As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 21 of 1989
TRUSTEE SAVINGS BANKS ACT, 1989
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Modification of Act to conform with changes in company, banking and building society law. | |
Establishment and Licensing of Trustee Savings Banks
Prohibition on carrying on of business of a trustee savings bank without a licence. | |
Trustees of Trustee Savings Banks
Disqualification for being a trustee of a trustee savings bank. | |
Provisions in relation to property of trustee savings banks and legal proceedings. |
Supervision of Trustee Savings Banks
Management and Administration of Trustee Savings Banks
Appointment, qualification and removal of auditor of trustee savings bank. | |
Report of auditor of trustee savings bank and right of access to its books. | |
Amalgamation of Trustee Savings Banks
Approval of Minister and Central Bank of amalgamation of trustee savings banks. | |
Rights and obligations in relation to transferred securities. | |
Miscellaneous
Authorisation by Minister of reorganisation of trustee savings banks into companies. | |
Enactments Repealed
Matters to be provided for by the Rules of a Trustee Savings Bank
Acts Referred to | |
1966, No. 29 | |
Bankers' Books Evidence Act, 1879 | 1879, c. 11 |
Bankers' Books Evidence Acts, 1879 and 1959 | |
Bills of Sale (Ireland) Acts, 1879 and 1883 | |
Capital Gains Tax Acts | |
1971, No. 24 | |
1963, No. 33 | |
Companies Acts, 1963 to 1986 | |
Customs, Inland Revenue, and Savings Banks Act, 1880 | 1880, c. 40 |
1972, No. 27 | |
Finance Act, 1895 | 1895, c. 16 |
1940, No. 14 | |
1942, No. 14 | |
1946, No. 15 | |
1959, No. 18 | |
1968, No. 33 | |
1968, No. 37 | |
1973, No. 19 | |
1973, No. 25 | |
Insurance Acts, 1909 to 1989 | |
Judgment Mortgage (Ireland) Act, 1850 | 1850, c. 29 |
Minimum Notice and Terms of Employment Acts, 1973 to 1984 | |
National Debt (Supplemental) Act, 1888 | 1888, c. 15 |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
Post Office Savings Banks Act, 1863 | 1863, c. 14 |
Pre-Union Irish statute 33 Geo. II c. 14 (Ir.) | 1759, c. 14 |
Redundancy Payments Acts, 1967 to 1984 | |
Registration of Deeds Act, 1707 | 1707, c. 10 |
1964, No. 16 | |
Revenue Act, 1903 | 1903, c. 46 |
Savings Banks Act, 1880 | 1880, c. 36 |
Savings Banks Act, 1887 | 1887, c. 30 |
Savings Banks Act, 1891 | 1891, c. 21 |
Savings Banks Act, 1904 | 1904, c. 8 |
Savings Banks Act, 1920 | 1920, c. 12 |
1958, No. 23 | |
Savings Banks (Barrister) Act, 1876 | 1876, c. 52 |
Savings Bank Investment Act, 1863 | 1863, c. 25 |
Savings Bank Investment Act, 1866 | 1866, c. 5 |
Savings Bank Investment Act, 1869 | 1869, c. 59 |
1965, No. 27 | |
Trustee Savings Banks Act, 1863 | 1863, c. 25 |
Trustee Savings Banks Act, 1887 | 1887, c. 47 |
Trustee Savings Banks Act, 1918 | 1918, c. 4 |
1965, No. 11 | |
1979, No. 17 | |
Trustee Savings Banks Acts, 1863 to 1979 | |
1977, No. 10 | |
War Loan (Supplemental Provisions) Act, 1915 | 1915, c. 93 |
Number 21 of 1989
TRUSTEE SAVINGS BANKS ACT, 1989
PART I
Preliminary and General
Short title.
1.—This Act may be cited as the Trustee Savings Banks Act, 1989.
Commencement.
2.—This Act shall come into operation on such day or days as, by order or orders made by the Minister under this section, may be fixed therefor either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions.
Interpretation.
3.—(1) In this Act, save where the context otherwise requires—
“the Act of 1963” means the Companies Act, 1963;
“the Acts” means the Trustee Savings Banks Acts, 1863 to 1979;
“the Central Bank” means the Central Bank of Ireland;
“company”, “equity share capital”, “holding company” and “subsidiary” have the meanings assigned to them by the Act of 1963;
“the Companies Acts” means the Act of 1963 and every Act which is to be construed with it as one Act;
“the Court” means the High Court;
“deposit” includes a deposit in a current account;
“depositor” means a person who maintains a deposit with a trustee savings bank and cognate words shall be construed accordingly;
“former bank” means a trustee savings bank that immediately before the commencement of Part II stood certified under the Acts;
“licence” has the meaning assigned to it by section 10;
“the Minister” means the Minister for Finance;
“the special account” has the meaning assigned to it by section 32;
“trustee savings bank” has the meaning assigned to it by section 9.
(2) In this Act—
(a) a reference to any enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended, adapted or extended by or under any subsequent enactment including this Act or regulations made under this Act,
(b) a reference to a Part, section or schedule is a reference to a Part, section of, or schedule to, this Act unless it is indicated that reference to some other enactment is intended,
(c) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended,
(d) a reference to any provision of this Act shall, where appropriate, be construed as a reference to that provision as modified by regulations.
Regulations and directions.
4.—(1) Without prejudice to any specific provision of this Act, any regulations thereunder may contain such incidental, consequential, transitional or supplementary provisions (including provisions for the purpose of effecting the transition from the enactments repealed by section 7 of this Act) as may appear to the Minister to be necessary or proper for any purpose of this Act or in consequence of, or to give full effect to, any provision of this Act.
(2) Every regulation made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(3) (a) The Central Bank may give a direction to a trustee savings bank in relation to any matter (other than a matter in relation to which a direction may be given by the Central Bank to a trustee savings bank under any other provision of this Act) connected with the business carried on by the bank or where it considers it necessary to do so in the interest of the orderly and proper regulation of trustee savings banks.
(b) A person who fails or refuses to comply with a direction under this subsection shall be guilty of an offence.
(4) (a) A direction by the Central Bank under this Act shall be given in writing by an officer of the Central Bank duly authorised for that purpose.
(b) The provisions of subsection (1) shall, subject to any necessary modifications, apply to such a direction as they apply to regulations.
(c) Such a direction may be given to a trustee savings bank by sending it by ordinary prepaid post to the secretary or other like officer of the bank addressed to him at the chief office of the bank.
(d) The Central Bank may by a direction under this paragraph amend or revoke a direction given by it under this Act including this paragraph.
Regulations to remove difficulties.
5.—If, in any respect, any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may by regulations do anything which appears to him to be necessary or expedient for removing that difficulty, for bringing that provision into operation, or for securing or facilitating its operation, and any such regulations may modify any provision of this Act so far as may be necessary or expedient for carrying such provision into effect for the purposes aforesaid but no regulations shall be made under this section in relation to any provision of this Act after the expiration of 3 years commencing on the day on which the relevant provision of this Act came into operation.
Modification of Act to conform with changes in company, banking and building society law.
6.—(1) If, on any modification of the enactments in force relating to companies, banks or building societies, it appears to the Minister to be expedient to modify the provisions of this Act for the purpose of assimilating the law relating to trustee savings banks to the modifications of the law relating to companies, banks or building societies, the Minister may by regulations make such modification of any provisions of this Act as he thinks appropriate for that purpose.
(2) The power conferred by subsection (1) includes power to modify the relevant provisions of this Act so as to—
(a) confer power to make orders, regulations or other instruments,
(b) provide for the charging of fees but not for the making of any charge in the nature of taxation.
(3) Regulations under this section may—
(a) make consequential amendments to or repeals of other provisions of this Act,
(b) make such transitional or saving provisions as appear to the Minister to be necessary or expedient.
(4) In this section “modification” includes any addition and, as regards modifications of the enactments relating to companies, banks or building societies, any modification whether effected by any future Act or by an instrument made after the passing of this Act under an Act whenever passed.
Repeals and savings.
7.—(1) The enactments specified in column (2) of the First Schedule are hereby repealed to the extent specified in column (3) of that Schedule.
(2) In so far as any instrument made or other thing whatsoever done under any provision repealed by this Act could have been made or done under a corresponding provision of this Act, it shall not be invalidated by the repeal of that provision but, if in force immediately before that provision was repealed, shall have effect as if made or done under the corresponding provision of this Act.
(3) A reference in any statute or instrument made under statute or in any book, record or other document to a former bank shall be construed as a reference to a trustee savings bank.
Expenses.
8.—(1) The expenses incurred by the Minister in the administration of this Act shall be paid out of moneys provided by the Oireachtas.
(2) The expenses incurred by the Central Bank in the administration of this Act shall be paid out of the general fund of the Central Bank.
PART II
Establishment and Licensing of Trustee Savings Banks
“Trustee savings bank”.
9.—(1) In this Act “trustee savings bank” means a society formed for the purpose of establishing and maintaining an institution in the nature of a bank conforming to the provisions of this Act—
(a) whose business is managed and administered under the supervision of trustees in accordance with those provisions, and
(b) that carries on, in pursuance of a licence and in accordance with those provisions and rules made by its trustees and subject to the general supervision of the Central Bank, any one or more of the following:
(i) the business of accepting deposits payable on demand or on notice or at a fixed or determinable future date,
(ii) the business normally carried on by a former bank,
(iii) the business of providing, with the consent of the Central Bank, any other financial service.
(2) A trustee savings bank may, with the consent of the Central Bank, carry on business outside the State.
(3) In the exercise of any of its functions under this Act the Central Bank shall not be required to treat assets or liabilities of trustee savings banks outside the State as if they were held in the State.
Licences.
10.—(1) Subject to the provisions of this Act, the Central Bank may, on application to it in that behalf by the trustees of the society concerned, grant or refuse to grant to them a licence authorising them to establish, maintain, and carry on the business of, a trustee savings bank (in this Act referred to as “a licence”).
(2) The Central Bank shall not refuse to grant a licence without the consent of the Minister and unless it is satisfied that the grant of the licence would not be in the interest of the orderly and proper regulation of trustee savings banks or that there is not compliance with this Act as respects the institution, or the trustees, concerned and the Minister shall not grant his consent to the refusal unless he is satisfied that the grant of the licence would not be in the interest of the orderly and proper regulation of trustee savings banks or that there is not compliance with this Act as respects the institution, or the trustees, concerned.
(3) Whenever the Central Bank proposes to refuse to grant a licence to the trustees of a society—
(a) it shall notify them in writing of its intention to seek the consent of the Minister to the refusal and of its reasons for the refusal and that they may, within 21 days of the giving of the notification, make representations in writing to the Minister in relation to the proposed refusal,
(b) the trustees may make such representations to the Minister within the time aforesaid, and
(c) the Minister shall, before deciding whether to give or withhold his consent to the proposed refusal, consider any representations duly made to him under this subsection.
(4) (a) Subject to paragraph (b) of this subsection, the Central Bank shall, not later than 6 months after the receipt of an application therefor, either grant the licence or give a notification under subsection (3) (a) to the persons who made the application.
(b) Paragraph (a) shall have effect in relation to a case where, pursuant to subsection (6), the Central Bank requests the persons concerned to furnish information in relation to an application for a licence as if the reference to the receipt of an application were a reference to the furnishing of the information.
(5) An application for a licence shall be in such form and contain information in relation to such matters as the Central Bank may specify.
(6) The Central Bank may, following the receipt by it of an application for a licence, request the persons concerned in writing to furnish information to it in relation to specified matters and the persons shall comply with the request.
(7) Where, immediately before the commencement of this section, a former bank was carrying on business, the Central Bank shall, upon application therefor by its trustees, grant to them, as soon as may be thereafter, a licence in respect of its business and the licence shall have, and be deemed to have had, effect as on and from such commencement.
(8) The grant of a licence shall not constitute a warranty as to the solvency of the institution concerned and the Central Bank shall not be liable in respect of any losses incurred through the insolvency or default of a person to whom a licence is granted or the trustee savings bank in respect of which it is granted.
(9) The Central Bank may amend a licence by inserting therein or deleting therefrom, as appropriate, the names of trustees of the trustee savings bank concerned.
Prohibition on carrying on of business of a trustee savings bank without a licence.
11.—(1) A person, other than a person authorised so to do by a licence, shall not, on his own behalf or on behalf of any other person in or outside the State, carry on the business of a trustee savings bank or hold himself out or represent himself as carrying on such a business.
(2) For the purposes of this section, a person shall be deemed to hold himself out as carrying on the business of a trustee savings bank if he does an act specified in section 14 (2).
(3) A person who contravenes this section shall be guilty of an offence.
Conditions of licences.
12.—(1) Subject to subsection (2), a licence shall be subject to such conditions, if any, as the Central Bank may impose and specify at the time of the grant thereof, being conditions that in the opinion of the Bank are calculated to promote the proper and orderly regulation of trustee savings banks.
(2) The conditions of a licence may be amended, revoked or added to, and conditions may be imposed in relation to a licence, from time to time by the Central Bank if, in the opinion of the Central Bank, the amendment, revocation, addition or imposition is calculated to promote the orderly and proper regulation of trustee savings banks.
(3) Whenever the Central Bank proposes to impose a condition in relation to a licence or to amend or add to the conditions of a licence—
(a) it shall notify in writing the persons who hold the licence or to whom the licence is intended to be granted of its intention to impose the condition or to amend or add to the conditions of the licence, as the case may be, and of its reasons for so doing and that they may, within 21 days of the giving of the notification, make representations in writing to the Central Bank in relation to the imposition, amendment or addition, as the case may be,
(b) the persons may make such representations to the Central Bank within the times aforesaid,
(c) the Central Bank shall, before deciding to impose the condition or amend or add to the conditions of the licence, consider any representations duly made to it under this subsection, and
(d) if any representations are duly made to the Central Bank under this subsection, it may, upon the expiration of the period of 21 days aforesaid, withdraw the proposal aforesaid or impose such a condition or effect such amendments of or additions to the conditions of the licence as, having regard to the representations, the Central Bank considers appropriate subject only to the proviso that the action taken by the Central Bank shall not be such as to render compliance with the conditions of the licence more onerous than it would have been if the conditions of the licence had been those contained in the licence at the time of the giving of the notification under paragraph (a) as amended or added to or otherwise affected in accordance with the notification.
(4) A person who fails or refuses to comply with a condition of a licence shall be guilty of an offence.
Revocation of licences.
13.—(1) The Central Bank may, with the consent of the Minister, revoke a licence—
(a) if the holders of the licence so request,
(b) if the institution concerned has not commenced to carry on the business authorised by the licence within 12 months of the date on which the licence was granted,
(c) if the trustee savings bank concerned is being wound up,
(d) if the trustee savings bank becomes unable to meet its obligations to its creditors or suspends payments lawfully due by it or, in the opinion of the Central Bank—
(i) no longer possesses funds that are sufficient for the purposes of the business aforesaid, or
(ii) can no longer be relied upon to fulfil its obligations to its creditors, including the repayment of deposits held by it and the payment of interest thereon,
(e) if the trustee savings bank is convicted on indictment of an offence under this Act or is convicted of an offence involving fraud or dishonesty,
(f) if, since the grant of the licence, the circumstances relevant to the grant have changed and are such that, if an application for the grant of a licence were made in the changed circumstances, the grant thereof would be refused,
(g) if the Central Bank is not satisfied that the circumstances of the trustee savings bank are such that the bank is capable of repaying deposits accepted by it and paying any interest due to the depositors thereon in accordance with the terms of the deposits,
(h) if the trustees or the trustee savings bank fail to comply with a direction of the Central Bank under this Act,
(i) if there is not compliance with this Act as respects the trustees or the trustee savings bank, or
(j) if the trustee savings bank has ceased to carry on the business authorised by the licence and has not carried it on during a period of more than 6 months immediately following the cesser.
(2) Whenever the Central Bank proposes to revoke a licence (other than in pursuance of a request by the holders thereof to do so)—
(a) it shall notify the holders in writing that it intends to seek the consent of the Minister to the revocation and of the reasons therefor and that the holders may, within 21 days after the date of the giving of the notification, make representations in writing to the Minister in relation to the proposed revocation,
(b) the holder may make such representations as aforesaid to the Minister within the time aforesaid, and
(c) the Minister shall, before deciding to grant or withhold his consent to the revocation, consider any representations duly made to him under this subsection.
(3) Where a licence is revoked and the trustee savings bank concerned is not wound up—
(a) the bank shall continue to be liable in respect of deposits accepted by it until any liabilities in respect of them have been discharged to the satisfaction of the Central Bank,
(b) upon the discharge of the liabilities aforesaid, the bank shall be closed in accordance with section 42, and
(c) the trustees of the bank shall discharge all their liabilities to their depositors in full and without undue delay and shall notify the Central Bank and the depositors with the bank, in such manner and within such time as may be determined by the Central Bank, of the action they are taking to do so.
(4) Where a licence is revoked and the trustee savings bank concerned is being wound up, the liquidator of the bank may carry on the business of the bank to such extent as the Central Bank or, if the winding up is pursuant to an order of the Court, the Court may consider necessary to enable the liquidator to discharge his functions.
(5) A person who contravenes subsection (3) (c) shall be guilty of an offence.
Name of trustee savings bank.
14.—(1) The phrase “trustee savings bank” or the phrase “savings bank” shall, unless the Central Bank consents to its omission, be included in the name of a trustee savings bank.
(2) A person other than a trustee savings bank—
(a) if he is a body corporate, shall not include in the name of the body either of the phrases aforesaid or any phrase that is a variant, derivative or translation of or is analogous to either of those phrases,
(b) if he is an individual carrying on a business under a name or title (other than his own name without any addition thereto), shall not include in the name or title either of the phrases aforesaid or any phrase that is a variant, derivative or translation of or is analogous to either of those phrases,
(c) if he is an unincorporated body of persons carrying on a business, shall not include in the name under which the body carries on business (not being, in the case of a partnership, the name or names of one or more of the partners without any addition thereto) either of the phrases aforesaid or any phrase that is a variant, derivative or translation of or is analogous to either of those phrases,
(d) shall not use, in an advertisement, circular, business card or other document either of the phrases aforesaid or any phrase that is a variant, derivative or translation of either of those phrases if by doing so he would hold himself out or represent himself as being a trustee savings bank.
(3) A person who contravenes subsection (2) shall be guilty of an offence.
Lending and borrowing by trustee savings bank.
15.—(1) The rates of interest charged by a trustee savings bank on loans provided by it and paid by it on deposits accepted by it shall be fixed in such manner and by reference to such matters as the Central Bank may determine.
(2) (a) A trustee savings bank may borrow money including, with the consent of the Central Bank, money in a currency other than the currency of the State.
(b) The Central Bank may if it so thinks fit specify in a direction given to a trustee savings bank—
(i) the maximum liability which may be incurred by the bank in respect of borrowings by it and interest on such borrowings, and
(ii) the maximum liability which may be incurred by the bank in relation to any one person in respect of borrowings by it and interest on such borrowings, and
(iii) the terms and conditions upon which the bank may borrow money (including terms or conditions specifying or providing for the determination of the rate of interest payable on moneys borrowed by it and the security to be provided by it in respect of its borrowings).
(3) A trustee savings bank shall not carry on any business other than the taking of deposits and any other business carried on by a former bank without the consent of the Central Bank.
(4) A person who contravenes subsection (3) or fails or refuses to comply with a direction under subsection (2) shall be guilty of an offence.
Rules of trustee savings bank.
16.—(1) (a) (i) The trustees of a trustee savings bank shall before the bank commences to carry on business or, in the case of a trustee savings bank that immediately before the commencement of this section was a former bank, not later than 6 months after such commencement make rules (which shall be subject to the approval of the Central Bank) for the management and administration of the bank and for such other matters relating to the bank as it considers appropriate.
(ii) The trustees of a trustee savings bank may, subject to the approval of the Central Bank, by rules under subparagraph (i), amend or revoke rules under that subparagraph.
(b) The Central Bank shall—
(i) as respects proposed rules under paragraph (a) (i), approve of the rules if it is satisfied that they are in accordance with sound banking practice, make provision for all of the matters for which, in the opinion of the Central Bank, provision ought to be made by the rules and are in conformity with the law (including this Act),
(ii) as respects proposed rules under paragraph (a) (ii), approve of the rules if it is satisfied that they, together with the rules that would be in force following the proposed amendment or revocation, satisfy the conditions specified in subparagraph (i).
(c) Without prejudice to the generality of paragraph (a), rules under that paragraph shall make provision in relation to the matters for the time being standing specified in the Second Schedule.
(2) The Minister may by regulations, made after consultation with the Central Bank and the trustee savings banks for the time being carrying on business, amend the Second Schedule and that Schedule shall have effect subject to any regulations under this subsection for the time being in force.
(3) The following provisions shall have effect in relation to rules under this section of a trustee savings bank:
(a) the trustees, managers and other officers of the bank shall comply with the rules and the business of the bank shall be carried on in accordance with the rules,
(b) a copy of the rules shall be given to a depositor of the bank on request at any office of the bank,
(c) a copy of the rules shall be made available for inspection by depositors of the bank at each office of the bank during the times at which the bank is open to the public for business,
(d) in proceedings in any court or tribunal, production of a document purporting to be a copy of the rules and to be certified by an officer of the bank to be a true copy of the rules shall be evidence of the rules unless the contrary is shown.
(4) A person who contravenes subsection (3) (a) shall be guilty of an offence.
(5) Rules of a former bank in force immediately before the commencement of this section shall continue in force for the period of 6 months immediately after such commencement and may be amended or revoked during that period by the trustees of the trustee savings bank concerned as if made pursuant to this section and shall, during the said period, be deemed to comply with the provisions of this Act.
PART III
Trustees of Trustee Savings Banks
Number of trustees of trustee savings bank.
17.—(1) There shall be not less than 5 and not more than 10 trustees of a trustee savings bank.
(2) Where 2 or more trustee savings banks amalgamate and immediately before the amalgamation the total number of trustees of the banks exceeded 10, those trustees may be appointed to be trustees of the amalgamated bank as if their number did not exceed 10, but no other trustees shall be appointed in relation to the amalgamated bank until the number of trustees of the amalgamated bank falls below 10.
(3) Where at any time the number of trustees of a trustee savings bank falls below 5, such number of persons shall be appointed not later than 3 months after that time to be trustees of the bank as will bring the number of trustees to a number not less than 5, but acts of the trustees of the bank performed during the said period of 3 months or the period from the time aforesaid until the appointment of persons to be trustees of the bank pursuant to this section, whichever is the shorter, shall be as valid as if the number of trustees of the bank had been a number not less than 5 throughout the relevant period.
(4) A person shall not be appointed to be a trustee of a trustee savings bank without the consent of the Central Bank.
Age limit for trustees of trustee savings bank.
18.—A person shall cease to hold office as a trustee of a trustee savings bank not later than the time when he reaches the age of 70 years.
Disqualification for being a trustee of a trustee savings bank.
19.—(1) A person who—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) was at any time personally liable pursuant to section 22 in respect of his conduct in the carrying out of his duties as a trustee of a trustee savings bank,
(d) is sentenced to imprisonment for a term of not less than 6 months, or
(e) is convicted of an offence involving fraud or dishonesty,
shall be disqualified for being a trustee of a trustee savings bank.
(2) A trustee of a trustee savings bank who—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) is personally liable pursuant to section 22 in respect of his conduct in the carrying out of his duties as such a trustee,
(d) is sentenced to imprisonment for a term of not less than 6 months, or
(e) is convicted of an offence involving fraud or dishonesty,
shall forthwith become and be disqualified for being such a trustee.
Payment of honoraria to trustees of trustee savings bank.
20.—(1) (a) A trustee savings bank may pay to its trustees honoraria of such amounts as may be approved of by the Central Bank.
(b) The aggregate amount of any honoraria paid by a trustee savings bank to its trustees in any financial year of the bank shall be stated in the accounts of the bank for that year.
(2) (a) A trustee savings bank may lend money to a trustee of the bank if, but only if—
(i) the loan is made on and subject to such terms and conditions as may be specified by the Central Bank,
(ii) the loan does not exceed such amount, if any, as may be specified by the Central Bank, and
(iii) the aggregate amount of the loan and any amount not repaid or paid to the bank in respect of other loans made by the bank to the trustee and interest thereon does not exceed such amount, if any, as may be specified by the Central Bank.
(b) The aggregate amount of any loans under this subsection not repaid to a trustee savings bank at the end of any financial year of the bank and of any interest on the loans due and payable, but not paid, to the bank at the end of that year shall be stated in the accounts of the bank for that year; any such statement shall be accompanied in the accounts of the bank by a statement to the effect that the loans concerned were made on and subject to the same terms and conditions as loans by the bank to members of the public.
(3) Where, in the opinion of the auditor of a trustee savings bank, the bank has contravened subsection (1) (b) or (2) (b) for a financial year of the bank, the auditor shall include a statement to that effect in his report on the accounts of the bank for that year and a statement of the amounts, or any part thereof, referred to in subsection (1) (b) or (2) (b), as the case may be, of which he is aware.
(4) A person who contravenes this section shall be guilty of an offence.
Disclosure of interest by trustees of trustee savings bank.
21.—(1) A trustee of a trustee savings bank who has—
(a) an interest in a company or concern with which the bank proposes to make or has made a contract, or
(b) an interest in a contract which the bank proposes to make or has made,
or is a person with whom a person who has such an interest is connected shall disclose to the bank and to the other trustees at a meeting of the trustees the fact of the interest and the nature thereof and shall take no part in any deliberation or decision of any such meeting relating to the contract.
(2) A disclosure under this section shall be made at the earliest opportunity.
(3) A general notice given by a trustee of a trustee savings bank to the bank and to the trustees of the bank, at a meeting of the trustees, to the effect that he is a member of a specified company or firm and is to be regarded as interested in any contract that may, after the date of the notice, be made with the company or firm shall be deemed, for the purposes of subsection (1) to be a sufficient disclosure of the interest concerned.
(4) A disclosure made under subsection (1), and a notice given under subsection (3), to trustees of a trustee savings bank shall be recorded in the minutes of meetings of the trustees.
(5) (a) For the purposes of this section, a person is connected with a trustee of a trustee savings bank if, but only if—
(i) he is the trustee's spouse or lives together with him as a spouse,
(ii) he is the trustee's parent or child, or
(iii) he is a person acting in his capacity as the trustee (other than as trustee under an employee's share scheme or a pension scheme) of any trust the beneficiaries of which include the trustee of the trustee savings bank, his spouse or any of his children or a body corporate with which he is associated or the terms of which confer a power on the trustees that may be exercised for the benefit of the trustee of the trustee savings bank, his spouse or any of his children or any such body corporate,
(iv) he is a person acting in his capacity as partner of the trustee or of any person who, by virtue of subparagraph (i), (ii) or (iii) is connected with the trustee, or
(v) he is a body corporate (other than a subsidiary or the holding company of the trustee savings bank or a subsidiary of the holding company of the bank) of which the trustee is a director, manager, secretary or other officer or as respects which he is a member of a committee of management or other controlling authority or as respects which—
(I) he and any persons with whom he is connected by virtue of subparagraph (i), (ii), (iii) or (iv), or
(II) a person acting in his capacity as trustee of any trust the beneficiaries of which include the trustee of the trustee savings bank, his spouse or any of his children,
between them hold one-fifth or more in nominal value of its issued equity share capital or are entitled to exercise or control the exercise of one-fifth or more of the voting power at any of its general meetings.
(b) A person is associated with a body corporate if he or any person with whom he is connected by virtue of paragraph (a) or a person acting in his capacity as trustee of any trust the beneficiaries of which include the person, his spouse or any of his children between them either—
(i) holds at least one-fifth or more in nominal value of its issued equity share capital, or
(ii) are entitled to exercise or control the exercise of one-fifth or more of the voting power at any of its general meetings.
(c) References in this subsection to a child of a person include references to a step-child, brother, sister, half-brother, half-sister, parent and step-parent of the person.
(6) A person who contravenes this section shall be guilty of an offence.
Liability of trustees of trustee savings bank.
22.—(1) A person who is a trustee of a trustee savings bank shall not be personally liable in respect of his conduct (not being fraudulent conduct) in the carrying out of his duties as such a trustee except—
(a) for moneys actually received by him on account of or for the use of the bank that is not paid over and disposed of in accordance with the rules of the bank,
(b) for any deficiency in the funds of the bank caused by neglect or omission in complying with the rules of the bank relating to the matters for the time being standing specified in the Second Schedule or any neglect or omission in complying with the rules of the bank or the requirements of the Central Bank in relation to the checking of transactions carried out by the bank, the audit and examination of accounts of the bank, the holding of meetings of trustees of the bank or the keeping of minutes of such meetings:
Provided that the total amount for which the trustee may be liable in respect of any such deficiencies during his term of office as such a trustee shall not exceed £10,000.
(2) The amount specified in subsection (1) (b) may be altered by the Minister by regulations so as to reflect changes in monetary values and subsection (1) (b) shall have effect subject to any regulations under this subsection for the time being in force.
Provisions in relation to property of trustee savings banks and legal proceedings.
23.—(1) The property of a trustee savings bank shall stand vested in the trustees for the time being of the bank.
(2) The trustees of a trustee savings bank may sue and be sued by the name “the trustees of the — Trustee Savings Bank” or “the trustees of the — Savings Bank”, as may be appropriate, and, in legal proceedings concerning any property of the bank, the property may be stated to be the property of the trustees of the bank.
(3) Property of a trustee savings bank may be and stand vested in the trustees of the bank under the description “the trustees of the — Trustee Savings Bank” or “the trustees of the — Savings Bank” and it shall not be necessary, for the purpose of such vesting, to state in the document concerned or in any document relating to the property of the bank the names or descriptions of the individual trustees.
(4) A document which, but for this subsection, would fall to be executed by one or more of the trustees of a trustee savings bank in their capacity as such trustees may be executed by an officer of the bank, duly authorised in that behalf by the trustees of the bank, by his affixing thereto the seal of the bank and authenticating the seal by his signature.
(5) The affidavit referred to in section 6, as amended, of the Judgment Mortgage (Ireland) Act, 1850, may, in a case in which a trustee savings bank is a creditor under a judgment, decree, order or rule referred to in that section, be made and filed in accordance with that section by the secretary or other officer or the law agent of the bank duly authorised in that behalf by the bank.
