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Uimhir 25 de 1938.
ACHT AIRGEADAIS, 1938.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1938-39.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938, éileofar cáin ioncuim do réir cheithre scillinge agus reul fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938, éileofar for-cháin ar ioncum aon phearsan gur mó ná míle agus cúig céad punt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna gur dá réir a héilíodh í in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1937, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm an 5adh lá d'Abrán, 1938, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938.
Saoirse o alt 2 den Acht Airgid, 1937.
2.—(1) Ní bhainfidh alt 2 (ina bhfuil forálacha i dtaobh ioncuim a bheadh socruithe ar leanbhaí) den Acht Airgid, 1937 (Uimh. 18 de 1937), le haon ioncum a bheidh, de bhuadh no de dhruim socruithe agus le linn saol-ré an tsocruitheora, á íoc no iníoctha le leanbh leis an socruitheor no ag fás chun tairbhe dhó in aon bhliain cháinmheasa má chuireann an socruitheoir ina luighe ar na Coimisinéirí Ioncuim—
(a) nach mó ná seasca punt méid iomlán an ioncuim sin a bheidh á íoc no iníoctha no ag fás amhlaidh an bhliain sin, agus
(b) go bhfuil an leanbh san os cionn sé bliana déag d'aois i dtosach na bliana san agus go bhfuil sé, de dheascaibh laige aigne no chuirp, fé mhí-chumas bhuan maidir le hé féin do chothabháil agus le teagasc lánaimsire do ghlacadh in ollscoil, i gcoláiste, i scoil no i bhfundúireacht eile oideachais, agus
(c) ná fuil an leanbh san, in aghaidh na bliana san, i dteideal ioncuim is mó ná ceathracha punt ar fad gan ioncum d'áireamh le n-a mbainfeadh an t-alt san 2 dá mba ná hachtófaí an t-alt so.
(2) Tá na bríonna céanna leis na focail “leanbh” agus “socrú” fé seach san alt so atá leo fé seach san alt san 2 den Acht Airgid, 1937.
Alt 8 den Acht Airgid, 1932, do leathnú.
3.—(1) Má rinneadh méid liúntais le n-ar bhain alt 8 (alt i dtaobh liúntaisí áirithe fé sna hAchtanna Arm-Phinsean, 1923 agus 1927, do bheith saor o cháin ioncuim) den Acht Airgid, 1932 (Uimh. 20 de 1932), sarar ritheadh an tAcht Arm-Phinsean, 1937 (Uimh. 15 de 1937), do mhéadú de bhuadh ailt 4 den Acht Arm-Phinsean, 1937, adubhradh, bainfidh an t-alt san 8 den Acht Airgid, 1932, agus tuigfear gur bhain sé riamh le hiomlán an liúntais sin agus é méaduithe amhlaidh.
(2) Beidh feidhm agus éifeacht agus tuigfear go raibh feidhm agus éifeacht riamh ag alt 8 (alt i dtaobh liúntaisí áirithe fé sna hAchtanna Arm-Phinsean, 1923 agus 1927, do bheith saor o cháin ioncuim) den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir le gach liúntas do deonadh fé alt 12 den Acht Arm-Phinsean, 1932 (Uimh. 24 de 1932), do bhaintrigh duine do marbhadh le linn eirghe amach an Abráin agus na Bealtaine, 1916, no d'aon duine cloinne no cleithiúnach leis, agus, má méaduíodh méid aon liúntais den tsórt san de bhuadh ailt 18 den Acht Arm-Phinsean, 1937 (Uimh. 15 de 1937), bainfidh an t-alt san 8 agus tuigfear gur bhain sé riamh le hiomlán an liúntais sin agus é méaduithe amhlaidh.
Alt 3 den Acht Airgid, 1925, do leasú.
4.—Deintear leis seo alt 3 (alt i dtaobh saoirse do phinsin agus d'aiscí míleata áirithe) den Acht Airgid, 1925 (Uimh. 28 de 1925), do leasú tríd an bhfo-alt so leanas do chur ann in ionad fo-ailt (2) atá anois ann agus léireofar an t-alt san 3 agus beidh éifeacht aige dá réir sin, sé le rá:—
“(2) Ar na pinsin chréachta agus mhí-chumais le n-a mbaineann alt 16 den Finance Act, 1919, beidh agus tuigfear go raibh riamh gach pinsean créachta agus mí-chumais do deonadh no a deonfar fé sna hAchtanna Arm-Phinsean, 1923 go 1937, agus fós gach aisce alos créachta no mí-chumais do deonadh no a deonfar amhlaidh, agus léireofar an t-alt san 16 agus beidh éifeacht aige dá réir sin.”
