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Uimhir 19 de 1975
AN tACHT AIRGEADAIS (Uimh. 2), 1975
[An tiontú oifigiúil]
Méadú ar rátaí áirithe cánach ioncaim do 1975-76.
1.—(1) Beidh éifeacht ag alt 3 den Acht Airgeadais, 1974, arna leasú le halt 10 den Acht Airgeadais, 1975, i ndáil le muirearú i leith cánach ioncaim don bhliain 1975-76 a dhéanamh maidir leis an oiread (más ann) is mó ná £1,550 don bhliain sin ioncam inchánach pearsan aonair (seachas pearsa aonair ag gníomhú i gcáil mhuiníneach nó i gcáil ionadaí) is inmhuirir i leith cánach ioncaim don bhliain sin, ionann is dá ndéanfaí gach ráta cánach dá dtagraítear i míreanna (b) agus (c) d'fho-alt (2) a mhéadú 10 faoin gcéad den ráta sin.
(2) Déanfar gach tagairt don ráta caighdeánach in alt 127 (1) (e), sa choinníoll a ghabhann le halt 143 (3) (b) (a cuireadh isteach leis an Acht Airgeadais, 1975), in alt 153 (1) (dd), in alt 233 (2) (b) agus in alt 525 (1) (i) den Acht Cánach Ioncaim, 1967, a fhorléiriú, maidir leis an ráta caighdeánach cánach i ndáil leis an mbliain 1975-76, mar thagairt don ráta caighdeánach arna mhéadú 10 faoin gcéad den ráta sin.
(3) Beidh éifeacht ag alt 497 den Acht Cánach Ioncaim, 1967, i leith aisíocaí cánach ioncaim a bheidh le deánamh don bhliain 1975-76, ionann is dá gcuirfí “de réir an ráta chaighdeánaigh, de réir an ráta sin arna mhéadú 10 faoin gcéad den ráta sin nó de réir ceann amháin nó níos mó de na hard-rátaí, méadaithe, i gcás gach ráta acu sin, 10 faoin gcéad den ráta sin, de réir mar is iomchuí” a chur in ionad “de réir an ráta chaighdeánaigh cánach, nó de réir an ardráta nó na n-ard-rátaí, de réir mar a bheidh”.
(4) I gcás measúnacht i leith cánach ioncaim don bhliain 1975-76 a bheith déanta ar phearsa aonair roimh thosach feidhme an Achta seo, féadfaidh cigire cibé measúnacht bhreise is gá chun éifeacht a thabhairt d'fhorálacha an Achta seo a dhéanamh ar an bpearsa aonair.
Leasú ar an Acht Cánach Breisluacha, 1972.
2.—(1) Leasaítear leis seo an tAcht Cánach Breisluacha, 1972, trí na míreanna seo a leanas a chur leis an Dara Sceideal—
“(xvii) éadaí, lena n-áirítear ciarsúir theicstíleacha agus coisbheart;
(xviii) faibricí, abhras agus snáth de chineál a úsáidtear de ghnáth ag monarú éadaí, lena n-áirítear leaisticí, téip agus ábhar stuála san fhoirm a sholáthraítear le haghaidh monarú éadaí;
(xix) leathar boinn agus uachtair de chineál a sholáthraítear le haghaidh coisbheart a mhonarú agus a dheisiú agus freisin boinn, sála agus boinn istigh d'ábhar ar bith;
(xx) (a) gual, móin agus ábhair thathagacha eile a chuirtear ar díol mar bhreosla amháin,
(b) gás de chineál a úsáidtear le haghaidh téacháin nó soilsiúcháin tís nó tionscail, cibé acu i bhfoirm ghásach nó i bhfoirm leachtach dó, ach gan gás is gnách a úsáid le miotail a tháthú agus a ghearradh ná gás a dhíoltar mar bhreosla lastóirí a áireamh,
(c) leictreachas,
(d) ola hidreacarbóin de chineál a úsáidtear le haghaidh téacháin tís nó tionscail nach ola hidreacarbóin a dhíoltar le húsáid in innill dhócháin inmheánaigh.”.