(6) The trustees of a trustee savings bank shall not purchase, lease, sell or exchange buildings or other land or erect buildings or incur other expenditure of a capital nature on the doing of work to buildings or other land of the bank without the consent of the Central Bank (which may be either general or limited to a particular transaction) and, for the purposes of the title of a person to property bought or leased from or the subject of an exchange with the trustees of a trustee savings bank, the Central Bank shall be deemed to have given its consent to the purchase, lease, sale or exchange by the trustees.
PART IV
Supervision of Trustee Savings Banks
Keeping of books, accounts and other records by trustee savings bank and inspection thereof by Central Bank.
24.—(1) A trustee savings bank shall keep at an office or offices in the State such books, accounts and other records as the Central Bank may specify and shall, as soon as may be, notify the Central Bank of the address of every office at which they are kept for the time being; different books, accounts and records may be specified by the Central Bank under this subsection in relation to different trustee savings banks.
(2) (a) An officer of the Central Bank, or a person possessing qualifications or experience that the Governor of the Central Bank considers appropriate, duly authorised in writing in that behalf by the Governor of the Central Bank (referred to subsequently in this section as “an authorised officer”) may, for the purpose of the performance by the Central Bank of its functions under this Act—
(i) investigate the affairs or any particular part of the affairs of a trustee savings bank and its conduct of its business or of any particular part of its business and report to the Central Bank thereon,
(ii) for the purposes of the investigation, upon production, if required, of his authorisation, at all reasonable times enter any office of the bank and examine and take copies of, or of extracts from, any books, accounts or other records found there and kept pursuant to this section and any other records relating to the business of the bank found there,
(iii) require any person in that office—
(I) to give him any information within his knowledge or procurement that he reasonably considers to be necessary for the purposes of the investigation,
(II) to produce to him any books, accounts or records aforesaid that are in his power, possession or procurement,
(III) to permit him to examine and take copies of, or of extracts from, any such books, accounts or records, and
(IV) to give to him any information within his knowledge or procurement in relation to entries in the books, accounts or records that he may reasonably consider to be necessary for the purposes of the investigation.
(b) (i) References in paragraph (a) to a trustee savings bank include references to—
(I) a subsidiary of the bank,
(II) if the bank is a subsidiary—
(A) its holding company, and
(B) any other subsidiary of its holding company,
and
(III) an associated company of the bank.
(ii) In subparagraph (i) “associated company”, in relation to a trustee savings bank, means a company (within the meaning of section 155 of the Act of 1963)—
(I) not less than 20 per cent. in nominal value of whose—
(A) equity share capital, or
(B) shares carrying voting rights (other than voting rights which arise only in specified circumstances),
are held by the bank,
and
(II) an investigation of the affairs, or a specified part of the affairs, of which or of the conduct of the business of which, or a specified part of the business of which, is, in the opinion of the Central Bank, necessary for the purposes of a like investigation in relation to the bank.
(3) Books, accounts and other records kept in pursuance of this section shall be in addition to any books, accounts or other records required to be kept under any other enactment.
(4) Books, accounts and other records may be kept for the purposes of this Act either in a legible form or (whether by electronic or other automatic means) in a non-legible form that is capable of being reproduced in a legible form.
(5) A person who contravenes subsection (1) or obstructs or impedes an authorised officer in the performance of his functions under this section or, without reasonable excuse, fails or refuses to comply with a requirement under this section or who, in purported compliance with such a requirement, gives information to an authorised officer that he knows to be false or misleading shall be guilty of an offence.
Furnishing of information to Central Bank.
25.—(1) The trustees of a trustee savings bank shall furnish to the Central Bank—
(a) at such times as the Central Bank may specify from time to time, such information and returns concerning the business of the bank as the Central Bank may specify from time to time, being information and returns that the Central Bank considers it necessary to have for the due performance of its functions under this Act, and
(b) within such period as the Central Bank may specify, any information and returns (not being information or returns specified under paragraph (a)) concerning the business of the bank that the Central Bank may request in writing, being information and returns that the Central Bank considers it necessary to have for the due performance of its functions under this Act.
(2) A person shall not furnish information to the Central Bank pursuant to subsection (1) that he knows to be false or misleading.
(3) (a) Without prejudice to the generality of subsection (1), in subsection (1) “information and returns” includes audited accounts of the trustee savings banks concerned and reports of the auditor concerned on those accounts.
(b) In this section references to a trustee savings bank include references to—
(i) a subsidiary of the bank,
(ii) if the bank is a subsidiary—
(I) its holding company, and
(II) any other subsidiary of its holding company,
and
(iii) an associated company (within the meaning of section 24 (2) (b) (ii)) of the bank.
(4) A person who contravenes this section shall be guilty of an offence.
Directions by Central Bank in relation to suspension of certain activities of trustee savings bank.
26.—(1) Where the Central Bank is of opinion that it is in the public interest to do so or that a trustee savings bank—
(a) has become or is likely to become unable to meet its obligations to its creditors, or
(b) is not maintaining or is unlikely to be in a position to maintain adequate capital resources having regard to the volume and nature of its business, or
(c) has failed to comply with a condition of its licence and the circumstances are such that the Central Bank is of opinion that the stability and soundness of the bank are affected by such failure, or
(d) is conducting business in such a manner as to jeopardise and prejudice the security of deposits with the bank or the rights and interest of depositors with the bank, or
(e) is under common control with one or more than one other enterprise (whether or not any such other enterprise is a trustee savings bank) and the Central Bank is of opinion that the common control is not in the interest of depositors with the first-mentioned trustee savings bank,
the Central Bank may give a direction in writing to that bank to suspend, for such period not exceeding 6 months as shall be specified in the direction, all or any of the following, that is to say:
(i) the carrying on of the business of a trustee savings bank,
(ii) the making of payments (other than those to which subparagraph (i) relates),
(iii) the acquisition or disposal of assets or the incurring or discharging of liabilities,
which have not been authorised by the Central Bank.
(2) The Central Bank may revoke a direction under subsection (1) unless an order under subsection (4) has been made in respect of the direction.
(3) The Court may, on application to it in that behalf by the trustee savings bank concerned, make an order terminating a direction under subsection (1).
(4) The Court may, on application to it in that behalf by the Central Bank make an order confirming a direction under subsection (1) or confirming the direction and, subject to subsection (5), extending the period of its operation for such time or times (but so that the period does not exceed 12 months) as the Court may, having regard to all the circumstances, consider appropriate.
(5) A direction to which subsection (4) relates shall cease to have effect—
(a) if the direction was confirmed, upon the expiration of the period to which the direction relates,
(b) if the direction was confirmed and the period of its operation was extended, upon the expiration of that period as so extended,
(c) upon the making of a winding up order in respect of the trustee savings bank concerned, or
(d) where, on the application of the Central Bank or the trustee savings bank concerned, the Court is of opinion that the circumstances justifying the giving of a direction have ceased to exist and that it would be unjust and inequitable not to make an order terminating the direction, upon such date as the Court by order determines,
whichever first occurs.
(6) The Court may, in addition to or in lieu of making an order under subsection (3) or (4), make such other order in relation to the matter as may appear to it to be necessary including an order directing any person who holds money or other assets for or on behalf of the trustee savings bank to which the direction concerned relates not to dispose of any of those assets except on such conditions and in such circumstances as are specified in the order.
(7) Where a direction under this section is in force, then—
(a) winding up proceedings shall not be initiated in relation to the trustee savings bank concerned,
(b) a receiver over the property of the bank shall not be appointed, and
(c) the property of the bank shall not be attached, sequestered or otherwise distrained, or taken in execution,
unless the prior approval of the Court has been obtained.
(8) (a) Where the Central Bank becomes of opinion that, notwithstanding the fact that a trustee savings bank to which a direction has been given under this section appears to it to be able to meet its obligations to its creditors, the circumstances justifying the giving of the direction are likely to continue, it shall forthwith apply to the Court for, and the Court may grant, an order directing the bank to prepare, in consultation with the Central Bank, a scheme for the orderly termination of its business as a trustee savings bank and the discharge of its liabilities to its depositors under the supervision of the Central Bank and to submit the scheme to the Court within 2 months for the approval of the Court.
(b) The Court shall not approve of a scheme under paragraph (a) without hearing the Central Bank and, if there is a dispute concerning the terms of the scheme, the Court may, on application to it in that behalf by the Central Bank or the trustee savings bank concerned, determine the matter.
(c) If a trustee savings bank fails to comply with an order of the Court under this subsection or to carry out a scheme approved of by the Court under this subsection, the Court may, on application to it in that behalf by the Central Bank, make such further order in relation to the matter as it considers appropriate, including an order for the committal of the trustees of the bank or, if it considers it just and equitable to make it, an order for the winding up of the bank.
(9) Where an order for the winding up of a trustee savings bank is made under this section, the law relating to companies (including this Act) shall apply as if the order had been made on a winding up petition under that law and as if for any reference in that law to the presentation of the winding up petition there were substituted a reference to the making of the order under this section.
(10) Where the Court is satisfied that, because of the nature or circumstances of the case or otherwise in the interest of justice, it is desirable to do so, it may hear the whole or part of any proceedings under this section otherwise than in public.
(11) The Court may by order revoke or amend an order made by it under this section.
(12) For the purpose of subsection (1) (e) of this section a trustee savings bank and one or more than one other enterprise shall be deemed to be under common control if the decision as to how or by whom each shall be managed can be made by the same person or by the same group of persons acting in concert.
(13) A trustee savings bank that fails or refuses to comply with a direction under this section shall be guilty of an offence.
Directions by Central Bank in relation to advertisements.
27.—(1) The Central Bank may give a direction to the trustees of a trustee savings bank in relation to the information which shall be included in any advertisement published by or on behalf of them or the bank or in any public statement made by or on behalf of them or the bank.
(2) The Central Bank may give a direction to the trustees of a trustee savings bank to refrain, or cause the bank to refrain, during such period as shall be specified in the direction—
(a) from publishing or continuing to publish an advertisement inviting deposits from the public payable on demand or on notice or at a fixed or determinable future date, or
(b) from inviting or continuing to invite such deposits as aforesaid.
(3) The Central Bank shall not give a direction under this section unless it is satisfied that it is desirable to do so in the interest of the orderly and proper regulation of banking.
(4) A person who fails or refuses to comply with a direction under this section shall be guilty of an offence.
Statement of management expenses.
28.—(1) Whenever the Minister, by notice in writing given to the Central Bank, so requires, the Central Bank shall give a direction to the trustees of a trustee savings bank requiring them to furnish it with a statement in writing within such period as may be specified in the direction of the expenses incurred by the bank in its management and administration and generally in the carrying on of the business thereof during such period as may be specified in the request.
(2) Statements received by the Central Bank pursuant to subsection (1) shall be transmitted to the Minister forthwith.
(3) A person who fails or refuses to comply with a direction under this section shall be guilty of an offence.
Publication of business statements by trustee savings bank.
29.—(1) The trustees of a trustee savings bank shall in each year publish a statement in such form and manner, at such times and containing information in relation to such matters concerning the business of the bank as may be specified in relation to the bank or in relation to trustee savings banks generally in a direction given by the Central Bank to the bank or, as the case may be, the banks aforesaid.
(2) Without prejudice to the generality of subsection (1), a statement in relation to a trustee savings bank under that subsection shall show the state of the affairs of the bank on such date as may be specified in the relevant direction under that subsection and the results of its trading during such period as may be so specified.
(3) Different specifications may be made by the Central Bank under this section in relation to different trustee savings banks.
(4) A person who contravenes this section shall be guilty of an offence.
Display of financial statements by trustee savings bank.
30.—(1) The trustees of a trustee savings bank shall—
(a) cause to be displayed and kept on display in a conspicuous place in every office, branch of the bank or other place in which the bank carries on business a copy of its latest balance sheet together with, if it is so specified in a direction given by the Central Bank, a copy of a statement in such form and containing information in relation to such matters concerning the business of the bank as may be so specified, and
(b) cause to be furnished on demand to any creditor of the bank, a copy of the latest such balance sheet and the latest such statement (if any).
(2) Different specifications may be made by the Central Bank under this section in relation to different trustee savings banks.
(3) A person who contravenes this section shall be guilty of an offence.
Regulation of ratios between assets and liabilities of trustee savings bank.
31.—(1) (a) The Central Bank may from time to time give a direction to a trustee savings bank requiring it to maintain—
(i) a specified ratio,
(ii) a ratio that does not exceed a specified ratio, or
(iii) a ratio that is not less than a specified ratio,
between its assets and liabilities.
(b) A specified ratio under paragraph (a) may be expressed as a percentage of the assets or liabilities concerned.
(2) A direction under this section may be expressed to apply—
(a) in relation to all trustee savings banks or to a specified trustee savings bank or specified trustee savings banks,
(b) in relation to the total assets or total liabilities of the trustee savings bank or each of the trustee savings banks concerned or to specified assets or assets of a specified kind or specified liabilities or liabilities of a specified kind of the trustee savings bank concerned or each of the trustee savings banks concerned,
(c) in relation to a specified time or times or period or periods,
and different ratios, assets, liabilities, times and periods may be specified in a direction under this section in relation to different trustee savings banks.
(3) A person who fails or refuses to comply with a direction under this section shall be guilty of an offence.
Investment of funds of trustee savings bank.
32.—(1) The special account in the name of the Minister opened in the Bank of Ireland pursuant to section 31 of the Finance Act, 1940 (referred to subsequently in this section and in section 33 as “the special account”) shall, notwithstanding the repeal of that section by this Act, continue to be maintained by the Minister.
(2) The trustees of a trustee savings bank shall pay into the special account or invest in the purchase of securities of the Government such proportion of the moneys deposited with the bank (referred to subsequently in this section as “the designated proportion”) as may be determined by the Central Bank after consultation with the Minister and the Central Bank shall determine, after the like consultation, what proportion (if any) of the designated proportion should be paid as aforesaid and what proportion (if any) thereof should be invested as aforesaid.
(3) The Minister may make regulations—
(a) in relation to the making of payments of moneys into and withdrawals of moneys from the special account, for the investment of moneys to the credit of that account and generally for its management, and
(b) in relation to the realisation of securities purchased pursuant to subsection (2),
and the regulations may specify the circumstances in which and the conditions subject to which such withdrawals and realisations may be made and the proportions of the moneys and securities, respectively, aforesaid that may be withdrawn and realised.
(4) The Minister shall pay to the trustees of a trustee savings bank, on any moneys paid by them into the special account, interest at such rate as may be determined by the Minister, after consultation with the Central Bank.
(5) Regulations under subsection (3) may provide—
(a) that moneys paid into the special account may be paid into the Post Office Savings Bank Fund, and
(b) for the payment out of that Fund to the Minister of moneys so paid into it and for the payment to the Minister of interest on moneys so paid into it at such rate or rates as may be determined by the Minister.
(6) Where a person fails or refuses to make a payment or investment in accordance with subsection (2), he shall be guilty of an offence.
Annual statement of liabilities of Minister to trustee savings banks.
33.—The Minister shall, not later than the 30th day of June in each year, lay before each House of the Oireachtas a statement showing the aggregate amount standing to the credit of the trustee savings banks in the special account on the last day in the preceding year on which those banks were open for business.
Power of Court to prohibit certain contraventions of Act, etc.
34.—(1) Where, on application to it in a summary manner by the Central Bank, the Court is of opinion that a contravention of section 24 or 25 or a failure or refusal to comply with a condition of a licence, or a direction under section 27, has occurred, the Court may by order prohibit the continuance of the contravention, failure or refusal by the person or persons concerned.
(2) On an application to it under this section, the Court may make such interim or interlocutory order as it considers appropriate.
(3) Where the Court is satisfied that, because of the nature or circumstances of the case or otherwise in the interests of justice, it is desirable to do so, it may hear the whole or part of any proceedings under this section otherwise than in public.
PART V
Management and Administration of Trustee Savings Banks
Annual accounts of trustee savings bank.
35.—(1) The trustees of a trustee savings bank shall make up in respect of each financial year of the bank an income and expenditure account and a balance sheet.
(2) An income and expenditure account of a trustee savings bank shall, subject to the non-disclosure of any matters (which shall be indicated in the account) not required to be disclosed, give a true and fair view of the income and expenditure of the bank for the financial year concerned and its balance sheet shall give a true and fair view of the state of affairs of the bank as at the end of the financial year concerned.
(3) An income and expenditure account and a balance sheet of a trustee savings bank—
(a) shall, subject to the non-disclosure of any matters (which, in so far as they relate to the balance sheet, shall be indicated therein) which are not required to be disclosed, be in such form and shall contain such particulars as the Central Bank may specify in a direction either generally or in respect of a specified trustee savings bank or trustee savings banks or class of trustee savings bank, and
(b) shall, unless the Central Bank specifies otherwise in a direction, include, for the purpose of comparison, particulars for the financial year immediately preceding that to which they relate corresponding to the particulars contained in the income and expenditure account and balance sheet.
(4) A balance sheet and an income and expenditure account of a trustee savings bank shall be signed by not less than 2 trustees of the bank and by the secretary or a manager of the bank.
(5) A copy of the balance sheet and income and expenditure account of a trustee savings bank for a financial year of the bank and of the auditor's report thereon shall be submitted to the Minister and the Central Bank by the trustees of the bank as soon as may be after the completion of the audit of the accounts of the bank for that year.
Appointment, qualification and removal of auditor of trustee savings bank.
36.—(1) The trustees of a trustee savings bank shall in each financial year of the bank appoint an auditor to audit the accounts of the bank for that year and a retiring auditor shall be eligible for re-appointment under this subsection.
(2) Notwithstanding any agreement between the trustees of a trustee savings bank and an auditor, and without prejudice to any rights of the auditor in relation to his removal under this Act, the trustees may remove an auditor before his term of office expires and may appoint in his place any other person who is qualified under this Act to be an auditor of a society and of whose nomination due notice has been given to the Central Bank.
(3) If an auditor is not appointed under subsection (1) to a trustee savings bank within 3 months from the commencement of a financial year of the bank, the Central Bank may appoint and auditor to the bank for that financial year and his remuneration and expenses may be fixed by the Central Bank.
(4) A person shall not be qualified for appointment as auditor of a trustee savings bank unless he is a member of a body of accountants for the time being recognised by the Minister for Industry and Commerce for the purposes of section 162 of the Act of 1963 or is for the time being authorised by the Minister for Industry and Commerce under paragraph (b) of subsection (1) of that section.
(5) If an auditor is convicted of an offence arising out of or connected with the performance of his duties, or his conduct, as an auditor, he shall be disqualified for being an auditor of a trustee savings bank.
(6) A trustee savings bank shall—
(a) within one week of the Central Bank's power under subsection (3) becoming exercisable, give the Central Bank notice of that fact, and
(b) where its auditor is removed under subsection (2), give notice of that fact to the Central Bank in such form as may be required by the Central Bank within 14 days of such removal.
(7) The trustees of a trustee savings bank may fill any casual vacancy in the office of auditor but, while any such vacancy continues, the surviving or continuing auditor or auditors, if any, may act.
(8) The appointment of a firm by the name of the firm to be the auditor of a trustee savings bank shall be deemed to be an appointment of those persons who from time to time during the period of the appointment are the partners in that firm as from time to time constituted and are qualified to be auditors of the bank.
(9) Where the Central Bank is of opinion that it would not be in the interest of a trustee savings bank or in the interest of its depositors to appoint or re-appoint to the office of auditor, or to fill a casual vacancy in that office with, a named person, it may direct the trustees accordingly and the direction shall be complied with.
(10) None of the following persons shall be qualified for being an auditor of a trustee savings bank:
(a) an officer or employee of the bank,
(b) a person who is a partner, employer or employee of an officer or employee of the bank,
(c) a body corporate,
(d) a person who has been an officer or employee of the bank within a period in respect of which accounts would fall to be audited by him if he were appointed auditor of the bank,
(e) a spouse (or a person living together with an officer of the bank as a spouse) parent, step-parent, child, step-child, brother, sister, half-brother or half-sister of an officer of the bank,
(f) a person who is disqualified under the Companies Acts for appointment as auditor of a subsidiary or holding company of the bank or a subsidiary of the bank's holding company.
(11) A person shall not act as auditor of a trustee savings bank at a time when he is disqualified under this Act for appointment to that office and, if an auditor of a trustee savings bank becomes so disqualified during his term of office as such auditor, he shall thereupon vacate his office and give notice in writing to the bank and to the Central Bank that he has vacated his office by reason of such disqualification.
(12) A person who contravenes subsection (11) shall be guilty of an offence.
Report of auditor of trustee savings bank and right of access to its books.
37.—(1) The auditor of a trustee savings bank shall make a report annually to the trustees of the bank on the accounts of the bank examined by him and on every balance sheet and every income and expenditure account of the bank made up by the trustees pursuant to section 35 during his tenure of office.
(2) The auditor's report in relation to a trustee savings bank shall state whether—
(a) he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purposes of his audit,
(b) in his opinion, proper books of account have been kept by the bank so far as appears from his examination of those books and proper returns adequate for the purposes of his audit have been received from any branches of the bank not visited by him,
(c) the balance sheet and income and expenditure account of the bank are in agreement with the books of account and records of the bank, and
(d) in his opinion and to the best of his information and according to the explanations given to him, the bank's balance sheet and income and expenditure account give the information required by this Act in the manner so required and give a true and fair view—
(i) in the case of the balance sheet, of the state of the bank's affairs as at the end of its financial year, and
(ii) in the case of the income and expenditure account, of the income and expenditure of the bank for its financial year.
(3) It shall be the duty of the auditor in preparing his report under this section in relation to a trustee savings bank to carry out such investigations as will enable him to form an opinion as to whether—
(a) the bank has kept proper books of account and records, and
(b) the bank has maintained a satisfactory system of control and supervision of its transactions and its books of account and other records,
and, where the auditor is of opinion that the bank has failed to keep proper books of account or records or to maintain a satisfactory system in relation to the matters specified in paragraph (b), he shall so state in his report.
(4) An auditor of a trustee savings bank shall have access at all reasonable times to the books, accounts, records and vouchers of the bank and to all other documents relating to its affairs and may require from, and in pursuance of such a requirement there shall be given by, the officers of the bank such information and explanations as he thinks necessary for the performance of his duties as auditor.
(5) Where a trustee savings bank has a subsidiary or holds shares in or is a member of a body corporate—
(a) in case the subsidiary or body is a body incorporated in the State, it is the duty of the subsidiary or body and its auditors to give to the bank's auditors such information and explanations and such access to documents as those auditors may reasonably require for the purposes of their duties as auditors of the society, and
(b) in any other case, it is the duty of the bank, if required by its auditors to do so, to take all such steps as are reasonably open to it to obtain from the subsidiary or body such information and such access as are mentioned in paragraph (a).
Duties of auditor of trustee savings bank.
38.—(1) If at any time an auditor of a trustee savings bank—
(a) has reason to believe that circumstances exist which are likely to affect materially the bank's ability to fulfil its obligations to its depositors or creditors or any other of its financial obligations,
(b) has reason to believe that there are material defects in the accounting records, systems of control of the business and records or of inspection and report thereon,
(c) has reason to believe that there are material inaccuracies in or omissions from any returns made by the bank to the Central Bank,
(d) proposes to qualify any report which he is to provide under this Act, or
(e) has reason to believe that there are material defects in the system for ensuring the safe custody of documents of title belonging to the bank and deeds relating to property mortgaged to the bank,
he shall forthwith report the matter to the Central Bank in writing.
(2) An auditor of a trustee savings bank shall, if so requested by the Central Bank, furnish to the Central Bank a report stating whether in his opinion and to the best of his knowledge the bank has or has not complied with such requirements under this Act as may be specified in the request.
(3) An auditor of a trustee savings bank shall send to it a copy of any report made by him to the Central Bank under subsection (1) or (2).
(4) (a) Whenever the Central Bank is of opinion that the exercise of its functions under this Act or the protection of the interests of depositors so requires, it may require the auditor of a trustee savings bank to furnish the Central Bank with such information as it may specify in relation to the audit of the business of the bank.
(b) The Central Bank may require that, in furnishing information for the purpose of this subsection, the auditor shall act independently of the bank.
(5) No duty to which an auditor of a trustee savings bank may be subject shall be regarded as contravened, and no liability to the bank, its creditors or other interested parties, shall attach to the auditor by reason of his compliance with any obligation imposed on him by or under this section.
Performance of functions and provision of services of trustee savings bank by subsidiaries and other companies.
39.—(1) Such functions of or services to be performed or provided by a trustee savings bank as it may, with the consent of the Minister and the Central Bank, determine may be performed or provided by a subsidiary of the bank or a company (referred to subsequently in this section as “a joint company”) in relation to which the bank and one or more other trustee savings banks would, if they were amalgamated, be the holding company and, accordingly, a trustee savings bank, or 2 or more trustee savings banks acting jointly, may, with the consent of the Minister and the Central Bank, for the purpose of such performance or provision, acquire or form and register one or more subsidiaries or, as may be appropriate, joint companies and the other provisions of this Act shall apply in relation to a subsidiary and a joint company of a trustee savings bank as they apply in relation to the bank with any necessary modifications.
(2) A trustee savings bank may, with the consent of the Minister and the Central Bank, dispose of shares in the business or part thereof, or an interest in the business or part of the business, of a subsidiary or joint company of the bank or acquire shares in, or the business or part of the business of, a company.
Retention by trustee savings bank of records, receipts and similar documents.
40.—(1) A trustee savings bank shall retain—
(a) its books and records and its receipts and similar documents, or
(b) copies thereof that are in a legible form or in a non-legible form that is capable of being reproduced in a permanent legible form,
for a period of at least 6 years.
(2) A person who contravenes subsection (1) shall be guilty of an offence.
Payments by trustee savings bank to persons not of full age.
41.—A deposit in a trustee savings bank of or for the benefit of a person who is not of full age and the interest thereon may be paid by the bank to the person and the receipt of the person shall be a sufficient discharge to the bank for the payment.
Closing and dissolution of trustee savings bank.
42.—(1) The trustees of a trustee savings bank shall not close or dissolve the bank or carry on the business of the bank for the purposes only of winding up its affairs unless—
(a) the Central Bank consents to the closure or dissolution, or
(b) the bank is ordered to be wound up under the Act of 1963.
(2) If the Central Bank consents to a proposal of the trustees to close or dissolve a trustee savings bank—
(a) the trustees shall give such notice of the proposal to depositors with the bank as the Central Bank may require, and
(b) provide such facilities as the Central Bank considers appropriate for the withdrawal of deposits from the bank.
(3) Upon the closure or dissolution of a trustee savings bank, the trustees shall, as soon as may be—
(a) convert into money any property or other assets of the bank, and
(b) if appropriate, transmit to the Minister—
(i) a list (certified to be correct by at least 2 of the trustees) of the names and addresses of any depositors with the bank who have not applied to the bank for repayment of their deposits and of the amounts due to them in respect of the deposits and interest on the deposits, and
(ii) an amount sufficient to discharge the amounts aforesaid,
and
(c) pay any surplus moneys remaining after the discharge of its liabilities and the payment of any expenses incurred by it that are authorised by its rules or by law to the Minister who shall dispose of them for the benefit of the Exchequer.
(4) (a) Subject to paragraph (b), a depositor referred to in subsection (3) shall, upon proof to the satisfaction of the Minister of his identity, be paid by the Minister an amount equal to—
(i) the amount of the deposit and any interest thereon accrued up to the date of the transmission of the relevant amount in respect of it to the Minister, and
(ii) an amount equal to the amount of interest that would be payable to the depositor in respect of interest thereon if he had deposited the amount referred to in subparagraph (i) in the Post Office Savings Bank for the period from the date aforesaid until the date of the making of the payment by the Minister.
(b) Where the amount paid to the Minister under subsection (3) (b) is less than the total of the amounts falling to be paid by him under paragraph (a), the Minister shall make such payments (not exceeding in total the amount so paid to him), under that paragraph to the depositors concerned as he considers reasonable in all the circumstances.
(5) A person who contravenes subsection (1), (2) or (3) of this section shall be guilty of an offence.
Restriction of certain exemptions from liability for officers of trustee savings bank.
43.—(1) Any provision contained in the rules of a trustee savings bank or in a contract made between a trustee savings bank and an officer or auditor of the bank exempting such officer or auditor from, or indemnifying him against, any liability which by virtue of any statute or rule of law would otherwise attach to him in respect of any negligence, default, breach of duty or breach of trust by him occuring after the commencement of this section in relation to the bank or his employment with the bank shall, subject to subsection (2), be void.
(2) A trustee savings bank may indemnify an officer or auditor of the bank against any liability incurred by him as a defendant in civil or criminal proceedings in any court in which judgment is given in his favour or in which he is acquitted, being proceedings in relation to the bank or his employment with the bank or in connection with any application under section 44 in which relief is granted to him.
Power of court to relieve liability of officers of trustee savings bank in certain cases.
44.—(1) If in any proceedings for negligence, default, breach of duty or breach of trust against an officer or auditor of a trustee savings bank in relation to or arising out of his employment with the bank, it appears to the court hearing the proceedings that the officer or auditor is or may be liable in respect of the negligence, default, breach of duty or breach of trust, but that he has acted honestly and reasonably and that, having regard to all the circumstances of the case (including those connected with his appointment), he ought fairly to be excused for the negligence, default, breach of duty or breach of trust, the court may relieve him, either wholly or partly, from his liability on such terms as it thinks fit.
(2) Where any such officer or auditor as aforesaid has reason to apprehend that any claim will or might be made against him in respect of any such negligence, default, breach of duty or breach of trust as aforesaid, he may apply to the Court for relief and the Court on any such application shall have the same power to relieve him as under this section it would have had if it had been a court before which proceedings against the person for negligence, default, breach of duty or breach of trust had been brought.
(3) Where any case to which subsection (1) applies is being tried by a judge with a jury, the judge, after hearing the evidence, may, if he is satisfied that the defendant ought in pursuance of that subsection to be relieved, either in whole or in part, from the liability sought to be enforced against him, withdraw the case in whole or in part from the jury and direct judgment to be entered for the defendant on such terms as to costs or otherwise as the judge may think proper.
Superannuation of staff of trustee savings bank.
45.—(1) A trustee savings bank may prepare one or more superannuation schemes.
(2) A superannuation scheme shall fix the time and conditions of retirement for all persons to or in respect of whom benefits are payable under the scheme and different times and conditions may be fixed in respect of different classes of persons.
