As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 22 de 1954.
AN tACHT AIRGEADAIS, 1954.
[An tiontó oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1954-55.
1.—(1) Déanfar cáin ioncaim don bhliain dár tosach an 6ú lá d'Aibreán, 1954, a mhuirearú do réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dár tosach an 6ú lá d'Aibreán, 1954, a mhuirearú ar ioncaim aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í don bhliain dár tosach an 6ú lá d'Aibreán, 1953, a muireófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muireófar mar adúradh don bhliain dár tosach an 6ú lá d'Aibreán, 1954, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1954, maidir le cáin ioncaim agus forcháin.
Méadú ar an liúntas pearsanta.
2.—(1) Forléireofar fo-alt (1) d'alt 18 den Finance Act, 1920, arna leasú le halt 2 den Acht Airgeadais, 1947 (Uimh. 15 de 1947), agus le halt 2 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), agus beidh éifeacht aige amhail is dá ndéantaí—
(a) “three hundred pounds” a chur ann in ionad “two hundred and eighty pounds”, agus
(b) “one hundred and fifty pounds” a chur ann in ionad “one hundred and forty pounds”.
(2) Más rud é, mura mbeadh an fo-alt seo, go mbeadh teideal ag an éilitheoir chun asbhainte céad agus caoga punt faoi fho-alt (1) d'alt 18 den Finance Act, 1920, arna leasú le fo-alt (1) den alt seo, ansin, má chruthaíonn an t-éilitheoir gur baintreach fir é nó gur baintreach mná í sa bhliain mheasúnuithe, beidh teideal ag an éilitheoir chun asbhainte céad agus seachtó agus cúig puint in ionad na hasbhainte céad agus caoga punt sin.
Díolúine nuair nach mó ná £240 an t-ioncam iomlán, agus faoiseamh marghanach.
3.—(1) (a) Aon phearsa a dhéanfas, sa tslí a hordaítear leis na hAchta Cánach Ioncaim, éileamh chuige sin, agus tuairisceán a thabhairt sa bhfoirm ordaithe ar a ioncam iomlán, agus cruthúnas a thabhairt nach mó ná dhá chéad agus ceathracha punt a ioncam iomlán don bhliain mheasúnuithe, beidh teideal aige chun díolúine ó cháin ioncaim.
(b) Aon phearsa ag a mbeadh, mura mbeadh a ioncam iomlan a bheith níos mó ná dhá chéad agus ceathracha punt, teideal chun díolúine mar foráltar i mír (a) den fho-alt seo, beidh teideal aige chun an méid cánach ioncaim is iníoctha i leith a ioncaim iomláin, dá mba rud é go raghadh an méid sin, d'éagmais forál na míre seo, thar suim is comhionann le trí chúigiú na méide atá a ioncam iomlán os cionn dhá chéad agus ceathracha punt, a laghdú anuas go dtí an tsuim sin.
(2) Na forála sin go léir de na hAchta Cánach Ioncaim a bhfuil feidhm acu maidir le liúntais nó asbhaintí do réir bhrí an Tríú Sceidil a ghabhas leis an Finance Act, 1920, beidh feidhm acu, le haon mhodhnuithe is gá, maidir le díolúintí ó cháin nó le laghduithe ar cháin faoin alt seo.
(3) San alt seo ciallaíonn “ioncam iomlán” ioncam iomlán ó gach bunadh arna mheas do réir forál na nAcht Cánach Ioncaim.
Méadú ar na hasbhaintí i leith leanaí.
4.—(1) Déanfar leis seo fo-alt (1) d'alt 21 den Finance Act, 1920, arna leasú le hachtacháin ina dhiaidh sin, a leasú tuilleadh trí “a deduction of eighty-five pounds” a chur in ionad “a deduction of eighty pounds” (a cuireadh isteach le halt 3 den Acht Airgeadais, 1951 (Uimh. 15 de 1951)).
(2) Leasaítear leis seo alt 4 den Acht Airgeadais, 1944 (Uimh. 18 de 1944)—
(a) trí “na hAchta Leasa Shóisialaigh (Liúntais Leanaí), 1944 go 1952” a chur in ionad “Acht 1944” i bhfo-alt (1), agus
(b) trí fho-ailt (2), (3) agus (4) a scrios.
Alt 3 den Acht Airgid, 1935, do scor i gcásanna áirithe.
5.—(1) San alt seo ciallaíonn “maoin iomchuí” aon tionóntán nó oidhreachtán inrátuithe lena mbainfeadh alt 3 den Acht Airgid, 1935 (Uimh. 28 de 1935), mura mbeadh an t-alt seo.
(2) Má dhéanann pearsa éileamh sa tslí orduithe agus go gcruthóidh gurb é únaer na maoine iomchuí é agus go bhfuil an mhaoin sin á háitiú aige d'aon-toisc mar áit chónaithe dhó féin, ansin—
(a) ní bheidh feidhm ná éifeacht ag an alt sin 3 maidir leis an maoin iomchuí,
(b) déanfar cáin faoi Sceideal A den Income Tax Act, 1918, a mhuirearú dá réir sin i leith na maoine iomchuí amhail is nár hachtaíodh an t-alt sin 3, agus
(c) má muirearaíodh cáin i leith na maoine iomchuí ar shlí seachas do réir an ailt seo, aisíocfar aon cháin iomarcach a bheas íoctha.
(3) Measfar an mhaoin iomchuí a bheith á háitiú d'aon-toisc mar áit chónaithe dhó féin ag an bpearsa dá dtagartar i bhfo-alt (2) den alt seo más rud é gur chuige sin atá sí á háitiú aige go formhór agus nach bhfuil aon chuid di á háitiú chun críocha trádála ach go bhfuil cuid di á háitiú chun críocha gairme.
Pinsin áirithe a bheith díolmhaithe ó cháin ioncaim.
6.—(1) Beidh ioncam lena mbaineann an t-alt seo díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ní háireofar é nuair a bheas ioncam á ríomh chun críocha na nAcht Cánach Ioncaim.
(2) Baineann an t-alt seo—
(a) leis an bpinsean is iníoctha faoi alt (1) d'Acht Mhic Shuibhne (Pinsean), 1950 (Uimh. 30 de 1950), agus
(b) le pinsean is iníoctha faoin Acht Pinsean, 1952 (Uimh. 27 de 1952).
Leasú ar alt 3 den Acht Airgid, 1925.
7.—Déantar leis seo alt 3 (a bhaineas le díolmhadh pinsean agus aiscí míleata áirithe) den Acht Airgid, 1925 (Uimh. 28 de 1925), a leasú tríd an bhfo-alt seo a leanas a chur isteach ann in ionad fo-ailt (2) atá anois (de bhuaidh ailt 2 den Acht Airgeadais, 1950 (Uimh. 18 de 1950)) san alt sin 3:
“(2) Folóidh na pinsin chréachta agus míchumais lena mbaineann alt 16 den Finance Act, 1919, agus measfar gur fholaíodar riamh—
(a) gach pinsean créachta agus míchumais, agus gach méadú ar na pinsin sin, a deonadh faoi na hAchta Arm-Phinsean, 1923 go 1953, agus
(b) gach aisce i leith créachta nó míchumais a deonadh amhlaidh,
agus forléireofar an t-alt sin 16 agus beidh éifeacht aige dá réir sin.”
Feidhm ailt 8 den Acht Airgid, 1932.
8.—Beidh feidhm, agus measfar go raibh feidhm riamh, ag alt 8 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir le haon liúntas a deonadh faoi alt 4 den Acht Arm-Phinsean, 1953 (Uimh. 23 de 1953), do bhaintreach, do thuismitheoir, do dheirfiúr nó do dheartháir dhuine a maraíodh i rith Eirí-Amach an Aibreáin agus na Bealtaine, 1916.
Feidhm ailt 4 den Acht Airgeadais, 1950.
9.—Beidh feidhm, agus measfar go raibh feidhm riamh, ag alt 4 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), maidir le haon liúntas is iníoctha faoi alt 45 den Acht Arm-Phinsean, 1953 (Uimh. 23 de 1953).
Leasú ar alt 11 den Acht Airgid, 1924.
10.—(1) Leasaítear leis seo alt 11 den Acht Airgid, 1924 (Uimh. 27 de 1924)—
(a) trí “£600” a chur in ionad “£300” i bhfo-alt (1),
(b) trí “£50” a chur in ionad “£25” i bhfo-alt (2).
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh ar dháta an Achta seo a rith.
Leasú ar alt 3 den Acht Airgeadais, 1941.
11.—Déantar leis seo alt 3 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), arna leasú le halt 2 den Acht Airgeadais, 1943 (Uimh. 16 de 1943), a leasú tuilleadh trí na focail “nó, i gcás an chuid sin dá ioncam d'eirí in aon tír (dá ngairmtear an tír áirithe anseo feasta) de na tíortha a thagas faoin tuairisc atá luaite go deiridh i bhfo-alt (3) den alt seo, go raibh sé ina chónaí, roimh an mbliain cháinmheasa sin in aon dá thír nó níos mó, arb í an tír áirithe ceann acu, de na tíortha a thagas faoin tuairisc sin ar feadh tréimhsí nach lú ná deich mbliana a gcomhiomlán,” a chur isteach i ndiaidh na bhfocal “le deich mbliana ar a laghad”.
Us d'ioc ar urrúis Bhord Soláthair an Leictreachais agus Chóras Iompair Éireann
12.—(1) Aon stoc nó aon tsaghsanna eile urrúis a eiseos Bord Soláthair an Leictreachais nó Córas Iompair Éireann tar éis dáta an Achta seo a rith, measfar gur urrúis iad a heisíodh faoi údarás an Aire Airgeadais do réir bhrí ailt 2 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus beidh feidhm ag an alt sin dá réir sin.
(2) D'ainneoin aon ní i mír (l) de Riail 3 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, nó i Rialacha 19, 20 agus 21 de na Rialacha Ginearálta a bhaineas le Sceidil A, B, C, D agus E den Acht sin, nuair a beifear, chun críocha measúnuithe faoin Sceideal sin D, ag ríomh méid brabús nó gnóthachain Bhord Soláthair an Leictreachais nó Chóras Iompair Éireann, do réir mar bheas, d'aon tréimhse dá n-ullmhaítear cuntais, lamhálfar mar asbhaint méid an úis ar stoc nó saghsanna eile urrúis a íocas Bord Soláthair an Leictreachais nó Córas Iompair Éireann, pé acu é, do réir treora ón Aire Airgeadais faoi alt 2 den Acht Airgid, 1924, mar bheirtear feidhm dó leis an alt seo, gan cáin a bhaint as in aghaidh na tréimhse sin.
(3) Cuirfear an clásal seo a leanas le Riail 1 de Chás III de Sceideal D den Income Tax Act, 1918, is é sin le rá:
“(i) interest on stock or other forms of security issued by the Electricity Supply Board or by Córas Iompair Éireann in cases where such interest is paid without deduction of tax.”
CUID II.
Custaim agus Máil.
Beoir—dleachta custam.
13.—(1) San alt seo ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952).