(2) De dhroim an leasaithe a shonraítear i bhfo-alt (1) déantar leis seo an tAcht Cánach Breisluacha, 1972, a leasú tuilleadh mar a shonraítear sa Sceideal a ghabhann leis an Acht seo.
Cúram agus bainistí cánacha agus dleachtanna.
3.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
4.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1975, a ghairm den Acht seo.
(2) Forléireofar alt 1 den Acht seo i dteannta na nAchtanna Cánach Ioncaim.
(3) Forléireofar alt 2 den Acht seo agus an Sceideal a ghabhann leis an Acht seo i dteannta an Achta Cánach Breisluacha, 1972, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(4) Measfar gur tháinig alt 2 den Acht seo agus an Sceideal a ghabhann leis an Acht seo i ngníomh, agus glacfaidh siad éifeacht, amhail ar an lú lá d'Iúil, 1975, agus ón lá sin amach.
AN SCEIDEAL
Leasú ar Achtachán
Uimhir agus Bliain | Gearrtheideal | Leasú |
(1) | (2) | (3) |
In alt 8— (a) i bhfo-alt (3) (a) (i)— | ||
(i) cuirfear “, (xv) agus (xx) den Dara Sceideal” in ionad “agus (xv) den Dara Sceideal” (a cuireadh isteach leis an Acht Airgeadais, 1973 (Uimh. 19 de 1973)), agus | ||
(ii) cuirfear “agus (xxii) de Chuid I den Tríú Sceideal” in ionad “, (xxii) agus (xxiii) de Chuid I den Tríú Sceideal”, agus | ||
(b) i bhfo-alt (3) (b) (ii), cuirfear “, (xii) go (xv) nó (xvii) go (xx)” in ionad “nó (xii) go (xv)” (a cuireadh isteach leis an Acht Airgeadais, 1973). | ||
In alt 11— | ||
(a) i bhfo-alt (1) (b), cuirfear “, (xii) go (xv) agus (xvii) go (xx)” in ionad “agus (xii) go (xv)” (a cuireadh isteach leis an Acht Airgeadais, 1973), agus | ||
(b) i bhfo-alt (1) (d) cuirfear “, (xii) go (xv) agus (xvii) go (xx)” in ionad “agus (xii) go (xv)” (a cuireadh isteach leis an Acht Airgeadais, 1973). | ||
In alt 15, i bhfo-alt (2) (a) (ii), cuirfear “, (xii go (xv) agus (xvii) go (xx)” in ionad “agus (xii) go (xv)” (a cuireadh isteach leis an Acht Airgeadais, 1973). | ||
Sa Tríú Sceideal— | ||
(a) i gCuid I— | ||
(i) scriosfar míreanna (xi), (xii) agus (xiii), | ||
(ii) cuirfear an mhír seo a leanas in ionad mhír (xxiii): | ||
“(xxiii) breosla seachas breosla de chineál a shonraítear i mír (xx) den Dara Sceideal;”, | ||
(iii) i mír (xxiv), cuirfear “seachas olaí hidreacarbóin de chineál a shon-raítear i mír (xx) den Dara Sceideal” isteach i ndiaidh “(lena n-áirítear bealaidh)”, agus | ||
(iv) i mír (xxviii), cuirfear “sa Dara Sceideal nó” isteach i ndiaidh “a shonraítear”, agus | ||
(b) cuirfear an mhír seo a leanas le Cuid II: | ||
“(viii) earraí de chineál a shonraítear i mír (xvii) den Dara Sceideal a fhruiliú”. |
Number 19 of 1975
FINANCE (No. 2) ACT, 1975
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
1974, No. 27 | |
1975, No. 6 | |
1967, No. 6 | |
1972, No. 22 | |
Number 19 of 1975
FINANCE (No. 2) ACT, 1975
Increase in certain rates of income tax for 1975-76.
1.—(1) Section 3 of the Finance Act, 1974, as amended by section 10 of the Finance Act, 1975, shall have effect, in relation to the charge to income tax for the year 1975-76 in respect of so much (if any) of the taxable income for that year as exceeds £1,550 of an individual (other than an individual acting in a fiduciary or representative capacity) who is chargeable to income tax for that year, as if each rate of tax referred to in paragraphs (b) and (c) of subsection (2) were increased by 10 per cent. of that rate.
