsuim sin, agus trí “£347” a chur in ionad “£295” (a cuireadh isteach leis an Acht Airgeadais, 1972, a dúradh).
Leasú ar alt 154 den Acht Cánach Ioncaim, 1967.
5.—Chun críocha alt 154 den Acht Cánach Ioncaim, 1967, ní chuirfear i gcuntas aon cháin a íocfar i leith ioncam do bhliain mheasúnachta a thosóidh tar éis na bliana 1972-73 ná aon fhaoiseamh a mbeadh duine ina theideal do bhliain mheasúnachta den sórt sin sna himthosca a luaitear san alt sin.
Leasú ar alt 211 den Acht Cánach Ioncaim, 1967.
6.—Leasaítear leis seo alt 211 den Acht Cánach Ioncaim, 1967, trí fho-alt (4) a scriosadh.
Leasú ar alt 229 den Acht Cánach Ioncaim, 1967.
7.—Amhail ar an 6ú lá d'Aibreán, 1972, agus dá éis, leasaítear leis seo alt 229 (1) (i) den Acht Cáanach Ioncaim, 1967, trí na focail ó “cibé suim acu seo a leanas” go dtí deireadh na míre a scriosadh agus “méid is comhionann le ceithre oiread luach saothair deiridh an duine sin” a chur ina n-ionad.
Srian le halt 246 den Acht Cánach Ioncaim, 1967.
8.—(1) Ní bhainfidh alt 246 den Acht Cánach Ioncaim, 1967, le haon chaiteachas arna thabhú an 24ú lá d'Iúil, 1973, nó dá éis, agus roimh an 1ú lá d'Aibreán, 1975, ag ceannach loinge nua.
(2) Ní bhainfidh an t-alt seo le caiteachas arna thabhú faoi chonradh a rinneadh roimh an 24ú lá d'Iúil, 1973.
Leasú ar alt 251 den Acht Cánach Ioncaim, 1967.
9.—(1) Leasaítear leis seo alt 251 den Acht Cánach Ioncaim, 1967, trí “an 1ú lá d'Aibreán, 1975” a chur in ionad “an 1ú lá d'Aibreán, 1973” i bhfo-alt (4) (d) (a cuireadh isteach leis an Acht Airgeadais, 1972).
(2) I gcás éileamh a dhéanamh ag duine an 3ú lá d'Iúil, 1973, nó dá éis, ar liúntas tosaigh faoi alt 251 den Acht Cánach Ioncaim, 1967, d'aon bhliain mheasúnachta i leith innealra nó gléasra, ní rachaidh aon liúntas a thabharfar don duine sin faoin alt sin thar cibé suim a bheidh, tar éis í a chur—
(a) le méid aon asbhainte i leith an innealra nó an ghléasra a bheidh lamháilte don duine sin faoi alt 241 den Acht sin don bhliain mheasúnachta sin, agus
(b) le comhiomlán aon asbhaintí a bheidh lamháilte don duine sin i leith an innealra nó an ghléasra faoi na hailt sin 241 agus 251 do bhlianta measúnachta roimhe sin,
comhionann le dearbhmhéid an chaiteachais a thabhaigh sé ag soláthar an innealra nó an ghléasra sin.
Leasú ar alt 254 den Acht Cánach Ioncaim, 1967.
10.—Leasaítear leis seo alt 254 (2) den Acht Cáanach Ioncaim, 1967, trí “an 1ú lá d'Aibreán, 1975” a cur in ionad “an 1ú lá d'Aibreán, 1973” (a cuireadh isteach leis an Acht Airgeadais, 1971).
Leasú ar alt 272 den Acht Cánach Ioncaim, 1967.
11.—(1) Leasaítear leis seo alt 272 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur in ionad fho-alt (5):
“(5) I gcás inar mó comhiomlán na liúntas tosaigh agus na liúntas caithimh agus cuimilte a bheidh tugtha d'aon duine i leith aon innealra nó gléasra ná dearbhméid an chaiteachais a thabhaigh sé ag soláthar an innealra nó an ghléasra sin, áireofar méid an bharrachais sin (dá ngairtear méid an bharrachais san fho-alt seo), ar theagmhas lena mbaineann míreanna (a), (b) nó (c) d'fho-alt (1) tarlú, mar íocaíocht ar cóimhéid le suim a fuair an duine sin ar scór airgead díola, árachais, tarrthálais nó cúitimh, agus cuirfear é le haon airgead eile a fuarthas i leith an innealra nó an ghléasra sin agus gearrfar muirear cothromaíochta, agus is í suim ar a ngearrfar an muirear sin suim is comhionann—
(a) le méid an bharrachais sin i gcás gan aon airgead díola, árachais, tarrthálais nó cúitimh a bheith ann, nó
(b) le comhiomlán an airgid sin agus méid an bharrachais sin i gcás airgead díola, árachais, tarrthálais nó cúitimh a bheith ann.
(5A) I gcás, maidir le haon innealra nó gléasra, aon teagmhas tarlú lena mbaineann mír ar bith de mhíreanna (a), (b) nó (c) d'fho-alt (1) agus teagmhas eile tarlú lena mbaineann aon mhír acu sin, cuirfear i gcuntas in aon liúntas cothromaíochta a thabharfar do dhuine, nó in aon mhuirear cothromaíochta a ghearrfar air, de bhua an teagmhas is déanaí acu tarlú, aon liúntas cothromaíochta a tugadh don duine sin nó aon mhuirear cothromaíochta a gearradh air roimhe sin i leith an chaiteachais a thabhaigh sé ag soláthar an innealra nó an ghléasra sin.”.
(2) Beidh éifeacht, maidir le haon innealra nó gléasra, ag an alt seo i gcás an teagmhas is cúis leis an muirear cothromaíochta i leith an innealra nó an ghléasra sin tarlú an 3ú lá d'Iúil, 1973, nó dá éis.
Leasú ar alt 336 den Acht Cánach Ioncaim, 1967.
12.—Leasaítear leis seo alt 336 den Acht Cánach Ioncaim, 1967, trí “£450” a chur in ionad “£350” (a cuireadh isteach leis an Acht Airgeadais, 1971).
Leasú ar alt 357 den Acht Cánach Ioncaim, 1967.
13.—Beidh éifeacht ag alt 357 (3) den Acht Cánach Ioncaim, 1967, maidir le haon díbhinn a íocfar an 6ú lá d'Aibreán, 1973, nó dá éis, amhail is dá mba gur cuireadh “a rialaíonn, go díreach nó go neamhdhíreach, cuid nach 1ú ná deich faoin gcéad den chumhacht vótála sa chéad chuideachta” in ionad “arb í is úinéir tairbhiúil, go díreach nó go neamhdhíreach, ar chuid nach lú ná trí cheathrú de ghnáth-scairchaipiteal na céad chuideachta”.
Leasú ar alt 387 den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 387 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur leis—
“(4) (a) Más rud é, faoi alt 456, go mbeidh comhlacht corpraithe i dteideal cáin ioncaim a bhaint as aon díbhinn, nach díbhinn lena mbaineann fo-alt (2) nó (3), ní dhéanfar in aon chás cáin a asbhaint de réir ráta is mó ná an ráta cánach ioncaim arna laghdú d'aon fhaoiseamh ón gcáin sin a thabharfar faoi réim nó de bhua na Caibidle seo, agus beidh feidhm ag forálacha alt 457 dá réir sin fara aon mhodhnuithe is gá.
(b) An ráta cánach ioncaim ar a mbeidh aon aisíoc cánach d'aon bhliain mheasúnachta le déanamh beidh sé faoi réir cibé coigeartuithe is cuí i gcásanna ina dtugtar faoiseamh faoi réim nó de bhua na Caibidle seo.
(c) Más rud é, de bhua mhír (a), gur de réir ráta laghdaithe a bhainfear cáin ioncaim as díbhinn, is é méid a bheidh le háireamh i leith na díbhinne in aon tuairisceán chun críche forchánach méid a mbeidh an chomhréir chéanna idir é agus méid na díbhinne is a bheidh idir an ráta cánach ioncaim arna bhaint as agus an ráta a údarófaí a asbhaint dá mba nár achtaíodh an fo-alt seo.”.
Leasú ar alt 439 den Acht Cánach Ioncaim, 1967.
15.—Leasaítear leis seo alt 439 (1) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (ii):
“(iia) is iníoctha le haon chomhlacht daoine lena mbaineann forálacha alt 20 den Acht Airgeadais, 1973, agus is iníoctha amhlaidh go ceann tréimhse a bhfuil nó a bhféadfadh go mbeadh fad trí bliana nó níos mó inti, nó”.
Leasú ar alt 22 den Acht Airgeadais, 1971.
16.—Leasaítear leis seo alt 22 (2) den Acht Airgeadais, 1971, trí “an 1ú lá d'Aibreán, 1975” a chur in ionad “an 1ú lá d'Aibreán, 1973”.
Leasú ar alt 26 den Acht Airgeadais, 1971.
17.—Leasaítear leis seo alt 26 (1) den Acht Airgeadais, 1971, trí “an 1ú lá d'Aibreán, 1975” a chur in ionad “an 1ú lá d'Aibreán, 1973”.
Leasú ar alt 21 den Acht Airgeadais, 1972.
18.—Leasaítear leis seo alt 21 den Airgeadais, 1972—
(a) tríd an gcoinníoll seo a leanas a chur le fo-alt (2):
“Ar choinníoll, i gcás aon aisíoca faoi scéim reachtúil a bunaíodh faoi reacht poiblí, go mbeidh riarthóir na scéime i dteideal an cháin is inmhuirir i leith an aisíoca sin a bhaint as méid an aisíoca”, agus
(b) trí “má bhíonn an riarthóir i dteideal faoi rialacha na scéime iomchuí nó ar shlí eile” a chur in ionad “má cheadaíonn rialacha na scéime iomchuí do riarthóir” i bhfo-alt (4).
Íocaíochtaí i leith leanaí tailidimíde.
19.—(1) Déanfar neamhshuim chun críocha uile na nAchtanna Cánach Ioncaim d'ioncam lena mbaineann an t-alt seo.
(2) Bainfidh an t-alt seo le haon ioncam arb éard é íocaíochtaí ón bhforas dá ngairtear Hilfswerk für behinderte Kinder le haon duine, nó i leith aon duine, atá faoi chithréim i ngeall ar easláine is féidir a chur i mbaint le máthair an duine sin do chaitheamh ullmhóidí ina raibh tailidimíd le linn di bheith torrthach.
Comhlachtaí chun Dearbhú Uile-Choiteann Cearta an Duine a shaothrú agus an Coinbhinsiún Eorpach chun Cearta an Duine agus Saoirsí Bunúsacha a Chosaint a fheidhmiú.
20.—Más rud é maidir le haon chomhlacht daoine ag a bhfuil stádas comhairleach le hEagraíocht na Náisiún Aontaithe nó le Comhairle na hEorpa—
(a) gurb é a aon-aidhm nó a phríomh-aidhm urramú na bhforálacha i nDearbhú Uile-Choitheann Cearta an Duine a shaothrú nó an Coinbhinsiún Eorpach chun Cearta an Duine agus Saoirsí Bunúsacha a Chosaint a fheidhmiú, nó iad araon, agus
(b) go gcoisceann a rialacha nó a bhunreacht air aon chuid dá mhaoin a íoc nó a aistriú go díreach nó go neamhdhíreach, ach amháin ar leor-chomhaoin luachmhar, chun aon chomhaltaí dá chuid i modh díbhinne, bronntanais, roinnte, bónais nó ar shlí ar bith eile i modh brabúis,
lamhálfar, i gcás an chomhlachta sin, ar éileamh a dhéanamh chuige sin ar na Coimisinéirí Ioncaim, cibé díolúine ó cháin ioncaim a bheidh le lamháil faoi alt 333 den Acht Cánach Ioncaim, 1967, i gcás comhlacht daoine ar chun críocha carthanúla amháin a bunaíodh é agus ar chun críocha carthanúla agus chun na gcríocha sin amháin a úsáidtear a ioncam go léir.
Íocaíochtaí le hollscoileanna.
21.—(1) I gcás ina ndéanfaidh duine a sheolann trádáil nó gairm—
(a) aon suim a íoc le hollscoil Éireannach an 6ú lá d'Aibreán, 1973, nó dá éis, chun a chur ar chumas na hollscoile sin taighde a dhéanamh ar ábhair fhormheasta nó iad a theagasc, agus
(b) nach ioncam lena mbaineann alt 439 den Acht Cánach Ioncaim, 1967, an tsuim a íocadh amhlaidh,
déanfar an tsuim a íocadh amhlaidh, murab inasbhainte amhlaidh ar slí eile í, a asbhaint mar chaiteachas nuair a bheifear ag ríomh na mbrabús nó na ngnóchan as trádáil nó as gairm an duine sin.
(2) Chun críocha an ailt seo, ciallaíonn “ábhair fhormheasta”—
(a) caidreamh tionscail,
(b) margú, agus
(c) aon ábhar eile arna fhormheas ag an Aire Airgeadais chun críocha an ailt seo.
Cáin ioncaim a ghnóthú.
22.—Bainfidh alt 131 den Acht Cánach Ioncaim, 1967, le gnóthú—
(a) aon mhéid cánach a measadh faoi alt 7 den Acht Airgeadais, 1968, agus
(b) aon mhéid cánach a measadh faoi alt 8 den Acht Airgeadais, 1968, a dúradh, nó aon iarmhéid cánach a measadh amhlaidh ach atá fós gan íoc,
ionann is dá mb'éard é an méid a measadh amhlaidh nó an iarmhéid cánach a measadh amhlaidh ach atá fós gan íoc méid cánach a dlíodh faoi Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus aon rialacháin faoin gcéanna, de dhuine a thugann díolaíochtaí a íoc leis na Coimisinéirí Ioncaim.
Polasaithe árachais saoil.
23.—(1) Baineann an t-alt seo le haon pholasaí árachais saoil arna dhéanamh ar shaol duine faoi bhun sé bliana is caoga d'aois arb éard é polasaí dearlaice de réir brí fho-alt (2) agus a eiseofar nó a eisíodh i leith árachas a rinneadh an 16ú lá de Bhealtaine, 1973, nó dá éis :
Ar choinníoll go n-áireofar chun críocha an ailt seo polasaí árachais saoil a eisíodh i leith árachas a rinneadh roimh an 16ú lá de Bhealtaine, 1973, mar pholasaí a eisíodh i leith árachas a rinneadh tar éis an dáta sin má athraíodh é ar an dáta sin nó dá éis d'fhonn méadú a dhéanamh ar na sochair a urraíodh nó téarma an árachais a shíneadh.
(2) San alt seo agus sa Chéad Sceideal ciallaíonn “polasaí dearlaice” polasaí árachais saoil a urraíonn suim chaipitiúil is iníoctha ar dhuine maireachtáil go ceann téarma shonraithe nó d'fháil bháis roimhe sin, nó ar é d'fháil bháis nó a bheith míchumasaithe roimhe sin, ach ní fholaíonn sé polasaí a eisíodh i gcúrsa gnó árachais tionscail, de réir brí alt 3 den Acht Árachais, 1936.
(3) Ní dheonófar faoiseamh ó cháin ioncaim faoi alt 143 den Acht Cánach Ioncaim, 1967, i leith na bpréimheanna is iníoctha ar pholasaí dearlaice ach amháin nuair is polasaí cáilitheach an polasaí sin de réir an Chéad Sceidil sin.
Caiteachais fialachta gnó.
24.—(1) Beidh éifeacht ag alt 61 (a) den Acht Cánach Ioncaim, 1967, a mhéid a bhaineann le caiteachais a tabhaíodh ag soláthar fialachta gnó, amhail is dá mba gur cuireadh “go hiomlán, go heisiatach agus de riachtanas” in ionad “go hiomlán agus go heisiatach”.
(2) Nuair a bheifear ag ríomh aon chaiteachais bhainistí a bhféadfar faoiseamh a éileamh ina leith faoi alt 214 (1) den Acht Cánach Ioncaim, 1967, ní áireofar caiteachais a tabhaíodh ag soláthar fialachta gnó, ach amháin sa mhéid gur chun críocha gnó, go hiomlan, go heisiatach agus de riachtanas, a leagadh amach nó a caitheadh iad.
(3) Chun críocha alt 241, Chaibidil III de Chuid XIV, Chaibidlí I agus III de Chuid XV agus Chaibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967, agus alt 22 den Acht Airgeadais, 1971, déanfar úsáid aon sócmhainne chun fialacht ghnó a sholáthar, ach amháin sa mhéid gur úsáideadh an tsócmhainn chun fialacht ghnó a sholáthar ar chun críocha trádála, go hiomlán, go heisiatach agus de riachtanas, a leagadh amach nó a caitheadh na caiteachais a tabhaíodh á sholáthar, a áireamh mar úsáid ar shlí seachas chun críocha trádála.
(4) Sna caiteachais lena mbaineann fo-alt (1) áireofar, i gcás aon duine, aon suim a d'íoc sé le comhalta dá fhoireann, nó aon suim a d'íoc sé thar ceann an chomhalta sin, nó a chuir sé faoina réir, d'fhonn caiteachais a íoc a thabhaigh an duine sin nó a bheidh le tabhú aige ag soláthar fialachta gnó.
(5) Chun críocha an ailt seo ciallaionn “fialacht ghnó” fialacht (lena n-áirítear aon chineál oinigh) a sholáthraíonn duine, nó comhalta dá fhoireann, i ndáil le trádáil a sheolann an duine sin, ach ní fholaíonn sé aon ní a sholáthraíonn sé do chomhaltaí bona fide dá fhoireann mura dtéann a sholáthar dóibh sin lena sholáthar do dhaoine eile freisin.
(6) Beidh feidhm ag an alt seo maidir le soláthar bronntanais díreach mar atá feidhm aige maidir le soláthar fialachta.
(7) San alt seo—
folaíonn tagairt do chaiteachais a tabhaíodh, nó d'úsáid sócmhainne, chun fialacht a sholáthar, tagairt do chaiteachais a tabhaíodh, nó d'úsáid sócmhainne, chun aon ní a ghabhann leis sin a sholáthar;
folaíonn tagairt do thrádáil tagairt do ghnó nó do ghairm;
aon tagairt do chomhaltaí d'fhoireann duine is tagairt í do dhaoine atá ar fostú ag an duine sin, stiúrthóirí cuideachta nó daoine atá i mbun bainistí na cuideachta agus chun na críche sin measfar gur daoine iad atá ar fostú aici.
(8) Bainfidh fo-ailt (1) agus (2) le caiteachais a tabhaíodh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus bainfidh fo-alt (3) le húsáid ar an dáta sin nó dá éis.
Liúntais chaipitiúla do ghluaisteáin a chosnaíonn thar £2,500.
25.—(1) Maidir le feithicil lena mbaineann an t-alt seo, beidh éifeacht ag alt 241 den Acht Cánach Ioncaim, 1967, ionann is dá mba rud é, chun críocha fho-alt (7) den alt sin, gur £2,500 dearbhchostas na feithicle, i gcás gur mhó ná an tsuim sin an caiteachas a tabhaíodh ag soláthar na feithicle, agus, i gcás ina mbeadh asbhaint, a lamhálfaí, ar leith ón bhfo-alt seo, faoin alt sin 241, le laghdú de bhua an fho-ailt seo, déanfar aon tagairt sna hAchtanna Cánach Ioncaim d'asbhaint a lamháil faoin alt sin 241 a fhorléiriú mar thagairt don asbhaint sin arna laghdú faoin bhfo-alt seo.
(2) Maidir le feithicil lena mbaineann an t-alt seo, ní bheidh sna hasbhaintí faoin alt sin 241 a bheidh le cur i gcuntas chun críocha Chaibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967, le linn méid an chaiteachais a bheidh fós gan lamháil aon tráth áirithe a bheith á ríomh, ach amháin na hasbhaintí a ríomhfar de réir forálacha fho-alt (1), agus beidh £2,500 de theorainn leis an méid a chuirfear i gcuntas de chaiteachas a tabhaíodh ag soláthar na feithicle.
(3) Más mó ná £2,500 an caiteachas a tabhaíodh ag soláthar feithicil lena mbaineann an t-alt seo, déanfar aon liúntas cothromaíochta nó muirear cothromaíochta a ríomh, i gcás ina mbeidh airgead díola, árachais, tarrthálais nó cúitimh i gceist, ionann is dá ndéanfaí méid an airgid sin (nó, más rud é, de dhroim aon fhoráil eile sna hAchtanna Cánach Ioncaim seachas an fo-alt seo, gur méid éigin eile an méid a bheidh le háireamh mar mhéid an airgid sin, an méid eile sin) a laghdú de réir na comhréire idir £2,500 agus dearbhmhéid an chaiteachais sin.
(4) Más rud é, i gcás inar mó ná £2,500 an caiteachas a tabhaíodh ag soláthar feithicil lena mbaineann an t-alt seo—
(a) go ndíolfaidh an duine a sholáthair an fheithicil (dá ngairtear an réamhúinéir anseo feasta) an fheithicil agus gur díol lena mbaineann alt 299 den Acht Cánach Ioncaim, 1967, an díol, nó
(b) go ndíolfaidh an réamhúinéir an fheithicil nó go dtabharfaidh sé uaidh í sa chaoi go mbeidh éifeacht ag fo-alt (4) d'alt 277 den Acht Cánach Ioncaim, 1967, nó ag an bhfo-alt sin arna chur chun feidhme le fo-alt (5) den alt sin, maidir leis an gceannaitheoir nó leis an deontaí, nó
(c) de dhroim duine a theacht i gcomharbas ag seoladh trádáil nó gairm an réamhúinéara, go mbeidh éifeacht ag alt 300 (1) den Acht Cánach Ioncaim, 1967,
ansin, maidir leis an gceannaitheoir, an deontaí nó an comharba, áireofar, chun críocha an ailt sin 277, 299 nó 300, an praghas a rachadh an fheithicil dá ndíolfaí ar an margadh oscailte í, nó an caiteachas a thabhaigh an réamhúinéir ag soláthar na feithicle, mar phraghas nó mar chaiteachas arna laghdú de réir na comhréire idir £2,500 agus dearbhmhéid an chaiteachais sin; agus le linn fo-alt 3 a bheith á fheidhmiú i leith an cheannaitheora, an deontaí nó an chomharba, déanfar tagairtí don chaiteachas a tabhaíodh ag soláthar na feithicle a fhorléiriú mar thagairtí don chaiteachas a thabhaigh an réamhúinéir amhlaidh :
Ar choinníoll, i gcás éifeacht a bheith ag an bhfo-alt seo ar aon ócáid áirithe maidir leis an bhfeithicil, agus mura ndearnadh aon díol nó bronnadh ar an bhfeithicil ó shin seachas díol nó bronnadh lena mbaineann ceachtar de na hailt sin 277 agus 299, ansin, maidir le gach duine lena mbaineann, leanfaidh comhshamhail na n-iarmhairtí faoin bhfo-alt seo maidir le díol, bronnadh nó comharbas faoi mhíreanna (a) go (c) a tharlóidh ar aon ócáid dá éis sin ionann is dá mba rud é gur thabhaigh an duine, arb é an réamhúinéir é maidir leis an díol, an bronnadh nó an comharbas sin, caiteachas ag soláthar na feithicle ar cóimhéid leis an gcaiteachas a tabhaíodh amhlaidh ag an duine ba réamhúinéir ar an ócáid chéadluaite.
(5) Le linn alt 273 (1) den Acht Cánach Ioncaim, 1967, a bheith á fheidhmiú maidir le cás inarb í an fheithicil an gléasra nua dá dtagraítear san alt sin, déanfar neamhshuim den caiteachas sa mhéid gur mó é ná £2,500, ach is foráil í seo gan dochar d'fheidhmiú na bhfo-alt sin roimhe seo maidir leis an bhfeithicil.
(6) I gcás inar mó ná £2,500 an caiteachas a tabhaíodh ag soláthar feithicle ach faoin alt 303 (3) den Acht Cánach Ioncaim, 1967, go bhfuil aon chuid de le háireamh mar chaiteachas nár thabhaigh duine, ní foláir an méid (faoi réir na bhforálacha sin roimhe seo den alt seo) a bheidh le háireamh chun críocha Chuid XVI den Acht Cánach Ioncaim, 1967, mar chaiteachas a thabhaigh an duine sin a laghdú de réir na comhréire idir £2,500 agus an caiteachas caipitiúil sin a tabhaíodh ag soláthar na feithicle.
Teorainn le liúntas athnuachana do gluaisteáin.
26.—D'fhonn a chinneadh cad é an méid (más ann) is incheadaithe—
(a) a asbhaint le linn brabúis nó gnóchain is inmhuirir i leith cánach faoi Sceideal D a bheith á ríomh, nó
(b) a asbhaint as díolaíochtaí is inmhuirir i leith cánach faoi Sceideal E, nó
(c) a chur i gcuntas chun críocha éileamh ar chaiteachais bhainistí faoi alt 214 den Acht Cánach Ioncaim, 1967,
i leith caiteachais chaipitiúil, is é sin caiteachas os cionn £2,500, a tabhaíodh ag soláthar feithicil lena mbaineann an t-alt seo, déanfar neamhshuim chun gach críche den bharrachas os cionn £2,500; ach más rud é nuair a bheidh athsholáthar á dhéanamh ar an bhfeithicil sin go mbeidh aon mhéid incheadaithe mar a dúradh i leith caiteachas caipitiúil ar aon fheithicil eile, ní foláir aon asbhaint a bheidh le déanamh, nuair a bheidh an méid sin is deireanaí atá luaite á chinneadh, i leith luach nó fáltas díola na feithicle ar soláthraíodh feithicil ina háit, nó a bheidh le déanamh i slí éigin eile ina leith sin, a laghdú go dtí an chomhréir idir £2,500 agus costas na feithicle ar soláthraíodh feithicil ina háit.
Teorainn le hasbhaintí, etc., i leith fruiliú gluaisteán.
27.—Más rud é, ar leith ón alt seo, go gceadófaí méid aon chaiteachais ag fruiliú (ar shlí seachas trí fhruilcheannach) feithicle lena mbaineann an t-alt seo a asbhaint nó a chur i gcuntas mar a luaitear in alt 26, agus gur mhó ná £2,500 praghas miondíola na feithicle tráth a déanta, déanfar an méid sin a laghdú de réir na comhréire idir £2,500 agus an praghas sin.
Gluaisteáin: forálacha i dtaobh fruilcheannaigh, etc.
28.—(1) I gcás feithicil lena mbaineann an t-alt seo, is é sin feithicil ar mó ná £2,500 a praghas miondíola tráth an chonartha atá i gceist, beidh éifeacht ag na forálacha seo a leanas.
(2) I gcás duine a thabhaigh caiteachas caipitiúil ag soláthar feithicil lena mbaineann an t-alt seo faoi chonradh a d'fhoráil go mbeidh sé nó go bhféadfadh sé bheith ina úinéir ar an bhfeithicil ar an gconradh a chomhlíonadh, do scor de bheith i dteideal sochar an chonartha gan teacht chun bheith ina úinéir ar an bhfeithicil, fágfar an caiteachas sin, sa mhéid go mbaineann sé leis an bhfeithicil, as cuntas chun críocha alt 241 agus Chaibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967, agus an méid (más ann) is incheadaithe mar a luaitear in alt 26 á chinneadh.
(3) I gcás éifeacht a bheith ag fo-alt (2), déanfar na híocaíochtaí go léir a rinneadh faoin gconradh a áireamh chun críocha cánach ioncaim (lena n-áirítear go háirithe críocha alt 27) mar chaiteachas a tabhaíodh ag fruiliú na feithicle ar shlí seachas trí fhruilcheannach.
(4) Más faoi chonradh fruilcheannaigh a thógfaidh an duine a bheidh ag soláthar na feithicle í, ansin nuair a bheidh na híocaíochtaí faoin gconradh á gcionroinnt idir an caiteachas caipitiúil a tabhaíodh ag soláthar na feithicle agus aon chaiteachas eile, áireofar mar chaiteachas caipitiúil den sórt sin cibé cion de na híocaíochtaí sin a bheidh comhionann leis an bpraghas ab inmhuirir tráth déanta an chonartha, ar an duine a bheadh ag soláthar na feithicle dá mbeadh sé á fáil ar glandíol.
Gluaisteáin : forálacha i gcás fruilitheoir a theacht chun bheith ina úinéir.
29.—Má thagann duine a rinne feithicil lena mbaineann alt 27 a fhruiliú (ar shlí seachas trí fhruilcheannach) chun beith ina úinéir ar an bhfeithicil sin dá éis sin, agus gur mhó ná £2,500 praghas miondíola na feithicle tráth a déanta, ansin, chun críocha na nAchtanna Cánach Ioncaim (agus go háirithe ailt 25 agus 27)—
(a) déanfar cibé cion de chomhiomlán na n-íocaíochtaí i leith fruiliú na feithicle agus aon íocaíocht chun í a fháil nach mó ná praghas miondíola na feithicle tráth a déanta a áireamh mar chaiteachas caipitiúil a tabhaíodh ag soláthar na feithicle, agus mar chaiteachas a tabhaíodh nuair a thosaigh an fruiliú, agus
(b) déanfar na híocaíochtaí a bheidh le háireamh mar chaiteachas ar fhruiliú na feithicle a laghdú go rátúil ionas go mbeidh an comhiomlán ar aon mhéid leis an iarmhéid.
Forálacha forlíontacha a bhaineann le hailt 25 go 29.
30.—(1) Faoi réir an chéad fho-ailt eile ina dhiaidh seo, is iad na feithiclí lena mbaineann ailt 25 go 29 feithiclí bóthair inneallghluaiste atá déanta nó oiriúnaithe chun paisinéirí a iompar, seachas feithiclí de chineál nach n-úsáidtear go coitianta mar fheithicil phríobháideach agus atá neamhoiriúnach lena n-úsáid amhlaidh.
(2) Ní bheidh feidhm ag ailt 25 go 27 ná ag fo-ailt (2) agus (3) d'alt 28 ná ag alt 29 sa chás ina mbeidh feithicil arna soláthar nó, de réir mar a bheidh, ar fruiliú, go hiomlán nó go formhór lena fruiliú chuig daoine den phobal, nó chun daoine den phobal a iompar, i ngnáthchúrsa trádála.
(3) Ní bheidh feidhm ag aon cheann de na forálacha atá in ailt 25 agus 26 nó i bhfo-ailt (2) agus (3) d'alt 28 agus in alt 29 maidir le feithicil a sholáthróidh duine ar monaróir é a dhéanann feithiclí dá luaitear i bhfo-alt (1), nó a dhéanann páirteanna nó gabhálais do na feithiclí sin, má shuíonn sé gur d'aontoisc chun tástáil a dhéanamh ar an bhfeithicil nó ar pháirteanna nó ar ghabhálais d'feithiclí den sórt sin a soláthraíodh an céanna:
Ar choinníoll, má bhaineann sé úsáid as an bhfeithicil sin go forleathan ar mhodh nach bhfreastalaíonn don chuspóir sin agus don chuspóir sin amháin, sa tréimhse cúig bliana dar tosach an t-am a soláthraíodh an fheithicil, go measfar nach raibh éifeacht ag an bhfo-alt seo i leith na feithicle sin.
(4) (a) Déanfar gach measúnacht bhreise agus gach coigeartú breise ar mheasúnachtaí (lena n-áirítear measúnachtaí agus coigeartuithe ar mheasúnachtaí i leith cánach brabús corparáide) is gá chun éifeacht a thabhairt d'fho-ailt (2) agus (3) d'alt 28, d'alt 29 agus d'fho-alt (3), agus féadfar aon mheasúnachtaí breise den sórt sin nó aon choigeartuithe breise den sórt sin ar mheasúnachtaí a dhéanamh tráth ar bith.
(b) I gcás bás duine a bheadh, murach gur éag sé, inmhuirir i leith cánach d'aon bhliain faoi fhorálacha fho-ailt (2) agus (3) d'alt 28, alt 29 agus fho-alt (3), déanfar an cháin ab inmhuirir amhlaidh a mheasúnú agus a mhuirearú ar a sheiceadóirí nó ar a riarthóirí agus beidh sí ina fiach a bheidh dlite agus iníoctha as a eastát.
(5) ní fholaíonn na tagairtí atá in ailt 25 go 27 do chaiteachas a tabhaíodh ag soláthar nó ag fruiliú feithicle tagairtí do chaiteachas a tabhaíodh roimh an 16ú lá de Bhealtaine, 1973, ná do chaiteachas a tabhaíodh faoi chonradh a rinneadh roimh an lá sin i gcás—
(a) an caiteachas a thabhú laistigh de dhá mhí dhéag tar éis an lae sin, nó
(b) gur conradh fruilcheannaigh é nó chun ceannach i dtráthchodanna,
agus ní bheidh feidhm ag fo-ailt (2) agus (3) d'alt 28 ná ag alt 29 más roimh an lá sin a rinneadh an conradh.
(6) Déanfar an t-alt seo agus ailt 25 go 29 agus Cuid XIII agus Caibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967, a fhorléiriú mar aon ní amháin, ach amháin in alt 26 go ndéanfar “caiteachas caipitiúil” a fhorléiriú ar neamhaird le halt 303 (1) den Acht sin.
Cáin ioncaim ar dhíbhinní áirithe.
31.—Faoi réir forálacha ailt 76 agus 77 den Acht Cánach Ioncaim, 1967, arna modhnú le Cuid III de Sceideal 6 a ghabhann leis an Acht sin, má bhíonn cáin ioncaim inmhuirir faoi Chás III de Sceideal D i leith ioncam is díbhinn, de réir brí Airteagal 1 den Chomhaontú atá leagtha amach sa Dara Sceideal, is é sin díbhinn arna híoc an 6ú lá d'Aibreán, 1973, nó dá éis, ach tráth nach déanaí ná an 5ú lá d'Aibreán, 1975, áireofar san ioncam a bheidh inmhuirir i leith cánach ioncaim amhlaidh méid an chreidmheasa cánach a bhfuil foráil a íoca san Airteagal sin 1.
Daingniú ar chomhaontú maidir le cánachas dúbailte.
32.—Daingnítear leis seo an comhaontú atá leagtha amach sa Dara Sceideal, a rinneadh an 2ú lá de Bhealtaine, 1973, idir an Rialtas agus Rialtas na Ríochta Aontaithe ag leasú an chomhaontaithe a rinneadh an 14ú lá d'Aibreán, 1926, agus atá leagtha amach i gCuid I de Sceideal 6 a ghabhann leis an Acht Cánach Ioncaim, 1967, arna leasú leis an gcomhaontú a rinneadh an 25ú lá d'Aibreán, 1928, agus atá leagtha amach sa Chuid sin, agus, faoi réir a dhaingnithe ag Parlaimint na Ríochta Aontaithe, beidh éifeacht aige dá réir sin.
Caibidil II
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide
Muirearú i leith cánach a chur i mbaint le brabúis agus ioncam as gníomhaíochtaí a sheoltar agus fostaíochtaí a fheidhmítear ar an Scairbh Ilchríochach.
33.—(1) San alt seo agus sa Tríú Sceideal—
(a) ciallaíonn “gníomhaíochtaí taiscealaíochta nó saothraithe” gníomhaíochtaí a sheoltar i ndáil le taiscealadh nó saothrú na coda sin de ghrinneall agus d'fho-ithir na farraige agus a n-ábhair mhaoine nádúrtha atá sa Stát nó i limistéar ainmnithe;
(b) ciallaíonn “cearta taiscealaíochta nó saothraithe” cearta chun sócmhainní a bheidh le cur ar fáil trí ghníomhaíochtaí taiscealaíochta nó saothraithe nó chun leasanna sna sócmhainní sin nó chun tairbhe na sócmhainní sin;
(c) ciallaíonn “limistéar ainmnithe” limistéar atá ainmnithe le hordú faoi alt 2 den Acht um an Scairbh Ilchríochach, 1968;
(d) ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn “chun críocha cánach” chun críocha aon cheann de na cánacha sin.
(2) Aon bhrabúis nó gnóchain as gníomhaíochtaí taiscealaíochta nó saothraithe a sheoltar i limistéar ainmnithe nó as cearta taiscealaíochta nó saothraithe áireofar iad chun críocha cánach mar bhrabúis nó gnóchain as gníomhaíochtaí nó maoin sa Stáit.
(3) Aon bhrabúis nó gnóchain a thagann chun aon duine nach bhfuil cónaí air sa Stát as gníomhaíochtaí taiscealaíochta nó saothraithe a sheoltar sa Stát nó i limistéar ainmnithe nó as cearta taiscealaíochta nó saothraithe áireofar iad chun críocha cánach mar bhrabúis nó gnóchain as trádáil a sheolann an duine sin sa Stát trí bhrainse nó gníomhaireacht.
(4) I gcás gníomhaíochtaí taiscealaíochta nó saothraithe a bheith á seoladh ag duine thar ceann sealbhóir ceadúnais a deonaíodh faoin Acht um Fhorbairt Pheitriliaim agus Mianraí Eile, 1960, measfar, chun críche aon mheasúnachta i leith cánach, gur gníomhaire don duine sin an sealbhóir ceadúnais sin.
(5) Aon díolaíochtaí as oifig nó fostaíocht i leith dualgais a rinneadh i limistéar ainmnithe i ndáil le gníomhaíochtaí taiscealaíochta nó saothraithe áireofar iad chun críocha cánach mar dhíolaíochtaí i leith dualgais a rinneadh sa Stát.
(6) Beidh éifeacht ag an alt seo chun críocha cánach ioncaim (lena n-áirítear forcháin) don bhliain 1973-74 agus do bhlianta measúnachta dá éis sin, agus chun críocha cánach brabús corparáide i leith aon bhrabúis a tháinig nó a thiocfaidh an 1ú lá d'Aibreán, 1973, nó dá éis.
(7) Beidh éifeacht ag an Tríú Sceideal chun an t-alt seo a fhorlíonadh.
Díolúine ó cháin ar ioncam as ríchíosanna paitinne.
34.—(1) San alt seo—
ciallaíonn “paitinn cháilitheach” paitinn ar sa Stát a rinneadh ina leith an taighde, an phleanáil, an phróiseáil, an turgnamh, an tástáil, an seiftiú, an dearadh, an fhorbairt nó aon ghníomhaíocht eile den sórt sin ba réamhshaothar i leith an aireagáin is ábhar don phaitinn;
ciallaíonn “ioncam as paitinn cháilitheach” aon ríchíos nó aon suim eile a íoctar as úsáid aireagán lena mbaineann an phaitinn cháilitheach agus folaíonn sé aon suim a íoctar as ceadúnas a dheonú chun cearta a fheidhmiú faoin bpaitinn sin;
ciallaíonn “cónaitheoir sa Stát” aon duine a bhfuil cónaí air sa Stát chun críocha cánach ioncaim agus nach bhfuil cónaí air in aon áit eile; áireofar gur cónaitheoir sa Stát cuideachta más sa Stát a bhainistítear agus a rialaítear í.
(2) Cónaitheoir sa Stát a dhéanfaidh éileamh chuige sin agus a chuirfidh tuairisceán ar fáil san fhoirm fhorordaithe i dtaobh a ioncam iomlán as gach bunadh, arna mheas de réir forálacha na nAchtanna Cánach Ioncaim, beidh sé i dteideal go ndéanfar neamhshuim, chun críocha uile na nAchtanna Cánach Ioncaim, agus na n-achtachán a bhaineann le cáin bhrabús corparáide, d'aon ioncam a tháinig nó a thiocfaidh chuige as paitinn cháilitheach an 6ú lá d'Aibreán, 1973, nó dá éis.
(3) Más rud é, faoi alt 92 d'Acht na bPaitinní, 1964, nó faoi aon fhorálacha comhréire i ndlí aon tíre eile, go mbeidh aireagán is ábhar do phaitinn á dhéanamh, á úsáid, á fheidhmiú nó á dhíol ag an Stát nó le haghaidh seirbhís an Stáit nó ag rialtas na tíre lena mbaineann nó le haghaidh seirbhís an rialtais sin, beidh éifeacht ag forálacha an ailt seo ionann is dá mba gur de bhun ceadúnas a rinneadh, a úsáideadh, a feidhmíodh, nó a díoladh an t-aireagán sin agus gur ioncam as paitinn cháilitheach aon suimeanna a íocadh ina leith sin.
(4) Má bhíonn, de bhun an ailt seo, neamhshuim le déanamh d'aon ioncam a tháinig nó a thiocfaidh chun duine, ní áireofar an duine sin, de bhíthin na neamhshuime sin, mar dhuine a scoir de sheilbh a bheith aige ar bhunadh amháin go hiomlán de réir brí alt 75 den Acht Cánach Ioncaim, 1967.
(5) D'fhonn teacht ar an méid ioncaim a mbeidh neamhshuim le déanamh de faoin alt seo chun críocha uile na nAchtanna Cánach Ioncaim féadfaidh na Coimisinéirí Ioncaim cibé cionroinnt is gá a dhéanamh ar fháltais agus ar chaiteachais.
(6) Féadfar an faoiseamh a fhoráiltear san alt seo a thabhairt trí aisíoc nó i slí eile.
(7) Beidh feidhm ag forálacha Sceideal 4 agus mhír IX de Sceideal 18 a ghabhann leis an Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, maidir le díolúintí ó cháin faoin alt seo.
Ús ar chánacha agus ar dhleachtanna neamhíoctha.
1891, c. 39.
35.—Aon ús is iníoctha—
(a) faoi alt 15 den Stamp Act, 1891, agus faoi fho-ailt (2) agus (3) d'alt 69 den Acht seo,
(b) faoi alt 129 den Acht Cánach Ioncaim, 1967, nó
(c) faoi alt 21 den Acht Cánach Breisluacha, 1972,
beidh sé iníoctha gan aon asbhaint cánach ioncaim agus ní lamhálfar é le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach Ioncaim, nó na n-achtachán a bhaineann le cáin bhrabús corparáide.
Caibidil III
Cáin Bhrabús Corparáide
Fadú tréimhse do dhíolúintí áirithe ó cháin bhrabús corparáide.
36.—Tabharfar na díolúintí ó cháin bhrabús corparáide a shonraítear in alt 33 (1) den Acht Airgid, 1929, i leith na tréimhse dar tosach an lú lá d'Eanáir, 1973, agus dar críoch an 31ú lá de Nollaig, 1973.
Cáin bhrabús corparáide ar dhíbhinní áirithe.
1920, c. 18.
37.—Má áirítear sna brabúis is inmhuirir i leith cánach brabús corparáide faoi alt 52 den Finance Act, 1920, díbhinn de réir brí Airteagal 1 den Chomhaontú atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo, is é sin, díbhinn a íocadh nó a íocfar an 6ú lá d'Aibreán, 1973, nó dá éis, agus tráth nach déanaí ná an 5ú lá d'Aibreán, 1975, áireofar sna brabúis is inmhuirir amhlaidh méid aon chreidmheasa cánach is iomchuí don díbhinn a bhfuil foráil a íoca san Airteagal sin 1.