(2) Déanfar an dleacht chustam a forchuirtear le halt 9 d'Acht 1952 ar mhum, beoir sprúis nó beoir dhubh, fionn-bheoir Bherlíneach, agus ullmhóidí eile (giosáilte nó neamhghiosáilte) dá samhail sin a hallmhuireofar isteach sa Stát, a mhuirearú, a thobhach agus d'íoc, amhail ar an 22ú lá d'Aibreán, 1954, agus dá éis, do réir na rátaí seo a leanas:
(a) ar gach sé ghalún tríochad beorach a bhfuil a foirt, nó a raibh sí roimh ghiosáil, de shaindlús nach mó ná míle, dhá chéad agus cúig gráid déag, seacht bpuint tríochad;
(b) ar gach sé ghalún tríochad beorach a bhfuil a foirt, nó a raibh sí roimh ghiosáil, de shaindlús is mó ná míle dhá chéad agus cúig gráid déag, trí puint cheathrachad agus ocht scillinge.
(3) Déanfar an dleacht chustam a forchuirtear le halt 9 d'Acht 1952, ar an mbeoir go léir d'aon tsórt (seachas beoir is inchurtha faoi mhuirear na dleachta a forchuirtear le fo-alt (1) den alt sin) a hallmhuireofar isteach sa Stát, a mhuirearú, a thobhach agus d'íoc, amhail ar an 22ú lá d'Aibreán, 1954, agus dá éis, do réir naoi bpuint agus cúig scillinge ar gach sé ghalún tríochad beorach a raibh a foirt, roimh ghiosáil, de shaindlús míle agus cúig gráid chaogad.
(4) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó ina loingseofar, chun a húsáidte mar stóras, beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir ráta a foráltar le fo-alt (2) nó fo-alt (3) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, ceithre scillinge agus naoi bpingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(5) Más rud é, i gcás beorach is inchurtha faoi mhuirear dleachta do réir an ráta a foráltar le fo-alt (3) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (4) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (3) nó sa bhfo-alt sin (4) (pé acu is iomchuí) athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(6) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir le ceachtar de na dleachta custam lena mbaineann an t-alt seo.
Beoir—dleachta máil.
14.—(1) San alt seo ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952).
(2) An dleacht mháil a forchuirtear le halt 10 d'Acht 1952, deánfar, maidir le beoir is inchurtha faoi mhuirear na dleachta sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 22ú lá d'Aibreán, 1954, agus dá éis, do réir naoi bpuint, ceithre scillinge agus sé pingne ar gach sé ghalún tríochad foirte de shaindlús míle agus cúig ghráid chaogad.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar, mar mharsantas nó chun a húsáidte mar stóras loinge, beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi dleacht do réir an ráta a foráltar le fo-alt (2) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, ceithre scillinge agus naoi bpingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(4) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar go coibhneasach an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
Lasáin—dleacht mháil.
15.—An dleacht mháil a forchuirtear le fo-alt (2) d'alt 4 den Acht Airgeadais, 1945 (Uimh. 20 de 1945), déanfar, maidir le lasáin is inchurtha faoi mhuirear na dleachta sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 22ú lá d'Aibreán, 1954, agus dá éis, do réir na rátaí ar leithligh a sonraítear sa Chéad Sceideal a ghabhas leis an Acht seo.
Dleacht shiamsa— tuath-límistéirí.
16.—(1) San alt seo—
ciallaíonn “dleacht shiamsa” an dleacht mháil ar a dtugtar “entertainments duty” in alt 1 den Finance (New Duties) Act, 1916, agus is inmhuirir faoin alt sin;
ciallaíonn “an daonáireamh” an daonáireamh arb é an daonáireamh is déanaí a foilsíodh de thuras na huaire é;
ciallaíonn “baile” baile ar a bhfuil Coimisinéirí faoin Towns Improvement (Ireland) Act, 1854, nó aon áit eile ar a dtugtar baile sa daonáireamh.
(2) Ní déanfar dleacht shiamsa a mhuirearú ná a thobhach maidir le híocaíochtaí as dul isteach go dtí aon tsiamsa a bheas ar siúl an lú lá de Mheán Fómhair, 1954, nó dá éis, in áit nach bhfuil a shuíomh in aon cheann acu seo a leanas ná i bhfogas trí mhíle dhó, eadhon—
(a) contae-bhuirg nó buirg eile, nó
(b) ceantar uirbeach, nó
(c) baile;
ar mó ná míle, in aon chás acu, a dhaonra do réir an daonáirimh.
(3) Má híocadh dleacht shiamsa maidir le híocaíochtaí as dul isteach go dtí aon tsiamsa a bhí ar siúl an lú lá de Mheán Fómhair, 1954, nó dá éis, in áit nach bhfuil a shuíomh in aon cheann acu seo a leanas ná i bhfogas trí mhíle dhó, eadhon—
(a) contae-bhuirg nó buirg eile, nó
(b) ceantar uirbeach, nó
(c) baile,
ar mó ná dhá mhíle, in aon chás acu, a dhaonra do réir an daonáirimh, déanfaidh na Coimisinéirí Ioncaim suim is comhionann le caoga faoin gcéad den dleacht a híocadh amhlaidh d'aisíoc le dílseánach an tsiamsa.
(4) Beidh éifeacht ag fo-ailt (2) agus (3) den alt seo faoi réir an choinníll, má cruthaítear chun sástachta na gCoimisinéirí Ioncaim go bhfuil ar áireamh i ndaonra contae-bhuirge nó buirge eile, ceantair uirbigh nó baile, do réir an daonáirimh, daoine a ríomhadh mar dhaoine a bhí in aon tsámhadh creidimh, foras oideachais, dílleachtlann, ospidéal, foras moabhair-ghalar nó teaghlach contae nó in aon phríosún nó scoil cheartúcháin, go measfar chun críocha na bhfo-alt sin daonra na contaebhuirge nó na buirge eile, an cheantair uirbigh nó an bhaile do réir an daonáirimh a bheith arna laghdú líon na ndaoine sin.
(5) Beidh éifeacht ag fo-alt (2) den alt seo faoi réir an choinníll—
(a) má thaispeánann an daonáireamh (i gcás daonáirimh a foilseofar tar éis an tAcht seo a rith) gur mó ná míle daonra contae-bhuirge nó buirge eile, ceantair uirbigh nó baile, agus
(b) más rud é nár mhó ná míle daonra na contae-bhuirge nó na buirge eile, an cheantair uirbigh nó an bhaile do réir an daonáirimh dheiridh roimhe sin,
go measfar chun críocha fo-ailt (2) den alt seo daonra na contaebhuirge nó na buirge eile, an cheantair uirbigh nó an bhaile, do reir an daonáirimh a bheith, maidir leis an tréimhse dhá bhliain dár tosach dáta foilsithe an daonáirimh, arna laghdú ionas nach mó ná míle é.
(6) Beidh éifeacht ag fo-alt (3) den alt seo faoi réir an choinníll—
(a) má thaispeánann an daonáireamh (i cás daonáirimh a foilseofar tar éis an tAcht seo a rith) gur mó ná dhá mhíle daonra contae-bhuirge nó buirge eile, ceantair uirbigh nó baile, agus
(b) más rud é nár mhó ná dhá mhíle daonra na contaebhuirge nó na buirge eile, an cheantair uirbigh nó an bhaile do réir an daonáirimh dheiridh roimhe sin,
go measfar chun críocha fo-ailt (3) den alt seo daonra na contaebhuirge nó na buirge eile, an cheantair uirbigh nó an bhaile, do réir an daonáirimh, a bheith, maidir leis an tréimhse dhá bhliain dár tosach dáta foilsithe an daonáirimh, arna laghdú ionas nach mó ná dhá mhíle é.
(7) Déanfar na tagairtí i mír (b) d'fho-alt (5) agus i mír (b) d'fho-alt (6) den alt seo do dhaonra contae-bhuirge nó buirge eile, ceantair uirbigh nó baile, do réir an daonáirimh dheiridh roimhe sin, d'fhorléiriú, i gcás ina raibh éifeacht maidir leis an daonra sin ag an gcoinníoll atá i bhfo-alt (4) den alt seo, mar thagairtí don daonra sin arna laghdú mar sonraítear sa choinníoll sin.
(8) Má bhíonn aisíoc dleachta dlite faoi fhorála ailt 6 den Acht Airgeadais, 1953 (Uimh. 21 de 1953), maidir le haon tsiamsa lena mbaineann fo-alt (3) den alt seo, ríomhfar an t-aisíoc sin do réir mhéid iomlán na dleachta a híocadh, arna laghdú an tsuim is inaisíoctha faoi fhorála an fho-ailt sin (3).
(9) Má éiríonn aon cheist maidir leis an daonáireamh is infheidhme aon tráth áirithe chun críocha an ailt seo nó maidir le dáta foilsithe aon daonáirimh den tsórt sin, féadfaidh an tAire Airgeadais deimhniú dá réir sin a thabhairt agus beidh an deimhniú sin dochloíte.
Bróga agus bróga ísle—dleachta custam.
17.—(1) Na dleachta custam is inmhuirir ar bhróga agus bróga ísle do réir ailt 9, agus an Dara Sceidil, den Acht Airgid, 1934 (Uimh. 31 de 1934), arna leasú le hachtacháin ina dhiaidh sin, scoirfid de bheith inmhuirir ar an Acht seo a rith.
(2) Muirearófar, toibheofar agus íocfar dleacht chustam do réir seasca faoin gcéad de luach na hearra ar gach earra acu seo a leanas a hallmhuireofar isteach sa Stát, is é sin le rá:
comhpháirteanna de bhróga agus de bhróga ísle arb é a bheas sna comhpháirteanna sin boinn chumtha, sála cumtha nó uachtair chumtha nó páirteanna cumtha de bhoinn, sála nó uachtair, a bheas déanta go hiomlán nó go formhór de leathar agus de chraiceann nó de cheachtar acu.
(3) Aon uair is cuí leis an Aire Airgeadais é, tar éis dó dul i gcomhairle leis an Aire Tionscail agus Tráchtála, féadfaidh na Coimisinéirí Ioncaim a údarú le ceadúnas d'aon duine áirithe, faoi réir comhlíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is inchurtha faoi mhuirear na dleachta a luaitear i bhfo-alt (2) den alt seo d'allmhuiriú gan an dleacht sin d'íoc nó, i gcás aon earraí den tsórt sin a hallmhuiríodh cheana, seachadadh na n-earraí sin a ghlacadh gan an dleacht sin d'íoc agus sin, do réir mar is cuí leis na Coimisinéirí Ioncaim, gan tórainn ama nó cainníochta ná ceachtar acu nó laistigh de thréimhse shonraithe nó i gcainníocht shonraithe, ach i slí nach mbeidh aon cheadúnas den tsórt sin díolmhaithe ó fhorála ailt 15 den Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938 (Uimh. 12 de 1938).
(4) San alt seo, folaíonn “bróg” aon choisbheart imeachtrach a thagas aníos thar rúitín an té a chaitheas í, agus folaíonn “bróg íseal” slipéid, golais, cuarán, paitín agus aon choisbheart imeachtrach eile nach dtagann aníos thar rúitín an té a chaitheas í.
Glúcós agus siúicrín—dleachta cnstam agus máil.
18.—(1) Scoirfidh an dleacht chustam is inmhuirir ar shiúicrín faoi fho-alt (3) d'alt 9 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), de bheith inmhuirir ar an Acht seo a rith.