(2) Each reference to the standard rate in section 127 (1) (e), the proviso to section 143 (3) (b) (inserted by the Finance Act, 1975), section 153 (1) (dd), section 233 (2) (b) and section 525 (1) (i) of the Income Tax Act, 1967, shall, in respect of the standard rate of tax in relation to the year 1975-76, be construed as a reference to the standard rate increased by 10 per cent. of that rate.
(3) Section 497 of the Income Tax Act, 1967, shall have effect, in respect of repayments of income tax falling to be made for the year 1975-76, as if at the standard rate, at that rate increased by 10 per cent. of that rate or at one or more of the higher rates increased, in the case of each such rate, by 10 per cent. of that rate, as may be appropriate” were substituted for “at the standard rate of tax or at the higher rate or rates, as the case may be”.
(4) Where an assessment to income tax for the year 1975–76 has been made upon an individual before the commencement of this Act, such additional assessment as may be necessary to give effect to the provisions of this section may be made on the individual by an inspector.
Amendment of Value-Added Tax Act, 1972.
2.—(1) The Value-Added Tax Act, 1972, is hereby amended by the addition of the following paragraphs to the Second Schedule—
“(xvii) clothing, including textile handkerchiefs and footwear;
(xviii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;
(xix) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;
(xx) (a) coal, peat and other solid substances held out for sale solely as fuel,
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
(c) electricity,
(d) hydrocarbon oil of a kind used for domestic or industrial heating not being hydrocarbon oil sold for use in internal combustion engines.”.
(2) In consequence of the amendment specified in subsection (1), the Value-Added Tax Act, 1972, is hereby further amended as specified in the Schedule to this Act.
Care and management of taxes and duties.
3.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
4.—(1) This Act may be cited as the Finance (No. 2) Act, 1975.
(2) Section 1 of this Act shall be construed together with the Income Tax Acts.
(3) Section 2 of and the Schedule to this Act shall be construed together with the Value-Added Tax Act, 1972, and the enactments amending or extending that Act.
(4) Section 2 of and the Schedule to this Act shall be deemed to have come into force and shall take effect as on and from the 1st day of July, 1975.
SCHEDULE
Amendment of Enactment
Section 2 (2)
Number and Year | Short Title | Amendment |
(1) | (2) | (3) |
No. 22 of 1972 | In section 8— | |
(a) in subsection (3) (a) (i)— | ||
(i) “, (xv) and (xx) of the Second Schedule” shall be substituted for “and (xv) of the Second Schedule” (inserted by the Finance Act, 1973 (No. 19 of 1973)), and | ||
(ii) “and (xxii) of Part I of the Third Schedule” shall be substituted for “, (xxii) and (xxiii) of Part I of the Third Schedule”, and | ||
(b) in subsection (3) (b) (ii), “, (xii) to (xv) or (xvii) to (xx)” shall be substituted for “or (xii) to (xv)” (inserted by the Finance Act, 1973). | ||
In section 11— | ||
(a) in subsection (1) (b), “, (xii) to (xv) and (xvii) to (xx)” shall be substituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973), and | ||
(b) in subsection (1) (d) “, (xii) to (xv) and (xvii) to (xx)” shall be substitued for “and (xii) to (xv)” (inserted by the Finance Act, 1973). | ||
In section 15, in subsection (2) (a) (ii) “, (xii) to (xv) and (xvii) to (xx)” shall be subtituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973). | ||
In the Third Schedule— | ||
(a) in Part I— | ||
(i) paragraphs (xi), (xii) and (xiii) shall be deleted, | ||
(ii) the following paragraph shall be substituted for paragraph (xxiii): | ||
“(xxiii) fuel other than fuel of a kind specified in paragraph (xx) of the Second Schedule;”, | ||
(iii) in paragraph (xxiv), “other than hydrocarbon oils of a kind specified in paragraph (xx) of the Second Schedule” shall be inserted after “(including greases)”, and | ||
(iv) in paragraph (xxviii), “the Second Schedule or” shall be inserted after “specified in”, and | ||
(b) in Part II, the following paragraph shall be added: | ||
“(viii) the hiring of goods of a kind specified in paragraph (xvii) of the Second Schedule”. |