(3) A trustee savings bank may prepare a scheme amending or revoking a superannuation scheme or a scheme under this subsection.
(4) (a) A scheme prepared under this section shall be submitted to the Central Bank.
(b) The Central Bank may approve of a scheme submitted to it under this section and, if it does so, it shall be carried out by the trustees of the trustee savings bank concerned in accordance with its terms.
(5) If any dispute arises as to the claim of any person to, or the amount of, any benefit payable in pursuance of a scheme or schemes, under this section, the dispute shall be submitted to the Central Bank whose decision thereon shall be final.
(6) Any expenses incurred by the trustees of a trustee savings bank in preparing and carrying out a scheme under this section shall be paid as part of the current expenses of the bank.
(7) A person who immediately before the commencement of a superannuation scheme was employed in a permanent, full-time capacity by a trustee savings bank may opt to become a member of the scheme and the terms and conditions of the scheme in relation to a person opting under this paragraph to become a member of it shall be not less favourable to him than those under any scheme or other arrangement providing superannuation benefits for or in relation to him immediately before such commencement and, if the person opts under this paragraph, the latter scheme or arrangement shall cease to apply in relation to him.
(8) In this section “a superannuation scheme”, in relation to a trustee savings bank, means a scheme for the granting of pensions, gratuities and other benefits payable in respect of past service with the bank or such other past service as may be specified in the scheme on resignation, retirement or death to or in respect of officers and other members of the staff of the bank employed by it in a permanent full-time capacity who are members of the scheme.
PART VI
Amalgamation of Trustee Savings Banks
Interpretation.
46.—In this Part—
“security” includes a mortgage (whether legal or equitable), charge, debenture, bill of exchange, promissory note, guarantee, lien, pledge or other means of securing the payment of a debt whether present or future, or the discharge of an obligation or liability whether actual or contingent;
“the amalgamation day” has the meaning assigned to it by section 47;
“the banks” and “the amalgamated bank” have the meanings assigned to them by section 48.
Power of trustee savings banks to amalgamate.
47.—(1) Two or more trustee savings banks may amalgamate if—
(a) each of them passes a special resolution authorising the amalgamation, and
(b) the Minister and the Central Bank approve under section 48 of a scheme for the amalgamation submitted to them under that section.
(2) An amalgamation under this section shall take effect on such day (in this Part referred to as “the amalgamation day”) as may be specified for that purpose in the scheme aforesaid, being a day not earlier than 4 months after the day or the later of the days on which the approval of the Minister and the Central Bank of the amalgamation were sought.
(3) In this section “special resolution” means a resolution—
(a) passed by not less than three-fifths of those present at a meeting of the trustees of a trustee savings bank of which notice in writing specifying the intention to propose the resolution has been given to the trustees in accordance with the rules of the bank, and
(b) confirmed by a majority of those present at a meeting of the trustees held not less than 14 and not more than 28 days after the meeting referred to in paragraph (a) and of which notice in writing specifying the intention to propose that the resolution be confirmed has been given to the trustees in accordance with the rules of the bank.
Approval of Minister and Central Bank of amalgamation of trustee savings banks.
48.—(1) Whenever two or more trustee savings banks (in this Part referred to as “the banks”) propose to amalgamate—
(a) they may, not less than 4 months before the amalgamation day, submit to the Minister and the Central Bank for their approval a scheme for the amalgamation,
(b) the Minister and the Central Bank may, not less than 2 months before the amalgamation day, either approve of or decline to approve of the scheme by order, and
(c) if the Minister and the Central Bank approve of the scheme under this section—
(i) the banks shall, not less than one month before the amalgamation day, publish notice of the amalgamation in at least one daily newspaper published in the State,
(ii) the provisions of sections 49 to 54 and 64 shall, if, and to the extent only that, the scheme so provides, have effect in relation to the amalgamation, and
(iii) the Minister and the Central Bank may, at the request of the banks, include in the order approving of the scheme such incidental, consequential and supplemental provisions as the Minister and the Central Bank think appropriate for facilitating and implementing the amalgamation and securing that it shall be fully and effectively carried out, including provisions for substituting the name of the bank formed by the amalgamation of the banks (in this Part referred to as “the amalgamated bank”) for the names of the banks or otherwise adapting references to the banks in any statute or instrument made under statute.
(2) An order under subsection (1) or under this subsection may, with the consent of the banks or the amalgamated bank, as may be appropriate, be amended by the Minister and the Central Bank by order.
Transfer of accounts.
49.—Any account between one of the banks and any person at any office or branch of that bank in the State shall be transferred or deemed to be transferred to the amalgamated bank on the amalgamation day and become as and from that day an account between the amalgamated bank and that person with the same rights and subject to the same obligations and incidents (including rights of set-off) as would have been applicable thereto if such account between the first-mentioned bank and the person had continued and any order, instruction, direction, mandate or authority given, whether before or after that day, by that person in relation to such account or any obligation entered into by the first-mentioned bank in relation to any person and subsisting on that day shall apply and have effect after the transfer of the account to the amalgamated bank as aforesaid, and any moneys owing on such account by that person to the first-mentioned bank on that day shall become due and payable by that person to the amalgamated bank instead of to the first-mentioned bank and any moneys owing on such account by the first-mentioned bank to that person at that date shall become due and payable to that person by the amalgamated bank instead of by the first-mentioned bank.
Transfer of securities.
50.—Any security held by any of the banks in connection with the business agreed to be amalgamated as security for the payment of the debts or liabilities (whether present or future, actual or contingent) of any person at any office or branch of that bank shall be transferred or deemed to be transferred on the amalgamation day to, and be held by and be available to, the amalgamated bank as security for the payment of such debts and liabilities to the amalgamated bank; and where the moneys secured by such a security include future advances to or liabilities of any person, the said security shall as from that date be held by and be available to the amalgamated bank as security for future advances to that person by and future liabilities of that person to the amalgamated bank to the same extent to which future advances by or liabilities to the first-mentioned bank were secured thereby immediately before that day.
Rights and obligations in relation to transferred securities.
51.—The amalgamated bank shall, in relation to any security transferred or deemed to have been transferred to the amalgamated bank in accordance with or by virtue of the provisions of section 50 and the moneys thereby secured in accordance with those provisions, be entitled to the same rights and priorities and subject to the same obligations and incidents as the bank concerned would have been entitled and subject to if the security had continued to be held by the bank concerned, and in relation thereto the following provisions shall have effect:
(a) the transfer of any such security effected or deemed to be effected by section 50 shall not require registration under or in pursuance of the Registration of Deeds Act, 1707, the pre-Union Irish statute 33 Geo. 2, c. 14 (Ir.), the Registration of Title Act, 1964, or section 99 of the Act of 1963, but shall operate for the purposes of those Acts as if it were made by deed duly registered on the amalgamation day under or in pursuance of whichever of those Acts may be applicable thereto;
(b) where section 50 effects an extension of or in relation to any such security so as to include future advances by or future liabilities to the amalgamated bank, such extension shall not require registration under or in pursuance of the Registration of Deeds Act, 1707, the Bills of Sale (Ireland) Acts, 1879 and 1883, the Registration of Title Act, 1964, or section 99 of the Act of 1963, but shall operate for the purposes of those Acts as if it were made by deed duly registered on the amalgamation day under or in pursuance of whichever of those Acts may be applicable thereto.
Transfer in the case of property held on bailment.
52.—The custody of any document, goods or other property held by any of the banks in connection with its business as bailee for any other person at any office or branch of that bank in the State shall be transferred or deemed to be transferred to the amalgamated bank on the amalgamation day and the rights and obligations of the first-mentioned bank under any contract of bailment relating to the document, goods or property shall be transferred or deemed to be transferred on that date to the amalgamated bank.
Transfer of officers and other employees.
53.—(1) Every officer, or other member of the staff in the service or employment of any of the banks and agreed by the banks and, where appropriate, the amalgamated bank to be transferred under this section shall on the amalgamation day be transferred from the service or employment of the first-mentioned bank to and become an officer or other member of the staff (as the case may be) of the amalgamated bank with the same rights and subject to the same obligations and incidents in respect of such service or employment as he was subject to as an officer or other member of the staff of the first-mentioned bank.
(2) Every such officer or other member of the staff as aforesaid who is a member of or entitled to benefit under a pension or superannuation scheme of any of the banks and every officer or other member of the staff who was formerly employed by any of the banks in connection with the business agreed to be amalgamated and was, immediately before the amalgamation day, a member of or entitled to benefit under any such scheme shall with effect from the amalgamation day become a member of and entitled to the corresponding benefit under a corresponding pension or superannuation scheme of the amalgamated bank on terms not less favourable than those under the first-mentioned scheme and any person who is, by reason of the membership of or entitlement to benefit under the first-mentioned scheme of any officer or other member of the staff employed or formerly employed in any of the banks, entitled to benefit thereunder, shall be entitled with effect from the amalgamation day to the corresponding benefit under the said corresponding scheme on terms not less favourable than those under the first-mentioned scheme.
(3) Any benefit payable under a pension or superannuation scheme of any of the banks to the personal representative (in his capacity as personal representative) of any deceased officer or other member of the staff formerly employed in that bank and remaining unpaid on the amalgamation day shall become and be payable on that date by the amalgamated bank or under a corresponding pension or superannuation scheme of the amalgamated bank.
(4) Service or employment with any of the banks shall, for the purpose of ascertaining and calculating the right to benefit under any such corresponding scheme, be taken into account as if it were service or employment with the amalgamated bank but the transfer of service or employment from the first-mentioned bank to the amalgamated bank shall not, of itself, give rise to any claim to benefit under any such scheme.
(5) In relation to staff transferred by subsection (1) to the staff of the amalgamated bank, previous service with any of the banks shall be reckonable for the purposes of, but subject to any other exceptions or exclusions in, the Redundancy Payments Acts, 1967 to 1984, the Holidays (Employees) Act, 1973, the Minimum Notice and Terms of Employment Acts, 1973 to 1984, and the Unfair Dismissals Act, 1977.
(6) The Minister and the Central Bank may, at the request of any of the banks and the amalgamated bank, include in the order under section 48 such provisions as they think appropriate for transferring the whole or any part of the property and assets of any pension or superannuation scheme of the first-mentioned bank to a corresponding pension or superannuation scheme of the amalgamated bank and vesting it for the purposes of the corresponding scheme in the trustees or other persons charged with the administration of such corresponding scheme and for winding up, dissolving, terminating or modifying any such scheme of the first-mentioned bank and the corresponding scheme shall have effect in accordance with any such provisions, any such scheme of the first-mentioned bank being wound up, dissolved, terminated or modified, as the case may be.
(7) In this section—
“benefit” means any pension, gratuity or other benefit payable in respect of past service with the bank concerned or other specified past service on resignation, retirement or death;
“pension or superannuation scheme of any of the banks” means a scheme, arrangement or fund established in connection with the business of that bank for the provision of benefit for the officers or other members of the staff of that bank or their dependants and any cognate expression shall be construed accordingly;
“pension or superannuation scheme of the amalgamated bank” means a scheme, arrangement or fund established in connection with the business of the amalgamated bank for the provision of benefit for the officers or other members of the staff of the amalgamated bank or their dependants and any cognate expression shall be construed accordingly.
Application of certain instruments.
54.—Where—
(a) the business of any of the banks agreed to be amalgamated includes the business of acting as trustee, executor or guardian or in any other fiduciary capacity, and
(b) that bank was or is appointed to act as a personal representative, trustee or guardian or in any other fiduciary capacity by an instrument consisting of—
(i) an order of a court,
(ii) a trust deed, settlement, covenant or agreement, or
(iii) a will, codicil or other testamentary instrument or a grant of administration,
or by any testamentary act other than those aforesaid, whether the instrument, grant or act was made, executed or done before or after the amalgamation day,
the instrument, grant or act shall as from the amalgamation day be read and construed and have effect as if for any reference therein to that bank there were substituted a reference to the amalgamated bank.
Application of Bankers' Books Evidence Acts, 1879 and 1959.
55.—(1) The Bankers' Books Evidence Acts, 1879 and 1959, shall continue to apply with respect to any books of the banks transferred to the amalgamated bank in connection with the business of the banks and to entries made in those books before the amalgamation day.
(2) In this section “books” includes ledgers, day books, cash books, account books and all other books and records used in the ordinary business of the bank before the amalgamation day.
Continuance of pending legal proceedings.
56.—Where, immediately before the amalgamation day any legal proceedings are pending to which any of the banks is a party and the proceedings have reference to the business of the bank, the name of the amalgamated bank shall on the amalgamation day be substituted for that of that bank and the proceedings shall not abate by reason of such substitution.
PART VII
Miscellaneous
Authorisation by Minister of reorganisation of trustee savings banks into companies.
57.—(1) In this section—
“company” and “reorganisation” shall be construed in accordance with subsection (3);
“order” means an order under subsection (2).
(2) The Minister may make an order for the purposes of this section and may make an order amending or revoking any order made under this section.
(3) (a) An order may authorise the reorganisation of one or more trustee savings banks into a company referred to in subparagraph (i) or (ii) of paragraph (c) and an order so doing may provide for the transfer to the company of all or part of the property and rights of the bank or banks concerned and of all of the liabilities or obligations thereof, including deposits in the bank or banks and the liabilities referable thereto, to the company.
(b) An order may authorise the reorganisation of a company referred to in the said subparagraph (i) into a company referred to in the said subparagraph (ii).
(c) In this subsection “company” means—
(i) a company the composition of the board of directors of which is controlled by the Minister or as respects which more than half in nominal value of its equity share capital and more than half in nominal value of its shares carrying voting rights are held by the Minister, or
(ii) a company the composition of the board of directors of which is controlled by a person or persons other than the Minister and as respects which more than half in nominal value of its equity share capital or more than half in nominal value of shares carrying voting rights are held by a person or persons other than the Minister,
and, for the purposes of subparagraph (i), the composition of the board of directors of a company shall be deemed to be controlled by a person or persons including the Minister in a case where, if the person or persons were a company, the composition of that board would be deemed, by virtue of section 155 (2) of the Act of 1963, to be controlled by the latter company.
(4) An order authorising the reorganisation of a trustee savings bank into a company referred to in subsection (3) (c) (i) may make provision for such matters as the Minister considers necessary or expedient for the purposes of the reorganisation and, in particular but without prejudice to the generality of the foregoing, shall provide—
(a) that the memorandum and articles of association of the company shall be in such form consistent with any orders for the time being in force as shall be approved of by the Minister and the Central Bank,
(b) that notwithstanding anything contained in the Companies Acts no alteration in the memorandum of association or articles of association of the company shall be valid or effectual unless made with the previous approval of the Minister and the Central Bank,
(c) for the allotment and issue to and the holding by the Minister of shares in the company and for the holding in trust for the Minister of any shares in the company held by a person other than the Minister,
(d) for authorising the Minister to take up by subscription from time to time shares in the company,
(e) for the exercise by the Minister, in respect of shares in the company held by him, of all or any of the rights and powers from time to time exercisable by the holder of such shares including, where such rights and powers are exercisable by attorney, the exercise by the Minister, if he so thinks proper, of such rights and powers by his attorney,
(f) for authorising the Minister to appoint persons to be directors of the company and to determine the remuneration of such directors and the other terms and conditions of their tenure of office as such directors,
(g) for the prohibition of the transfer or alienation by the Minister of shares in the company held by him otherwise than for the purpose of providing a person appointed or intended to be appointed to be a director of the company with the necessary qualification and the prohibition, in any event, of the transfer for the purpose aforesaid of any number of shares in the company that would reduce the numbers of shares in the company held by him to less than 51 per cent. of the shares of the company,
(h) for authorising the Minister to require a director of the company to transfer to a specified person, for the purpose mentioned in paragraph (g), a share or shares in the company held by the director, and
(i) for the charging on the Central Fund or the growing produce thereof of any money payable by the Minister for the allotment and issue of shares in the company to him and to persons who hold them in trust for him.
(5) An order providing for the transfer of any assets of a trustee savings bank to a company may provide for the transfer of specified assets of the bank to the Minister.
(6) (a) An order authorising the reorganisation of a company referred to in subparagraph (i) of subsection (3) (c) into a company referred to in subparagraph (ii) of that subsection shall make provision for the disposal by the Minister of the proceeds of any sale, placing or other disposal of shares in the first-mentioned company held by him or of any sale or disposal of assets of that company.
(b) An order authorising the reorganisation of a trustee savings bank into a company referred to in subsection (3) (c) (ii) may provide for the payment to the Minister of the proceeds or part of the proceeds of any sale, placing or other disposal of shares in the company or of any sale or other disposal of assets of the company and for the payment by the Minister into the Central Fund of any such proceeds paid to him.
(7) (a) If and for so long as a company is a company to which subsection (3) (c) (i) applies, this Act shall apply in relation to the company subject to any modifications or adaptations (including the adaptation of references to trustees and rules of trustee savings banks) that the Minister considers necessary or expedient and specifies in an order and any other necessary modifications and adaptations.
(b) If a company is a company to which subsection (3) (c) (ii) applies this Act (other than this section) shall not apply in relation to the company and the rights, liabilities and obligations referable to a deposit in the bank (being as respects a deposit, liabilities to return the deposit to the depositor and to pay interest on it (if it was payable) at the rate prevailing immediately before the reorganisation) shall become instead rights, liabilities and obligations incident to the relationship of customer and banker and shall be variable, and section 7 of the Central Bank Act, 1971, shall apply in relation to the company, accordingly.
(8) An order may, for the purposes of a reorganisation, make such (if any) provision as the Minister, after consultation with the Central Bank, considers appropriate for the transfer of staff of the trustee savings bank concerned from employment with the bank to employment with the company concerned and from employment with a company referred to in subparagraph (i) of subsection (3) (c) to employment with a company referred to in subparagraph (ii) of that subsection and in relation to the terms and conditions of such employment with the company concerned.
(9) An order may, for the purposes of a reorganisation, provide for the dissolution and winding up of a trustee savings bank and may, for the purpose of the winding up, apply to it, with any necessary modifications, the provisions of the Companies Acts.
(10) Without prejudice to the foregoing, an order may make provision for such other matters including adaptation and modification, as respects the company concerned, of statutes and instruments made under statutes as the Minister considers necessary or expedient for the purposes of the reorganisation concerned and for enabling any such reorganisation to have full effect.
(11) A draft of any order proposed to be made shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
Restriction on certain statements.
58.—(1) The title of a trustee savings bank or anything published by a trustee savings bank shall not state or imply that the State, the Government, a Minister of the Government or the Central Bank is liable to pay to a depositor with the bank any amount in respect of his deposit.
(2) Where, in relation to a trustee savings bank, there is a contravention of subsection (1), the bank shall be guilty of an offence.
Amendment of Bankers' Books Evidence Act, 1879.
59.—Section 9 (inserted by the Bankers' Books Evidence Act, 1959) of the Bankers' Books Evidence Act, 1879, is hereby amended—
(a) in subsection (1), by the substitution of the following paragraph for paragraph (d):
“(d) a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989;”,
and
(b) by the insertion after subsection (4) (inserted by the Central Bank Act, 1971) of the following subsection:
“(5) A certificate that—
(a) purports to be signed by an officer of the Central Bank, and
(b) certifies that a licence was granted under section 10 of the Trustee Savings Banks Act, 1989, in respect of a specified trustee savings bank (within the meaning of that Act),
shall be prima facie evidence of the licence for the purposes of this Act, and it shall not be necessary to prove the signature of the officer or that he was in fact an officer of the Central Bank.”.
Payment by trustee savings bank of small deposits on death.
60.—(1) Where a depositor with a trustee savings bank dies, the sum on deposit or part of it, not exceeding such amount as may from time to time be fixed by the Central Bank after consultation with the Minister, may be paid by the bank, without representation within the meaning of the Succession Act, 1965, having been granted in respect of the estate of the depositor, to the person who appears to the bank to be entitled to receive it, whether as personal representative of the depositor or otherwise, upon the bank's being satisfied by evidence contained in a statutory declaration of the occurrence of the death and of the entitlement of the person, by or on whose behalf the sum is claimed, to the receipt thereof.
(2) Where a payment is made under this section to a person who is not the executor of the depositor concerned, the bank concerned shall as soon as may be, give to the President of the High Court particulars in writing of the payment.
(3) Where a bank duly makes a payment under this section, the payment shall be valid and effectual with respect to any demands against the funds of the bank from any person making a claim as regards the estate of the depositor concerned but the person claiming shall have his remedy for the amount of the payment against the person to whom the payment was made.
Recognition of trustee savings bank accounts.
61.—A reference in any enactment to the deposit of money or the keeping of an account in a bank shall, unless the context otherwise requires, be construed as including a reference to the deposit of money with or the keeping of an account in a trustee savings bank and the provisions of any such enactment in relation to the rights and obligations of a bank in respect of accounts in a bank shall apply to a trustee savings bank as they apply to a bank.
Penalties.
62.—(1) A person guilty of an offence under section 4, 11, 13, 20, 24, 26, 28, 29 or 30 shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000 or, in the case of an individual, to imprisonment for a term not exceeding 12 months or to both, or
(b) on conviction on indictment to a fine not exceeding £50,000 or, in the case of an individual, to imprisonment for a term not exceeding 5 years or to both.
(2) A person guilty of an offence under section 12, 15, 16, 21, 25, 27, 31, 32, 40, 42 or 58 of this Act shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000, or
(b) on conviction on indictment, to a fine not exceeding £50,000.
(3) A person guilty of an offence under section 14 or 36 shall be liable—
(a) on summary conviction to a fine not exceeding £1,000, or
(b) on conviction on indictment, to a fine not exceeding £25,000.
(4) If the contravention, failure or refusal in respect of which a person is convicted of an offence referred to in subsection (1) or (2) is continued after conviction, the person shall be guilty of a further offence on every day on which the contravention, failure or refusal continues and for each such offence the person shall be liable—
(i) on summary conviction, to a fine not exceeding £100, or
(ii) on conviction on indictment, to a fine not exceeding £5,000,
instead of the penalty specified for the original contravention, failure or refusal.
Offences by trustee savings banks and bodies corporate.
63.—(1) Where an offence under this Act has been committed by a body corporate (whether a trustee savings bank or not) or by a trustee savings bank at a time when it is not a body corporate and is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a person being a trustee of the bank or a director of the body corporate or a manager, secretary or other officer of the body corporate or bank, or a person who was purporting to act in any such capacity, that person as well as the body corporate or bank, as the case may be, shall be guilty of an offence and shall be liable to be proceeded against and punished as if he were guilty of the first-mentioned offence.
(2) Where the affairs of a body corporate are managed by its members, subsection (1) shall apply in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.
Exemption from stamp duty.
64.—Stamp duty, other than stamp duty provided for in sections 67 to 75 of the Finance Act, 1973, shall not be chargeable on any transfer, conveyance or other instrument executed for the purposes of effecting an amalgamation of trustee savings banks under Part VI or the reorganisation of a trustee savings bank into a company under section 57.
Bonds and sureties.
65.—(1) A trustee savings bank undertaking any activity in the course of its business shall not be regarded as having contravened any provision of the Insurance Acts, 1909 to 1989, or regulations relating to insurance business made under the European Communities Act, 1972, by reason only of the fact that it gives, enters into or accepts a bond or a contract of suretyship or guarantee to which this section applies.
(2) This section applies to any bond or any contract of suretyship or guarantee which is given, or entered into, as surety or guarantor by a trustee savings bank in the course of its business or which is in the course of his banking business (within the meaning of the Central Bank Act, 1971) given or entered into, as surety or guarantor, by a person resident outside the State to satisfy, and only for the purposes of, a requirement which is both—
(a) a requirement of a trustee savings bank, and
(b) made solely for the purpose of securing financial facilities to be made available by that bank.
Provisions in relation to offences.
66.—(1) Summary proceedings in respect of an offence under this Act may be brought and prosecuted by the Minister or the Central Bank.
(2) Notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings for an offence under this Act may be instituted within 2 years from the date of the offence.
FIRST SCHEDULE
Enactments Repealed
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
26 & 27 Vict., c. 14 | Post Office Savings Bank Act, 1863 | Sections 2 and 3; section 4, in so far as it relates to former banks, and section 6 |
26 & 27 Vict., c. 25 | Savings Bank Investment Act, 1863 | The whole Act, in so far as it relates to former banks |
26 & 27 Vict., c. 87 | Trustee Savings Banks Act, 1863 | The whole Act |
29 & 30 Vict., c. 5 | Savings Bank Investment Act, 1866 | The whole Act, in so far as it relates to former banks |
32 & 33 Vict., c. 59 | Savings Bank Investment Act, 1869 | The whole Act, in so far as it relates to former banks |
39 & 40 Vict., c. 52 | Savings Banks (Barrister) Act, 1876 | The whole Act, in so far as it relates to former banks |
40 & 41 Vict., c. 13 | Customs, Inland Revenue, and Savings Banks Act, 1877 | Sections 15 and 17, in so far as they relate to former banks |
43 & 44 Vict., c. 36 | Savings Banks Act, 1880 | The whole Act, in so far as it relates to former banks |
50 & 51 Vict., c. 40 | Savings Banks Act, 1887 | Section 2 and section 3, in so far as it relates to former banks |
50 & 51 Vict., c. 47 | Trustee Savings Banks Act, 1887 | The whole Act |
51 & 52 Vict., c. 15 | National Debt (Supplemental) Act, 1888 | Section 5 |
54 & 55 Vict., c. 21 | Savings Banks Act, 1891 | Sections 1 to 10 and sections 12 (2), 15 and 16, in so far as they relate to former banks, and section 18 |
3 Edw. VII, c. 46 | Revenue Act, 1903 | The words “of a savings bank or” in section 16 (1) |
4 Edw. VII, c. 8 | Savings Banks Act, 1904 | Section 1, section 2, in so far as it relates to former banks, sections 4 to 7 and sections 8 to 10 and 16, in so far as they relate to former banks |
5 & 6 Geo. V, c. 93 | War Loan (Supplemental Provisions) Act, 1915 | Section 10 and section 11, in so far as it relates to former banks |
8 & 9 Geo. V, c. 4 | Trustee Savings Banks Act, 1918 | The whole Act |
10 & 11 Geo. V, c. 12 | Savings Banks Act, 1920 | Sections 1, 2 and 4 to 6, in so far as they relate to former banks, and subsections (2) and (3) of section 10, in so far as they so relate |
No. 14 of 1940 | ||
No. 14 of 1942 | ||
No. 15 of 1946 | ||
No. 23 of 1958 | The whole Act, in so far as it relates to former banks | |
No. 18 of 1959 | ||
No. 11 of 1965 | The whole Act | |
No. 29 of 1966 | Section 3, in so far as it relates to former banks | |
No. 33 of 1968 | ||
No. 37 of 1968 | Section 9 (2) | |
No. 17 of 1979 | The whole Act |
SECOND SCHEDULE
Matters to be provided for by the Rules of a Trustee Savings Bank
1. The name of the trustee savings bank.
2. The manner of appointment and removal of trustees of the bank.
3. The appointment of at least 2 persons (in this Schedule referred to as “managers”) who shall conduct, manage and direct generally the business of the bank and the manner of their appointment and removal.
4. The manner of appointment and removal of the members of any committee or other body established for the purposes of the supervision, management or direction generally of the business of the bank.
5. The powers, functions and duties of the trustees and managers and any committee or other body of the bank referred to in paragraph 4.
6. The manner in which moneys received by a trustee on account of or for the use of the bank are to be disposed of.
7. That a notice approved of by the Central Bank specifying the services provided by the bank shall be displayed at each office of the bank open to the public for the transaction of the business of the bank in a position where it can be read by all the members of the public entering the office.
8. That a trustee shall not derive any benefit from the bank other than any honoraria paid pursuant to section 20.
9. The calling and holding of meetings of trustees and the procedure to be followed at such meetings.
10. The manner in which funds of the bank are to be raised and the specification of any limit on their amount.
11. The purposes to which the funds of the bank are to be applied and the manner in which they are to be invested.
12. The manner in which deficits of the bank are to be ascertained and provided for.
13. The manner of appointment and removal, and the remuneration, of an auditor of the bank.
14. The manner in which the bank may be closed or dissolved.
15. That the officers of the bank be prohibited from disclosing any information regarding the affairs or business of the bank or depositors with or persons borrowing from the bank without the authority of a manager or a committee or other body referred to in paragraph 4; and that trustees or any such committee or other body as aforesaid be prohibited from disclosing any such information as aforesaid except where it is necessary to do so for the purposes of the conduct, management or direction of the business of the bank or for the purposes of proceedings in any court or other tribunal.
Uimhir 21 de 1989
AN tACHT UM BAINC THAISCE IONTAOBHAIS, 1989
RIAR NA nALT
Réamhráiteach agus Ginearálta
Alt | |
1. | |
2. | |
3. | |
4. | |
5. | |
6. | |
7. | |
8. |
Bunú agus Ceadúnú Banc Taisce Iontaobhais
9. | |
10. | |
11. | Toirmeasc ar ghnó bainc taisce iontaobhais a sheoladh gan cheadúnas. |
12. | |
13. | |
14. | |
15. | Banc taisce iontaobhais do thabhairt agus d'fháil airgid ar iasacht. |
16. |
Iontaobhaithe Banc Taisce Iontaobhais
Maoirsiú Banc Taisce Iontaobhais
Bainistí agus Riaradh Banc Taisce Iontaobhais
Cónascadh Banc Taisce iontaobhais
Ilghnéitheach
Na hAchtacháin a Aisghairtear
Nithe dá bhForálfar le Rialacha Bainc Taisce Iontaobhais
Na hAchtanna dá dTagraítear | |
Bankers' Books Evidence Act, 1879 | 1879, c. 11 |
Na hAchtanna um Fhianaise Leabhar Baincéirí, 1879 agus 1959 | |
Bills of Sale (Ireland) Acts, 1879 and 1883 | |
Na hAchtanna um Cháin Ghnóchan Caipitiúil | |
Achtanna na gCuideachtaí, 1963 go 1986 | |
Customs, Inland Revenue, and Savings Banks Act, 1880 | 1880, c. 40 |
Finance Act, 1895 | 1895, c. 16 |
Na hAchtanna Árachais, 1909 go 1989 | |
Judgment Mortgage (Ireland) Act, 1850 | 1850, c. 29 |
Na hAchtanna um Fhógra Íosta agus Téarmaí Fostaíochta, 1973 go 1984 | |
National Debt (Supplemental) Act, 1888 | 1888, c. 15 |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
Post Office Savings Banks Act, 1863 | 1863, c. 14 |
Acht Éireannach réamh-Aontachta 33 Geo. II c. 14 (Ir.) | 1759, c. 14 |
Na hAchtanna um Íocaíochtaí Iomarcaíochta, 1967 go 1984 | |
Registration of Deeds Act, 1707 | 1707, c. 10 |
Revenue Act, 1903 | 1903, c. 46 |
Savings Banks Act, 1880 | 1880, c. 36 |
Savings Banks Act, 1887 | 1887, c. 30 |
Savings Banks Act, 1891 | 1891, c. 21 |
Savings Banks Act, 1904 | 1904, c. 8 |
Savings Banks Act, 1920 | 1920, c. 12 |
Savings Banks (Barrister) Act, 1876 | 1876, c. 52 |
Savings Bank Investment Act, 1863 | 1863, c. 25 |
Savings Bank Investment Act, 1866 | 1866, c. 5 |
Savings Bank Investment Act, 1869 | 1869, c. 59 |
Trustee Savings Banks Act, 1863 | 1863, c. 25 |
Trustee Savings Banks Act, 1887 | 1887, c. 47 |
Trustee Savings Banks Act, 1918 | 1918, c. 4 |
Na hAchtanna um Bainc Thaisce Iontaobhais, 1863 go 1979 | |
War Loan (Supplemental Provisions) Act, 1915 | 1915, c. 93 |
Uimhir 21 de 1989
AN tACHT UM BAINC THAISCE IONTAOBHAIS, 1989
[An tiontú oifigiúil]
CUID I
Réamhráiteach agus Ginearálta
Gearrtheideal.