(2) Scoirfidh an dleacht mháil is inmhuirir ar ghlúcós agus siúicrín faoi fho-alt (4) d'alt 9 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), de bheith inmhuirir ar an Acht seo a rith.
(3) Leasaítear leis seo alt 17 den Acht Airgid, 1926 (Uimh. 35 de 1926), trí na focail “ach sacairín i méid nach mó ná aon per cent.,” a scrios.
Mataí tuí, luachra nó féir—diolúine ó dhleacht chustam.
19.—Scoirfidh an dleacht chustam a forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaitear ag uimhir thagartha 33 sa Chéad Sceideal a ghabhas leis an Acht sin, de bheith inmhuirir, ar an Acht seo a rith, ar mhataí a bheas déanta de thuí, luachair nó féar.
Dleachta custam áirithe d'fhorceannadh.
20.—(1) An dleacht a luaitear sa tríú colún den Dara Sceideal a ghabhas leis an Acht seo ag aon uimhir thagartha agus a forchuireadh leis na hachtacháin a luaitear sa dara colún den Sceideal sin ag an uimhir thagartha sin, scoirfidh sí de bheith inmhuirir ar an Acht seo a rith.
(2) Na sonraí a luaitear sa cheathrú colún den Dara Sceideal a ghabhas leis an Acht seo, is chuige amháin a cuireadh isteach iad chun go mb'fhusaide na dleachta ar leithligh a luaitear sa tríú colún den Sceideal sin d'aithint, agus dá réir sin ní dhéanfaidh aon ní sa cheathrú colún sin difir d'fhorléiriú, ná tórainniú ná rialú ar oibriú, an ailt seo agus an dara colúin agus an tríú colúin den Sceideal sin.
CUID III.
Cáin Bhrabús Corparáide.
Alt 12 den Acht Airgeadais, 1943, d'athghairm.
21.—Déantar leis seo alt 12 den Acht Airgeadais, 1943 (Uimh. 16 de 1943), d'athghairm i leith gach tréimhse cuntasaíochta pé acu dáta roimh an Acht seo a rith nó dáta dá éis sin is críoch di.
CUID IV.
Dleachta Báis.
Dleachta báis d'íoc trí urrúis d'aistriú.
22.—(1) San alt seo—
ciallaíonn “an tAire” an tAire Airgeadais;
ciallaíonn “an Cuntas” an cuntas a hordófar de bhun fo-ailt (4) den alt seo.
(2) Baineann an t-alt seo leis na hurrúis seo a leanas:
(a) an Iasacht Náisiúnta 4½%, 1973/78;
(b) aon urrús—
(i) a chruthnós agus a eiseos an tAire tar éis an tAcht seo a rith, ar théarmaí go nglacfar é, faoi réir coinníollacha sonraithe, chun aon dleacht bháis d'íoc, agus
(ii) a muirearófar ar an bPríomh-Chiste.
(3) Chun críocha an ailt seo—
(a) is é luach a bheas, ar an dáta aistrithe, ar aon urrús a haistreofar chun an Chuntais a aghluach ainmniúil móide aon ús a bheas faibhrithe chun bheith dlite a dháta an aistrithe ach a bheas gan íoc an uair sin, tar éis aon ús a bhaint de a bheas le fáil ag an aistreoir i ndiaidh an dáta sin, agus
(b) measfar ús ar aon urrús den tsórt sin d'fhaibhriú ó lá go lá.
(4) Aon duine a mbeidh aon tsuim dlite dhe mar gheall ar aon dleacht bháis, féadfaidh sé, faoi réir na rialachán iomchuí faoin alt seo, an tsuim sin nó aon chuid di d'íoc trí aistriú a dhéanamh, chun pé cuntais leis an Aire a hordófar leis na rialacháin, ar an méid sin d'aon urrús lena mbaineann an t-alt seo atá comhionann ina luach, ar dháta an aistrithe, leis an tsuim nó leis an gcuid sin, agus glacfaidh na Coimisinéirí Ioncaim an t-aistriú mar íocaíocht airgid leo sa tsuim nó sa chuid sin.
(5) Féadfaidh an tAire rialacháin a dhéanamh ag ordú na gcoinníollacha ar a nglacfar aon urrús lena mbaineann an t-alt seo chun aon dleacht bháis d'íoc.
(6) Aon urrúis a haistreofar chun an Chuntais, féadfar iad a choinneáil ann nó iad a dhíol nó iad a chealú nó féadfar déileáil leo ar shlí eile mar threorós an tAire.
(7) Íocfaidh an tAire leis na Coimisinéirí Ioncaim amach as an gCuntas na luacha a bheas, ar na dátaí aistrithe, ar na hurrúis go léir a haistreofar chun an Chuntais.
(8) Íocfar isteach sa Chuntas suimeanna a híocfar mar ús nó mar fhuascailt ar urrúis a coinneofar sa Chuntas agus suimeanna a gheofar as na hurrúis sin a dhíol nó as aon déileála eile leo.
(9) Déanfar suimeanna a híocfar isteach sa Chuntas d'úsáid chun nó i leith íocaíochtaí d'íoc a ceanglaítear leis an alt seo ar an Aire d'íoc leis na Coimisinéirí Ioncaim as an gCuntas, agus íocfar aon iarmhéid, mar threorós agus nuair threorós an tAire é, isteach sa Stát-Chiste chun airgead d'aisíoc a hairleacadh chun an Chuntais as an bPríomh-Chiste nó a thoradh fáis, agus má bhíonn breis ag an iarmhéid ar an tsuim is gá chun airgead d'aisíoc a hairleacadh as an bPríomh-Chiste nó a thoradh fáis cuirfear an bhreis chun tairbhe don Stát-Chiste i pé slí a threorós an tAire.
(10) Eiseofar as an bPríomh-Chiste nó a thoradh fáis chun an Chuntais pé suimeanna a bheas ag teastáil faoi chomhair aon íocaíochtaí faoin alt seo ón Aire leis na Coimisinéirí Ioncaim as an gCuntas agus nach n-íocfar faoi fho-alt (9) den alt seo, agus muirearófar ar an bPríomh-Chiste nó a thoradh fáis an méid sin de na suimeanna a heiseofar nach n-údaraítear leis an alt seo é d'íoc trí airgead a gheobhas an tAire ar iasacht.
(11) D'fhonn soláthar a dhéanamh go hiomlán nó go páirteach don méid sin de na heisiúintí, a húdaraítear leis an alt seo a dhéanamh as an bPríomh-Chiste nó a thoradh fáis, atá comhionann leis an bpraghas air ar heisíodh an t-urrús iomchuí chun a shuibscríofa ag an bpobal, féadfaidh an tAire aon tsuim nó suimeanna d'fháil ar iasacht ó dhuine ar bith agus, chun an céanna d'fháil ar iasacht, féadfaidh urrúis a chruthnú agus d'eisiúint agus iad faoi pé ráta úis, agus faoi réir pé coinníoll i dtaobh aisíoca nó fuascailte nó eile is oiriúnach leis, agus íocfaidh sé isteach sa Stát-Chiste aon airgead a gheobhas sé ar iasacht amhlaidh.
(12) Is ar an bPríomh-Chiste nó a thoradh fáis a bheas muirear agus íoc príomhshuime agus úis aon urrús a heiseofar faoi fho-alt (11) den alt seo agus na gcaiteachas faoina raghfar maidir le heisiúint na n-urrús sin.
(13) (a) I gcás ina mbeidh stoc den Iasacht Náisiúnta 4½ faoin gcéad, 1973/78, glactha ag na Coimisinéirí Ioncaim chun dleachta báis d'íoc de bhun Réamheolaire na hIasachta sin agus aistrithe chucu roimh an Acht seo a rith, measfar go mb'ionann an stoc sin agus suim airgid d'íoc leo ba chomhionann le luach an stoic ar dháta an aistrithe, agus is é luach é sin aghluach ainmniúil an stoic móide aon ús a bhí faibhrithe chun bheith dlite (ar an bhforas go raibh ús ag faibhriú ó lá go lá) ar dháta an aistrithe ach a bhí gan íoc ar an dáta sin, lúide aon ús a bhí le fáil ag an aistreoir i ndiaidh an dáta sin.
(b) A luaithe is féidir tar éis dáta an Achta seo a rith, déanfaidh na Coimisinéirí Ioncaim, maidir le haon stoc a bheas aistrithe amhlaidh agus ar coinneáil acu, an stoc d'aistriú chun an chuntais a hordófar leis na rialacháin faoin alt seo maidir leis an Iasacht Náisiúnta 4½ faoin gcéad, 1973/78, agus íocfaid isteach sa chuntas sin aon ús a bheas íoctha leo ar an stoc, ach is í íocaíocht a bheas le déanamh faoi fho-alt (7) den alt seo maidir leis an stoc an luach dá dtagartar i mír (a) den fho-alt seo.
CUID V.
Dleachta Stampa.
Deireadh le dleachta stampa ar cheadúnais phósta agus ar dheimhnithe áirithe.
23.—Na dleachta stampa is inmhuirir, de bhuaidh ailt 1 den Stamp Act, 1891—
(a) ar Cheadúnas Pósta, agus
(b) ar Chóip nó Sliocht (deimhnithe) d'aon chlár, nó as aon chlár, de bhreitheanna, baistí, póstaí, bása nó adhlacain,
(is ionstraimí a sonraítear sa Chéad Sceideal a ghabhas leis an Acht sin), scoirfid de bheith iníoctha.
Stampaí greamaitheacha d'úsáid ar chóip nó sliocht fianaitho, etc., a heiseofar as Clárlann na Talún.
24.—D'ainneoin alt 2 den Stamp Act, 1891, féadfar an dleacht stampa ar aon chóip nó sliocht a bheas fianaithe nó fíordheimhnithe ar shlí eile agus a heiseofar as Clárlann an Talún a chur in iúl le stampa greamaitheach a chealós oifigeach do Chlárlann na Talún sara n-eiseofar an chóip nó an sliocht.
Athrú ar na dleachta stampa ar thíolocadh agus aistriú talún.