Daingniú ar phrótacal i dtaobh cánachais dúbailte.
38.—Daingnítear leis seo an prótacal atá leagtha amach sa Cheathrú Sceideal a ghabhann leis an Acht seo agus a síníodh an 2ú lá de Bhealtaine, 1973, idir an Rialtas agus Rialtas na Ríochta Aontaithe ag leasú an chomhaontaithe atá leagtha amach i gCuid I den Chúigiú Sceideal a ghabhann leis an Acht Airgeadais, 1949, agus, faoi réir a dhaingnithe ag Parlaimint na Ríochta Aontaithe, beidh éifeacht aige dá réir sin.
Caibidil IV
Forálacha frithsheachanta agus pionóis
Athrú ar úinéireacht cuideachta: caillteanais trádála a dhícheadú agus liúntais chaipitiúla a shrianadh.
39.—(1) Má tharlaíonn athrú iomchuí ar úinéireacht cuideachta—
(a) ní thabharfar aon fhaoiseamh faoi alt 309 den Acht Cánach Ioncaim, 1967, i leith caillteanas a tabhaíodh i dtrádáil a bhí á seoladh ag an gcuideachta aon bhliain mheasúnachta a chríochnaigh sular athraíodh an úinéireacht, tríd an gcaillteanas sin a bhaint as, nó a fhritháireamh in aghaidh, méid na mbrabús nó na ngnóchan ar a ndéanfar an chuideachta a mheasúnú i leith cánach ioncaim faoi Sceideal D i ndáil leis an trádáil sin d'aon bhliain mheasúnachta a thosóidh tar éis an athrú úinéireachta sin;-
(b) chun críocha alt 241 (3), 244 (7), 245 (6), 248, 252, 254 (5), 295 nó 305 (1) den Acht Cánach Ioncaim, 1967, ní dhéanfar méid na liúntas caipitiúil a bheidh le tabhairt nuair a bheifear ag muirearú na mbrabús nó na ngnóchan as trádáil a bheidh á seoladh ag an gcuideachta aon bhliain mheasúnsachta a chríochnóidh roimh an athrú úinéireachta a chur le méid na liúntas caipitiúil a bheidh le tabhairt nuair a bheifear ag muirearú na mbrabús nó na ngnóchan as an trádáil sin d'aon bhliain mheasúnachta a thosóidh tar éis an athrú úinéireachta sin ná ní mheasfar gurb éard é méid na liúntas caipitiúil sin ná gur cuid den mhéid sin é;
(c) ní thabharfar aon fhaoiseamh faoi alt 25 den Acht Airgeadais, 1964, i leith caillteanas a bhain don chuideachta i dtréimhse chuntasaíochta a thosóidh roimh an athrú úinéireachta, tríd an gcaillteanas sin a bhaint as brabúis nó a fhritháireamh in aghaidh brabúis a thiocfaidh chun na cuideachta i dtréimhse chuntasaíochta a chríochnóidh tar éis an athrú úinéireachta sin.
(2) (a) Baineann an fo-alt seo le haon chuideachta a dtarlóidh athrú iomchuí ar a húinéireacht, agus a mbainfidh caillteanas di sa bhliain mheasúnachta ina dtarlóidh an t-athrú úinéireachta.
(b) I gcás cuideachta lena mbaineann an fo-alt seo—
(i) déanfar méid an chaillteanais a bhainfidh don chuideachta an bhliain mheasúnachta ina dtarlóidh an t-athrú úinéireachta a chionroinnt ar an mbonn a shonraítear in alt 107 den Acht Cánach Ioncaim, 1967, agus an caillteanas roimh athrú a ghairfear san fho-alt seo den mhéid a chionroinnfear i leith na coda sin den bhliain mheasúnachta roimh an athrú úinéireachta, agus an caillteanas iar-athrú a ghairfear san fho-alt seo den mhéid a chionroinnfear i leith na coda sin den bhliain mheasúnachta tar éis an athrú úinéireachta,
(ii) déanfar méid aon ioncaim, as ar baineadh cáin ioncaim, de chuid na cuideachta don bhliain mheasúnachta sin a chionroinnt faoi threoir an dáta ar a bhfuair an chuideachta an t-ioncam sin, agus an t-ioncam cáinghearrtha roimh athrú a ghairfear san fho-alt seo den mhéid a fuarthas sa chuid sin den bhliain sin roimh an athrú úinéireachta agus an t-ioncam cáinghearrtha iar-athrú a ghairfear san fho-alt seo den mhéid den ioncam sin a fuarthas sa chuid sin den bhliain sin tar éis an athrú úinéireachta,
(iii) déanfar méid aon ioncaim don bhliain sin, seachas an t-ioncam sin dá dtagraítear i bhfomhír (ii), a chionroinnt ar an mbonn a shonraítear in alt 107 den Acht Cánach Ioncaim, 1967, agus an t-ioncam roimh athrú a ghairfear san fho-alt seo den mhéid a chionroinnfear i leith na coda sin den bhliain sin roimh an athrú úinéireachta agus an t-ioncam iarathrú a ghairfear san fho-alt seo den mhéid a chionroinnfear i leith na coda sin den bhliain sin tar éis an athrú úinéireachta.
(c) I gcás ina n-éileoidh cuideachta lena mbaineann an fo-alt seo faoiseamh faoi alt 307 den Acht Cánach Ioncaim, 1967, i leith na bliana measúnachta ina dtarlóidh an t-athrú úinéireachta, ní rachaidh méid aon fhaoisimh a bheidh le tabhairt faoin alt sin 307 don bhliain mheasúnachta sin thar a suim seo a leanas :
(i) méid an fhaoisimh a thabharfaí i leith na bliana measúnachta sin dá mba rud é nach raibh sa chaillteanas a bhain don chuideachta an bhliain mheasúnachta sin ach méid an chaillteanais roimh athrú agus nach raibh in ioncam na cuideachta don bhliain mheasúnachta sin ach méid an ioncaim cháinghearrtha roimh athrú mar aon le méid an ioncaim roimh athrú;
agus
(ii) méid an fhaoisimh a thabharfaí dá mba rud é nach raibh sa chaillteanas a bhain don chuideachta an bhliain mheasúnachta sin ach méid an chaillteanais iar-athrú agus nach raibh in ioncam na cuideachta don bhliain mheasúnachta sin ach méid an ioncaim cháinghearrtha iar-athrú mar aon le méid an ioncaim iar-athrú.
(d) Ní chuirfear i gcuntas, chun críocha alt 309 den Acht Cánach Ioncaim, 1967, aon chaillteanas roimh athrú, nach mbeidh faoiseamh tugtha, nó tugtha go hiomlán, ina leith faoi aon fhoráil sna hAchtanna Cánach Ioncaim arna modhnú leis an bhfo-alt seo.
(3) Más rud é, le linn brabúis nó gnóchain as trádáil atá á seoladh ag cuideachta, a dtarlóidh athrú iomchuí ar a húinéireacht, a bheith á muirearú don bhliain mheasúnachta ina dtarlóidh an t-athrú úinéireachta, go mbeidh liúntais chaipitiúla le tabhairt, áireofar—
(a) cibé cion d'aon asbhaint a bheidh le déanamh faoi alt 241 den Acht Cánach Ioncaim, 1967, agus is inchurtha i leith na coda sin den bhliain mheasúnachta roimh an athrú úinéireachta, agus
(b) cibé cion d'aon liúntais chaipitiúla a bheidh le tabhairt faoi aon fhoráil seachas an t-alt sin 241 a dúradh, agus ar liúntais chaipitiúla iad i leith caiteachas a tabhaíodh roimh an athrú úinéireachta,
mar mhéid liúntas caipitiúil a bheidh le tabhairt i leith bliain mheasúnachta a chríochnaigh roimh an athrú úinéireachta.
(4) (a) I gcás ina ndearnadh an faoiseamh i leith caillteanais nó méid na liúntas caipitiúil a tugadh i leith cuideachta ar tharla athrú iomhchuí ar a húinéireacht a shrianadh faoin alt seo, ansin, d'ainneoin alt 304 (6) den Acht Cánach Ioncaim, 1967, nuair a bheidh forálacha Chuid XVI den Acht sin i dtaobh muirir chothromaíochta á bhfeidhmiú i leith na cuideachta faoi threoir aon teagmhais tar éis an athrú úinéireachta, déanfar neamhshuim d'aon liúntais chaipitiúla a bheidh le tabhairt i leith na cuideachta d'aon bhliain mheasúnachta a chríochnaigh roimh an athrú úinéireachta mura rud é gur leor na brabúis nó na gnóchain don bhliain mheasúnachta sin nó d'aon bhliain mheasúnachta dá éis sin a chríochnaigh roimh an athrú úinéireachta chun éifeacht a thabhairt do na liúntais.
(b) Nuair a bheidh mír (a) á feidhmiú measfar feidhm a bheith á baint as aon bhrabúis nó gnóchain chun éifeacht a thabhairt d'aon liúntais chaipitiúla den sórt sin i dtosaíocht ar iad a fhritháireamh in aghaidh caillteanais nach inchurtha i leith na liúntas sin.
(5) Nuair a bheidh fo-alt (1) (c) á fheidhmiú maidir leis an tréimhse chuntasaíochta inar tharla an t-athrú iomchuí ar úinéireacht cuideachta, áireofar mar dhá thréimhse chuntasaíochta ar leithligh an chuid a chríochnaigh leis an athrú úinéireachta, agus an chuid a thosaigh dá éis sin, agus déanfar brabúis nó caillteanais na tréimhse cuntasaíochta a chionroinnt ar an dá chuid. Is ar bhonn ama a dhéanfar an chionroinnt de réir fad faoi seach na gcodanna sin ach más dealraitheach go n-oibreodh an modh sin go míréasúnach nó go héagórach úsáidfear cibé modh eile is dealraitheach a bheith cóir réasúnach.
(6) (a) Chun críocha an ailt seo measfar gur tharla athrú iomchuí ar úinéireacht cuideachta más rud é—
(i) in aon tréimhse trí bliana gur tharla athrú ar úinéireacht na cuideachta agus mórathrú ar chineál nó ar sheoladh thrádáil de chuid na cuideachta, cibé acu is i gcomhthráth leis an athrú úinéireachta nó roimhe nó dá éis a tharla an mórathrú sin, nó
(ii) gur tharla athrú ar úinéireacht na cuideachta aon tráth tar éis scála gníomhaíochtaí i dtrádáil de chuid na cuideachta dul i laghad nó i léig, agus roimh aon mhórbhorradh teacht ar an trádáil.
(b) I mír (a) folaíonn “mórathrú ar chineál nó ar sheoladh thrádáil”—
(i) mórathrú ar an gcineál maoine a ndéileáiltear inti, nó ar na seirbhísí nó ar na saoráidí a sholáthraítear, sa trádáil, nó
(ii) mórathrú ar chustaiméirí, ar chóracha díola nó ar mhargaí na trádála,
agus beidh feidhm ag an alt seo fiú más as próis leanúnach a thosaigh lasmuigh den tréimhse trí bliana a luaitear i mír (a) (i) a tháinig an t-athrú.
(c) Beidh éifeacht ag an gCúigiú Sceideal a ghabhann leis an Acht seo chun an t-alt seo a fhorlíonadh.
(7) San alt seo agus sa Chúigiú Sceideal a ghabhann leis an Acht seo—
ciallaíonn “liúntais chaipitiúla” liúntais, seachas liúntais a bheidh le tabhairt le linn brabúis nó gnóchain a bheith á ríomh, faoi alt 241 den Acht Cánach Ioncaim, 1967, nó faoi Chuid XIV, XV, XVI nó XVII den Acht sin;
ciallaíonn “cuideachta” aon chomhlacht corpraithe.
(8) Ní bheidh feidhm ag an alt seo más roimh an 16ú lá de Bhealtaine, 1973, a tharla an t-athrú úinéireachta agus ní bheidh feidhm ag fo-alt (6) (a) (i) má críochnaíodh an mórathrú i gcineál nó i seoladh na trádála roimh an dáta sin; ach, ar shlite eile, beidh éifeacht ag an alt seo faoi threoir toscaí agus teagmhais roimh an dáta sin agus, fairis sin, faoi threoir toscaí agus teagmhais níos deireanaí.
Srian le liúntais chothromaíochta ar fhoirgnimh agus déanmhais tionscail a dhíol.
40.—(1) Beidh éifeacht ag an alt seo—
(a) má dhíoltar an leas iomchuí i bhfoirgneamh nó i ndéanmhas faoi réir íosleasa; agus
(b) go mbeadh, ar leith ón alt seo, liúntas cothromaíochta faoi alt 265 den Acht Cánach Ioncaim, 1967, le tabhairt de bhua an díola, don duine nó chun sochair don duine (dá ngairtear an duine iomchuí san alt seo) a bhí i dteideal an leasa iomchuí díreach roimh an díol; agus
(c) (i) go mbeidh baint ag an duine iomchuí, ag an duine a ndíolfar an leas iomchuí leis agus ag deontaí an íosleasa, nó aon bheirt acu, lena chéile de réir brí fho-alt (6), nó
(ii) gur dealraitheach, maidir leis an díol nó le deonú an íosleasa, nó maidir le hidirbhearta lena n-áirítear an díol nó an deonú, gurb é an t-aon sochar nó an príomhshochar a mheasfaí, murach an t-alt seo, a d'fhaibhreodh do na páirtithe nó d'aon pháirtí díobh liúntas nó asbhaint a fháil faoi Chaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967.
(2) Chun críocha an ailt sin 265, measfar maidir le glanfháltas an duine iomchuí as an díol—
(a) é a bheith méadaithe de mhéid is comhionann le haon phréimh is infhaighte aige as an íosleas a dheonú; agus
(b) i gcás nach iníoctha aon chíos, nó aon chíos tráchtála, i leith an íosleasa, gurb é a suim seo a leanas é—
(i) méid na bhfáltas sin dá mba go raibh cíos tráchtála iníoctha agus gur díoladh an leas iomchuí ar an margadh oscailte, agus
(ii) aon mhéid a bheidh le cur leis faoi mhír (a);
ach ní mheasfar, de bhua an fho-ailt seo, gur mó glanfháltais an díola ná cibé méid a áiritheoidh nach mbeidh aon liúntas cothromaíochta le tabhairt.
(3) I gcás ina n-oibreoidh fo-alt (2), maidir le díol, chun liúntas cothromaíochta a dhiúltú nó a laghdú i leith aon chaiteachais, déanfar iarmhar an chaiteachais sin díreach tar éis an díola a ríomh chun críocha na Caibidle sin I amhail is dá mba gur tugadh an liúntas cothromaíochta sin, nó, de réir mar a bheidh, nár laghdaíodh é.
(4) I gcás ina ndéanfar na téarmaí ar ar deonaíodh íosleas a athrú roimh an leas iomchuí a dhíol, áireofar aon chomaoin chaipitiúil i leith an athraithe, chun críocha an ailt seo, mar phréimh chun an leas a dheonú, agus déanfar an cheist i dtaobh cé acu atá nó nach bhfuil cíos iníoctha i leith an leasa, agus, má tá, cad é an cíos é, a chinneadh faoi threoir na dtéarmaí mar a bheidh i bhfeidhm díreach roimh an díol.
(5) San alt seo—
ciallaíonn “íosleas” aon leas san fhoirgneamh nó sa déanmhas lena mbaineann nó aon cheart thar an bhfoirgneamh nó thar an déanmhas sin, cibé acu is é an duine iomchuí féin nó duine éigin eile a dheonaigh é;
folaíonn “préimh” aon chomaoin chaipitiúil ach amháin cibé cion d'aon suim a bheidh ar comhréir le haon mhéid cíosa nó brabús a bheidh le ríomh faoi threoir na suime sin faoi alt 83 den Acht Cánach Ioncaim, 1967;
ciallaíonn “comaoin chaipitiúil” comaoin ar suim chaipitiúil í nó ar suim chaipitiúil a bheadh inti dá mba i bhfoirm íocaíochta airgid di;
folaíonn “cíos” aon chomaoin nach comaoin chaipitiúil;
ciallaíonn “cíos tráchtála” cibe cíos a mheasfaí le réasún a éileofaí i leith an íosleasa áirithe, ag féachaint d'aon phréimh is iníoctha as an leas a dheonú, dá mba idirbheart gan tuilleamaí an t-idirbheart.
(6) Chun críocha an ailt seo, measfar baint a bheith ag daoine lena chéile dá measfaí baint a bheith acu lena chéile chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
(7) Forléireofar an t-alt seo amhail is dá mba alt é a bhí i gCaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967, agus beidh feidhm aige in aon chás inar díoladh nó ina ndíolfar an leas iomchuí an 3ú lá d'Iúil, 1973, nó dá éis.
Leasú ar alt 117 den Acht Cánach Ioncaim, 1967.
41.—Leasaítear leis seo alt 117 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur leis :
“(7) Má thabhaíonn duine a bhfuil baint aige le comhlacht corpraithe caiteachas, ar chaiteachas é den chineál a luaitear i mír (a) d'fho-alt (1) dá mba é an comhlacht corpraithe a thabhaigh é, measfar, chun críocha an ailt seo, gurbh é an comhlacht corpraithe a thabhaigh an caiteachas agus beidh feidhm dá réir sin ag forálacha fho-alt (1) maidir le haon duine, ar stiúrthóir nó fostaí é de chuid an chomhlachta chorpraithe, ar ina leith a tabhaíodh an caiteachas.
(8) Measfar baint a bheith ag duine le comhlacht corpraithe chun críocha fho-alt (7), más duine é—
(a) is iontaobhaí ar chomhshocraíocht de réir brí alt 447, a rinne an comhlacht corpraithe, nó
(b) is comhlacht corpraithe,
agus go measfaí baint a bheith ag an duine sin leis an gcomhlacht corpraithe chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.”.
Alt 121 den Acht Cánach Ioncaim, 1967, do scor.
42.—Ní bheidh feidhm ná éifeacht ag alt 121 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1973-74 ná le haon bhliain mheasúnachta dá éis sin.
Leasú ar alt 128 den Acht Cánach Ioncaim, 1967.
43.—Leasaítear leis seo alt 128 den Acht Cánach Ioncaim, 1967—
(a) trí “nó cáin a sheoladh chun an Bhailitheora” a chur isteach i bhfo-alt (1) i ndiaidh “doiciméid eile a thabhairt ar aird”, agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh an fho-ailt sin :
“(1A) Más comhlacht daoine an duine a luaitear i bhfo-alt (1), dlífear pionós ar leithligh £20 a chur ar an rúnaí.”.
Leasú ar alt 335 den Acht Cánach Ioncaim, 1967.
1896, c. 25.
44.—Leasaítear leis seo alt 335 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur leis :
“(2) Ní bheidh cara-chumann cláraithe i dteideal díolúine ó cháin faoin alt seo maidir le haon bhliain mheasúnachta, is é sin, an bhliain 1973-74 nó aon bhliain dá éis sin, má chinneann na Coimisinéirí Ioncaim, chun críocha teidil chun díolúine don bhliain sin, nach gcomhlíonann an cumann na coinníollacha seo a leanas :
(a) gur d'aontoisc chun aon cheann nó gach ceann de na críocha atá leagtha amach in alt 8 (1) den Friendly Societies Act, 1896, a bunaíodh é agus nach chun buntáiste cánach a fháil; agus
(b) go raibh sé, ó bunaíodh é, ag gabháil go heisiatach do ghníomhaíochtaí le haghaidh na gcríocha dar bunaíodh é amhlaidh agus nach raibh sé ag gabháil do ghníomhaíochtaí trádála, seachas i modh árachais i leith comhaltaí, d'fhonn brabúis a dhéanamh.
(3) Nuair a bheidh cinneadh á dhéanamh faoin alt seo ag na Coimisinéirí Ioncaim maidir le cara-chumann cláraithe, breithneoidh siad aon fhianaise a chuirfidh an cumann faoina mbráid maidir leis an ábhar.
(4) In aon chás inarb éagóir le cara-chumann cinneadh ó na Coimisinéirí Ioncaim faoin alt seo maidir leis an gcumann, beidh an cumann i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc in aghaidh chinneadh na gCoimisinéirí Ioncaim agus déanfaidh na Coimisinéirí Achomhairc an t-achomharc a éisteacht agus a chinneadh amhail is dá mba achomharc é in gcoinne measúnacht i leith cánach ioncaim agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha an Achta Cánach Ioncaim, 1967, maidir le hachomharc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.”.
Leasú ar alt 413 den Acht Cánach Ioncaim, 1967.
45.—Leasaítear leis seo alt 413 (2) den Acht Cánach Ioncaim, 1967, trí “£100” a chur in ionad “£50”.
Leasú ar alt 503 den Acht Cánach Ioncaim, 1967.
46.—Leasaítear leis seo alt 503 (2) den Acht Cánach Ioncaim, 1967, trí “nó, i gcás calaoise, £1,000,” a chur isteach i ndiaidh “£500,” i mír (a) (i) (I).
CUID II
Custaim agus Mál
Beoir.
47.—(1) In ionad na dleachta máil a fhorchuirtear le halt 27 (1) den Acht Airgeadais, 1971, muirearófar, toibheofar agus íocfar ar an mbeoir go léir arna grúdú sa Stát an 17ú lá de Bhealtaine, 1973, nó dá éis, dleacht máil de réir £31.913 ar gach sé ghalún is tríocha foirte de shaindlús míle, caoga is cúig ghrád.
(2) In ionad na dleachta custam a fhorchuirtear le halt 27 (2) den Acht Airgeadais, 1971, déanfar, an 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon chineál arna hallmhairiú isteach sa Stát de réir ráta £31.913 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 stórais, 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 saindlús bunaidh na beorach, de réir £31.926 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, athrófar an dleacht nó an aistarraingt sin go coibhneasach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
Biotáille.
I.R. Uimh. 220 de 1972.
1919, c. 32.
48.—(1) Leasófar an Finance Act, 1920, amhail ar an 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, tríd an ábhar atá i gCuid I den Séú Sceideal a ghabhann leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhann leis an Finance Act, 1920, in ionad an ábhair a cuireadh isteach sa Chuid sin den Chéad Sceideal sin le halt 28 den Acht Airgeadais, 1971, agus beidh éifeacht dá réir sin ag alt 3 (1) den Finance Act, 1920, a dúradh.
(2) (a) Baineann an fo-alt seo le biotáille a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníonadh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gceannteideal taraife darb uimhir 22.08 nó faoin gceannteideal taraife darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 200) (Dleachtanna Custam agus Máil agus Foirm na Taraife), 1972.
(b) Déanfar na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, ar bhiotáille lena mbaineann an fo-alt seo de réir na rátaí atá leagtha amach i gCuid II den Séú Sceideal a ghabhann leis an Acht seo in ionad na rátaí is inmhuirir faoi fho-alt (1) den alt seo.
(c) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo.
(d) Aisghairtear leis seo alt 28 (3) den Acht Airgeadais, 1971, amhail ar an 17ú lá de Bhealtaine, 1973, agus ón lá sin amach.
(e) San fho-alt seo ciallaíonn an abairt “an Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(3) Déanfar an dleacht máil a fhorchuirtear le halt 3 (2) den Finance Act, 1920, a mhuirearú, a thobhach agus a íoc amhail ar an 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, de réir £17.990 an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir de bhua alt 28 (4) den Acht Airgeadais, 1971.
(4) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise ná ón dleacht máil bhreise i leith biotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Tobac.
49.—(1) Faoi réir fho-ailt (2), (3) agus (4) 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 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, de réir na rátaí leithleacha a shonraítear i gCuid I den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I, II agus III den Dara Sceideal a ghabhann leis an Acht Airgeadas, 1969.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an dleacht a luaitear i bhfo-alt (1) den alt seo—
(a) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland”, agus
(b) ionann is dá mbeadh na tuairiscí tobac mhonaraithe a luaitear i gCuid I den Seachtú Sceideal a ghabhann leis an Acht seo ar áireamh sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin i ndiaidh na habairte “manufactured tobacco” agus go mbeadh na rátaí tosaíochta iomchuí a luaitear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún de in ionad an ráta a luaitear sa dara colún sin os coinne lua tobac mhonaraithe sa chéad cholún sin.
(3) (a) Baineann an fo-alt seo le tobac neamh-mhonaraithe a suífear chun sástacht na gCoimisinéirí Ioncaim ar a allmhairiú gur sa Ríocht Aontaithe a d'fhás sé agus gurbh as sin a coinsíníodh é.
(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 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, ar thobac neamh-mhonaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid II den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Sceideal sin.
(c) San fho-alt seo ciallaíonn an abairt “an Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) (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 taraife darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 200) (Dleachtanna Custam agus Máil agus Foirm na Taraife), 1972.
(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 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid III den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Sceideal sin.
(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 agus 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 III den Seachtú Sceideal a ghabhann leis an Acht seo, luaite ar leithligh sa chéad cholún sin agus go 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 an abairt “an Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(e) Tá leis an abairt “tobac cruafháiscthe” a luaitear i gCuid III den Seachtú Sceideal a ghabhann leis an Acht seo agus sa chéad mhír eile den fho-alt seo an bhrí chéanna atá léi in alt 17 den Acht Airgeadais, 1940.
(f) Ciallaíonn an abairt “tobac píopa eile” a luaitear i gCuid III den Seachtú Sceideal a ghabhann leis an Acht seo tobac monaraithe de na cineálacha is gnáth a bheith beartaithe a úsáid i bpíopaí agus nach tobac cruafháiscthe.
(5) 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 17ú lá de Bhealtaine, 1973, agus ón lá sin amach, de réir na rátaí leithleacha a shonraítear i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid IV den Dara Sceideal a ghabhann leis an Acht Airgeadais, 1969.
Tobac (dleacht máil ar stoic áirithe).
50.—(1) Faoi réir forálacha fho-ailt (2) agus (3) 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 16ú lá de Bhealtaine, 1973, ar úinéireacht nó ina sheilbh ag monaróir ceadúnaithe tobac agus in aon áit sa Stát seachas banna-stóras, agus beidh an dleacht máil sin iníoctha ag an monaróir, de réir an ráta seo a leanas, is é sin le rá:
(a) sa mhéid gur tobac neamh-mhonaraithe na stoic, £0.627 ar gach punt meáchain de na stoic, agus
(b) sa mhéid gur tobac (lena n-áirítear snaois) seachas tobac neamh-mhonaraithe na stoic, £0.627 ar gach punt meáchain de thobac neamh-mhonaraithe 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 stoic tobac a bheidh ar úinéireacht nó i seilbh monaróra cheadúnaithe tobac má shuitear chun sástacht na gCoimisinéirí Ioncaim nach mó ná 5,500 punt meáchan iomlán na stoc sin a bheidh ar úinéireacht nó i seilbh an mhonaróra agus ar a mbeadh, ar leith ón bhfo-alt seo, an dleacht inmhuirir.
(3) Ní bheidh an dleacht a fhorchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitíní, todóga agus snaois seachas dríodsnaois) a suífear chun sástacht na gCoimisinéirí Ioncaim go raibh sé, ar a cúig a chlog san iarnóin an 16ú lá de Bhealtaine, 1973, lán-ullmhaithe lena mhiondíol 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 mhiondíol; 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 mhiondíol má bhí sé de réir gnáthchúrsa gnó an duine a raibh sé ar úinéireacht nó ina sheilbh aige nó an duine a raibh sé ar bealach chuige, le cur fós faoi phróis éigin eile (seachas pacáil) sula ndíolfadh sé é.
(4) Cuirfidh gach monaróir ceadúnaithe tobac, lá nach déanaí ná an 23ú lá de Bhealtaine, 1973, tuairisceán chuig na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu agus ina dtabharfaidh sé cibé faisnéis a iarrfaidh siad leis an bhfoirm agus, go háirithe, ina n-inseoidh sé na cainníochtaí de réir meáchain de gach tuairisc tobac a bhí ar úinéireacht nó ina sheilbh aige ar a cúig a chlog san iarnóin an 16ú lá de Bhealtaine, 1973, in aon áit sa Stát seachas banna-stóras.
(5) 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 nó i seilbh an mhonaróra sin is gá chun an tuairisceán a tugadh de bhun fho-alt (4) 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 16ú lá de Bhealtaine, 1973.
(6) Díreach tar éis an tuairisceán a thabhairt a cheanglaítear le fo-alt (4) den alt seo nó an 23ú lá de Bhealtaine, 1973, cibé acu is luaithe, íocfaidh gach monaróir ceadúnaithe tobac leis na Coimisinéiri Ioncaim méid iomlán na dleachta a luaitear i bhfo-alt (1) den alt seo ar aon tobac a bhí ar úinéireacht nó ina sheilbh aige ar a cúig a chlog san iarnóin an 16ú lá de Bhealtaine, 1973, agus ar arbh 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 lú lá de Shamhain, 1973, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástachta go n-íocfar an dleacht sin.
(7) Gach monaróir a gceanglaíonn fo-alt (4) 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 (5) 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 cion den sórt sin, agus forghéillfear an tobac go léir ar maidir leis a rinneadh an cion sin.
(8) I gcás aistarraingt a bheith iníoctha maidir le tobac ar ar íocadh an dleacht máil dá bhforáiltear le fo-alt (1) den alt seo, is aistarraingt máil a bheidh inti go feadh na dleachta a íocadh de bhun an fho-alt sin (1) arna cinneadh ag na Coimisinéirí Ioncaim.
Toitíní le honnmhairiú.
1842, c. 93.
1863, c. 7.
51.—(1) Ní bheidh feidhm ag alt 1, 3, 4, 5 ná 8 den Tobacco Act, 1842, maidir le—
(a) toitíní a monaraíodh, lena n-onnmhairiú, go hiomlán nó páirteach as airteagail nó earraí a cheadaíonn na Coimisinéirí Ioncaim faoi alt 38 den Acht Airgid, 1932, a allmhairiú gan aon dleacht custam a íoc, nó
(b) monarú toitíní den sórt sin, nó aon ní a úsáidtear i monarú toitíní den sórt sin.
(2) Bainfidh alt 10 den Manufactured Tobacco Act, 1863, le toitíní lena mbaineann fo-alt (1) den alt seo ar iad a onnmhairiú as an Stát, agus ní aon tráth roimhe sin, ach thairis sin bainfidh sé le tobac monaraithe amhail is dá mba nár achtaíodh fo-alt (1) den alt seo.
Orduithe a dhaingniú.
52.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo.
AN TÁBLA
An tOrdú d'Fhorchur Dleachtanna (Uimh. 199) (Dleachtanna Máil) (Deimhnithe Airm Tine), 1972
An tOrdú d'Fhorchur Dleachtanna (Uimh. 200) (Dleachtanna Custam agus Máil agus Foirm na Taraife), 1972
An tOrdú d'Fhorchur Dleachtanna (Uimh. 201) (Dleachtanna Custam agus Foirm na Taraife Custam), 1973
An tOrdú d'Fhorchur Dleachtanna (Uimh. 202) (Dleachtanna Custam agus Máil agus Foirm na Taraife) (Leasú), 1973
An tOrdú d'Fhorchur Dleachtanna (Uimh. 203) (Dleachtanna Custam agus Foirm na Taraife Custam), 1973
An tOrdú d'Fhorchur Dleachtanna (Uimh. 204) (Dleachtanna Custam agus Foirm na Taraife Custam), 1973
An tOrdú d'Fhorchur Dleachtanna (Uimh. 205) (Beoir, Biotáille, Tobac, Olaí Hidreacarbóin agus Fíon), 1973.
CUID III
Dleachtanna Báis
Athrú ar rátaí dleachta eastáit.
53.—I gcás daoine a éagfaidh an 16ú lá de Bhealtaine, 1973, nó dá éis, is é an scála rátaí dleachta eastáit an scala atá leagtha amach san Ochtú Sceideal a ghabhann leis an Acht seo, agus beidh éifeacht an scála sin aige, in ionad an scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht Airgeadais, 1972, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Forálacha is iarmhaírt ar athruithe ar na rátaí dleachta eastáit.
54.—(1) Leasaítear leis seo alt 26 (1) den Acht Airgeadais, 1961, trí “deich míle punt” a chur in ionad “seacht míle cúig chéad punt” (a cuireadh isteach leis an Acht Airgeadais, 1972).
(2) Leasaítear leis seo alt 29 den Acht Airgid, 1931, trí “deich míle punt” a chur in ionad “seacht míle cúig chéad punt” (a cuireadh isteach leis an Acht Airgeadais, 1972).
(3) I gcás inar mó ná deich míle punt luach glan na maoine, réadach agus pearsanta, a aistreoidh ar bhás an éagaigh, gan maoin a áireamh a socraíodh ar shlí seachas le huacht an éagaigh, ní bheidh méid na dleachta leagáide agus comharbais is iníoctha i leith na maoine níos mó ná an bhreis a bheidh ag luach glan na maoine sin, tar éis méid na dleachta eastáit is inchurtha ina leith a asbhaint, ar dheich míle punt.
(4) Ní bheidh éifeacht ag an alt seo ach amháin maidir le daoine a éagfaidh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Leasú ar rátaí dleachta leagáide agus dleachta comharbais.
55.—(1) Aon dleacht leagáide nó dleacht comharbais is iníoctha de réir ráta cúig faoin gcéad faoin dlí atá i bhfeidhm faoi láthair, beidh sí iníoctha de réir ráta deich faoin gcéad agus aon dleacht leagáide nó dleacht comharbais is iníoctha de réir ráta deich faoin gcéad faoin dlí atá i bhfeidhm faoi láthair, beidh sí iníoctha de réir ráta fiche faoin gcéad ar mhéid nó ar luach na leagáide nó an chomharbais.
(2) Ní bheidh éifeacht ag an alt seo, i gcás dleachta leagáide, más roimh an 16ú lá de Bhealtaine, 1973, a d'éag an tiomnóir ar faoina uacht a tugadh an leagáid, nó an díthiomnóir arb iníoctha an dleacht leagáide ar a bhás, agus, i gcás dleachta comharbais, más roimh an dáta sin a tíolacadh an comharbas.
Laghdú ar dhleacht eastáit.
56.—(1) Leasaítear leis seo alt 45 den Acht Airgeadais, 1969, trí “£4,000” a chur in ionad “£2,000” (a cuireadh insteach leis an Acht Airgeadais, 1972) agus trí “£2,000” a chur in ionad “£1,000” (a cuireadh insteach leis an Acht Airgeadais, 1972, a dúradh) gach áit a bhfuil siad faoi seach i bhfo-ailt (2), (3), (4) agus (5).
(2) Ní bheidh éifeacht ag an alt seo ach amháin maidir le sochair (de réir brí an ailt sin 45) a fhaibhreoidh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Leasú ar alt 61 den Finance (1909-10) Act, 1910.
1910, c.8.
57.—(1) Leasaítear leis seo alt 61 (1) den Finance (1909-10) Act, 1910, trí “£3,000” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1969).
(2) Ní bheidh éifeacht ag an alt seo ach amháin maidir le daoine a éagfaidh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Leasú ar alt 24 den Acht Airgeadais 1965.
58.—(1) Leasaítear leis seo alt 24 den Acht Airgeadais, 1965—
(a) tríd an mír seo a leanas a chur in ionad mhír (d) i bhfo-alt (1) :
“(d) Chun críocha dleachta eastáit déanfar luach comhiomlán na sochar báis uile is iníoctha ar bhás a laghdú £7,500 nó an luach comhiomlán sin, cibé acu is lú.”,
(b) tríd an míniú ar “leanbh cleithiúnach” i bhfo-alt (1) (f) a scriosadh,
(c) trí “le baintreach nó leanaí cleithiúnacha, nó chun sochair do bhaintreach nó do leanaí cleithiúnacha, an éagaigh” i bhfo-alt 2 (a) a scriosadh, agus
(d) trí “, ‘leanaí cleithiúnacha’” bhfo-alt 2 (b) a scriosadh.
(2) Ní bheidh éifeacht ag an alt seo ach amháin maidir le bás duine a éagfaidh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Faoiseamh i leith airgead áirithe is iníoctha faoi pholasaithe árachais.
59.—(1) Má áirítear airgead polasaí sa mhaoin a aistreoidh nó a mheastar a aistreoidh ar bhás an éagaigh déanfar luach príomhshuime an airgid pholasaí sin chun críocha dleachta eastáit a lagdhú £7,500 nó luach na príomhshuime sin, cibé acu is lú.
(2) San alt seo—
ciallaíonn “airgead polasaí” méid iomlán an airgid (seachas aisíoc préimheanna) ab iníoctha faoi pholasaí nó polasaithe árachais a bhunaigh an t-éagach ar a shaol féin agus ab iníoctha ar a bhás sa chás—
(a) inar phréimh ab iníoctha go bliantúil, go leathbhliantúil, go ráithiúil nó go míosúil ar feadh tréimhse a bhraith ar shaol an éagaigh a bhí sa chomaoin don pholasaí, agus
(b) nár mhó méid iomlán na bpréimheanna a íocadh in aon tréimhse dhá mhí dhéag ná fiche faoin gcéad den airgead ab iníoctha ar bhás,
ach folaíonn sé freisin airgead ab iníoctha ar bhás an éagaigh faoi pholasaí árachais a eisíodh faoi réir an choinníll nach mbeadh na sochair a d'urraigh an polasaí iníoctha ach amháin sa chás gur de dheasca tionóisce a tharla bás an éagaigh.
(3) Ní bheidh éifeacht ag an alt seo ach amháin maidir le bás duine ar a mbeidh sainchónaí sa Stát tráth a bháis agus a éagfaidh an 16ú lá de Bhealtaine, 1973, nó dá éis, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Díolúine ó dhleacht ag iontaobhais aonad áirithe.
60.—(1) San alt seo—
ciallaíonn “urrúis” urrúis (lena n-áirítear stoc bintiúir, bannaí morgáiste agus stoc morgáiste agus deimhnithe muirir faoi na hAchtanna Cairde Talmhaíochta, 1927 go 1972) arna n-eisiúint, roimh dháta nó tar éis dáta an Achta seo a rith, agus coinníoll leo go mbeidh siad díolmhaithe ó chánachas le linn dóibh a bheith ar úinéireacht tairbhiúil ag daoine nach bhfuil sainchónaí ná gnáthchónaí orthu sa Stát;
ciallaíonn “scéim iontaobhais aonad” scéim iontaobhais aonad atá cláraithe sa chlár a bunaíodh leis an Acht um Iontaobhais Aonad, 1972, a bhforálann a ghníomhas ag sainiú iontaobhais na scéime, gur urrúis amháin a bheidh sa mhaoin atá faoi réir na n-iontaobhas sin.
(2) Beidh aonaid (de réir brí an Achta um Iontaobhais Aonad, 1972) de scéim iontaobhais aonad díolmhaithe ó dhleachtanna báis i ndáil le bás aon duine a éagfaidh tar éis dáta an Achta seo a rith agus ar dhuine é nach raibh sainchónaí ná gnáthchónaí air sa Stát tráth a bháis agus bainfidh alt 12(2) den Acht Airgeadais, 1951, alt 34(3) den Acht Airgeadais, 1956, agus alt 39 den Acht Airgeadais, 1970, leis na haonaid sin amhail is dá mba urrúis iad.
Leasú ar alt 33 den Acht Airgid, 1935.
61.—(1) Leasaítear leis seo alt 33 den Acht Airgid, 1935, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6) :
“(6) San alt seo—
ciallaíonn ‘baincéir’ duine a sheolann gnó baincéireachta sa Stát agus folaíonn sé cara-chumann, cumann tionscail agus soláthair, cumann foirgníochta, Banc Taisce an Phoist, banc taisce iontaobhais, an Chuideachta Chairde Thionscail, Teoranta, Corparáid an Chairde Thalmhaíochta, Teoranta, agus aon duine lena ndéantar airgead a lóisteáil nó a thaisceadh;
folaíonn ‘pá’ aistriú i leabhair bhaincéara agus aon déileálacha d'aon sórt le haon airgead a lóisteáladh nó a taisceadh in ainm duine a d'éag tar éis am na loisteála nó an taiscthe agus aon duine nó daoine eile;
ciallaíonn ‘cuntas reatha’ cuntas ar a n-oibrítear de ghnáth trí sheic nó ordú baincéara;
tá le ‘gnó baincéireachta’ an bhrí chéanna atá leis in alt 2 d'Acht an Bhainc Ceannais, 1971;
folaíonn tagairtí d'airgead a lóisteáladh nó a taisceadh tagairtí do scaireanna i gcumann foirgníochta, i gcara-chumann nó i gcumann tionscail agus soláthair.”
(2) Beidh éifeacht ag an alt seo maidir le bás aon duine a éagfaidh ar dháta an Achta seo a rith nó dá éis.
CUID IV
Dleachtanna Stampa
Caibidil I
Ilghnéitheach
Tosach feidhme (Caibidil I).
62.—Tiocfaidh an Chaibidil seo i ngníomh an lú lá de Lúnasa, 1973, nó dáta an Achta seo a rith, cibé acu is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh an teacht i ngníomh sin.
Leasú ar alt 88 den Stamp Act, 1891.
63.—Leasaítear leis seo alt 88 den Stamp Act, 1891, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) As respects an instrument executed on or after the 1st day of June, 1973, or deemed by virtue of this subsection to be a new and separate instrument executed on or after the 1st day of June, 1973, where such total amount is unlimited, the security shall—
(a) if unstamped, or if stamped with ad valorem duty to cover an amount not exceeding £10,000 be available only for £10,000, and
(b) if stamped with ad valorem duty to cover an amount exceeding £10,000, be available for such amount only;
but where any advance or loan is made in excess of £10,000 or such greater amount as may be covered by that duty, the security shall, for the purpose of stamp duty, be deemed to be a new and separate instrument, executed on the day on which the advance or loan is made”.
Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891.
64.—(1) Déantar leis seo an Ceannteideal atá leagtha amach i gCuid 1 den Naoú Sceideal a ghabhann leis an Acht seo a chur in ionad an Cheannteidil “BOND, COVENANT, or INSTRUMENT of any kind whatsoever” sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970) a ghabhann leis an Stamp Act, 1891.
(2) (a) Déantar leis seo an Ceannteideal atá leagtha amach i gCuid II den Naoú Sceideal sin a chur in ionad an Cheannteidil “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” sa Chéad Sceideal sin (arna leasú amhlaidh).