1.—Féadfar an tAcht um Bainc Thaisce Iontaobhais, 1989, a ghairm den Acht seo.
Tosach feidhme.
2.—Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar chuige sin, le hordú nó le horduithe a dhéanfaidh an tAire faoin alt seo, go ginearálta nó faoi threoir aon chríche nó forála áirithe agus féadfar laethanta éagsúla a shocrú amhlaidh chun críocha éagsúla agus d'fhorálacha éagsúla.
Léiriú.
3.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Acht 1963” Acht na gCuideachtaí, 1963;
ciallaíonn “na hAchtanna” na hAchtanna um Bainc Thaisce Iontaobhais, 1863 go 1979;
ciallaíonn “an Banc Ceannais” Banc Ceannais na hÉireann;
tá le “cuideachta”, “scairchaipiteal cothromais”, “cuideachta shealbhaíochta” agus “fochuideachta” na bríonna a shanntar dóibh le hAcht 1963;
ciallaíonn “Achtanna na gCuideachtaí” Acht 1963 agus gach Acht atá le forléiriú le chéile leis mar aon Acht amháin;
ciallaíonn “an Chúirt” an Ard-Chúirt;
folaíonn “taisce” taisce i gcuntas reatha;
ciallaíonn “taisceoir” duine a choinníonn taisce le banc taisce iontaobhais agus forléireofar focail ghaolmhara dá réir sin;
ciallaíonn “iarbhanc” banc taisce iontaobhais a bhí, díreach roimh thosach feidhme Chuid II, arna dheimhniú faoi na hAchtanna;
tá le “ceadúnas” an bhrí a shanntar dó le halt 10;
ciallaíonn “an tAire” an tAire Airgeadais;
tá le “an cuntas speisialta” an bhrí a shanntar dó le halt 32;
tá le “banc taisce iontaobhais” an bhrí a shanntar dó le halt 9.
(2) San Acht seo—
(a) déanfar tagairt d'aon achtachán a fhorléiriú, mura n-éilíonn an comhthéacs a mhalairt, mar thagairt don achtachán sin arna leasú, arna oiriúnú nó arna leathnú le haon achtachán, nó faoi aon achtachán, ina dhiaidh sin lena n-áirítear an tAcht seo nó rialacháin arna ndéanamh faoin Acht seo,
(b) aon tagairt do Chuid, d'alt nó do sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe,
(c) aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe,
(d) déanfar tagairt d'aon fhoráil den Acht seo a fhorléiriú, más iomchuí, mar thagairt don fhoráil sin arna modhnú le rialacháin.
Rialacháin agus treoracha.
4.—(1) Gan dochar d'aon fhoráil shonrach den Acht seo, féadfaidh cibé forálacha teagmhascha, iarmhartacha, eatramhacha nó forlíontacha (lena n-áirítear forálacha chun an t-aistriú ó na hachtacháin a aisghairtear le halt 7 den Acht seo a chur in éifeacht) a bheith in aon rialacháin faoin Acht seo is dóigh leis an Aire is gá nó is iomchuí chun críche ar bith de chuid an Achta seo nó de dhroim aon fhorála ann nó chun lán-éifeacht a thabhairt d'aon fhoráil ann.
(2) Déanfar gach rialachán a dhéanfar faoin Acht seo a leagan faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach, laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán sin.
(3) (a) Féadfaidh an Banc Ceannais treoir a thabhairt do bhanc taisce iontaobhais i ndáil le haon ní (seachas ní a bhféadfaidh an Banc Ceannais treoir a thabhairt do bhanc taisce iontaobhais i ndáil leis faoi aon fhoráil eile den Acht seo) a bhaineann leis an ngnó a sheolann an banc nó i gcás inar dóigh leis gur gá déanamh amhlaidh ar mhaithe le rialáil ordúil chuí banc taisce iontaobhais.
(b) Aon duine a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoin bhfo-alt seo beidh sé ciontach i gcion.
(4) (a) Aon treoir ón mBanc Ceannais faoin Acht seo is oifigeach don Bhanc Ceannais, a bheidh údaraithe go cuí chuige sin, a thabharfaidh í i scríbhinn.
(b) Beidh feidhm, faoi réir aon mhodhnuithe is gá, ag forálacha fho-alt (1) maidir le treoir den sórt sin mar atá feidhm acu maidir le rialacháin.
(c) Féadfar treoir den sórt sin a thabhairt do bhanc taisce iontaobhais trína cur leis an ngnáthphost réamhíoctha chuig rúnaí an bhainc, nó chuig oifigeach eile dá shamhail de chuid an bhainc, agus í dírithe chuige ag príomhoifig an bhainc.
(d) Féadfaidh an Banc Ceannais, trí threoir faoin mír seo, treoir a bheidh tugtha aige faoin Acht seo, lena n-áirítear an mhír seo, a leasú nó a chúlghairm.
Rialacháin chun deireadh a chur le deacrachtaí.
5.—Má éiríonn aon deacracht, ar bhealach ar bith, le linn aon fhoráil den Acht seo a thabhairt i ngníomh nó i ndáil le hoibriú aon fhorála den sórt sin, féadfaidh an tAire, le rialacháin, aon ní a dhéanamh is dóigh leis is gá nó is fóirsteanach chun deireadh a chur leis an deacracht sin, chun an fhoráil sin a thabhairt i ngníomh, nó chun oibriú na forála sin a áirithiú nó a urasú, agus féadfar le haon rialacháin den sórt sin aon fhoráil den Acht seo a mhodhnú a mhéid is gá nó is fóirsteanach chun an fhoráil sin a chur in éifeacht chun na gcríoch sin a dúradh ach ní dhéanfar aon rialacháin faoin alt seo i ndáil le haon fhoráil den Acht seo tar éis 3 bliana a bheith caite dar tosach an lá ar tháinig an fhoráil iomchuí den Acht seo i ngníomh.
An tAcht a mhodhnú lena chur i gcomhréir le hathruithe ar dhlí na gcuideachtaí, na baincéireachta agus na gcumann foirgníochta.
6.—(1) Má dhéantar aon mhodhnú ar na hachtacháin a bheidh i bhfeidhm i ndáil le cuideachtaí, le bainc nó le cumainn fhoirgníochta, agus gur dóigh leis an Aire gur fóirsteanach forálacha an Achta seo a mhodhnú chun go mbeidh an dlí a bhaineann le bainc thaisce iontaobhais ar aon dul leis na modhnuithe ar an dlí a bhaineann le cuideachtaí, le bainc nó le cumainn fhoirgníochta, féadfaidh an tAire, le rialacháin, cibé modhnú a dhéanamh ar aon fhorálacha den Acht seo is dóigh leis is cuí chuige sin.
(2) An chumhacht a thugtar le fo-alt (1) folaíonn sí cumhacht chun na forálacha iomchuí den Acht seo a mhodhnú—
(a) chun cumhacht a thabhairt orduithe, rialacháin nó ionstraimí eile a dhéanamh,
(b) chun socrú a dhéanamh maidir le táillí a ghearradh ach ní chun aon mhuirear de chineál cánachais a ghearradh.
(3) Féadfar le rialacháin faoin alt seo—
(a) leasuithe iarmhartacha nó aisghairm a dhéanamh ar fhorálacha eile den Acht seo;
(b) cibé forálacha eatramhacha nó cosantacha a dhéanamh is dóigh leis an Aire is gá nó is fóirsteanach.
(4) San alt seo folaíonn “modhnú” aon bhreisiú agus, maidir le modhnuithe ar na hachtacháin a bhaineann le cuideachtaí, le bainc nó le cumainn fhoirgníochta, aon mhodhnú a chuirfear in éifeacht cibé acu le haon Acht sa todhchaí nó le hionstraim a dhéanfar, tar éis an tAcht seo a rith, faoi Acht a rithfear tráth ar bith.
Aisghairm agus cosaintí.
7.—(1) Déantar leis seo na hachtacháin a shonraítear i gcolún (2) den Chéad Sceideal a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
(2) Sa mhéid go bhféadfadh aon ionstraim nó ní ar bith eile a rinneadh faoi aon fhoráil a aisghairtear leis an Acht seo a bheith déanta faoi fhoráil chomhréire den Acht seo, ní bheidh an ionstraim ná an ní sin ó bhail de bharr aisghairm na forála sin ach má bhí siad i bhfeidhm díreach sular aisghaireadh an fhoráil sin, beidh éifeacht leo ionann is dá mba gur faoin bhforáil chomhréire den Acht seo a dhéanfaí iad.
(3) Aon tagairt d'iarbhanc in aon reacht, nó in aon ionstraim a rinneadh faoi reacht, nó in aon leabhar, taifead nó doiciméad eile, forléireofar í mar thagairt do bhanc taisce iontaobhais.
Caiteachais.
8.—(1) Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc as airgead a sholáthróidh an tOireachtas.
(2) Déanfar na caiteachais a thabhóidh an Banc Ceannais ag riaradh an Achta seo a íoc as ciste ginearálta an Bhainc Ceannais.
CUID II
Bunú agus Ceadúnú Banc Taisce Iontaobhais
"Banc taisce iontaobhais".
9.—(1) San Acht seo ciallaíonn “banc taisce iontaobhais” cumann a foirmíodh chun foras is de chineál bainc, agus a chomhlíonann forálacha an Achta seo, a bhunú agus a chothabháil, ar foras é—
(a) a bhfuil a ghnó á bhainistí agus á riaradh faoi mhaoirsiú iontaobhaithe de réir na bhforálacha sin, agus
(b) a sheolann, de bhun ceadúnais agus de réir na bhforálacha sin agus rialacha arna ndéanamh ag a iontaobhaithe, agus faoi réir mhaoirsiú ginearálta an Bhainc Ceannais, aon cheann amháin nó níos mó díobh seo a leanas:
(i) gnó arb éard é glacadh taiscí is iníoctha ar éileamh nó ar fhógra nó ar dháta socraithe nó inchinnte sa todhchaí,
(ii) an gnó a bhíodh á sheoladh de ghnáth ag iarbhanc,
(iii) gnó arb éard é seirbhís airgeadais ar bith eile a chur ar fáil, le toiliú an Bhainc Ceannais.
(2) Féadfaidh banc taisce iontaobhais, le toiliú an Bhainc Ceannais, gnó a sheoladh lasmuigh den Stát.
(3) I bhfeidhmiú aon fheidhme dá chuid faoin Acht seo ní cheanglófar ar an mBanc Ceannais déileáil le sócmhainní nó dliteanais de chuid banc taisce iontaobhais lasmuigh den Stát ionann is dá mbeidís á sealbhú sa Stát.
Ceadúnais.
10.—(1) Faoi réir fhorálacha an Achta seo, féadfaidh an Banc Ceannais, ar iarratas chuige sin a bheidh déanta chuige ag iontaobhaithe an chumainn lena mbaineann, ceadúnas a dheonú dóibh, nó diúltú ceadúnas a dheonú dóibh, á údarú dóibh banc taisce iontaobhais a bhunú agus a chothabháil agus gnó bainc den sórt sin a sheoladh (dá ngairtear “ceadúnas” san Acht seo).
(2) Ní dhiúltóidh an Banc Ceannais ceadúnas a dheonú gan toiliú an Aire agus mura deimhin leis nach rachadh deonú an cheadúnais chun leasa do rialáil ordúil chuí banc taisce iontaobhais nó nach bhfuil an tAcht seo á chomhlíonadh maidir leis an bhforas, nó leis na hiontaobhaithe, lena mbaineann agus ní thabharfaidh an tAire a thoiliú leis an diúltú mura deimhin leis nach rachadh deonú an cheadúnais chun leasa do rialáil ordúil chuí banc taisce iontaobhais nó nach bhfuil an tAcht seo á chomhlíonadh maidir leis an bhforas, nó leis na hiontaobhaithe, lena mbaineann.
(3) Aon uair a bheartóidh an Banc Ceannais diúltú ceadúnas a dheonú d'iontaobhaithe cumainn—
(a) tabharfaidh sé fógra i scríbhinn dóibh á rá go bhfuil beartaithe aige toiliú an Aire leis an diúltú a lorg agus cad iad na cúiseanna atá ag an mBanc leis an diúltú, agus go bhféadfaidh siad, laistigh de 21 lá ó dháta an fhógra a thabhairt, uiríll a dhéanamh i scríbhinn chun an Aire i ndáil leis an diúltú atá beartaithe,
(b) féadfaidh na hiontaobhaithe uiríll den sórt sin a dhéanamh chun an Aire laistigh den am a dúradh, agus
(c) déanfaidh an tAire, sula gcinnfidh sé a thoiliú a thabhairt, nó gan a thoiliú a thabhairt, leis an diúltú atá beartaithe, breithniú ar aon uiríll a bheidh déanta go cuí chuige faoin bhfo-alt seo.
(4) (a) Faoi réir mhír (b) den fho-alt seo, déanfaidh an Banc Ceannais, tráth nach déanaí ná 6 mhí tar éis iarratas ar cheadúnas a fháil, an ceadúnas a dheonú nó fógra faoi fho-alt (3) (a) a thabhairt do na daoine a rinne an t-iarratas.
(b) Beidh éifeacht le mír (a) i ndáil le cás ina n-iarrfaidh an Banc Ceannais ar na daoine lena mbaineann, de bhun fho-alt (6), faisnéis a thabhairt i ndáil le hiarratas ar cheadúnas ionann is dá mba thagairt don fhaisnéis a thabhairt an tagairt d'iarratas a fháil.
(5) Beidh iarratas ar cheadúnas i cibé foirm, agus beidh faisnéis ann i ndáil le cibé nithe, a shonróidh an Banc Ceannais.
(6) Féadfaidh an Banc Ceannais, tar éis dó iarratas ar cheadúnas a fháil, a iarraidh i scríbhinn ar na daoine lena mbaineann, faisnéis a thabhairt dó i ndáil le nithe sonraithe agus déanfaidh na daoine de réir na hiarrata sin.
(7) Más rud é go raibh iarbhanc ag seoladh gnó díreach roimh thosach feidhme an ailt seo, déanfaidh an Banc Ceannais, ar iarratas ar cheadúnas a bheith déanta ag a iontaobhaithe, ceadúnas maidir lena ghnó a dheonú dóibh a luaithe is féidir dá éis sin agus beidh éifeacht leis an gceadúnas, agus measfar go raibh éifeacht leis, amhail ar an agus ón tosach feidhme sin.
(8) Má dheonaítear ceadúnas, ní hionann an deonú sin agus baránta ar shócmhainneacht an fhorais lena mbaineann agus ní bheidh an Banc Ceannais faoi dhliteanas maidir le haon chaillteanais a thabhófar trí dhócmhainneacht nó mainneachtain ag aon duine dá ndeonaítear ceadúnas nó ag an mbanc taisce iontaobhais a ndeonaítear ina leith é.
(9) Féadfaidh an Banc Ceannais ceadúnas a leasú trí ainmneacha iontaobhaithe an bhainc taisce iontaobhais lena mbaineann a chur isteach ann nó a scriosadh as, de réir mar is cuí.
Toirmeasc ar ghnó bainc taisce iontaobhais a sheoladh gan cheadúnas.
11.—(1) Ní dhéanfaidh duine, seachas duine a bheidh údaraithe le ceadúnas chun sin a dhéanamh, gnó bainc taisce iontaobhais a sheoladh thar a cheann féin nó thar ceann aon duine eile sa Stát nó lasmuigh den Stát ná ní thabharfaidh sé le fios nó le tuiscint go seolann sé gnó den sórt sin.
(2) Chun críocha an ailt seo, measfar go dtabharfaidh duine le fios go seolann sé gnó bainc taisce iontaobhais má dhéanann sé gníomh a shonraítear in alt 14 (2).
(3) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Coinníollacha ceadúnas.
12.—(1) Faoi réir fho-alt (2), beidh ceadúnas faoi réir cibé coinníollacha, más ann, a fhorchuirfidh an Banc Ceannais agus a shonróidh sé tráth a dheonaithe, ar coinníollacha iad a mbeidh sé ceaptha dóibh, i dtuairim an Bhainc, rialáil ordúil chuí banc taisce iontaobhais a chur chun cinn.
(2) Féadfaidh an Banc Ceannais, ó am go ham, coinníollacha ceadúnais a leasú nó a chúlghairm nó féadfaidh sé cur leo, agus féadfaidh sé coinníollacha a fhorchur i ndáil le ceadúnas, más rud é, i dtuairim an Bhainc Ceannais, go mbeidh sé ceaptha don leasú, don chúlghairm, don bhreisiú nó don fhorchur rialáil ordúil chuí banc taisce iontaobhais a chur chun cinn.
(3) Aon uair a bheartóidh an Banc Ceannais coinníoll a fhorchur i ndáil le ceadúnas nó coinníollacha ceadúnais a leasú nó cur leo—
(a) tabharfaidh sé fógra i scríbhinn do na daoine a shealbhaíonn an ceadúnas nó a mbeartaítear an ceadúnas a dheonú dóibh, á rá go bhfuil sé beartaithe aige an coinníoll a fhorchur nó coinníollacha an cheadúnais a leasú nó cur leo, de réir mar a bheidh, agus cad iad na cúiseanna atá aige leis sin a dhéanamh agus go bhféadfaidh siad, laistigh de 21 lá tar éis an fógra a thabhairt, uiríll a dhéanamh i scríbhinn chun an Bhainc Ceannais i ndáil leis an bhforchur, leis an leasú nó leis an mbreisiú, de réir mar a bheidh,
(b) féadfaidh na daoine uiríll den sórt sin a dhéanamh chun an Bhainc Ceannais laistigh de na tréimhsí ama a dúradh,
(c) déanfaidh an Banc Ceannais, sula gcinnfidh sé an coinníoll a fhorchur nó coinníollacha an cheadúnais a leasú nó cur leo, breithniú ar aon uiríll a bheidh déanta go cuí chuige faoin bhfo-alt seo, agus
(d) má dhéantar go cuí aon uiríll chun an Bhainc Ceannais faoin bhfo-alt seo, féadfaidh sé, ar an tréimhse 21 lá a dúradh a bheith caite, an togra a dúradh a tharraingt siar nó cibé coinníoll a fhorchur nó cibé leasuithe ar choinníollacha an cheadúnais, nó cibé breisithe leo, a dhéanamh is cuí leis an mBanc Ceannais ag féachaint do na huiríll, faoi réir an choinníll, agus faoina réir sin amháin, nach ndéanfaidh an Banc Ceannais gníomh a fhágfaidh go mbeidh sé níos dochraidí coinníollacha an cheadúnais a chomhlíonadh ná mar a bheadh sé dá mba iad coinníollacha an cheadúnais na coinníollacha a bhí sa cheadúnas an tráth ar tugadh an fógra faoi mhír (a), agus iad arna leasú nó arna mbreisiú, nó difear déanta dóibh thairis sin, de réir an fhógra.
(4) Aon duine a mhainneoidh nó a dhiúltóidh déanamh de réir coinníll i gceadúnas, beidh sé ciontach i gcion.
Ceadúnais a chúlghairm.
13.—(1) Féadfaidh an Banc Ceannais, le toiliú an Aire, ceadúnas a chúlghairm—
(a) má iarrann sealbhóirí an cheadúnais amhlaidh,
(b) mura mbeidh an foras lena mbaineann tosaithe ar an ngnó a údaraítear leis an gceadúnas a sheoladh laistigh de 12 mhí ón dáta ar ar deonaíodh an ceadúnas,
(c) má tá an banc taisce iontaobhais lena mbaineann á fhoirceannadh,
(d) má éiríonn an banc taisce iontaobhais neamhábalta freastal dá oibleagáidí i leith a chreidiúnaithe nó má fhionraíonn sé íocaíochtaí atá dlite go dleathach de nó, i dtuairim an Bhainc Ceannais—
(i) nach leor a thuilleadh na cistí a shealbhaíonn sé chun críocha an ghnó sin a dúradh, nó
(ii) nach féidir brath air a thuilleadh chun a oibleagáidí i leith a chreidiúnaithe, lena n-áirítear aisíoc na dtaiscí a bheidh á sealbhú aige agus íoc úis orthu, a chomhall,
(e) má chiontaítear an banc taisce iontaobhais, ar díotáil, i gcion faoin Acht seo nó má chiontaítear é i gcion lena ngabhann calaois nó mímhacántacht,
(f) má tá athrú tagtha, ón uair a deonaíodh an ceadúnas, ar na himthosca a bhaineann leis an deonú agus go ndiúltófaí ceadúnas a dheonú dá ndéanfaí iarratas ar é a dheonú sna himthosca athraithe,
(g) mura deimhin leis an mBanc Ceannais go bhfágann imthosca an bhainc taisce iontaobhais go bhfuil ar chumas an bhainc taiscí a bheidh glactha aige a aisíoc agus aon ús a bheidh dlite orthu do na taisceoirí, de réir théarmaí na dtaiscí, a íoc,
(h) má mhainníonn na hiontaobhaithe nó an banc taisce iontaobhais déanamh de réir treorach ón mBanc Ceannais faoin Acht seo,
(i) mura gcomhlíonfar an tAcht seo maidir leis na hiontaobhaithe nó leis an mbanc taisce iontaobhais, nó
(j) má tá scortha ag an mbanc taisce iontaobhais de bheith ag seoladh an ghnó a údaraítear leis an gceadúnas agus mura raibh sé á sheoladh aige le linn tréimhse is faide ná 6 mhí díreach tar éis an scoir.
(2) Aon uair a bheartóidh an Banc Ceannais ceadúnas a chúlghairm (ar shlí seachas de bhun iarrata ó shealbhóirí ar cheadúnais sin a dhéanamh)—
(a) tabharfaidh sé fógra i scríbhinn do na sealbhóirí á rá go bhfuil beartaithe aige toiliú an Aire leis an gcúlghairm a lorg agus cad iad na cúiseanna atá leis sin agus go bhféadfaidh na sealbhóirí, laistigh de 21 lá tar éis an dáta ar ar tugadh an fógra, uiríll a dhéanamh i scríbhinn chun an Aire i ndáil leis an gcúlghairm atá beartaithe,
(b) féadfaidh an sealbhóir uiríll den sórt sin a dúradh a dhéanamh chun an Aire laistigh den tréimhse ama a dúradh, agus
(c) déanfaidh an tAire, sula gcinnnfidh sé a thoiliú leis an gcúlghairm a dheonú, nó gan é a dheonú, breithniú ar aon uiríll a bheidh déanta go cuí chuige faoin bhfo-alt seo.
(3) I gcás ina gcúlghairfear ceadúnas agus nach bhfoirceannfar an banc taisce iontaobhais lena mbaineann—
(a) leanfaidh an banc de bheith faoi dhliteanas maidir le taiscí a ghlac sé go dtí go mbeidh aon dliteanais ina leith urscaoilte chun sástacht an Bhainc Ceannais,
(b) ar na dliteanais sin a dúradh a bheith urscaoilte, dúnfar an banc de réir alt 42, agus
(c) déanfaidh iontaobhaithe an bhainc a ndliteanais go léir i leith a dtaisceoirí a urscaoileadh go hiomlán gan mhoill mhíchuí agus tabharfaidh siad fógra don Bhanc Ceannais agus do na taisceoirí leis an mbanc, ar cibé dóigh agus laistigh de cibé tréimhse ama a chinnfidh an Banc Ceannais, i dtaobh na mbearta atá á ndéanamh acu chuige sin.
(4) I gcás ina gcúlghairfear ceadúnas agus go mbeidh an banc taisce iontaobhais lena mbaineann á fhoirceannadh, féadfaidh leachtaitheoir an bhainc gnó an bhainc a sheoladh go feadh cibé méid is dóigh leis an mBanc Ceannais nó, más de bhun ordú ón gCúirt atá an foirceannadh á dhéanamh, is dóigh leis an gCúirt, is gá chun a chumasú don leachtaitheoir a fheidhmeanna a chomhall.
(5) Beidh duine a sháróidh fo-alt (3) (c) ciontach i gcion.
Ainm bainc taisce iontaobhais.
14.—(1) Beidh an abairt “banc taisce iontaobhais” nó an abairt “banc taisce” ar áireamh in ainm bainc taisce iontaobhais, mura dtoileoidh an Banc Ceannais lena fágáil ar lár.
(2) Maidir le duine seachas banc taisce iontaobhais—
(a) más comhlacht corpraithe é, ní bheidh ar áireamh aige in ainm an chomhlachta ceachtar de na habairtí a dúradh ná aon abairt is malairt nó aistriú ar cheachtar de na habairtí sin nó is díorthaíoch uathu nó atá ar aon dul leo,
(b) más pearsa aonair é a sheolann gnó faoi ainm nó teideal (seachas a ainm féin gan aon ní eile curtha leis), ní bheidh ar áireamh aige san ainm nó sa teideal ceachtar de na habairtí a dúradh ná aon abairt is malairt nó aistriú ar cheachtar de na habairtí sin nó is díorthaíoch uathu nó atá ar aon dul leo,
(c) más comhlacht neamhchorpraithe daoine é a sheolann gnó, ní bheidh ar áireamh aige san ainm faoina seolann an comhlacht gnó (nach é, i gcás comhpháirtíochta, ainm nó ainmneacha duine amháin nó níos mó de na comhpháirt ithe é gan aon ní eile curtha leis) ceachtar de na habairtí a dúradh ná aon abairt is malairt nó aistriú ar cheachtar de na habairtí sin nó is díorthaíoch uathu nó atá ar aon dul leo,
(d) ní úsáidfidh sé, i bhfógrán, i gciorclán, i gcárta gnó nó i ndoiciméad eile, ceachtar de na habairtí a dúradh ná aon abairt is malairt nó aistriú ar cheachtar de na habairtí sin nó is díorthaíoch uathu dá mba rud é, trína dhéanamh sin, go mbeadh sé ag tabhairt le fios nó le tuiscint gur banc taisce iontaobhais é.
(3) Beidh duine a sháróidh fo-alt (2) ciontach i gcion.
Banc taisce iontaobhais do thabhairt agus d'fháil airgid ar iasacht.
15.—(1) Is ar cibé dóigh, agus faoi threoir cibé nithe, a chinnfidh an Banc Ceannais a shocrófar na rátaí úis a mhuirearóidh banc taisce iontaobhais ar iasachtaí a thabharfaidh sé, agus na rátaí úis a íocfaidh sé ar thaiscí a ghlacfaidh sé.
(2) (a) Féadfaidh banc taisce iontaobhais airgead a fháil ar iasacht lena n-áirítear, le toiliú an Bhainc Ceannais, airgead in airgead reatha seachas airgead reatha an Stáit.
(b) Féadfaidh an Banc Ceannais, más cuí leis, na nithe seo a leanas a shonrú i dtreoir a thabharfar do bhanc taisce iontaobhais—
(i) an dliteanas uasta a fhéadfaidh an banc a thabhú i leith iasachtaí a gheobhaidh sé agus i leith úis ar na hiasachtaí sin, agus
(ii) an dliteanas uasta a fhéadfaidh an banc a thabhú i ndáil le haon duine áirithe amháin i leith iasachtaí a gheobhaidh sé agus i leith úis ar na hiasachtaí sin, agus
(iii) na téarmaí agus na coinníollacha ar a bhféadfaidh an banc airgead a fháil ar iasacht (lena n-áirítear téarmaí nó coinníollacha ag sonrú an ráta úis, nó ag déanamh forála le haghaidh cinneadh an ráta úis, is iníoctha ar airgead a gheobhaidh sé ar iasacht agus an urrúis a bheidh le tabhairt aige i leith na n-iasachtaí a gheobhaidh sé).
(3) Ní sheolfaidh banc taisce iontaobhais, gan toiliú an Bhainc Ceannais, aon ghnó seachas taiscí a ghlacadh agus aon ghnó eile a bhíodh á sheoladh ag iarbhanc.
(4) Aon duine a sháróidh fo-alt (3) nó a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoi fho-alt (2), beidh sé ciontach i gcion.
Rialacha bainc taisce iontaobhais.
16.—(1) (a) (i) Sula dtosóidh banc taisce iontaobhais de bheith ag seoladh gnó nó, i gcás banc taisce iontaobhais a bhí ina iarbhanc díreach roimh thosach feidhme an ailt seo, tráth nach déanaí ná 6 mhí tar éis an tosach feidhme sin, déanfaidh iontaobhaithe an bhainc rialacha (a bheidh faoi réir cheadú an Bhainc Ceannais) chun an banc a bhainistí agus a riaradh agus le haghaidh cibé nithe eile i ndáil leis an mbanc is dóigh leis is cuí.
(ii) Faoi réir cheadú an Bhainc Ceannais, féadfaidh iontaobhaithe bainc taisce iontaobhais, le rialacha faoi fhomhír (i), rialacha faoin bhfomhír sin a leasú nó a chúlghairm.