Leasuithe do dhéanamh ar Sceideal C agus leasuithe iarmartacha do dhéanamh ar Sceideal D.
5.—(1) Chun crícheanna uile na cánach ioncuim is inéilithe fé Sceideal C den Income Tax Act, 1918, nó fé Chás III de Sceideal D den Acht san, déanfar an abairt “public revenue”, i ngach áit ina bhfuil sí sa Sceideal san C (le n-a n-áirmhítear na Rialacha bhaineann leis an Sceideal san) no i Riail 1 de sna Rialacha bhaineann leis an gCás san III, do léiriú agus beidh éifeacht aice (ach amháin mar a n-éilíonn an có-théacs a mhalairt) mar abairt fholuíonn ioncum puiblí Riaghaltais ar bith agus ioncum aon údaráis phuiblí no fundúireachta puiblí in aon tír lasmuich d'Éirinn.
(2) I gcás bancaer no éinne eile in Éirinn d'fháil aon díbhinní coigríche in áit eile seachas Éire tré ghearrtháin do gheobhaidh o dhuine eile no ar shlí eile thar a cheann san, bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis na díbhinní sin, agus an duine gheobhaidh na díbhinní sin deighleálfar leis chun crícheanna na rialacha i dtaobh gníomhairí íocthacha fé is go dtaobhófaí leis na díbhinní sin d'íoc.
(3) Má dheineann bancaer in Éirinn gearrtháin in aghaidh aon díbhinní coigríche do dhíol no do mhalairtiú ar airgead in aon tslí eile agus go ndéanfaidh sochar an mhalairtithe sin d'íoc le duine ar bith no do chur chun cuntais dhuine ar bith bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis an sochar san agus bainfidh na rialacha i dtaobh gníomhairí íocthacha leis an sochar san fé is gur dhíbhinní iad le n-a mbainfeadh na rialacha san agus fós leis an mbancaer sin fé is gur dhuine é go dtaobhófaí leis na díbhinní sin d'íoc.
(4) Má dheineann deighleálaí i ngearrtháin in Éirinn gearrtháin in aghaidh aon díbhinní coigríche do cheannach o dhuine seachas bancaer no deighleálaí eile i ngearrtháin, bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis an bpraghas ar ar ceann uíodh na gearrtháin sin agus bainfidh na rialacha i dtaobh gníomhairí íocthacha leis an bpraghas san fé is gur dhíbhinn é le n-a mbainfeadh na rialacha san agus fós leis an deighleálaí sin fé is gur dhuine é go dtaobhófaí leis an díbhinní sin d'íoc.
(5) Má dheineann aon bhancaer no aon deighleálaí i ngearrtháin cuntas do thabhairt, fé sna rialacha i dtaobh gníomhairí íocthacha, i gcáin ar aon tsochar den tsórt a luaidhtear i bhfo-alt (3) den alt so no ar aon phraghas den tsórt a luaidhtear i bhfo-alt (4) den alt so agus gur deimhin leis na Coimisinéirí Speisialta go ndearnadh na díbhinní, dob iníoctha ar na gearrtháin as a dtáinig an sochar san no an praghas san, d'íoc ina dhiaidh sin i slí gur baineadh cáin as na díbhinní sin fé aon riail dá mbaineann le Sceideal C den Income Tax Act, 1918, aisíocfar an cháin do baineadh as na díbhinní sin amhlaidh.
(6) Beidh feidhm agus éifeacht ag na forálacha san roimhe seo (ach amháin fo-alt (1)) den alt so chun crícheanna Rialach 7 de sna Rialacha Ilghnéitheacha bhaineann le Sceideal D den Income Tax Act, 1918, gus na hatharuithe riachtanacha.