(b) An Ceannteideal sa Chéad Sceideal sin a cuireadh isteach le mír (a) den fho-alt seo, measfar, faoi réir forálacha an Cheannteidil sin, go bhfolaíonn sé aon tíolacadh nó aistriú ar aon mhaoin seachas stoic nó urrúis inmhargaidh a oibríonn mar dhiúscairt dheonach inter vivos agus déanfar aon tagairt sa Cheannteideal sin do mhéid nó luach aon chomaoine a fhorléiriú maidir leis an dleacht is inmhuirir ar an tíolacadh nó ar an aistriú sin mar thagairt do luach na maoine.
(3) Déantar leis seo an mhír atá leagtha amach i gCuid III den Naoú Sceideal sin a chur in ionad mhír (3) den Cheannteideal “LEASE” sa Chéad Sceideal sin (arna leasú amhlaidh).
(4) Déantar leis seo an Ceannteideal atá leagtha amach i gCuid IV den Naoú Sceideal sin a chur in ionad an Cheannteidil “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty) and WARRANT OF ATTORNEY to confess and enter up judgment” sa Chéad Sceideal sin (arna leasú amhlaidh).
(5) Faoi réir alt 4 den Stamp Act, 1891, aon ionstraim atá, de bhua aon cheann de na forálacha sin roimhe seo den alt seo, díolmhaithe ó dhleacht faoi aon Cheannteideal sa Chéad Sceideal sin a luaitear sna forálacha sin, ní bheidh sí inmhuirir i leith dleachta faoi aon Cheannteideal eile sa Chéad Sceideal sin.
Leasú ar alt 50 den Acht Airgeadais, 1969.
65.—(1) Leasaítear leis seo alt 50 (2) den Acht Airgeadais, 1969, trí “cúig déag faoin gcéad” a chur in ionad “deich faoin gcéad”.
Ordú a chúlghairm.
66.—Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 206) (Dleacht Stampa ar Ionstraimí Áirithe), 1973.
Caibidil II
Dleacht Stampa ar Chuideachtaí Caipitiúla
Léiriú (Caibidil II)
67.—Sa Chaibidil seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “cuideachta chaipitiúil”—
(a) cuideachta atá corpraithe faoi dhliteanas teoranta, nó comhpháirtíocht theoranta arna bunú faoi dhlí an Stáit nó cuideachta nó comhpháirtíocht atá corpraithe nó foirmithe in aon Bhallstát eile agus atá, faoi dhlí an Stáit sin, ar aon dul le haon chuideachta nó comhpháirtíocht den sórt sin, nó
(b) aon chuideachta, gnólacht, comhlachas nó pearsa dhlíthiúil eile ar féidir déileáil ar stocmhargadh leis na scaireanna ina chaipiteal nó ina shócmhainní, nó
(c) aon chuideachta gnólacht, comhlachas nó pearsa dhlíthiúil eile a oibríonn chun brabús a dhéanamh agus a bhfuil sé de cheart ag a comhaltaí nó a chomhaltaí a gcuid scaireanna a dhiúscairt chun tríú páirtithe gan údarás a fháil roimh ré agus nach dtéann a bhfeagracht as fiacha de chuid na cuideachta, an ghnólachta, an chomhlachais nó na pearsan dlíthiúla thar mhéid a scaireanna;
ciallaíonn “Ballstát” Ballstát de Chomhphobal Eacnamaíochta na hEorpa;
ciallaíonn “an dáta feidhme” an lú lá de Lúnasa, 1973, nó dáta an Achta seo a rith, cibé acu is déanaí;
ciallaíonn “cláraitheoir” cláraitheoir na gcuideachtaí de réir brí Acht na gCuideachtaí, 1963;
ciallaíonn “dleacht stampa” an dleacht stampa a fhorchuirtear le halt 68 den Acht seo;
ciallaíonn “ráiteas” an ráiteas nach foláir a sheachadadh faoi alt 69 (1) den Acht seo;
ciallaíonn “tríú tír” Stát nach Ballstát;
ciallaíonn “idirbheart” idirbheart lena mbaineann alt 68 (1) den Acht seo;
ciallaíonn tagairt do dhleacht stampa a íocadh dleacht stampa a íocadh leis na Coimisinéirí Ioncaim.
Muirearú dleacht stampa.
68.—(1) Baineann an t-alt seo leis na hidirbhearta seo a leanas a tharlóidh ar an dáta feidhme nó dá éis—
(a) cuideachta chaipitiúil a fhoirmiú;
(b) cuideachta chaipitiúil a dhéanamh de chuideachta, de ghnólacht, de chomhlachas nó de phearsa dhlíthiúil nach cuideachta chaipitiúil;
(c) méadú ar chaipiteal cuideachta caipitiúla trí shócmhainní d'aon chineál a ranníoc seachas méadú ar chaipiteal trí chaipitliú brabús nó cúlchistí, cibé acu is cúlchistí sealadacha nó buana iad, ach lena n-áirítear stoc iasachta le cuideachta chaipitiúil a chomhshó ina scairchaipiteal;
(d) méadú ar shócmhainní cuideachta caipitiúla trí shócmhainní d'aon chineál a ranníoc i gcomaoin, ní ar scaireanna i gcaipiteal nó i sócmhainní na cuideachta, ach ar chearta den chineál céanna atá ag comhaltaí na cuideachta, mar atá, cearta vótála, scair de na brabúis nó scair den bharrachas iar-leachtú;
(e) lárionad éifeachtach bainistí cuideachta caipitiúla, ar i dtríú tír atá a hoifig chláraithe, á aistriú ó thríú tír chun an Stáit;
(f) oifig chláraithe cuideachta caipitiúla ar i dtríú tír atá a lárionad éifeachtach bainistí a aistríú ó thríú tír chun an Stáit;
(g) lárionad éifeachtach bainistí cuideachta caipitiúla nach n-áirítear mar chuideachta chaipitiúil i mBallstát eile a aistriú ón mBallstát sin chun an Stáit;
(h) oifig chláraithe cuideachta caipitiúla ar i dtríú tír atá a lárionad éifeachtach bainistí agus nach n-áirítear mar chuideachta chaipitiúil sa Bhallstát óna bhfuil an oifig chláraithe á haistriú a aistriú ón mBallstát sin chun an Stáit.
(2) Más rud é, ar dháta idirbhirt, nó dá thoradh—
(a) gur sa Stát atá lárionad éifeachtach bainistí na cuideachta caipitiúla, nó,
(b) más i dtríú tír atá lárionad bainistí na cuideachta caipitiúla, gur sa Stát atá oifig chláraithe na cuideachta caipitiúla,
muirearófar dleacht stampa (dá ngairtear dleacht stampa sa Chaibidil seo) ar an ráiteas nach foláir a sheachadadh de bhun na Caibidle seo, agus, faoi réir forálacha na Caibidle seo, beidh feidhm ag an Stamp Act, 1891, i ndáil leis an dleacht stampa sin amhail is dá mba leis an Acht sin a forchuireadh an dleacht sin.
Dleacht stampa le muirearú ar ráiteas.
1907, c. 24.
69.—(1) I gcás aon idirbheart tarlú, déanfar ráiteas ar na sócmhainní, na dliteanais agus na caiteachais dá dtagraítear in alt 70 den Acht seo a sheachadadh don chláraitheoir—
(a) i gcás ina bhfoirmeofar cuideachta chaipitiúil atá le corprú faoi Acht na gCuideachtaí, 1963, nó le foirmiú faoin Limited Partnerships Act, 1907, sula gcorprófar nó sula gclárófar í, agus
(b) in aon chás eile, laistigh de 30 lá tar éis dáta an idirbhirt,
agus muirearófar dleacht stampa ar an ráiteas de réir £1 ar gach £100 nó cuid de £100 den mhéid a chinnfear de réir an ailt sin 70;
Ar choinníoll, sa chás dá dtagraítear i mír (a) den fho-alt seo, go muirearófar dleacht stampa nach lú ná £1 ar an ráiteas:
Ar choinníoll freisin, sa chás dá dtagraítear i mír (a) den fho-alt seo, má bhíonn sé deacair a chinneadh cad é go cruinn an méid ar a bhfuil dleacht stampa inmhuirir, go muirearófar ar an gcéad ásc dleacht stampa de réir an ráta a dúradh ar an ráiteas i leith cibé méid is cuí leis na Coimisinéirí Ioncaim agus, dá éis sin—
(i) má shuitear nár íocadh dóthain dleachta, go mbeidh an dleacht bhreise iníoctha agus áireofar mar riaráiste dleachta í, agus
(ii) má shuitear gur íocadh barraíocht dleachta, go n-aisíocfaidh na Coimisinéirí Ioncaim an barrachas sin mar aon le hús de réir 9 faoin gcéad sa bhliain.
(2) Má mhainnítear an ráiteas atá le seachadadh faoi fho-alt (1) den alt seo a sheachadach laistigh de 30 lá tar éis dáta idirbhirt, dlífidh an chuideachta chaipitiúil lena mbaineann ús a íoc leis na Coimisinéirí Ioncaim de réir punt faoin gcéad ar an méid dleachta is inmhuirir agus a chomhshuim in aghaidh gach mí tar éis an chéad mhí a leanfaidh an mhainneachtain.
(3) Muirearófar ús ar an dleacht bhreise is iníoctha faoi fho-alt (1) (i) den alt seo de réir 9 faoin gcéad sa bhliain ó dháta an idirbhirt a thabhaigh an muirear dleachta go dtí dáta íoctha na dleachta.
(4) Ach amháin i gcás cuideachtaí caipitiúla a shonraítear in alt 73 den Acht seo, ní chorpróidh an cláraitheoir cuideachta chaipitiúil a bheidh le corprú faoi Acht na gCuideachtaí, 1963, ná ní chláróidh sé cuideachta chaipitiúil atá le foirmiú faoin Limited Partnerships Act, 1907, go dtí go mbeidh an ráiteas dá dtagraítear i bhfo-alt (1) den alt seo i leith na cuideachta stampáilte.
An méid ar arb inmhuirir dleacht stampa.
70.—Muirearófar dleacht stampa—
(a) i gcás idirbhirt a shonraítear i mír (a), (c) nó (d) d'alt 68 (1) den Acht seo, i leith an mhéid arbh é, ar dháta an idirbhirt, dearbhluach sócmhainní d'aon chineál é a ranníocadh nó a bheidh le ranníoc i ndáil leis an idir bheart ag comhaltaí na cuideachta caipitiúla lena mbaineann tar éis na dliteanais a bhí ag gabháil leis na sócmhainní sin agus a ghabh an chuideachta chaipitiúil uirthi féin mar aon leis na caiteachais a thabhaigh an chuideachta chaipitiúil i ndáil leis an ranníoc sin a asbhaint;
(b) i gcás idirbheart a shonraítear i mír (b), (e), (f), (g) nó (h) d'alt 68 (1) den Acht seo, i leith an mhéid arbh é, ar dháta an idirbhirt, dearbhluach sócmhainní d'aon chineál é de chuid na cuideachta caipitiúla lena mbaineann tar éis a dliteanais ar an dáta sin mar aon leis na caiteachais a thabhaigh an chuideachta i ndáil leis an idirbheart a asbhaint:
Ar choinníoll, in aon chás, nach mbeidh an méid a muirearófar dleacht stampa ina leith faoi bhun dearbhluach nó luach ainmniúil (cibé acu is mó) scaireanna (más ann) sa cuideachta áirithe a cionroinneadh ar chomhaltaí na cuideachta caipitiúla i ndáil leis an idirbheart nó a bheidh ar úinéireacht ag comhaltaí na cuideachta caipitiúla díreach tar éis an idirbhirt:
Ar choinníoll freisin, nuair a bheifear á chinneadh cad é méid an dearbhluacha a mbeidh an dleacht le muirearú ina leith, go n-eisiafar méid aon sócmhainní den sórt a dúradh a ranníoc comhalta faoi dhliteanas neamhtheoranta i ndáil leis an idirbheart nó scair an chomhalta sin i sócmhainní na cuideachta.
Dleacht stampa áirithe a chealú agus faoiseamh i leith íocaíochtaí áirithe dleachta stampa.
1899, c. 9.
71.—(1) (a) I gcás aon idirbheart arna shonrú in alt 68(1) den Acht seo a tharla an lú lá d'Eanáir, 1973, nó dá éis, ní bheidh dleacht stampa inmhuirir, faoi alt 8 den Finance Act, 1899, ar aon ráiteas ag insint an mhéid a bheartaítear a urrú trí eisiúint caipitil iasachta (de réir brí an ailt sin) ná, faoi fhoráil lena mbaineann an fo-alt seo, ar aon ionstraim, agus, in aon chás inar íocadh an dleacht sin ón lú lá d'Eanáir, 1973, i leith aon idirbhirt den sórt sin, déanfar, ar iarratas a fháil ón duine a d'íoc an dleacht, an dleacht a íocadh amhlaidh a aisíoc leis an duine sin.
(b) San fho-alt seo ciallaíonn “foráil lena mbaineann an fo-alt seo” aon fhoráil arna déanamh le reacht nó faoi reacht a chuireann an dleacht stampa is iníoctha i leith morgáiste nó urrúis inmhargaidh de mhuirear ar aon ghníomhas iontaobhais nó doiciméad eile a urraíonn caipiteal iasachta (de réir brí an ailt sin 8).
(2) I gcás aon idirbhirt ní bheidh dleacht stampa inmhuirir ar aon ráiteas—
(a) faoi alt 112 nó 113 den Stamp Act, 1891, i leith scairchaipiteal ainmniúil cuideachta teoranta, ná
(b) faoi alt 11 den Limited Partnerships Act, 1907, i leith suimeanna a ranníoc comhpháirtithe teoranta.
(3) I gcás aon idirbheart a shonraítear in alt 68(1) a tharla nó a tharlóidh an lú lá d'Eanáir, 1973, nó dá éis, agus roimh an dáta feidhme (dá ngairtear an tréimhse iomchuí san fho-alt seo), agus nárbh fholáir ráitis ina leith a sheachadadh faoi cheachtar de na hAchtanna dá dtagraítear i bhfo-alt (2) den alt seo agus ar ar íocadh an dleacht stampa is inmhuirir orthu, féadfaidh an chuideachta a d'íoc an dleacht, ráitis den sórt a shonraítear in alt 69(1) den Acht seo a sheachadadh tráth ar bith roimh an lú lá de Lúnasa, 1975, i dtaobh gach idirbheart a tharla sa tréimhse iomchuí maidir leis an gcuideachta chaipitiúil agus muirearófar dleacht stampa orthu amhail is dá mba gur cuireadh an lú lá d'Eanáir, 1973, in ionad an dáta feidhme in alt 68 den Acht seo agus, más mó an dleacht stampa a íocadh roimhe sin ná méid na dleachta stampa a muirearaíodh ar an ráiteas, aisíocfar méid an bharrachais leis an gcuideachta chaipitiúil.
(4) Má tharlaíonn faoi fhorálacha alt 112 nó 113 den Stamp Act, 1891, gur íocadh dleacht stampa cheana féin i leith scairchaipiteal ainmniúil aon chuideachta caipitiúla agus go mbeidh dleacht stampa iníoctha arís faoin gCaibidil seo ag an gcuideachta chaipitiúil i leith aon chuid den chaipiteal sin nach raibh eisithe ar an dáta feidhme, lamhálfar, mar asbhaint in aghaidh dleachta stampa, an cion sin den dleacht stampa a íocadh cheana a mbeidh an chomhréir chéanna idir é agus méid iomlán na dleachta stampa a íocadh cheana is atá idir an méadú ar an scairchaipiteal a eisíodh (sa mhéid go seasann sé don scairchaipiteal sin nár eisíodh) agus an scairchaipiteal ainmniúil ar íocadh an dleacht stampa ina leith cheana féin, agus, chun críche an ailt seo, áireofar an scairchaipiteal ainmniúil ar íocadh dleacht stampa ina leith cheana féin, in aon chás ina ndearnadh laghdú i scairchaipiteal ainmniúil i modh faoisimh faoi alt 21 den Acht Airgeadais, 1965, mar scairchaipiteal de shórt ab inmhuirir i leith dleachta dá mba rud é nach ndearnadh aon laghdú den sórt sin.
(5) Más rud é, ar an dáta feidhme, go mbeidh ar áireamh i scairchaipiteal cuideachta chaipitiúil dá dtagraítear i bhfo-alt (4) den alt seo scaireanna nach bhfuil láníoctha, áireofar an méid iomlán a bheidh fós le híoc ar na scaireanna sin ar an dáta sin, chun críocha an fho-ailt sin, mar scairchaipiteal ainmniúil nach raibh eisithe ar an dáta sin.
(6) Déanfar an ráiteas a cheanglaítear a sheachadadh de bhun na Caibidle seo i leith idirbheart a shonraítear in alt 68 (1) (c) den Acht seo, in aon chás inar tharla, laistigh den tréimhse ceithre bliana díreach roimh dháta an idirbhirt agus ar an dáta feidhme nó dá éis, laghdú ar chaipiteal eisithe na cuideachta caipitiúla lena mbaineann de thoradh caillteanais a bhain don chuideachta, a mhuirearú de réir ráta nialas faoin gcéad i leith cibé cion den mhéid a chinnfear de bhun alt 70 den Acht seo a bheidh ag freagairt don laghdú ar an gcaipiteal eisithe nó don chion sin den laghdú ar an gcaipiteal eisithe nár feidhmíodh an ráta nialas faoin gcéad ina leith maidir le hidirbheart níos luaithe a tharla ó laghdaíodh an caipiteal.
Athchóiriú nó cónascadh cuideachtaí caipitiúla.
72.—(1) Más rud é, i gcás idirbhirt, go bhfaighidh cuideachta chaipitiúil nó cuideachta chaipitiúil atá á foirmiú (dá ngairtear an chuideachta aistrí san alt seo)—
(a) gnóthas nó cuid de ghnóthas cuideachta caipitiúla eile (dá ngairtear an chuideachta aistreora san alt seo), nó
(b) scairchaipiteal cuideachta caipitiúla eile de mhéid a thabharfaidh go mbeidh ar úinéireacht ag an gcuideachta aistrí tar éis an idirbhirt sin, ach ní gá gur de thoradh an idirbhirt sin é, 75 faoin gcéad ar a laghad de scairchaipiteal eisithe na cuideachta eile sin (dá ngairtear an chuideachta aistreora san alt seo),
ansin, faoi réir forálacha an ailt seo, muirearófar dleacht stampa de réir ráta nialas faoin gcéad (dá ngairtear an ráta laghdaithe san alt seo) ar an ráiteas a sheachadfar de réir alt 69 (1):
Ar choinníoll, i gcás ina sroichtear an céatadán dá dtagraítear i mír (b) den fho-alt seo trí dhá idirbheart nó níos mó, nach mbainfidh an ráta laghdaithe ach leis an idirbheart trína mbainfear amach an céatadán sin agus le haon idirbheart d'éis an céatadán sin a bhaint amach agus a choimeád.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo ach amháin sa chás inarb éard é an chomaoin i leith na fála (ach amháin an chuid sin di is aistriú ar dhliteanais de chuid na cuideachta aistreora chun na cuideachta aistrí, nó urscaoileadh na ndliteanas sin aici)—,
(a) i gcás ina bhfaighfear gnóthas nó cuid de ghnóthas na cuideachta aistreora, scaireanna sa chuideachta aistrí a eisiúint chun na cuideachta aistreora nó chun sealbhóirí scaireanna sa chuideachta aistreora; nó
(b) i gcás ina bhfaighfear scaireanna de chuid na cuideachta aistreora, scaireanna sa chuideachta aistrí a eisiúint chun sealbhóirí scaireanna sa chuideachta aistreora mar mhalairt ar scaireanna dá gcuid sa chuideachta aistreora,
i dteannta nó d'uireasa íocaíocht in airgead tirim, ach sin ar choinníoll nach mó an íocaíocht in airgead tirim ná 10 faoin gcéad de luach ainmniúil na scaireanna sa chuideachta aistrí a bheidh ar áireamh sa chomaoin.
(3) Tiocfaidh an ráiteas ar a muirearófar an ráta laghdaithe de bhua an ailt seo chun bheith inmhuirir i leith dleacht stampa de réir an ráta a shonraítear in alt 69 den Acht seo mura gcoimeádfaidh an chuideachta aistrí, go ceann tréimhse cúig bliana ó dháta an idirbhirt ar muirearaíodh dleacht stampa de réir an ráta laghdaithe ina leith, 75 faoin gcéad ar a laghad de scairchaipiteal eisithe na cuideachta eile agus na scaireanna go léir a shealbhaigh sí tar éis an idirbhirt sin, lena n-áirítear na scaireanna a fuarthas i modh idirbhirt nó eile roimh an idirbheart sin agus a bhí ina seilbh tráth an idirbhirt :
Ar choinníoll, áfach, go leanfaidh an ráta laghdaithe d'fheidhm a bheith aige má b'éard é an t-aistriú sin, ar dá thoradh a tharla nár sealbhaíodh na scaireanna áirithe sin ar feadh tréimhse cúig bliana—
(a) aistriú ba chuid d'idirbheart a cháileodh uaidh féin don ráta laghdaithe de bhun fho-alt (1) den alt seo, nó
(b) aistriú le linn don chuideachta aistrí a bheith á leachtú.
(4) Más rud é, de dhroim fho-alt (3) den alt seo, go mbeidh dleacht stampa inmhuirir de réir an ráta a shonraítear in alt 69 den Acht seo nuair a bheidh an chuideachta aistrí lena mbaineann, laistigh de thréimhse cúig bliana ó dháta aon idirbhirt ar muirearaíodh dleacht stampa ina leith de réir an ráta laghdaithe—
(a) tar éis scor de 75 faoin gcéad ar a laghad de scairchaipiteal eisithe na cuideachta aistreora lena mbaineann a choimeád, nó
(b) tar éis aon chuid de scaireanna na cuideachta aistreora sin a shealbhaigh sí d'éis an idirbhirt ar feidhmíodh an ráta laghdaithe ina leith a dhiúscairt,
ansin, déanfar an ráiteas a seachadadh don chláraitheoir de bhua alt 69 (1) den Acht seo maidir leis an idirbheart ar muirearaíodh dleacht stampa ina leith de réir an ráta laghdaithe a mhuirearú i leith dleacht stampa de réir an ráta a mhuirearófaí ar an gcéad ásc dá mba rud é nár bhain fo-alt (1) den alt seo leis an idirbheart agus feidhmeofar forálacha na Caibidle seo i leith an ráitis a muirearaíodh amhlaidh ach amháin, chun críocha fho-ailt (2) agus (3) d'alt 69 den Acht seo, gurb é an dáta ar ar tharla an teagmhas a shonraítear i mír (a) nó (b) de réir mar a bheidh, den fho-alt seo dáta an idirbhirt.
(5) Ní bheidh feidhm ag an alt seo ach amháin i gcás gur i mBallstát atá lárionad éifeachtach bainistí nó oifig chláraithe na cuideachta aistreora lena mbaineann.
Díolúine do chuideachtaí áirithe.
73.—Ní mhuirearófar dleacht stampa i gcás idirbheart arna dhéanamh—
(a) ag cuideachta chaipitiúil a foirmíodh chun seirbhís phoiblí a sholáthar mar atá iompar poiblí nó saoráidí calafoirt, nó chun uisce, gás nó leictreachas a sholáthar, agus a sheolann an gnó sin go heisiatach, agus ar leis an Stát nó le húdarás áitiúil cuid nach lú ná caoga faoin gcéad dá caipiteal eisithe, nó
(b) ag cuideachta chaipitiúil ar cuspóirí cultúir, carthanais nó oideachais go heisiatach a cuspóirí:
Ar choinníoll nach measfar gur stampáladh go cuí an ráiteas nach foláir a sheachadadh de bhun alt 69 (1) den Acht seo maidir leis an idirbheart sin mura ndearnadh, de réir forálacha alt 12 den Stamp Act, 1891, é a stampáil le stampa áirithe á chur in iúl nach inmhuirir dleacht stampa air.
Achomhairc i gcásanna áirithe.
74.—Aon duine a bheidh míshásta le cinneadh ó na Coimisinéirí Ioncaim faoin gCaibidil seo i dtaobh méid dearbhluach aon sócmhainní dá dtagraítear in alt 70 den Acht seo, féadfaidh sé—
(a) i gcás stoic, scaireanna nó urrúis eile nach ndéileáiltear iontu ar stocmhargadh, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc (de réir brí alt 33 den Acht Airgeadais, 1972), in aghaidh an chinnte agus beidh feidhm ag an alt sin 33, fara aon mhodhnuithe is gá, maidir le hachomharc faoin mír seo amhail is dá mba achomharc faoin alt sin an t-achomharc,
(b) i gcás talún, achomharc a dhéanamh in aghaidh an chinnte sa tslí a fhorordaítear le halt 33 den Finance (1909-10) Act, 1910; agus beidh feidhm ag cibé méid de Chuid I den Acht sin a bhaineann le hachomhairc, fara aon mhodhnuithe is gá, maidir le hachomharc faoin mír seo amhail is dá mba achomharc faoin alt sin an t-achomharc.
Dleacht stampa a ghnóthú agus faisnéis a thabhairt.
75.—(1) Beidh dleacht stampa agus an t-ús air inghnóthaithe ón gcuideachta chaipitiúil lena mbaineann agus, in aon chás nach comhlacht corpraithe an chuideachta chaipitiúil, beidh sé inghnóthaithe ó chomhaltaí na cuideachta caipitiúla i gcomhpháirt agus go leithleach.
(2) Ní foláir na ráitis go léir a úsáidtear chun críche na Caibidle seo a bheith i cibé foirm agus cibé sonraí a bheith iontu a cheanglóidh na Coimisinéirí Ioncaim agus beidh ar gach duine a bheidh cuntasach i ndleacht stampa, má cheanglaíonn na Coimisinéirí Ioncaim air é, na sonraí sin a dheimhniú agus cibé fianaise a éileoidh siad a thabhairt dóibh maidir le haon idirbheart nó le haon chuideachta a raibh baint aici le haon idirbheart den sórt sin.
CUID V
Cáin Bhreisluacha
Tosach feidhme (Cuid V).
76.—Tiocfaidh an Chuid seo (seachas alt 90, a mhéid a leasaíonn sé an míniú ar “monaróir” in alt 1 (1) den Phríomh-Acht) i ngníomh an 3ú lá de Mheán Fómhair, 1973.
“An Príomh-Acht”.
77.—Sa chuid seo ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 3 den Phríomh-Acht.
78.—Leasaítear leis seo alt 3 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) I gcás—
(a) ina ndéanfar earraí de chineál a shonraítear i mír (xii) den Dara Sceideal a sholáthar i bhfoirm atá oiriúnach lena gcaitheamh ag daoine gan a thuilleadh ullmhúcháin,
(b) ina ndéanfar an soláthar—
(i) le meaisín díola, nó
(ii) le linn óstán, bialann, caife, teach úrúcháin, ceaintín, bunaíocht atá ceadúnaithe chun deochanna meisciúla a dhíol, gnó lónadóireachta nó gnó dá shamhail a bheith á oibriú, nó
(iii) le linn aon ghnó eile a bheith á oibriú a bhfuil saoráidí ann i ndáil le seoladh an ghnó sin chun na hearraí a sholáthraítear a chaitheamh, agus
(c) ar leith ón bhfo-alt seo, inar sheachadadh earraí an soláthar,
measfar, chun críocha uile an Achta seo, gur déanamh seirbhísí agus nach seachadadh earraí an soláthar.”.
Leasú ar alt 5 den Phríomh-Acht.
79.—Leasaítear leis seo alt 5 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) (a) Seirbhísí a dhéantar, ar chomaoin nó gan chomaoin nó ar chomaoin ar leithligh nach n-áireofaí, ar leith ón bhfo-alt seo, mar sheirbhísí a dhéanann duine i gcúrsa gnó, áireofar iad, faoi réir agus faoi réim forálacha rialachán, mar sheirbhísí a dhéanann sé i gcúrsa gnó má bhíonn baint acu le haon ghníomhaíocht ghnó a bhíonn ar siúl aige.
(b) Chun críocha an fho-ailt seo agus alt 32, measfar baint a bheith ag seirbhísí le gníomhaíocht ghnó a bhíonn ar siúl ag duine má sholáthraíonn sé saoráidí chun na seirbhísí a dhéanamh nó má íocann sé go hiomlán nó go páirteach costas a ndéanta.”, agus
(b) tríd an mír seo a leanas a chur isteach i bhfo-alt (5) i ndiaidh mhír (b):
“(c) Ní bhainfidh an fo-alt seo le soláthar earraí de chineál a shonraítear i mír (xii) den Dara Sceideal.”.
Leasú ar alt 11 den Phríomh-Acht.
80.—Leasaítear leis seo alt 11 den Phríomh-Acht —
(a) trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b) d'fho-alt (1):
“(a) 6.75 faoin gcéad de mhéid iomchuí aon chomaoine, seachas comaoin a bhfuil feidhm ina leith ag mír (b), a bhaineann le seachadadh earraí de chineál a shonraítear i gCuid I den Tríú Sceideal nó le déanamh seirbhísí de chineál a shonraítear i gCuid II den Sceideal sin,
(b) 11.11 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le rincí a sheoladh agus le seachadadh (más aon seachadadh é) earraí de chineál a shonraítear i míreanna (vi) go (viii) agus (xii) go (xv) den Dara Sceideal nó i gCuid I den Tríú Sceideal agus le déanamh (más aon déanamh é) seirbhísí ab inmhuirir, mura mbeadh an mhír seo, de réir an ráta a shonraítear i mír (a) arna seachadadh nó arna ndéanamh i ndáil le rincí, i gcás íocaíocht na comaoine don seachadadh nó don déanamh sin a bheith ar áireamh sa chomaoin i leith cead dul isteach go dtí an rince nó a bheith ina choinníoll a ghabhann le cead isteach,”,
(b) trí “36.75” a chur in ionad “30.26” i bhfo-alt (1) (c),
(c) trí “19.50” a chur in ionad “16.37” i bhfo-alt (1) (e),
(d) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) Is é an ráta ar dá réir a bheidh cáin inmhuirir, maidir le cáin is inmhuirir faoi alt 2(1) (a), an ráta a bheidh i bhfeidhm de thuras na huaire an tráth a thiocfaidh an cháin chun bheith dlite de réir fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19.
(b) Earraí nó seirbhísí a eisiatar go sainráite ó aon mhír i Sceideal, measfar, mura mbeidh a mhalairt d'intinn sainráite, gur earraí nó seirbhísí iad atá eisiata ó gach mír eile sa Sceideal sin, agus ní mheasfar iad a bheith sonraithe sa Sceideal sin.
(1B) (a) Ar iarratas a fháil i scríbhinn ó dhuine cuntasach, déanfaidh na Coimisinéirí Ioncaim cinneadh de réir rialachán agus tar éis cibé comhairle (más aon chomhairle í) a mheasfaidh siad a bheith riachtanach a ghlacadh le cibé duine nó cibé comhlacht daoine is dóigh leo ba chabhair dóibh—
(i) i dtaobh an gníomhaíocht dhíolmaithe gníomhaíocht d'aon chineál áirithe a sheolann an duine, nó
(ii) i dtaobh an ráta ar dá réir is inmhuirir cáin i leith seachadadh earraí d'aon chineál ag an duine, i leith seachadadh earraí in aon imthosca áirithe nó i leith seirbhísí d'aon chineál a dhéanamh ag an duine.
(b) Féadfaidh na Coimisinéirí Ioncaim, aon uair is oiriúnach leo é, cinneadh a dhéanamh, de réir rialachán agus tar éis cibé comhairle (más aon chomhairle í) a mheasfaidh siad a bheith riachtanach a ghlacadh le cibé duine nó cibé comhlacht daoine is dóigh leo ba chabhair dóibh—
(i) i dtaobh an gníomhaíocht dhíolmhaithe gníomhaíocht d'aon chineál áirithe, nó
(ii) i dtaobh an ráta ar dá réir is inmhuirir cáin i leith seachadadh earraí d'aon chineál, i leith seachadadh earraí in aon imthosca áirithe nó i leith déanamh seirbhísí d'aon chineál.
(c) Beidh éifeacht ag cinneadh faoin bhfo-alt seo chun críocha uile an Achta seo i leith duine cuntasach a iarrfaidh an cinneadh sin, amhail ar an agus ón dáta a chuirfear sonraí an chinnte in iúl dó de réir mhír (e) (i) agus, i leith aon duine eile, amhail ar an agus ón dáta a fhoilseofar an cinneadh sin san Iris Oifigiúil.
(d) Ní dhéanfaidh na Coimisinéirí Ioncaim cinneadh faoin alt seo maidir le haon ábhar a cinneadh ar achomharc faoin Acht seo nó a bheidh, de thuras na huaire, faoi rialú ordaithe faoi alt 6 (2) nó 11 (8), agus ní bheidh de cheangal orthu cinneadh den sórt sin a dhéanamh i leith aon ábhar dá mbeidh luaite in iarratas faoi mhír (a)—
(i) má foilsíodh cinneadh roimhe sin i dtaobh an ábhair, nó
(ii) más dóigh leo go bhfuil ábhar an iarratais saor a dhóthain ó amhras le nach gá cinneadh a dhéanamh agus a fhoilsiú.
(e) (i) A luaithe is féidir tar éis cinneadh a bheith déanta faoi mhír (a), cuirfear in iúl é don duine a d'iarr é trí na Coimisinéirí Ioncaim do sheirbheáil fógra air ina mbeidh sonraí an chinnte.
(ii) Féadfar cinneadh faoi mhír (a) a fhoilsiú, agus foilseofar cinneadh faoi mhír (b), san Iris Oifigiúil agus, má dhéantar amhlaidh, foilseofar é freisin i nuachtán laethúil amháin ar a laghad a fhoilsítear sa Stát.
(f) Duine arb éagóir leis cinneadh faoi mhír (a) a rinneadh de bhun iarratas uaidh, féadfaidh sé, tar éis fógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse lá is fiche dar tosach an dáta ar a ndearnadh fógra i dtaobh an chinnte a sheirbheáil air de réir mhír (e) (i), achomharc a dhéanamh chun na gCoimisinéirí Achomhairc.
(g) Aon duine cuntasach a sheachadfaidh earraí nó a dhéanfaidh seirbhísí, i gcúrsa a gnó, de chineál nó in imthosca a shonraítear i gcinneadh faoi mhír (a) nó (b), féadfaidh sé. tar éis fógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse lá is fiche dar tosach an dáta a foilsíodh an cinneadh san Iris Oifigiúil, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc.”,
(e) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4) :
“(4A) I gcás—
(a) duine d'úsáid earraí de chineál a shonraítear i mír (xii) den Dara Sceideal le linn dó a bheith ag déanamh seirbhísí inchánach, agus
(b) gurb é an duine dá ndéantar na seirbhísí nó aon duine eile seachas an duine a dhéanann na seirbhísí a sholáthróidh na hearraí,
measfar gurb é an duine a dhéanann na seirbhísí inchánach a sholáthair na hearraí a úsáideadh amhlaidh i gcúrsa gnó, agus dlífidh sé, i dteannta aon dliteanas eile a chuirtear air leis an Acht seo, cáin a íoc ar luach na n-earraí a úsáideadh amhlaidh de réir an ráta a shonraítear in alt 11 (1) (a).”, agus
(f) tríd an mír seo a leanas a chur in ionad mhír (a) d'fho-alt (8) :
“(a) Féadfaidh an tAire le hordú an Dara nó an Tríú Sceideal a athrú trí thuairiscí earraí nó seirbhísí d'aon chineál a chur leo nó a scriosadh astu nó trí athrú a dhéanamh ar aon tuairisc earraí nó seirbhísí atá sonraithe iontu de thuras na huaire, agus féadfaidh sé, mar an gcéanna, an Ceathrú Sceideal a athrú trí thuairiscí earraí d'aon chineál a scriosadh as nó athrú a dhéanamh ar aon tuairiscí earraí atá sonraithe ann de thuras na huaire, ach ní dhéanfar aon ordú faoin alt seo chun aon cheann de na rátaí cánach a ardú ná chun na haicmí gníomhaíochtaí nó earraí arb inmhuirir cáin ina leith de thuras na huaire a leathnú.”.
Leasú ar alt 12 den Phríomh-Acht.
81.—Leasaítear leis seo alt 12 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1)—
“(1A) (a) Má mheastar duine a theacht chun bheith ina dhuine cuntasach, trí rogha nó de réir forálacha alt 8 (4), beidh sé i dteideal, de réir rialachán, nuair a bheidh méid na cánach is iníoctha aige á ríomh i leith na chéad tréimhse inchánach a measfar amhlaidh é a bheith ina dhuine cuntasach ina leith, go n-áireofar mar cháin is inasbhainte faoi fho-alt (1) cibé cuid de luach an stoic thrádála (de réir brí alt 34) a bhí ar seilbh aige díreach roimh thosach na tréimhse inchánach sin agus a bhféadfaí de réir réasúin a áireamh gurb í an tsuim í a bheadh sé i dteideal a éileamh faoin bhfo-alt sin (1) dá mba dhuine cuntasach é an t-am a seachadadh an stoc trádála sin dó.
(b) Ní bheidh aon ábhar éilimh ann faoin bhfo-alt seo chun asbhaint a fháil maidir leis an gcáin a bhaineann le haon stoc trádála (de réir brí alt 34) más rud é go bhféadfaí agus a mhéid a d'fhéadfaí asbhaint faoi fho-alt (1) a éileamh ar leith ón bhfo-alt seo.
(c) Beidh éifeacht ag an bhfo-alt seo maidir le tréimhsí inchánach a thosóidh an 3ú lá de Mheán Fómhair, 1973, nó dá éis.”, agus
(b) trí mhír (e) a scriosadh as fo-alt (1).
Leasú ar alt 19 den Phríomh-Acht.
82.—Leasaítear leis seo alt 19 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3) :
“(3) (a) Laistigh de naoi lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse inchánach, tabharfaidh duine cuntasach don Ard-Bhailitheoir tuairisceán ceart cruinn arna ullmhú de réir rialachán ar an méid cánach a tháinig chun bheith dlite de faoi alt 2 (1) (a) i gcaitheamh na tréimhse inchánach agus an méid, más ann, a fhéadfar a asbhaint de réir alt 12 nuair a bheidh an méid cánach á ríomh is iníoctha aige i leith na tréimhse inchánach sin, agus cuirfidh sé, an tráth céanna, chun an Ard-Bhailitheora an méid cánach, más ann, is iníoctha aige i leith na tréimhse inchánach sin.
(b) Forléireofar mír (a) maidir leis an tréimhse inchánach a thosóidh an chéad lá d'Iúil, 1973, amhail is dá mba é a bheadh sa tagairt sa mhír sin do naoi lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse inchánach tagairt do naoi lá díreach i ndiaidh an deichiú lá den mhí ina gcríochnóidh an tréimhse inchánach.”.
Leasú ar alt 26 den Phríomh-Acht.
83.—Leasaítear leis seo alt 26 den Phríomh-Acht—
(a) trí “18 (2)” a chur in ionad “18” i bhfo-alt (1), agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3) :
“(3A) Dlífear fíneáil £100 a chur ar dhuine nach gcomhlíonfaidh alt 18 (3).”.
Leasú ar alt 27 den Phríomh-Acht.
84.—Leasaítear leis seo alt 27 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5) :
“(5) Duine a dhéanfaidh, go calaoiseach nó go faillíoch—
(a) sonrasc a eisiúint ina mbeidh méid cánach sonraithe in imthosca de shórt nach ionann an méid a dúradh, gan a dhliteanas faoi fho-alt (5) nó (6) d'alt 17 a áireamh, agus an méid cánach (más ann) a thiocfaidh chun bheith dlite de i leith an idirbhirt lena mbaineann an sonrasc, nó
(b) nóta sochair a eisiúint ag taispeánt méid cánach seachas é sin is inchurtha go cuí i leith an idirbhirt lena mbaineann an nóta sochair,
dlífear pionós mar a leanas a chur air—
(i) £100, agus
(ii) méid a dhliteanais, nó, i gcás calaoise, dhá oiread a dhliteanais faoin bhfo-alt sin (5) nó (6), de réir mar a bheidh, i leith aon sonrasc nó nóta sochair den sórt sin a eisiúint.”.
Leasú ar alt 32 den Phríomh-Acht.
85.—Leasaítear leis seo alt 32 (1) den Phríomh-Acht trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (x) :
“(xx) an faoiseamh (más ann) a bheidh le tabhairt do dhuine cuntasach i leith cáin a iompróidh nó a íocfaidh sé ar stoc trádála a bhí ar seilbh aige díreach roimh thosach na chéad tréimhse inchánach a meastar gur duine cuntasach é ina leith;
(xxx) an tslí ina bhféadfar cinneadh a dhéanamh chun críocha alt 11 (1B);”.
Leasú ar alt 35 den Phríomh-Acht.
86.—Leasaítear leis seo alt 35 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1) :
“(1A) (a) Má tharlaíonn, tar éis comhaontú a dhéanamh earraí a sheachadadh nó seirbhísí a dhéanamh agus roimh an dáta a thiocfadh aon cháin chun bheith dlite faoi fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19, i leith an idirbhirt dá ndéanfaí neamhshuim den choinníoll a ghabhann leis an bhfo-alt sin (1), go mbeidh athrú ar an méid cánach is inmhuirir ar sheachadadh na n-earraí nó déanamh na seirbhísí sin, ansin, cheal comhaontú dá mhalairt, déanfar méid is comhionann le méid an athraithe ar an gcáin is inmhuirir a chur le, nó a bhaint as, méid iomlán na comaoine agus aon cháin a sonraíodh ar leithligh faoin gcomhaontú.
(b) Sna tagairtí san fho-alt seo d'athrú ar an méid cánach is inmhuirir ar sheachadadh earraí nó ar dhéanamh seirbhísí áireofar tagairtí d'athrú go dtí staid nó ó staid nach ndéantar inti aon cháin a mhuirearú ar sheachadadh na n-earraí ná ar dhéanamh na seirbhísí.”.
Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.
87.—Leasaítear leis seo an Chéad Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (ix) :
“(ix) seirbhísí de chineál liachta nó oideachais a dhéanann ospidéil, tithe banaltrais, scoileanna agus bunachais dá samhail sin; agus seirbhísí lónadóireachta a dhéantar—
(a) d'othair de chuid ospidéil nó theach banaltrais san ospidéal nó sa teach banaltrais, agus
(b) do mhic léinn scoile sa scoil;” agus
(b) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (xxiii) :
“(xxiv) capaill bheo a sheachadadh;
(xxv) cúnna beo a sheachadadh;
(xxvi) inseamnú nádúrtha nó saorga ar bheostoc.”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh Acht.