(b) Déanfaidh an Banc Ceannais—
(i) maidir le rialacha atá beartaithe faoi mhír (a) (i), na rialacha a cheadú más deimhin leis go bhfuil siad ag teacht le cleachtas fónta na baincéireachta, go ndéanann siad foráil le haghaidh na nithe go léir ar chóir, i dtuairim an Bhainc Ceannais, foráil a dhéanamh dóibh leis na rialacha agus go bhfuil siad i gcomhréir leis an dlí (lena n-áirítear an tAcht seo),
(ii) maidir le rialacha atá beartaithe faoi mhír (a) (ii), na rialacha a cheadú más deimhin leis go gcomhlíonfaidh siad, maille leis na rialacha a bheadh i bhfeidhm tar éis an leasú atá beartaithe nó an chúlghairm atá beartaithe a dhéanamh, na coinníollacha a shonraítear i bhfomhír (i).
(c) Gan dochar do ghinearáltacht mhír (a), déanfar foráil, i rialacha faoin mír sin, i ndáil leis na nithe a bheidh sonraithe de thuras na huaire sa Dara Sceideal.
(2) Féadfaidh an tAire le rialacháin, arna ndéanamh tar éis dó dul i gcomhairle leis an mBanc Ceannais agus leis na bainc thaisce iontaobhais a bheidh ag seoladh gnó de thuras na huaire, an Dara Sceideal a leasú agus beidh éifeacht leis an Sceideal sin faoi réir aon rialachán faoin bhfo-alt seo a bheidh i bhfeidhm de thuras na huaire.
(3) Beidh éifeacht leis na forálacha seo a leanas i ndáil le rialacha, faoin alt seo, de chuid bainc taisce iontaobhais:
(a) déanfaidh iontaobhaithe, bainisteoirí agus oifigigh eile an bhainc de réir na rialacha agus seolfar gnó an bhainc de réir na rialacha,
(b) tabharfar cóip de na rialacha do thaisceoir de chuid an bhainc ar é dá iarraidh sin ag aon oifig den bhanc,
(c) cuirfear cóip de na rialacha ar fáil, lena hiniúchadh ag taisceoirí an bhainc, ag gach oifig den bhanc le linn na dtráthanna a mbíonn an banc ar oscailt don phobal le gnó a dhéanamh,
(d) má thugtar ar aird, in imeachtaí in aon chúirt nó binse, doiciméad a airbheartaíonn gur cóip de na rialacha é agus go bhfuil sé deimhnithe ag oifigeach don bhanc gur cóip dhílis de na rialacha é, is fianaise é sin ar na rialacha mura suífear a mhalairt.
(4) Beidh duine a sháróidh fo-alt (3) (a) ciontach i gcion.
(5) Maidir le rialacha iarbhainc a bhí i bhfeidhm díreach roimh thosach feidhme an ailt seo, leanfaidh siad i bhfeidhm go ceann na tréimhse 6 mhí díreach tar éis an tosach feidhme sin agus féadfaidh iontaobhaithe an bhainc taisce iontaobhais lena mbaineann iad a leasú nó a chúlghairm le linn na tréimhse sin ionann is dá mbeidís déanta de bhun an ailt seo agus measfar, le linn na tréimhse sin, go gcomhlíonann siad forálacha an Achta seo.
CUID III
Iontaobhaithe Banc Taisce Iontaobhais
Líon iontaobhaithe bainc taisce iontaobhais.
17.—(1) Beidh 5 iontaobhaí ar a laghad, agus 10 iontaobhaí ar a mhéid, ag banc taisce iontaobhais.
(2) I gcás ina gcónascfaidh 2 bhanc taisce iontaobhais nó níos mó, agus gur mhó ná 10 líon iontaobhaithe na mbanc díreach roimh an gcónascadh, féadfar na hiontaobhaithe sin a cheapadh chun bheith ina n-iontaobhaithe ar an mbanc cónasctha ionann is dá mba nár mhó a líon ná 10, ach ní cheapfar aon iontaobhaithe eile i ndáil leis an mbanc cónasctha go dtí go mbeidh líon iontaobhaithe an bhainc chónasctha tite faoi bhun 10.
(3) Más rud é, tráth ar bith, go dtitfidh líon iontaobhaithe bainc taisce iontaobhais faoi bhun 5, déanfar, tráth nach déanaí ná 3 mhí tar éis an trátha sin, oiread daoine a cheapadh chun bheith ina n-iontaobhaithe ar an mbanc a fhágfaidh gur líon nach lú ná 5 líon na n-iontaobhaithe, ach beidh aon ghníomhartha a dhéanfaidh iontaobhaithe an bhainc le linn na tréimhse 3 mhí sin, nó le linn na tréimhse ón tráth sin a dúradh go dtí go gceapfar daoine chun bheith ina n-iontaobhaithe ar an mbanc de bhun an ailt seo, cibé acu is giorra, chomh bailí céanna is a bheidís dá mba líon nach lú ná 5 líon iontaobhaithe an bhainc i gcaitheamh na tréimhse iomchuí.
(4) Ní cheapfar duine chun bheith ina iontaobhaí ar bhanc taisce iontaobhais gan toiliú an Bhainc Ceannais.
Teorainn aoise d'iontaobhaithe bainc taisce iontaobhais.
18.—Scoirfidh duine d'oifig a shealbhú mar iontaobhaí ar bhanc taisce iontaobhais tráth nach déanaí ná an tráth a mbeidh 70 bliain d'aois slánaithe aige.
Dícháiliú chun bheith mar iontaobhaí ar bhanc taisce iontaobhais.
19.—(1) Aon duine—
(a) a bhreithneofar ina fhéimheach,
(b) a dhéanfaidh imshocraíocht nó comhshocraíocht le creidiúnaithe,
(c) a bhí, tráth ar bith, faoi dhliteanas pearsanta de bhun alt 22 maidir lena iompar le linn dó bheith ag comhlíonadh a dhualgas mar iontaobhaí ar bhanc taisce iontaobhais,
(d) ar a gcuirfear pianbhreith príosúnachta ar feadh téarma nach giorra ná 6 mhí, nó
(e) a chiontófar i gcion lena ngabhann calaois nó mímhacántacht,
beidh sé dícháilithe chun bheith ina iontaobhaí ar bhanc taisce iontaobhais.
(2) Aon iontaobhaí ar bhanc taisce iontaobhais—
(a) a bhreithneofar ina fhéimheach,
(b) a dhéanfaidh imshocraíocht nó comhshocraíocht le creidiúnaithe,
(c) a bheidh faoi dhliteanas pearsanta, de bhun alt 22, maidir lena iompar le linn dó bheith ag comhlíonadh a dhualgas mar iontaobhaí den sórt sin,
(d) ar a gcuirfear pianbhreith príosúnachta ar feadh téarma nach giorra ná 6 mhí, nó
(e) a chiontófar i gcion lena ngabhann calaois nó mímhacántacht,
tiocfaidh sé chun bheith, agus beidh sé, dícháilithe láithreach chun bheith ina iontaobhaí den sórt sin.
Airgead onóra a íoc le hiontaobhaithe bainc taisce iontaobhais.
20.—(1) (a) Féadfaidh banc taisce iontaobhais airgead onóra, ina mbeidh cibé méideanna a cheadóidh an Banc Ceannais, a íoc lena iontaobhaithe.
(b) Déanfar méid comhiomlán aon airgid onóra a d'íoc banc taisce iontaobhais lena iontaobhaithe in aon bhliain airgeadais de chuid an bhainc a shonrú i gcuntais an bhainc don bhliain sin.
(2) (a) Féadfaidh banc taisce iontaobhais airgead a thabhairt ar iasacht d'iontaobhaí de chuid an bhainc más rud é, ach ar an gcoinníoll amháin—
(i) go dtabharfar an iasacht de réir agus faoi réir cibé téarmaí agus coinníollacha a shonróidh an Banc Ceannais,
(ii) nach mó an iasacht ná cibé méid, más ann, a shonróidh an Banc Ceannais, agus
(iii) nach mó méid comhiomlán na hiasachta agus aon mhéid nach mbeidh aisíoctha nó íoctha leis an mbanc i leith iasachtaí eile a thug an banc don iontaobhaí, maille le hús air sin, ná cibé méid, más ann, a shonróidh an Banc Ceannais.
(b) Déanfar méid comhiomlán aon iasachtaí faoin bhfo-alt seo nach mbeidh aisíoctha le banc taisce iontaobhais ag deireadh aon bhliana airgeadais de chuid an bhainc, agus méid comhiomlán aon úis ar na hiasachtaí a bheidh dlite agus iníoctha, ach nach mbeidh íoctha, leis an mbanc ag deireadh na bliana sin, a shonrú i gcuntais an bhainc don bhliain sin; beidh ag gabháil le haon ráiteas den sórt sin i gcuntais an bhainc ráiteas á rá gur tugadh na hiasachtaí lena mbaineann de réir agus faoi réir na dtéarmaí agus na gcoinníollacha céanna le hiasachtaí a thugann an banc do dhaoine den phobal.
(3) Más rud é, i dtuairim iniúchóra bainc taisce iontaobhais, go mbeidh fo-alt (1) (b) nó (2) (b) sáraithe ag an mbanc maidir le bliain airgeadais de chuid an bhainc, cuirfidh an t-iniúchóir ráiteas á rá sin ina thuarascáil ar chuntais an bhainc don bhliain sin mar aon le ráiteas i dtaobh na méideanna, nó aon chuid díobh, dá dtagraítear i bhfo-alt (1) (b) nó (2) (b), de réir mar a bheidh, a mbeidh eolas aige orthu.
(4) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Iontaobhaithe bainc taisce iontaobhais do nochtadh leasa.
21.—(1) Aon iontaobhaí de chuid bainc taisce iontaobhais—
(a) a mbeidh leas aige i gcuideachta nó i ngnóthas lena mbeartaíonn an banc conradh a dhéanamh nó lena mbeidh conradh déanta aige, nó
(b) a mbeidh leas aige i gconradh a bheartaíonn an banc a dhéanamh nó a bheidh déanta aige,
nó is duine lena bhfuil baint ag duine ag a bhfuil leas den sórt sin, nochtfaidh sé don bhanc agus do na hiontaobhaithe eile, ag cruinniú de na hiontaobhaithe, go bhfuil an leas sin aige agus cén cineál leasa é agus ní ghlacfaidh sé páirt ar bith in aon bhreithniú nó cinneadh a dhéanfar ag aon chruinniú den sórt sin i ndáil leis an gconradh.
(2) Déanfar nochtadh faoin alt seo a luaithe a bheidh deis ann.
(3) Má thugann iontaobhaí bainc taisce iontaobhais fógra ginearálta don bhanc agus d'iontaobhaithe an bhainc, ag cruinniú de na hiontaobhaithe, á rá gur comhalta é de chuideachta shonrach nó de ghnólacht sonrach agus go bhfuil sé le meas mar dhuine a bhfuil leas aige in aon chonradh a dhéanfar, tar éis dháta an fhógra, leis an gcuideachta nó leis an ngnólacht, measfar, chun críocha fho-alt (1), gur nochtadh leordhóthanach an fógra sin i dtaobh an leasa sin.
(4) Déanfar nochtadh a dhéanfar le hiontaobhaithe bainc taisce iontaobhais faoi fho-alt (1), agus fógra a thabharfar dóibh faoi fho-alt (3), a thaifeadadh i miontuairiscí chruinnithe na n-iontaobhaithe.
(5) (a) Chun críocha an ailt seo, tá baint ag duine le hiontaobhai de chuid bainc taisce iontaobhais más rud é, ach ar an gcoinníoll amháin—
(i) gurb é céile an iontaobhaí é nó go gcónaíonn sé in aontíos leis mar chéile,
(ii) gurb é tuismitheoir nó leanbh an iontaobhaí é, nó
(iii) gur duine é atá ag gníomhú ina cháil mar iontaobhaí (seachas mar iontaobhaí faoi scéim scaire fostaithe nó faoi scéim pinsin) ar aon iontaobhas a bhfuil iontaobhaí an bhainc taisce iontaobhais, a chéile nó aon leanbh dá chuid, nó comhlacht corpraithe lena bhfuil sé i gcomhlachas, i measc na dtairbhithe uaidh nó a dtugtar, faoina théarmaí, cumhacht do na hiontaobhaithe is cumhacht is féidir a fheidhmiú chun tairbhe d'iontaobhaí an bhainc taisce iontaobhais, dá chéile, nó d'aon leanbh dá chuid nó d'aon chomhlacht corpraithe den sórt sin,
(iv) gur duine é atá ag gníomhú ina cháil mar chomhpháirtí de chuid an iontaobhaí nó de chuid aon duine a bhfuil baint aige leis an iontaobhaí de bhua fhomhír (i), (ii) nó (iii), nó
(v) gur comhlacht corpraithe é (seachas fochuideachta de chuid an bhainc taisce iontaobhais nó cuideachta shealbhaíochta an bhainc nó fochuideachta de chuid chuideachta sealbhaíochta an bhainc) ar stiúrthóir, bainisteoir, rúnaí nó oifigeach eile dá chuid an t-iontaobhaí nó ar comhalta é an t-iontaobhaí de choiste bainistíochta nó d'údarás rialaithe eile maidir leis nó a bhfuil—
(I) sé féin agus aon daoine a bhfuil baint aige leo de bhua fhomhír (i), (ii), (iii) nó (iv), nó
(II) duine atá ag gníomhú ina cháil mar iontaobhaí ar aon iontaobhas a bhfuil iontaobhaí an bhainc taisce iontaobhais, a chéile nó aon leanbh dá chuid, i measc na dtairbhithe uaidh, ina sealbhóirí, i bpáirt, ar an gcúigiú cuid nó níos mó, de réir ainmluacha, dá scairchaipiteal cothromais eisithe nó i dteideal, i bpáirt, an cúigiú cuid nó níos mó den chumhacht vótála a fheidhmiú, nó feidhmiú na coda sin a rialú, ag aon chruinniú ginearálta dá chuid.
(b) Tá duine i gcomhlachas le comhlacht corpraithe má tá sé féin nó aon duine a bhfuil baint aige leis de bhua mhír (a) nó duine atá ag gníomhú ina cháil mar iontaobhaí ar aon iontaobhas a bhfuil an duine, a chéile nó aon leanbh dá chuid i measc na dtairbhithe uaidh—
(i) ina sealbhóirí, i bpáirt, ar an gcúigiú cuid nó níos mó, de réir ainmluacha, dá scairchaipiteal cothromais eisithe, nó
(ii) i dteideal, i bpáirt, an cúigiú cuid nó níos mó den chumhacht vótála a fheidhmiú, nó feidhmiú na coda sin a rialú, ag aon chruinniú ginearálta dá chuid.
(c) Aon tagairtí san fho-alt seo do leanbh duine folaíonn siad tagairtí do leasleanbh, deartháir, deirfiúr, leasdeartháir, leasdeirfiúr, tuismitheoir agus leastuismitheoir de chuid an duine.
(6) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Dliteanas iontaobhaithe bainc taisce iontaobhais.
22.—(1) Ní bheidh duine is iontaobhaí de chuid bainc taisce iontaobhais faoi dhliteanas pearsanta maidir lena iompar (nach iompar calaoiseach) le linn dó bheith ag comhlíonadh a dhualgas mar iontaobhaí den sórt sin ach amháin—
(a) i leith airgid a fuair sé iarbhír ar cuntas an bhainc nó lena úsáid ag an mbanc agus nach mbeidh íoctha isteach agus diúscartha de réir rialacha an bhainc,
(b) i leith aon easnaimh i gcistí an bhainc de dheasca faillí nó mainneachtain déanamh de réir rialacha an bhainc a bhaineann leis na nithe a bheidh sonraithe de thuras na huaire sa Dara Sceideal nó aon fhaillí nó mainneachtain déanamh de réir rialacha an bhainc nó ceanglais an Bhainc Ceannais i ndáil le seiceáil a dhéanamh ar na hidirbhearta a sheolann an banc, le hiniúchadh agus scrúdú a dhéanamh ar chuntais an bhainc, le tionól cruinnithe de chuid iontaobhaithe an bhainc nó le miontuairiscí cruinnithe den sórt sin a choimeád:
Ar choinníoll nach mó ná £10,000 an méid iomlán a mbeidh iontaobhaí faoi dhliteanas maidir leis, i leith aon easnamh den sórt sin le linn a théarma oifige mar iontaobhaí den sórt sin.
(2) Féadfaidh an tAire an méid a shonraítear i bhfo-alt (1) (b) a athrú le rialacháin chun athruithe ar luachanna airgeadaíochta a chur i gcuntas agus beidh éifeacht le fo-alt (1) (b) faoi réir aon rialachán faoin bhfo-alt seo a bheidh i bhfeidhm de thuras na huaire.
Forálacha i ndáil le maoin bhanc taisce iontaobhais agus imeachtaí dlí.
23.—(1) Beidh maoin bhainc taisce iontaobhais dílsithe do na daoine arb iad iontaobhaithe an bhainc iad de thuras na huaire.
(2) Féadfaidh iontaobhaithe bainc taisce iontaobhais agairt, agus féadfar agairt ina leith, faoin ainm “iontaobhaithe Bhanc Taisce Iontaobhais —” nó “iontaobhaithe Bhanc Taisce —”, de réir mar is cuí, agus, in imeachtaí dlí a bhaineann le haon mhaoin de chuid an bhainc, féadfar a dhearbhú gur maoin de chuid iontaobhaithe an bhainc an mhaoin.
(3) Féadfar maoin bhainc taisce iontaobhais a dhílsiú, agus a bheith dílsithe, d'iontaobhaithe an bhainc faoin tuairisc “iontaobhaithe Bhanc Taisce Iontaobhais —” nó “iontaobhaithe Bhanc Taisce —” agus ní gá, chun críche an dílsithe sin, ainmneacha nó tuairiscí na n-iontaobhaithe ar leithligh a thabhairt sa doiciméad lena mbaineann ná in aon doiciméad a bhaineann le maoin an bhainc.
(4) Aon doiciméad a bheadh le forghníomhú, murach an fo-alt seo, ag duine amháin nó níos mó d'iontaobhaithe bainc taisce iontaobhais ina gcáil mar iontaobhaithe den sórt sin, féadfaidh oifigeach don bhanc, a bheidh údaraithe go cuí chuige sin ag iontaobhaithe an bhainc, é a fhorghníomhú trí shéala an bhainc a chur air agus tríd an séala a fhíordheimhniú lena shíniú.
(5) I gcás inar creidiúnaí banc taisce iontaobhais faoi bhreithiúnas, foraithne, ordú nó riail dá dtagraítear in alt 6, arna leasú, den Judgment Mortgage (Ireland) Act, 1850, féadfaidh rúnaí an bhainc nó oifigeach eile dá chuid nó gníomhaire dlí an bhainc, agus é údaraithe go cuí chuige sin ag an mbanc, an mhionnscríbhinn dá dtagraítear san alt sin a dhéanamh agus a chomhdú de réir an ailt sin.
(6) Ní dhéanfaidh iontaobhaithe bainc taisce iontaobhais foirgnimh nó talamh eile a cheannach, a léasú, a dhíol ná a mhalartú, ná foirgnimh a thógáil ná caiteachas eile de chineál caipitiúil a thabhú ag déanamh oibre ar fhoirgnimh nó talamh eile de chuid an bhainc, gan toiliú an Bhainc Ceannais (cibé acu toiliú i gcoitinne nó toiliú nach mbaineann ach le hidirbheart áirithe) agus, chun críocha teidil duine chun maoine a ceannaíodh nó a fuarthas ar léas ó iontaobhaithe bainc taisce iontaobhais, nó is ábhar malairte leo, measfar a thoiliú a bheith tugtha ag an mBanc Ceannais don cheannach, don léasú, don díol nó don mhalartú a rinne na hiontaobhaithe.
CUID IV
Maoirsiú Banc Taisce Iontaobhais
Banc taisce iontaobhais do choimeád leabhar, cuntas agus taifead eile agus an Banc Ceannais do dhéanamh scrúdú orthu.
24.—(1) Coimeádfaidh banc taisce iontaobhais, in oifig nó oifigí sa Stát, cibé leabhair, cuntais agus taifid eile a shonróidh an Banc Ceannais agus tabharfaidh sé fógra don Bhanc Ceannais, a luaithe is féidir, i dtaobh seoladh gach oifige ina gcoimeádtar iad de thuras na huaire; féadfaidh an Banc Ceannais leabhair, cuntais agus taifid éagsúla a shonrú faoin bhfo-alt seo i ndáil le bainc thaisce iontaobhais éagsúla.
(2) (a) Chun críche comhlíonadh a fheidhmeanna ag an mBanc Ceannais faoin Acht seo, féadfaidh oifigeach don Bhanc Ceannais, nó duine ag a bhfuil na cáilíochtaí nó an taithí is dóigh le Rialtóir an Bhainc Ceannais is cuí, is oifigeach nó duine a bheidh údaraithe go cuí i scríbhinn chuige sin ag Rialtóir an Bhainc Ceannais (dá ngairtear “oifigeach údaraithe” feasta san alt seo)—
(i) imscrúdú a dhéanamh ar ghnóthaí, nó ar aon chuid áirithe de ghnóthaí, bainc taisce iontaobhais agus ar an gcaoi a seolann sé a ghnó nó aon chuid áirithe dá ghnó agus tuarascáil a thabhairt don Bhanc Ceannais faoin gcéanna,
(ii) chun críocha an imscrúdaithe, ar a údarú a bheith tugtha ar aird aige, má iarrtar sin air, dul isteach gach uile thráth réasúnach in aon oifig de chuid an bhainc agus aon leabhair, cuntais nó taifid eile a gheofar ansin agus a bheidh á gcoimeád de bhun an ailt seo, agus aon taifid eile a bhaineann le gnó an bhainc agus a gheofar ansin, a scrúdú agus cóipeanna a dhéanamh díobh nó de shleachta astu,
(iii) a cheangal ar aon duine san oifig sin—
(I) aon fhaisnéis is eol dó nó a bheidh ar fáil aige, agus is dóigh leis le réasún is gá chun críocha an imscrúdaithe, a thabhairt dó,
(II) aon leabhair, cuntais nó taifid mar a dúradh a bheidh faoina chumhacht nó ina sheilbh nó ar fáil aige a thabhairt ar aird dó,
(III) a cheadú dó aon leabhair, cuntais nó taifid den sórt sin a scrúdú agus cóipeanna a dhéanamh díobh nó de shleachta astu, agus
(IV) aon fhaisnéis is eol dó nó a bheidh ar fáil aige i ndáil le hiontrálacha sna leabhair, sna cuntais nó sna taifid a thabhairt dó, is faisnéis is dóigh leis le réasún is gá chun críocha an imscrúdaithe.
(b) (i) Aon tagairtí i mír (a) do bhanc taisce iontaobhais folaíonn siad tagairtí—
(I) d'fhochuideachta de chuid an bhainc,
(II) más fochuideachta an banc—
(A) dá chuideachta shealbhaíochta, agus
(B) d'aon fhochuideachta eile de chuid a chuideachta sealbhaíochta,
agus
(III) do chuideachta chomhlachaithe de chuid an bhainc.
(ii) I bhfómhir (i) ciallaíonn “cuideachta chomhlachaithe”, i ndáil le banc taisce iontaobhais, cuideachta (de réir bhrí alt 155 d'Acht 1963)—
(I) a bhfuil cuid nach lú ná 20 faoin gcéad de réir ainmluacha—
(A) dá scairchaipiteal cothromais, nó
(B) dá scaireanna lena ngabhann cearta vótála (seachas cearta vótála nach dtagann i gceist ach amháin in imthosca sonraithe),
á sealbhú ag an mbanc,
agus
(II) a bhfuil, i dtuairim an Bhainc Ceannais, imscrúdú ar a gnóthaí, nó ar chuid shonraithe dá gnóthaí, nó ar sheoladh a gnó nó cuid áirithe dá gnó, riachtanach chun críocha imscrúdú den chineál céanna i ndáil leis an mbanc.
(3) Na leabhair, na cuntais agus na taifid eile a choimeádfar de bhun an ailt seo, is leabhair, cuntais agus taifid iad de bhreis ar aon leabhair, cuntais nó taifid eile a cheanglaítear a choimeád faoi aon achtachán eile.
(4) Féadfar leabhair, cuntais agus taifid eile a choimeád chun críocha an Achta seo i bhfoirm inléite nó (cibé acu ar mhodh leictreonach nó ar mhodh uathoibríoch eile) i bhfoirm neamh-inléite is féidir a atáirgeadh i bhfoirm inléite.
(5) Aon duine a sháróidh fo-alt (1) nó a choiscfidh nó a bhacfaidh oifigeach údaraithe i gcomhlíonadh a fheidhmeanna faoin alt seo nó a mhainneoidh nó a dhiúltóidh, gan leithscéal réasúnach, déanamh de réir ceanglais faoin alt seo nó a thabharfaidh d'oifigeach údaraithe, i gcomhlíonadh airbheartaithe ceanglais den sórt sin, faisnéis is eol dó a bheith bréagach nó míthreorach, beidh sé ciontach i gcion.
Faisnéis a thabhairt don Bhanc Ceannais.
25.—(1) Tabharfaidh iontaobhaithe bainc taisce iontaobhais don Bhanc Ceannais—
(a) ag cibé tráthanna a shonróidh an Banc Ceannais ó am go ham, cibé faisnéis agus tuairisceáin i dtaobh ghnó an bhainc a shonróidh an Banc Ceannais ó am go ham, is faisnéis agus tuairisceáin is dóigh leis an mBanc Ceannais is gá a bheith aige chun a fheidhmeanna faoin Acht seo a chomhlíonadh go cuí, agus
(b) laistigh de cibé tréimhse a shonróidh an Banc Ceannais, aon fhaisnéis agus tuairisceáin (nach faisnéis ná tuairisceáin a shonraítear faoi mhír (a)) i dtaobh ghnó an bhainc a iarrfaidh an Banc Ceannais i scríbhinn, is faisnéis agus tuairisceáin is dóigh leis an mBanc Ceannais is gá a bheith aige chun a fheidhmeanna faoin Acht seo a chomhlíonadh go cuí.
(2) Ní thabharfaidh duine faisnéis don Bhanc Ceannais de bhun fho-alt (1) is faisnéis is eol dó a bheith bréagach nó míthreorach.
(3) (a) Gan dochar do ghinearáltacht fho-alt (1), folaíonn “faisnéis agus tuairisceáin”, i bhfo-alt (1), cuntais iniúchta na mbanc taisce iontaobhais lena mbaineann agus tuarascálacha an iniúchóra lena mbaineann i dtaobh na gcuntas sin.
(b) San alt seo folaíonn tagairtí do bhanc taisce iontaobhais tagairtí—
(i) d'fhochuideachta de chuid an bhainc,
(ii) más fochuideachta an banc—
(I) dá chuideachta shealbhaíochta, agus
(II) d'aon fhochuideachta eile de chuid a chuideachta sealbhaíochta,
agus
(iii) do chuideachta chomhlachaithe (de réir bhrí alt 24 (2) (b) (ii)) de chuid an bhainc.
(4) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Treoracha ón mBanc Ceannais i ndáil le fionraí gníomhaíochtaí áirithe de chuid bainc taisce iontaobhais.
26.—(1) I gcás inarb é tuairim an Bhainc Ceannais gurb é leas an phobail déanamh amhlaidh nó gurb é a thuairim, maidir le banc taisce iontaobhais—
(a) go bhfuil sé éirithe neamhábalta, nó gur dóigh dó éirí neamhábalta, freastal dá oibleagáidí i leith a chreidiúnaithe, nó
(b) nach bhfuil acmhainní caipitiúla leordhóthanacha á gcothabháil aige, nó gur dócha nach mbeidh ar a chumas iad a chothabháil, ag féachaint don méid agus don chineál gnó a sheolann sé, nó
(c) go bhfuil mainnithe aige déanamh de réir coinníll atá ina cheadúnas agus sin in imthosca inar dóigh leis an mBanc Ceannais go ndéanann an mhainneachtain sin difear do chobhsaíocht agus d'fhóntacht an bhainc, nó
(d) go bhfuil sé ag seoladh gnó ar dhóigh a chuireann i mbaol agus a dhochraíonn sábháilteacht taiscí leis an mbanc nó cearta agus leas taisceoirí leis an mbanc, nó
(e) go bhfuil an banc sin agus fiontraíocht amháin eile nó níos mó (cibé acu is banc taisce iontaobhais an fhiontraíocht eile sin nó nach ea) faoi rialú comhchoiteann agus gur dóigh leis an mBanc Ceannais nach dtéann an rialú comhchoiteann chun leasa do thaisceoirí leis an mbanc taisce iontaobhais céadluaite,
féadfaidh an Banc Ceannais treoir a thabhairt i scríbhinn don bhanc sin á ordú dó gach ní nó aon ní acu seo a leanas a fhionraí go ceann cibé tréimhse, nach faide ná 6 mhí, a bheidh sonraithe sa treoir, is é sin le rá:
(i) seoladh gnó bainc taisce iontaobhais,
(ii) déanamh íocaíochtaí (seachas íocaíochtaí lena mbaineann fomhír (i)),
(iii) fáil nó diúscairt sócmhainní nó tabhú nó urscaoileadh dliteanas,
nach mbeidh údaraithe ag an mBanc Ceannais.
(2) Féadfaidh an Banc Ceannais treoir a bheidh tugtha faoi fho-alt (1) a chúlghairm mura mbeidh ordú faoi fho-alt (4) déanta maidir leis an treoir.
(3) Féadfaidh an Chúirt, ar iarratas chuige sin a bheith déanta chuici ag an mbanc taisce iontaobhais lena mbaineann, ordú a dhéanamh ag foirceannadh treorach faoi fho-alt (1).
(4) Féadfaidh an Chúirt, ar iarratas chuige sin a bheith déanta chuici ag an mBanc Ceannais, ordú a dhéanamh ag daingniú treorach faoi fho-alt (1) nó ag daingniú na treorach agus, faoi réir fho-alt (5), ag fadú a tréimhse oibríochta go ceann cibé tréimhse nó tréimhsí ama (ach sin sa chaoi nach faide ná 12 mhí an tréimhse oibríochta) is cuí leis an gCúirt, ag féachaint do na himthosca go léir.