(7) San alt so—
cialluíonn an abairt “rialacha i dtaobh gníomhairí íocthacha” an tsraith sin de Rialacha bhaineann le Sceideal C den Income Tax Act, 1918, go dtosnuíonn a mírcheann leis na focail “Rules as to interest, etc., with the payment of which persons”,
foluíonn an focal “bancaer” duine ghníomhuíonn mar bhancaer,
tá leis an focail agus leis an abairt “díbhinní”, “gearrtháin”, agus “gearrtháin in aghaidh aon díbhinní” fe seach na bríonna céanna atá leis an focail agus leis an abairt “dividends” “coupons”, agus “coupons for any dividends” fé seach sna rialacha i dtaobh gníomhairí íocthacha;
cialluíonn an abairt “díbhinní coigríche” díbhinní is iníoctha in áit eile seachas in Éirinn pe'ca taid iníoctha in Éirinn freisin no ná fuilid.
(8) Is fé réir forálacha an ailt seo bheidh éifeacht ag Sceideal C agus ag Sceideal D den Income Tax Act, 1918, agus tuigfear gur fé n-a réir san a bhí éifeacht riamh acu.
Forálacha i dtaobh ioncum d'aistriú a thagann as urrúis.
6.—(1) Má dheineann únaer aon urrús (dá ngairmtear an t-únaer san alt so) in aon bhliain cháinmheasa ceart glactha aon úis áirithe do dhíol no d'aistriú is iníoctha (pe'ca roimh an díol no roimh an aistriú san é no dá éis sin) ar na hurrúis sin gan na hurrúis sin do dhíol ná d'aistriú, ansan agus i ngach cás den tsórt san, beidh feidhm agus éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) chun crícheanna uile na nAchtanna Cánach Ioncuim tuigfear i dtaobh an úis sin (pe'ca bheadh cáin inéilithe air no ná beadh dá mba ná hachtófaí an t-alt so)—
(i) gur ioncum leis an únaer é no, marab é únaer tairbheach na n-urrús san an t-únaer agus go mbeidh duine éigin eile (dá ngairmtear an tairbheoir san alt so) i dteideal tairbheach an ioncuim a thiocfaidh as na hurrúis sin, gur ioncum leis an tairbheoir é, agus
(ii) gur ioncum leis an únaer no leis an tairbheoir (do réir mar a bheidh) é in aghaidh na bliana cáinmheasa san, agus
(iii) nach ioncum le duine ar bith eile é, agus
(iv) má bhíonn cáin inéilithe ar shochar an díola no an aistrithe sin fé Sceideal C den Income Tax Act, 1918. no fé Riail 7 de sna Rialacha Ilghnéitheacha bhaineann le Sceideal D den Acht san, gur có-mhéid leis an sochar san é;
(b) má deintear ina dhiaidh sin ceart san glactha an úis áirithe sin do dhíol no d'aistriú no do mhalairtiú ar airgead ar shlí eile ní tuigfear, chun aon chríche de chrícheanna na nAchtanna Cánach Ioncuim, sochar an díola no an aistrithe no an mhalairtithe eile sin do rinneadh ina dhiaidh sin, do bheith ina ioncum leis an duine do rinne, no go ndearnadh thar a cheann, an díol no an t-aistriú no an malairtiú eile sin do rinneadh ina dhiaidh sin;
(c) más den chineál san na hurrúis sin go bhféadfar an t-ús is iníoctha ortha d'íoc gan cáin do bhaint as beidh an t-únaer no an tairbheoir (do réir mar a bheidh) ionchurtha fé cháin fé Chás VI de Sceideal D den Income Tax Act, 1918, alos aon úis is iníoctha ar na hurrúis sin agus a tuigfear, de bhuadh an ailt seo, do bheith ina ioncum leis an duine sin, mara gcruthuighe sé gur híocadh cáin ar an ús san no gur cuireadh fé cháin, fén Sceideal san C no fén Riail sin 7, an sochar a tháinig as ceart glactha an úis sin do dhíol no d'aistriú no do mhalairtiú ar airgead ar shlí eile;
(d) más rud é, in aon chás le n-a mbainfidh an mhír dheiridh sin roimhe seo den fho-alt so, gur do réir an méid do gheobhfaí in Éirinn a déanfaí an cháin, ar an ús a bheidh de dhruim na míre sin ionchurtha fé cháin fé Chás VI den Sceideal san D, d'áireamh dá mba fé Chás III den Sceideal san D a bheadh an t-ús san ionchurtha fé cháin, is ar mhéid iomlán na suimeanna do gheobhfar in Éirinn sa bhlian cháinmheasa san, no in aon bhliain cháinmheasa ina dhiaidh sin ina leanfaidh an t-únaer de bheith ina únaer ar na hurrúis sin, a háirmheofar an cháin sin is inéilithe do bhun na míre deiridh sin roimhe seo;
(e) ní dhéanfaidh éinní atá sa bhfo-alt so deifir d'aon fhoráil de sna hAchtanna Cánach Ioncuim le n-a n-údaruítear no le n-a gceangailtear cáin do bhaint as aon ús a tuigfear de bhuadh an fho-ailt seo do bheith ina ioncum leis an únaer no leis an tairbheoir no as sochar aon ath-dhíola no ath-aistrithe no ath-mhalairtithe eile den tsórt a luaidhtear anso roimhe seo do dhéanamh ar cheart glactha an úis áirithe sin.