88.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (vii) :
“(vii) aon ábhar beatha d'ainmhithe, seachas ábhar beatha a bhíonn i bpacáistí, a dhíoltar nó a bhíonn ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí;”,
agus
(b) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (x) :
“(xi) seirbhísí tarrthála a chuireann an Foras Ríoga Náisiúnta Bád Tarrthála ar fáil lena n-áirítear eagrú agus cothabháil na seirbhíse bád tarrthála;
(xii) bia agus deoch de chineál a chaitheann daoine seachas—
(a) deochanna ar arb inmhuirir aon dleacht custam nó máil a mhuirearaítear go speisialta ar bhiotáille, beoir, fíon, leann úll, leann piorraí nó fíon Éireannach, agus ar ullmhóidí díobh,
(b) deochanna monaraithe eile, lena n-áirítear sú torthaí agus uiscí buidéalaithe, agus síoróipí, tiubhacháin, úscraí, púdair, criostail nó táirgí eile chun deochanna a ullmhú, ach gan iad seo a leanas a áireamh—
(I) tae agus ullmhóidí tae,
(II) cócó, caife agus siocaire agus caife tacair rósta eile, agus ullmhóidí agus eastóscáin díobh,
(III) ullmhóidí agus eastóscáin feola, giosta, uibheacha nó bainne,
(c) uachtar oighir, súracáin oighir, oighir uisce agus táirgí reoite dá samhail, agus meascáin agus púdair ullmhaithe chun na táirgí sin a dhéanamh,
(d) (I) seacláidí, milseáin, agus milseogra dá samhail (lena n-áirítear torthaí díscithe, snasta nó criostalaithe), brioscaí, brioscaí crua agus abhlanna de gach cineál, agus gach uile tháirge milseogra agus báicéireachta seachas arán,
(II) chun críocha na míre seo ciallaíonn “arán” bia don duine a mhonaraítear trí thaos a bhácáil atá comhdhéanta ar fad de mheascán plúir ghráin agus de cheann amháin nó níos mó de na táthchodanna a luaitear sna fochlásail seo a leanas i gcainníochtaí nach dtéann thar an teorainn, más ann, a shonraítear do gach táthchuid—
(1) giosta nó gníomhaire deascaidh nó aeraithe, salann, eastóscán braiche, bainne, uisce, glútan,
(2) saill, siúcra agus feabhsaí aráin, faoi réir na teorann nach rachaidh meáchan aon táthchuid a shonraítear san fhochlásal seo thar 2 faoin gcéad de mheáchan an phlúir sa taos,
(3) torthaí tirime, faoi réir na teorann nach rachaidh a meáchan thar 10 faoin gcéad de mheáchan an phlúir sa taos,
seachas bia a bhíonn i bpacáistí lena dhíol mar aonad (nach aonad a bhfuil curtha síos dó nach bhfuil ann ach bia le haghaidh naíonán), ina bhfuil dhá cheann nó níos mó de shlisníní, de theascáin, de chandaí nó de phíosaí dá samhail a mbíonn screamhóg thar mhórchuid den taobh amuigh díobh, is é sin, screamhóg a tháinig orthu le linn bácála nó ruachana,
(e) aon ábhar díobh seo a leanas nuair a sholáthraítear iad mar bhia don duine gan a thuilleadh ullmhúcháin, is é sin le rá, brioscaí prátaí, sceallóga prátaí, sliseoga prátaí, séideoga prátaí agus táirgí dá samhail as prátaí, nó as plúr prátaí nó as stairse prátaí, grán rósta, agus cnónna saillte nó rósta, le blaoscanna nó gan blaoscanna;
(xiii) leigheas de chineál a chaitheann daoine de bhéal;
(xiv) leigheas de chineál a chaitheann ainmhnithe de bhéal, seachas leigheas a bhíonn i bpacáistí, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí;
(xv) síolta, plandaí, spóir, bleibíní, tiúbair, fréamhacha tiúbracha, cormáin, corónacha agus ríosóim, de chineál a chuirtear le bia a tháirgeadh;
(xvi) earraí de chineálacha éagsúla a bhíonn i bpacáistí lena ndíol mar aonad (dá ngairtear an pacáiste anseo feasta sa mhír seo) agus a gcomhlíontar na coinníollacha seo a leanas go huile ina leith—
(a) gurb é atá sa phacáiste earraí a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (d) inmhuirir i leith cuid díobh a sheachadadh ar chomaoin ar leithligh, agus a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (e) inmhuirir i leith na coda eile díobh a sheachadadh ar chomaoin ar leithligh,
(b) gur i leith an phacáiste go hiomlán agus nach i leith na gcineálacha éagsúla earraí atá ann an chomaoin sheachadta, agus
(c) nach mó Iuach cáin-eisiata iomlán na n-earraí atá sa phacáiste, a mbeadh cáin de réir an ráta a shonraítear san alt sin 11 (1) (e) inmhuirir i leith a seachadta ar chomaoin ar leithligh, ná 50 faoin gcéad den chomaoin cháin-eisiata iomlán don phacáiste nó 2½ phingin nua, cibé acu is 1ú.”.
Leasú ar an Tríú Sceideal a ghabhann leis an bPríomh-Acht.
89.—Leasaítear leis seo an Tríú Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (i) i gCuid I den Sceideal:
“(i) leigheas ainmhithe seachas leigheas—
(a) de chineál a shonraítear i mír (xiv) den Dara Sceideal, nó
(b) a bhíonn i bpacáistí, a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí;”,
(b) tríd an mír seo a leanas a chur le Cuid I den Sceideal :
“(xxxii) earraí de chineálacha éagsúla a bhíonn i bpacáistí lena ndíol mar aonad (dá ngairtear an pacáiste anseo feasta sa mhír seo) agus a gcomhlíontar na coinníollacha seo a leanas go huile ina leith:
(a) gurb é atá sa phacáiste earraí a mbeadh cáin de réir an ráta a shonraítear in alt 11 (1) (a) inmhuirir i leith cuid díobh a sheachadadh ar chomaoin ar leithligh, agus a mbeadh cáin de réir aon ráta nó aon rátaí eile inmhuirir i leith na coda eile díobh a sheachadadh ar chomaoin den sórt sin,
(b) gur i leith an phacáiste go hiomlán agus nach i leith na gcineálacha éagsúla earraí atá ann an chomaoin sheachadta, agus
(c) nach mó luach cáin-eisiata iomlán na n-earraí atá sa phácáiste a mbeadh cáin de réir ráta nó rátaí seachas an ráta a shonraítear san alt sin 11 (1) (a) inmhuirir i leith a sheachadadh ar chomaoin ar leithligh nó ar chomaoineacha ar leithligh, ná 50 faoin gcéad den chomaoin cháin-eisiata iomlán don phacáiste nó 2½ phingin nua cibé acu is lú,”, agus
(c) tríd an mír seo a leanas a chur le Cuid II den Sceideal :
“(vii) fruiliú chun duine faoi chonradh i scríbhinn, seachas conradh de chineál a luaitear in alt 3 (1) (b), a rinneadh roimh an 24ú lá de Dheireadh Fómhair, 1972, ar earraí soghluaiste a bhí i seilbh an duine an lú lá de Shamhain, 1972, is é sin, earraí de chineál a mbeadh cáin inmhuirir ar a seachadadh de réir an ráta a shonraítear in alt 11 (1) (e), dá ndéanfaí neamhshuim de mhír (xxviii) de Chuid I den Sceideal seo.”.
Leasuithe ilghnéitheacha ar an bPríomh-Acht
90.—Déantar leis seo an Príomh-Acht a leasú mar a shonraítear i gcolún (3) den Deichiú Sceideal a ghabhann leis an Acht seo.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
91.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1972” alt 40 den Acht Airgeadais, 1972;
ciallaíonn “an tríú blianacht bhreise is fiche” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1972, maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1974, ach “£4,647,544” a chur in ionad “£4,650,815”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1972 ach “£2,933,771” a chur in ionad “£2,993,830”.
(4) Déanfar suim £5,452,955 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, 1974.
(5) Déanfar an tríú blianacht bhreise is fiche a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den tríú blianacht bhreise is fiche, nach mó ná £3,510,185 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an tríú blianacht bhreise is fiche a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Urrúis chomhlachtaí Eorpacha áirithe.
92.—(1) Baineann an t-alt seo le haon stoc nó le haon chineál eile urrúis atá arna eisiúint sa Stát ag an gComhphobal Eorpach do Ghual agus Cruach, ag an gComhphobal Eorpach do Fhuinneamh Adamhach nó ag an mBanc Eorpach Infheistíochta.
(2) Aon stoc nó aon chineál eile urrúis lena mbaineann an t-alt seo measfar—
(a) gur urrús é a eisíodh faoi údarás an Aire Airgeadais de réir brí alt 466 den Acht Cánach Ioncaim, 1967, agus
(b) gur urrús é lena mbaineann alt 63 den Acht Airgeadais, 1969,
agus beidh feidhm agus éifeacht ag na hailt sin dá réir sin.
(3) Leasaítear leis seo alt 34 den Acht Airgeadais, 1956, trí “, nó alt 92 den Acht Airgeadais, 1973” a chur le fo-alt (1).
(4) Leasaítear leis seo alt 474 den Acht Cánach Ioncaim, 1967, trí “, nó alt 92 den Acht Airgeadais, 1973” a chur le fo-alt (1).
(5) Beidh aon stoc nó aon chineál eile urrúis lena mbaineann an t-alt seo díolmhaithe ó dhleachtanna báis i ndáil le bás aon duine a éagfaidh tar éis dáta an Achta seo a rith agus ar dhuine é nach raibh sainchónaí ná gnáthchónaí air sa Stát tráth a bháis agus bainfidh alt 39 den Acht Airgeadais, 1970, le haon stoc nó le haon chineál eile urrúis den sórt sin.
(6) Leasaítear leis seo an Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970) a ghabhann leis an Stamp Act, 1891, tríd an mír seo a leanas a chur i mír 1 den Cheannteideal “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES” i ndiaidh fhomhír (i):
“(ia) transfers of any stock or other form of security to which section 92 of the Finance Act, 1973, applies,”.
Leasú ar an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
I.R. Uimh. 120 de 1973.
1920, c. 72.
93.—(1) Déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú, maidir le ceadúnais faoi alt 1 den Acht sin in aghaidh tréimhsí dar tosach an 1ú lá de Mheitheamh, 1973, nó dá éis, trí £2, £5, £8, £12 agus £15 a chur mar rátaí dleachta in ionad £1.50, £3, £4.50, £7.00 agus £9.50 i mír 1 (a) de Chuid I den Sceideal a ghabhann leis an Acht sin.
(2) Déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú, maidir le ceadúnais faoi alt 1 den Acht sin in aghaidh tréimhsí dar tosach an 1ú lá de Mheitheamh, 1973, nó dá éis, trí na fomhíreanna seo a leanas a chur in ionad fhomhíreanna (b), (c) agus (d) de mhír 4 i gCuid I den Sceideal a ghabhann leis an Acht sin :
“(b) tarracóirí (is é sin, tarracóirí atá deartha agus déanta go príomha lena n-úsáid ar dhóigh seachas ar bhóithre agus nach bhfuil in ann mar gheall ar a ndéanamh thar 25 mhíle luais san uair a dhéanamh ar bhóthar cothrom faoina gcumhacht féin) agus innill thalmhaíochta, nach tarracóirí ná innill a úsáidtear chun rudaí a tharraingt seachas a bhfearas riachtanach féin, córacha buailte, uirlisí feirmeoireachta nó soláthairtí breosla nó uisce is gá chun críocha na feithicle nó chun críocha talmhaíochta ... ... ... ... | £1. |
(c) tarracóirí (is é sin, tarracóirí atá deartha agus déanta go príomha lena n-úsáid ar dhóigh seachas ar bhóithre agus nach bhfuil in ann mar gheall ar a ndéanamh thar 25 mhíle luais san uair a dhéanamh ar bhóthar cothrom faoina gcumhacht féin agus nach tarracóirí iad a bhfuil dleacht inmhuirir ina leith de réir an ráta a shonraítear i bhfomhír (b) den mír seo) a úsáidtear i gcóir tarlú i ndáil le talmhaíocht agus ní chun aon chríche eile ... ... ... ... ... ... ... | £5. |
I gcás léibheann, coimeádán nó deis inscartha (is é sin, léibheann, coimeádán nó deis a úsáidtear go príomha in obair feirme) a bheith feistithe ar tharracóir, measfar chun críche na fomhíre seo gur leis an tarracóir a tharlaítear aon earraí nó ualach d'aon chineál eile a iompraítear ar an léibheann, sa choimeádán nó leis an deis. | |
(d) tarracóirí d'aon chineál eile ... ... ... ... | £50.” |
(3) Déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú, maidir le ceadúnais faoi alt 1 den Acht sin in aghaidh tréimhsí dar tosach an 1ú lá de Mheitheamh, 1973, nó dá éis, tríd an mír seo a leanas a chur in ionad mhír 5 i gCuid I den Sceideal a ghabhann leis an Acht sin :
“5. Feithiclí (lena n-áirítear rothair thrianacha ar mó ná 8 cmn. a meáchan gan ualach) a rinneadh nó a oiriúnaíodh lena n-úsáid, agus a úsáidtear, chun earraí nó ualach d'aon chineál eile a iompar i gcúrsa trádála nó gnó (lena n-áirítear talmhaíocht agus comhlíonadh a fheidhmeanna ag údarás áitiúil nó ag údarás poiblí) agus feithiclí a rinneadh nó a oiriúnaíodh lena n-úsáid, agus a úsáidtear, chun meaisín, ceardlann, acra nó deis lena n-iompraítear nó ina n-iompraítear earraí atá á n-iompar sna feithiclí sin a phróiseáil nó a mhonarú le linn do na feithiclí a bheith ag gluaiseacht :
(a) is feithiclí a thiomáintear le leictreachas agus nach mó ná 25 cmn. a meáchan gan ualach ... ... | £20 | |
(b) is feithiclí nach feithiclí mar a luaitear roimhe seo a thiomáintear le leictreachas— | ||
(i) nach mó ná 12 cmn. a meáchan gan ualach ... ... ... | £25 | |
(ii) ar mó ná 12 cmn., ach nach mó ná 16 cmn., a meáchan gan ualach ... ... ... ... | £31 | |
(iii) ar mó ná 16 cmn., ach nach mó ná tonna, a meáchan gan ualach ... ... ... ... | £37 | |
(iv) ar mó ná tonna, ach nach mó nó | ||
2 thonna, a meáchan gan ualach | £37, móide £6 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar thonna | |
(v) ar mó ná 2 thonna, ach nach mó ná 3 thonna, a meáchan gan | ||
ualach ... ... ... ... | £61, móide £8 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 2 thonna | |
(vi) ar mó ná 3 thonna, ach nach mó ná 4 thonna, a meáchan gan | ||
ualach ... ... ... ... | £93, móide £8 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 3 thonna | |
(vii) ar mó ná 4 thonna, ach nach mó ná 5 thonna, a meáchan gan | ||
ualach ... ... ... ... | £125, móide £10 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 4 thonna | |
(viii) ar mó ná 5 thonna, ach nach mó ná 6 thonna, a meáchan | ||
gan ualach ... ... ... | £165, móide £15 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 5 thonna | |
(ix) ar mó ná 6 thonna a meáchan | ||
gan ualach ... ... ... | £225, móide £20 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 6 thonna | |
agus ina theannta sin, i gcás aon fheithicil a úsáidtear chun leantóir a tharraingt, dleacht bhreise mar a leanas—
(I) i gcás nach mó ná 2 thonna meáchan na feithicle gan ualach ... ... ... ... | £14 |
(II) i gcás inar mó ná 2 thonna, ach nach mó ná 3 thonna, meáchan na feithicle gan ualach ... | £18 |
(III) i gcás inar mó ná 3 thonna ach nach mó ná 4 thonna, meáchan na feithicle gan ualach ... | £24 |
(IV) i gcás inar mó ná 4 thonna, ach nach mó ná 5 thonna, meáchan na feithicle gan ualach ... | £32 |
(V) i gcás inar mó ná 5 thonna ach nach mó ná 6 thonna, meáchan na feithicle gan ualach ... | £42 |
(VI) i gcás inar mó ná 6 thonna meáchan na feithicle gan ualach ... ... ... ... | £54.” |
(4) Faoi réir fho-alt (5) den alt seo, déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú, maidir le ceadúnais faoi alt 1 den Acht sin in aghaidh tréimhsí dar tosach an 1ú lá de Mheitheamh, 1973, nó dá éis, tríd an bhfomhír seo a leanas a chur in ionad fhomhír (d) de mhír 6 i gCuid 1 den Sceideal a ghabhann leis an Acht sin :
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht nó a thiom | £ |
áintear le leictreachas ... ... ... ... | 22 |
is mó ná 8 n-each-chumhacht ach nach mó ná 9 n-each-chumhacht ... ... ... ... | 25.50 |
is mó ná 9 n-each-chumhacht ach nach mó ná 10 n-each-chumhacht ... ... ... ... | 29 |
is nó ná 10 n-each-chumhacht ach nach mó ná 11 each-chumhacht ... ... ... ... ... | 33 |
is mó ná 11 each-chumhacht ach nach mó ná 12 each-chumhacht ... ... ... ... ... | 37.50 |
is mó ná 12 each-chumhacht ach nach mó ná 13 each-chumhacht ... ... ... ... ... | 42 |
is mó ná 13 each-chumhacht ach nach mó ná 14 each-chumhacht ... ... ... ... ... | 46.50 |
is mó ná 14 each-chumhacht ach nach mó ná 15 each-chumhacht ... ... ... ... ... | 51 |
is mó ná 15 each-chumhacht ... ... ... | 55.” |
(5) Ní bheidh éifeacht ag fo-alt (4) den alt seo maidir le haon fheithicil—
(a) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir brí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile,
(b) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir brí an Achta um Thrácht ar Bhóithre, 1961, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile, nó
(c) a úsáidtear mar eileatram agus ní chun aon chríche eile.
(6) D'ainneoin alt 3 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, déanfar neamhshuim de na fáltais, arna ríomh i cibé slí a ordóidh an tAire Airgeadais—
(a) as na hathruithe ar dhleachtanna a dhéantar leis an alt seo agus le halt 95 den Acht seo,
(b) as an dleacht a fhorchuirtear le halt 94 den Acht seo, agus
(c) as na harduithe ar tháillí a dhéantar leis na Rialacháin um Thrácht an Bhóithre (Tiománaithe a Cheadúnú) (Leasú), 1973,
nuair a bheidh aon chinneadh á dhéanamh maidir le suim a bheidh le heisiúint as an bPríomh-Chiste faoi alt 2 (1) den Roads Act, 1920.
Muirear ar fheithiclí inneallghluaiste a cheadúnú den chéad uair.
1920, c. 72.
I.R. Uimh. 15 de 1958.
94.—(1) Faoi réir forálacha an ailt seo, amhail ar an 1ú lá de Mheitheamh, 1973, agus dá éis, sula ndéanfaidh duine a bhfuil beartaithe aige ceadúnas a fháil faoi alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, i leith feithicil inneallghluaiste a shonraítear i bhfo-alt (2) den alt seo agus ar feithicil í nach raibh faoi cheadúnas cheana faoin alt sin, déanfar, i dteannta na dleachta máil is inmhuirir i leith na feithicle faoin alt sin, dleacht máil a mhuirearú agus a thobhach ar an duine sin, agus íocfaidh sé í, de réir an ráta iomchuí a shonraítear san fho-alt sin (2).
(2) Is de réir na rátaí seo a leanas a íocfar an dleacht a fhorchuirtear le fo-alt (1) den alt seo:
(a) £1 maidir le feithicil a bhfuil an dleacht sin is inmhuirir faoin alt sin 1 le híoc ina leith de réir ráta a shonraítear i mír 1 de Chuid I den Sceideal a ghabhann leis an Acht sin;
(b) £5 maidir le haon fheithicil eile (nach feithicil í nach inmhuirir agus nach intobhaigh an dleacht máil sin ina leith).
(3) Déanfar an dleacht faoin alt seo a mhuirearú, a thobhach agus a íoc díreach roimh an gceadúnas a fháil faoin alt sin 1 agus is iad an t-údarás ceadúnúcháin a bhaileoidh í agus is leo a íocfar í agus íocfaidh an t-údarás sin isteach sa Státchiste í de réir cibé treoracha a thabharfaidh an tAire Airgeadais ó am go ham.
(4) Chun an dleacht faoin alt seo a thobhach, beidh ag údarás ceadúnúcháin, laistigh dá gcontae nó dá gcontae-bhuirg, na cumhachtaí céanna, agus beidh orthu na dualgais agus na dliteanais chéanna atá ag na Coimisinéirí Ioncaim agus a gcuid oifigeach agus orthu i leith dleachtanna máil, agus beidh feidhm dá réir sin ag na hachtacháin a bhaineann le dleachtanna máil agus le peannaidí agus le pionóis i ndáil leis sin.
(5) Aon suimeanna a íocfar isteach sa Státchiste agus aon phionóis a ghnóthófar de bhua an ailt seo, measfar, chun críche alt 2 den Roads Act, 1920, gur faoin Acht sin a íocadh isteach sa Státchiste iad.
(6) Beidh feidhm ag an Ordú um Fheithiclí Bóthair (Clárú agus Ceadúnú), 1958, maidir leis an dleacht a fhorchuirtear leis an alt seo amhail is dá mba dhleacht í a forchuireadh le halt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
Méadú ar dhleacht ceadúnais tiomána.
95.—Déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú amhail ar an agus ón 1ú lá de Mheitheamh, 1973, trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b) in alt 4 (1A) (a cuireadh isteach leis an Acht Airgeadais, 1961):
“(a) dhá phunt más bliain tréimhse an cheadúnais, agus
(b) dhá phunt in aghaidh gach bliain de thréimhse an cheadúnais más dhá bhliain nó níos mó an tréimhse sin.”.
Aisghairm.
96.—(1) Déantar leis seo gach achtachán a luaitear i gcolún (2) den Aonú Sceideal Déag a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
(2) Tiocfaidh an t-alt seo i ngníomh an 1ú lá de Lúnasa, 1973, nó ar dháta an Achta seo a rith, cibé dáta acu is déanaí:
Ar choinníoll, go measfar, chun críocha fho-ailt (1) agus (3) d'alt 71 den Acht seo, gur tháinig an t-alt seo i ngníomh an 1ú lá d'Eanáir, 1973.
Cúram agus bainistí cánacha agus dleachtanna
97.—Déantar leis seo na cánacha agus na dleachtanna uile (seachas na dleachtanna máil ar fheithiclí inneallghluaiste) a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus comhlua.
98.—(1) Féadfar an tAcht Airgeadais, 1973, a ghairm den Acht seo.
(2) Déanfar Cuid I agus alt 92 den Acht seo (a mhéid a bhaineann le cáin ioncaim, lena n-áirítear forcháin) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin bhrabús corparáide) a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar an Chuid sin II agus ailt 93 agus 95 den Acht seo, a mhéid a bhaineann siad le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann le dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid IV den Acht seo agus (a mhéid a bhaineann le dleachtanna stampa) alt 92 den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Forléireofar Cuid V den Acht seo i dteannta an Achta Cánach Breisluacha, 1972.
(6) Ach amháin mar a fhoráiltear a mhalairt go sainráite i gCuid I den Acht seo measfar gur tháinig an Chuid sin i bhfeidhm agus glacfaidh sí éifeacht amhail ar an agus ón 6ú lá d'Aibreán, 1973.
(7) Ach amháin i gcás ina n-éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHEAD SCEIDEAL
Polasaithe Arachais Saoil
Rialacha a bhaineann le polasaithe dearlaice
1. Is polasaí cáilitheach polasaí dearlaice má chomhlíonann sé na coinníollacha seo a leanas :
(a) ní foláir gur téarma dar críoch tráth nach luaithe ná deich mbliana tar éis an t-árachas a dhéanamh an téarma a shonraítear sa pholasaí i leith maireachtála,
(b) ní foláir préimheanna a bheith iníoctha faoin bpolasaí i gceann tréimhsí bliana nó i gceann tréimhsí sé mhí, trí mhí, dhá mhí nó míosa, agus—
(i) go dtí go dtarlóidh an teagmhas arb ar é tarlú is iníoctha an tsuim chaipitiúil atá urraithe, nó
(ii) go dtí go dtarlóidh an teagmhas sin, nó go dtí go rachaidh tréimhse shonraithe in éag roimhe sin is giorra ná an téarma sonraithe ach a chríochnóidh freisin tráth nach luaithe ná deich mbliana tar éis an t-árachas a dhéanamh, nó
(iii) más polasaí é atá le dul i léig ar bhás duine shonraithe, go dtí ceann de na tráthanna sin nó go dtí go rachaidh an polasaí i léig roimhe sin,
(c) ní rachaidh méid iomlán na bpréimheanna is iníoctha faoin bpolasaí in aon tréimhse dhá mhí dhéag—
(i) thar dhá oiread mhéid iomlán na bpréimheanna is iníoctha in aon tréimhse eile den sórt sin, nó
(ii) thar an ochtú cuid de mhéid iomlán na bpréimheanna ab iníoctha dá leanfadh an polasaí i bhfeidhm go ceann an téarma shonraithe,
(d) ní foláir don pholasaí a ráthú go mbeidh an tsuim chaipitiúil is iníoctha ar bhás comhionann le trí cheathrú ar a laghad de mhéid iomlán na bpréimheanna ab iníoctha dá leanfadh an polasaí i bhfeidhm go ceann an téarma sin, gan aird a thabhairt ar aon suimeanna atá ar áireamh sna préimheanna sin de bhíthin iad a bheith iníoctha ar aon slí seachas in aghaidh na bliana, agus
(e) ní fhéadfaidh an polasaí a urrú go dtabharfar (ach amháin tríd an bpolasaí a thabhairt suas), tráth ar bith sula dtarlóidh an teagmhas réamhráite, aon sochar de chineál caipitiúil seachas sochair is inchurtha i leith cirt chun bheith páirteach i mbrábúis nó a thiocfaidh ann mar gheall ar mhíchumas duine.
2. Nuair a bheidh mír 1 á feidhmiú maidir le haon pholasaí—
(a) ní thabharfar aon aird ar aon socrú chun préimheanna a tharscaoileadh mar gheall ar mhíchumas duine, agus
(b) má ritheann téarma an pholasaí ó dháta is luaithe, ach nach mó ná trí mhí níos luaithe, ná dáta an árachais a dhéanamh, measfar gur ar an dáta sin a rinneadh an t-árachas agus gur ar an dáta sin ab iníoctha aon phréimh a íocadh i leith na tréimhse sula ndearnadh an t-árachas nó i leith na tréimhse sin agus tréimhse dá héis.
3. Folaíonn tagairtí i mír 1 (d) do shuim chaipitiúil is iníoctha ar bhás tagairtí d'aon suim chaipitiúil, nó d'aon sraith de shuimeanna caipitiúla is iníoctha dá bhíthin sin; agus urraíonn polasaí suim chaipitiúil is iníoctha ar bhás nó ar mhíchumas d'ainneoin go bhféadfaidh an tsuim is iníoctha athrú de réir an teagmhais.
Fiontar neamhghnách mortlaíochta
4. Chun a chinneadh an polasaí cáilitheach polasaí ar bith déanfar neamhshuim—
(a) de cibé méid d'aon phréimh faoin bpolasaí a mhuirearaítear ar an bhforas go bhfuil fiontar neamhghnách báis i gceist, agus
(b) d'aon socrú faoinar féidir, ar an bhforas sin, d'aon suim teacht chun bheith inmhuirir mar fhiach i gcoinne na suime caipitiúla a urraítear leis an bpolasaí ar bhás.
Polasaithe cónasctha
5. I gcás ina bhforálann téarmaí aon pholasaí nach bhfuil sé le leanúint i bhfeidhm ach fad a leanfaidh polasaí eile i bhfeidhm, ní polasaí cáilitheach ceachtar polasaí ach amháin sa chás, dá mba é a bhí iontu le chéile polasaí amháin a eisíodh i leith árachas a rinneadh tráth an árachais ar ina leith a eisíodh an polasaí céadluaite, gur polasaí cáilitheach a bheadh sa pholasaí aonair sin.
Préimheanna a íoctar as suimeanna atá dlite faoi pholasaithe roimhe sin
6. (1) Más rud é, i gcás polasaí nach bhfuil ach préimh amháin iníoctha faoi, go ndéantar an dliteanas i leith íoc na préimhe sin a urscaoileadh de réir fhomhír (2), is polasaí cáilitheach an polasaí d'ainneoin aon ní i mír 1 (b) nó i mír 1 (c) agus más rud é, i i gcás aon pholasaí eile, go ndéantar an dliteanas i leith íoc na chéad phréimhe faoi, nó aon choda den phréimh sin, a urscaoileadh amhlaidh, déanfar neamhshuim chun críocha mhír 1 (c) den phréimh nó den chuid.
(2) Bíonn an dliteanas i leith íoc préimhe urscaoilte de réir na fomhíre seo má urscaoiltear é tríd an gcuideachta lena ndéantar an t-árachas do choinneáil iomlán aon suime nó coda d'aon suim atá tar éis teacht chun bheith iníoctha ar pholasaí aibeachan, nó ar na cearta a bhronntar le polasaí a thabhairt suas tráth is déanaí ná deich mbliana tar éis a eisiúna, ar polasaí é—
(a) a d'eisigh an chuideachta roimhe sin chun an duine a bheidh ag déanamh an árachais, nó, más iontaobhaithe a bheidh á dhéanamh, chun na n-iontaobhaithe sin nó chun aon réamhtheachtaithe in oifig, nó
(b) a d'eisigh an chuideachta nuair ba naíon an duine a bheidh a déanamh an árachais, agus a urraíonn suim chaipitiúil is iníoctha ar dháta sonraithe nach déanaí ná mí tar éis dó aois cúig bliana is fiche a shlánú nó ar chothrom lae an pholasaí díreach tar éis dó an aois sin a shlánú,
agus ar pholasaí cáilitheach é féin, nó ar pholasaí cáilitheach é dá mba i leith árachas a rinneadh an 16ú lá de Bhealtaine, 1973, nó dá éis, a eisíodh é.
Malartú, athruithe, etc.
7. (1) I gcás ina n-eisítear polasaí amháin (dá ngairtear an polasaí nua anseo feasta) in ionad polasaí eile (dá ngairtear an seanpholasaí anseo feasta) nó ar an bpolasaí eile sin aibeachan agus de dhroim rogha a thugtar leis an bpolasaí eile sin, déanfar an cheist maidir le cé acu is polasaí cáilitheach an polasaí nua nó nach ea a chinneadh, a mhéid a fhoráiltear leis na rialacha i bhfomhír (2), faoi threoir an dá pholasaí.
(2) Is mar a leanas atá na rialacha a dúradh (ar chun a gcríocha a dhéanfar an cheist maidir le cé acu ba pholasaí cáilitheach an seanpholasaí nó nárbh ea a chinneadh de réir an Sceidil seo, ar neamhspleidh le dáta an árachais arb ina leith a eisíodh é)—
(a) má ba pholasaí cáilitheach an polasaí nua ar leith ón mír seo, ach nárbh ea an seanpholasaí, ní polasaí cáilitheach an polasaí nua murar naíon, nuair a eisíodh an seanpholasaí, an duine a dhéanfaidh an t-árachas arb ina leith a eiseofar an polasaí nua, agus gurb é a bhí sa seanpholasaí polasaí a d'urraigh suim chaipitiúil ab iníoctha ar dháta sonraithe nár dhéanaí ná mí tar éis dó aois cúig bliana is fiche a shlánú nó ar chothrom lae an pholasaí díreach tar éis dó an aois sin a shlánú;
(b) má ba pholasaí cáilitheach an polasaí nua ar leith ón mír seo, agus gur pholasaí cáilitheach an seanpholasaí freisin, is polasaí cáilitheach an polasaí nua mura rud é—
(i) go dtiocfaidh sé in éifeacht sula mbeidh deich mbliana caite ó rinneadh an t-árachas arb ina leith a eisíodh an seanpholasaí, agus
(ii) gur lú an tsuim is mó préimheanna is iníoctha faoi in aghaidh aon tréimhse dhá mhí dhéag a rachaidh in éag roimh an tráth sin ná leath na suime is mó a íocadh in aghaidh aon tréimhse dhá mhí dhéag faoin seanpholasaí, nó faoi aon pholasaí gaolmhar a eisíodh tráth is lú ná deich mbliana sular eisíodh an polasaí nua (ciallaíonn “polasaí gaolmhar” aon pholasaí ar pholasaí nua an seanpholasaí maidir leis de réir brí na míre seo, aon pholasaí ar pholasaí den sórt sin an polasaí sin, agus mar sin de);
(c) murar pholasaí cáilitheach an polasaí nua ar leith ón mír seo, agus gur de bhíthin mhír 1 (b) nó 1 (c) amháin nár pholasaí den sórt sin é, is polasaí cáilitheach é mar sin féin má ba pholasaí cáilitheach an seanpholasaí agus—
(i) gur i leith árachas a rinneadh breis agus deich mbliana roimh theacht in éifeacht don pholasaí nua a eisíodh an seanpholasaí, agus nach mó na préimheanna is iníoctha in aghaidh aon tréimhse dhá mhí dhéag faoin bpolasaí nua ná an t-iomlán ba lú a íocadh in aghaidh aon tréimhse den sórt sin faoin seanpholasaí, nó
(ii) gur lasmuigh den Stát a eisíodh an seanpholasaí, agus gur mar a shonraítear i bhfomhír (3) atá na himthosca.
(3) Is iad seo himthosca sin—
(a) gur tháinig an duine arb ina leith a dhéantar an t-árachas nua chun bheith ina chónaí sa Stát i rith an dá mhí dhéag a chríochnaigh ar dháta a eisiúna,
(b) go ndeimhníonn an chuideachta eisiúna gur malairt ar an seanpholasaí an polasaí nua, agus gur eisíodh an seanpholasaí ag brainse nó gníomhaireacht den chuideachta lasmuigh den Stát nó ag cuideachta lasmuigh den Stát a bhfuil comhshocraíochtaí idir í agus an chuideachta chéadluaite chun polasaithe a eisiúint mar mhalairt ar pholasaithe a bhíonn ag daoine a thagann isteach sa Stát, agus
(c) go dtugann an polasaí nua don sealbhóir sochair atá comhionann go substainteach leis na sochair a bheadh aige dá mba gur lean an seanpholasaí i bhfeidhm.
8. (1) Faoi réir forálacha na míre seo, i gcás ina n-athraítear téarmaí polasaí, déanfar an cheist maidir le cé acu is polasaí cáilitheach an polasaí arna athrú nó nach ea a chinneadh de réir na rialacha i mír 7, agus tagairtí sna rialacha sin don pholasaí nua agus don seanpholasaí a fhorléiriú chun na críche sin mar thagairtí faoi seach don pholasaí tar éis an athraithe agus don pholasaí roimh an athrú, agus le haon mhodhnuithe eile is gá.
(2) Nuair a bheidh aon cheann de na rialacha sin á fheidhmiú de bhua na míre seo, déanfar an cheist maidir le cé acu ar pholasaí cáilitheach, ar leith ón riail, polasaí tar éis athraithe nó nárbh ea a chinneadh amhail is dá mba é a bheadh in aon tagairt i míreanna 1 go 5 d'árachas a dhéanamh, nó do théarma polasaí, tagairt do theacht in éifeacht don athrú nó, de réir mar a bheidh, do théarma an pholasaí amhail ón athrú.
(3) Níl feidhm ag an mír seo—
(a) de bhíthin aon athraithe cibé acu is athrú de ghné fhoirmiúil amháin é nó nach ea, nach ndéanann difear do théarmaí polasaí ar aon bhealach bunúsach, ná
(b) de bhíthin aon athrú arna dhéanamh roimh dheireadh na bliana 1973 d'aontoisc le polasaí cáilitheach a dhéanamh d'aon pholasaí a eisíodh (ach nach polasaí a mheastar de bhua alt 23 a eisíodh) i leith árachas a rinneadh an 16ú lá de Bhealtaine, 1973, nó dá éis.
AN DARA SCEIDEAL
Comhaontú idir Rialtas na héireann agus Rialtas na Ríochta Aontaithe maidir le díolúintí áirithe ó cháin
Tá Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe;
D'fhonn cibé athruithe a dhéanamh sa Chomhaontú a rinneadh an 14 Aibreán, 1926, idir Rialtas Shaorstát Éireann agus Rialtas na Breataine maidir le Cáin Ioncaim Dúbailte is gá de dhroim na n-athruithe sna hAchtanna Cánach Ioncaim Breataineacha a rinneadh le hAchtanna Airgeadais na Breataine, 1971 agus 1972;
Tar éis comhaontú mar a leanas :
Airteagal 1
(1) In Airteagal 1 (a) den Chomhaontú sin forléireofar na focail “cáin ioncaim Bhreataineach” maidir leis an mbliain 1973-74 agus aon bhliain ina dhiaidh sin mar fhocail a chiallaíonn an bunráta cánach ioncaim agus forléireofar an tagairt d'fhorcháin Bhreataineach mar thagairt a chiallaíonn an bhreis atá ag an dliteanas i leith cáin ioncaim Bhreataineach ar an dliteanas a bheadh ann dá mba de réir an bhunráta amháin a mhuirearófaí an cháin ioncaim Bhreataineach go léir.
(2) Déanfar Airteagal 1 (a) den Chomhaontú sin a leasú tuilleadh tríd an méid seo a leanas a chur leis :
“Más éard é an t-ioncaim díbhinn ó chuideachta a chónaíonn sa Ríocht Aontaithe, beidh an duine sin i dteideal go n-íocfaí leis an creidmheas cánach ina leith sin a mbeadh cónaitheoir aonair sa Ríocht Aontaithe ina theideal dá mba eisean a fuair an díbhinn sin.
Ar choinníoll nach mbeidh aon teideal den sórt sin ann chun an chreidmheasa cánach i gcás inarb éard é fáltóir na díbhinne cuideachta a rialaíonn, go díreach nó go hindíreach, ina haonar nó i bpáirt le comhchuideachta amháin nó níos mó, cion nach lú ná 10 faoin gcéad den chumhacht vótála i gcuideachta íoctha na díbhinne. Chun críocha na míre seo measfar gur comhchuideachtaí dhá chuideachta má tá ceann acu á rialú go díreach nó go hindíreach ag an gceann eile nó má tá an dá cheann acu á rialú go díreach nó go hindíreach ag tríú cuideachta.
Folaíonn an téarma ‘díbhinn’ aon ítim a áirítear faoi dhlí na Ríochta Aontaithe mar dháileadh ó chuideachta.”.
Airteagal 2
Déanfar Airteagal 1 (b) den Chomhaontú sin a leasú tríd an méid seo a leanas a chur leis :
“Más éard é an t-ioncam díbhinn a d'íoc cuideachta a chónaíonn in Éirinn le cuideachta a chónaíonn sa Ríocht Aontaithe agus a rialaíonn, go díreach nó go hindíreach, cion nach lú ná 10 faoin gcéad den chumhacht vótála sa chéad chuideachta sin, ní bhainfidh an díolúine ach le cáin ioncaim de bhreis ar 5 faoin gcéad den díbhinn.
Folaíonn an téarma ‘díbhinn’ aon íocaíocht nó aon idirbheart eile a áirítear mar dhíbhinn faoi dhlí na hÉireann.”.
Airteagal 3
In Airteagal 2 den Chomhaontú sin, arna leasú le hAirteagal 2 de Chomhaontú an 25 Aibreán, 1928, forléireofar aon tagairt do ráta caighdeánach na cánach ioncaim Breatainí mar thagairt a chiallaíonn bunráta na cánach ioncaim Breatainí agus forléireofar aon tagairt d'fhorcháin Bhreataineach mar thagairt a chiallaíonn breis an dliteanais i leith cánach ioncaim Breatainí ar an dliteanas a bheadh ann dá mba de réir an bhunráta amháin a mhuirearófaí an cháin ioncaim Bhreataineach go léir.
Airteagal 4
Tiocfaidh an Comhaontú seo i bhfeidhm ar Nótaí a mhalartú á dhaingniú go bhfuil na bearta riachtanacha déanta chun feidhm dlí a thabhairt dó in Éirinn agus sa Ríocht Aontaithe, agus air sin beidh éifeacht aige :
(a) i gcás díbhinní a íocfar an 6 Aibreán 1973 nó dá éis agus tráth nach déanaí ná 5 Aibreán 1975; agus
(b) i gcásanna eile d'aon bhliain mheasúnachta a thosóidh an 6 Aibreán 1973 nó dá éis.
Dá fhianú sin chuireadar sin a bhfuil a sínithe anseo thíos, agus iad údaraithe go cuí chuige sin ag a Rialtais faoi seach, a lámh leis an gComhaontú seo.
Arna dhéanamh in dhá chóip bhunaidh i Londain an 2ú lá seo de Bhealtaine, 1973.
Thar ceann Rialtas na hÉireann :
DóNAL ó SúILLEABHáIN.
Thar ceann Rialtas na Ríochta Aontaithe :
ANTHONY KERSHAW.
AN TRIU SCEIDEAL
Muirearú i leith Cánach a chur i mbaint le Brabúis agus Ioncam as Gníomhaíochtaí a Sheoltar agus Fostaíochtaí a Fheidhmítear ar an Scairbh Ilchríochach—Forálacha Forlíontacha
Faisnéis
1. Déanfaidh sealbhóir ar cheadúnas a deonaíodh faoin Acht um Fhorbairt Pheitriliaim agus Mianraí eile, 1960, má cheanglaítear sin air le fógra arna sheirbheáil air ag cigire, cibé sonraí a éileofar leis an bhfógra a thabhairt don chigire laistigh den tréimhse a theorannófar leis an bhfógra (nach lú ná tríocha lá)—
(a) i dtaobh idirbhearta i ndáil le gníomhaíochtaí a údaraítear leis an gceadúnas a bhfuil aon duine, nó a bhféadfadh aon duine a bheith, faoi dhliteanas cánach dá dtoradh de bhua alt 33; agus
(b) i dtaobh díolaíochtaí a íocadh nó is iníoctha i leith dualgais a rinneadh i limistéar inar féidir na gníomhaíochtaí sin a sheoladh faoin gceadúnas agus i dtaobh na ndaoine lenar íocadh nó lenarb iníoctha iad;
agus déanfaidh sé bearta réasúnacha chun an fhaisnéis a fháil is gá le go bhféadfaidh sé déanamh de réir an fhógra.
2. Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1973, an Tríú Sceideal, mír 1” a chur isteach i gcolún (2) de.