25.—(1) Beidh éifeacht ag alt 13 den Acht Airgeadais, (Uimh. 2), 1947 (Uimh. 33 de 1947), arna leasú le halt 17 den Acht Airgeadais, 1951 (Uimh. 15 de 1951)—
(a) amhail is dá gcuirtí i bhfo-mhír (ii) de mhír (b) d'fho-alt (2) “dhá mhíle agus cúig chéad punt” in ionad “míle punt”, agus
(b) amhail is dá gcuirtí an táible seo a leanas in ionad an táible atá leagtha amach i bhfo-alt (3):
“Níos | mó | ná | £500 | gan | bheith | níos | mó | ná | £550 | .. | £5 | 10s. |
,, | ,, | ,, | £550 | ,, | ,, | ,, | ,, | ,, | £600 | .. | £6. | |
,, | ,, | ,, | £600 | ,, | ,, | ,, | ,, | ,, | £650 | .. | £6 | 10s. |
,, | ,, | ,, | £650 | ,, | ,, | ,, | ,, | ,, | £700 | .. | £7. | |
,, | ,, | ,, | £700 | ,, | ,, | ,, | ,, | ,, | £750 | .. | £7 | 10s. |
,, | ,, | ,, | £750 | ,, | ,, | ,, | ,, | ,, | £800 | .. | £8. | |
,, | ,, | ,, | £800 | ,, | ,, | ,, | ,, | ,, | £850 | .. | £8 | 10s. |
,, | ,, | ,, | £850 | ,, | ,, | ,, | ,, | ,, | £900 | .. | £9. | |
,, | ,, | ,, | £900 | ,, | ,, | ,, | ,, | ,, | £950 | .. | £9 | 10s. |
,, | ,, | ,, | £950 | ,, | ,, | ,, | ,, | ,, | £1,000 | .. | £10. | |
,, | ,, | ,, | £1,000 | ,, | ,, | ,, | ,, | ,, | £1,050 | .. | £12. | |
,, | ,, | ,, | £1,050 | ,, | ,, | ,, | ,, | ,, | £1,100 | .. | £14. | |
,, | ,, | ,, | £1,100 | ,, | ,, | ,, | ,, | ,, | £1,150 | .. | £16. | |
,, | ,, | ,, | £1,150 | ,, | ,, | ,, | ,, | ,, | £1,200 | .. | £18. | |
,, | ,, | ,, | £1,200 | ,, | ,, | ,, | ,, | ,, | £1,250 | .. | £20. | |
,, | ,, | ,, | £1,250 | ,, | ,, | ,, | ,, | ,, | £1,300 | .. | £22. | |
,, | ,, | ,, | £1,300 | ,, | ,, | ,, | ,, | ,, | £1,350 | .. | £24. | |
,, | ,, | ,, | £1,350 | ,, | ,, | ,, | ,, | ,, | £1,400 | .. | £26. | |
,, | ,, | ,, | £1,400 | ,, | ,, | ,, | ,, | ,, | £1,450 | .. | £28. | |
,, | ,, | ,, | £1,450 | ,, | ,, | ,, | ,, | ,, | £1,550 | .. | £30. | |
,, | ,, | ,, | £1,550 | ,, | ,, | ,, | ,, | ,, | £1,600 | .. | £34. | |
,, | ,, | ,, | £1,600 | ,, | ,, | ,, | ,, | ,, | £1,650 | .. | £36. | |
,, | ,, | ,, | £1,650 | ,, | ,, | ,, | ,, | ,, | £1,700 | .. | £38. | |
,, | ,, | ,, | £1,700 | ,, | ,, | ,, | ,, | ,, | £1,750 | .. | £40. | |
,, | ,, | ,, | £1,750 | ,, | ,, | ,, | ,, | ,, | £1,800 | .. | £42. | |
,, | ,, | ,, | £1,800 | ,, | ,, | ,, | ,, | ,, | £1,850 | .. | £44. | |
,, | ,, | ,, | £1,850 | ,, | ,, | ,, | ,, | ,, | £1,900 | .. | £46. | |
,, | ,, | ,, | £1,900 | ,, | ,, | ,, | ,, | ,, | £1,950 | .. | £48. | |
,, | ,, | ,, | £1,950 | ,, | ,, | ,, | ,, | ,, | £2,000 | .. | £50. | |
,, | ,, | ,, | £2,000 | ,, | ,, | ,, | ,, | ,, | £2,050 | .. | £52 | 10s. |
,, | ,, | ,, | £2,050 | ,, | ,, | ,, | ,, | ,, | £2,100 | .. | £55. | |
,, | ,, | ,, | £2,100 | ,, | ,, | ,, | ,, | ,, | £2,150 | .. | £57 | 10s. |
,, | ,, | ,, | £2,150 | ,, | ,, | ,, | ,, | ,, | £2,200 | .. | £60. | |
,, | ,, | ,, | £2,200 | ,, | ,, | ,, | ,, | ,, | £2,250 | .. | £62 | 10s. |
,, | ,, | ,, | £2,250 | ,, | ,, | ,, | ,, | ,, | £2,300 | .. | £65. | |
,, | ,, | ,, | £2,300 | ,, | ,, | ,, | ,, | ,, | £2,350 | .. | £67 | 10s. |
,, | ,, | ,, | £2,350 | ,, | ,, | ,, | ,, | ,, | £2,400 | .. | £70. | |
,, | ,, | ,, | £2,400 | ,, | ,, | ,, | ,, | ,, | £2,450 | .. | £72 | 10s. |
,, | ,, | ,, | £2,450 | ,, | ,, | ,, | ,, | ,, | £2,500 | .. | £75.” |
(2) Déanfar tagairt in aon fhoráil reachtúil d'fho-alt (3) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947, d'fhorléiriú nuair is iomchuí é, mar thagairt don fho-alt sin arna leasú leis an alt seo.
(3) Tiocfaidh an t-alt seo i ngníomh an lú lá de Lúnasa, 1954, nó ar dháta an Achta seo a rith, pé acu sin is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh é a theacht i ngníomh amhlaidh.
Athrú ar na dleachta stampa ar léasanna.
26.—(1) Beidh éifeacht ag alt 24 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), arna leasú le halt 18 den Acht Airgeadais, 1951 (Uimh. 15 de 1951)—
(a) amhail is dá gcuirtí i mír (a) d'fho-alt (3), “dhá mhíle agus cúig chéad punt” in ionad “míle punt”, agus
(b) amhail is dá gcuirtí an táible seo a leanas in ionad an táible atá leagtha amach i bhfo-alt (3):
“Níos | mó | ná | £500 | gan | bheith | níos | mó | ná | £550 | .. | £5 | 10s. |
,, | ,, | ,, | £550 | ,, | ,, | ,, | ,, | ,, | £600 | .. | £6. | |
,, | ,, | ,, | £600 | ,, | ,, | ,, | ,, | ,, | £650 | .. | £6 | 10s. |
,, | ,, | ,, | £650 | ,, | ,, | ,, | ,, | ,, | £700 | .. | £7. | |
,, | ,, | ,, | £700 | ,, | ,, | ,, | ,, | ,, | £750 | .. | £7 | 10s. |
,, | ,, | ,, | £750 | ,, | ,, | ,, | ,, | ,, | £800 | .. | £8. | |
,, | ,, | ,, | £800 | ,, | ,, | ,, | ,, | ,, | £850 | .. | £8 | 10s. |
,, | ,, | ,, | £850 | ,, | ,, | ,, | ,, | ,, | £900 | .. | £9. | |
,, | ,, | ,, | £900 | ,, | ,, | ,, | ,, | ,, | £950 | .. | £9 | 10s. |
,, | ,, | ,, | £950 | ,, | ,, | ,, | ,, | ,, | £1,000 | .. | £10. | |
,, | ,, | ,, | £1,000 | ,, | ,, | ,, | ,, | ,, | £1,050 | .. | £12. | |
,, | ,, | ,, | £1,050 | ,, | ,, | ,, | ,, | ,, | £1,100 | .. | £14. | |
,, | ,, | ,, | £1,100 | ,, | ,, | ,, | ,, | ,, | £1,150 | .. | £16. | |
,, | ,, | ,, | £1,150 | ,, | ,, | ,, | ,, | ,, | £1,200 | .. | £18. | |
,, | ,, | ,, | £1,200 | ,, | ,, | ,, | ,, | ,, | £1,250 | .. | £20. | |
,, | ,, | ,, | £1,250 | ,, | ,, | ,, | ,, | ,, | £1,300 | .. | £22. | |
,, | ,, | ,, | £1,300 | ,, | ,, | ,, | ,, | ,, | £1,350 | .. | £24. | |
,, | ,, | ,, | £1,350 | ,, | ,, | ,, | ,, | ,, | £1,400 | .. | £26. | |
,, | ,, | ,, | £1,400 | ,, | ,, | ,, | ,, | ,, | £1,450 | .. | £28. | |
,, | ,, | ,, | £1,450 | ,, | ,, | ,, | ,, | ,, | £1,550 | .. | £30. | |
,, | ,, | ,, | £1,550 | ,, | ,, | ,, | ,, | ,, | £1,600 | .. | £34. | |
,, | ,, | ,, | £1,600 | ,, | ,, | ,, | ,, | ,, | £1,650 | .. | £36. | |
,, | ,, | ,, | £1,650 | ,, | ,, | ,, | ,, | ,, | £1,700 | .. | £38. | |
,, | ,, | ,, | £1,700 | ,, | ,, | ,, | ,, | ,, | £1,750 | .. | £40. | |
,, | ,, | ,, | £1,750 | ,, | ,, | ,, | ,, | ,, | £1,800 | .. | £42. | |
,, | ,, | ,, | £1,800 | ,, | ,, | ,, | ,, | ,, | £1,850 | .. | £44. | |
,, | ,, | ,, | £1,850 | ,, | ,, | ,, | ,, | ,, | £1,900 | .. | £46. | |
,, | ,, | ,, | £1,900 | ,, | ,, | ,, | ,, | ,, | £1,950 | .. | £48. | |
,, | ,, | ,, | £1,950 | ,, | ,, | ,, | ,, | ,, | £2,000 | .. | £50. | |
,, | ,, | ,, | £2,000 | ,, | ,, | ,, | ,, | ,, | £2,050 | .. | £52 | 10s. |
,, | ,, | ,, | £2,050 | ,, | ,, | ,, | ,, | ,, | £2,100 | .. | £55. | |
,, | ,, | ,, | £2,100 | ,, | ,, | ,, | ,, | ,, | £2,150 | .. | £57 | 10s. |
,, | ,, | ,, | £2,150 | ,, | ,, | ,, | ,, | ,, | £2,200 | .. | £60. | |
,, | ,, | ,, | £2,200 | ,, | ,, | ,, | ,, | ,, | £2,250 | .. | £62 | 10s. |
,, | ,, | ,, | £2,250 | ,, | ,, | ,, | ,, | ,, | £2,300 | .. | £65. | |
,, | ,, | ,, | £2,300 | ,, | ,, | ,, | ,, | ,, | £2,350 | .. | £67 | 10s. |
,, | ,, | ,, | £2,350 | ,, | ,, | ,, | ,, | ,, | £2,400 | .. | £70. | |
,, | ,, | ,, | £2,400 | ,, | ,, | ,, | ,, | ,, | £2,450 | .. | £72 | 10s. |
,, | ,, | ,, | £2,450 | ,, | ,, | ,, | ,, | ,, | £2,500 | .. | £75.” |
(2) Déanfar tagairt in aon fhoráil reachtúil d'fho-alt (3) d'alt 24 den Acht Airgeadais, 1949, d'fhorléiriú, nuair is iomchuí é, mar thagairt don fho-alt sin arna leasú leis an alt seo.
(3) Tiocfaidh an t-alt seo i ngníomh an 1ú lá de Lúnasa, 1954. nó ar dháta an Achta seo a rith, pé acu is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh an alt seo a theacht í ngníomh amhlaidh.
Díolúine d'admhála áirithe.