(2) Féadfaidh na Coimisinéirí Ioncuim, le fógra i scríbhinn, a cheangal ar dhuine ar bith go dtabharfadh sé dhóibh, fé cheann na haimsire sin (nach giorra ná ocht lá fichead o am an fhógra san do sheirbheáil) a luadhfar sa bhfógra san, na mion-innste sin, i dtaobh na n-urrús uile ba leis an duine sin aon tráth i rith na tréimhse luadhfar sa bhfógra san, is dóich leis na Coimisinéirí Ioncuim is gá chun crícheanna an ailt seo no chun a fháil amach ar híocadh cáin ar an ús dob iníoctha ar na hurrúis sin no ar cuireadh cáin, fé Sceideal C den Income Tax Act, 1918, no fé Riail 7 de sna Rialacha Ilghnéitheacha bhaineann le Sceideal D den Acht san, ar an sochar as ceart glactha an úis ar na hurrúis sin do dhíol aon uair no d'aistriú no do mhalairtiú ar airgead ar shlí eile aon uair.
(3) Gach duine ar a seirbheálfar fógra fén bhfo-alt deiridh sin roimhe seo den alt so agus go dteipfidh air, gan leithscéal réasúnta bheith aige, déanamh do réir an fhógra san fé cheann na haimsire bheidh ceaptha chuige sin dlighfear pionós ná raghaidh thar caoga punt do chur air agus, tar éis breithiúntas do bheith tugtha ag gearradh an phionóis sin, pionós breise dá chó-mhéid in aghaidh gach lae leanfaidh an teip.
(4) San alt so—
foluíonn an focal “ús” díbhinní, blianachtaí, agus scaireanna de bhlianachtaí;
foluíonn an focal “urrúis” stuic agus scaireanna de gach saghas.
(5) Beidh feidhm agus éifeacht ag an alt so maidir le gach bliain cháinmheasa do thosnuigh roimh an 6adh lá d'Abrán, 1938, chó maith le gach bliain cháinmheasa dar tosach an dáta san no dáta ina dhiaidh sin.
Bannai cistiúcháin a tugtar amach alos úis ar fhiacha áirithe.
7.—(1) Má bheirtear amach aon bhannaí cistiúcháin do chreidmheasóir alos aon fhiachais chun ús d'íoc ar fhiacha le n-a mbaineann an t-alt so, deighleálfar le tabhairt-amach na mbannaí sin, chun crícheanna uile na nAchtanna Cánach Ioncuim, fé is dá mb'é bheadh ann ná oiread den ús san d'íoc agus is có-ionann leis an méid dob fhiú na bannaí sin le linn iad do thabhairt amach, agus ní deighleálfar, chun aon chríche acu san, le fuascailt na mbannaí sin mar ní is íoc san ús san no in aon chuid de.
(2) Baineann an t-alt so leis na fiacha uile dlightear ar aon riaghaltas no údarás puiblí no fundúireacht phuiblí ar bith, pé áit ina bhfuilid, agus leis na fiacha uile dlightear ar aon chólucht chorpruithe ar bith, pé áit ina bhfuilid.
(3) San alt so foluíonn an abairt “bannaí cistiúcháin” gach banna, stoc, scair, urrús agus deimhniú féichiúnais.
(4) Beidh feidhm agus éifeacht ag an alt so maidir le gach bliain cháinmheasa do thosnuigh roimh an 6adh lá d'Abrán, 1938, chó maith le gach bliain cháinmheasa dar tosach an dáta san no dáta ina dhiaidh sin.