Bailiú
3. (1) Faoi réir na bhforálacha seo a leanas den Sceideal seo, má mheasúnaítear aon cháin de bhua alt 33 ar dhuine nach bhfuil ina chónaí sa Stát i leith brabúis nó gnóchain as gníomhaíochtaí a údaraítear, nó a sheoltar i ndáil le gníomhaíochtaí a údaraítear, le ceadúnas a deonaíodh faoin Acht um Fhorbairt Phreitriliaim agus Mianraí Eile, 1960, nó i leith brabúis nó gnóchain as cearta taiscealaíochta nó saothraithe a bhfuil baint acu le gníomhaíochtaí a údaraítear nó a sheoltar amhlaidh, agus go mbeidh aon chuid den cháin gan íoc tráth is déanaí ná tríocha lá tar éis di teacht chun bheith dlite agus iníoctha, féadfaidh na Coimisinéirí Ioncaim fógra a sheirbheáil ar shealbhóir an cheadúnais ag lua sonraí na measúnachta, méid na cánach atá gan íoc agus an dáta a tháinig sí chun bheith iníoctha agus á cheangal ar shealbhóir an cheadúnais an méid sin a íoc, mar aon le haon ús a bheidh dlite uirthi faoi alt 14 den Acht Airgeadais, 1962, nó faoi alt 550 den Acht Cánach Ioncaim, 1967, laistigh de thríocha lá ó dháta seirbheála an fhógra.
(2) Féadfar aon mhéid cánach a cheanglaítear ar dhuine a íoc le fógra faoin mír seo a ghnóchan uaidh amhail is dá mba cháin í a bhí dlite uaidh agus a éilíodh go cuí air; agus féadfaidh sé aon mhéid den sórt sin a d'íoc sé a ghnóthú ón duine a ndearnadh an mheasúnacht air mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
4. Níl feidhm ag mír 3 maidir le haon mheasúnacht chánach ar dhíolaíochtaí ó oifig nó ó fhostaíocht dá dtagraítear in alt 33 (5).
5. Níl feidhm ag an mír sin 3 más de dhroim chonradh a rinne sealbhóir an cheadúnais roimh an 16ú lá de Bhealtaine, 1973, a d'fhás na brabúis nó na gnóchain ar ina leith a rinneadh an mheasúnacht iomchuí chuig an duine ar a ndearnadh é, mura duine é a bhfuil baint aige leis an sealbhóir nó mura rud é gur athraíodh an conradh ar an dáta sin nó dá éis.
6. Chun críocha an Sceidil seo, measfar baint a bheith ag duine leis an sealbhóir más rud é go measfaí sin faoi chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
7. Más rud é, ar iarratas arna dhéanamh ag duine a thiocfaidh nó a d'fhéadfadh teacht faoi dliteanas cánach ar cáin í a d'fhéadfaí, dá bhfágfaí gan íoc í, a ghnóthú faoin mír sin 3 ó shealbhóir ceadúnais, go mbeidh na Coimisinéirí Ioncaim sásta go gcomhlíonfaidh an t-iarratasóir aon oibleagáidí a bheidh curtha air leis na hAchtanna Cánach Ioncaim nó leis na hachtacháin a bhaineann le cáin bhrabús corparáide, féadfaidh siad deimhniú a eisiúint chun sealbhóir an cheadúnais á dhíolmhú ó fhorálacha na míre sin maidir le haon cháin is iníoctha ag an iarratasóir; agus i gcás ina n-eiseofar deimhniú den sórt sin, ní bheidh feidhm ag an mír sin maidir le haon cháin den sórt sin a thiocfaidh chun bheith dlite fad a bheidh an deimhniú i bhfeidhm.
8. Féadfaidh na Coimisinéirí Ioncaim, le fógra i scríbhinn arna thabhairt do shealbhóir cheadúnas a eisíodh faoi mhír 7, an deimhniú a chealú amhail ó cibé dáta, nach luaithe ná tríocha lá tar éis dáta seirbheála an fhógra, a shonrófar san fhógra.
AN CEATHRU SCEIDEAL
Prótacal
Idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe ag Leasú an Chomhaontú i dtaobh Faoisimh Chomharaíochta ó Chánachas Dúbailte i leith Cánach Brabús Corparáide na hÉireann agus Cánach Brabús na Ríochta Aontaithe, a Síníodh an 18 Bealtaine 1949
Tá Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe;
Ós mian leo Prótacal a chur i gcrích do leasú an Chomhaontaithe idir na Páirtithe Conarthacha i dtaobh faoisimh chomharaíochta ó chánachas dúbailte maidir le Cáin Bhrabús Corparáide na hÉireann agus Cáin Bhrabús na Ríochta Aontaithe, a síníodh an 18 Bealtaine 1949 (dá ngairtear “an Comhaontú” anseo feasta);
Tar éis comhaontú mar a leanas:
Airteagal 1
In Airteagal VII (1) agus (2) den Chomhaontú cuirfear na focail “controls, directly or indirectly, not less than 10 per cent. of the voting power in” in ionad na bhfocal “beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of”.
Airteagal 2
Is cuid dhílis den Chomhaontú an Prótacal seo agus tiocfaidh sé i bhfeidhm tráth a bheidh gach ní is gá chun feidhm dlí a thabhairt don Phrótacal in Éirinn agus sa Ríocht Aontaithe faoi seach déanta in Éirinn agus sa Ríocht Aontaithe, agus air sin beidh éifeacht aige i leith díbhinní a íocadh an 6 Aibreán 1973, nó dá éis.
Dá fhianú sin chuireadar sin a bhfuil a sínithe anseo thíos, agus iad údaraithe go cuí chuige sin ag a Rialtais faoi seach, a lámh leisa bPrótacal seo.
Arna dhéanamh in dhá chóip bhunaidh i Londain an 2ú lá seo de Bhealtaine, 1973.
Thar ceann Rialtas | |
na hÉireann : | |
DóNAL ó SúILLEABHáIN. | |
Thar ceann Rialtas | |
na Ríochta Aontaithe: | |
ANTHONY KERSHAW. |
AN CUIGIU SCEIDEAL
CUID I
Caillteanais Trádála a Dhícheadú agus Liúntais Chaipitiúla a Shrianadh
Athrú ar úinéireacht cuideachta
1. Chun críocha alt 39 bíonn athrú ar úinéireacht cuideachta—
(a) má fhaigheann duine aonair úinéireacht ar níos mó ná leath gnáth-scairchaipiteal cuideachta, nó
(b) má fhaigheann gach duine de dhá dhuine nó níos mó úinéireacht ar shealbhán 5 faoin gcéad nó níos mó de ghnáth-scairchaipiteal na cuideachta agus gur mó méid na sealbhán sin le chéile ná leath gnáth-scairchaipiteal na cuideachta, nó
(c) má fhaigheann gach duine de dhá dhuine nó níos mó úinéireacht ar shealbhán de ghnáth-scairchaipiteal na cuideachta, agus gur mó méid na sealbhán sin le chéile ná leath gnáth-scairchaipiteal na cuideachta, ach neamhshuim a dhéanamh de shealbhán is lú ná 5 faoin gcéad mura breis é ar shealbhán atá ann cheana féin agus go bhfuil 5 faoin gcéad nó níos mó de ghnáth-scairchaipiteal na cuideachta sa dá shealbhán sin le chéile.
2. Nuair a bheidh mír 1 á feidhmiú—
(a) féadfar na himthosca ag aon dá thráth ama nach faide ná trí bliana ó chéile a chur i gcomparáid, agus áireofar an sealbhóir a bheith, an tráth is déanaí, tar éis úinéireacht a fháil ar cibé méid den sealbhán nach raibh aige an tráth is luaithe, gan aird a thabhairt ar a bhfuair sé ná ar ar dhiúscair sé idir an dá linn,
(b) ionas go ndéanfar lamháltas maidir le haon eisiúint scaireanna nó aon atheagrú eile caipitil, féadfar an chomparáid dá dtagraítear i bhfomhír (a) a dhéanamh ina sealbháin chéatadánacha den ghnáth-scairchaipiteal go léir na tráthanna faoi seach, i gcaoi go bhéadfar a mheas faoi dhuine ar mó a shealbhán céatadánach an tráth is déanaí go bhfuair sé sealbhán céatadánach ar cóimhéid leis an méadú,
(c) le linn a bheith á chinneadh, chun críocha fhomhíreanna (b) agus (c) de mhír 1, an bhfuil sealbhán 5 faoin gcéad ar a laghad faighte ag duine nó an bhfuil sealbhán faighte aige ar shealbhán 5 faoin gcéad ar a laghad é ar é a chur le sealbhán atá ann cheana féin, déanfar fáltais a fuair daoine a bhfuil baint acu lena chéile agus sealbháin dá gcuid a chomhshuimiú amhail is dá mb'fháltais iad a fuair an t-aon duine amháin agus gur shealbháin iad dá chuid, agus chun críocha na fomhíre seo measfar baint a bheith ag daoine lena chéile más rud é go measfaí baint a bheith acu lena chéile chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968,
(d) fágfar as an áireamh aon fháltas scaireanna faoi uacht nó díthiomnacht éagaigh agus aon bhronntanas scaireanna má shuitear gur bronntanas gan iarraidh é a tugadh ar neamhspleidh le forálacha alt 39.
3. Má shealbhaíonn daoine, cibé acu is comhaltaí den chuideachta iad nó nach ea, cearta nó cumhachtaí urghnácha faoi na hairteagail chomhlachais nó faoi aon doiciméad eile a rialaíonn an chuideachta agus go dtarlódh dá dhroim sin nach foras iomchuí úinéireacht ar ghnáth-scairchaipiteal lena léiriú cé acu ar tharla nó nár tharla mórathrú i measc na ndaoine ar chun sochair dóibh a rachaidh na caillteanais nó na liúntais chaipitiúla sa deireadh, ansin, nuair a bheifear á bhreithniú ar tharla athrú ar úinéireacht na cuideachta chun críocha alt 39, féadfar sealbháin de gach cineál scairchaipitil, lena n-áirítear scaireanna tosaíochta, nó aon aicme áirithe scairchaipitil, nó cumhacht vótála nó aon chineál áirithe cumhachta a chur san áireamh in ionad gnáth-scairchaipitil.
4. Má d'oibrigh alt 39 chun srian a chur le faoiseamh faoi threoir athrú a theacht ar úinéireacht aon tráth áirithe, ní chuirfear aon idirbheart ná aon imthoisc a bhí ann roimh an am sin san áireamh chun a chinneadh ar tharla aon athrú úinéireachta dá éis sin.
Grúpaí cuideachtaí
5. (1) Déanfar neamhshuim chun críocha alt 39 d'athrú ar úinéireacht cuideachta más rud é—
(a) díreach roimh an athrú, gur cuideachta í is fochuideachta 75 faoin gcéad de chuid cuideachta eile, agus
(b) go leanfaidh an chuideachta eile sin d'éis an athraithe, d'ainneoin athrú a theacht ar úinéireacht dhíreach na cuideachta chéadluaite, den chuideachta chéadluaite a bheith ar úinéireacht aici mar fhochuideachta 75 faoin gcéad.
(2) Má tharlaíonn athrú ar úinéireacht aon chuideachta ag a bhfuil fochuideachta 75 faoin gcéad, cibé acu atá sí ar úinéireacht go díreach nó go hindíreach, ansin beidh feidhm ag alt 39 amhail is dá mba gur tháinig athrú freisin ar úinéireacht na fochuideachta sin, mura rud é go bhfuiltear chun neamhshuim a dhéanamh, faoi fhomhír (1), den athrú ar úinéireacht na cuideachta chéadluaite.
Forálacha i dtaobh úinéireachta
6. Chun críocha alt 39 agus an Sceidil seo—
(a) forléireofar tagairtí d'úinéireacht mar thagairtí d'úinéireacht thairbhiúil, agus forléireofar tagairtí do fháil dá réir sin,
(b) tá leis an bhfocal “gnáth-scairchaipiteal” an bhrí a shanntar dó le halt 226 (2) (b) den Acht Cánach Ioncaim, 1967,
(c) measfar cuideachta a bheith ina fochuideachta 75 faoin gcéad de chuideachta eile má bhíonn agus fad a bheidh cion nach 1ú ná 75 faoin gcéad dá gnáth-scairchaipiteal ar úinéireacht ag an gcuideachta eile sin, cibé acu go díreach nó trí chuideachta nó cuideachtaí eile, nó i bpáirt go díreach agus i bpáirt trí chuideachta nó cuideachtaí eile,
(d) déanfar méid gnáth-scairchaipiteal cuideachta amháin atá ar úinéireacht ag dara cuideachta trí chuideachta nó cuideachtaí eile, nó i bpáirt go díreach agus i bpáirt trí chuideachta nó cuideachtaí eile, a chinneadh de réir forálacha Chuid II den Sceideal seo,
(e) folaíonn “scair” “stoc”.
An tráth a athraíonn úinéireacht
7. I gcás gur de bhun conradh díola nó rogha nó conradh eile a fuarthas seilbh ar aon ghnáth-scairchaipiteal nó aon mhaoin nó cearta a cuireadh san áireamh chun a chinneadh gur tharla athrú ar úinéireacht cuideachta, nó i gcás gur duine a raibh conradh den sórt sin aige a fuair an tseilbh sin agus gur ar an 16ú lá de Bhealtaine, 1973, nó dá éis a rinneadh an conradh, déanfar an tráth a tharla an t-athrú úinéireachta a chinneadh amhail is dá mba go bhfuarthas an tseilbh sin nuair a rinneadh an conradh leis an sealbhóir nó nuair a sannadh a shochar dó sa chaoi, i gcás duine a d'fheidhmigh rogha chun scaireanna a cheannach, go measfar gur cheannaigh an duine sin na scaireanna nuair a fuair sé an rogha.
An t-am atá ceadaithe chun measúnachtaí a dhéanamh
8. Má bhraitheann oibriú alt 39 ar imthosca nó ar theagmhais tráth éigin tar éis athrú ar úinéireacht, ach tráth nach déanaí ná trí bliana dá éis, ní bheidh measúnacht chun éifeacht a thabhairt d'fhorálacha an ailt sin 39 as tráth má dhéantar í—
(a) i gcás inar measúnacht i leith cánach ioncaim í, laistigh de dheich mbliana ó dheireadh na bliana measúnachta ina raibh an tráth sin nó an tráth is deireanaí de na tráthanna sin, nó
(b) i gcás inar measúnacht i leith cánach brabús corparáide í, laistigh de dheich mbliana ó dheireadh na tréimhse cuntasaíochta ina raibh an tráth sin nó an tráth is deireanaí de na tráthanna sin.
9. Ní foláir d'aon duine a mbeidh aon scaireanna, nó urrúis de chuid cuideachta cláraithe ina ainm, má iarrtar sin air trí fhógra i scríbhinn ó chigire chun críocha alt 39, a rá an eisean úinéir tairbhiúil na scaireanna nó na n-urrús sin nó aon choda díobh nó nach é, agus murab eisean úinéir tairbhiúil na scaireanna nó na n-urrús sin nó aon choda díobh, tabharfaidh sé ainm agus seoladh an duine nó na ndaoine ar thar a cheann nó thar a gceann atá na scaireanna nó na hurrúis sin cláraithe ina ainm.
10. Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1973, an Cúigiú Sceideal, mír 9” a chur isteach i gcolún 2 de.
CUID II
Forálacha chun an Méid Caipitil atá ar teachtadh i gCuideachta trí Chuideachtaí eile a Chinneadh
1. Más rud é, i gcás uimhir cuideachtaí, go bhfuil an chéad chuideachta ina húinéir díreach ar ghnáth-scairchaipiteal de chuid an dara cuideachta agus go bhfuil an dara cuideachta ina húinéir díreach ar ghnáth-scairchaipiteal de chuid an tríú cuideachta, ansin, chun críocha an Sceidil seo, measfar go bhfuil an chéad chuideachta ina húinéir ar ghnáth-scairchaipiteal de chuid an tríú cuideachta tríd an dara cuideachta, agus má tá an tríú cuideachta ina húinéir díreach ar ghnáth-scairchaipiteal de chuid ceathrú cuideachta, measfar go bhfuil an chéad chuideachta ina húinéir ar ghnáthscairchaipiteal de chuid an ceathrú cuideachta tríd an dara cuideachta agus an tríú cuideachta, agus measfar go bhfuil an dara cuideachta ina húinéir ar ghnáth-scairchaipiteal de chuid an ceathrú cuideachta tríd an tríú cuideachta, agus mar sin de.
2. Sa Chuid seo—
(a) tugtar sraith ar aon uimhir cuideachtaí a bhfuil an chéad chuideachta ina húinéir díreach ar ghnáth-scairchaipiteal de chuid na chéad chuideachta eile agus a bhfuil an chéad chuideachta eile sin ina húinéir díreach ar ghnáthscairschaipiteal de chuid an dara cuideachta eile agus mar sin de, agus freisin, i gcás níos mó ná trí chuideachta a bheith ann, ar aon trí chuideachta nó níos mó díobh;
(b) in aon sraith—
(i) tugtar an chéad úinéir ar an gcuideachta sin atá ina húinéir ar ghnáth-scairchaipiteal de chuid cuideachta eile tríd an gcuideachta nó na cuideachtaí eile sa tsraith;
(ii) tugtar an chuideachta úinéirithe dheiridh ar an gcuideachta eile sin a bhfuil a gnáth-scairchaipiteal ar úinéireacht amhlaidh;
(iii) idirghabhálaí a thugtar ar an gcuideachta eile sa tsraith mura bhfuil ann ach cuideachta amháin eile, agus slabhra idirghabhálaithe a thugtar ar na cuideachtaí eile má bhíonn níos mó ná cuideachta amháin eile ann;
(c) tugtar úinéir ar chuideachta i sraith atá ina húinéir díreach ar ghnáth-scairchaipiteal de chuid cuideachta eile sa tsraith;
(d) deirtear go bhfuil gaol díreach idir aon dá chuideachta i sraith más go díreach agus nach trí cheann amháin nó níos mó de na cuideachtaí eile sa tsraith is úinéir cuideachta díobh ar ghnáth-scairchaipiteal de chuid na cuideachta eile.
3. Má tá gach úinéir i sraith ina úinéir ar iomlán ghnáthscairchaipiteal na cuideachta a bhfuil gaol díreach aige léi, measfar go bhfuil an chéad úinéir ina úinéir tríd an idirghabhálaí nó tríd an slabhra idirghabhálaithe ar iomlán ghnáth-scairchaipiteal na cuideachta úinéirithe deiridh.
4. Má tá ceann de na húinéirí i sraith ina úinéir ar chodán de ghnáth-scairchaipiteal na cuideachta a bhfuil gaol díreach aige léi, agus go bhfuil gach úinéir eile sa tsraith ina úinéir ar iomlán ghnáth-scairchaipiteal na cuideachta a bhfuil gaol díreach aige léi, measfar go bhfuil an chéad úinéir ina úinéir ar an gcodán sin de ghnáth-scairchaipiteal na cuideachta úinéirithe deiridh tríd an idirghabhálaí nó tríd an slabhra idirghabhálaithe.
5. I gcás—
(a) gach úinéir de dhá úinéir nó níos mó i sraith a bheith ina úinéir ar chodán de ghnáth-scairchaipiteal na cuideachta a bhfuil gaol díreach aige léi, agus gach úinéir eile sa tsraith a bheith ina úinéir ar iomlán ghnáth-schairchaipitil na cuideachta sin, nó
(b) gach úinéir i sraith a bheith ina úinéir ar chodán de ghnáthscairchaipiteal na cuideachta a bhfuil gaol díreach aige léi;
measfar an chéad úinéir a bheith ina úinéir tríd an idirghabhálaí nó tríd an slabhra idirghabhálaithe ar cibé codán de ghnáthscairchaipiteal na cuideachta úinéirithe deiridh is toradh ar iolrú na gcodán sin.
6. I gcás an chéad úinéir in aon sraith a bheith ina úinéir ar chodán de ghnáth-scairchaipiteal an chomhlachta chorpraithe úinéirithe dheiridh sa tsraith sin tríd an idirghabhálaí nó tríd an slabhra idirghabhálaithe sa tsraith sin, agus é a bheith ina úinéir freisin ar chodán nó ar chodáin eile de ghnáth-scairchaipiteal an chomhlachta chorpraithe úinéirithe dheiridh cibé acu—
(a) go díreach, nó
(b) trí idirghabhálaí nó idirghabhálaithe nach comhalta nó comhaltaí den tsraith sin, nó
(c) trí shlabhra nó slabhraí idirghabhálaithe nach comhalta nó comhaltaí den tsraith sin ceann amháin díobh ná cuid díobh ná iad go léir, nó
(d) i gcás níos mó ná trí chuideachta a bheith sa tsraith, trí idirghabhálaí nó idirghabhálaithe is comhalta nó is comhaltaí den tsraith, nó trí shlabhra nó slabhraí idirghabhálaithe arb éard é nó iad cuid de na cuideachtaí atá sa slabhra idirghabhálaithe sa tsraith ach ní iad go léir,
ansin, d'fhonn a fháil amach cad é an méid de ghnáth-scairchaipiteal na cuideachta úinéirithe deiridh ar arb úinéir an chéad úinéir, comhshuimeofar na codáin sin go léir agus measfar gurb é an chéad úinéir úinéir suim na gcodán sin.
AN SEU SCEIDEAL
Biotáille (Rátaí Gnáth-Dhleachta Custam)
Cuid I
An Cineál Biotáille | Rátaí Tosaíochta | Lánrátaí |
(1) | (2) | (3) |
£ | £ | |
Ar gach galún de Bhiotáille Chumhraithe a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... | 36.236 | 36.436 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... | 30.573 | 30.740 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille ... ... ... ... | 22.647 | 22.772 |
Cuid II
An Cineál Biotáille | Ráta na Ríochta Aontaithe |
£ | |
Ar gach galún de Bhiotáille Chumhraithe a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... ... ... ... | 28.765 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... | 24.270 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille ... ... ... ... | 17.978 |
AN SEACHTU SCEIDEAL
Dleachtanna ar Thobac
Cuid I
Custaim
Tobac Neamh-mhonaraithe: | £ | |
scúite nó díloirgnithe: | ||
a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... | an lb. | 5.045 |
a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.245 |
nach bhfuil scúite ná díloirgnithe: | ||
agus a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.043 |
agus a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.243 |
Lánrátaí | Rátaí Tosaíochta | ||
£ | £ | ||
Tobac Monaraithe: | |||
todóga ... ... ... ... | an lb. | 5.985 | 5.193 |
toitíní ... ... ... ... | ,, ,, | 5.870 | 5.097 |
cavendish nó negrohead ... | ,, ,, | 5.955 | 5.168 |
cavendish nó negrohead a monaraíodh faoi bhanna ... | ,, ,, | 5.925 | 5.143 |
tobac athdhéanta nó aonghnéithithe a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... ... | ,, ,, | 5.043 | 5.043 |
tobac athdhéanta nó aonghnéithithe a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... | an lb. | 5.243 | 5.243 |
tobac monaraithe eile ... | ,, ,, | 5.855 | 5.085 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.835 | 5.068 |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.955 | 5.168 |
Cuid II
Custaim
Tobac Neamh-mhonaraithe: | £ | |
scúite nó díloirgnithe: | ||
a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... | an lb. | 5.043 |
a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.243 |
nach bhfuil scúite ná díloirgnithe: | ||
agus a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.043 |
agus a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.243 |
Cuid III
Custaim
Lánrátaí | Rátaí Tosaíochta | ||
£ | £ | ||
Tobac Monaraithe: | |||
todóga ... ... ... ... | an lb. | 5.400 | 5.193 |
toitíní ... ... ... ... | ,, ,, | 5.298 | 5.097 |
cavendish nó negrohead ... | ,, ,, | 5.374 | 5.168 |
cavendish nó negrohead a monaraíodh faoi bhanna ... | ,, ,, | 5.348 | 5.143 |
tobac athdhéanta nó aonghnéithithe a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... ... | ,, ,, | 5.043 | 5.043 |
tobac athdhéanta nó aonghnéithithe a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... ... | ,, ,, | 5.243 | 5.243 |
tobac monaraithe eile: tobac cruafháiscthe ... | ,, ,, | 4.455 | 4.254 |
tobac píopa eile ... ... | ,, ,, | 5.129 | 4.928 |
tobac monaraithe eile ... | ,, ,, | 5.286 | 5.085 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain ... | ,, ,, | 5.268 | 5.068 |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir meáchain ... ... | ,, ,, | 5.374 | 5.168 |
Cuid IV
Mál
£ | ||
Tobac Neamh-mhonaraithe: | ||
a bhfuil 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain ... ... | an lb. | 5.043 |
a bhfuil níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain ... ... ... | ,, ,, | 5.243 |
Tobac monaraithe: cavendish nó negrohead a monaraíodh faoi bhanna ... ... ... ... ... | ,, ,, | 5.143 |
AN tOCHTU SCEIDEAL
Scála na Rátaí Dleachta Eastáit
Luach Príomhshuime an Eastáit | An ráta dleachta faoin gcéad | |||
£ | £ | |||
Is mó ná 10,000 | agus nach mó ná 11,000 | ... | ... | 4 |
,, ,, ,, 11,000 | ,, ,, ,, ,, 12,500 | ... | ... | 6 |
,, ,, ,, 12,500 | ,, ,, ,, ,, 15,000 | ... | ... | 8 |
,, ,, ,, 15,000 | ,, ,, ,, ,, 17,500 | ... | ... | 10 |
,, ,, ,, 17,500 | ,, ,, ,, ,, 20,000 | ... | ... | 12 |
,, ,, ,, 20,000 | ,, ,, ,, ,, 25,000 | ... | ... | 14 |
,, ,, ,, 25,000 | ,, ,, ,, ,, 30,000 | ... | ... | 16 |
,, ,, ,, 30,000 | ,, ,, ,, ,, 35,000 | ... | ... | 18 |
,, ,, ,, 35,000 | ,, ,, ,, ,, 40,000 | ... | ... | 21 |
,, ,, ,, 40,000 | ,, ,, ,, ,, 45,000 | ... | ... | 24 |
,, ,, ,, 45,000 | ,, ,, ,, ,, 50,000 | ... | ... | 27 |
,, ,, ,, 50,000 | ,, ,, ,, ,, 55,000 | ... | ... | 30 |
,, ,, ,, 55,000 | ,, ,, ,, ,, 60,000 | ... | ... | 33 |
,, ,, ,, 60,000 | ,, ,, ,, ,, 75,000 | ... | ... | 37 |
,, ,, ,, 75,000 | ,, ,, ,, ,, 100,000 | ... | ... | 41 |
,, ,, ,, 100,000 | ,, ,, ,, ,, 150,000 | ... | ... | 45 |
,, ,, ,, 150,000 | ,, ,, ,, ,, 200,000 | ... | ... | 50 |
,, ,, ,, 200,000 | ... ... ... ... | ... | ... | 55 |
AN NAOU SCEIDEAL
Dleachtanna Stampa ar Ionstraimí
Cuid I
Bond, Covenant or Instrument of any kind whatsoever.
(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease. | |
For a definite and certain period, so that the total amount to be ultimately payable can be ascertained. | |
Where the total amount does not exceed ten thousand pounds .. .. .. .. .. .. | Exempt |
Where the total amount exceeds ten thousand pounds | |
For every £200 or any fractional part of £200 of the amount secured .. .. .. .. | 25p |
For the term of life or any other indefinite period. For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable .. .. .. .. .. .. | 25p |
(2) Being a collateral or auxiliary or additional or substited security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped. | |
Where the amount secured does not exceed ten thousand pounds .. .. .. .. .. | Exempt |
Where the total amount to be ultimately payable can be ascertained and exceeds ten thousand pounds .. | 50p |
In any other case: | |
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable | 5p |
(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age. | |
For every £10, and also for any fractional part of £10, of the annuity .. .. .. .. .. | 5p |
Cuid II
Conveyance or Transfer on sale of any property other than stocks or marketable securities.
(1) Where the amount or value of the consideration for the sale does not exceed one thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds one thousand pounds .. .. | Exempt |
(2) Where the amount or value of the consideration for the sale exceeds one thousand pounds but does not exceed two thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration .. .. .. .. .. .. | 25p |
(3) Where the amount or value of the consideration for the sale exceeds two thousand pounds but does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration .. .. .. .. .. .. | 50p |
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:— | |
For every £50, or fractional part of £50, of the consideration or of the value .. .. .. .. | 50p |
(5) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed seven thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds seven thousand five hundred pounds:— | |
If the amount or value of the consideration— |
Exceeds £6,000 | and does not exceed £6,250 | .. | £70 | |
,, £6,250 | ,, ,, ,, ,, £6,500 | .. | £80 | |
,, £6,500 | ,, ,, ,, ,, £6,750 | .. | £90 | |
,, £6,750 | ,, ,, ,, ,, £7,000 | .. | £100 | |
,, £7,000 | ,, ,, ,, ,, £7,250 | .. | £110 | |
,, £7,250 | ,, ,, ,, ,, £7,500 | .. | £120 |
(6) Where the amount or value of the consideration for the sale exceeds seven thousand five hundred pounds but does not exceed ten thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds ten thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration .. .. .. .. .. .. | £1.00 |
(7) Where the amount or value of the consideration for the sale exceeds ten thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration .. .. .. .. .. .. | £1.50 |
(8) Of any other kind whatsoever not hereinbefore described:— | |
For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred .. .. .. | £2.50 |
Cuid III
(3) For any other definite term or for any indefinite term of any lands, tenements, or heritable subjects— | |
Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and— | |
(a) The amount or value of such consideration does not exceed one thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds one thousand pounds .. .. .. | Exempt |
(b) The amount or value of such consideration exceeds one thousand pounds but does not exceed two thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value .. .. .. .. .. | 25p |
(c) The amount or value of such consideration exceeds two thousand pounds but does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value .. .. .. .. .. | 50p |
(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed seven thousand five hundred pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds seven thousand five hundred pounds:— | |
If the amount or value of the consideration— |
Exceeds £6,000 | and does not exceed £6,250 | .. | £70 | |
,, £6,250 | ,, ,, ,, ,, £6,500 | .. | £80 | |
,, £6,500 | ,, ,, ,, ,, £6,750 | .. | £90 | |
,, £6,750 | ,, ,, ,, ,, £7,000 | .. | £100 | |
,, £7,000 | ,, ,, ,, ,, £7,250 | .. | £110 | |
,, £7,250 | ,, ,, ,, ,, £7,500 | .. | £120 |
(e) The amount or value of such consideration exceeds seven thousand five hundred pounds but does not exceed ten thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds ten thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value .. .. .. .. .. | £1.00 |
(f) The amount or value of such consideration exceeds ten thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value .. .. .. .. .. | £1.50 |
(g) The case is of any other kind whatsoever not hereinbefore described:— | |
For every £50, or fractional part of £50, of the amount or value .. .. .. .. .. | £2.50 |
Where the consideration or any part of the consideration is any rent: | |
In respect of such consideration: | |
If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate: |
If the term does not exceed 35 years, or is indefinite. | If the term exceeds 35 years, but does not exceed 100 years. | If the term exceeds 100 years. | |
Not exceeding £5 per annum .. | 5p | 30p | 60p |
Exceeding— | |||
£5 and not exceeding £10 .. | 10p | 60p | £1.20 |
£10 ,, ,, ,, £15 .. | 15p | 90p | £1.80 |
£15 ,, ,, ,, £20 .. | 20p | £1.20 | £2.40 |
£20 ,, ,, ,, £25 .. | 25p | £1.50 | £3.00 |
£25 ,, ,, ,, £50 .. | 50p | £3.00 | £6.00 |
£50 ,, ,, ,, £75 .. | 75p | £4.50 | £9.00 |
£75 ,, ,, ,, £100 .. | £1.00 | £6.00 | £12.00 |
£100 | |||
For every full sum of £50, and also for any fractional part of £50 thereof .. .. | 50p | £3.00 | £6.00 |
Cuid IV
Mortgage, Bond, Debenture, Covenant (except a marketable security) and Warrant of Attorney to confess and enter up judgment.
(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money— | |
Not exceeding ten thousand pounds .. .. .. | Exempt |
Exceeding ten thousand pounds— | |
For every two hundred pounds, or any fractional part of two hundred pounds, of the amount secured .. | 25p |
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped— | |
Where the amount secured does not exceed ten thousand pounds .. .. .. .. .. | Exempt |
Where the amount secured exceeds ten thousand pounds .. .. .. .. .. .. .. | 50p |
(3) Being an equitable mortgage: | |
Where the amount secured does not exceed ten thousand pounds .. .. .. .. .. | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every one hundred pounds, and also for any fractional part of one hundred pounds .. | 5p |
(4) Transfer, Assignment, or Disposition of any mortgage, bond, debenture, or convenant (except a marketable security) or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment. | |
Where the amount secured does not exceed ten thousand pounds .. .. .. .. .. | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every two hundred pounds, and also for any fractional part of two hundred pounds, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear .. | 5p |
And also where any further money is added to the | |
money already secured .. .. .. .. | The same duty as a principal security for such further money. |
(5) Reconveyance, Release, Discharge, Surrender, Resurrender, or Renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured: | |
Where the amount secured does not exceed ten thousand pounds .. .. .. .. .. | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every two hundred pounds, and also for any fractional part of two hundred pounds of the total amount or value of the money at any time secured .. .. .. .. .. .. | 5p |
AN DEICHIU SCEIDEAL
Leasú ar Achtacháin
Uimhir agus Bliain | Gearrtheideal | Leasú |
(1) | (2) | (3) |
In alt 1 (1), sa mhíniú ar “beostoc”, cuirfear “agus muca” in ionad “muca agus capaill”; sa mhíniú ar “tréimhse inchánach”, cuirfear “ar choinníoll gurb í an tréimhse dar tosach an 1ú lá d'Iúil, 1973, agus dar críoch an 2ú lá de Mheán Fómhair, 1973, an tréimhse inchánach díreach i ndiaidh na tréimhse inchánach dar tosach an lú lá de Bhealtaine, 1973, agus gurb í an tréimhse dar tosach an 3ú lá de Mheán Fómhair, 1973, agus dar críoch an 31ú lá de Dheireadh Fómhair, 1973, an chéad tréimhse inchánach eile i ndiaidh na tréimhse sin” isteach i ndiaidh “de Shamhain”; agus sa mhíniú ar “monaróir” cuirfear “agus, maidir le hearraí de chineál a shonraítear sa Cheathrú Sceideal, folaíonn sé duine a sholáthraíonn nó a shocraíonn go soláthrófar ábhair do dhuine eile i gcúrsa gnó chun aon earraí den sórt sin a fháil déanta nó cóimeáilte thar a cheann ag an duine eile sin nó ag duine éigin eile” isteach i ndiaidh “earraí”. In alt 3, i bhfo-alt (1), cuirfear “, faoi réir fho-alt (1A),” isteach i ndiaidh “maidir le hearraí”; agus i bhfo-alt (5) (b) cuirfear “an ráta a shonraítear de thuras na huaire in alt 11 (1) (c)” in ionad “30.26 faoin gcéad”. In alt 5 (1), cuirfear “nach seachadadh é a measfar de réir alt 3 (1A) gur déanamh seirbhísí é” isteach i ndiaidh “earraí”. In alt 8, cuirfear an fo-alt seo a leanas in ionad fho-alt (1)— “(1) San alt seo ní fholaítear tagairtí d'fheirmeoireacht fionnaidh sna tagairtí do ghnó feirmeoireachta.”; agus i bhfo-alt (3), i mír (a) (i), cuirfear “i míreanna (vii), (xii), (xiv) agus (xv) den Dara Sceideal,” isteach i ndiaidh “a shonraítear”; i mír (b) (ii), cuirfear “nó ar earraí iad de chineál a shonraítear i míreanna (vi) go (viii) nó (xii) go (xv) den Dara Sceideal, a sheachaid daoine nach daoine cuntasacha chuige” isteach i ndiaidh “daoine cuntasacha eile chuige”; agus cuirfear “ceachtar de na rátaí a shonraítear de thuras na huaire i mír (a) nó (d) d'fho-alt (1) d'alt 11” in ionad “ráta 5.26 faoin gcéad”. In alt 10, i bhfo-alt (7), cuirfear “14.81” in ionad “19 20”; i bhfo-alt (8) (b) cuirfear “45” in ionad “60”. In alt 11, i bhfo-alt (1) (d), cuirfear “, seachas comaoin lena mbaineann mír (b),” isteach i ndiaidh “aon chomaoine”, cuirfear “, (v) nó (xvi)” in ionad “nó (v)” agus cuirfear “agus (xii) go (xv)” isteach i ndiaidh “(viii)”; i bhfo-alt (2), cuirfear “an ráta a shonraítear de thuras na huaire i bhfo-alt (1) (c)” in ionad “ráta 30.26 faoin gcéad” agus cuirfear “an ráta a shonraítear de thuras na huaire i bhfo-alt (1) (a) ar” in ionad “ráta 5.26 faoin gcéad de”; agus i bhfo-alt (3), cuirfear isteach “mhír (xvi) den Dara Sceideal agus mhír (xxxii) de Chuid I den Tríú Sceideal,” i ndiaidh “10 (8) (c),”. In alt 12, i bhfo-alt (1), cuirfear “cáin de réir an ráta a shonraítear in alt 11 (1) (a) ar an gcomaoin” in ionad “5.26 faoin gcéad den chomaoin” agus “cáin de réir an ráta a shonraítear in alt 11 (1) (a) ar luach” in ionad “5.26 faoin gcéad de luach”; i bhfo-alt (3) (a) déanfar “ach amháin sa mhéid gurb é a bheidh sa soláthar sin déanamh seirbhísí a bhfuil sé cuntasach i gcáin ina leith,” a chur leis. In alt 13, i bhfo-alt (2) (b), cuirfear “, go raibh cáin inmhuirir i leith an tseachadadh earraí nó an déanamh seirbhísí” isteach i ndiaidh “a rinne na seirbhísí sin dó”; agus cuirfear an fo-alt seo a leanas in ionad fho-alt (4)— “(4) Chun críocha an ailt seo ní fholaíonn feirmeoireacht feirmeoireacht fionnaidh ag duine seachas duine lena mbaineann mír (c) nó mír (d) d'alt 8 (3).” In alt 15, i bhfo-alt (1), cuirfear “an ráta a shonraítear in alt 11 (1) (a) ar” in ionad “ráta 5.26 faoin gcéad de”; cuirfear “an ráta a shonraítear in alt 11 (1) (c) ar” in ionad “ráta 30.26 faoin gcéad de”, agus cuirfear “an ráta a shonraítear in alt 11 (1) (e) ar” in ionad “ráta 16.37 faoin gcéad de”; i bhfo-alt (2), cuirfear “agus (xii) go (xv)” isteach i ndiaidh “(viii)” agus i bhfo-alt (4) (b), cuirfear “14.81” in ionad “19.20”. In alt 17 (1), cuirfear isteach “de réir aon cheann de na rátaí a shonraítear in alt 11 (1), lena n-áirítear ráta nialas faoin gcéad,” i ndiaidh “gurb inmhuirir cáin”. In alt 25 (2), cuirfear “alt 11 (1B) nó” isteach roimh “alt 23”. In alt 32 (1) (b), cuirfear “duine do dhéanamh seirbhís a bhaineann le haon ghníomhaíocht ghnó” in ionad “déanamh seirbhíse ag duine chun críche gníomhaíochta gnó”. Sa Tríú Sceideal, i gCuid I, cuirfear “seachas capaill agus cúnna” le mír (iv); cuirfear “chun críche seachas táirgeadh bia” le mír (vi); i mír (xi) cuirfear “agus ciarsúir theicstíleacha” in ionad “gan ciarsúir”; cuirfear “seachas bia agus deoch de chineál a shonraítear i mír (xii) den Dara Sceideal” le mír (xv); agus cuirfear “seachas cógaisí a chaitear de bhéal” isteach i mír (xvi) i ndiaidh “do dhaoine”. |
AN tAONU SCEIDEAL DEAG
Achtacháin a Aisghairtear
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
54 & 55 Vict., c. 39 | Stamp Act, 1891 | In alt 83, na focail “makes, issues” agus “or offers for subscription”. Sa Chéad Sceideal, na ceannteidil — “Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Debenture for securing the payment or repayment of money or the transfer or retransfer of stock”, “Foreign Security” agus fo-cheannteidil (1), (3), (4) agus (5) den cheannteideal “Marketable Security”. Ailt 112 agus 113. |
59 & 60 Vict., c. 28 | Finance Act, 1896 | Alt 12. |
62 & 63 Vict., c. 9 | Finance Act, 1899 | Alt 8. |
3 Edw. VII, c. 46 | Revenue Act, 1903 | Alt 5. |
7 Edw. VII, c. 13 | Finance Act, 1907 | Alt 10. |
7 Edw. VII, c. 24 | Limited Partnerships Act, 1907 | Alt 11. |
Mír (A) d'fho-alt (1) agus fo-alt (4) d'alt 31. |
Number 19 of 1973
FINANCE ACT, 1973
ARRANGEMENT OF SECTIONS
Income Tax, Sur-Tax and Corporation Profits Tax
Income Tax
Section | |
Income Tax, Sur-tax and Corporation Profits Tax
Corporation Profits Tax
Continuance of certain exemptions from corporation profits tax. | |
Anti-avoidance and penalty provisions
Restriction of balancing allowances on sale of industrial buildings and structures. | |
Customs and Excise
Death Duties
Provisions consequential on alteration of rates of estate duty. | |
Relief for certain moneys payable under policies of assurance. | |
Stamp Duties
Miscellaneous
Stamp Duty on Capital Companies
Abolition of certain stamp duty and relief in respect of certain payments of stamp duty. | |
Value-Added Tax
Miscellaneous
Charge on first licensing of mechanically propelled vehicles. | |
Policies of Life Insurance
Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain exemptions from tax
Extension of Charge to Tax to Profits and Income Derived from Activities Carried on and Employments Exercised on the Continental Shelf — Supplementary Provisions
Protocol between the Government of Ireland and the Government of the United Kingdom amending the Agreement for the Reciprocal Relief of Double Taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, signed on 18 May 1949
Part I
Disallowance of Trading Losses and Restriction of Capital Allowances
Part II
Provisions for Determining the amount of Capital held in a Company through other Companies
Spirits (Rates of Ordinary Customs Duty)
Duties on Tobacco
Part I
Customs
Part II
Customs
Part III
Customs
Part IV
Excise
Scale of Rates of Estate Duty
Stamp Duties on Instruments
Part I
Bond, Covenant or Instrument of any kind whatsoever
Part II
Conveyance or Transfer on sale of any property other than stocks or marketable securities
Part III
Part IV
Mortgage, Bond, Debenture, Covenant (except a marketable security) and Warrant of Attorney to confess and enter up judgment
Amendment of Enactments
Enactments Repealed
Acts Referred to | |
1967, No. 6 | |
1969, No. 21 | |
1972, No. 19 | |
1971, No. 23 | |
1968, No. 14 | |
1968, No. 33 | |
1936, No. 45 | |
1960, No. 7 | |
1964, No. 12 | |
Stamp Act, 1891 | 1891, c. 39 |
1972, No. 22 | |
1929, No. 32 | |
Finance Act, 1920 | 1920, c. 18 |
1949, No. 13 | |
1964, No. 15 | |
1968, No. 7 | |
Friendly Societies Act, 1896 | 1896, c. 25 |
1933, No. 15 | |
Finance Act, 1919 | 1919, c. 32 |
1926, No. 35 | |
1932. No. 20 | |
1940, No. 14 | |
1934, No. 31 | |
Tobacco Act, 1842 | 1842, c. 93. |
Manufactured Tobacco Act, 1863 | 1863, c. 7 |
1961, No. 23 | |
1931, No. 31 | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
1965, No. 22 | |
1972, No. 17 | |
1951, No, 15 | |
1956, No. 22 | |
1970, No. 14 | |
1935, No. 28 | |
1971, No. 24 | |
Limited Partnerships Act, 1907 | 1907, c. 24 |
Finance Act, 1899 | 1899, c. 9 |
1952, No. 24 | |
1961, No. 24 | |
Roads Act, 1920 | 1920, c. 72 |
1962, No. 15 | |
Number 19 of 1973
FINANCE ACT, 1973
PART I
Income Tax, Sur-Tax and Corporation Profits Tax
Chapter I
Income Tax
Amendment of section 129 of Income Tax Act, 1967.