27.—Ní bheidh dleacht stampa inmhuirir ar aon admháil acu seo a leanas:
(1) admháil a bhéarfar i leith aon tsuime a híocfar le dall faoin Blind Persons Act, 1920, nó de bhuaidh aon chumhachta a bheirtear leis an Acht sin;
(2) admháil a bhéarfar i leith aon tsuime a híocfar faoin Acht um Chúnamh Phoiblí, 1939 (Uimh. 27 de 1939), nó de bhuaidh aon chumhachta a bheirtear leis an Acht sin, le duine atá i dteideal cúnaimh phoiblí;
(3) admháil a bhéarfar i leith aon tsuime a híocfar mar chúiteamh faoi na hAchta um Chúiteamh do Lucht Oibre, 1934 go 1953;
(4) admháil a bhéarfar i leith aon tsuime a híocfar —
(a) faoi fho-alt (3) d'alt 44 den Acht Sláinte, 1947 (Uimh. 28 de 1947),
(b) faoi fho-alt (1) d'alt 23 den Acht Sláinte, 1953 (Uimh. 26 de 1953),
(c) faoi fho-alt (5) d'alt 50 den Acht Sláinte, 1953, nó
(d) faoi fho-alt (1) d'alt 55 den Acht Sláinte, 1953, i leith leanbh a bheas curtha amach ar iostas do réir forál an ailt sin.
CUID VI.
Ilghnéitheach agus Ginearálta.
An Cuntas Fuascailte Seirbhísí Caipitiúla
28.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “alt leasaitheach 1953” alt 15 den Acht Airgeadais, 1953 (Uimh. 21 de 1953);
ciallaíonn “an ceathrú blianacht bhreise” an tsuim a muirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis na habairtí “an tAire”, “an Cuntas” agus “seirbhísi caipitiúla” na bríonna atá leo faoi seach sa phríomh-alt.
(2) Beidh éifeacht, maidir leis na naoi mbliana airgeadais fichead as a chéile dár tosach an bhliain airgeadais a chríochnós an 31ú lá de Mhárta, 1955, ag fo-alt (4) d'alt leasaitheach 1953 ach “£892,043” a chur in ionad “£767,274”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1953 ach “£563,060” a chur in ionad “£493,955”.
(4) Déanfar suim £777,094 chun fuascailte iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais as a chéile dár tosach an bhliain airgeadais a chríochnós an 31ú lá de Mhárta, 1955.
(5) Íocfar an ceathrú blianacht bhreise isteach sa Chuntas i pé slí agus pé trátha sa bhliain airgeadais iomchuí a chinnfeas an tAire.
(6) Féadfar aon mhéid den cheathrú blianacht bhreise, nach mó ná £500,278 in aon bhliain airgeadais áirithe, d'úsáid chun an t-ús ar an bhfiachas poiblí d'íoc.
(7) Déanfar iarmhéid na ceathrú blianachta breise d'úsáid in aon tslí nó slite dá sonraítear i bhfo-alt (6) den phríomh-alt.
Athghairm.
29.—Déantar leis seo gach achtachán a sonraítear i gcolún (2) den Tríú Sceideal a ghabhas leis an Acht seo d'athghairm a mhéid a sonraítear i gcolún (3) den Sceideal sin amhail ar an dáta, agus ón dáta, a luaitear i gcolún (4) den Sceideal sin.
Cúram agus bainistí cánach agus dleacht.
30.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
31.—(1) Féadfar an tAcht Airgeadais, 1954, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo d'fhorléiriú, a mhéid a bhaineas sí le dleachta custam i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, i dteannta na Reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid V den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Measfar Cuid I den Acht seo, ach amháin mar a bhforáltar a mhalairt go sainráite inti, a theacht i bhfeidhm ar an 6ú lá d'Aibreán, 1953, agus beidh éifeacht aici amhail ar an lá sin agus ón lá sin amach.
AN CHEAD SCEIDEAL.
Dleacht Mháil ar Lasáin.
£ | s. | d. | |
Boscaí nó coimeádáin eile— | |||
A bhfuil 10 lasáin ar a mhéid iontu. An 1,000 coimeádán .... | 0 | 7 | 10 |
A bhfuil níos mó ná 10 ach nach bhfuil níos mó ná 20 lasán iontu. An 1,000 coimeádán .... .... .... .... .... .... | 0 | 15 | 8 |
A bhfuil níos mó ná 20 ach nach bhfuil níos mó ná 50 lasán iontu. An grós (144) coimeádán .... .... .... .... .... | 0 | 5 | 9 |
A bhfuil níos mó ná 50 ach nach bhfuil níos mó ná 75 lasáin iontu. An grós (144) coimeádán .... .... .... .... .... | 0 | 8 | 8 |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. An grós (144) coimeádán .... .... .... .... .... .... .... | 0 | 2 | 0 |
agus dá réir sin ar aon chainníocht choimeádán is lú ná sin. | |||
AN DARA SCEIDEAL.
Dleachta Custam a Forceanntar.
Uimh. Thag. | An t-achtachán a fhorchuireas an dleacht | Sonraí na dleachta | Tuairisc ghinearálta ar an dleacht |
1 | An tAcht Airgid (Diúitéthe Custam) (Uimh. 2), 1932 (Uimh. 11 de 1932), alt 2 agus an Chéad Sceideal, arna leasú leis an Acht Airgid, 1933 (Uimh. 15 de 1933), alt 29 agus uimhir thagartha 8 sa Chúigiú Sceideal, leis an Acht Airgid, 1937 (Uimh. 18 de 1937), alt 11 agus uimhir thagartha 2 i gCuid II den Cheathrú Sceideal, agus leis an Ordú chun Dleachta d'Fhorchur go Práinneach (Uimh. 206), 1940 (R. & O.R., Uimh. 154 de 1940). | An dleacht a luaitear sa Chéad Sceideal sin arna leasú | An dleacht ar inneallra agus coda d'inneallra talmhaíochta áirithe. |
2 | An tAcht Airgid (Diúitéthe Custam) (Uimh. 2), 1932 (Uimh. 11 de 1932), alt 15 arna leasú leis an Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 14 agus uimhir thagartha 9 sa Cheathrú Sceideal, agus leis an Acht Airgid, 1933 (Uimh. 15 de 1933), alt 29 agus uimhir thagartha 7 sa Chúigiú Sceideal. | An dleacht a luaitear san alt sin 15 arna leasú. | An dleacht ar fheithiclí a tharraingíos ainmhithe. |
3 | An tAcht Airgid (Diúitéthe Custam) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1 agus uimhir thagartha 17 i gCuid I den Chéad Sceideal arna leasú leis an Acht Airgid, 1933 (Uimh. 15 de 1933), alt 31 agus uimhir thagartha 6 sa Seachtú Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 17 arna leasú. | An dleacht ar chomhpháirteanna d'fheithiclí a tharraingíos ainmhithe. |
4 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 2 i gCuid I den Chéad Sceideal, arna leasú leis an Acht Airgeadais, 1940 (Uimh. 14 de 1940), alt 20 agus uimhir thagartha 7 sa Tríú Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 2 arna leasú. | An dleacht ar ábhair áirithe le haghaidh scuab agus scuab urláir. |
5 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 1 i gCuid II den Chéad Sceideal arna leasú leis an Ordú chun Dleachta d'Fhorchur go Práinneach (Uimh. 223), 1941 (R. & O.R., Uimh. 464 de 1941), mír 3 agus uimhir thagartha 14 sa Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 1 arna leasú. | An dleacht ar aol. |
6 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 3 i gCuid II den Chéad Sceideal, arna leasú leis an Ordú chun Dleachta d'Fhorchur go Práinneach (Uimh. 223), 1941 (R. & O.R., Uimh. 464 de 1941), mír 3 agus uimhir thagartha 15 sa Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 3 arna leasú. | An dleacht ar chaifé. |
7 | An tAcht Airgid (Diúitéthe Custam agus Máil), 1933 (Uimh. 52 de 1933), alt 4 agus uimhir thagartha 2 sa Chéad Sceideal, arna leasú leis an Acht Airgid, 1936 (Uimh. 31 de 1936), alt 15 agus uimhir thagartha 12 i gCuid V den Cheathrú Sceideal, agus an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 223), 1941 (R. & O.R., Uimh. 464 de 1941), mír 3 agus uimhir thagartha 17 sa Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 2 arna leasú. | An dleacht ar bhoinn inmheánacha do bhróga agus bróga ísle agus coisbheart eile. |
8 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 10 sa Chéad Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 10. | An dleacht ar chruite capall. |
9 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 11, arna leasú leis an Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938 (Uimh. 12 de 1938), alt 6 agus uimhir thagartha 19 sa Chéad Sceideal. | An dleachta luaitear san alt sin 11 arna leasú. | An dleacht ar earraí fite áirithe. |
10 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 11 sa Chéad Sceidcal arna leasú leis an Acht Airgeadais, 1947 (Uimh. 15 de 1947), alt 7 agus uimhir thagartha 5 i gCuid II den Tríú Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 11 arna leasú. | An dleacht ar thíleacha din áirithe. |
11 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 20 sa Chéad Sceideal arna leasú leis an Acht Airgeadais, 1940 (Uimh. 14 de 1940), alt 20 agus uimhir thagartha 22 sa Tríú Sceadeal. | An dleachta luaitear ag an uimhir thagartha sin 20 arna leasú. | An dleacht ar strapaí áirithe, etc. |
12 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), alt 7 agus uimhir thagartha 19 sa Chéad Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 19. | An dleacht ar stiall chruaidhe neamhfhaghartha chun lanna rásúr sábhála a dhéanamh. |
13 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), alt 7 agus uimhir thagartha 36 sa Chéad Sceideal. | An dleachta luaitear ag an uimhir thagartha sin 36. | An dleacht ar chraicne coinín cóirithe nó daite |
14 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), alt 7 agus uimhir thagartha 44 sa Chéad Sceideal, arna leasú leis an Acht Airgeadais, 1939 (Uimh. 18 de 1939), alt 15 agus uimhir thagartha 20 sa Cheathrú Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 44 arna leasú. | An dleacht ar chumaisc chúitsiúic. |
15 | An tAcht Airgid, 1937 (Uimh. 18 de 1937), alt 5 agus uimhir thagartha 4 sa Chéad Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 4. | An dleacht ar ghoiris cheartuithe coise. |
16 | An tAcht Airgid, 1937 (Uimh. 18 de 1937), alt 5 agus uimhir thagartha 23 sa Chéad Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 23. | An dleacht ar fheadánra nó píopa hóis áirithe. |
17 | An tAcht Airgeadais, 1938 (Uimh. 25 de 1938), alt 15 agus uimhir thagartha 5 sa Chéad Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 5. | An dleacht ar earraí fite áirithe de shíoda nó de shíoda saorga. |
18 | An tAcht Airgeadais, 1938 (Uimh. 25 de 1938), alt 15 agus uimhir thagartha 9 sa Chéad Sceideal. | An dleacht a luaitear ag an uimhir thagartha sin 9. | An dleacht ar rís, rís mheilte agus plúr ríse. |
AN TRIU SCEIDEAL.
Achtacháin a hAthghairmtear.