CUID II.
Cain Ioncuim maidir le Riarachan Estat.
Léirithe agus mínithe do Chuid II.
8.—(1) Chun crícheanna na Coda so den Acht so—
(a) tuigfear leas iomlán do bheith ag duine in iarmhar estáit dhuine mhairbh, no i gcuid de sin, más rud é go mbeadh agus faid a bheadh caipital an iarmhair no na coda san de (do réir mar a bheidh) iníoctha le ceart leis féin, no le duine eile thar a cheann, chun a thairbhe, dá mbeadh an t-iarmhar déanta amach, no má bhíonn agus faid a bheidh an caipital san iníoctha le ceart amhlaidh, pe'ca go díreach ag na hionadaithe pearsanta é no go neadhíreach tré iontaobhaí no tré dhuine eile;
(b) tuigfear leas teoranta do bheith ag duine in iarmhar estáit dhuine mhairbh, no i gcuid de sin, ar feadh aon tréimhse (seachas tréimhse go mbeidh leas iomlán aige ar a feadh san iarmhar no sa chuid sin de, do réir mar a bheidh) más rud é go mbeadh an t-ioncum as an iarmhar no as an gcuid sin de (do réir mar a bheidh) in aghaidh na tréimhse sin iníoctha le ceart leis féin no le duine eile thar a cheann, chun a thairbhe, pe'ca go díreach é no go nea-dhíreach mar adubhradh, dá mbeadh an t-iarmhar déanta amach i dtosach na tréimhse sin;
(c) estát réalta bheidh (fé shain-tuairisciú no fé thuairisciú ghenerálta) ina chuid de thabharthas iarmharach do fágadh le huacht uachtóra tuigfear gur cuid é d'iarmhar a estáit agus nach sain-leithliú do rinneadh air.
(2) Sa Chuid seo den Acht so—
(a) cialluíonn an abairt “ionadaithe pearsanta”, maidir le hestát dhuine mhairbh, seiceadúirí an duine mhairbh sin mar a mínítear san le mír (d) d'fhó-alt (1) d'alt 22 den Finance Act, 1894, agus foluíonn daoine go mbíonn acu i dtaobh an duine mhairbh, fé dhlí tíre eile, aon fheidhmeanna atá ar có-réir leis na feidhmeanna bhíonn chun crícheanna riaracháin ag seiceadúirí, mar a mínítear san amhlaidh, fé dhlí na hÉireann, agus déanfar tagairtí d'ionadaithe pearsanta, mar ionadaithe pearsanta, do léiriú mar thagairti do sna seiceadúirí mar dhaoine go mbíonn feidhmeanna den tsórt san roimhráite acu;
(b) cialluíonn an focal “sain-leithliú” sain-tiomnú no saintabhairt ar n-a dhéanamh ag uachtóir agus foluíonn aon leithliú go mbíonn aige de bhuadh aon achtacháin no eile, fé dhlí na hÉireann no tíre eile, éifeacht den tsórt a bhíonn ag sain-tiomnú no sain-tabhairt fé dhlí na hÉireann;
(c) cialluíonn an abairt “muirearacha ar iarmhar”, maidir le hestát dhuine mhairbh, na fiachaisí seo leanas is iníoctha amach as le ceart agus ús is iníoctha ar na fiachaisí sin, sé sin le rá:—
(i) costaisí sochraide, tiomna agus riaracháin agus fiacha, agus
(ii) léagáidí generálta (ar a n-áirmhítear i gcás neatheistíochta an cúig chéad punt chun a mbíonn baintreach an nea-theisteora i dteideal fén Intestates Estates Act, 1890), léagáidí taisbeántacha, agus blianachtaí, agus
(iii) aon fhiachaisí eile bheidh ar a ionadaithe pearsanta mar ionadaithe pearsanta an duine sin, ach, i gcás aon fhiachaisí den tsórt san a thuitfidh, amhail idir dhaoine go leas acu fé shain-leithliú no i léagáid den tsórt san roimhráite no i mblianacht agus daoine go leas acu in iarmhar an estáit, ar fad no go príomhdha ar an maoin do sainleithlíodh no ar an léagáid no ar an mblianacht, ní fholuíonn sí ach an chuid sin (má bhíonn aon chuid) de sna fiachaisí sin a thuithfidh sa deireadh ar an iarmhar;