(5) Scoirfidh treoir lena mbaineann fo-alt (4) d'éifeacht a bheith léi—
(a) i gcás an treoir a bheith daingnithe, ar an tréimhse lena mbaineann an treoir a bheith caite,
(b) i gcás an treoir a bheith daingnithe agus a tréimhse oibríochta a bheith fadaithe, ar an tréimhse sin, arna fadú amhlaidh, a bheith caite,
(c) ar ordú foirceanta a dhéanamh maidir leis an mbanc taisce iontaobhais lena mbaineann, nó
(d) más rud é, ar iarratas ón mBanc Ceannais nó ón mbanc taisce iontaobhais lena mbaineann, gur dóigh leis an gCúirt nach ann a thuilleadh do na himthosca ba bhun leis an treoir a thabhairt agus nach mbeadh sé ceart ná cóir gan ordú a dhéanamh ag foirceannadh na treorach, ar cibé dáta a chinnfidh an Chúirt le hordú,
cibé acu is túisce a tharlóidh.
(6) Féadfaidh an Chúirt, i dteannta nó in ionad ordú a dhéanamh faoi fho-alt (3) nó (4), cibé ordú eile a dhéanamh i ndáil leis an ábhar is dóigh léi is gá, lena n-áirítear ordú á ordú d'aon duine a shealbhaíonn airgead nó sócmhainní eile don bhanc taisce iontaobhais lena mbaineann an treoir áirithe, nó thar a cheann, gan aon cheann de na sócmhainní sin a dhiúscairt ach amháin ar cibé coinníollacha agus i cibé imthosca a bheidh sonraithe san ordú.
(7) I gcás treoir faoin alt seo a bheith i bhfeidhm, ansin—
(a) ní thionscnófar imeachtaí foirceanta i ndáil leis an mbanc taisce iontaobhais lena mbaineann,
(b) ní cheapfar glacadóir ar mhaoin an bhainc, agus
(c) ní dhéanfar maoin an bhainc a astú, a fhorlámhú ná a thochsal ar shlí eile, ná ní dhéanfar í a ghlacadh i bhforghníomhú,
mura mbeidh cead faighte roimh ré ón gCúirt.
(8) (a) Más é tuairim an Bhainc Ceannais, d'ainneoin go ndealraíonn sé dó go bhfuil banc taisce iontaobhais dár tugadh treoir faoin alt seo in ann freastal dá oibleagáidí i leith a chreidiúnaithe, gur dócha go leanfaidh na himthosca ba bhun leis an treoir a thabhairt de bheith ann, déanfaidh sé iarratas láithreach chuig an gCúirt ar ordú, agus féadfaidh an Chúirt ordú a dheonú, á ordú don bhanc scéim a ullmhú, i gcomhairle leis an mBanc Ceannais, chun a ghnó mar bhanc taisce iontaobhais a fhoirceannadh go hordúil, agus chun a dhliteanais i leith a thaisceoirí a urscaoileadh, faoi mhaoirseacht an Bhainc Ceannais, agus an scéim a chur faoi bhráid na Cúirte laistigh de 2 mhí chun ceadú na Cúirte a fháil.
(b) Ní cheadóidh an Chúirt scéim faoi mhír (a) gan éisteacht a thabhairt don Bhanc Ceannais agus, má bhíonn díospóid ann i dtaobh téarmaí na scéime, féadfaidh an Chúirt, ar iarratas chuige sin a bheith déanta chuici ag an mBanc Ceannais nó ag an mbanc taisce iontaobhais lena mbaineann, an t-ábhar a chinneadh.
(c) Má mhainníonn banc taisce iontaobhais déanamh de réir ordú ón gCúirt faoin bhfo-alt seo nó má mhainníonn sé scéim a bheidh ceadaithe ag an gCúirt faoin bhfo-alt seo a chur i bhfeidhm, féadfaidh an Chúirt, ar iarratas chuige sin a bheith déanta chuici ag an mBanc Ceannais, cibé ordú breise is cuí léi a dhéanamh i ndáil leis an ábhar, lena n-áirítear ordú chun iontaobhaithe an bhainc a chimiú nó, más dóigh léi gur ceart agus gur cóir é a dhéanamh, ordú chun an banc a fhoirceannadh.
(9) I gcás ina ndéanfar ordú faoin alt seo chun banc taisce iontaobhais a fhoirceannadh, beidh feidhm ag an dlí a bhaineann le cuideachtaí (lena n-áirítear an tAcht seo) ionann is dá mba go ndearnadh an t-ordú ar achainí foirceanta faoin dlí sin agus ionann is dá gcuirfí tagairt don ordú a dhéanamh faoin alt seo in ionad aon tagartha sa dlí sin don achainí foirceanta a thíolacadh.
(10) I gcás inar deimhin leis an gCúirt gurb inmhianaithe déanamh amhlaidh mar gheall ar an gcineál cáis atá ann nó mar gheall ar imthosca an cháis nó thairis sin ar mhaithe leis an gceartas, féadfaidh sí na himeachtaí go léir nó aon chuid d'imeachtaí faoin alt seo a éisteacht ar shlí seachas go poiblí.
(11) Féadfaidh an Chúirt, le hordú, ordú a bheidh déanta aici faoin alt seo a chúlghairm nó a leasú.
(12) Chun críche fho-alt (1) (e) den alt seo measfar banc taisce iontaobhais agus fiontraíocht amháin, nó níos mó ná fiontraíocht amháin, eile a bheith faoi rialú comhchoiteann más féidir leis an duine céanna, nó leis an ngrúpa céanna daoine ag gníomhú dóibh de chomhbheart, a chinneadh conas a bhainisteofar, nó cé a bhainisteoidh, gach ceann acu.
(13) Aon bhanc taisce iontaobhais a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoin alt seo beidh sé ciontach i gcion.
Treoracha ón mBanc Ceannais i ndáil le fógráin.
27.—(1) Féadfaidh an Banc Ceannais treoir a thabhairt d'iontaobhaithe bainc taisce iontaobhais i ndáil leis an bhfaisnéis a bheidh ar áireamh in aon fhógrán a fhoilseoidh siad féin nó an banc, nó a fhoilseofar thar a gceann nó thar a cheann, nó in aon ráiteas poiblí a dhéanfaidh siad féin nó an banc nó a dhéanfar thar a gceann nó thar a cheann.
(2) Féadfaidh an Banc Ceannais treoir a thabhairt d'iontaobhaithe bainc taisce iontaobhais á ordú dóibh staonadh, nó a chur faoi deara don bhanc staonadh, le linn cibé tréimhse a bheidh sonraithe sa treoir—
(a) ó fhógrán a fhoilsiú, nó ó leanúint d'fhógrán a fhoilsiú, ag lorg taiscí ón bpobal ab iníoctha ar éileamh nó ar fhógra nó ar dháta socraithe nó inchinnte sa todhchaí, nó
(b) ó na taiscí sin a dúradh a lorg nó ó leanúint dá lorg.
(3) Ní thabharfaidh an Banc Ceannais treoir faoin alt seo mura deimhin leis gurb inmhianaithe déanamh amhlaidh ar mhaithe le rialáil ordúil chuí na baincéireachta.
(4) Aon duine a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoin alt seo beidh sé ciontach i gcion.
Ráiteas i dtaobh caiteachas bainistíochta.
28.—(1) Aon uair a cheanglóidh an tAire amhlaidh trí fhógra i scríbhinn a thabhairt don Bhanc Ceannais, tabharfaidh an Banc Ceannais treoir d'iontaobhaithe bainc taisce iontaobhais á cheangal orthu ráiteas i scríbhinn a thabhairt dó, laistigh de cibé tréimhse a bheidh sonraithe sa treoir, i dtaobh na gcaiteachas a thabhaigh an banc ar chúrsaí bainistíochta agus riaracháin, agus ag seoladh gnó an bhainc i gcoitinne, le linn cibé tréimhse a bheidh sonraithe san iarraidh.
(2) Déanfar ráitis a gheobhaidh an Banc Ceannais de bhun fho-alt (1) a chur ar aghaidh láithreach chuig an Aire.
(3) Aon duine a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoin alt seo beidh sé ciontach i gcion.
Banc taisce iontaobhais d'fhoilsiú ráiteas gnó.
29.—(1) Déanfaidh iontaobhaithe bainc taisce iontaobhais ráiteas a fhoilsiú gach bliain i cibé foirm agus ar cibé dóigh, ag cibé tráthanna agus a mbeidh faisnéis ann i ndáil le cibé nithe a bhaineann le gnó an bhainc, a bheidh sonraithe i ndáil leis an mbanc, nó i ndáil le bainc thaisce iontaobhais i gcoitinne, i dtreoir a thabharfaidh an Banc Ceannais don bhanc nó, de réir mar a bheidh, do na bainc sin a dúradh.
(2) Gan dochar do ghinearáltacht fho-alt (1), taispeánfar, i ráiteas i ndáil le banc taisce iontaobhais faoin bhfo-alt sin, staid ghnóthaí an bhainc ar cibé dáta a bheidh sonraithe sa treoir iomchuí faoin bhfo-alt sin agus torthaí na trádála a rinne sé le linn cibé tréimhse a bheidh sonraithe amhlaidh.
(3) Féadfaidh an Banc Ceannais nithe éagsúla a shonrú faoin alt seo i ndáil le bainc thaisce iontaobhais éagsúla.
(4) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Banc taisce iontaobhais do chur ráiteas airgeadais ar taispeáint.
30.—(1) Cuirfidh iontaobhaithe bainc taisce iontaobhais faoi deara—
(a) go gcuirfear ar taispeáint, agus go gcoimeádfar ar taispeáint, in ionad feiceálach i ngach oifig, brainse den bhanc nó áit eile ina seolann an banc gnó, cóip den chlár comhardaithe is déanaí dá chuid agus, ina theannta sin, má shonraítear amhlaidh i dtreoir ón mBanc Ceannais, cóip de ráiteas i cibé foirm, agus ina mbeidh faisnéis i ndáil le cibé nithe a bhaineann le gnó an bhainc, a bheidh sonraithe amhlaidh, agus
(b) go dtabharfar cóip den chlár comhardaithe is déanaí den sórt sin agus den ráiteas is déanaí den sórt sin (más ann) d'aon chreidiúnaí de chuid an bhainc, ar é dá iarraidh sin.
(2) Féadfaidh an Banc Ceannais nithe éagsúla a shonrú faoin alt seo i ndáil le bainc thaisce iontaobhais éagsúla.
(3) Beidh duine a sháróidh an t-alt seo ciontach i gcion.
Cóimheasanna idir sócmhainní agus dliteanais bainc taisce iontaobhais a rialáil.
31.—(1) (a) Féadfaidh an Banc Ceannais treoir a thabhairt ó am go ham do bhanc taisce iontaobhais á cheangal air—
(i) cóimheas sonraithe,
(ii) cóimheas nach mó ná cóimheas sonraithe, nó
(iii) cóimheas nach lú ná cóimheas sonraithe,
a choimeád idir a shócmhainní agus a dhliteanais.
(b) Féadfar cóimheas sonraithe faoi mhír (a) a lua mar chéatadán de na sócmhainní nó de na dliteanais lena mbaineann.
(2) Féadfaidh sé a bheith sainráite i dtreoir faoin alt seo go bhfuil feidhm aici—
(a) i ndáil le gach banc taisce iontaobhais nó le banc taisce iontaobhais sonraithe nó bainc thaisce iontaobhais shonraithe,
(b) i ndáil le sócmhainní uile nó dliteanais uile an bhainc taisce iontaobhais nó gach ceann de na bainc thaisce iontaobhais lena mbaineann nó i ndáil le sócmhainní sonraithe nó sócmhainní de chineál sonraithe, nó le dliteanais shonraithe nó dliteanais de chineál sonraithe, de chuid an bhainc taisce iontaobhais lena mbaineann nó de chuid gach ceann de na bainc thaisce iontaobhais lena mbaineann,
(c) i ndáil le tráth nó tráthanna sonraithe nó le tréimhse nó tréimhsí sonraithe,
agus féadfar cóimheasanna, sócmhainní, dliteanais, tráthanna agus tréimhsí éagsúla a shonrú i dtreoir faoin alt seo i ndáil le bainc thaisce iontaobhais éagsúla.
(3) Aon duine a mhainneoidh nó a dhiúltóidh déanamh de réir treorach faoin alt seo beidh sé ciontach i gcion.
Cistí bainc taisce iontaobhais a infheistiú.
32.—(1) D'ainneoin aisghairm alt 31 den Acht Airgeadais, 1940, leis an Acht seo, leanfaidh an cuntas speisialta in ainm an Aire a osclaíodh i mBanc na hÉireann de bhun an ailt sin (dá ngairtear “an cuntas speisialta” feasta san alt seo agus in alt 33) de bheith á chothabháil ag an Aire.
(2) Íocfaidh iontaobhaithe bainc taisce iontaobhais isteach sa chuntas speisialta, nó infheisteoidh siad trí urrúis an Rialtais a cheannach, cibé cion den airgead a thaiscfear leis an mbanc (dá ngairtear “an cion ainmnithe” feasta san alt seo) a chinnfidh an Banc Ceannais tar éis dul i gcomhairle leis an Aire agus cinnfidh an Banc Ceannais, tar éis dul i gcomhairle mar a dúradh, cén cion (más aon chion é) den chion ainmnithe ba chóir a íoc mar a dúradh agus cén cion (más aon chion é) den chéanna ba chóir a infheistiú mar a dúradh.
(3) Féadfaidh an tAire rialacháin a dhéanamh—
(a) i ndáil le hairgead a íoc isteach sa chuntas speisialta agus a aistarraingt as, chun airgead a infheistiú chun creidmheasa an chuntais sin agus chun an cuntas sin a bhainistí i gcoitinne, agus
(b) i ndáil le réadú na n-urrús a cheannófar de bhun fho-alt (2),
agus féadfar na himthosca inar féidir, agus na coinníollacha ar faoina réir is féidir, na haistarraingtí agus na réaduithe sin a dhéanamh, agus na cionúireachtaí den airgead agus de na hurrúis, faoi seach, a dúradh is féidir a aistarraingt agus a réadú, a shonrú sna rialacháin.
(4) Déanfaidh an tAire ús de réir cibé ráta a chinnfidh an tAire, tar éis dul i gcomhairle leis an mBanc Ceannais, a íoc le hiontaobhaithe bainc taisce iontaobhais ar aon airgead a bheidh íoctha isteach sa chuntas speisialta acu.
(5) Féadfar a fhoráil i rialacháin faoi fho-alt (3)—
(a) gur féidir airgead a íocfar isteach sa chuntas speisialta a íoc isteach i gCiste Bhanc Taisce an Phoist, agus
(b) go ndéanfar airgead a bheidh íoctha isteach sa Chiste sin amhlaidh a íoc as leis an Aire agus go ndéanfar ús, de réir cibé ráta nó rátaí a chinnfidh an tAire, ar airgead a bheidh íoctha isteach ann amhlaidh a íoc leis an Aire.
(6) I gcás ina mainneoidh nó ina ndiúltóidh duine íocaíocht nó infheistíocht a dhéanamh de réir fho-alt (2), beidh sé ciontach i gcion.
Ráiteas bliantúil i dtaobh dhliteanais an Aire i leith banc taisce iontaobhais.
33.—Leagfaidh an tAire faoi bhráid gach Tí den Oireachtas, tráth nach déanaí ná an 30ú lá de Mheitheamh gach bliain, ráiteas ina dtaispeánfar an méid comhiomlán a bhí chun creidmheasa na mbanc taisce iontaobhais sa chuntas speisialta ar an lá deiridh den bhliain roimhe sin a raibh na bainc sin ar oscailt le haghaidh gnó.
Cumhacht na Cúirte sáruithe áirithe ar an Acht a thoirmeasc, etc.
34.—(1) Más rud é, ar iarratas a bheith déanta chuici ar an slí achomhair ag an mBanc Ceannais, gurb é tuairim na Cúirte go ndearnadh sárú ar alt 24 nó 25 nó go ndearnadh mainneachtain nó diúltú déanamh de réir coinníll i gceadúnas, nó de réir treorach faoi alt 27, féadfaidh an Chúirt, le hordú, a thoirmeasc ar an duine nó ar na daoine lena mbaineann leanúint den sárú, den mhainneachtain nó den diúltú.
(2) Féadfaidh an Chúirt cibé ordú eatramhach nó idirbhreitheach is cuí léi a dhéanamh ar iarratas chuici faoin alt seo.
(3) I gcás gur deimhin leis an gCúirt gurb inmhianaithe déanamh amhlaidh mar gheall ar an gcineál cáis atá ann nó mar gheall ar imthosca an cháis nó thairis sin ar mhaithe leis an gceartas, féadfaidh sí na himeachtaí go léir nó aon chuid d'imeachtaí faoin alt seo a éisteacht ar shlí seachas go poiblí.
CUID V
Bainistí agus Riaradh Banc Taisce Iontaobhais
Cuntais bhliantúla bainc taisce iontaobhais.
35.—(1) Déanfaidh iontaobhaithe bainc taisce iontaobhais suas cuntas ioncaim agus caiteachais agus clár comhardaithe maidir le gach bliain airgeadais de chuid an bhainc.
(2) Tabharfaidh cuntas ioncaim agus caiteachais bainc taisce iontaobhais, faoi réir neamhnochtadh aon nithe (is nithe a bheidh luaite sa chuntas) nach gceanglaítear a nochtadh, léargas fíorcheart ar ioncam agus caiteachas an bhainc don bhliain airgeadais lena mbaineann agus tabharfaidh a chlár comhardaithe léargas fíorcheart ar staid ghnóthaí an bhainc amhail i ndeireadh na bliana airgeadais lena mbaineann.
(3) Maidir le cuntas ioncaim agus caiteachais agus clár comhardaithe bainc taisce iontaobhais—
(a) beidh siad, faoi réir neamhnochtadh aon nithe (is nithe a bheidh, fad a bhaineann siad leis an gclár comhardaithe, luaite ann) nach gceanglaítear a nochtadh, i cibé foirm, agus beidh cibé sonraí iontu, a shonróidh an Banc Ceannais i dtreoir, i gcoitinne nó maidir le banc taisce iontaobhais sonraithe nó bainc thaisce iontaobhais shonraithe nó le banc taisce iontaobhais d'aicme shonraithe, agus
(b) beidh ar áireamh iontu chun críche comparáide, mura sonróidh an Banc Ceannais a mhalairt i dtreoir, sonraí don bhliain airgeadais díreach roimh an mbliain lena mbaineann siad, ar sonraí iad a fhreagraíonn do na sonraí atá sa chuntas ioncaim agus caiteachais agus sa chlár comhardaithe.
(4) Beidh clár comhardaithe agus cuntas ioncaim agus caiteachais bainc taisce iontaobhais sínithe ag 2 iontaobhaí ar a laghad de chuid an bhainc agus ag rúnaí an bhainc nó ag bainisteoir de chuid an bhainc.
(5) Déanfaidh iontaobhaithe bainc taisce iontaobhais cóip de chlár comhardaithe agus de chuntas ioncaim agus caiteachais an bhainc do bhliain airgeadais de chuid an bhainc, mar aon le cóip de thuarascáil an iniúchóra orthu, a thabhairt don Aire agus don Bhanc Ceannais a luaithe is féidir tar éis don iniúchadh ar chuntais an bhainc don bhliain sin a bheith críochnaithe.
Ceapadh agus cáilíocht iniúchóra bainc taisce iontaobhais agus é a chur as oifig.
36.—(1) Déanfaidh iontaobhaithe bainc taisce iontaobhais, i ngach bliain airgeadais de chuid an bhainc, iniúchóir a cheapadh chun iniúchadh a dhéanamh ar chuntais an bhainc don bhliain sin, agus aon iniúchóir a bheidh ag éirí as oifig beidh sé inathcheaptha faoin bhfo-alt seo.
(2) D'ainneoin aon chomhaontú idir iontaobhaithe bainc taisce iontaobhais agus iniúchóir, agus gan dochar d'aon chearta de chuid an iniúchóra i ndáil lena chur as oifig faoin Acht seo, féadfaidh na hiontaobhaithe iniúchóir a chur as oifig sula mbeidh deireadh lena théarma oifige agus féadfaidh siad aon duine eile atá cáilithe faoin Acht seo chun bheith ina iniúchóir ar chumann, agus a mbeidh fógra cuí faoina ainmniú tugtha don Bhanc Ceannais, a cheapadh ina ionad.
(3) Mura gceapfar iniúchóir faoi fho-alt (1) do bhanc taisce iontaobhais laistigh de 3 mhí ó thosach bliana airgeadais de chuid an bhainc, féadfaidh an Banc Ceannais iniúchóir a cheapadh don bhanc don bhliain airgeadais sin agus féadfaidh an Banc Ceannais luach saothair agus caiteachais an iniúchóra sin a shocrú.
(4) Ní bheidh duine cáilithe chun a cheaptha mar iniúchóir bainc taisce iontaobhais mura comhalta é de chomhlacht cuntasóirí a bheidh aitheanta de thuras na huaire ag an Aire Tionscail agus Tráchtála chun críocha alt 162 d'Acht 1963 nó mura mbeidh sé údaraithe de thuras na huaire ag an Aire Tionscail agus Tráchtála faoi mhír (b) d'fho-alt (1) den alt sin.
(5) Má chiontaítear iniúchóir i gcion de bharr comhlíonadh a chuid dualgas, nó de bharr a chuid iompair, mar iniúchóir nó i ndáil leis an gcéanna, beidh sé dícháilithe chun bheith ina iniúchóir ar bhanc taisce iontaobhais.
(6) Déanfaidh banc taisce iontaobhais—
(a) laistigh de sheachtain ón tráth a dtiocfaidh cumhacht an Bhainc Ceannais faoi fho-alt (3) chun bheith infheidhmithe, fógra ina thaobh sin a thabhairt don Bhanc Ceannais, agus
(b) i gcás ina gcuirfear a iniúchóir as oifig faoi fho-alt (2), fógra ina thaobh sin a thabhairt don Bhanc Ceannais, i cibé foirm a cheanglóidh an Banc Ceannais, laistigh de 14 lá tar éis é a chur as oifig amhlaidh.
(7) Féadfaidh iontaobhaithe bainc taisce iontaobhais aon chorrfholúntas in oifig an iniúchóra a líonadh ach, fad a bheidh aon fholúntas den sórt sin ann, féadfaidh an t-iniúchóir nó na hiniúchóirí, marthanach nó leanunach, más ann, gníomhú.
(8) I gcás ina gceapfar gnólacht, faoi ainm an ghnólachta, chun bheith ina iniúchóir ar bhanc taisce iontaobhais, measfar gurb éard é an ceapadh sin ceapadh na ndaoine sin arb iad, ó am go ham le linn tréimhse an cheaptha, na comhpháirtithe iad sa ghnólacht sin mar a bheidh sé comhdhéanta ó am go ham agus ar daoine iad atá cáilithe chun bheith ina n-iniúchóirí ar an mbanc.
(9) I gcás gurb é tuairim an Bhainc Ceannais nárbh é leas bainc taisce iontaobhais nó leas a thaisceoirí é duine ainmnithe a cheapadh nó a athcheapadh chun oifig an iniúchóra, nó corrfholúntas san oifig sin a líonadh le duine ainmnithe, féadfaidh sé treoir sa chéill sin a thabhairt do na hiontaobhaithe agus déanfar de réir na treorach.
(10) Ní bheidh aon duine díobh seo a leanas cáilithe chun bheith ina iniúchóir ar bhanc taisce iontaobhais:
(a) oifigeach nó fostaí de chuid an bhainc,
(b) duine is comhpháirtí, fostóir nó fostaí de chuid oifigigh nó fostaí don bhanc.
(c) comhlacht corpraithe,
(d) duine a bhí ina oifigeach nó ina fhostaí de chuid an bhainc laistigh de thréimhse a mbeadh cuntais ina leith le hiniúchadh aige dá gceapfaí é ina iniúchóir ar an mbanc,
(e) céile (nó duine a chónaíonn in aontíos le hoifigeach don bhanc mar chéile), tuismitheoir, leastuismitheoir, leanbh, leasleanbh, deartháir, deirfiúr, leasdeartháir nó leasdeirfiúr de chuid oifigigh don bhanc,
(f) duine atá dícháilithe, faoi Achtanna na gCuideachtaí, chun a cheaptha mar iniúchóir ar fhochuideachta nó ar chuideachta shealbhaíochta de chuid an bhainc nó ar fhochuideachta de chuid chuideachta shealbhaíochta an bhainc.
(11) Ní ghníomhóidh duine mar iniúchóir bainc taisce iontaobhais tráth a mbeidh sé dícháilithe faoin Acht seo chun a cheaptha chun na hoifige sin agus má thagann iniúchóir bainc taisce iontaobhais chun bheith dícháilithe amhlaidh le linn a théarma oifige mar iniúchóir den sórt sin, scarfaidh sé air sin lena oifig agus tabharfaidh sé fógra i scríbhinn don bhanc agus don Bhanc Ceannais á rá go bhfuil scartha aige lena oifig mar gheall ar an dícháilíocht sin.
(12) Beidh duine a sháróidh fo-alt (11) ciontach i gcion.
Tuarascáil ó iniúchóir bainc taisce iontaobhais agus ceart rochtana ar leabhair an bhainc.
37.—(1) Gach bliain tabharfaidh iniúchóir bainc taisce iontaobhais tuarascáil d'iontaobhaithe an bhainc ar na cuntais de chuid an bhainc a ndearna sé scrúdú orthu agus ar gach clár comhardaithe agus gach cuntas ioncaim agus caiteachais de chuid an bhainc a bheidh déanta suas ag na hiontaobhaithe, de bhun alt 35, le linn a théarma oifige.
(2) Déarfar i dtuarascáil an iniúchóra i ndáil le banc taisce iontaobhais—
(a) cibé acu an bhfuair sé an fhaisnéis agus na mínithe go léir ba ghá, fad ab eol dó agus mar a chreid sé, chun críocha a iniúchta,
(b) cibé acu an é a thuairim gur choimeád an banc leabhair chuntas chuí, chomh fada agus is léir dó ón scrúdú a rinne sé ar na leabhair sin, agus go bhfuarthas tuairisceáin chuí, a bhí leordhóthanach chun críocha a iniúchta, ó bhrainsí den bhanc nár thug sé cuairt orthu,
(c) cibé acu atá clár comhardaithe agus cuntas ioncaim agus caiteachais an bhainc ag teacht le leabhair chuntas agus taifid an bhainc, agus
(d) cibé acu an é a thuairim, fad is eol dó agus de réir na mínithe a tugadh dó, go dtugann clár comhardaithe agus cuntas ioncaim agus caiteachais an bhainc an fhaisnéis a cheanglaítear leis an Acht seo ar an dóigh a cheanglaítear amhlaidh agus go dtugann siad léargas fíorcheart—
(i) i gcás an chláir chomhardaithe, ar staid ghnóthaí an bhainc amhail mar a bhí i ndeireadh a bhliana airgeadais, agus
(ii) i gcás an chuntais ioncaim agus caiteachais, ar ioncam agus caiteachas an bhainc in aghaidh a bhliana airgeadais.
(3) Beidh sé de dhualgas ar an iniúchóir, le linn a thuarascáil faoin alt seo i ndáil le banc taisce iontaobhais a bheith á hullmhú aige, cibé imscrúduithe a dhéanamh a chuirfidh ar a chumas teacht ar thuairim i dtaobh—
(a) cé acu ar choimeád an banc leabhair chuntas agus taifid chuí, agus
(b) cé acu ar chothaigh an banc córas sásúil chun rialú agus maoirsiú a dhéanamh ar a chuid idirbhearta agus ar a leabhair chuntas agus a thaifid eile,
agus más é tuairim an iniúchóra go bhfuil mainnithe ag an mbanc leabhair chuntas nó taifid chuí a choimeád nó córas sásúil a chothabháil i ndáil leis na nithe a shonraítear i mír (b), déarfaidh sé an méid sin ina thuarascáil.
(4) Beidh rochtain gach uile thráth réasúnach ag iniúchóir bainc taisce iontaobhais ar leabhair, cuntais, taifid agus dearbháin an bhainc agus ar gach doiciméad eile a bhaineann lena ghnóthaí agus féadfaidh sé a cheangal ar oifigigh an bhainc cibé faisnéis agus mínithe a thabhairt, agus de bhun ceanglais den sórt sin tabharfaidh siad cibé faisnéis agus mínithe, is dóigh leis is gá chun a dhualgais mar iniúchóir a chomhlíonadh.
(5) I gcás fochuideachta a bheith ag banc taisce iontaobhais nó go sealbhaíonn sé scaireanna i gcomhlacht corpraithe nó gur comhalta é de chomhlacht corpraithe—
(a) más comhlacht atá corpraithe sa Stát an fhochuideachta nó an comhlacht, is é dualgas na fochuideachta nó an chomhlachta, agus dualgas iniúchóirí an chéanna, cibé faisnéis agus mínithe, agus cibé rochtain ar dhoiciméid, a thabhairt d'iniúchóirí an bhainc a cheanglóidh na hiniúchóirí sin le réasún chun críocha a ndualgas mar iniúchóirí an chumainn, agus
(b) in aon chás eile, is é dualgas an bhainc, má cheanglaíonn a iniúchóirí air déanamh amhlaidh, gach beart a dhéanamh a bheidh ar fáil le réasún dó chun cibé faisnéis agus cibé rochtain a luaitear i mír (a) a fháil ón bhfochuideachta nó ón gcomhlacht.
Dualgais iniúchóra bainc taisce iontaobhais.
38.—(1) Más rud é, tráth ar bith—
(a) go mbeidh cúis ag iniúchóir bainc taisce iontaobhais chun a chreidiúint go bhfuil imthosca ann ar dóigh dóibh difear ábhartha a dhéanamh do chumas an bhainc a oibleagáidí i leith a thaisceoirí nó a chreidiúnaithe, nó aon oibleagáid airgeadais eile dá chuid, a chomhlíonadh,
(b) go mbeidh cúis ag iniúchóir bainc taisce iontaobhais chun a chreidiúint go bhfuil lochtanna ábhartha ar thaifid chuntasaíochta, ar chórais rialaithe gnó agus taifead nó ar na córais iniúchta agus tuairiscithe ar an gcéanna,
(c) go mbeidh cúis ag iniúchóir bainc taisce iontaobhais chun a chreidiúint go bhfuil míchruinnis ábhartha in aon tuairisceáin a thug an banc don Bhanc Ceannais nó go bhfuil nithe ábhartha fágtha ar lár astu,
(d) go mbeartóidh iniúchóir bainc taisce iontaobhais agús a chur le haon tuarascáil atá le tabhairt aige faoin Acht seo, nó
(e) go mbeidh cúis ag iniúchóir bainc taisce iontaobhais chun a chreidiúint go bhfuil lochtanna ábhartha ar an gcóras atá ann chun a áirithiú go gcoimeádtar slán doiciméid teidil de chuid an bhainc agus na gníomhais a bhaineann le maoin atá morgáistithe chun an bhainc,
tuairisceoidh sé an méid sin i scríbhinn láithreach don Bhanc Ceannais.