Siosón agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAthghairme | Dáta na hAthghairme |
(1) | (2) | (3) | (4) |
54 & 55 Vic., c. 39. | An Stamp Act, 1891. | Alt 64; Sa Chéad Sceideal, na tagairtí do Cheadúnas Pósta agus do Chóip nó Sliocht (deimhnithe) d'aon chlár, nó as aon chlár, de bhreitheanna, baistí, póstaí, bása nó adhlacain. | Dáta an Achta seo a rith. |
I bhfo-alt (1) d'alt 11: “ar theacht agus tar éis teacht i ngníomh do Chuid II den Acht Cúirteanna Breithiúnais, 1924 (Uimh. 10 de 1924)”; i bhfo-alt (2) d'alt 11 “ar theacht agus tar éis teacht i ngníomh do Chuid III den Acht Cúirteanna Breithiúnais, 1924 1924 (Uimh. 10 de 1924)”. | Dáta an Achta seo a rith. | ||
Alt 12. | Dáta an Achta seo a rith. | ||
Fo-ailt (2), (3) agus (4) d'alt 4. | An 6ú lá d'Aibreán, 1954. | ||
Alt 13. | An 1ú lá de Mheán Fómhair, 1954. | ||
Alt 3. | An 6ú lá d'Aibreán, 1954. | ||
Alt 10. | An 1ú lá de Mheán Fómhair, 1954. | ||
Alt 7. | An 1ú lá de Mheán Fómhair, 1954. |
Number 22 of 1954.
FINANCE ACT, 1954.
ARRANGEMENT OF SECTIONS
Income Tax.
Customs and Excise.
Corporation Profits Tax.
Death Duties.
Stamp Duties.
Miscellaneous and General.
Excise Duty on Matches.
Customs Duties Terminated.
Enactments Repealed.
Acts Referred to | |
No. 15 of 1947 | |
No. 15 of 1951 | |
No. 18 of 1944 | |
No. 28 of 1935 | |
No. 30 of 1950 | |
No. 27 of 1952 | |
No. 28 of 1925 | |
No. 18 of 1950 | |
No. 20 of 1932 | |
No. 23 of 1953 | |
No. 27 of 1924 | |
No. 14 of 1941 | |
No. 16 of 1943 | |
No. 15 of 1933 | |
No. 14 of 1952 | |
No. 20 of 1945 | |
No. 21 of 1953 | |
No. 31 of 1934 | |
No. 12 of 1938 | |
No. 15 of 1946 | |
No. 35 of 1926 | |
No. 33 of 1947 | |
No. 13 of 1949 | |
No. 27 of 1939 | |
No. 28 of 1947 | |
No. 26 of 1953 | |
No. 34 of 1932 | |
No. 52 of 1933 | |
No. 31 of 1936 | |
No. 14 of 1940 | |
No. 18 of 1939 | |
No. 18 of 1937 | |
No. 25 of 1938 | |
No. 10 of 1924 | |
Number 22 of 1954.
FINANCE ACT, 1954.
PART I.
Income Tax.
Income tax and sur-tax for the year 1954-55.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1954, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1954, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1953.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1954, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1954.
Increase of personal allowance.
2.—(1) Subsection (1) of section 18 of the Finance Act, 1920, as amended by section 2 of the Finance Act, 1947 (No. 15 of 1947), and by section 2 of the Finance Act, 1951 (No. 15 of 1951), shall be construed and have effect as if—
(a) “three hundred pounds” were substituted therein for “two hundred and eighty pounds”, and
(b) “one hundred and fifty pounds” were substituted therein for “one hundred and forty pounds”.
(2) Where, but for this subsection, the claimant would be entitled to a deduction of one hundred and fifty pounds under subsection (1) of section 18 of the Finance Act, 1920, as amended by subsection (1) of this section, then, if the claimant proves that in the year of assessment he or she is a widower or a widow, the claimant shall be entitled to a deduction of one hundred and seventy-five pounds in lieu of the said deduction of one hundred and fifty pounds.
Exemption where total income does not exceed £240, and marginal relief.
3.—(1) (a) Any individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves that his total income for the year of assessment does not exceed two hundred and forty pounds shall be entitled to exemption from income tax.
(b) Any individual who would, but for the fact that his total income exceeds two hundred and forty pounds, be entitled to exemption as provided in paragraph (a) of this subsection, shall be entitled to have the amount of income tax payable in respect of his total income, if that amount would but for the provisions of this paragraph exceed a sum equal to three-fifths of the amount by which his total income exceeds two hundred and forty pounds, reduced to that sum.
(2) All such provisions of the Income Tax Acts as apply in relation to allowances or deductions within the meaning of the Third Schedule to the Finance Act, 1920, shall, with any necessary modifications, apply in relation to exemptions from or reductions of tax under this section.
(3) In this section “total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts.
Increase of deductions in respect of children.
4.—(1) Subsection (1) of section 21 of the Finance Act, 1920, as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of eighty-five pounds” for “a deduction of eighty pounds” (inserted by section 3 of the Finance Act, 1951 (No. 15 of 1951)).
(2) Section 4 of the Finance Act, 1944 (No. 18 of 1944), is hereby amended—
(a) by the substitution, in subsection (1), of “the Social Welfare (Children's Allowances) Acts, 1944 to 1952” for “the Act of 1944”, and
(b) by the deletion of subsections (2), (3) and (4).
Cesser of section 3 of the Finance Act, 1935, in certain cases.
5.—(1) In this section, “relevant property” means any tenement or rateable hereditament to which, but for this section, section 3 of the Finance Act, 1935 (No. 28 of 1935), would apply.
(2) Where an individual claims in the manner prescribed and proves that he is the owner of the relevant property and that he occupies it exclusively for the purposes of his own residence, then—
(a) the said section 3 shall not apply or have effect in relation to the relevant property,
(b) tax under Schedule A of the Income Tax Act, 1918, shall accordingly be charged in respect of the relevant property as if the said section 3 had not been enacted, and
(c) if tax has been charged in respect of the relevant property otherwise than in accordance with this section, any tax overpaid shall be repaid.
(3) The relevant property shall be deemed to be occupied exclusively for the purposes of his own residence by the individual referred to in subsection (2) of this section where it is mainly occupied by him for such purposes and no part thereof is occupied for the purposes of trade but a part thereof is occupied for the purposes of a profession or vocation.
Exemption of certain pensions from income tax.
6.—(1) Income to which this section applies shall be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(2) This section applies to—
(a) the pension payable under section 1 of the MacSwiney (Pension) Act, 1950 (No. 30 of 1950), and
(b) a pension payable under the Pensions Act, 1952 (No. 27 of 1952).
Amendment of section 3 of the Finance Act, 1925.
7.—Section 3 (which relates to exemption of certain military pensions and gratuities) of the Finance Act, 1925 (No. 28 of 1925), is hereby amended by the insertion therein of the following subsection in lieu of subsection (2) now (by virtue of section 2 of the Finance Act, 1950 (No. 18 of 1950)) contained in the said section 3:
“(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919, applies shall include and be deemed always to have included—
(a) all wound and disability pensions, and all increases in such pensions, granted under the Army Pensions Acts, 1923 to 1953, and
(b) all gratuities in respect of wounds or disabilities similarly granted,
and the said section 16 shall be construed and have effect accordingly”
Application of section 8 of the Finance Act, 1932.
8.—Section 8 of the Finance Act, 1932 (No. 20 of 1932), shall apply and be deemed always to have applied to any allowance granted under section 4 of the Army Pensions Act, 1953 (No. 23 of 1953), to the widow, parent, sister or brother of a person who was killed during the Rising of April and May, 1916.
Application of section 4 of the Finance Act, 1950.
9.—Section 4 of the Finance Act, 1950 (No. 18 of 1950), shall apply and be deemed always to have applied to any allowance payable under section 45 of the Army Pensions Act, 1953 (No. 23 of 1953).
Amendment of section 11 of the Finance Act, 1924.
10.—(1) Section 11 of the Finance Act, 1924 (No. 27 of 1924), is hereby amended—
(a) by the substitution in subsection (1) of “£600” for “£300”,
(b) by the substitution in subsection (2) of “£50” for “£25”.
(2) Subsection (1) of this section shall come into operation on the date of the passing of this Act.
Amendment of section 3 of the Finance Act, 1941.
11.—Section 3 of the Finance Act, 1941 (No. 14 of 1941), as amended by section 2 of the Finance Act, 1943 (No. 16 of 1943), is hereby further amended by the insertion, after the words “ten years” where they secondly occur in paragraph (b) of subsection (1) of the said section 3, of the words “or, where the said part of his income arises in any one (hereinafter referred to as the particular country) of the countries coming under the description lastly set forth in subsection (3) of this section, that he was, prior to the said year of assessment, resident in any two or more, one of which is the particular country, of the countries coming under the said description for periods amounting in the aggregate to not less than ten years”.
Payment of interest on Electricity Supply Board and Córas Iompair Éireann securities.
12.—(1) Any stock or other forms of security issued after the passing of this Act by the Electricity Supply Board or by Córas Iompair Éireann shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 2 of the Finance Act, 1924 (No. 27 of 1924), and that section shall apply accordingly.
(2) Notwithstanding anything contained in paragraph (l) of Rule 3 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, or in Rules 19, 20 and 21 of the General Rules applicable to Schedules A, B, C, D and E of the said Act, in computing for the purposes of assessment under the said Schedule D the amount of the profits or gains of the Electricity Supply Board, or of Córas Iompair Éireann, as the case may be, for any period for which accounts are made up, there shall be allowed as a deduction the amount of the interest on stock or other forms of security which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924, as applied by this section, is paid by the Electricity Supply Board or by Córas Iompair Éireann, as the case may be, without deduction of tax for such period.
(3) There shall be added to Rule 1 of Case III of Schedule D of the Income Tax Act, 1918, the following clause, that is to say:
“(i) interest on stock or other forms of security issued by the Electricity Supply Board or by Córas Iompair Éireann in cases where such interest is paid without deduction of tax.”
PART II.
Customs and Excise.
Beer—customs duties.
13.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).
(2) The duty of customs imposed by section 9 of the Act of 1952 on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, shall be charged, levied and paid, as on and from the 22nd day of April, 1954, at the following rates:
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—thirty-seven pounds;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—forty-three pounds, eight shillings.
(3) The duty of customs imposed by section 9 of the Act of 1952 on all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported into the State shall be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of nine pounds, five shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or subsection (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(5) Where, in the case of beer which is chargeable with duty at the rate provided by subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(6) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.
Beer—excise duties.
14.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).
(2) The duty of excise imposed by section 10 of the Act of 1952 shall, in respect of beer chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of nine pounds, four shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
Matches—excise duty.
15.—The duty of excise imposed by subsection (2) of section 4 of the Finance Act, 1945 (No. 20 of 1945), shall, in respect of matches chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the several rates specified in the First Schedule to this Act.
Entertainments duty—rural areas.
16.—(1) In this section—
“entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Finance (New Duties) Act, 1916;
“the census of population” means the census of population which is for the time being the latest published such census;
“town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any other place which is designated as a town in the census of population.
(2) Entertainments duty shall not be charged or levied as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having, in any such case, according to the census of population, a population exceeding one thousand.
(3) Where entertainments duty has been paid as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having, in any such case, according to the census of population, a population exceeding two thousand the Revenue Commissioners shall repay to the proprietor of the entertainment an amount equal to fifty per cent. of the duty so paid.
(4) Subsections (2) and (3) of this section shall have effect subject to the proviso that where it is shown to the satisfaction of the Revenue Commissioners that the population of a county or other borough, an urban district or a town, according to the census of population, includes persons enumerated by reference to their being in any religious community, educational establishment, orphanage, hospital, mental institution or county home or in any prison or reformatory, the population of the county or other borough, urban district or town according to the census shall be treated for the purposes of the said subsections as being reduced by the number of those persons.