1.—(1) Section 129 of the Income Tax Act, 1967, is hereby amended by the addition of the following:
“Provided that if the amount of the interest as so calculated is less than £5, the amount of interest payable shall be £5.”.
(2) Subsection (1) shall have effect in relation to interest chargeable for any month commencing on or after the date of the passing of this Act, or any part of such a month, on tax for the transmission of which an employer is or was liable whether before, on or after such date.
Amendment of section 138 of Income Tax Act, 1967.
2.—Section 138 (3) of the Income Tax Act, 1967, is hereby amended by the substitution of “£104” for “£74”.
Amendment of section 141 of Income Tax Act, 1967.
3.—Section 141 of the Income Tax Act, 1967, is hereby amended—
(1) by the substitution for subsection (1A) (inserted by the Finance Act, 1969) of the following subsection:
“(1A) The deduction referred to in subsection (1) shall be:
(a) (i) in the case of a child to whom paragraph (a) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £170, and in the case of any other such child, £155, or
(ii) in the case of a child to whom paragraph (aa) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £220, and in the case of any other such child, £205;
(b) in the case of a child to whom subsection (1) (b) (i) applies, £170;
(c) in the case of a child to whom subsection (1) (b) (ii) applies and who is wholly or partly maintained by the claimant at his own expense, £220 if the amount expended by the claimant in the year of assessment on the maintenance of the child is not less than £220, and, where the amount so expended is less than £220, that amount:
Provided that—
(i) any deduction under subsection (1) (b) (ii) shall be in substitution for, and not in addition to, any deduction to which the claimant might be entitled in respect of the child under section 142; and
(ii) a claimant shall not be entitled to more than one deduction under subsection (1) in respect of the same child.”.
(2) by the insertion after subsection (1A) of the following subsections—
“(1AA) Where the claimant is or would on due application be entitled throughout the year of assessment to a children's allowance in respect of more than one child, the deduction to be given under subsections (1) and (2) shall—
(i) in the case of one such child be reduced by £15, and
(ii) in the case of any such children in excess of one, be reduced by £23 each.
(1AAA) Where for the year 1973-74 or any subsequent year of assessment a claimant's total income for the relevant year of assessment from all sources, as estimated in accordance with the provisions of the Income Tax Acts, exceeds £2,500 and the claimant is or would on due application be entitled throughout the year of assessment, to a children's allowance in respect of any child, any deduction in respect of that child to be given under this section shall, in addition to any reduction to be made by virtue of subsection (1AA), be reduced by £42 for the year 1973-74 and by £50 for any subsequent year:
Provided that a claimant who in consequence of the provisions of this subsection has the amount of income tax payable by him increased shall be entitled to have that amount reduced to a sum equal to the aggregate of the following amounts, that is to say, the amount of tax which would have been payable if his total income had amounted to, but not exceeded, £2,500 and the amount by which his total income exceeds £2,500.”.
(3) by the substitution in subsection (1B) of the following definition for the definition of “children's allowance”:
“‘children's allowance’ means an allowance under the Social Welfare (Children's Allowances) Acts, 1944 to 1970, and any subsequent Act together with which those Acts may be cited.”.
(4) Section 523 (1) (a) of the Income Tax Act, 1967, shall have effect as if section 141 (1AAA) (inserted by the Finance Act, 1973) had not been enacted.
Amendment of section 142 of Income Tax Act, 1967.
4.—Section 142 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “£407” for “£355” (inserted by the Finance Act, 1972) in both places where it occurs and by the substitution of “£347” for “£295” (inserted by the said Finance Act, 1972).
Amendment of section 154 of Income Tax Act, 1967.
5.—For the purposes of section 154 of the Income Tax Act, 1967, no account shall be taken of any tax paid in respect of income for a year of assessment beginning after the year 1972-73 or of any relief to which a person would have been entitled for such a year of assessment in the circumstances mentioned in that section.
Amendment of section 211 of Income Tax Act, 1967.
6.—Section 211 of the Income Tax Act, 1967, is hereby amended by the deletion of subsection (4).
Amendment of section 229 of Income Tax Act, 1967.
7.—Section 229 (1) (i) of the Income Tax Act, 1967, is hereby amended, as on and from the 6th day of April, 1972, by the deletion of the words from “whichever of the following amounts” to the end of the paragraph and the substitution therefor of “an amount equal to four times the person's final remuneration”.
Restriction of section 246 of Income Tax Act, 1967.
8.—(1) Section 246 of the Income Tax Act, 1967, shall not apply to any expenditure incurred on or after the 24th day of July, 1973, and before the 1st day of April, 1975, on the purchase of a new ship.
(2) This section shall not apply to any expenditure incurred under a contract entered into before the 24th day of July, 1973.
Amendment of section 251 of Income Tax Act, 1967.
9.—(1) Section 251 of the Income Tax Act, 1967, is hereby amended by the substitution in subsection (4) (d) (inserted by the Finance Act, 1972) of “the 1st day of April, 1975” for “the 1st day of April, 1973”.
(2) Where on or after the 3rd day of July, 1973, a claim is made by a person for an initial allowance under section 251 of the Income Tax Act, 1967, for any year of assessment in respect of machinery or plant, any allowance made to the person under that section shall not exceed such sum as will, when added to—
(a) the amount of any deduction in respect of the machinery or plant allowed to the person under section 241 of the said Act for that year of assessment, and
(b) the aggregate amount of any deductions allowed to the person in respect of the machinery or plant under the said sections 241 and 251 for earlier years of assessment,
equal the actual amount of the expenditure incurred by him on the provision of the said machinery or plant.
Amendment of section 254 of Income Tax Act, 1967.
10.—Section 254 (2) of the Income Tax Act, 1967, is hereby amended by the substitution of “the 1st day of April, 1975” for “the 1st day of April, 1973” (inserted by the Finance Act, 1971).
Amendment of section 272 of Income Tax Act, 1967.
11.—(1) Section 272 of the Income Tax Act, 1967, is hereby amended by the substitution for subsection (5) of the following subsections:
“(5) Where the aggregate amount of initial allowances and wear and tear allowances made to any person in respect of any machinery or plant exceeds the actual amount of the expenditure incurred by him on the provision of the said machinery or plant,
the amount of such excess (in this subsection referred to as the excess amount) shall, on the occurrence of an event falling within any of the paragraphs (a), (b) or (c) of subsection (1), be deemed to be a payment of an equal amount received by the person on account of sale, insurance, salvage or compensation moneys and shall be added to any other such moneys received in respect of the said machinery or plant and a balancing charge shall be made, and the amount on which it is made shall be an amount equal to—
(a) where there are no sale, insurance, salvage or compensation moneys, the said excess amount, or
(b) where there are sale, insurance, salvage or compensation moneys, the aggregate of such moneys and the said excess amount.
(5A) Where, as respects any machinery or plant, an event falling within any of the paragraphs (a), (b) or (c) of subsection (1) is followed by another event falling within any of those paragraphs, any balancing allowance or balancing charge made to or on a person by virtue of the happening of the later event shall take account of any balancing allowance or balancing charge previously made to or on that person in respect of the expenditure incurred by him on the provision of that machinery or plant.”.
(2) This section shall have effect where, as respects any machinery or plant, the event giving rise to a balancing charge in respect of that machinery or plant occurs or occurred on or after the 3rd day of July, 1973.
Amendment of section 336 of Income Tax Act, 1967.
12.—Section 336 of the Income Tax Act, 1967, is hereby amended by the substitution of “£450” for “£350” (inserted by the Finance Act, 1971).
Amendment of section 357 of Income Tax Act, 1967.
13.—Section 357 (3) of the Income Tax Act, 1967, shall have effect in relation to any dividend paid on or after the 6th day of April, 1973, as if “controls, directly or indirectly, not less than ten per cent. of the voting power in” were substituted for “beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of”.
Amendment of section 387 of Income Tax Act, 1967.
14.—Section 387 of the Income Tax Act, 1967, is hereby amended by the addition thereto of the following subsection—
“(4) (a) Where, under section 456, a body corporate is entitled to deduct income tax from any dividend, not being a dividend to which subsection (2) or (3) applies, tax shall not in any case be deducted at a rate exceeding the rate of income tax as reduced by any relief from that tax given under or by virtue of this Chapter, and the provisions of section 457 shall apply accordingly, with any necessary modifications.
(b) The rate of income tax at which any repayment of income tax for any year of assessment falls to be made shall be subject to such adjustments as may be proper in cases in which relief is given under or by virtue of this Chapter.
(c) Where, by virtue of paragraph (a), income tax is deducted from a dividend at a reduced rate, the amount to be included in respect of the dividend in any return for the purpose of sur-tax shall be an amount which bears the same proportion to the amount of the dividend as the rate of income tax deducted therefrom bears to the rate which would have been authorised to be deducted if this subsection had not been enacted.”.
Amendment of section 439 of Income Tax Act, 1967.
15.—Section 439 (1) of the Income Tax Act, 1967, is hereby amended by the insertion, after paragraph (ii), of the following paragraph:
“(iia) being payable to any body of persons to which the provisions of section 20 of the Finance Act, 1973, apply, is so payable for a period which is or may be three years or longer, or”.
Amendment of section 22 of Finance Act, 1971.
16.—Section 22 (2) of the Finance Act, 1971, is hereby amended by the substitution of “the 1st day of April, 1975” for “the 1st day of April, 1973”.
Amendment of section 26 of Finance Act, 1971.
17.—Section 26 (1) of the Finance Act, 1971, is hereby amended by the substitution of “the 1st day of April, 1975” for “the 1st day of April, 1973”.
Amendment of section 21 of Finance Act, 1972.
18.—Section 21 of the Finance Act, 1972, is hereby amended—
(a) by the addition to subsection (2) of the following proviso:
“Provided that, in the case of any repayment under a statutory scheme established under a public statute, the administrator of the scheme shall be entitled to deduct the tax chargeable in respect of that repayment from the amount thereof”, and
(b) by the substitution in subsection (4) of “if the administrator is entitled under the rules of the relevant scheme or otherwise” for “if the rules of the relevant scheme permit its administrator”.
Payments in respect of thalidomide children.
19.—(1) Income to which this section applies shall be disregarded for all the purposes of the Income Tax Acts.
(2) This section applies to any income consisting of payments made by the foundation known as the Hilfswerk für behinderte Kinder to or in respect of any person handicapped by reason of infirmity which can be linked with the taking by the person's mother during her pregnancy of preparations containing thalidomide.
Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms.
20.—Where any body of persons having consultative status with the United Nations Organisation or the Council of Europe—
(a) has as its sole or main object the promotion of observance of the provisions of the Universal Declaration of Human Rights or the implementation of the European Convention for the Protection of Human Rights and Fundamental Freedoms or both, and
(b) is precluded by its rules or constitution from the direct or indirect payment or transfer, otherwise than for valuable and sufficient consideration, to any of its members of any of its income or property by way of dividend, gift, division, bonus or otherwise howsoever by way of profit,
there shall, on a claim in that behalf being made to the Revenue Commissioners, be allowed, in the case of the body, such exemption from income tax as falls to be allowed under section 333 of the Income Tax Act, 1967, in the case of a body of persons established for charitable purposes only the whole income of which is applied to charitable purposes only.
Payments to universities.
21.—(1) Where a person carrying on a trade or profession—
(a) pays, on or after the 6th day of April, 1973, any sum to an Irish university for the purpose of enabling the university to undertake research in, or engage in the teaching of, approved subjects, and
(b) the sum so paid is not income to which section 439 of the Income Tax Act, 1967, applies,
the sum so paid shall, if not otherwise so deductible, be deducted as an expense in computing the profits or gains of the person's trade or profession.
(2) For the purposes of this section, “approved subjects” means—
(a) industrial relations,
(b) marketing, and
(c) any other subject which is approved for the purposes of this section by the Minister for Finance.
Recovery of income tax.
22.—Section 131 of the Income Tax Act, 1967, shall apply to the recovery of—
(a) any amount of tax estimated under section 7 of the Finance Act, 1968, and
(b) any amount of tax estimated under section 8 of the said Finance Act, 1968, or any balance of tax so estimated but remaining unpaid,
as if the amount so estimated or the balance of tax so estimated but remaining unpaid were an amount of tax which any person paying emoluments was liable under Chapter IV of Part V of the Income Tax Act, 1967, and any regulations thereunder, to pay to the Revenue Commissioners.
Policies of life insurance.
23.—(1) This section applies to any policy of life insurance made on the life of a person under the age of fifty-six years which is an endowment policy within the meaning of subsection (2) and which is or was issued in respect of an insurance made on or after the 16th day of May, 1973:
Provided that a policy of life insurance issued in respect of an insurance made before the 16th day of May, 1973, shall be treated for the purposes of this section as issued in respect of one made after that date if it is varied on or after that date so as to increase the benefits secured or to extend the term of the insurance.
(2) In this section and in the First Schedule “an endowment policy” means a policy of life insurance which secures a capital sum payable either on survival for a specified term or on earlier death, or earlier death or disability but does not include a policy issued in the course of an industrial assurance business, within the meaning of section 3 of the Insurance Act, 1936.
(3) Relief from income tax under section 143 of the Income Tax Act, 1967, shall be granted in respect of the premiums payable on an endowment policy only if the policy is a qualifying policy within the meaning of the said First Schedule.
Business entertainment expenses.
24.—(1) Section 61 (a) of the Income Tax Act, 1967, shall as respects expenses incurred in providing business entertainment have effect as if “wholly, exclusively and necessarily” were substituted for “wholly and exclusively”.
(2) Expenses incurred in providing business entertainment shall not, except to the extent that they are wholly, exclusively and necessarily laid out or expended for the purposes of a business, be included in computing any expenses of management in respect of which relief may be claimed under section 214 (1) of the Income Tax Act, 1967.
(3) For the purposes of section 241, Chapter III of Part XIV, Chapters I and III of Part XV and Chapters II and V of Part XVI of the Income Tax Act, 1967, and section 22 of the Finance Act, 1971, the use of any asset for providing business entertainment shall, except to the extent that the asset is used for providing business entertainment the expenses incurred in the provision of which are wholly, exclusively and necessarily laid out or expended for the purposes of a trade, be treated as use otherwise than for the purposes of a trade.
(4) The expenses to which subsection (1) applies include, in the case of any person, any sum paid by him to, or on behalf of, or placed by him at the disposal of, a member of his staff for the purpose of defraying expenses incurred or to be incurred by him in providing business entertainment.
(5) For the purposes of this section “business entertainment” means entertainment (including hospitality of any kind) provided by a person, or by a member of his staff, in connection with a trade carried on by that person, but does not include anything provided by him for bona fide members of his staff unless its provision for them is incidental to its provision also for others.
(6) This section shall apply in relation to the provision of a gift as it applies in relation to the provision of entertainment.
(7) In this section—
a reference to expenses incurred in, or to the use of an asset for, providing entertainment includes a reference to expenses incurred in, or to the use of an asset for, providing anything incidental thereto;
a reference to a trade includes a reference to a business or profession;
a reference to the members of a person's staff is a reference to persons employed by that person, directors of a company or persons engaged in the management thereof being for this purpose deemed to be persons employed by it.
(8) Subsections (1) and (2) shall apply to expenses incurred on or after the 16th day of May, 1973, and subsection (3) shall apply to use on or after that date.
Capital allowances for cars costing over £2,500.
25.—(1) In relation to a vehicle to which this section applies, section 241 of the Income Tax Act, 1967, shall have effect as if, for the purposes of subsection (7) of that section, the actual cost of the vehicle were taken to be £2,500 where the expenditure incurred on the provision of the vehicle exceeded that amount and, where a deduction which, apart from this subsection, would be allowed under the said section 241 falls to be reduced by virtue of this subsection, 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 reduced under this subsection.
(2) In relation to a vehicle to which this section applies, the deductions under the said section 241 to be taken into account for the purposes of Chapters II and V of Part XVI of the Income Tax Act, 1967, in computing the amount of expenditure still unallowed at any time, shall be limited to those computed in accordance with the provisions of subsection (1) and the expenditure incurred on the provision of the vehicle to be taken into account for the said purposes shall be limited to £2,500.
(3) Where the expenditure incurred on the provision of a vehicle to which this section applies exceeds £2,500, any balancing allowance or balancing charge shall be computed, in a case where there are sale, insurance, salvage or compensation moneys, as if the amount of those moneys (or, where in consequence of any provision of the Income Tax Acts other than this subsection some other amount is to be treated as the amount of those moneys, that other amount) were reduced in the proportion which £2,500 bears to the actual amount of the said expenditure.
(4) If, where the expenditure incurred on the provision of a vehicle to which this section applies exceeds £2,500—
(a) the person providing the vehicle (hereinafter referred to as the prior owner) sells the vehicle and the sale is a sale to which section 299 of the Income Tax Act, 1967, applies, or
(b) the prior owner sells the vehicle or gives it away so that subsection (4) of section 277 of the Income Tax Act, 1967, or that subsection as applied by subsection (5) of that section, has effect in relation to the purchaser or donee, or
(c) in consequence of a succession to the trade or profession of the prior owner, section 300 (1) of the Income Tax Act, 1967, has effect,
then, in relation to the purchaser, donee or successor, the price which the vehicle would have fetched if sold in the open market or the expenditure incurred by the prior owner on the provision of the vehicle shall be treated for the purposes of the said section 277, 299 or 300 as reduced in the proportion which £2,500 bears to the actual amount of the said expenditure; and, in the application of subsection (3) to the purchaser, donee or successor, references to the expenditure incurred on the provision of the vehicle shall be construed as references to the expenditure so incurred by the prior owner:
Provided that where this subsection has had effect on any occasion in relation to the vehicle, and no sale or gift of the vehicle has since occurred other than one to which either of the said sections 277 and 299 applies, then, in relation to all persons concerned, the like consequences under this subsection shall ensue as respects a sale, gift or succession falling within paragraphs (a) to (c) which occurs on any subsequent occasion as if the person who in relation to that sale, gift or succession is the prior owner had incurred expenditure on the provision of the vehicle of an amount equal to the expenditure so incurred by the person who was the prior owner on the first-mentioned occasion.
(5) In the application of section 273 (1) of the Income Tax Act, 1967, to a case where the vehicle is the new plant referred to in that subsection, the expenditure shall be disregarded in so far as it exceeds £2,500, but this provision is without prejudice to the application of the foregoing subsections to the vehicle.
(6) Where the expenditure incurred on the provision of a vehicle exceeds £2,500 but under section 303 (3) of the Income Tax Act, 1967, any part of it is to be treated as not having been incurred by a person, the amount which (subject to the foregoing provisions of this section) is to be treated for the purposes of Part XVI of the Income Tax Act, 1967, as having been incurred by that person, shall be reduced in the proportion which £2,500 bears to the said capital expenditure incurred on the provision of the vehicle.
Limit on renewals allowance for cars.
26.—In determining what amount (if any) is allowable—
(a) to be deducted in computing profits or gains chargeable to tax under Schedule D, or
(b) to be deducted from emoluments chargeable to tax under Schedule E, or
(c) to be taken into account for the purposes of a management expenses claim under section 214 of the Income Tax Act, 1967,
in respect of capital expenditure, being expenditure exceeding £2,500, incurred on the provision of a vehicle to which this section applies, the excess over £2,500 shall be disregarded for all purposes; but if on the replacement of the vehicle any amount becomes allowable as aforesaid in respect of capital expenditure on any other vehicle, any deduction falling to be made, in determining the last-mentioned amount, for the value or proceeds of sale of the replaced vehicle or otherwise in respect thereof shall be reduced in the proportion which £2,500 bears to the cost of the replaced vehicle.
Limit on deductions, etc., for hiring cars.
27.—Where apart from this section the amount of any expenditure on the hiring (otherwise than by way of hire-purchase) of a vehicle to which this section applies would be allowed to be deducted or taken into account as mentioned in section 26, and the retail price of the vehicle at the time it was made exceeded £2,500, the said amount shall be reduced in the proportion which £2,500 bears to the said price.
Cars: provisions as to hire-purchase, etc.
28.—(1) In the case of a vehicle to which this section applies, being a vehicle of which the retail price at the time of the contract in question exceeds £2,500, the following provisions shall have effect.
(2) Where a person, having incurred capital expenditure on the provision of a vehicle to which this section applies under a contract providing that he shall or may become the owner of the vehicle on the performance of the contract, ceases to be entitled to the benefit of the contract without becoming the owner of the vehicle, that expenditure shall, so far as it relates to the vehicle, be left out of account for the purposes of section 241 and Chapters II and V of Part XVI of the Income Tax Act, 1967, and in determining what amount (if any) is allowable as mentioned in section 26.
(3) Where subsection (2) has effect, all payments made under the contract shall be treated for income tax purposes (including in particular the purposes of section 27) as expenditure incurred on the hiring of the vehicle otherwise than by way of hire-purchase.
(4) Where the person providing the vehicle takes it under a hire-purchase contract, then in apportioning the payments under the contract between capital expenditure incurred on the provision of the vehicle and other expenditure so much of those payments shall be treated as such capital expenditure as is equal to the price which would be chargeable, at the time the contract is entered into, to the person providing the vehicle if he were acquiring it on a sale outright.
Cars: provisions where hirer becomes owner.
29.—Where a person, having hired (otherwise than by way of hire-purchase) a vehicle to which section 27 applies subsequently becomes the owner thereof and the retail price of the vehicle at the time it was made exceeded £2,500, then for the purposes of the Income Tax Acts (and in particular sections 25 and 27)—
(a) so much of the aggregate of the payments for the hire of the vehicle and of any payment for the acquisition thereof as does not exceed the retail price of the vehicle at the time it was made shall be treated as capital expenditure incurred on the provision of the vehicle, and as having been incurred when the hiring began, and
(b) the payments to be treated as expenditure on the hiring of the vehicle shall be rateably reduced so as to amount in the aggregate to the balance.
Supplementary provisions relating to sections 25 to 29.
30.—(1) Subject to the next following subsection, the vehicles to which sections 25 to 29 apply are mechanically propelled road vehicles constructed or adapted for the carriage of passengers, other than vehicles of a type not commonly used as a private vehicle and unsuitable to be so used.
(2) Sections 25 to 27 and subsections (2) and (3) of section 28 and section 29 do not apply where a vehicle is provided, or, as the case may be, hired, wholly or mainly for the purpose of hire to, or the carriage of, members of the public in the ordinary course of trade.
(3) None of the provisions of sections 25 and 26 or of subsections (2) and (3) of section 28 and section 29 shall apply in relation to a vehicle provided by a person who is a manufacturer of such vehicles as are mentioned in subsection (1), or of parts or accessories for such vehicles, if he shows that it was provided solely for the purpose of testing the vehicle or parts or accessories for such vehicles:
Provided that if during the period of five years beginning with the time when the vehicle was provided he puts it, to any substantial extent, to a use which does not serve that purpose and that purpose only, this subsection shall be deemed not to have had effect in relation to the vehicle.
(4) (a) There shall be made all such additional assessments and adjustments of assessments (including assessments and adjustments of assessments to corporation profits tax) as may be necessary for the purpose of giving effect to subsections (2) and (3) of section 28, section 29 and subsection (3) and any such additional assessments or adjustments of assessments may be made at any time.
(b) in the case of the death of a person who, if he had not died, would under the provisions of subsections (2) and (3) of section 28, section 29 and subsection (3) have become chargeable to tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators and shall be a debt due from and payable out of his estate.
(5) References in sections 25 to 27 to expenditure incurred on the provision or hiring of a vehicle do not include references to expenditure incurred before the 16th day of May, 1973, or to expenditure incurred under a contract entered into before that day where either—
(a) the expenditure is incurred within twelve months after that day, or
(b) the contract is one of hire-purchase or for purchase by instalments,
and subsections (2) and (3) of section 28 and section 29 shall not apply where the contract was entered into before that day.
(6) This section and sections 25 to 29 shall be construed as one with Part XIII and Chapters II and V of Part XVI of the Income Tax Act, 1967, except that in section 26 “capital expenditure” shall be construed without regard to section 303 (1) of that Act.
Income tax on certain dividends.
31.—Subject to the provisions of sections 76 and 77 of the Income Tax Act, 1967, as modified by Part III of Schedule 6 to that Act, where income tax is chargeable under Case III of Schedule D in respect of income which is a dividend, within the meaning of Article 1 of the Agreement set forth in the Second Schedule, being a dividend paid on or after the 6th day of April, 1973, and not later than the 5th day of April, 1975, the income so chargeable to income tax shall include the amount of the tax credit for the payment of which provision is made in the said Article 1.
Confirmation of agreement on double taxation.
32.—The agreement, set forth in the Second Schedule, made on the 2nd day of May, 1973, between the Government and the United Kingdom Government amending the agreement made on the 14th day of April, 1926, and set forth in Part I of Schedule 6 to the Income Tax Act, 1967, as amended by the agreement made on the 25th day of April, 1928, and set forth in that Part, is hereby confirmed and, subject to confirmation by the United Kingdom Parliament, shall have effect accordingly.
Chapter II
Income Tax, Sur-tax and Corporation Profits Tax
Extension of charge to tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf.
33.—(1) In this section and in the Third Schedule—
(a) “exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the sea bed and subsoil and their natural resources as is situated in the State or in a designated area;
(b) “exploration or exploitation rights” means rights to assets to be produced by exploration or exploitation activities or to interests in or to the benefit of such assets;
(c) “designated area” means an area designated by order under section 2 of the Continental Shelf Act, 1968;
(d) “tax” means income tax, sur-tax or corporation profits tax, as appropriate, and “for tax purposes” means for purposes of any of the said taxes.
(2) Any profits or gains from exploration or exploitation activities carried on in a designated area or from exploration or exploitation rights shall be treated for tax purposes as profits or gains from activities or property in the State.
(3) Any profits or gains arising to any person not resident in the State from exploration or exploitation activities carried on in the State or in a designated area or from exploration or exploitation rights shall be treated for tax purposes as profits or gains of a trade carried on by that person in the State through a branch or agency.
(4) Where exploration or exploitation activities are carried on by a person on behalf of the holder of a licence granted under the Petroleum and Other Minerals Development Act, 1960, the holder of the licence shall, for the purpose of any assessment to tax, be deemed to be the agent of that person.
(5) Any emoluments from an office or employment in respect of duties performed in a designated area in connection with exploration or exploitation activities shall be treated for tax purposes as emoluments in respect of duties performed in the State.
(6) This section shall have effect for the purposes of income tax (including sur-tax) for the year 1973-74 and subsequent years of assessment and for the purposes of corporation profits tax as respects any profits arising on or after the 1st day of April, 1973.
(7) The Third Schedule shall have effect for the purpose of supplementing this section.
Exemption from tax of income from patent royalties.
34.—(1) In this section—
“a qualifying patent” means a patent in relation to which the research, planning, processing, experimenting, testing, devising, designing, developing or similar activity leading to the invention which is the subject of the patent was carried out in the State;
“income from a qualifying patent” means any royalty or other sum paid in respect of the user of the invention to which the qualifying patent relates and includes any sum paid for the grant of a licence to exercise rights under such patent;
“resident of the State” means any person who is resident in the State for the purposes of income tax and who is not resident elsewhere; a company shall be regarded as a resident of the State if it is managed and controlled in the State.
(2) A resident of the State who makes a claim in that behalf and makes a return in the prescribed form of his total income from all sources, as estimated in accordance with the provisions of the Income Tax Acts, shall be entitled to have any income from a qualifying patent arising to him on or after the 6th day of April, 1973, disregarded for all the purposes of the Income Tax Acts, and of the enactments relating to corporation profits tax.
(3) Where, under section 92 of the Patents Act, 1964, or any corresponding provisions of the law of any other country, an invention which is the subject of a patent is made, used, exercised or vended by or for the service of the State or the government of the country concerned, the provisions of this section shall have effect as if the making, user, exercise or vending of the invention had taken place in pursuance of a licence and any sums paid in respect thereof were income from a qualifying patent.
(4) Where any income arising to a person is, by virtue of this section, to be disregarded, the person shall not be treated, by reason of such disregarding, as having ceased to possess the whole of a single source within the meaning of section 75 of the Income Tax Act, 1967.
(5) For the purpose of arriving at the amount of income to be disregarded under this section for all the purposes of the Income Tax Acts, the Revenue Commissioners may make such apportionments of receipts and expenses as may be necessary.
(6) The relief provided by this section may be given by repayment or otherwise.
(7) The provisions of Schedule 4 and of paragraph IX of Schedule 18 to the Income Tax Act, 1967, shall, with any necessary modifications, apply in relation to exemptions from tax under this section.
Interest on unpaid taxes and duties.
35.—Interest payable under—
(a) section 15 of the Stamp Act, 1891, and subsections (2) and (3) of section 69 of this Act,
(b) section 129 of the Income Tax Act, 1967, or
(c) section 21 of the Value-Added Tax Act, 1972,
shall be payable without any deduction of income tax and shall not be allowed in computing any income, profits or losses for any of the purposes of the Income Tax Acts or of the enactments relating to corporation profits tax.
Chapter III
Corporation Profits Tax
Continuance of certain exemptions from corporation profits tax.
36.—The exemptions from corporation profits tax specified in section 33 (1) of the Finance Act, 1929, shall be given in respect of the period beginning on the 1st day of January, 1973, and ending on the 31st day of December, 1973.
Corporation profits tax on certain dividends.
37.—Where profits chargeable to corporation profits tax under section 52 of the Finance Act, 1920, include a dividend, within the meaning of Article 1 of the Agreement set forth in the Second Schedule to this Act, being a dividend paid on or after the 6th day of April, 1973, and not later than the 5th day of April, 1975, the profits so chargeable shall include the amount of any tax credit appropriate to the dividend for the payment of which provision is made in the said Article I.
Confirmation of protocol on double taxation.
38.—The protocol, set forth in the Fourth Schedule to this Act, signed on the 2nd day of May, 1973, between the Government and the United Kingdom Government amending the agreement set forth in Part I of the Fifth Schedule to the Finance Act, 1949, is hereby confirmed, and, subject to confirmation by the United Kingdom Parliament, shall have effect accordingly.
Chapter IV
Anti-avoidance and penalty provisions
Change in ownership of company: disallowance of trading losses and restriction of capital allowances.
39.—(1) Where a relevant change in the ownership of a company takes place—
(a) no relief shall be given under section 309 of the Income Tax Act, 1967, in respect of a loss sustained in a trade carried on by the company in any year of assessment ending before the change in ownership, by deducting such loss from or setting it off against the amount of the profits or gains on which the company is assessed to income tax under Schedule D in respect of that trade for any year of assessment beginning after the said change in ownership;
(b) the amount of the capital allowances falling to be made in charging the profits or gains of a trade carried on by the company in any year of assessment ending before the change in ownership shall not, for the purposes of section 241 (3), 244 (7), 245 (6), 248, 252, 254 (5), 295 or 305 (1) of the Income Tax Act, 1967, be added to, or deemed to be, or deemed to be part of, the amount of the capital allowances falling to be made in charging the profits or gains of that trade for any year of assessment beginning after the said change in ownership;
(c) no relief shall be given under section 25 of the Finance Act, 1964, in respect of a loss sustained by the company in an accounting period beginning before the change in ownership by deducting such loss from or setting it off against profits arising to the company in an accounting period ending after the change in ownership.
(2) (a) This subsection applies to any company in the ownership of which a relevant change takes place, and which sustains a loss in the year of assessment in which the change in ownership takes place.
(b) In the case of a company to which this subsection applies—
(i) the amount of the loss sustained by the company in the year of assessment in which the change of ownership takes place shall be apportioned on the basis specified in section 107 of the Income Tax
Act, 1967, the amount apportioned to that part of the year of assessment falling before the change in ownership being referred to in this subsection as the pre-change loss and the amount apportioned to that part of the year of assessment falling after the change in ownership being referred to in this subsection as the post-change loss,
(ii) the amount of any income, from which income tax has been deducted, of the company for the said year of assessment shall be apportioned by reference to the date on which that income was received by the company, the amount received in that part of the said year falling before the change in ownership being referred to in this subsection as the pre-change taxed income, and the amount of the said income received in that part of the said year falling after the change in ownership being referred to in this subsection as the post-change taxed income,
(iii) the amount of any income for the said year, other than such income as is referred to in subparagraph (ii), shall be apportioned on the basis specified in section 107 of the Income Tax Act, 1967, the amount apportioned to that part of the said year falling before the change in ownership being referred to in this subsection as the pre-change income and the amount apportioned to that part of the said year falling after the change in ownership being referred to in this subsection as the post-change income.
(c) Where relief under section 307 of the Income Tax Act, 1967, is claimed by a company to which this subsection applies in respect of the year of assessment in which the change in ownership takes place, the amount of any relief to be given under the said section 307 for that year of assessment shall not exceed the sum of the following:
(i) the amount of the relief which would have been given for that year of assessment if the loss sustained by the company in that year of assessment had been only the amount of the pre-change loss and the income of the company for the said year of assessment had been only the amount of the pre-change taxed income together with the amount of the pre-change income;
and
(ii) the amount of the relief which would have been given if the loss sustained by the company in that year of assessment had been only the amount of the post-change loss and the income of the company for the said year of assessment had been only the amount of the post-change taxed income together with the amount of the post-change income.
(d) Any pre-change loss, for which relief is not given or is not given fully under any provision of the Income Tax Acts as modified by this subsection, shall not be taken into account for the purposes of section 309 of the Income Tax Act, 1967.
(3) Where, in charging the profits or gains of a trade carried on by a company, in the ownership of which a relevant change takes place, for the year of assessment in which the change of ownership takes place, capital allowances fall to be made—
(a) so much of any deduction falling to be made under section 241 of the Income Tax Act, 1967, as is attributable to that part of the year of assessment falling before the change in ownership, and
(b) so much of any capital allowances, falling to be made under any provision other than the said section 241, as are in respect of expenditure incurred before the change in ownership,
shall be deemed to be an amount of capital allowances falling to be made in respect of a year of assessment ending before the change in ownership.
(4) (a) Where relief in respect of a loss or an amount of capital allowances given or made to a company in the ownership of which a relevant change takes place has been restricted under this section, then, notwithstanding section 304 (6) of the Income Tax Act, 1967, in applying the provisions of Part XVI of that Act in relation to balancing charges to the company by reference to any event after the change in ownership, any capital allowances falling to be made to the company for any year of assessment ending before the change in ownership shall be disregarded unless the profits or gains of that year of assessment or any subsequent year of assessment ending before the change in ownership were sufficient to give effect to the allowances.
(b) In the application of paragraph (a) it shall be assumed that any profits or gains are applied in giving effect to any such capital allowances in preference to being set off against any loss which is not attributable to such allowances.
(5) In applying subsection (1) (c) to the accounting period in which the relevant change in the ownership of a company takes place, the part ending with the change in ownership, and the part beginning thereafter, shall be treated as two separate accounting periods, and the profits or losses of the accounting period shall be apportioned to the two parts. The apportionment shall be on a time basis according to the respective lengths of those parts except that if it appears that that method would work unreasonably or unjustly such other method shall be used as appears just and reasonable.
(6) (a) For the purposes of this section a relevant change in the ownership of a company shall be regarded as having taken place if—
(i) within any period of three years there is both a change in the ownership of the company and a major change in the nature or conduct of a trade carried on by the company, whether such major change occurs before or after or at the same time as the change in ownership, or
(ii) at any time after the scale of the activities in a trade carried on by the company has become small or negligible, and before any considerable revival of the trade, there is a change in the ownership of the company.
(b) In paragraph (a) “major change in the nature or conduct of a trade” includes—
(i) a major change in the type of property dealt in, or services or facilities provided, in the trade, or
(ii) a major change in customers, outlets or markets of the trade,
and this section shall apply even if the change is the result of a gradual process which began outside the period of three years mentioned in paragraph (a) (i).
(c) The Fifth Schedule to this Act shall have effect for the purpose of supplementing this section.
(7) In this section and in the Fifth Schedule to this Act—
“capital allowances” means allowances, other than allowances falling to be made in computing profits or gains, under section 241 of the Income Tax Act, 1967, or under Part XIV, XV, XVI or XVII of that Act;
“company” means any body corporate.
(8) This section shall not apply if the change of ownership took place before the 16th day of May, 1973, and subsection (6) (a) (i) shall not apply if the major change in the nature or conduct of the trade was completed before that date; but, in other respects, this section shall have effect by reference to circumstances and events before that date as well as by reference to later circumstances and events.
Restriction of balancing allowances on sale of industrial buildings and structures.
40.—(1) This section shall have effect where—
(a) the relevant interest in a building or structure is sold subject to an inferior interest; and
(b) by virtue of the sale a balancing allowance under section 265 of the Income Tax Act, 1967, would, apart from this section, fall to be made to or for the benefit of the person (in this section referred to as the relevant person) who was entitled to the relevant interest immediately before the sale; and
(c) either—
(i) the relevant person, the person to whom the relevant interest is sold and the grantee of the inferior interest, or any two of them, are connected with each other within the meaning of subsection (6), or
(ii) it appears with respect to the sale or the grant of the inferior interest, or with respect to transactions including the sale or grant, that the sole or main benefit which, but for this section, might have been expected to accrue to the parties or any of them was the obtaining of an allowance or deduction under Chapter I of Part XVI of the Income Tax Act, 1967.
(2) For the purposes of the said section 265 the net proceeds to the relevant person of the sale—
(a) shall be taken to be increased by an amount equal to any premium receivable by him for the grant of the inferior interest; and
(b) shall, where no rent, or no commercial rent, is payable in respect of the inferior interest, be taken to be the sum of—
(i) what those proceeds would have been if a commercial rent had been payable and the relevant interest had been sold in the open market, and
(ii) any amount to be added under paragraph (a);
but the net proceeds of the sale shall not, by virtue of this subsection, be taken to be greater than such amount as will secure that no balancing allowance falls to be made.
(3) Where subsection (2) operates, in relation to a sale, to deny or reduce a balancing allowance in respect of any expenditure, the residue of that expenditure immediately after the sale shall be calculated for the purposes of the said Chapter I as if that balancing allowance had been made or, as the case may be, had not been reduced.
(4) Where the terms on which an inferior interest is granted are varied before the sale of the relevant interest, any capital consideration for the variation shall be treated, for the purposes of this section, as a premium for the grant of the interest, and the question whether any and, if so, what rent is payable in respect of the interest shall be determined by reference to the terms as in force immediately before the sale.
(5) In this section—
“inferior interest” means any interest in or right over the building or structure in question, whether granted by the relevant person or by someone else;
“premium” includes any capital consideration except so much of any sum as corresponds to any amount of rent or profits falling to be computed by reference to that sum under section 83 of the Income Tax Act, 1967;
“capital consideration” means consideration which consists of a capital sum or would be a capital sum if it had taken the form of a money payment;
“rent” includes any consideration which is not capital consideration;
“commercial rent” means such rent as might reasonably be expected to have been required in respect of the inferior interest in question, having regard to any premium payable for the grant of the interest, if the transaction had been at arm's length.
(6) For the purposes of this section, persons shall be regarded as connected with each other if they would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
(7) This section shall be construed as if it were contained in Chapter I of Part XVI of the Income Tax Act, 1967, and shall apply in any case where the relevant interest is sold on or after the 3rd day of July, 1973.
Amendment of section 117 of Income Tax Act, 1967.
41.—Section 117 of the Income Tax Act, 1967, is hereby amended by the addition of the following subsections:
“(7) Where expense is incurred by a person connected with a body corporate, being expense which if incurred by the body corporate would be expense of the kind mentioned in paragraph (a) of subsection (1), the body corporate shall be deemed, for the purposes of this section, to have incurred the expense and the provisions of subsection (1) shall apply accordingly in relation to any person, being a director or employee of the body corporate, in respect of whom the expense was incurred.
(8) A person shall be regarded as connected with a body corporate for the purposes of subsection (7), if that person is—
(a) a trustee of a settlement, within the meaning of section 447, made by the body corporate, or
(b) a body corporate,
and that person would be regarded as connected with the body corporate for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.”.
Cesser of section 121 of Income Tax Act, 1967.
42.—Section 121 of the Income Tax Act, 1967, shall not apply or have effect in relation to the year 1973-74 or any subsequent year of assessment.
Amendment of section 128 of Income Tax Act, 1967.
43.—Section 128 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (1) after “documents” of “or to remit tax to the Collector”, and
(b) by the insertion after that subsection of the following subsection:
“(1A) Where the person mentioned in subsection (1) is a body of persons, the secretary shall be liable to a separate penalty of £20.”.
Amendment of section 335 of Income Tax Act, 1967.
44.—Section 335 of the Income Tax Act, 1967, is hereby amended by the addition thereto of the following subsections:
“(2) A registered friendly society shall not be entitled to exemption from tax under this section in relation to any year of assessment, being the year 1973-74 or any subsequent year, if the Revenue Commissioners determine, for the purposes of entitlement to exemption for that year, that the society does not satisfy the following conditions:
(a) that it was established solely for any or all of the purposes set out in section 8 (1) of the Friendly Societies Act, 1896, and not for the purpose of securing a tax advantage; and
(b) that, since its establishment, it has engaged solely in activities directed to achieving the purposes for which it was so established and that it has not engaged in trading activities, other than by way of insurance in respect of members, with a view to the realisation of profits.
(3) In making a determination under this section in relation to a registered friendly society, the Revenue Commissioners shall consider any evidence in relation to the matter submitted to them by the society.