(2) Déanfaidh iniúchóir bainc taisce iontaobhais, má iarrann an Banc Ceannais air é, tuarascáil a thabhairt don Bhanc Ceannais á rá cé acu a rinne nó nach ndearna an banc, ina thuairim féin agus de réir mar is fearr is eol dó, de réir cibé ceanglas faoin Acht seo a bheidh sonraithe san iarraidh.
(3) Déanfaidh iniúchóir bainc taisce iontaobhais cóip d'aon tuarascáil a thug sé don Bhanc Ceannais faoi fho-alt (1) nó (2) a chur chuig an mbanc.
(4) (a) Aon uair is dóigh leis an mBanc Ceannais gur gá déanamh amhlaidh ar mhaithe le feidhmiú a fheidhmeanna faoin Acht seo nó chun leasanna taisceoirí a chosaint, féadfaidh sé a cheangal ar iniúchóir bainc taisce iontaobhais cibé faisnéis a shonróidh an Banc Ceannais i ndáil leis an iniúchadh ar ghnó an bhainc a chur ar fáil don Bhanc Ceannais.
(b) Féadfaidh an Banc Ceannais a cheangal ar an iniúchóir gníomhú go neamhspleách ar an mbanc agus é ag cur faisnéise ar fáil chun críche an fho-ailt seo.
(5) Ní mheasfar aon dualgas a mbeidh iniúchóir bainc taisce iontaobhais faoina réir a bheith sáraithe, ná ní bheidh aon dliteanas ar an iniúchóir i leith an bhainc, a chreidiúnaithe ná páirtithe leasmhara eile, mar gheall ar é do chomhlíonadh aon oibleagáide a fhochuirtear air leis an alt seo nó faoi.
Fochuideachtaí agus cuideachtaí eile do chomhlíonadh feidhmeanna, agus do sholáthar seirbhísí, de chuid bainc taisce iontaobhais.
39.—(1) Féadfaidh fochuideachta de chuid bainc taisce iontaobhais nó cuideachta (dá ngairtear “comhchuideachta” anseo feasta san alt seo) a mbeadh an banc agus banc taisce iontaobhais amháin eile, nó níos mó, ina gcuideachta shealbhaíochta di, dá gcónascfaí iad, cibé feidhmeanna de chuid an bhainc, nó cibé seirbhísí atá le déanamh nó le soláthar ag an mbanc, a chinnfidh sé, le toiliú an Aire agus an Bhainc Ceannais, a dhéanamh nó a sholáthar agus, dá réir sin, féadfaidh banc taisce iontaobhais, nó 2 bhanc taisce iontaobhais nó níos mó ag gníomhú dóibh i gcomhar, le toiliú an Aire agus an Bhainc Ceannais agus chun críocha na nithe sin a dhéanamh nó a sholáthar, fochuideachta nó, de réir mar is cuí, comhchuideachta, amháin nó níos mó a fháil nó a fhoirmiú agus a chlárú agus beidh feidhm ag na forálacha eile den Acht seo i ndáil le fochuideachta agus comhchuideachta de chuid bainc taisce iontaobhais amhail mar atá feidhm acu i ndáil leis an mbanc, ach sin fara aon mhodhnuithe is gá.
(2) Féadfaidh banc taisce iontaobhais, le toiliú an Aire agus an Bhainc Ceannais, scaireanna i ngnó nó i gcuid de ghnó, nó leas i ngnó nó i gcuid de ghnó, fochuideachta nó comhchuideachta de chuid an bhainc a dhiúscairt nó scaireanna i gcuideachta, nó gnó nó cuid de ghnó cuideachta, a fháil.
Banc taisce iontaobhais do choinneáil taifead, admhálacha agus doiciméad dá samhail.
40.—(1) Coinneoidh banc taisce iontaobhais—
(a) a chuid leabhar agus taifead, agus a chuid admhálacha agus doiciméad dá samhail, nó
(b) cóipeanna den chéanna i bhfoirm inléite nó i bhfoirm neamhinléite is féidir a atáirgeadh i bhfoirm bhuan inléite,
go ceann tréimhse 6 bliana ar a laghad.
(2) Beidh duine a sháróidh fo-alt (1) ciontach i gcion.
Banc taisce iontaobhais do dhéanamh íocaíochtaí le daoine nach bhfuil aois iomlán acu.
41.—Aon taisce i mbanc taisce iontaobhais is de chuid duine, nó atá chun sochair duine, nach bhfuil aois iomlán aige, féadfaidh an banc í a íoc, agus an t-ús uirthi a íoc, leis an duine agus is leor admháil an duine mar urscaoileadh don bhanc i leith na híocaíochta.
Dúnadh agus díscaoileadh bainc taisce iontaobhais.
42.—(1) Ní dhéanfaidh iontaobhaithe bainc taisce iontaobhais an banc a dhúnadh ná a dhíscaoileadh, ná gnó an bhainc a sheoladh chun a ghnóthaí a fhoirceannadh agus chuige sin amháin, mura rud é—
(a) go dtoileoidh an Banc Ceannais leis an dúnadh nó leis an díscaoileadh, nó
(b) go n-ordófár an banc a fhoirceannadh faoi Acht 1963.
(2) Má thoilíonn an Banc Ceannais le togra de chuid na n-iontaobhaithe banc taisce iontaobhais a dhúnadh nó a dhíscaoileadh—
(a) tabharfaidh na hiontaobhaithe cibé fógra faoin togra do thaisceoirí leis an mbanc a cheanglóidh an Banc Ceannais, agus
(b) cuirfidh na hiontaobhaithe cibé saoráidí ar fáil is cuí leis an mBanc Ceannais chun taiscí a aistarraingt as an mbanc.
(3) Ar bhanc taisce iontaobhais a dhúnadh nó a dhíscaoileadh, déanfaidh na hiontaobhaithe, a luaithe is féidir—
(a) aon mhaoin nó sócmhainní eile de chuid an bhainc a chomhshó in airgead, agus
(b) más cuí, na nithe seo a leanas a tharchur chuig an Aire—
(i) liosta (a mbeidh sé deimhnithe ag 2 ar a laghad de na hiontaobhaithe gur liosta cruinn é) d'ainmneacha agus de sheoltaí aon taisceoirí leis an mbanc nach bhfuil iarratas déanta acu chuig an mbanc ar aisíoc a gcuid taiscí agus de na méideanna a bheidh dlite dóibh i leith na dtaiscí agus i leith úis ar na taiscí, agus
(ii) méid is leor chun na méideanna sin a dúradh a urscaoileadh,
agus
(c) aon airgead barrachais a bheidh fágtha, tar éis a dhliteanais a urscaoileadh agus tar éis aon chaiteachais a íoc a thabhaigh sé agus a bheidh údaraithe faoina rialacha nó faoin dlí, a íoc leis an Aire, agus cuirfidh seisean chun feidhme é chun tairbhe don Státchiste.
(4) (a) Faoi réir mhír (b), íocfaidh an tAire le taisceoir dá dtagraít ear i bhfo-alt (3), ar an taisceoir sin do chruthú cé hé, chun sástachta an Aire, méid ar comhionann—
(i) le méid na taisce agus aon ús a bheidh faibhrithe uirthi anuas go dtí an dáta ar tarchuireadh an méid iomchuí ina leith chuig an Aire, agus
(ii) le méid an úis ab iníoctha leis an taisceoir i leith úis air sin dá mbeadh an méid dá dtagraítear i bhfomhír (i) taiscthe aige i mBanc Taisce an Phoist don tréimhse ón dáta sin a dúradh go dtí an dáta a ndéanann an tAire an íocaíocht.
(b) I gcás inar lú an méid a íocfar leis an Aire faoi fho-alt (3) (b) ná iomlán na méideanna a bheidh le híoc aige faoi mhír (a), déanfaidh an tAire cibé íocaíochtaí (nach mó san iomlán ná an méid a bheidh íoctha amhlaidh leis) faoin mír sin leis na taisceoirí lena mbaineann is dóigh leis is réasúnach sna himthosca go léir.
(5) Beidh duine a sháróidh fo-alt (1), (2) nó (3) den alt seo ciontach i gcion.
Srian le díolúintí áirithe ó dhliteanas i gcás oifigeach de chuid bainc taisce iontaobhais.
43.—(1) Faoi réir fho-alt (2), is foráil ar neamhní aon fhoráil i rialacha bainc taisce iontaobhais nó i gconradh arna dhéanamh idir banc taisce iontaobhais agus oifigeach nó iniúchóir de chuid an bhainc, is foráil a dhíolmhaíonn an t-oifigeach nó an t-iniúchóir sin ó aon dliteanas, nó a shlánaíonn é in aghaidh aon dliteanais, a bheadh air thairis sin, de bhua aon reachta nó riail dlí, i leith aon fhaiilí, mainneachtana, sárú dualgais nó sárú iontaobhais aige a tharla, tar éis thosach feidhme an ailt seo, i ndáil leis an mbanc nó lena fhostaíocht leis an mbanc.
(2) Féadfaidh banc taisce iontaobhais oifigeach nó iniúchóir de chuid an bhainc a shlánú in aghaidh aon dliteanais a thabhóidh sé mar chosantóir in imeachtaí sibhialta nó coiriúla in aon chúirt ina dtugtar breithiúnas ina fhabhar nó ina n-éigiontaítear é, ar imeachtaí iad i ndáil leis an mbanc nó lena fhostaíocht leis an mbanc nó i ndáil le haon iarratas faoi alt 44 ina dtugtar faoiseamh dó.
Cumhacht cúirte faoiseamh ó dhliteanas a thabhairt d'oifigigh de chuid bainc taisce iontaobhais i gcásanna áirithe.
44.—(1) Más rud é, in aon imeachtaí mar gheall ar fhaillí, mainneachtain, sárú dualgais nó sárú iontaobhais i gcoinne oifigeach nó iniúchóir bainc taisce iontaobhais i ndáil lena fhostaíocht leis an mbanc nó ag éirí as an bhfostaíocht sin, gur dealraitheach don chúirt a bheidh ag éisteacht na n-imeachtaí go bhfuil an t-oifigeach nó an t-iniúchóir, nó go bhféadfadh sé a bheith, faoi dhliteanas maidir leis an bhfaillí, leis an mainneachtain, leis an sárú dualgais nó leis an sárú iontaobhais, ach gur ghníomhaigh sé go hionraic agus go réasúnach agus gur chóir, ag féachaint d'imthosca uile an cháis (lena n-áirítear imthosca a cheaptha), an fhaillí, an mhainneachtain, an sárú dualgais nó an sárú iontaobhais a mhaitheamh dó, féadfaidh an chúirt faoiseamh, iomlán nó páirteach, a thabhairt dó óna dhliteanas, ar cibé téarmaí is cuí léi.
(2) I gcás go mbeidh cúis ag aon oifigeach nó iniúchóir den chineál a dúradh chun a bheith imníoch go ndéanfar, nó go bhféadfadh go ndéanfaí, aon éileamh ina aghaidh maidir le haon fhaillí, mainneachtain, sárú dualgais nó sárú iontaobhais den chineál a dúradh, féadfaidh sé faoiseamh a iarraidh ar an gCúirt agus beidh ag an gCúirt, ar aon iarratas den sórt sin, an chumhacht chéanna chun faoiseamh a thabhairt dó a bheadh aici faoin alt seo dá mba chúirt í a mbeadh imeachtaí tionscanta os a comhair in aghaidh an duine sin mar gheall ar fhaillí, mainneachtain, sárú dualgais nó sárú iontaobhais.
(3) I gcás aon chás lena mbaineann fo-alt (1) a bheith á thriail ag breitheamh mar aon le giúiré, féadfaidh an breitheamh, tar éis an fhianaise a éisteacht, más deimhin leis gur chóir, de bhun an fho-ailt sin faoiseamh a thabhairt, go hiomlán nó go páirteach, don chosantóir ón dliteanas a bheifear ag iarraidh a fheidhmiú ina choinne, an cás a tharraingt siar go hiomlán nó go páirteach ón ngiúiré agus a ordú breithiúnas a thaifeadadh i bhfabhar an chosantóra ar cibé téarmaí, i leith costas nó eile, is cuí leis an mbreitheamh.
Aoisliúntas d'fhoireann bhainc taisce iontaobhais.
45.—(1) Feadfaidh banc taisce iontaobhais scéim aoisliúntais amháin nó níos mó a ullmhú.
(2) Féadfaidh scéim aoisliúntais an tráth scoir agus na coinníollacha scoir a shocrú do na daoine go léir arb iníoctha sochair leo nó ina leith faoin scéim agus féadfar tráthanna agus coinníollacha éagsúla a shocrú i leith aicmí éagsúla daoine.
(3) Féadfaidh banc taisce iontaobhais scéim ag leasú nó ag cúlghairm scéime aoisliúntais, nó scéime faoin bhfo-alt seo, a ullmhú.
(4) (a) Déanfar scéim a ullmhófar faoin alt seo a chur faoi bhráid an Bhainc Ceannais.
(b) Féadfaidh an Banc Ceannais scéim a bheidh curtha faoina bhráid faoin alt seo a cheadú agus, má dhéanann sé amhlaidh, cuirfidh iontaobhaithe an bhainc taisce iontaobhais áirithe an scéim i bhfeidhm de réir a téarmaí.
(5) Má bhíonn aon díospóid ann i dtaobh éileamh aon duine chun aon sochair, nó i dtaobh méid aon sochair, is iníoctha de bhun scéime nó scéimeanna faoin alt seo, cuirfear an díospóid faoi bhráid an Bhainc Ceannais agus is cinneadh críochnaitheach cinneadh an Bhainc Ceannais uirthi.
(6) Déanfar aon chaiteachais a thabhóidh iontaobhaithe bainc taisce iontaobhais ag ullmhú scéime, agus á cur i bhfeidhm, faoin alt seo a íoc mar chuid de chaiteachais reatha an bhainc.
(7) Aon duine a bhí, díreach roimh thosach feidhme scéime aoisliúntais, ar fostú i gcáil bhuan lánaimseartha ag banc taisce iontaobhais, féadfaidh sé a roghnú bheith ina chomhalta den scéim agus, i ndáil le duine a roghnóidh faoin mír seo bheith ina chomhalta den scéim, ní lú fabhar dó téarmaí agus coinníollacha na scéime ná na téarmaí agus na coinníollacha faoi aon scéim nó comhshocraíocht eile a chuir sochair aoisliúntais ar fáil dó, nó i ndáil leis, díreach roimh an tosach feidhme sin agus, má dhéanann an duine roghnú faoin mír seo, scoirfidh an scéim nó an chomhshocraíocht dheiridh sin d'fheidhm a bheith aici i ndáil leis.
(8) San alt seo ciallaíonn “scéim aoisliúntais”, i ndáil le banc taisce iontaobhais, scéim chun pinsin, aiscí agus sochair eile is iníoctha maidir le seirbhís roimhe sin leis an mbanc, nó le cibé seirbhís eile roimhe sin a bheidh sonraithe sa scéim, a dheonú, tráth éirí as, scoir nó báis, d'oifigigh agus do chomhaltaí eile d'fhoireann an bhainc atá fostaithe aige i gcáil bhuan lánaimseartha agus is comhaltaí den scéim, nó i leith na ndaoine sin.
CUID VI
Cónascadh Banc Taisce Iontaobhais
Léiriú.
46.—Sa Chuid seo—
folaíonn “urrús” morgáiste (cibé acu is morgáiste dlí nó morgáiste cothromais), muirear, bintiúr, bille malairte, nóta gealltanais, ráthaíocht, lian, gealltán nó modh eile chun íoc féich, cibé acu láithreach nó todhchaí, nó urscaoileadh oibleagáide nó dliteanais cibé acu iarbhír nó teagmhasach, a urrú;
tá le “an lá cónasctha” a bhrí a shanntar dó le halt 47; tá le “na bainc” agus “an banc cónasctha” na bríonna a shanntar dóibh le halt 48.
Cumhacht bhanc taisce iontaobhais cónascadh a dhéanamh.
47.—(1) Féadfaidh dhá bhanc taisce iontaobhais nó níos mó cónascadh más rud é—
(a) go rithfidh gach banc acu rún speisialta ag údarú an cónascadh a dhéanamh, agus
(b) go ndéanfaidh an tAire agus an Banc Ceannais scéim don chónascadh, a bheidh curtha faoina mbráid faoi alt 48, a cheadú faoin alt sin.
(2) Glacfaidh cónascadh faoin alt seo éifeacht ar cibé lá (dá ngairtear “an lá cónasctha” sa Chuid seo) a bheidh sonraithe chuige sin sa scéim a dúradh, is lá nach luaithe ná 4 mhí tar éis an lae, nó tar éis an lá is déanaí de na laethanta, ar lorgaíodh ceadú an Aire agus an Bhainc Ceannais.
(3) San alt seo ciallaíonn “rún speisialta” rún—
(a) arna rith ag trí chúigiú ar a laghad díobh siúd a bheidh i láthair ag cruinniú d'iontaobhaithe bainc taisce iontaobhais a mbeidh fógra i scríbhinn ina thaobh, inar sonraíodh go raibh sé ar intinn an rún a mholadh, tugtha do na hiontaobhaithe de réir rialacha an bhainc, agus
(b) arna dhaingniú ag tromlach díobh siúd a bheidh i láthair ag cruinniú de na hiontaobhaithe a thionólfar 14 lá ar a laghad, agus 28 lá ar a mhéid, tar éis an chruinnithe dá dtagraítear i mír (a) ar cruinniú é a mbeidh fógra i scríbhinn ina thaobh, inar sonraíodh go raibh sé ar intinn a mholadh go ndaingneofaí an rún, tugtha do na hiontaobhaithe de réir rialacha an bhainc.
Ceadú an Aire agus an Bhainc Ceannais le cónascadh banc taisce iontaobhais.
48.—(1) Aon uair a bheartóidh dhá bhanc taisce iontaobhais nó níos mó (dá ngairtear “na bainc” sa Chuid seo) cónascadh—
(a) féadfaidh siad, 4 mhí ar a laghad roimh an lá cónasctha, scéim don chónascadh a chur faoi bhráid an Aire agus an Bhainc Ceannais lena gceadú a fháil,
(b) féadfaidh an tAire agus an Banc Ceannais le hordú, 2 mhí ar a laghad roimh an lá cónasctha, an scéim a cheadú nó diúltú í a cheadú, agus
(c) má cheadaíonn an tAire agus an Banc Ceannais an scéim faoin alt seo—
(i) déanfaidh na bainc, mí amháin ar a laghad roimh an lá cónasctha, fógra faoin gcónascadh a fhoilsiú i nuachtán laethúil amháin ar a laghad a fhoilsítear sa Stát,
(ii) beidh éifeacht, má fhorálann an scéim amhlaidh agus sa mhéid amháin go bhforálfaidh sí amhlaidh, le forálacha ailt 49 go 54 agus 64 i ndáil leis an gcónascadh, agus
(iii) féadfaidh an tAire agus an Banc Ceannais, ar iarratas ó na bainc, cibé forálacha teagmhasacha, iarmhartacha agus forlíontacha a chur isteach san ordú lena gceadaítear an scéim is dóigh leis an Aire agus leis an mBanc Ceannais is cuí chun an cónascadh a urasú agus a chur i ngníomh agus chun a áirithiú go gcuirfear i bhfeidhm go hiomlán agus go héifeachtúil é, lena n-áirítear forálacha chun ainm an bhainc a fhoirmítear trí chónascadh na mbanc (dá ngairtear “an banc cónasctha” sa Chuid seo) a chur in ionad ainmneacha na mbanc, nó chun oiriúnú thairis sin a dhéanamh ar thagairtí do na bainc in aon reacht nó in aon ionstraim arna déanamh faoi reacht.
(2) Féadfaidh an tAire agus an Banc Ceannais, le hordú, ordú faoi fho-alt (1) nó faoin bhfo-alt seo a leasú, le toiliú na mbanc nó an bhainc chónasctha, de réir mar is cuí.
Cuntais a aistriú.
49.—Aon chuntas idir ceann de na bainc agus aon duine in aon oifig nó brainse den bhanc sin sa Stát, aistreofar é, nó measfar é a bheith aistrithe, chuig an mbanc cónasctha ar an lá cónasctha agus is é a bheidh ann, amhail ar an agus ón lá sin, cuntas idir an banc cónasctha agus an duine sin a mbeidh na cearta céanna aige, agus a bheidh faoi réir na n-oibleagáidí agus na dteagmhas céanna (lena n-áirítear cearta fritháirimh) ab infheidhme maidir leis dá leanfadh an cuntas sin idir an banc céadluaite agus an duine, agus aon ordú, ordachán, treoir, mandáid, nó údarás arna thabhairt, cibé acu roimh an lá sin nó dá éis, ag an duine sin i ndáil leis an gcuntas sin nó aon oibleagáid faoina ndeachaigh an banc céadluaite i ndáil le haon duine agus a bheidh ar marthain an lá sin, beidh feidhm agus éifeacht leis tar éis an cuntas a aistriú mar a dúradh chuig an mbanc cónasctha, agus tiocfaidh aon airgead a bheidh dlite den duine sin don bhanc céadluaite ar an gcuntas sin an lá sin chun bheith dlite agus iníoctha ag an duine sin leis an mbanc cónasctha in ionad é a bheith dlite agus iníoctha leis an mbanc céadluaite agus tiocfaidh aon airgead a bheidh dlite den bhanc céadluaite don duine sin ar an gcuntas sin ar an dáta sin chun bheith dlite agus iníoctha ag an mbanc cónasctha leis an duine sin in ionad é a bheith dlite agus iníoctha ag an mbanc céadluaite.
Urrúis a aistriú.
50.—Aon urrús a bheidh á shealbhú ag aon cheann de na bainc i ndáil leis an ngnó a chomhaontaítear a chónascadh, mar urrús d'íoc na bhfiach nó na ndliteanas (cibé acu láithreach nó todhchaí, iarbhír nó teagmhasach) de chuid aon duine in aon oifig nó brainse de chuid an bhainc sin, aistreofar é, nó measfar é a bheith aistrithe, ar an lá cónasctha, chuig an mbanc cónasctha, agus sealbhóidh an banc sin é agus beidh sé ar fáil dó, mar urrús d'íoc na bhfiach agus na ndliteanas sin leis an mbanc cónasctha; agus i gcás airleacain chuig aon duine, nó a dhliteanais, sa todhchaí a bheith ar áireamh san airgead a urraítear le hurrús den sórt sin, beidh an t-urrús sin, amhail ón dáta sin, á shealbhú ag an mbanc cónasctha, agus ar fáil dó, mar urrús maidir le hairleacain sa todhchaí chuig an duine sin ón mbanc cónasctha, agus le dliteanais an duine sin i leith an bhainc sin sa todhchaí, a mhéid céanna a bhí airleacain ón mbanc céadluaite sa todhchaí, nó dliteanais ina leith sa todhchaí, urraithe leis an urrús sin díreach roimh an lá sin.
Cearta agus oibleagáidí i ndáil le hurrúis aistrithe.
51.—Beidh an banc cónasctha, i ndáil le haon urrús a aistrítear nó a mheastar a bheith aistrithe chuig an mbanc cónasctha de réir nó de bhua fhorálacha alt 50 agus leis an airgead a urraítear leis sin de réir na bhforálacha sin, i dteideal na gceart agus na dtosaíochtaí céanna, agus faoi réir na n-oibleagáidí agus na dteagmhas céanna, a mbeadh an banc lena mbaineann ina dteideal agus faoina réir dá leanfadh an t-urrús de bheith á shealbhú ag an mbanc lena mbaineann, agus beidh éifeacht leis na forálacha seo a leanas i ndáil leis an gcéanna:
(a) ní gá aistriú aon urrúis den sórt sin, a dhéantar nó a mheastar a bheith déanta le halt 50, a chlárú faoi réim nó de bhun an Registration of Deeds Act, 1707, an reachta Éireannaigh réamh-Aontachta 33 Geo. 2, c. 14 (Ir.), an Achta um Chlárú Teidil, 1964, nó alt 99 d'Acht 1963, ach oibreoidh an t-aistriú sin, chun críocha na nAchtanna sin, ionann is dá mbeadh sé déanta trí ghníomhas arna chlárú go cuí ar an lá cónasctha faoi réim nó de bhun cibé Achtanna acu sin is infheidhme ina leith;
(b) i gcás ina ndéanann alt 50 leathnú ar aon urrús, nó i ndáil le haon urrús, den sórt sin ionas go n-áireofar ann airleacain ón mbanc cónasctha, nó dliteanais dó, sá todhchaí, ní gá an leathnú sin a chlárú faoi réim nó de bhun an Registration of Deeds Act, 1707, na Bills of Sale (Ireland) Acts, 1879 and 1883, an Achta um Chlárú Teidil, 1964, nó alt 99 d'Acht 1963, ach oibreoidh an leathnú sin, chun críocha na nAchtanna sin, ionann is dá mbeadh sé déanta trí ghníomhas arna chlárú go cuí ar an lá cónasctha faoi réim nó de bhun cibé Achtanna acu sin is infheidhme ina leith.
Aistriú i gcás maoine a shealbhaítear ar earbadh.
52.—Déanfar coimeád aon doiciméid, earraí nó maoine eile a bheidh á shealbhú ag aon cheann de na bainc, i ndáil lena ghnó mar earbaí d'aon duine eile, in aon oifig nó brainse den bhanc sin sa Stát a aistriú, nó measfar é a bheith aistrithe, chuig an mbanc cónasctha ar an lá cónasctha agus déanfar cearta agus oibleagáidí an bhainc chéadluaite faoi aon chonradh earbaidh a bhaineann leis an doiciméad, leis na hearraí nó leis an maoin a aistriú, nó measfar iad a bheith aistrithe, chuig an mbanc cónasctha ar an dáta sin.
Oifigigh agus fostaithe eile a aistriú.
53.—(1) Déanfar gach oifigeach, nó comhalta eile den fhoireann, atá ar seirbhís nó ar fostú ag aon cheann de na bainc agus a mbeidh sé comhaontaithe ag na bainc agus, más cuí, ag an mbanc cónasctha é a aistriú faoin alt seo, a aistriú, ar an lá cónasctha, ó sheirbhís nó ó fhostaíocht an bhainc chéadluaite chuig an mbanc cónasctha, agus beidh sé ina oifigeach nó ina chomhalta eile d'fhoireann (de réir mar a bheidh) an bhainc chónasctha agus beidh na cearta céanna aige, agus beidh sé faoi réir na n-oibleagáidí agus na dteagmhas céanna, maidir leis an tseirbhís nó leis an bhfostaíocht sin, a raibh sé faoina réir mar oifigeach nó mar chomhalta eile d'fhoireann an bhainc chéadluaite.
(2) Gach oifigeach nó comhalta foirne eile den chineál a dúradh ar comhalta é de scéim pinsin nó aoisliúntais de chuid aon cheann de na bainc, nó atá i dteideal sochar a fháil faoin gcéanna, agus gach oifigeach nó comhalta foirne eile a bhí ar fostú roimhe sin ag aon cheann de na bainc i ndáil leis an ngnó a chomhaontaítear a chónascadh agus a bhí, díreach roimh an lá cónasctha, ina chomhalta d'aon scéim den sórt sin nó i dteideal sochar a fháil fúithi, beidh sé, le héifeacht ón lá cónasctha, ina chomhalta de scéim chomhréire pinsin nó aoisliúntais de chuid an bhainc chónasctha agus i dteideal an sochar comhréire a fháil fúithi, agus sin ar théarmaí nach lú fabhar ná na téarmaí faoin scéim chéadluaite agus aon duine atá, de bharr aon oifigeach nó comhalta eile den fhoireann atá ar fostú nó a bhí ar fostú in aon cheann de na bainc a bheith ina chomhalta den scéim chéadluaite nó i dteideal sochar a fháil fúithi, i dteideal sochar a fháil faoin scéim sin, beidh sé i dteideal, le héifeacht ón lá cónasctha, an sochar comhréire a fháil faoin scéim chomhréire sin a dúradh agus sin ar théarmaí nach lú fabhar ná na téarmaí faoin scéim chéadluaite.
(3) Aon sochar is iníoctha, faoi scéim pinsin nó aoisliúntais de chuid aon cheann de na bainc, le hionadaí pearsanta (ina cháil mar ionadaí pearsanta) aon oifigigh éagtha nó comhalta éagtha eile de chuid na foirne a bhí ar fostú ag an mbanc roimhe sin, agus a bheidh fós gan íoc ar an lá cónasctha, tiocfaidh sé chun bheith, agus beidh sé, iníoctha ar an dáta sin ag an mbanc cónasctha nó faoi scéim chomhréire pinsin nó aoisliúntais de chuid an bhainc chónasctha.
(4) Déanfar seirbhís nó fostaíocht le haon cheann de na bainc a chur i gcuntas, d'fhonn an ceart chun sochar a fháil faoi aon scéim chomhréire den sórt sin a fhionnadh agus a ríomh, ionann is dá mba sheirbhís nó fostaíocht leis an mbanc cónasctha í ach ní bheidh an t-aistriú seirbhíse nó fostaíochta ón mbanc céadluaite go dtí an banc cónasctha ina ábhar, ann féin, d'aon éileamh chun sochar a fháil faoi aon scéim den sórt sin.
(5) I ndáil le foireann a aistrítear le fo-alt (1) chuig foireann an bhainc chónasctha, is seirbhís ináirithe seirbhís roimhe sin le haon cheann de na bainc chun críocha na nAchtanna um Íocaíochtaí Iomarcaíochta, 1967 go 1984, an Achta um Laethanta Saoire (Fostaithe), 1973, na nAchtanna um Fhógra Íosta agus Téarmaí Fostaíochta, 1973 go 1984, agus an Achta um Dhífhostú Éagórach, 1977, ach sin faoi réir aon eisceachtaí nó eisiataí eile sna hAchtanna sin.