(5) Subsection (2) of this section shall have effect subject to the proviso that—
(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds one thousand, and
(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed one thousand,
the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (2) of this section as being reduced so as not to exceed one thousand.
(6) Subsection (3) of this section shall have effect subject to the proviso that—
(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds two thousand, and
(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed two thousand,
the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (3) of this section as being reduced so as not to exceed two thousand.
(7) The references in paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of this section to the population of the county or other borough, urban district or town according to the immediately preceding census of population shall be construed, where the proviso contained in subsection (4) of this section had effect in relation to that population, as references to that population as reduced as specified in that proviso.
(8) Where a repayment of duty is due under the provisions of section 6 of the Finance Act, 1953 (No. 21 of 1953), as respects any entertainment to which subsection (3) of this section applies such repayment shall be calculated by reference to the total amount of duty paid as reduced by the amount repayable under the provisions of the said subsection (3).
(9) If any question arises as to the census of population applicable at any time for the purposes of this section or as to the date of publication of any such census the Minister for Finance may certify accordingly and the certificate shall be conclusive.
Boots and shoes—customs duties.
17.—(1) The duties of customs chargeable on boots and shoes by section 9 of, and the Second Schedule to, the Finance Act, 1934 (No. 31 of 1934), as amended by subsequent enactments, shall cease to be chargeable on the passing of this Act.
(2) There shall be charged, levied and paid a duty of customs at the rate of sixty per cent. of the value of the article, on every of the following articles imported into the State, that is to say:
component parts of boots and shoes which are shaped soles, shaped heels or shaped uppers, or shaped parts of soles, heels or uppers, made wholly or mainly of leather and skin or either of them.
(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned in subsection (2) of this section, any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(4) In this section, “boot” includes any external footwear which extends above the ankle of the wearer, and “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.
Glucose and saccharin—customs and excise duties.
18.—(1) The duty of customs chargeable on saccharin under subsection (3) of section 9 of the Finance Act, 1946 (No. 15 of 1946), shall cease to be chargeable on the passing of this Act.
(2) The duties of excise chargeable on glucose and saccharin under subsection (4) of section 9 of the Finance Act, 1946 (No. 15 of 1946), shall cease to be chargeable on the passing of this Act.
(3) Section 17 of the Finance Act, 1926 (No. 35 of 1926), is hereby amended by the deletion of the words “other than saccharin to an extent not exceeding one per cent.”.
Mats of straw, rush or grass—exemption from customs duty.
19.—The duty of customs imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule thereto shall, on the passing of this Act, cease to be chargeable on mats made of straw, rush or grass.
Termination of certain customs duties.
20.—(1) The duty mentioned in the third column of the Second Schedule to this Act at any reference number and imposed by the enactments mentioned in the second column of the said Schedule at that reference number shall cease to be chargeable on the passing of this Act.
(2) The particulars stated in the fourth column of the Second Schedule to this Act are inserted solely to facilitate the identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.
PART III.
Corporation Profits Tax.
Repeal of section 12 of the Finance Act, 1943.
21.—Section 12 of the Finance Act, 1943 (No. 16 of 1943), is hereby repealed in respect of every accounting period whether ending before or after the passing of this Act.
PART IV.
Death Duties.
Discharge of death duties by transfer of securities.
22.—(1) In this section—
“the Minister” means the Minister for Finance;
“the Account” means such account as is prescribed pursuant to subsection (4) of this section.
(2) This section applies to the following securities:
(a) the 4½% National Loan, 1973/78;
(b) any security which—
(i) after the passing of this Act is created and issued by the Minister on terms that, subject to specified conditions, it will be accepted in payment of any death duty, and
(ii) is charged on the Central Fund.
(3) For the purposes of this section—
(a) the value at the date of transfer of any security transferred to the Account shall be the nominal face value with the addition of any interest accrued due at the date of the transfer but then remaining unpaid, after deducting any interest which may be receivable by the transferor after that date, and
(b) interest on any such security shall be deemed to accrue from day to day.
(4) A person from whom any sum is due on account of any death duty may, subject to the relevant regulations under this section, pay the sum or any part thereof by means of a transfer, to such account of the Minister as is prescribed by the regulations, of so much of any security to which this section applies as is equal in value, at the date of the transfer to the sum or part, and the transfer shall be accepted by the Revenue Commissioners as a cash payment to them of the sum or part.
(5) The Minister may make regulations prescribing the conditions under which any security to which this section applies shall be accepted in payment of any death duty.
(6) Securities transferred to the Account may be held therein or sold, cancelled or otherwise dealt with as the Minister directs.
(7) The Minister shall pay out of the Account to the Revenue Commissioners the values at the dates of transfer of all securities transferred to the Account.
(8) Sums paid by way of interest on or redemption of securities held in the Account and sums derived from sales of or other dealings with such securities shall be paid into the Account.
(9) Sums paid into the Account shall be applied in or towards meeting payments which the Minister is required by this section to make to the Revenue Commissioners out of the Account, and any balance shall, as and when the Minister directs, be paid into the Exchequer in repayment of moneys advanced to the Account from the Central Fund or the growing produce thereof, and, if the balance is in excess of the sum required for repaying moneys advanced from the Central Fund or the growing produce thereof, the excess amount shall be disposed of for the benefit of the Exchequer in such manner as the Minister directs.
(10) There shall be issued out of the Central Fund or the growing produce thereof to the Account such sums as may be required to meet any payments under this section by the Minister to the Revenue Commissioners out of the Account which are not met under subsection (9) of this section, and so much of the sums issued as is not authorised by this section to be met by borrowing by the Minister shall be charged on the Central Fund and the growing produce thereof.
(11) For the purpose of providing, wholly or partly, for so much of the issues authorised by this section to be made out of the Central Fund or the growing produce thereof as is equal to the price at which the relevant security was issued for public subscription, the Minister may borrow from any person any sum or sums, and for the purpose of such borrowing he may create and issue securities bearing such rates of interest and subject to such conditions as to repayment, redemption or any other matter as he thinks fit, and he shall pay any moneys so borrowed into the Exchequer.
(12) The principal of and interest on any securities issued under subsection (11) of this section and the expenses incurred in connection with the issue of such securities shall be charged on and payable out of the Central Fund or the growing produce thereof.
(13) (a) Where stock of the 4½ per cent. National Loan, 1973/78, has been accepted by the Revenue Commissioners in payment of death duties pursuant to the Prospectus of that Loan and has been transferred to them before the passing of this Act, the stock shall be deemed to have been a cash payment to them of a sum equal to the value of the stock at the date of the transfer, such value being the nominal face value of the stock with the addition of any interest accrued due (on the basis of interest accruing from day to day) at the date of the transfer but then remaining unpaid, after deducting any interest which may be receivable by the transferor after that date.
(b) As soon as may be after the passing of this Act, the Revenue Commissioners shall, as respects any stock so transferred and held by them, transfer the stock to such account as is prescribed by the regulations under this section relating to the 4½ per cent. National Loan, 1973/78, and shall pay into that account any interest which has been paid to them on the stock, but the payment to be made under subsection (7) of this section in relation to the stock shall be the value referred to in paragraph (a) of this subsection.
PART V.
Stamp Duties.
Abolition of stamp duties on marriage licences and certain certificates.
23.—The stamp duties chargeable, by virtue of section 1 of the Stamp Act, 1891—
(a) on a Licence for Marriage, and
(b) on a Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths or burials,
(being instruments specified in the First Schedule to that Act) shall cease to be payable.
Use of adhesive stamps on attested, etc., copy or extract issued from the Land Registry.
24.—Notwithstanding section 2 of the Stamp Act, 1891, the stamp duty upon any attested or otherwise authenticated copy or extract issued from the Land Registry may be denoted by an adhesive stamp, which is to be cancelled by an officer of the Land Registry before the issue of the copy or extract.
Alteration of stamp duties on conveyances and transfers of land.
25.—(1) Section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 17 of the Finance Act, 1951 (No. 15 of 1951), shall have effect—
(a) as if, in subparagraph (ii) of paragraph (b) of subsection (2), “two thousand five hundred pounds” were substituted for “one thousand pounds”, and
(b) as if, the table set out in subsection (3), the following table were substituted:
“Exceeds | £500 | and | does | not | exceed | £550 | £5 | 10s. | |
” | £550 | ” | ” | ” | ” | £600 | £6. | ||
” | £600 | ” | ” | ” | ” | £650 | £6 | 10s. | |
” | £650 | ” | ” | ” | ” | £700 | £7. | ||
” | £700 | ” | ” | ” | ” | £750 | £7 | 10s. | |
” | £750 | ” | ” | ” | ” | £800 | £8. | ||
” | £800 | ” | ” | ” | ” | £850 | £8 | 10s. | |
” | £850 | ” | ” | ” | ” | £900 | £9. | ||
” | £900 | ” | ” | ” | ” | £950 | £9 | 10s. | |
” | £950 | ” | ” | ” | ” | £1,000 | £10. | ||
” | £1,000 | ” | ” | ” | ” | £1,050 | £12. | ||
” | £1,050 | ” | ” | ” | ” | £1,100 | £14. | ||
” | £1,100 | ” | ” | ” | ” | £1,150 | £16. | ||
” | £1,150 | ” | ” | ” | ” | £1,200 | £18. | ||
” | £1,200 | ” | ” | ” | ” | £1,250 | £20. | ||
” | £1,250 | ” | ” | ” | ” | £1,300 | £22. | ||
” | £1,300 | ” | ” | ” | ” | £1,350 | £24. | ||
” | £1,350 | ” | ” | ” | ” | £1,400 | £26. | ||
” | £1,400 | ” | ” | ” | ” | £1,450 | £28. | ||
” | £1,450 | ” | ” | ” | ” | £1,500 | £30. | ||
” | £1,500 | ” | ” | ” | ” | £1,550 | £32. | ||
” | £1,550 | ” | ” | ” | ” | £1,600 | £34. | ||
” | £1,600 | ” | ” | ” | ” | £1,650 | £36. | ||
” | £1,650 | ” | ” | ” | ” | £1,700 | £38. | ||
” | £1,700 | ” | ” | ” | ” | £1,750 | £40. | ||
” | £1,750 | ” | ” | ” | ” | £1,800 | £42. | ||
” | £1,800 | ” | ” | ” | ” | £1,850 | £44. | ||
” | £1,850 | ” | ” | ” | ” | £1,900 | £46. | ||
” | £1,900 | ” | ” | ” | ” | £1,950 | £48. | ||
” | £1,950 | ” | ” | ” | ” | £2,000 | £50. | ||
” | £2,000 | ” | ” | ” | ” | £2,050 | £52 | 10s. | |
” | £2,050 | ” | ” | ” | ” | £2,100 | £55. | ||
” | £2,100 | ” | ” | ” | ” | £2,150 | £57 | 10s. | |
” | £2,150 | ” | ” | ” | ” | £2,200 | £60. | ||
” | £2,200 | ” | ” | ” | ” | £2,250 | £62 | 10s. | |
” | £2,250 | ” | ” | ” | ” | £2,300 | £65. | ||
” | £2,300 | ” | ” | ” | ” | £2,350 | £67 | 10s. | |
” | £2,350 | ” | ” | ” | ” | £2,400 | £70. | ||
” | £2,400 | ” | ” | ” | ” | £2,450 | £72 | 10s. | |
” | £2,450 | ” | ” | ” | ” | £2,500 | £75.” |
(2) A reference in any statutory provision to subsection (3) of section 13 of the Finance (No. 2) Act, 1947, shall, where appropriate, be construed as a reference to the said subsection as amended by this section.