(4) In any case where a friendly society is aggrieved by a determination of the Revenue Commissioners under this section in relation to the society, the society shall be entitled to appeal to the Appeal Commissioners against the determination of the Revenue Commissioners and the Appeal Commissioners shall hear and determine the appeal as if it were an appeal against an assessment to income tax and the provisions of the Income Tax Act, 1967, relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.”.
Amendment of section 413 of Income Tax Act, 1967.
45.—section 413 (2) of the Income Tax Act, 1967, is hereby amended by the substitution of “£100” for “£50”.
Amendment of section 503 of Income Tax Act, 1967.
46.—section 503 (2) of the Income Tax Act, 1967, is hereby amended by the insertion in paragraph (a) (i) (I) after “£500,” of “or, in the case of fraud, £1,000,”.
PART II
Customs and Excise
Beer.
47.—(1) In lieu of the duty of excise imposed by section 27 (1) of the Finance Act, 1971, there shall be charged, levied and paid on all beer brewed within the State on or after the 17th day of May, 1973, a duty of excise at the rate of £31.913 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 27 (2) of the Finance Act, 1971, there shall, as on and from the 17th day of May, 1973, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £31.913 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 (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31.926 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 (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.
Spirits.
48.—(1) The Finance Act, 1920, shall, as on and from the 17th day of May, 1973, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the Sixth Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 28 of the Finance Act, 1971, and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.
(2) (a) This subsection applies to spirits which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 17th day of May, 1973, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the Sixth Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.
(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.
(d) Section 28 (3) of the Finance Act, 1971, is hereby repealed as on and from the 17th day of May, 1973.
(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(3) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the rate of £17.990 the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 28 (4) of the Finance Act, 1971.
(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Tobacco.
49.—(1) Subject to subsections (2), (3) and (4) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part I of the Seventh Schedule to this Act in lieu of the several rates specified in Parts I, II and III of the Second Schedule to the Finance Act, 1969.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in subsection (1) of this section—
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and
(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Seventh Schedule to this Act were included in the first column of the Second Schedule to that Act after the expression “manufactured tobacco” and the appropriate preferential rates mentioned 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 in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column.
(3) (a) This subsection applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 17th day of May, 1973, be charged, levied and paid on unmanufactured tobacco to which this subsection applies at the several rates specified in Part II of the Seventh Schedule to this Act in lieu of the several rates specified in Part I thereof.
(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) (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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 17th day of Mays 1973, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Seventh Schedule to this Act in lieu of the several rates specified in Part I 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 III of the Seventh 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 Part III of the Seventh 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 Part III of the Seventh Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.
(5) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part IV of the Seventh Schedule to this Act in lieu of the several rates specified in Part IV of the Second Schedule to the Finance Act, 1969.
Tobacco (excise duty on certain stocks).
50.—(1) Subject to the provisions of subsections (2) and (3) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock on the afternoon of the 16th day of May, 1973, 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, £0.627 for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, £0.627 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 stocks of tobacco in the ownership or possession of a licensed manufacturer of tobacco if it is shown to the satisfaction of the Revenue Commissioners that the total weight of such stocks in the ownership or possession of that manufacturer and upon which, apart from this subsection, the duty would be chargeable, did not exceed 5,500 pounds.
(3) 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 16th day of May, 1973, 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.
(4) Every licensed manufacturer of tobacco shall not later than the 23rd day of May, 1973, 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 16th day of May, 1973, in any place in the State other than a bonded warehouse.
(5) 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 (4) 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 16th day of May, 1973.
(6) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (4) of this section or on the 23rd day of May, 1973, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 16th day of May, 1973, 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, 1973, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(7) Every manufacturer required by subsection (4) 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 (5) 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.
(8) Where drawback is payable in respect of tobacco on which the excise duty provided for 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.
Cigarettes for export.
51.—(1) Sections 1, 3, 4, 5 and 8 of the Tobacco Act, 1842, shall not apply in relation to—
(a) cigarettes manufactured, for the purpose of being exported, wholly or partly from articles or goods permitted by the Revenue Commissioners under section 38 of the Finance Act, 1932, to be imported without payment of any duty of customs, or
(b) the manufacture, or anything used in the manufacture, of such cigarettes.
(2) Section 10 of the Manufactured Tobacco Act, 1863, shall apply to cigarettes to which subsection (1) of this section applies upon, but not before, their exportation from the State but shall otherwise apply to manufactured tobacco as if subsection (1) of this section had not been enacted.
Confirmation of Orders.
52.—The Orders mentioned in the Table to this section are hereby confirmed.
TABLE
Imposition of Duties (No. 199) (Excise Duties) (Firearm Certificates) Order, 1972
Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972
Imposition of Duties (No. 201) (Customs Duties and Form of Customs Tariff) Order, 1973
Imposition of Duties (No. 202) (Customs and Excise Duties and Form of Tariff) (Amendment) Order, 1973
Imposition of Duties (No. 203) (Customs Duties and Form of Customs Tariff) Order, 1973
Imposition of Duties (No. 204) (Customs Duties and Form of Customs Tariff) Order, 1973
Imposition of Duties (No. 205) (Beer, Spirits, Tobacco, Hydrocarbon Oils and Wine) Order, 1973.
PART III
Death Duties
Alteration of rates of estate duty.
53.—In the case of persons dying on or after the 16th day of May, 1973, the scale of rates set out in the Eighth Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1972, and appropriate repayments shall be made accordingly.
Provisions consequential on alteration of rates of estate duty.
54.—(1) Section 26 (1) of the Finance Act, 1961, is hereby amended by the substitution of “ten thousand pounds” for “seven thousand five hundred pounds” (inserted by the Finance Act, 1972).
(2) Section 29 of the Finance Act, 1931, is hereby amended by the substitution of “ten thousand pounds” for “seven thousand five hundred pounds” (inserted by the Finance Act, 1972).
(3) Where the net value of the property, real and personal, passing on the death of the deceased, exclusive of property settled otherwise than by the will of the deceased exceeds ten thousand pounds, the amount of legacy and succession duty payable in respect of the property shall not exceed the amount by which the net value of such property, after deduction of the amount of estate duty referable thereto, exceeds ten thousand pounds.
(4) This section shall have effect only in relation to persons dying on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly.
Amendment of rates of legacy duty and succession duty.
55.—(1) Any legacy or succession duty which under the existing law is payable at the rate of five per cent. shall be payable at the rate of ten per cent. and any legacy or succession duty which under the existing law is payable at the rate of ten per cent. shall be payable at the rate of twenty per cent. on the amount or value of the legacy or succession.
(2) This section shall not take effect, in the case of legacy duty, where the testator by whose will the legacy is given or the intestate on whose death the legacy duty is payable died before the 16th day of May, 1973, and, in the case of succession duty, where the succession was conferred before that date.
Abatement of estate duty.
56.—(1) Section 45 of the Finance Act, 1969, is hereby amended by the substitution of “£4,000” for “£2,000” (inserted by the Finance Act, 1972) and “£2,000” for “£1,000” (inserted by the said Finance Act, 1972) in each place where they respectively occur in subsections (2), (3), (4) and (5).
(2) This section shall have effect only in relation to benefits (within the meaning of the said section 45) accruing on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly.
Amendment of section 61 of Finance (1909-10) Act, 1910.
57.—(1) Section 61.(1) of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of “£3,000” for “£2,000” (inserted by the Finance Act, 1969).
(2) This section shall have effect only in relation to persons dying on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly.
Amendment of section 24 of Finance Act, 1965.
58.—(1) Section 24 of the Finance Act, 1965, is hereby amended—
(a) by the substitution in subsection (1) of the following paragraph for paragraph (d):
“(d) The aggregate value of all death benefits payable on a death shall be reduced for estate duty purposes by £7,500 or the said aggregate value, whichever is the lesser.”,
(b) by the deletion in subsection (1) (f) of the definition of “dependent child”
(c) by the deletion in subsection 2 (a) of “, to or for the benefit of the widow or dependent children of the deceased”, and
(d) by the deletion in subsection 2 (b) of “, ‘dependent children’”.
(2) This section shall have effect only in relation to the death of a person dying on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly.
Relief for certain moneys payable under policies of assurance.
59.—(1) Where the property passing or deemed to pass on the death of the deceased includes policy moneys, the principal value of such policy moneys for estate duty purposes shall be reduced by £7,500 or the said principal value, whichever is the lesser.
(2) In this section—
“policy moneys” means the total amount of the moneys (other than a return of premiums) payable under a policy or policies of assurance effected by the deceased on his own life and payable on his death where—
(a) the consideration for the policy was a premium payable yearly, half-yearly, quarterly or monthly for a period depending on the life of the deceased, and
(b) the total amount of the premiums paid in any period of twelve months did not exceed twenty per cent. of the moneys payable at death,
but also includes moneys payable on the death of the deceased under a policy of insurance issued subject to the condition that the benefits secured by the policy should be payable only if the death of the deceased occurred as the result of an accident.
(3) This section shall have effect only in relation to the death of a person dying domiciled in the State on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly.
Exemption from duty of certain unit trusts.
60.—(1) In this section—
“securities” means securities (including debenture stock, mortgage bonds and mortgage stock and certificates of charge under the Agricultural Credit Acts, 1927 to 1972) issued, whether before or after the passing of this Act, with a condition that they be exempt from taxation when in the beneficial ownership of persons neither domiciled nor ordinarily resident in the State;
“unit trust scheme” means a unit trust scheme registered in the register established by the Unit Trusts Act, 1972, whose deed expressing the trusts of the scheme, restricts the property subject to those trusts to securities.
(2) Units (within the meaning of the said Unit Trusts Act, 1972) of a unit trust scheme shall be exempt from death duties in connection with the death of any person dying after the passing of this Act who was not domiciled or ordinarily resident in the State at the time of his death and section 12 (2) of the Finance Act, 1951, section 34 (3) of the Finance Act, 1956, and section 39 of the Finance Act, 1970, shall apply to such units as if they were securities.
Amendment of section 33 of Finance Act, 1935.
61.—(1) Section 33 of the Finance Act, 1935, is hereby amended by the substitution for subsection (6) of the following subsection:
“(6) In this section—
‘banker’ means a person who carries on banking business in the State and includes a friendly society, an industrial and provident society, a building society, the Post Office Savings Bank, a trustee savings bank, the Industrial Credit Company, Limited, the Agricultural Credit Corporation Limited, and any person with whom money is lodged or deposited;
‘pay’ includes transfer in the books of a banker and any dealings whatsoever with any moneys which were lodged or deposited in the name of a person who died after the time of the lodgment or deposit and any other person or persons;
‘current account’ means an account which is customarily operated on by means of a cheque or banker's order;
‘banking business’ has the same meaning as in section 2 of the Central Bank Act, 1971;
references to moneys lodged or deposited include references to shares of a building society, friendly society or industrial and provident society.”
(2) This section shall have effect in relation to the death of any person dying on or after the date of the passing of this Act.
PART IV
Stamp Duties
Chapter I
Miscellaneous
Commencement (Chapter 1).
62.—This Chapter shall come into operation on the 1st day of August, 1973, or the date of the passing of this Act, whichever is the later, and shall not have effect in relation to any instrument executed before such coming into operation.
Amendment of section 88 of Stamp Act, 1891
63.—Section 88 of the Stamp Act, 1891, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) As respects an instrument executed on or after the 1st day of June, 1973, or deemed by virtue of this subsection to be a new and separate instrument executed on or after the 1st day of June, 1973, where such total amount is unlimited, the security shall—
(a) if unstamped, or if stamped with ad valorem duty to cover an amount not exceeding £10,000, be available only for £10,000, and
(b) if stamped with ad valorem duty to cover an amount exceeding £10,000, be available for such amount only;
but where any advance or loan is made in excess of £10,000 or such greater amount as may be covered by that duty, the security shall, for the purpose of stamp duty, be deemed to be a new and separate instrument, executed on the day on which the advance or loan is made”.
Amendment of First Schedule to Stamp Act, 1891.
64.—(1) The Heading set out in Part I of the Ninth Schedule to this Act is hereby substituted for the Heading “BOND, COVENANT, or INSTRUMENT of any kind whatsoever” in the First Schedule (as amended by the Finance Act, 1970), to the Stamp Act, 1891.
(2) (a) The Heading set out in Part II of the said Ninth Schedule is hereby substituted for the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” in the said First Schedule (as so amended).
(b) The Heading in the said First Schedule inserted by paragraph (a) of this subsection shall, subject to the provisions of that Heading, be deemed to include any conveyance or transfer of any property other than stocks or marketable securities operating as a voluntary disposition inter vivos and any reference in that Heading to the amount or value of any consideration shall be construed in relation to duty chargeable on such conveyance or transfer as a reference to the value of the property.
(3) The paragraph set out in Part III of the said Ninth Schedule is hereby substituted for paragraph (3) of the Heading “LEASE” in the said First Schedule (as so amended).
(4) The Heading set out in Part IV of the said Ninth Schedule is hereby substituted for the Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty) and WARRANT OF ATTORNEY to confess and enter up judgment” in the said First Schedule (as so amended).
(5) Subject to section 4 of the Stamp Act, 1891, any instrument which, by virtue of any of the preceding provisions of this section, is exempt from duty under any Heading in the said First Schedule mentioned in those provisions shall not be chargeable with duty under any other Heading in the said First Schedule.
Amendment of section 50 of Finance Act, 1969.
65.—Section 50 (2) of the Finance Act, 1969, is hereby amended by the substitution of “fifteen per cent.” for “ten per cent.”.
Revocation of Order.
66.—The Imposition of Duties (No. 206) (Stamp Duty on Certain Instruments) Order, 1973, is hereby revoked.
Chapter II
Stamp Duty on Capital Companies
Interpretation (Chapter II).
67.—In this Chapter, save where the context otherwise requires—
“capital company” means—
(a) a company incorporated with limited liability, or a limited partnership formed under the law of the State or a company or partnership which is incorporated or formed in any other Member State and which, under the law of that State, corresponds to any such company or partnership, or
(b) any other company, firm, association or legal person the shares in whose capital or assets can be dealt in on a stock exchange, or
(c) any other company, firm, association or legal person operating for profit whose members have the right to dispose of their shares to third parties without prior authorisation and are responsible for the debts of the company, firm, association or legal person only to the extent of their shares;
“Member State” means a Member State of the European Economic Community;
“operative date” means the 1st day of August, 1973, or the date of the passing of this Act, whichever is the later;
“registrar” means the registrar of companies within the meaning of the Companies Act, 1963;
“stamp duty” means the stamp duty imposed by section 68 of this Act;
“statement” means the statement required to be delivered under section 69 (1) of this Act;
“third country” means a State which is not a Member State;
“transaction” means a transaction to which section 68 (1) of this Act applies;
a reference to stamp duty paid means stamp duty paid to the Revenue Commissioners.
Charge of stamp duty.
68.—(1) This section applies to the following transactions taking place on or after the operative date—
(a) the formation of a capital company;
(b) the conversion into a capital company of a company, firm, association or legal person which is not a capital company;
(c) an increase in the capital of a capital company by the contribution of assets of any kind other than an increase in capital through capitalisation of profits or of reserves, whether temporary or permanent reserves, but including the conversion of loan stock of a capital company into share capital;
(d) an increase in the assets of a capital company by the contribution of assets of any kind in consideration, not of shares in the capital or assets of the company, but of rights of the same kind as those of members of the company such as voting rights, a share in the profits or a share in the surplus upon liquidation;
(e) the transfer from a third country to the State of the effective centre of management of a capital company whose registered office is in a third country;
(f) the transfer from a third country to the State of the registered office of a capital company whose effective centre of management is in a third country;
(g) the transfer from a Member State to the State of the effective centre of management of a capital company which is not considered to be a capital company in the other Member State;
(h) the transfer from a Member State to the State of the registered office of a capital company whose effective centre of management is in a third country and which is not considered to be a capital company in the Member State from which the registered office is being transferred.
(2) Where, at the date of a transaction, or as a result thereof—
(a) the effective centre of management of the capital company is in the State, or,
(b) if the effective centre of management of the capital company is in a third country, the registered office of the capital company is in the State,
there shall be charged on the statement required to be delivered pursuant to this Chapter a stamp duty (in this Chapter referred to as stamp duty) and the Stamp Act, 1891, shall, subject to the provisions of this Chapter, apply in relation to the said duty as if the said duty were imposed by that Act.
Statement to be charged with stamp duty.
69.—(1) Where any transaction takes place, a statement of the assets, liabilities and expenses referred to in section 70 of this Act shall be delivered to the registrar—
(a) in the case of the formation of a capital company which is to be incorporated under the Companies Act, 1963, or formed under the Limited Partnerships Act, 1907, before the incorporation or registration thereof, and
(b) in any other case, within 30 days after the date of the transaction,
and the statement shall be charged with stamp duty at the rate of £1 for every £100 or part of £100 of the amount determined in accordance with the said section 70;
Provided that in the case referred to in paragraph (a) of this subsection, the statement shall be charged with stamp duty of not less than £1:
Provided also that, in the case referred to in paragraph (a) of this subsection, if there is difficulty in ascertaining the exact amount in respect of which stamp duty is chargeable, the statement shall be charged in the first instance with stamp duty at the rate aforesaid in respect of such amount as the Revenue Commissioners consider appropriate and, if afterwards—
(i) it is established that too little duty has been paid, the additional duty shall be payable and be treated as duty in arrear, and
(ii) it is established that too much duty has been paid, the excess shall be repaid by the Revenue Commissioners with interest at the rate of 9 per cent. per annum.
(2) In the case of neglect to deliver within 30 days after the date of a transaction the statement required under subsection (1) of this section to be so delivered, the capital company concerned shall be liable to pay to the Revenue Commissioners interest at the rate of one pound per cent. upon the amount of duty chargeable and a like sum for every month after the first month during which the neglect shall continue.
(3) Interest on the additional duty payable under subsection (1) (i) of this section shall be charged at the rate of 9 per cent. per annum from the date of the transaction which gave rise to the charge for duty until the date of payment of the duty.
(4) Save in the case of the capital companies specified in section 73 of this Act, the registrar shall not incorporate a capital company which is to be incorporated under the Companies Act, 1963, or register a capital company which is to be formed under the Limited Partnerships Act, 1907, until the statement referred to in subsection (1) of this section in relation to the company is stamped.
Amount on which stamp duty chargeable.
70.—Stamp duty shall be charged—
(a) in the case of a transaction specified in paragraph (a), (c) or (d) of section 68 (1) of this Act, in respect of the amount of the actual value, at the date of the transaction, of the assets of any kind contributed or to be contributed in
connection with the transaction by the members of the capital company concerned after the deduction of the liabilities attaching to such assets and assumed by the capital company and of the expenses incurred by the capital company in connection with such contribution;
(b) in the case of a transaction specified in paragraph (b), (e), (f), (g) or (h) of section 68 (1) of this Act, in respect of the amount of the actual value, at the date of the transaction, of the assets of any kind of the capital company concerned after the deduction of its liabilities on that date and of the expenses incurred by the company in connection with the transaction:
Provided that, in any case, the amount in respect of which stamp duty is charged shall not be less than the actual value or the nominal value (whichever is the greater) of the shares (if any) in the company concerned allotted to the members of the capital company in connection with the transaction or belonging to the members of the capital company immediately after the transaction:
Provided also that, in arriving at the amount of the actual value in respect of which the duty is charged, there shall be excluded the amount of any assets aforesaid contributed in connection with the transaction by a member with unlimited liability or the share of such a member in the assets of the company.
Abolition of certain stamp duty and relief in respect of certain payments of stamp duty.
71.—(1) (a) In the case of any transaction specified in section 68 (1) of this Act which took place on or after the 1st day of January, 1973, stamp duty shall not be chargeable, under section 8 of the Finance Act, 1899, on any statement of the amount proposed to be secured by an issue of loan capital (within the meaning of that section) or under a provision to which this subsection applies, on any instrument, and, in any case where such duty has been paid since the 1st day of January, 1973, in respect of any such transaction the duty so paid shall, on the application of the person who paid the duty, be repaid to that person.
(b) In this subsection “provision to which this subsection applies” means any provision made by or under statute which charges any trust deed or other document securing loan capital (within the meaning of the said section 8) with the stamp duty payable in respect of a mortgage or marketable security.
(2) In the case of any transaction stamp duty shall not be chargeable on any statement under—
(a) section 112 or 113 of the Stamp Act, 1891, in respect of the nominal share capital of a limited company, or
(b) section 11 of the Limited Partnerships Act, 1907, in respect of amounts contributed by limited partners.
(3) In the case of any transaction specified in section 68 (1) which took place or takes place on or after the 1st day of January, 1973, and before the operative date (in this subsection referred to as the relevant period), and in respect of which statements were required to be delivered under either of the acts referred to in subsection (2) of this section and the stamp duty chargeable thereon has been paid, the company that paid the duty may, at any time before the 1st day of August, 1975, deliver statements of the kind specified in section 69 (1) of this Act in respect of all transactions which took place during the relevant period in relation to the capital company and stamp duty shall be charged thereon as if the 1st day of January, 1973, were substituted for the operative date in section 68 of this Act and, if the stamp duty previously paid exceeds the amount of stamp duty charged on the statement, the amount of the excess shall be repaid to the capital company.
(4) Where, under the provisions of sections 112 or 113 of the Stamp Act, 1891, stamp duty has already been paid in respect of the nominal share capital of any capital company and stamp duty again becomes payable under this Chapter by the capital company in respect of any part of that capital that was not issued on the operative date, there shall be allowed, as a deduction against stamp duty, so much of the stamp duty already paid as bears the same proportion to the total stamp duty already paid as the increase in the issued share capital (in so far as it represents the said share capital which was not issued) bears to the nominal share capital in respect of which the stamp duty has already been paid, and, for the purpose of this section, the nominal share capital in respect of which stamp duty has already been paid shall, in any case where there was a reduction in nominal share capital by way of relief under section 21 of the Finance Act, 1965, be deemed to be such share capital as would have been chargeable to duty if there had been no such reduction.
(5) Where, on the operative date, there is included in the share capital of a capital company referred to in subsection (4) of this section shares which are not fully paid up, the total amount remaining to be paid up on those shares at that date shall be treated, for the purposes of that subsection, as nominal share capital which was not issued at that date.
(6) The statement required to be delivered pursuant to this Chapter in respect of a transaction specified in section 68 (1) (c) of this Act shall, in any case where, within the period of four years immediately before the date of the transaction and on or after the operative date, there has been a reduction in the issued capital of the capital company concerned as a result of losses sustained by the company, be charged at the rate of zero per cent. in respect of so much of the amount determined in accordance with section 70 of this Act as corresponds to the reduction in issued capital or to so much of the reduction in issued capital to which the rate of zero per cent. had not been applied in respect of an earlier transaction occurring since the reduction in capital.
Reconstructions or amalgamations of capital companies.
72.—(1) If, in the case of a transaction, a capital company or a capital company which is in the process of being formed (in this section referred to as the transferee company) acquires either—
(a) the undertaking or part of the undertaking of another capital company (in this section referred to as the transferor company), or
(b) share capital of another capital company to an extent that, after that transaction, but not necessarily as a result of that transaction, the transferee company owns at least 75 per cent. of the issued share capital of that other company (in this section referred to as the transferor company),
then, subject to the provisions of this section, stamp duty on the statement delivered in accordance with section 69 (1) shall be charged at the rate of zero per cent. (in this section referred to as the reduced rate):
Provided that, where the percentage referred to in paragraph (b) of this subsection is reached by means of two or more transactions, the reduced rate shall apply only to the transaction whereby this percentage is achieved and to any transaction subsequent to the achievement and retention of that percentage.
(2) Subsection (1) of this section shall apply only where the consideration for the acquisition (except such part thereof as consists of the transfer to or discharge by the transferee company of liabilities of the transferor company) consists—,
(a) where the undertaking or part of the undertaking of the transferor company is acquired, of the issue of shares in the transferee company to the transferor company or to holders of shares in the transferor company; or
(b) where shares of the transferor company are acquired, of the issue of shares in the transferee company to the holders of shares in the transferor company in exchange for shares held by them in the transferor company,
with or without a payment in cash, provided that the payment in cash does not exceed 10 per cent. of the nominal value of the shares in the transferee company which are comprised in the consideration.
(3) The statement, which by virtue of this section is charged at the reduced rate, shall become chargeable with stamp duty at the rate specified in section 69 of this Act if the transferee company does not retain, for a period of five years from the date of the transaction in respect of which stamp duty at the reduced rate was charged, at least 75 per cent. of the issued share capital of the other company and all the shares which it held following that transaction, including the shares acquired whether by way of a transaction or otherwise before that transaction and held at the time thereof:
Provided, however, that the reduced rate shall continue to apply if the transfer, as a result of which the shares in question were not held for a period of five years, was either—
(a) a transfer forming part of a transaction which would of itself qualify for the reduced rate pursuant to subsection (1) of this section, or
(b) a transfer in the course of the liquidation of the transferee company.
(4) Where, by reason of subsection (3) of this section, stamp duty becomes chargeable at the rate specified in section 69 of this Act when the transferee company concerned within a period of five years from the date of any transaction in respect of which stamp duty was charged at the reduced rate—
(a) ceases to retain at least 75 per cent. of the issued share capital of the transferor company concerned, or
(b) disposes of any of the shares of the said transferor company which it held after the transaction to which the reduced rate was applied,
then the statement which was delivered to the registrar pursuant to section 69 (1) of this Act in relation to the transaction in respect of which stamp duty was charged at the reduced rate shall be charged
with stamp duty at the rate which would have been charged in the first instance if subsection (1) of this section had not applied to the transaction and the statement thus charged shall have applied to it the provisions of this Chapter save that, for the purposes of subsections (2) and (3) of section 69 of this Act, the date of the transaction shall be the date on which the event specified in paragraph (a) or (b), as the case may be, of this subsection occurred.
(5) This section shall apply only where the effective centre of management or the registered office of the transferor company concerned is in a Member State.
Exemption for certain companies.
73.—Stamp duty shall not be charged in the case of a transaction that is effected by—
(a) a capital company which is formed for the purpose of and carries on exclusively the business of supplying a public service such as public transport or port facilities, or supplying water, gas or electricity, and not less than fifty per cent. of the issued capital of which is owned by the State or a local authority, or
(b) a capital company whose objects are exclusively cultural, charitable or educational:
Provided that the statement which is required to be delivered in pursuance of section 69 (1) of this Act in relation to such transaction shall not be deemed to be duly stamped unless it has, in accordance with the provisions of section 12 of the Stamp Act, 1891, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.
Appeals in certain cases.
74.—A person who is dissatisfied with a decision of the Revenue Commissioners under this Chapter on the amount of the actual value of any assets referred to in section 70 of this Act may—
(a) in the case of stocks, shares or other securities which are not dealt in on a stock exchange, appeal to the Appeal Commissioners (within the meaning of section 33 of the Finance Act, 1972) against the decision and the said section 33 shall, with any necessary modifications, apply to an appeal under this paragraph as if the appeal were an appeal under that section,
(b) in the case of land, appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910; and so much of Part I of that Act as relates to appeals shall, with any necessary modifications, apply to an appeal under this paragraph as if the appeal were an appeal under that section.
Recovery of stamp duty and furnishing of information.
75.—(1) Stamp duty and the interest thereon shall be recoverable from the capital company concerned and, in any case where the capital company is not a body corporate, shall be recoverable from the members of the capital company jointly and severally.
(2) All statements used for the purpose of this Chapter shall be in such form and contain such particulars as may be required by the Revenue Commissioners and every person accountable for stamp duty shall, if so required by the Revenue Commissioners, verify such particulars and deliver to them such evidence as they may require relating to any transaction or to any company concerned in any such transaction.
PART V
Value-Added Tax
Commencement (Part V).
76.—This Part (other than section 90, in so far as it amends the definition of “manufacturer” in section 1 (1) of the Principal Act) shall come into operation on the 3rd day of September, 1973.
“Principal Act”.
77.—In this Part “the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 3 of Principal Act.
78.—Section 3 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):
“(1A) Where—
(a) goods of a kind specified in paragraph (xii) of the Second Schedule are supplied in a form suitable for human consumption without further preparation,
(b) the supply is made—
(i) by means of a vending machine, or
(ii) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale of intoxicating liquor, catering business or similar business, or
(iii) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the goods supplied, and
(c) apart from this subsection, the supply would constitute a delivery of the goods,
the supply shall, for all the purposes of this Act, be deemed to be a rendering of services and not a delivery of goods.”.
Amendment of section 5 of Principal Act.
79.—Section 5 of the Principal Act is hereby amended—
(a) by the substitution for subsection (2) of the following subsection :
“(2) (a) Services, whether or not rendered for a consideration or for a separate consideration, which, apart from this subsection, would not be regarded as rendered by a person in the course of business, shall, subject to and to the extent provided by regulations, be regarded as rendered by him in the course of business if they are connected with any business activity in which he engages.
(b) For the purposes of this subsection and section 32, services shall be regarded as connected with a business activity in which a person engages if he provides facilities for, or contributes in whole or part towards the cost of, rendering them.”, and
(b) by the insertion in subsection (5) after paragraph (b) of the following paragraph :
“(c) This subsection shall not apply to a supply of goods of a kind specified in paragraph (xii) of the Second Schedule.”.
Amendment of section 11 of Principal Act.
80.—Section 11 of the Principal Act is hereby amended—
(a) by the substitution of the following paragraphs for paragraphs (a) and (b) of subsection (1) :
“(a) 6.75 per cent. of the appropriate amount of any consideration, other than consideration to which paragraph (b) applies, which relates to the delivery of goods of a kind specified in Part I of the Third Schedule or the rendering of services of a kind specified in Part II of that Schedule,
(b) 11.11 per cent. of the appropriate amount of any consideration which relates to the promotion of dances and the delivery (if any) of goods of a kind specified in paragraphs (vi) to (viii) and (xii) to (xv) of the Second Schedule or in Part I of the Third Schedule and the rendering (if any) of services which, but for this paragraph, would be chargeable at the rate specified in paragraph (a) delivered or rendered in connection with dances, where payment of the consideration for such delivery or rendering is included in the consideration in respect of admission to the dance or is a condition of admission,”,
(b) by the substitution in subsection (1) (c) of “36.75” for “30.26”,
(c) by the substitution in subsection (1) (e) of “19.50” for “16.37”,
(d) by the insertion of the following subsections after subsection (1):
“(1A) (a) The rate at which tax shall be chargeable shall, in relation to tax chargeable under section 2 (1) (a), be the rate for the time being in force at the time at which the tax becomes due in accordance with subsection (1) or (2), as may be appropriate, of section 19.
(b) Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.
(1B) (a) On receipt of an application in writing from an accountable person, the Revenue Commissioners shall, in accordance with regulations
and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning—
(i) whether an activity of any particular kind carried on by the person is an exempted activity, or
(ii) the rate at which tax is chargeable in relation to the delivery by the person of goods of any kind, the delivery of goods in any particular circumstances or the rendering by the person of services of any kind.
(b) The Revenue Commissioners may, whenever they consider it expedient to do so, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning—
(i) whether an activity of any particular kind is an exempted activity, or
(ii) the rate at which tax is chargeable in relation to the delivery of goods of any kind, the delivery of goods in any particular circumstances or the rendering of services of any kind.
(c) A determination under this subsection shall have effect for all the purposes of this Act, in relation to an accountable person who makes an application therefor, as on and from the date upon which particulars of the determination are communicated to him in accordance with paragraph (e) (i) and, in relation to any other person, as on and from the date of publication of the determination in the Iris Oifigiúil.
(d) The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on
appeal under this Act or which is for the time being governed by an order under section 6 (2) or 11 (8), and shall not be required to make such a determination in relation to any of the matters referred to in an application under paragraph (a) if—
(i) a previous determination has been published in regard to the matter, or
(ii) in their opinion the subject matter of the application is sufficiently free from doubt as not to warrant the making and publication of a determination.
(e) (i) A determination under paragraph (a) shall, as soon as may be after the making thereof, be communicated to the person who made the application therefor by the service on him by the Revenue Commissioners of a notice containing particulars of the determination.
(ii) A determination under paragraph (a) may and a determination under paragraph (b) shall be published in the Iris Oifigiúil and, in that event, it shall also be published in at least one daily newspaper published in the State.
(f) A person, aggrieved by a determination under paragraph (a) made pursuant to an application by him, may, on giving notice in writing to the Revenue Commissioners within the period of twenty-one days beginning on the date of service on him of notice of the determination in accordance with paragraph (e) (i), appeal to the Appeal Commissioners.
(g) Any accountable person who, in the course of business, delivers goods or renders services of a kind or in circumstances specified in a determination under paragraph (a) or (b) may, on giving notice in writing to the Revenue Commissioners within the period of twenty-one days beginning on the date of the publication of the determination in the Iris Oifigiúil, appeal to the Appeal Commissioners.”,
(e) by the insertion of the following subsection after subsection (4):
“(4A) Where—
(a) goods of a kind specified in paragraph (xii) of the Second Schedule are used by a person in the course of the rendering by him of taxable services, and
(b) the goods are supplied by the person to whom the services are rendered or by any other person other than the person by whom the services are rendered,
the person who renders the taxable services shall be deemed to have supplied the goods so used in the course of business and shall be liable, in addition to any other liability imposed on him under this Act, to pay tax on the value of the goods so used at the rate specified in section 11 (1) (a).”, and
(f) by the substitution of the following paragraph for paragraph (a) of subsection (8):
“(a) The Minister may by order vary the Second or Third Schedules by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein, but no order shall be made under this section for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.”.
Amendment of section 12 of Principal Act.
81.—Section 12 of the Principal Act is hereby amended—
(a) by the insertion of the following subsection after subsection (1)—
“(1A) (a) A person who, by election or in accordance with the provisions of section 8 (4) is deemed to become an accountable
person, shall, in accordance with regulations, be entitled, in computing the amount of tax payable by him in respect of the first taxable period for which he is so deemed to be an accountable person, to treat as tax deductible under subsection (1) such part of the value of the stock-in-trade (within the meaning of section 34) held by him immediately before the commencement of that taxable period as could reasonably be regarded as the amount which he would be entitled to claim under the said subsection (1) if he had been an accountable person at the time of the delivery to him of such stock-in-trade.
(b) No claim shall lie under this subsection for a deduction for the tax relating to any stock-in-trade (within the meaning of section 34) if, and to the extent that, a deduction under subsection (1) could be claimed apart from this subsection.
(c) This subsection shall have effect in relation to taxable periods commencing on or after the 3rd day of September, 1973.”, and
(b) by the deletion in subsection (1) of paragraph (e).
Amendment of section 19 of Principal Act.
82.—Section 19 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):
“(3) (a) Within nine days immediately after the tenth day of the month immediately following a taxable period, an accountable person shall furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due under section 2 (1) (a) by him during the taxable period and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period.
(b) Paragraph (a) shall be construed in relation to the taxable period commencing on the first day of July, 1973, as if the reference therein to nine days immediately after the tenth day of the month immediately following a taxable period were a reference to nine days immediately after the tenth day of the month in which the taxable period ends.”.
Amendment of section 26 of Principal Act.
83.—Section 26 of the Principal Act is hereby amended—
(a) by the substitution in subsection (1) of “18 (2)” for “18”, and
(b) by the insertion after subsection (3) of the following subsection:
“(3A) A person who does not comply with section 18 (3) shall be liable to a penalty of £100.”.
Amendment of section 27 of Principal Act.
84.—Section 27 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (5):
“(5) A person who fraudulently or negligently—
(a) issues an invoice in which an amount of tax is stated, in such circumstances that, apart from his liability under subsection (5) or (6) of section 17, the said amount does not represent the amount of tax (if any) which becomes due by him in respect of the transaction to which the invoice relates, or
(b) issues a credit note showing an amount of tax other than that properly applicable to the transaction to which the credit note relates,
shall be liable to a penalty of—
(i) £100, and
(ii) the amount, or, in the case of fraud, twice the amount of his liability under the said subsection (5) or (6), as the case may be, in respect of the issue of any such invoice or credit note.”.
Amendment of section 32 of Principal Act.
85.—Section 32 (1) of the Principal Act is hereby amended by the insertion of the following paragraphs after paragraph (x):
“(xx) the relief (if any) to be given to an accountable person in respect of tax borne or paid by him on stock-in-trade held by him immediately before the commencement of the first taxable period for which he is deemed to become an accountable person;
(xxx) the manner in which a determination may be made for the purposes of section 11 (1B);”.
Amendment of section 35 of Principal Act.
86.—Section 35 of the Principal Act is hereby amended by the insertion after subsection (1) of the following subsection:
“(1A) (a) Where, after the making of an agreement for the delivery of goods or the rendering of services and before the date on which under subsection (1) or (2), as may be appropriate, of section 19 any tax in respect of the transaction would, if the proviso to the said subsection (1) were disregarded, fall due, there is a change in the amount of tax chargeable on the delivery or rendering in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable.
(b) References in this subsection to a change in the amount of tax chargeable on the delivery of goods or the rendering of services include references to a change to or from a situation in which no tax is being charged on the delivery or rendering.”.
Amendment of First Schedule to Principal Act.
87.—The First Schedule to the Principal Act is hereby amended—
(a) by the substitution for paragraph (ix) of the following paragraph:
“(ix) services of a medical or educational nature rendered by hospitals, nursing homes, schools and similar establishments; and catering services rendered—
(a) to patients of a hospital or nursing home in the hospital or nursing home, and
(b) to students of a school in the school;” and
(b) by the insertion after paragraph (xxiii) of the following paragraphs:
“(xxiv) delivery of live horses;
(xxv) delivery of live greyhounds;
(xxvi) the natural or artificial insemination of livestock.”.
Amendment of Second Schedule to Principal Act.
88.—The Second Schedule to the Principal Act is hereby amended—
(a) by the substitution of the following paragraph for paragraph (vii):
“(vii) animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;”,
and
(b) by the insertion of the following paragraphs after paragraph (x)
“(xi) life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service;
(xii) food and drink of a kind used for human consumption, excluding—
(a) beverages chargeable with any duty of customs or excise specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations thereof,
(b) other manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including—
(I) tea and preparations thereof,
(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof,
(III) preparations and extracts of meat, yeast, egg or milk,
(c) ice cream, ice lollipops, water ices and similar frozen products, and prepared mixes and powders for making such products,
(d) (I) chocolates, sweets and similar confectionery (including drained, glacé or crystallised fruits), biscuits, crackers and wafers of all kinds, and all confectionery and bakery products other than bread,
(II) for the purposes of this paragraph “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—
(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,
(2) fat, sugar and bread improver, subject to the limitation that the weight of any ingredient specified in this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,
(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,
other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting,
(e) any of the following when supplied for human consumption without further preparation, namely, potato crisps, potato sticks, potato chips, potato puffs and similar products made from potato, or from potato flour or from potato starch, popcorn, and salted or roasted nuts whether or not in shells;
(xiii) medicine of a kind used for human oral consumption;
(xiv) medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;
(xv) seeds, plants, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food;
(xvi) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied—
(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (d), and in
relation to the delivery of the remainder of which for a separate consideration, tax would be chargeable at the rate specified in section 11 (1) (e),
(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and
(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration tax would be chargeable at the rate specified in the said section 11 (1) (e), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2½ new pence, whichever is the lesser.”.
Amendment of Third Schedule to Principal Act.
89.—The Third Schedule to the Principal Act is hereby amended—
(a) by the substitution in Part I of the Schedule of the following paragraph for paragraph (i):
“(i) Animal medicine excluding medicine—
(a) of a kind specified in paragraph (xiv) of the Second Schedule, or
(b) which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;”,
(b) by the addition to Part I of the Schedule of the following paragraph:
“(xxxii) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied:
(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (a), and in relation to the delivery of the remainder of which for such a consideration, tax would be chargeable at any other rate or rates,
(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and
(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration or separate considerations tax would be chargeable at a rate or rates other than the rate specified in the said section 11 (1) (a), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2½ new pence, whichever is the lesser,”, and
(c) by the addition to Part II of the Schedule of the following paragraph:
“(vii) the hiring to a person under a contract in writing, other than a contract of a kind referred to in section 3 (1) (b), entered into before the 24th day of October, 1972, of movable goods in the possession of the person on the 1st day of November, 1972, of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (e).”.
Miscellaneous amendments of Principal Act.
90.—The Principal Act is hereby amended as specified in column (3) of the Tenth Schedule to this Act.
PART VI
Miscellaneous
Capital Services Redemption Account.
91.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1972 amending section” means section 40 of the Finance Act, 1972;
“the twenty-third 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 1972 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1974, have effect with the substitution of “£4,647,544” for “£4,650,815”.
(3) Subsection (6) of the 1972 amending section shall have effect with the substitution of “£2,933,771” for “£2,993,830”.
(4) A sum of £5,452,955 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, 1974.
(5) The twenty-third additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the twenty-third additional annuity, not exceeding £3,510,185 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the twenty-third additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Securities of certain European bodies.
92.—(1) This section applies to any stock or other form of security issued in the State by the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank.
(2) Any stock or other form of security to which this section applies shall be deemed—
(a) to be a security issued under the authority of the Minister for Finance within the meaning of section 466 of the Income Tax Act, 1967, and
(b) to be a security to which section 63 of the Finance Act, 1969, applies,
and those sections shall apply and have effect accordingly.
(3) Section 34 of the Finance Act, 1956, is hereby amended by the addition to subsection (1) of “, or of section 92 of the Finance Act, 1973.”.
(4) Section 474 of the Income Tax Act, 1967, is hereby amended by the addition to subsection (1) of “or section 92 of the Finance Act, 1973.”.
(5) Any stock or other form of security to which this section applies shall be exempt from death duties in connection with the death of any person dying after the passing of this Act who was not domiciled or ordinarily resident in the State at the time of his death and section 39 of the Finance Act, 1970, shall apply to any such stock or other form of security.