(6) Féadfaidh an tAire agus an Banc Ceannais, ar iarratas ó aon cheann de na bainc agus ón mbanc cónasctha, cibé forálacha a chur san áireamh san ordú faoi alt 48 is dóigh leo is oiriúnach chun maoin agus sócmhainní uile aon scéime pinsin nó aoisliúntais de chuid an bhainc chéadluaite, nó aon chuid den mhaoin nó de na sócmhainní sin, a aistriú chuig scéim chomhréire pinsin nó aoisliúntais de chuid an bhainc chónasctha agus chun é a dhílsiú, chun críocha na scéime comhréire, do na hiontaobhaithe nó do na daoine eile a bhfuil sé de chúram orthu an scéim chomhréire sin a riaradh agus chun aon scéim den sórt sin de chuid an bhainc chéadluaite a fhoirceannadh, a dhíscaoileadh nó a mhodhnú nó chun deireadh a chur léi agus beidh éifeacht leis an scéim chomhréire de réir aon fhorálacha den sórt sin, ar aon scéim den sórt sin de chuid an bhainc chéadluaite a bheith foirceanta, díscaoilte nó modhnaithe nó ar deireadh a bheith curtha léi, de réir mar a bheidh.
(7) San alt seo—
ciallaíonn “sochar” aon phinsean, aisce nó sochar eile is iníoctha i leith iarseirbhíse leis an mbanc lena mbaineann, nó i leith iarseirbhíse sonraithe eile, tráth éirí as, scoir nó báis;
ciallaíonn “scéim pinsin nó aoisliúntais de chuid aon cheann de na bainc” scéim, comhshocraíocht nó ciste arna bhunú; i ndáil le gnó an bhainc sin, chun sochar a chur ar fáil d'oifigigh nó do chomhaltaí eile d'fhoireann an bhainc sin nó dá gcleithiúnaithe, agus forléireofar aon abairt ghaolmhar dá réir sin;
ciallaíonn “scéim pinsin nó aoisliúntais de chuid an bhainc chónasctha” scéim, comhshocraíocht nó ciste arna bhunú, i ndáil le gnó an bhainc chónasctha, chun sochar a chur ar fáil d'oifigigh nó do chomhaltaí eile d'fhoireann an bhainc chónasctha nó dá gcleithiúnaithe agus forléireofar aon abairt ghaolmhar dá réir sin.
Feidhm ionstraimí áirithe.
54.—I gcás—
(a) go mbeidh ar áireamh i ngnó aon cheann de na bainc a chomhaontaítear a chónascadh gnó arb éard é gníomhú mar iontaobhaí, mar sheiceadóir nó mar chaomhnóir nó in aon cháil mhuiníneach eile, agus
(b) gur ceapadh nó go gceapfar an banc sin chun gníomhú mar ionadaí pearsanta, mar iontaobhaí nó mar chaomhnóir nó in aon cháil mhuiníneach eile trí ionstraim arb é atá inti—
(i) ordú cúirte,
(ii) gníomhas, socraíocht, cúnant nó comhaontú iontaobhais, nó
(iii) uacht, codaisíl nó ionstraim thiomnach eile nó deonú riaracháin,
nó trí aon ghníomh tiomnach seachas iad sin a dúradh, cibé acu an roimh an lá cónasctha nó dá éis a rinneadh nó a forghníomhaíodh an ionstraim, an deonú nó an gníomh,
déanfar, amhail ón lá cónasctha, an ionstraim, an deonú nó an gníomh a léamh agus a fhorléiriú, agus beidh éifeacht léi nó leis, ionann is dá gcuirfí tagairt don bhanc cónasctha in ionad aon tagartha inti nó ann don bhanc sin.
Feidhm na nAchtanna um Fhianaise Leabhar Baincéirí, 1879 agus 1959.
55.—(1) Leanfaidh na hAchtanna um Fhianaise Leabhar Baincéirí, 1879 agus 1959, d'fheidhm a bheith acu maidir le haon leabhair de chuid na mbanc a aistrítear chuig an mbanc cónasctha i ndáil le gnó na mbanc, agus maidir le hiontrálacha a rinneadh sna leabhair sin roimh an lá cónasctha.
(2) San alt seo folaíonn “leabhair” mórleabhair, leabhair lae, leabhair airgid, leabhair chuntas agus na leabhair agus na taifid eile go léir a úsáideadh i ngnáthghnó an bhainc roimh an lá cónasctha.
Imeachtaí dlí a bheidh ar feitheamh do leanúint ar marthain.
56.—I gcás go mbeidh, díreach roimh an lá cónasctha, aon imeachtaí dlí ar feitheamh ar páirtí iontu aon cheann de na bainc agus go mbeidh tagairt sna himeachtaí do ghnó an bhainc, déanfar, ar an lá cónasctha, ainm an bhainc chónasctha a chur in ionad ainm an bhainc sin agus ní rachaidh na himeachtaí ar ceal mar gheall ar an gcur in ionad sin.
CUID VII
Ilghnéitheach
An tAire d'údarú bainc thaisce iontaobhais a atheagrú ina gcuideachtaí.
57.—(1) San alt seo—
déanfar “cuideachta” agus “atheagrú” a fhorléiriú de réir fho-alt (3);
ciallaíonn “ordú” ordú faoi fho-alt (2).
(2) Féadfaidh an tAire ordú a dhéanamh chun críocha an ailt seo agus féadfaidh sé ordú a dhéanamh ag leasú nó ag cúlghairm aon ordaithe a rinneadh faoin alt seo.
(3) (a) Féadfar a údarú, le hordú, go ndéanfar banc taisce iontaobhais amháin nó níos mó a atheagrú ina chuideachta dá dtagraítear i bhfomhír (i) nó (ii) de mhír (c) agus féadfar a shocrú, le hordú á dhéanamh sin, go n-aistreofar chuig an gcuideachta maoin agus cearta uile an bhainc nó na mbanc lena mbaineann, nó cuid den mhaoin agus de na cearta sin, agus na dliteanais nó na hoibleagáidí uile dá chuid nó dá gcuid, lena n-áirítear taiscí sa bhanc nó sna bainc agus na dliteanais is inchurtha ina leith sin.
(b) Féadfar a údarú le hordú go ndéanfar cuideachta dá dtagraítear san fhomhír sin (i) a atheagrú ina cuideachta dá dtagraítear san fhomhír sin (ii).
(c) San fho-alt seo ciallaíonn “cuideachta”—
(i) cuideachta a bhfuil comhdhéanamh a boird stiúrthóirí faoi rialú an Aire nó a sealbhaíonn an tAire breis agus a leath, de réir ainmluacha, dá scairchaipiteal cothromais agus breis agus a leath, de réir ainm luacha, de na scaireanna dá cuid lena ngabhann cearta vótála, nó
(ii) cuideachta a bhfuil comhdhéanamh a boird stiúrthóirí faoi rialú duine nó daoine seachas an tAire agus a sealbhaíonn duine nó daoine seachas an tAire breis agus a leath, de réir ainmluacha, dá scairchaipiteal cothromais nó breis agus a leath, de réir ainmluacha, de na scaireanna lena ngabhann cearta vótála,
agus, chun críocha fhomhír (i), measfar comhdhéanamh boird stiúrthóirí cuideachta a bheith faoi rialú duine nó daoine lena n-áirítear an tAire i gcás ina measfaí, dá mba chuideachta an duine nó na daoine, go raibh comhdhéanamh an bhoird sin, de bhua alt 155 (2) d'Acht 1963, faoi rialú na cuideachta is déanaí a luaitear.
(4) Féadfar socrú a dhéanamh, in ordú á údarú banc taisce iontaobhais a atheagrú ina chuideachta dá dtagraítear i bhfo-alt (3) (c) (i), le haghaidh cibé nithe is dóigh leis an Aire is gá nó is fóirsteanach chun críocha an atheagraithe agus, go háirithe ach gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, déanfar socrú ann—
(a) go mbeidh meabhrán agus airteagail chomhlachais na cuideachta i cibé foirm, a bheidh ar comhréir le haon orduithe a bheidh i bhfeidhm de thuras na huaire, a cheadóidh an tAire agus an Banc Ceannais,
(b) nach mbeidh, d'ainneoin aon ní in Achtanna na gCuideachtaí, aon athrú ar mheabhrán comhlachais nó ar airteagail chomhlachais na cuideachta bailí ná éifeachtúil mura ndéanfar é le ceadú roimh ré ón Aire agus ón mBanc Ceannais,
(c) go ndéanfar scaireanna sa chuideachta a leithroinnt ar an Aire agus a eisiúint chuig an Aire agus go sealbhóidh an tAire iad agus go sealbhófar ar iontaobhas don Aire aon scaireanna sa chuideachta a bheidh á sealbhú ag duine seachas an tAire,
(d) chun a údarú don Aire scaireanna sa chuideachta a thógáil ó am go ham trí shuibscríobh,
(e) go bhfeidhmeoidh an tAire, maidir le scaireanna sa chuideachta a bheidh á sealbhú aige, na cearta agus na cumhachtaí go léir, nó aon cheann de na cearta nó de na cumhachtaí, is infheidhmithe ó am go ham ag sealbhóir na scaireanna sin lena n-áirítear, i gcás na cearta agus na cumhachtaí sin a bheith infheidhmithe trí aturnae, go ndéanfaidh an tAire, más cuí leis amhlaidh, na cearta agus na cumhachtaí sin a fheidhmiú trína aturnae,
(f) chun a údarú don Aire daoine a cheapadh chun bheith ina stiúrthóirí ar an gcuideachta agus chun luach saothair na stiúrthóirí sin, agus téarmaí agus coinníollacha a ré oifige mar stiúrthóirí den sórt sin, a chinneadh,
(g) chun a thoirmeasc ar an Aire scaireanna sa chuideachta a bheidh á sealbhú aige a aistriú nó a choimhthiú ar shlí seachas chun an cháilíocht is gá a thabhairt do dhuine a cheaptar nó a bheartaítear a cheapadh chun bheith ina stiúrthóir ar an gcuideachta, agus chun a thoirmeasc, i gcás ar bith, aistriú a dhéanamh chun na críche sin a dúradh ar aon líon scaireanna sa chuideachta a laghdódh an líon scaireanna sa chuideachta a bheidh á sealbhú aige go dtí líon ba lú ná 51 faoin gcéad de scaireanna na cuideachta,
(h) chun a údarú don Aire a cheangal ar stiúrthóir de chuid na cuideachta scair nó scaireanna sa chuideachta a bheidh á sealbhú ag an stiúrthóir a aistriú chuig duine sonraithe chun na críche a luaitear i mír (g), agus
(i) chun go muirearófar ar an bPríomh-Chiste nó ar a thoradh fáis aon airgead is iníoctha ag an Aire i leith scaireanna sa chuideachta a leithroinnt agus a eisiúint chuige agus chuig daoine a shealbhaíonn ar iontaobhas dó iad.
(5) In ordú a shocraíonn go ndéanfar aon sócmhainní de chuid bainc taisce iontaobhais a aistriú chuig cuideachta, féadfar a shocrú go ndéanfar sócmhainní sonraithe de chuid an bhainc a aistriú chuig an Aire.
(6) (a) Déanfar socrú, in ordú a údaraíonn cuideachta dá dtagraítear i bhfomhír (i) d'fho-alt (3) (c) a atheagrú ina cuideachta dá dtagraítear i bhfomhír (ii) den fho-alt sin, maidir leis an Aire do dhiúscairt na bhfáltas ó aon díol, láithriú nó diúscairt eile a dhéanfar ar scaireanna sa chuideachta chéadluaite a bheidh á sealbhú aige nó ó aon díol nó diúscairt a dhéanfar ar shócmhainní na cuideachta sin.
(b) Féadfar socrú a dhéanamh, in ordú a údaraíonn banc taisce iontaobhais a atheagrú ina chuideachta dá dtagraítear i bhfo-alt (3) (c) (ii), go n-íocfar leis an Aire na fáltais, nó cuid de na fáltais, ó aon díol, láithriú nó diúscairt eile a dhéanfar ar scaireanna sa chuideachta nó ó aon díol nó diúscairt eile a dhéanfar ar shócmhainní na cuideachta agus go ndéanfaidh an tAire aon fháltais den sórt sin a íocfar leis a íoc isteach sa Phríomh-Chiste.
(7) (a) Más cuideachta lena mbaineann fo-alt (3) (c) (i) cuideachta, agus fad is cuideachta den sórt sin í, beidh feidhm ag an Acht seo i ndáil leis an gcuideachta ach sin faoi réir aon mhodhnuithe nó oiriúnuithe (lena n-áirítear oiriúnú ar thagairtí d'iontaobhaithe agus do rialacha banc taisce iontaobhais) is dóigh leis an Aire is gá nó is fóirsteanach agus mar a shonróidh sé in ordú, agus faoi réir aon mhodhnuithe agus oiriúnuithe eile is gá.
(b) Más cuideachta lena mbaineann fo-alt (3) (c) (ii) cuideachta, ní bheidh feidhm ag an Acht seo (seachas ag an alt seo) i ndáil leis an gcuideachta, agus na cearta, na dliteanais agus na hoibleagáidí is inchurtha i leith taisce sa bhanc (arb iad, maidir le taisce, dliteanais an taisce a thabhairt ar ais don taisceoir agus ús a íoc uirthi (dá mba iníoctha é) de réir an ráta a bhí i bhfeidhm díreach roimh an atheagrú) tiocfaidh siad chun bheith, ina ionad sin, ina gcearta, ina ndliteanais agus ina n-oibleagáidí a ghabhann leis an ngaol idir custaiméir agus baincéir agus beidh siad inathraithe, agus beidh feidhm dá réir sin ag alt 7 d'Acht an Bhainc Ceannais, 1971, i ndáil leis an gcuideachta.
(8) Chun críocha atheagrú, féadfar cibé socrú (más aon socrú é) is cuí leis an Aire, tar éis dul i gcomhairle leis an mBanc Ceannais, a dhéanamh in ordú chun foireann an bhainc taisce iontaobhais lena mbaineann a aistriú ó fhostaíocht leis an mbanc go dtí fostaíocht leis an gcuideachta lena mbaineann, agus ó fhostaíocht le cuideachta dá dtagraítear i bhfomhír (i) d'fho-alt (3) (c) go dtí fostaíocht le cuideachta dá dtagraítear i bhfomhír (ii) den fho-alt sin agus i ndáil le téarmaí agus coinníollacha na fostaíochta sin leis an gcuideachta lena mbaineann.
(9) Chun críocha atheagrú, féadfar a shocrú in ordú go ndéanfar banc taisce iontaobhais a dhíscaoileadh agus a fhoirceannadh agus féadfar leis an ordú sin, chun críocha an fhoirceanta, forálacha Achtanna na gCuideachtaí, fara aon mhodhnuithe is gá, a chur i bhfeidhm maidir leis.
(10) Gan dochar dá bhfuil anseo roimhe seo, féadfar socrú a dhéanamh in ordú le haghaidh cibé nithe eile, lena n-áirítear oiriúnú agus modhnú, maidir leis an gcuideachta lena mbaineann, ar reachtanna agus ar ionstraimí arna ndéanamh faoi reacht, is dóigh leis an Aire is gá nó is fóirsteanach chun críocha an atheagraithe lena mbaineann agus chun lán-éifeacht a thabhairt d'aon atheagrú den sórt sin.
(11) Déanfar dréacht d'aon ordú a bheartaítear a dhéanamh a leagan faoi bhráid gach Tí den Oireachtas agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.
Srian le ráitis áirithe.
58.—(1) Ní déarfar ná ní thabharfar le tuiscint i dteideal bainc taisce iontaobhais ná in aon ní a fhoilseoidh banc taisce iontaobhais go ndlíonn an Stát, an Rialtas, Aire den Rialtas nó an Banc Ceannais aon mhéid a íoc le taisceoir leis an mbanc i leith a thaisce.
(2) Más rud é, i ndáil le banc taisce iontaobhais, go mbeidh sárú ar fho-alt (1), beidh an banc ciontach i gcion.
Leasú ar an Bankers' Books Evidence Act, 1879.
59.—Leasaítear leis seo alt 9 (a cuireadh isteach leis an Acht um Fhianaise Leabhar Baincéirí, 1959) den Bankers' Books Evidence Act, 1879—
(a) i bhfo-alt (1), tríd an mír seo a leanas a chur in ionad mhír (d):
“(d) a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989;”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4) (a cuireadh isteach le hAcht an Bhainc Ceannais, 1971):
“(5) A certificate that—
(a) purports to be signed by an officer of the Central Bank, and
(b) certifies that a licence was granted under section 10 of the Trustee Savings Banks Act, 1989, in respect of a specified trustee savings bank (within the meaning of that Act),
shall be prima facie evidence of the licence for the purposes of this Act, and it shall not be necessary to prove the signature of the officer or that he was in fact an officer of the Central Bank.”.
Banc taisce iontaobhais d'íoc taiscí beaga tráth báis.
60.—(1) I gcás taisceoir le banc taisce iontaobhais d'fháil bháis, féadfaidh an banc an tsuim a bheidh ar taisce nó cuid den tsuim sin, nach mó ná cibé méid a shocróidh an Banc Ceannais ó am go ham tar éis dul i gcomhairle leis an Aire, a íoc, gan ionadaíocht de réir bhrí an Achta Comharbais, 1965, a bheith deonaithe i leith eastát an taisceora, leis an duine a ndealraíonn sé don bhanc go bhfuil sé i dteideal í a fháil, cibé acu mar ionadaí pearsanta an taisceora nó ar shlí eile, ar an mbanc a bheith sásta, ó fhianaise atá i ndearbhú reachtúil, gur tharla an bás agus go bhfuil an duine, a bhfuil an tsuim á héileamh aige nó thar a cheann, i dteideal í a fháil.
(2) I gcás ina ndéanfar íocaíocht faoin alt seo le duine nach é seiceadóir an taisceora lena mbaineann é, déanfaidh an banc lena mbaineann, a luaithe is féidir, sonraí i dtaobh na híocaíochta a thabhairt i scríbhinn d'Uachtarán na hArd-Chúirte.
(3) I gcás ina ndéanfaidh banc íocaíocht go cuí faoin alt seo, is íocaíocht bhailí éifeachtúil an íocaíocht maidir le haon éilimh i gcoinne chistí an bhainc ag aon duine a bheidh ag déanamh éilimh i leith eastát an taisceora lena mbaineann ach is i gcoinne an duine lena ndearnadh an íocaíocht a bheidh a leigheas le haghaidh mhéid na híocaíochta ag an duine a bheidh ag déanamh an éilimh.
Aitheantas a thabhairt do chuntais bhainc taisce iontaobhais.
61.—Déanfar aon tagairt in aon achtachán d'airgead a thaisceadh nó do chuntas a choinneáil i mbanc a fhorléiriú, mura n-éilíonn an comhthéacs a mhalairt, mar thagairt a fholaíonn tagairt d'airgead a thaisceadh le banc taisce iontaobhais nó do chuntas a choinneáil i mbanc taisce iontaobhais, agus na forálacha d'aon achtachán den sórt sin a bhaineann le cearta agus oibleagáidí bainc i leith cuntas i mbanc beidh feidhm acu maidir le banc taisce iontaobhais mar atá feidhm acu maidir le banc.
Pionóis.
62.—(1) Aon duine a bheidh ciontach i gcion faoi alt 4, 11, 13, 20, 24, 26, 28, 29 nó 30 dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó, i gcás pearsan aonair, príosúnacht ar feadh téarma nach faide ná 12 mhí, nó iad araon, a chur air, nó
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £50,000 nó, i gcás pearsan aonair, príosúnacht ar feadh téarma nach faide ná 5 bliana, nó iad araon, a chur air.
(2) Aon duine a bheidh ciontach i gcion faoi alt 12, 15, 16, 21, 25, 27, 31, 32, 40, 42 nó 58 den Acht seo dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000, nó
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £50,000,
a chur air.
(3) Aon duine a bheidh ciontach i gcion faoi alt 14 nó 36 dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000, nó
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £25,000,
a chur air.
(4) Má leantar, tar éis an chiontaithe, den sárú, den mhainneachtain nó den diúltú a gciontaítear duine i gcion dá dtagraítear i bhfo-alt (1) nó (2) ina leith, beidh an duine ciontach i gcion breise in aghaidh gach lae a leanfar den sárú, den mhainneachtain nó den diúltú agus, maidir le gach cion den sórt sin, dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £100, nó
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £5,000,
a chur ar an duine in ionad an phionóis a shonraítear don sárú, don mhainneachtain nó don diúltú bunaidh.
Cionta ag bainc thaisce iontaobhais agus ag comhlachtaí corpraithe.
63.—(1) I gcás cion faoin Acht seo a bheith déanta ag comhlacht corpraithe (cibé acu is banc taisce iontaobhais é nó nach ea) nó ag banc taisce iontaobhais tráth nach comhlacht corpraithe é, agus go gcruthófar go ndearnadh é le toiliú nó le cúlcheadú, nó gurb inchurtha é i leith aon fhaillí ar thaobh, aon duine is iontaobhaí de chuid an bhainc nó is stiúrthóir ar an gcomhlacht corpraithe nó is bainisteoir, rúnaí nó oifigeach eile de chuid an chomhlachta chorpraithe nó an bhainc, nó aon duine a d'airbheartaigh bheith ag gníomhú in aon cháil den sórt sin, beidh an duine sin, chomh maith leis an gcomhlacht corpraithe nó leis an mbanc, de réir mar a bheidh, ciontach i gcion agus dlífear imeachtaí a thionscnamh ina choinne agus é a phionósú amhail is dá mbeadh sé ciontach sa chion céadluaite.
(2) I gcás inarb iad comhaltaí comhlachta chorpraithe a dhéanann bainistí ar a ghnóthaí, beidh feidhm ag fo-alt (1) i ndáil le gníomhartha agus mainneachtana comhalta i ndáil lena fheidhmeanna bainistíochta ionann is dá mba stiúrthóir ar an gcomhlacht corpraithe é.
Díolúine ó dhleacht stampa.
64.—Ní bheidh dleacht stampa, seachas dleacht stampa dá bhforáiltear in ailt 67 go 75 den Acht Airgeadais, 1973, inmhuirearaithe ar aon aistriú, tíolacas nó ionstraim eile a fhorghníomhófar chun cónascadh banc taisce iontaobhais faoi Chuid VI, nó atheagrú bainc taisce iontaobhais ina chuideachta faoi alt 57, a chur i gcrích.
Bannaí agus urraí.
65.—(1) I gcás ina rachaidh banc taisce iontaobhais i mbun aon ghníomhaíochta i gcúrsa a ghnó, ní mheasfar aon fhoráil de na hAchtanna Árachais, 1909 go 1989, ná rialacháin i ndáil le gnó árachais arna ndéanamh faoi Acht na gComhphobal Eorpach, 1972, a bheith sáraithe aige de bhíthin amháin go dtugann, go ndéanann nó go nglacann sé banna nó conradh urraíochta nó ráthaíochta lena mbaineann an t-alt seo.
(2) Baineann an t-alt seo le haon bhanna nó le haon chonradh urraíochta nó ráthaíochta a thugann nó a dhéanann banc taisce iontaobhais, mar urra nó mar ráthóir, i gcúrsa a ghnó nó a thugann nó a dhéanann duine a chónaíonn lasmuigh den Stát, mar urra nó mar ráthóir, i gcúrsa a ghnó baincéireachta (de réir bhrí Acht an Bhainc Ceannais, 1971) mar shásamh ar cheanglas, agus chun críocha ceanglais agus chuige sin amháin, is ceanglas—
(a) de chuid bainc taisce iontaobhais, agus
(b) a dhéanfar d'aontoisc chun saoráidí airgeadais atá le cur ar fáil ag an mbanc sin a urrú.
Forálacha i ndáil le cionta.
66.—(1) Féadfaidh an tAire nó an Banc Ceannais imeachtaí achoimre maidir le cion faoin Acht seo a thionscnamh agus a thabhairt ar aghaidh.
(2) D'ainneoin alt 10 (4) den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achoimre maidir le cion faoin Acht seo a thionscnamh laistigh de 2 bhliain ó dháta an chiona.
AN CHÉAD SCEIDEAL
Na hAchtacháin a Aisghairtear
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
26 & 27 Vict., c. 14 | Post Office Savings Bank Act, 1863 | Ailt 2 agus 3; alt 4, a mhéid a bhaineann sé le hiarbhainc, agus alt 6 |
26 & 27 Vict., c. 25 | Savings Bank Investment Act, 1863 | An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc |
26 & 27 Vict., c. 87 | Trustee Savings Banks Act, 1863 | An tAcht iomlán |
29 & 30 Vict., c. 5 | Savings Bank Investment Act, 1866 | An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc |
32 & 33 Vict., c. 59 | Savings Bank Investment Act, 1869 | An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc |
39 & 40 Vict., c. 52 | Savings Bank (Barrister) Act, 1876 | An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc |
40 & 41 Vict., c. 13 | Customs, Inland Revenue, and Savings Banks Act, 1877 | Ailt 15 agus 17, a mhéid a bhaineann siad le hiarbhainc |
43 & 44 Vict., c. 36 | Savings Banks Act, 1880 | An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc |
50 & 51 Vict., c. 40 | Savings Banks Act, 1887 | Alt 2 agus Alt 3, a mhéid a bhaineann sé le hiarbhainc |
50 & 51 Vict., c. 47 | Trustee Savings Banks Act, 1887 | An tAcht iomlán |
51 & 52 Vict., c. 15 | National Debt (Supplemental) Act, 1888 | Alt 5 |
54 & 55 Vict., c. 21 | Savings Banks Act, 1891 | Ailt 1 go 10 agus ailt 12 (2), 15 agus 16, a mhéid a bhaineann siad le hiarbhainc, agus alt 18 |
3 Edw. VII, c. 46 | Revenue Act, 1903 | Na focail “of a savings bank or” in alt 16 (1) |
4 Edw. VII, c. 8 | Savings Banks Act, 1904 | Alt 1, alt 2, a mhéid a bhaineann sé le hiarbhainc, ailt 4 go 7 agus ailt 8 go 10 agus 16, a mhéid a bhaineann siad le hiarbhainc |
5 & 6 Geo. V, c. 93 | War Loan (Supplemental Provisions) Act, 1915 | Alt 10 agus alt 11, a mhéid a bhaineann sé le hiarbhainc |
8 & 9 Geo. V, c. 4 | Trustee Savings Banks Act, 1918 | An tAcht iomlán |
10 & 11 Geo. V, c. 12 | Savings Banks Act, 1920 | Ailt 1, 2 agus 4 go 6, a mhéid a bhaineann siad le hiarbhainc, agus fo-ailt (2) agus (3) d'alt 10, a mhéid a bhaineann siad leis an gcéanna |
Alt 31 | ||
Alt 23 | ||
Alt 29 | ||
An tAcht iomlán, a mhéid a bhaineann sé le hiarbhainc | ||
Alt 78 | ||
An tAcht iomlán | ||
Alt 3, a mhéid a bhaineann sé le hiarbhainc | ||
Alt 41 | ||
Alt 9 (2) | ||
An tAcht iomlán |
AN DARA SCEIDEAL
Nithe dá bhForálfar le Rialacha Bainc Taisce Iontaobhais
1. Ainm an bhainc taisce iontaobhais.
2. An dóigh ina gceapfar iontaobhaithe an bhainc agus ina gcuirfear as oifig iad.
3. Ceapadh 2 dhuine ar a laghad (dá ngairtear “bainisteoirí” sa Sceideal seo) a dhéanfaidh gnó an bhainc a sheoladh, a bhainistí agus a stiúradh i gcoitinne agus an dóigh ina gceapfar agus ina gcuirfear as oifig iad.
4. An dóigh ina gceapfar, agus ina gcuirfear as oifig, comhaltaí aon choiste nó comhlachta eile a bhunófar chun gnó an bhainc a mhaoirsiú, a bhainistí nó a stiúradh i gcoitinne.
5. Cumhachtaí, feidhmeanna agus dualgais iontaobhaithe agus bhainisteoirí an bhainc agus aon choiste nó comhlachta eile de chuid an bhainc dá dtagraítear i mír 4.
6. An dóigh ina ndiúscrófar airgead a gheobhaidh iontaobhaithe ar cuntas an bhainc nó lena úsáid ag an mbanc.
7. Go ndéanfar fógra a bheidh ceadaithe ag an mBanc Ceannais, agus ina sonrófar na seirbhísí a chuireann an banc ar fáil, a chur ar taispeáint, i ngach oifig de chuid an bhainc atá ar oscailt don phobal chun gnó an bhainc a dhéanamh, in ionad inar féidir le gach duine den phobal a thagann isteach san oifig é a léamh.
8. Nach bhfaighidh iontaobhaí aon sochar ón mbanc seachas aon airgead onóra a íocfar de bhun alt 20.
9. Gairm agus tionól cruinnithe de na hiontaobhaithe agus an nós imeachta a leanfar ag na cruinnithe sin.
10. An dóigh ina gcruinneofar cistí an bhainc agus sonrú aon teorann lena méid.
11. Na críocha chun a gcuirfear cistí an bhainc chun feidhme agus an dóigh ina n-infheisteofar iad.
12. An dóigh ina bhfionnfar easnaimh an bhainc agus an dóigh ina bhforálfar dóibh.
13. An dóigh ina gceapfar iniúchóir don bhanc agus ina gcuirfear as oifig é, agus luach saothair an iniúchóra sin.
14. An dóigh ina bhféadfar an banc a dhúnadh nó a dhíscaoileadh.
15. Go dtoirmiscfear ar oifigigh an bhainc aon fhaisnéis i dtaobh gnóthaí nó gnó an bhainc nó taisceoirí leis an mbanc nó daoine a fhaigheann iasachtaí ón mbanc a nochtadh gan údarás ó bhainisteoir nó ó choiste nó comhlacht eile dá dtagraítear i mír 4; agus go dtoirmiscfear ar iontaobhaithe nó ar aon choiste nó comhlacht eile den chineál a dúradh aon fhaisnéis den chineál a dúradh a nochtadh ach amháin i gcás inar gá sin a dhéanamh chun gnó an bhainc a sheoladh, a bhainistí nó a stiúradh nó chun críocha imeachtaí in aon chúirt nó binse eile.