(3) This section shall come into operation on the 1st day of August, 1954, or the date of the passing of this Act, whichever is the later, and shall not have effect with respect to any instrument executed before such coming into operation.
Alteration of stamp duties on leases.
26.—(1) Section 24 of the Finance Act, 1949 (No. 13 of 1949), as amended by section 18 of the Finance Act, 1951 (No. 15 of 1951), shall have effect—
(a) as if, in paragraph (a) of subsection (3), “two thousand five hundred pounds” were substituted for “one thousand pounds”, and
(b) as if, for the table set out in subsection (3), the following table were substituted:
“Exceeds | £500 | and | does | not | exceed | £550 | £5 | 10s. | |
” | £550 | ” | ” | ” | ” | £600 | £6. | ||
” | £600 | ” | ” | ” | ” | £650 | £6 | 10s. | |
” | £650 | ” | ” | ” | ” | £700 | £7. | ||
” | £700 | ” | ” | ” | ” | £750 | £7 | 10s. | |
” | £750 | ” | ” | ” | ” | £800 | £8. | ||
” | £800 | ” | ” | ” | ” | £850 | £8 | 10s. | |
” | £850 | ” | ” | ” | ” | £900 | £9. | ||
” | £900 | ” | ” | ” | ” | £950 | £9 | 10s. | |
” | £950 | ” | ” | ” | ” | £1,000 | £10. | ||
” | £1,000 | ” | ” | ” | ” | £1,050 | £12. | ||
” | £1,050 | ” | ” | ” | ” | £1,100 | £14. | ||
” | £1,100 | ” | ” | ” | ” | £1,150 | £16. | ||
” | £1,150 | ” | ” | ” | ” | £1,200 | £18. | ||
” | £1,200 | ” | ” | ” | ” | £1,250 | £20. | ||
” | £1,250 | ” | ” | ” | ” | £1,300 | £22. | ||
” | £1,300 | ” | ” | ” | ” | £1,350 | £24. | ||
” | £1,350 | ” | ” | ” | ” | £1,400 | £26. | ||
” | £1,400 | ” | ” | ” | ” | £1,450 | £28. | ||
” | £1,450 | ” | ” | ” | ” | £1,500 | £30. | ||
” | £1,500 | ” | ” | ” | ” | £1,550 | £32. | ||
” | £1,550 | ” | ” | ” | ” | £1,600 | £34. | ||
” | £1,600 | ” | ” | ” | ” | £1,650 | £36. | ||
” | £1,650 | ” | ” | ” | ” | £1,700 | £38. | ||
” | £1,700 | ” | ” | ” | ” | £1,750 | £40. | ||
” | £1,750 | ” | ” | ” | ” | £1,800 | £42. | ||
” | £1,800 | ” | ” | ” | ” | £1,850 | £44. | ||
” | £1,850 | ” | ” | ” | ” | £1,900 | £46. | ||
” | £1,900 | ” | ” | ” | ” | £1,950 | £48. | ||
” | £1,950 | ” | ” | ” | ” | £2,000 | £50. | ||
” | £2,000 | ” | ” | ” | ” | £2,050 | £52 | 10s. | |
” | £2,050 | ” | ” | ” | ” | £2,100 | £55. | ||
” | £2,100 | ” | ” | ” | ” | £2,150 | £57 | 10s. | |
” | £2,150 | ” | ” | ” | ” | £2,200 | £60. | ||
” | £2,200 | ” | ” | ” | ” | £2,250 | £62 | 10s. | |
” | £2,250 | ” | ” | ” | ” | £2,300 | £65. | ||
” | £2,300 | ” | ” | ” | ” | £2,350 | £67 | 10s. | |
” | £2,350 | ” | ” | ” | ” | £2,400 | £70. | ||
” | £2,400 | ” | ” | ” | ” | £2,450 | £72 | 10s. | |
” | £2,450 | ” | ” | ” | ” | £2,500 | £75.” |
(2) A reference in any statutory provision to subsection (3) of section 24 of the Finance Act, 1949, shall, where appropriate, be construed as a reference to the said subsection as amended by this section.
(3) This section shall come into operation on the 1st day of August, 1954, or the date of the passing of this Act, whichever is the later, and shall not have effect with respect to any instrument executed before such coming into operation.
Exemption for certain receipts.
27.—Stamp duty shall not be chargeable on any of the following receipts:
(1) receipt given in respect of any sum paid to a blind person under, or by virtue of any power conferred by, the Blind Persons Act, 1920;
(2) receipt given in respect of any sum paid under, or by virtue of any power conferred by, the Public Assistance Act, 1939 (No. 27 of 1939), to a person eligible for public assistance;
(3) receipt given in respect of any sum paid as compensation under the Workmen's Compensation Acts, 1934 to 1953;
(4) receipt given in respect of any sum paid—
(a) under subsection (3) of section 44 of the Health Act, 1947 (No. 28 of 1947),
(b) under subsection (1) of section 23 of the Health Act, 1953 (No. 26 of 1953),
(c) under subsection (5) of section 50 of the Health Act, 1953, or
(d) under subsection (1) of section 55 of the Health Act, 1953, in respect of the boarding out of a child in accordance with the provisions of that section.
PART VI.
Miscellaneous and General.
Capital Services Redemption Account.
28.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the 1953 amending section” means section 15 of the Finance Act, 1953 (No. 21 of 1953);
“the fourth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1953 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1955, have effect with the substitution of “£892,043” for “£767,274”.
(3) Subsection (6) of the 1953 amending section shall have effect with the substitution of “£563,060” for “£493,955”.
(4) A sum of £777,094, to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1955.
(5) The fourth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the fourth additional annuity, not exceeding £500,278 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the fourth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Repeals.
29.—Each enactment specified in column (2) of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of the said Schedule as on and from the date mentioned in column (4) of the said Schedule.
Care and management of taxes and duties.
30.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
31.—(1) This Act may be cited as the Finance Act, 1954.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to the duties of excise, be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1954.
FIRST SCHEDULE.
Excise Duty on Matches.
£ | s. | d. | |
Boxes or other containers— | |||
Containing not more than 10 matches. Per 1,000 containers | 0 | 7 | 10 |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 0 | 15 | 8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 5 | 9 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 8 | 8 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 2 | 0 |
and so in proportion for any less quantity of containers. |
SECOND SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment imposing the duty | Particulars of the duty | General description of the duty |
1 | The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 2 and First Schedule, as amended by the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 8 in the Fifth Schedule, the Finance Act, 1937 (No. 18 of 1937), section 11 and reference number 2 in Part II of the Fourth Schedule, and Emergency Imposition of Duties (No. 206) Order, 1940 (S.R. & O., No. 154 of 1940). | The duty mentioned in the said First Schedule as amended. | The duty on certain agricultural machinery and parts. |
2 | The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 15 as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 14 and reference number 9 in the Fourth Schedule, and the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 7 in the Fifth Schedule. | The duty mentioned in the said section 15 as amended. | The duty on animal-drawn vehicles. |
3 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 17 in Part I of the First Schedule as amended by the Finance Act, 1933 (No. 15 of 1933), section 31 and reference number 6 in the Seventh Schedule. | The duty mentioned at the said reference number 17 as amended. | The duty on component parts of animal-drawn vehicles. |
4 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 2 in Part I of the First Schedule, as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 7 in the Third Schedule. | The duty mentioned at the said reference number 2 as amended. | The duty on certain materials for brushes or brooms. |
5 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 1 in Part II of the First Schedule as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S. R. & O., No. 464 of 1941), paragraph 3 and reference number 14 in the Schedule. | The duty mentioned at the said reference number 1 as amended. | The duty on lime. |
6 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 3 in Part II of the First Schedule, as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 15 in the Schedule. | The duty mentioned at the said reference number 3 as amended. | The duty on coffee. |
7 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), section 4 and reference number 2 in the First Schedule, as amended by the Finance Act, 1936 (No. 31 of 1936), section 15 and reference number 12 in Part V of the Fourth Schedule, and the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 17 in the Schedule. | The duty mentioned at the said reference number 2 as amended. | The duty on inside soles for boots, shoes and other foot-wear. |
8 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 10 in the First Schedule. | The duty mentioned at the said reference number 10. | The duty on horseshoes. |
9 | The Finance Act, 1934 (No. 31 of 1934), section 11, as amended by the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), section 6 and reference number 19 in the First Schedule. | The duty mentioned in the said section 11 as amended. | The duty on certain woven tissues. |
10 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 11 in the First Schedule as amended by the Finance Act, 1947 (No. 15 of 1947), section 7 and reference number 5 in Part II of the Third Schedule. | The duty mentioned at the said reference number 11 as amended. | The duty on certain roofing tiles. |
11 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 20 in the First Schedule as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 22 in the Third Schedule. | The duty mentioned at the said reference number 20 as amended. | The duty on certain straps, etc. |
12 | The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 19 in the First Schedule. | The duty mentioned at the said reference number 19. | The duty on untempered steel strip for making safety razor blades. |
13 | The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 36 in the First Schedule. | The duty mentioned at the said reference number 36. | The duty on dressed or dyed rabbit skins. |
14 | The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 44 in the First Schedule, as amended by the Finance Act, 1939 (No. 18 of 1939), section 15 and reference number 20 in the Fourth Schedule. | The duty mentioned at the said reference number 44 as amended. | The duty on rubber compounds. |
15 | The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 4 in the First Schedule. | The duty mentioned at the said reference number 4. | The duty on foot corrective appliances. |
16 | The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 23 in the First Schedule. | The duty mentioned at the said reference number 23. | The duty on certain hose tubing or piping. |
17 | The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 5 in the First Schedule. | The duty mentioned at the said reference number 5. | The duty on certain silk or artificial silk woven tissues. |
18 | The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 9 in the First Schedule. | The duty mentioned at the said reference number 9. | The duty on rice, ground rice and rice flour. |
THIRD SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short title | Extent of Repeal | Date of Repeal |
(1) | (2) | (3) | (4) |
54 & 55 Vic., c. 39. | Stamp Act, 1891. | Section 64; In the First Schedule, the references to a Licence for Marriage and a Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths or burials. | The date of the passing of this Act. |
No. 27 of 1924. | In subsection (1) of section 11: “on and after the coming into operation of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924)”; in subsection (2) of section 11: “on and after the coming into operation of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924)”. | The date of the passing of this Act. | |
No. 16 of 1943. | The date of the passing of this Act. | ||
No. 18 of 1944. | Subsection (2), (3) and (4) of section 4. | The 6th day of April, 1954. | |
No. 13 of 1949. | The 1st day of September, 1954. | ||
No. 15 of 1951. | The 6th day of April, 1954. | ||
The 1st day of September, 1954. | |||
No. 21 of 1953. | The 1st day of September, 1954. |