(6) The First Schedule (as amended by the Finance Act, 1970) to the Stamp Act, 1891, is hereby amended by the insertion in paragraph 1 of the Heading “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES” after subparagraph (i) of the following paragraph :
“(ia) transfers of any stock or other form of security to which section 92 of the Finance Act, 1973, applies,”.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
93.—(1) The Finance (Excise Duties) (Vehicles) Act, 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in paragraph 1 (a) of Part I of the Schedule thereto of £2, £5, £8, £12 and £15 as the rates of duty in lieu of £1.50, £3, £4.50, £7.00 and £9.50
(2) The Finance (Excise Duties) (Vehicles) Act, 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following subparagraphs for subparagraphs (b), (c) and (d) of paragraph 4:
“(b) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 25 miles per hour on a levels road under their own power) and agricultural engines, not being tractors or engines used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements or supplies of fuel or water required for the purposes of the vehicles or agricultural purposes | £1. |
(c) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 25 miles per hour on a level road under their own power and not being tractors in respect of which a duty is chargeable at the rate specified in subparagraph (b) of this paragraph) which are used for haulage in connection with agriculture and for no other purpose | £5. |
Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor. | |
(d) tractors of any other description | £50.” |
(3) The Finance (Excise Duties) (Vehicles) Act, 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following paragraph for paragraph 5:
“5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:
(a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen | £20 |
(b) being vehicles which are not such electrically propelled vehicles as aforesaid— | |
(i) not exceeding 12 cwt. in weight unladen | £25 |
(ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen | £31 |
(iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen | £37 |
(iv) exceeding 1 ton but not exceeding 2 tons in weight unladen | £37, plus £6 for each quarter-ton, or part thereof, of weight unladen in excess of 1 ton |
(v) exceeding 2 tons but not exceeding 3 tons in weight unladen | £61, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons |
(vi) exceeding 3 tons but not exceeding 4 tons in weight unladen | £93, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons |
(vii) exceeding 4 tons but not exceeding 5 tons in weight unladen | £125, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons |
(viii) exceeding 5 tons but not exceeding 6 tons in weight unladen | £165, plus £15 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons |
(ix) exceeding 6 tons in weight unladen | £225, plus £20 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons |
with an additional duty, in the case of any vehicle used for drawing a trailer, of—
(I) where the vehicle does not exceed 2 tons in weight unladen | £14 |
(II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen | £18 |
(III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen | £24 |
(IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen | £32 |
(V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen | £42 |
(VI) where the vehicle exceeds 6 tons in weight unladen | £54.” |
(4) Subject to subsection (5) of this section, the Finance (Excise Duties) (Vehicles) Act, 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies— | £ |
not exceeding 8 horse-power or electrically propelled | 22 |
exceeding 8 horse-power but not exceeding 9 horse-power | 25.50 |
exceeding 9 horse-power but not exceeding 10 horse-power | £29 |
exceeding 10 horse-power but not exceeding 11 horse-power | 33 |
exceeding 11 horse-power but not exceeding 12 horse-power | 37.50 |
exceeding 12 horse-power but not exceeding 13 horse-power | 42 |
exceeding 13 horse-power but not exceeding 14 horse-power | 46-50 |
exceeding 14 horse-power but not exceeding 15 horse-power | 51 |
exceeding 15 horse-power | 55.” |
(5) Subsection (4) of this section shall not have effect in relation to any vehicle—
(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose,
(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose, or
(c) which is used as a hearse and for no other purpose.
(6) The proceeds, calculated in such manner as the Minister for Finance may direct, of—
(a) the variations of duties effected by this section and section 95 of this Act,
(b) the duty imposed by section 94 of this Act, and
(c) the increases of fees effected by the Road Traffic (Licensing of Drivers) (Amendment) Regulations, 1973,
shall, notwithstanding section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Roads Act, 1920.
Charge on first licensing of mechanically propelled vehicles.
94.—(1) Subject to the provisions of this section, as on and from the 1st day of June, 1973, before a person proposing to do so takes out a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, in respect of a mechanically propelled vehicle specified in subsection (2) of this section not previously the subject of a licence under that section, a duty of excise shall, in addition to the duty of excise chargeable in respect of the vehicle under that section, be charged, levied and paid on and by the person at the appropriate rate specified in the said subsection (2).
(2) The duty imposed by subsection (1) of this section shall be at the following rates:
(a) £1 in relation to a vehicle in respect of which the said duty chargeable under the said section 1 is payable at a rate specified in paragraph 1 of Part I of the Schedule to the said Act;
(b) £5 in relation to any other vehicle (not being a vehicle in respect of which the said duty of excise is not chargeable or leviable).
(3) The duty under this section shall be charged, levied and paid immediately before the taking out of the licence under the said section 1 and shall be collected by and paid to the licensing authority and shall be paid by that authority into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.
(4) For the purpose of levying the duty under this section, a licensing authority shall have within their county or county borough the same powers, duties and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and the enactments relating to duties of excise and to punishments and to penalties in connection therewith shall apply accordingly.
(5) Sums paid into the Exchequer and penalties recovered pursuant to this section shall, for the purpose of section 2 of the Roads Act, 1920, be deemed to have been paid into the Exchequer under that Act.
(6) The Road Vehicles (Registration and Licensing) Order, 1958, shall apply in relation to the duty imposed by this section as if it were a duty imposed by section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952.
Increase of driving licence duty.
95.—The Finance (Excise Duties) (Vehicles) Act, 1952, shall, as on and from the 1st day of June, 1973, be amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961) of the following paragraphs for paragraphs (a) and (b):
“(a) two pounds if the period of the licence is one year, and
(b) two pounds for each year of the period of the licence if that period is two or more years.”.
Repeals.
96.—(1) Each enactment mentioned in column (2) of the Eleventh Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.
(2) This section shall come into operation on the 1st day of August, 1973, or the date of the passing of this Act, whichever is the later:
Provided that, for the purposes of subsections (1) and (3) of section 71 of this Act, this section shall be deemed to have come into operation on the 1st day of January, 1973.
Care and management of taxes and duties.
97.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
98.—(1) This Act may be cited as the Finance Act, 1973.
(2) Part I and section 92 of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II and sections 93 and 95 of this Act, so far as they relate 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 IV of this Act and (so far as relating to stamp duties) section 92 of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part V of this Act shall be construed together with the Value-Added Tax Act, 1972.
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1973.
(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
Policies of Life Insurance
Rules applicable to endowment policies
1. An endowment policy is a qualifying policy if it satisfies the following conditions:
(a) the term specified in the policy in relation to survival must be a term ending not earlier than ten years after the making of the insurance,
(b) premiums must be payable under the policy at yearly intervals or at intervals of six months, three months, two months or one month, and—
(i) until the happening of the event upon which the capital sum secured is payable, or
(ii) until the happening of that event, or the earlier expiry of a specified period shorter than the term specified but also ending not earlier than ten years after the making of the insurance, or
(iii) if the policy is to lapse on the death of a specified person, until one of those times or the policy's earlier lapse,
(c) the total amount of the premiums payable under the policy in any period of twelve months must not exceed—
(i) twice the total amount of the premiums payable in any other such period, or
(ii) one-eighth of the total amount of the premiums which would be payable if the policy were to continue in force for the specified term,
(d) the policy must guarantee that the capital sum payable on death will be equal to three-fourths at least of the total premiums which would be payable if the policy were to continue in force for that term, disregarding any amounts included in those premiums by reason of their being payable otherwise than annually, and
(e) the policy must not secure the provision (except by surrender) at any time before the happening of the event aforesaid of any benefit of a capital nature other than benefits attributable to a right to participate in profits or arising by reason of a person's disability.
2. In applying paragraph 1 to any policy—
(a) no account shall be taken of any provision for the waiver of premiums by reason of a person's disability, and
(b) if the term of the policy runs from a date earlier, but not more than three months earlier, than the making of the insurance, the insurance shall be treated as having been made on that date, and any premium paid in respect of the period before the making of the insurance, or in respect of that period and a subsequent period, as having been payable on that date.
3. References in paragraph 1 (d) to a capital sum payable on death include references to any capital sum, or series of capital sums, payable by reason thereof; and a policy secures a capital sum payable either on death or on disability notwithstanding that the amount payable may vary with the event.
Exceptional mortality risk
4. For the purpose of determining whether any policy is a qualifying policy, there shall be disregarded—
(a) so much of any premium thereunder as is charged on the grounds that an exceptional risk of death is involved, and
(b) any provision under which, on those grounds, any sum may become chargeable as a debt against the capital sum guaranteed by the policy on death.
Connected policies
5. Where the terms of any policy provide that it is to continue in force only so long as another policy does so, neither policy is a qualifying policy unless, if they had constituted together a single policy issued in respect of an insurance made at the time of the insurance in respect of which the first-mentioned policy was issued, that single policy would have been a qualifying policy.
Premiums paid out of sums due under previous policies
6. (1) Where, in the case of a policy under which a single premium only is payable, liability for the payment of that premium is discharged in accordance with subparagraph (2), the policy is a qualifying policy notwithstanding anything in paragraph 1 (b) or paragraph 1 (c) and where, in the case of any other policy, liability for the payment of the first premium thereunder, or of any part of that premium, is so discharged, the premium or part shall be disregarded for the purposes of paragraph 1 (c).
(2) Liability for the payment of a premium is discharged in accordance with this subparagraph if it is discharged by the retention by the company with which the insurance is made of the whole or a part of any sum which has become payable on the maturity of, or on the surrender more than ten years after its issue of the rights conferred by, a policy—
(a) previously issued by the company to the person making the insurance, or, if it is made by trustees, to them or any predecessors in office, or
(b) issued by a company when the person making the insurance was an infant, and securing a capital sum payable either on a specified date falling not more than one month after his attaining the age of twenty-five years or on the anniversary of the policy immediately following his attainment of that age,
being a policy which was itself a qualifying policy, or which would have been a qualifying policy if issued in respect of an insurance made on or after the 16th day of May, 1973.
Substitution, variations, etc.
7. (1) Where one policy (hereafter referred to as the new policy) is issued in substitution for, or on the maturity of and in consequence of an option conferred by, another policy (hereafter referred to as the old policy), the question whether the new policy is a qualifying policy shall, to the extent provided by the rules in subparagraph (2), be determined by reference to both policies.
(2) The said rules (for the purposes of which, the question whether the old policy was a qualifying policy shall be determined in accordance with this Schedule, whatever the date of the insurance in respect of which it was issued) are as follows—
(a) if the new policy would apart from this paragraph be a qualifying policy, but the old policy was not, the new policy is not a qualifying policy unless the person making the insurance in respect of which it is issued was an infant when the old policy was issued, and the old policy was one securing a capital sum payable either on a specified date falling not later than one month after his attaining the age of twenty-five years or on the anniversary of the policy immediately following his attainment of that age;
(b) if the new policy would apart from this paragraph be a qualifying policy, and the old policy was also a qualifying policy, the new policy is a qualifying policy unless—
(i) it takes effect before the expiry of ten years from the making of the insurance in respect of which the old policy was issued, and
(ii) the highest total of premiums payable thereunder for any period of twelve months expiring before that time is less than one-half of the highest total paid for any period of twelve months under the old policy, or under any related policy issued less than ten years before the issue of the new policy (“related policy” meaning any policy in relation to which the old policy was a new policy within the meaning of this paragraph, any policy in relation to which that policy was such a policy, and so on);
(c) if the new policy would not apart from this paragraph be a qualifying policy, and would fail to be so by reason only of paragraph 1 (b) or 1 (c) it is nevertheless a qualifying policy if the old policy was a qualifying policy and—
(i) the old policy was issued in respect of an insurance made more than ten years before the taking effect of the new policy, and the premiums payable for any period of twelve months under the new policy do not exceed the smallest total paid for any such period under the old policy, or
(ii) the old policy was issued outside the State, and the circumstances are as specified in subparagraph (3).
(3) The said circumstances are—
(a) that the person in respect of whom the new insurance is made became resident in the State during the twelve months ending with the date of its issue,
(b) that the issuing company certify that the new policy is in substitution for the old, and that the old was issued either by a branch or agency of the company outside the State or by a company outside the State with whom the first-mentioned company has arrangements for the issue of policies in substitution for ones held by persons coming to the State, and
(c) that the new policy confers on the holder benefits which are substantially equivalent to those which he would have enjoyed if the old policy had continued in force.
8. (1) Subject to the provisions of this paragraph, where the terms of a policy are varied, the question whether the policy after the variation is a qualifying policy shall be determined in accordance with the rules in paragraph 7, with references in those rules to the new policy and the old policy construed for that purpose as references respectively to the policy after the variation and the policy before the variation, and with any other necessary modifications.
(2) In applying any of those rules by virtue of this paragraph, the question whether a policy after a variation would be a qualifying policy apart from the rule shall be determined as if any reference in paragraphs 1 to 5 to the making of an insurance, or to a policy's term, were a reference to the taking effect of the variation or, as the case may be, to the term of the policy as from the variation.
(3) This paragraph does not apply by reason of—
(a) any variation which, whether or not of a purely formal character, does not affect the terms of a policy in any significant respect, or
(b) any variation effected before the end of the year 1973 for the sole purpose of converting into a qualifying policy any policy issued (but not one treated by virtue of section 23 as issued) in respect of an insurance made on or after the 16th day of May, 1973.
SECOND SCHEDULE
Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain exemptions from tax
The Government of Ireland and the Government of the United Kingdom;
With a view to making such alterations in the Agreement made the 14th April 1926, between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Acts 1971 and 1972;
Have agreed as follows:
Article 1
(1) In Article 1 (a) of the said Agreement the words “British income tax” shall as respects the year 1973-74 and any subsequent year be construed as meaning the basic rate of income tax and the reference to British surtax shall be construed as meaning the excess of liability to British income tax over what it would be if all British income tax were charged at the basic rate only.
(2) Article 1 (a) of the said Agreement shall be further amended by the addition of:
“Where the income is a dividend derived from a company which is resident in the United Kingdom, such a person shall be entitled to payment of the tax credit in respect thereof to which an individual resident in the United Kingdom would have been entitled had he received that dividend.
Provided that there shall be no such entitlement to the tax credit where the recipient of the dividend is a company which either alone or together with one or more associated companies controls directly or indirectly not less than 10 per cent. of the voting power in the company paying the dividend. For the purpose of this paragraph two companies shall be deemed to be associated if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third company.
The term ‘dividend’ includes any item which under the law of the United Kingdom is treated as a distribution of a company.”.
Article 2
Article 1 (b) of the said Agreement shall be amended by the addition of:
“Where the income is a dividend paid by a company which is resident in Ireland to a company which is resident in the United Kingdom and which controls directly or indirectly not less than 10 per cent. of the voting power in the former company, the exemption shall apply only to income tax in excess of 5 per cent. of the dividend.
The term ‘dividend’ includes any payment or other transaction which under the law of Ireland is deemed to be a dividend.”.
Article 3
In Article 2 of the said Agreement, as amended by Article 2 of the Agreement of 25th April 1928, any reference to the standard rate of British income tax shall be construed as meaning the basic rate of British income tax and any reference to British surtax shall be construed as meaning the excess of liability to British income tax over what it would be if all British income tax were charged at the basic rate only.
Article 4
This Agreement shall enter into force on the exchange of Notes confirming that the necessary steps have been taken to give it the force of law in Ireland and the United Kingdom, and shall thereupon have effect:
(a) as respects dividends paid on or after 6th April 1973 and not later than 5th April 1975; and
(b) in other respects for any year of assessment beginning on or after 6th April 1973.
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.
Done in two originals at London this 2nd day of May, 1973.
For the Government of Ireland:
DONAL O'SULLIVAN.
For the Government of the United Kingdom:
ANTHONY KERSHAW.
THIRD SCHEDULE
Extension of Charge to Tax to Profits and Income Derived from Activities Carried on and Employments Exercised on the Continental Shelf—Supplementary Provisions
Information
1. The holder of a licence granted under the Petroleum and Other Minerals Development Act, 1960, shall, if required to do so by a notice served on him by an inspector, give to the inspector within the time limited by the notice (which shall not be less than thirty days) such particulars as may be required by the notice of—
(a) transactions in connection with activities authorised by the licence as a result of which any person is or might be liable to tax by virtue of section 33; and
(b) emoluments paid or payable in respect of duties performed in an area in which those activities may be carried on under the licence and the persons to whom they were paid or are payable;
and shall take reasonable steps to obtain the information necessary to enable him to comply with the notice.
2. Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column (2) thereof of “Finance Act, 1973, Third Schedule, paragraph 1”.
Collection
3. (1) Subject to the following provisions of this Schedule, where any tax is assessed by virtue of section 33 on a person not resident in the State in respect of profits or gains from activities authorised, or carried on in connection with activities authorised, by a licence granted under the Petroleum and Other Minerals Development Act, 1960, or in respect of profits or gains arising from exploration or exploitation rights connected with activities so authorised or carried on, and any of the tax remains unpaid later than thirty days after it has become due and payable, the Revenue Commissioners may serve a notice on the holder of the licence stating particulars of the assessment, the amount of tax remaining unpaid and the date when it became payable, and requiring the holder of the licence to pay that amount, together with any interest due thereon under section 14 of the Finance Act, 1962, or under section 550 of the Income Tax Act, 1967, within thirty days of the service of the notice.
(2) Any amount of tax which a person is required to pay by a notice under this paragraph may be recovered from him as if it were tax due and duly demanded from him; and he may recover any such amount paid by him from the person on whom the assessment was made as a simple contract debt in any court of competent jurisdiction.
4. Paragraph 3 does not apply to any assessment to tax on emoluments from an office or employment referred to in section 33 (5).
5. The said paragraph 3 does not apply if the profits or gains in respect of which the relevant assessment was made arose to the person on whom it was made in consequence of a contract made by the holder of the licence before the 16th day of May, 1973, unless he is a person connected with the holder or the contract was varied on or after that date.
6. For the purpose of this Schedule, a person shall be regarded as connected with the holder, if he would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
7. Where, on an application made by a person who will or might become liable to tax which, if remaining unpaid, could be recovered under the said paragraph 3 from the holder of a licence, the Revenue Commissioners are satisfied that the applicant will comply with any obligations imposed on him by the Income Tax Acts or the enactments relating to corporation profits tax, they may issue a certificate to the holder of the licence exempting him from the provisions of that paragraph with respect to any tax payable by the applicant; and where such a certificate is issued, that paragraph shall not apply to any such tax which becomes due while the certificate is in force.
8. The Revenue Commissioners may, by notice in writing given to the holder of a certificate issued under paragraph 7, cancel the certificate from such date, not earlier than thirty days after the service of the notice, as may be specified in the notice.
FOURTH SCHEDULE
Protocol
Between the Government of Ireland and the Government of the United Kingdom Amending the Agreement for the Reciprocal Relief of Double Taxation in Respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, Signed on 18th May 1949
The Government of Ireland and the Government of the United Kingdom;
Desiring to conclude a Protocol to amend the Agreement between the Contracting Parties for the reciprocal relief of double taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, signed on 18th May 1949 (hereinafter referred to as “the Agreement”);
Have agreed as follows:
Article 1
In Article VII (1) and (2) of the Agreement for the words “beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of” there shall be substituted the words “controls, directly or indirectly, not less than 10 per cent. of the voting power in”.
Article 2
This Protocol, which shall form an integral part of the Agreement, shall come into force when the last of all such things shall have been done in Ireland and the United Kingdom as are necessary to give the Protocol the force of law in Ireland and the United Kingdom respectively, and shall thereupon have effect in respect of dividends paid on or after 6th April 1973.
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.
Done in two originals at London this 2nd day of May, 1973.
For the Government of Ireland:
DONAL O'SULLIVAN.
For the Government of the United Kingdom:
ANTHONY KERSHAW.
FIFTH SCHEDULE
PART I
Disallowance of Trading Losses and Restriction of Capital Allowances
Change in ownership of company
1. For the purposes of section 39 there is a change in the ownership of a company—
(a) if a single person acquires more than half of the ordinary share capital of a company, or
(b) if two or more persons each acquire a holding of 5 per cent. or more of the ordinary share capital of the company and those holdings together amount to more than half of the ordinary share capital of the company, or
(c) if two or more persons each acquire a holding of the ordinary share capital of the company, and the holdings together amount to more than half of the ordinary share capital of the company, but disregarding a holding of less than 5 per cent. unless it is an addition to an existing holding and the two holdings together amount to 5 per cent. or more of the ordinary share capital of the company.
2. In applying paragraph 1—
(a) the circumstances at any two points of time with not more than three years between may be compared, and a holder at the later time may be regarded as having acquired whatever he did not hold at the earlier time, irrespective of what he has acquired or disposed of in between,
(b) so as to allow for any issue of shares or other re-organisation of capital, the comparison referred to in subparagraph (a) may be made in terms of percentage holdings of the total ordinary share capital at the respective times, so that a person whose percentage holding is greater at the later time may be regarded as having acquired a percentage holding equal to the increase,
(c) in deciding for the purposes of subparagraphs (b) and (c) of paragraph 1, whether any person has acquired a holding of at least 5 per cent. or a holding which makes at least 5 per cent. when added to an existing holding, acquisitions by, and holdings of, persons who are connected with each other shall be aggregated as if they were acquisitions by, and holdings of, one and the same person, and for the purposes of this subparagraph persons shall be regarded as connected with each other if they would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968,
(d) any acquisition of shares under the will or on the intestacy of a deceased person and any gift of shares, if it is shown that the gift is unsolicited and made without regard to the provisions of section 39, shall be left out of account.
3. Where persons, whether members of the company or not, possess extraordinary rights or powers under the articles of association or under any other document regulating the company and, as a consequence, ownership of ordinary share capital may not be an appropriate test of whether there has been a major change in the persons
for whose benefit the losses or capital allowances may ultimately enure, then in considering whether there has been a change in ownership of the company for the purposes of section 39, holdings of all kinds of share capital, including preference shares, or of any particular category of share capital, or voting power or any other special kind of power, may be taken into account instead of ordinary share capital.
4. Where section 39 has operated to restrict relief by reference to a change in ownership taking place at any time, no transaction or circumstance before that time shall be taken into account in determining whether there is any subsequent change in ownership.
Groups of companies
5. (1) A change in the ownership of a company shall be disregarded for the purposes of section 39 if—
(a) immediately before the change, the company is the 75 per cent. subsidiary of another company, and
(b) that other company continues after the change, despite a change in the direct ownership of the first-mentioned company, to own that first-mentioned company as a 75 per cent. subsidiary.
(2) If there is a change in the ownership of a company which has a 75 per cent. subsidiary, whether owned directly or indirectly, then section 39 shall apply as if there had also been a change in the ownership of the said subsidiary unless under subparagraph (1) the change in ownership of the first-mentioned company is to be disregarded.
Provisions as to ownership
6. For the purposes of section 39 and this Schedule—
(a) references to ownership shall be construed as references to beneficial ownership, and references to acquisition shall be construed accordingly,
(b) the expression “ordinary share capital” has the meaning assigned to it by section 226 (2) (b) of the Income Tax Act, 1967,
(c) a company shall be deemed to be a 75 per cent. subsidiary of another company if and so long as not less than 75 per cent. of its ordinary share capital is owned by that other company, whether directly or through another company or other companies, or partly directly and partly through another company or other companies,
(d) the amount of ordinary share capital of one company owned by a second company through another company or other companies, or partly directly and partly through another company or other companies, shall be determined in accordance with the provisions of Part II of this Schedule,
(e) “share” includes “stock”.
Time of change in ownership
7. If any acquisition of ordinary share capital or other property or rights taken into account in determining that there has been a change in ownership of a company was made in pursuance of a contract of sale or option or other contract, or the acquisition was made by a person holding such a contract, and the contract was made on or after the 16th day of May, 1973, the time when the change in ownership took place shall be determined as if the acquisition had been made when the contract was made with the holder or when the benefit of it was assigned to him so that, in the case of a person exercising an option to purchase shares, he shall be regarded as having purchased the shares when he acquired the option.
Time allowed for making assessments
8. Where the operation of section 39 depends on circumstances or events at a time after the change in ownership, but not more than three years after, an assessment to give effect to the provisions of the said section 39 shall not be out of time if it is made—
(a) in case it is an assessment to income tax, within ten years from the end of the year of assessment within which that time or the latest of those times occurs, or
(b) in case it is an assessment to corporation profits tax, within ten years from the end of the accounting period within which that time or the latest of those times occurs.
Information
9. Any person in whose name any shares, or securities of a company are registered shall, if required by notice in writing by an inspector given for the purposes of section 39 state whether or not he is the beneficial owner of those shares or securities or any of them and, if he is not the beneficial owner of those shares or securities or any of them, shall furnish the name and address of the person or persons on whose behalf those shares or securities are registered in his name.
10. Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1973, Fifth Schedule, paragraph 9”.
PART II
Provisions for Determining the Amount of Capital held in a Company Through other Companies
1. Where, in the case of a number of companies, the first company directly owns ordinary share capital of the second and the second directly owns ordinary share capital of the third, then, for the purposes of this Schedule, the first company shall be deemed to own ordinary share capital of the third through the second, and, if the third directly owns ordinary share capital of a fourth, the first shall be deemed to own ordinary share capital of the fourth through the second and third, and the second shall be deemed to own ordinary share capital of the fourth through the third, and so on.
2. In this Part—
(a) any number of companies of which the first company directly owns ordinary share capital of the next and the next directly owns ordinary share capital of the next but one and so on, and, if there are more than three, any three or more of them, are referred to as a series;
(b) in any series—
(i) that company which owns ordinary share capital of another through the remainder is referred to as the first owner;
(ii) that other company the ordinary share capital of which is so owned is referred to as the last owned company;
(iii) the remainder, if one only, is referred to as an intermediary and, if more than one, are referred to as a chain of intermediaries;
(c) a company in a series which directly owns ordinary share capital of another company in the series is referred to as an owner;
(d) any two companies in a series of which one owns ordinary share capital of the other directly, and not through one or more of the other companies in the series, are referred to as being directly related to one another.
3. Where every owner in a series owns the whole of the ordinary share capital of the company to which it is directly related, the first owner shall be deemed to own through the intermediary or chain of intermediaries the whole of the ordinary share capital of the last owned company.
4. Where one of the owners in a series owns a fraction of the ordinary share capital of the company to which it is directly related, and every other owner in the series owns the whole of the ordinary share capital of the company to which it is directly related, the first owner shall be deemed to own that fraction of the ordinary share capital of the last owned company through the intermediary or chain of intermediaries.
5. Where—
(a) each of two or more of the owners in a series owns a fraction, and every other owner in the series owns the whole, of the ordinary share capital of the company to which it is directly related; or
(b) every owner in a series owns a fraction of the ordinary share capital of the company to which it is directly related;
the first owner shall be deemed to own through the intermediary or chain of intermediaries such fraction of the ordinary share capital of the last owned company as results from the multiplication of those fractions.
6. Where the first owner in any series owns a fraction of the ordinary share capital of the last owned body corporate in that series through the intermediary or chain of intermediaries in that series, and also owns another fraction or other fractions of the ordinary share capital of the last owned body corporate, either—
(a) directly, or
(b) through an intermediary or intermediaries which is not a member or are not members of that series, or
(c) through a chain or chains of intermediaries of which one or some or all is not a member or are not members of that series, or
(d) in a case where the series consists of more than three companies, through an intermediary or intermediaries which is a member or are members of the series, or through a chain or chains of intermediaries consisting of some but not all of the companies of which the chain of intermediaries in the series consists,
then, for the purpose of ascertaining the amount of the ordinary share capital of the last owned company owned by the first owner, all those fractions shall be aggregated and the first owner shall be deemed to own the sum of those fractions.
SIXTH SCHEDULE
Spirits (Rates of Ordinary Customs Duty)
Part I
Description of Spirits | Preferential Rates | Full Rates |
(1) | (2) | (3) |
£ | £ | |
For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested | 36.236 | 36.436 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 30.573 | 30.740 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 22.647 | 22.772 |
Part II
Description of Spirits | United Kingdom Rate |
£ | |
For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested | 28.765 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 24.270 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 17.978 |
SEVENTH SCHEDULE
Duties on Tobacco
Section 49.
Part I
Customs
Unmanufactured: | £ | |||
if stripped or stemmed: | ||||
containing 10 per cent. or more by weight of moisture | the | lb. | 5.045 | |
containing less than 10 per cent. by weight of moisture | ” | ” | 5.245 | |
if unstripped or unstemmed: | ||||
containing 10 per cent. or more by weight of moisture | ” | ” | 5.043 | |
containing less than 10 per cent. by weight of moisture | ” | ” | 5.243 | |
Full | Preferential | |||
£ | £ | |||
Manufactured: | ||||
cigars | the | lb. | 5.985 | 5.193 |
cigarettes | ” | ” | 5.870 | 5.097 |
cavendish or negrohead | ” | ” | 5.955 | 5.168 |
cavendish or negrohead manufactured in bond | ” | ” | 5.925 | 5.143 |
reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture | ” | ” | 5.043 | 5.043 |
reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture | the | lb. | 5.243 | 5.243 |
other manufactured tobacco | ” | ” | 5.855 | 5.085 |
snuff containing more than 13 per cent. by weight of moisture | ” | ” | 5.835 | 5.068 |
snuff containing 13 per cent. or less by weight of moisture | ” | ” | 5.955 | 5.168 |
Part II
Customs
Unmanufactured: | £ | ||
if stripped or stemmed: | |||
containing 10 per cent. or more by weight of moisture | the | lb. | 5.043 |
containing less than 10 per cent by weight of moisture | ” | ” | 5.243 |
if unstripped or unstemmed: | |||
containing 10 per cent. or more by weight of moisture | ” | ” | 5.043 |
containing less than 10 per cent. by weight of moisture | ” | ” | 5.243 |
Part III
Customs
Full | Preferential | |||
£ | £ | |||
Manufactured: | ||||
cigars | the | lb. | 5.400 | 5.193 |
cigarettes | ” | ” | 5.298 | 5.097 |
cavendish or negrohead | ” | ” | 5.374 | 5.168 |
cavendish or negrohead manufactured in bond | ” | ” | 5.348 | 5.143 |
reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture | ” | ” | 5.043 | 5.043 |
reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture | ” | ” | 5.243 | 5.243 |
other manufactured tobacco: | ||||
hard pressed tobacco | ” | ” | 4.455 | 4.254 |
other pipe tobacco | ” | ” | 5.129 | 4.928 |
other manufactured tobacco | ” | ” | 5.286 | 5.085 |
snuff containing more than 13 per cent. by weight of moisture | ” | ” | 5.268 | 5.068 |
snuff containing 13 per cent. or less by weight of moisture | ” | ” | 5.374 | 5.168 |
Part IV
Excise
£ | |||
Unmanufactured: | |||
containing 10 per cent. or more by weight of moisture | the | lb. | 5.043 |
containing less than 10 per cent. by weight of moisture | ” | ” | 5.243 |
Manufactured: | |||
cavendish or negrohead manufactured in bond | ” | ” | 5.143 |
EIGHTH SCHEDULE
Scale of Rates of Estate Duty
Section 53.
Principal Value of the Estate | Rate per cent. of duty | |||||
£ | £ | |||||
Exceeding | 10,000 | and | not | exceeding | 11,000 | 4 |
” | 11,000 | ” | ” | ” | 12,500 | 6 |
” | 12,500 | ” | ” | ” | 15,000 | 8 |
” | 15,000 | ” | ” | ” | 17,500 | 10 |
” | 17,500 | ” | ” | ” | 20,000 | 12 |
” | 20,000 | ” | ” | ” | 25,000 | 14 |
” | 25,000 | ” | ” | ” | 30,000 | 16 |
” | 30,000 | ” | ” | ” | 35,000 | 18 |
” | 35,000 | ” | ” | ” | 40,000 | 21 |
” | 40,000 | ” | ” | ” | 45,000 | 24 |
” | 45,000 | ” | ” | ” | 50,000 | 27 |
” | 50,000 | ” | ” | ” | 55,000 | 30 |
” | 55,000 | ” | ” | ” | 60,000 | 33 |
” | 60,000 | ” | ” | ” | 75,000 | 37 |
” | 75,000 | ” | ” | ” | 100,000 | 41 |
” | 100,000 | ” | ” | ” | 150,000 | 45 |
” | 150,000 | ” | ” | ” | 200,000 | 50 |
” | 200,000 | 55 | ||||
NINTH SCHEDULE
Stamp Duties on Instruments
Part I
Bond, Covenant or Instrument of any kind whatsoever.
(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease. | |
For a definite and certain period, so that the total amount to be ultimately payable can be ascertained. | |
Where the total amount does not exceed ten thousand pounds | Exempt |
Where the total amount exceeds ten thousand pounds | |
For every £200 or any fractional part of £200 of the amount secured | 25p |
For the term of life or any other indefinite period. For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable | 25p |
(2) Being a collateral or auxiliary or additional or substituted security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped. | |
Where the amount secured does not exceed ten thousand pounds | Exempt |
Where the total amount to be ultimately payable can be ascertained and exceeds ten thousand pounds | 50p |
In any other case: | |
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable | 5p |
(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age. | |
For every £10, and also for any fractional part of £10, of the annuity | 5p |
Part II
Conveyance or Transfer on sale of any property other than stocks or marketable securities.
(1) Where the amount or value of the consideration for the sale does not exceed one thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds one thousand pounds | Exempt |
(2) Where the amount or value of the consideration for the sale exceeds one thousand pounds but does not exceed two thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration | 25p |
(3) Where the amount or value of the consideration for the sale exceeds two thousand pounds but does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration | 50p |
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:— | |
For every £50, or fractional part of £50, of the consideration or of the value | 50p |
(5) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed seven thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds seven thousand five hundred pounds:— |
If the amount or value of the consideration— | |||||||
Exceeds | £6,000 | and | does | not | exceed | £6,250 | £70 |
” | £6,250 | ” | ” | ” | ” | £6,500 | £80 |
” | £6,500 | ” | ” | ” | ” | £6,750 | £90 |
” | £6,750 | ” | ” | ” | ” | £7,000 | £100 |
” | £7,000 | ” | ” | ” | ” | £7,250 | £110 |
” | £7,250 | ” | ” | ” | ” | £7,500 | £120 |
(6) Where the amount or value of the consideration for the sale exceeds seven thousand five hundred pounds but does not exceed ten thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds ten thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration | £1.00 |
(7) Where the amount or value of the consideration for the sale exceeds ten thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:— | |
For every £50, or fractional part of £50, of the consideration | £1.50 |
(8) Of any other kind whatsoever not hereinbefore described:— | |
For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred | £2.50 |
Part III
(3) For any other definite term or for any indefinite term of any lands, tenements, or heritable subjects— | |
Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and— | |
(a) The amount or value of such consideration does not exceed one thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds one thousand pounds | Exempt |
(b) The amount or value of such consideration exceeds one thousand pounds but does not exceed two thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value | 25p |
(c) The amount or value of such consideration exceeds two thousand pounds but does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value | 50p |
(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed seven thousand five hundred pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds seven thousand five hundred pounds:— |
If the amount or value of the consideration— | |||||||
Exceeds | £6,000 | and | does | not | exceed | £6,250 | £70 |
” | £6,250 | ” | ” | ” | ” | £6,500 | £80 |
” | £6,500 | ” | ” | ” | ” | £6,750 | £90 |
” | £6,750 | ” | ” | ” | ” | £7,000 | £100 |
” | £7,000 | ” | ” | ” | ” | £7,250 | £110 |
” | £7,250 | ” | ” | ” | ” | £7,500 | £120 |
(e) The amount or value of such consideration exceeds seven thousand five hundred pounds but does not exceed ten thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds ten thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value | £1.00 |
(f) The amount or value of such consideration exceeds ten thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:— | |
For every £50, or fractional part of £50, of the amount or value | £1.50 |
(g) The case is of any other kind whatsoever not hereinbefore described:— | |
For every £50, or fractional part of £50, of the amount or value | £2.50 |
Where the consideration or any part of the consideration is any rent: | |
In respect of such consideration: | |
If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate: |
If the term does not exceed 35 years, or is indefinite. | If the term exceeds 35 years, but does not exceed 100 years. | If the term exceeds 100 years. | |||||
Not exceeding £5 per annum | 5p | 30p | 60p | ||||
Exceeding— | |||||||
£5 | and | not | exceeding | £10 | 10p | 60p | £1.20 |
£10 | ” | ” | ” | £15 | 15p | 90p | £1.80 |
£15 | ” | ” | ” | £20 | 20p | £1.20 | £2.40 |
£20 | ” | ” | ” | £25 | 25p | £1.50 | £3.00 |
£25 | ” | ” | ” | £50 | 50p | £3.00 | £6.00 |
£50 | ” | ” | ” | £75 | 75p | £4.50 | £9.00 |
£75 | ” | ” | ” | £1.00 | £1.00 | £6.00 | £12.00 |
£100 | |||||||
For every full sum of £50, and also for any fractional part of £50 thereof | 50p | £3.00 | £6.00 | ||||
PART IV
Mortgage, Bond, Debenture, Covenant (except a marketable security) and Warrant of Attorney to confess and enter up judgment.
(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money— | |
Not exceeding ten thousand pounds | Exempt |
Exceeding ten thousand pounds— | |
For every two hundred pounds, or any fractional part of two hundred pounds, of the amount secured | 25p |
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped— | |
Where the amount secured does not exceed ten thousand pounds | Exempt |
Where the amount secured exceeds ten thousand pounds | 50p |
(3) Being an equitable mortgage: | |
Where the amount secured does not exceed ten thousand pounds | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every one hundred pounds, and also for any fractional part of one hundred pounds | 5p |
(4) Transfer, Assignment, or Disposition of any mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment. | |
Where the amount secured does not exceed ten thousand pounds | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every two hundred pounds, and also for any fractional part of two hundred pounds, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear | 5p |
And also where any further money is added to the money already secured | The same duty as a principal security for such further money. |
(5) Reconveyance, Release, Discharge, Surrender, Resurrender, or Renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured: | |
Where the amount secured does not exceed ten thousand pounds | Exempt |
Where the amount secured exceeds ten thousand pounds: | |
For every two hundred pounds, and also for any fractional part of two hundred pounds of the total amount or value of the money at any time secured | 5p |
TENTH SCHEDULE
Amendment of Enactments
Number and Year | Short Title | Amendment |
(1) | (2) | (3) |
No. 22 of 1972 | In section 1 (1), in the definition of “livestock”, “and pigs” shall be substituted for “pigs and horses”; in the definition of “taxable period”, “provided that the taxable period immediately following that commencing on the 1st day of May, 1973, shall be the period commencing on the 1st day of July, 1973, and ending on the 2nd day of September, 1973, and the next succeeding taxable period shall be the period commencing on the 3rd day of September, 1973, and ending on the 31st day of October, 1973” shall be inserted after “November”; and in the definition of “manufacturer”, “and, in relation to goods of a kind specified in the Fourth Schedule, includes a person who in the course of business supplies or arranges for the supply of materials to another person for the purpose of having any such goods made or assembled on his behalf by that other or another person” shall be inserted after “goods”. | |
In section 3, in subsection (1), “, subject to subsection (1A),” shall be inserted after “in relation to goods, shall”; and in subsection (5) (b) “for the time being specified in section 11 (1) (c)” shall be substituted for “of 30.26 per cent.”. | ||
In section 5 (1), “not being a delivery deemed in accordance with section 3 (1 A) to be a rendering of services”, shall be inserted after “goods”. | ||
In section 8, the following subsection shall be substituted for subsection (1) “(1) In this section references to a farming business do not include references to fur farming.”; and in subsection (3), in paragraph (a) (i), “paragraphs (vii), (xii), (xiv) and (xv) of the Second Schedule,” shall be inserted after “specified in”; in paragraph (b) (ii), “or which are goods of a kind specified in paragraphs (vi) to (viii) or (xii) to (xv) of the Second Schedule, delivered to him by persons other than accountable persons” shall be inserted after “accountable persons”; and “either of the rates for the time being specified in paragraphs (a) or (d) of subsection (1) of section 11” shall be substituted for “the rate of 5.26 per cent.”. | ||
In section 10, in subsection (7), “14.81” shall be substituted for “19.20”; in subsection (8) (b) “45” shall be substituted for “60”. | ||
In section 11, in subsection (1) (d), “, other than consideration to which paragraph (b) applies,” shall be inserted after “consideration”, “, (v) or (xvi)” shall be substituted for “or(v)” and “and (xii) to (xv)” shall be inserted after “(viii)”; in subsection (2), “for the time being specified in subsection (1) (c)” shall be substituted for “of 30.26 per cent.” and “for the time being specified in subsection (1) (a) on” shall be substituted for “of 5.26 per cent. of”; and in subsection (3), “paragraph (xvi) of the Second Schedule and paragraph (xxxii) of Part I of the Third Schedule,” shall be inserted after “10 (8) (c),”. | ||
In section 12, in subsection (1), “tax at the rate specified in section 11 (1) (a) on” shall be substituted for “5.26 per cent. of” in both places where it occurs; in subsection (3) (a), “except to the extent that such provision constitutes a rendering of services in respect of which he is accountable for tax,” shall be added. | ||
In section 13, in subsection (2) (b), “, tax were chargeable in respect of the delivery or rendering” shall be inserted after “another accountable person”; and the following subsection shall be substituted for subsection (4) — “(4) For the purposes of this section farming does not include fur farming by a person other than a person to whom paragraph (c) or (d) of section 8 (3) applies.” | ||
In section 15, in subsection (1), “specified in section 11 (1) (a) on” shall be substituted for “of 5.26 per cent. of”; “specified in section 11 (1) (c) on” shall be substituted for “of 30.26 per cent. of” and “specified in section 11 (1) (e) on” shall be substituted for “of 16.37 per cent. of”; in subsection (2), “and (xii) to (xv)” shall be inserted after “(viii)” and in subsection (4) (b), “14.81” shall be substituted for “19.20”. | ||
In section 17 (1), “at any of the rates specified in section 11 (1), including the rate of zero per cent.,” shall be inserted after “chargeable”. | ||
In section 25(2), “11 (1B) or” shall be inserted before “23”. | ||
In section 32 (1) (b), “by a person of a service which is connected with any” shall be substituted for “of a service by a person for the purpose of a”. | ||
In the Third Schedule, in Part I, “other than horses and greyhounds” shall be added to paragraph (iv); “for a purpose other than the production of food” shall be added to paragraph (vi); “including textile” shall be substituted in paragraph (xi) for “excluding”; “other than food and drink of a kind specified in paragraph (xii) of the Second Schedule” shall be added to paragraph (xv); and “other than by oral consumption” shall be inserted in paragraph (xvi), after “use”. |
ELEVENTH SCHEDULE
Enactments Repealed
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
54 & 55 Vict., c. 39 | Stamp Act, 1891 | In section 83, the words “makes, issues” and “or offers for subscription”. In the First Schedule, the headings—“Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Debenture for securing the payment or repayment of money or the transfer or retransfer of stock”, “Foreign Security” and subheads (1), (3), (4) and (5) of the heading “Marketable Security”. Sections 112 and 113. |
59 & 60 Vict., c.28 | Finance Act, 1896 | Section 12. |
62 & 63 Vict., c. 9 | Finance Act, 1899 | Section 8. |
3 Edw. VII, c. 46 | Revenue Act, 1903 | Section 5. |
7 Edw. VII, c. 13 | Finance Act, 1907 | Section 10. |
7 Edw. VII, c. 24 | Limited Partnerships Act, 1907 | Section 11. |
No. 22 of 1965 | Paragraph (A) of subsection (1) and subsection (4) of section 31. |