(d) déanfar tagairtí don “ioncum iomlán as estát” dhuine mhairbh in aghaidh aon bhliana áirithe cáinmheasa do léiriú mar thagairtí don ioncum iomlán a tháinig o gach taobh in aghaidh na bliana san chun ionadaithe pearsanta an duine mhairbh mar ionadaithe pearsanta an duine sin agus áirmheofar é bheith có-dhéanta—
(i) d'aon ioncum den tsórt san is ionchurtha fé cháin ioncuim Éireannach tré as-baint no eile, agus an t-ioncum san d'áireamh mar shuim is có-ionann leis an méid ar a ndlightear an cháin sin d'íoc in aghaidh na bliana san, agus
(ii) d'aon ioncum den tsórt san do bheadh ionchurtha fén gcáin sin dá mba in Éirinn agus chun duine bheadh ina chomhnaí agus ina ghnáth-chomhnaí in Éirinn d'fhásfadh sé, agus an t-ioncum san d'áireamh ina lán-mhéid mar d'fhás an bhliain sin, lughaide na has-baintí sin dob ionlomhálta dá gcuirtí fé cháin ioncuim Éireannach é, ach gan áireamh do dhéanamh ar aon ioncum as maoin a thuitfidh chun na n-ionadaithe pearsanta ar shlí seachas ina sócmhainní chun fiacha an duine mhairbh d'íoc;
(e) cialluíonn na habairtí “estát Éireannach” agus “estát coigríoch” fé seach, maidir le haon bhliain áirithe cháinmheasa—
(i) estát ná beidh san ioncum as ach ioncum ar ar híocadh cáin ioncuim Éireannach tré as-baint no go mbeidh cáin ioncum Éireannach ionchurtha go díreach ar na hionadaithe pearsanta ina thaobh, agus nach estát go mbeidh aon chuid den ioncum as ina ioncum go mbeidh na hionadaithe pearsanta i dteideal saoirse o cháin ioncuim Éireannach d'éileamh ina thaobh ar an scór nach in Éirinn a chomhnuíd no chomhnuíd de ghnáth, agus
(ii) estát seachas estát Éireannach;
(f) foluíonn tagairtí do shuimeanna a híocadh tagairtí do shócmhainní a haistríodh no a leithreasuigh ionadaí pearsanta chuige féin, agus d'fhiacha frith-chealuíodh no fuascladh;
(g) foluíonn tagairtí do shuimeanna is iníoctha tagairtí do shócmhainní go mbíonn, ar an riarachán do bheith críochnuithe, oblagáid ann chun iad d'aistriú no ceart ann ag ionadaí pearsanta chun iad do leithreasú chuige féin agus d'fhiacha go mbíonn oblagáid ann an tráth san iad d'fhuascailt no d'fhrith-chealú no ceart ag ionadaí pearsanta chun san do dhéanamh ina fhábhar féin;
(h) déanfar tagairtí do mhéid, maidir le sóchmhainní den tsórt san roimhráite, do léiriú mar thagairtí don méid dob fhiú iad ar dháta a n-aistrithe no a leithreasuithe no ar chríochnú an riaracháin, do réir mar is gá sa chás, agus, maidir le fiacha den tsórt san, mar thagairtí do mhéid na bhfiacha san.
(3) Má bhíonn leithlithe iarmharacha deifriúla déanta ar choda deifriúla fé seach d'estát dhuine mhairbh beidh éifeacht ag an gCuid seo den Acht so maidir le gach cuid fé leith acu san, ach tagairtí don chuid sin den estát do chur inti in ionad tagairtí don estát agus, in ionad tagairtí d'ionadaithe pearsanta an duine mhairbh mar ionadaithe pearsanta an duine sin, tagairtí do chur inti do sna hionadaithe pearsanta san mar dhaoine go bhfuil na feidhmeanna dá dtagartar i mír (a) d'fho-alt (2) den alt so acu maidir leis an gcuid sin den estát.
Tosach feidhme Coda II.
9.—(1) Maidir leis an gCuid seo den Acht so—
(a) beidh aici, i dtaobh méideanna go dtuigfear de bhuadh an chéad ailt ina dhiaidh seo den Acht so gur híocadh iad mar ioncum, éifeacht maidir le cáin ioncuim agus forcháin do mheas in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1937, agus gach bliana ina dhiaidh sin agus maidir le faoisimh do dheonadh in aghaidh na bliana san agus gach bliana den tsórt san ina dhiaidh sin, agus
(b) beidh aici, i dtaobh méideanna go dtuigfear de bhuadh an dara ailt ina dhiaidh seo den Acht so gur híocadh iad mar ioncum, éifeacht maidir le cáin ioncuim agus forcháin do mheas in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938, agus gach bliana ina dhiaidh sin agus maidir le faoisimh do dheonadh in aghaidh na bliana san agus gach bliana den tsórt san ina dhiaidh sin, agus
(c) beidh feidhm aici i dtaobh estáit dhuine mhairbh pe'ca roimh thosach no tar éis tosach na bliana dar thosach an 6adh lá d'Abrán, 1937, no roimh thosach no tar éis tosach na bliana dar tosach an 6adh lá d'Abrán, 1938, do réir mar a bheidh, d'éag sé.
(2) Ní bhainfidh alt 30 (alt i dtaobh cásanna ina mbeadh déarcas i dteideal iarmhair) den Finance Act, 1922, le hioncum in aghaidh na bliana dar tosach an 6adh le d'Abrán, 1938, no aon bhliana ina dhiaidh sin.
(3) Aon fhaoiseamh do tugadh do dhuine ar bith roimh an Acht so do rith alos aon ioncuim go mbeidh an duine sin i dteideal faoisimh ina thaobh de bhuadh na Coda so den Acht so tuigfear gur ar cuntas an fhaoisimh chun a mbeidh sé i dteideal amhlaidh do tugadh é.
Forálacha i dtaobh leasanna teoranta in iarmhar.
10.—(1) Beidh éifeacht ag na forálacha so leanas den alt so maidir le duine ag á mbeidh leas teoranta in iarmhar estáit dhuine mhairbh no i gcuid de sin ar feadh na tréimhse thosnóidh ar bhás an duine mhairbh sin agus a chríochnóidh ar riarachán an estáit sin do bheith críochnuithe (tréimhse dá ngairmtear “an tréimhse riaracháin” sa Chuid seo den Acht so) no ar feadh coda den tréimhse sin.
(2) Má híocadh aon tsuim i rith na tréimhse riaracháin alos an leasa theoranta san tuigfear, fé réir forálacha an chéad fho-ailt ina dhiaidh seo den alt so agus chun crícheanna uile na nAchtanna Cánach Ioncuim, gur híocadh méid na suime sin leis an duine sin mar ioncum in aghaidh na bliana cáinmheasa inar híocadh an tsuim sin no, i gcás suime do híocadh alos leasa go mbeidh deireadh leis, in aghaidh na bliana deiridh cáinmheasa ina raibh an leas san ar marthain.
(3) Ar riarachán an estáit do bheith críochnuithe—
(a) tuigfear méid iomlán na suimeanna uile do híocadh roimh an riarachán do bheith críochnuithe, no is iníoctha ar an riarachán do bheith críochnuithe, alos an leasa theoranta san do theacht chun bheith dlite leis an duine sin o ló go ló i rith na tréimhse riaracháin no na coda sin di gur ar a feadh a bhí an leas san aige (do réir mar a bheidh) agus gur híocadh leis é do réir mar tháinig sé chun bheith dlite;
(b) an méid a tuigfear do híocadh leis an duine sin de bhuadh na míre sin roimhe seo den fho-alt so in aon bhliain cháinmheasa tuigfear chun crícheanna uile na nAchtanna Cánach Ioncuim gur mar ioncum in aghaidh na bliana san do híocadh leis é; agus
(c) i gcás an méid a tuigfear do híocadh leis an duine sin mar ioncum in aghaidh aon bhliana áirithe de bhuadh an fho-ailt seo do bheith níos lugha no níos mó ná an méid a tuigfear do híocadh leis mar ioncum in aghaidh na bliana san de bhuadh an fho-ailt deiridh sin roimhe seo den alt so, déanfar na coigeartuithe sin a foráltar anso ina dhiaidh seo sa Chuid seo den Acht so.
(4) Aon mhéid a tuigfear do híocadh leis an duine sin mar ioncum in aghaidh aon bhliana áirithe de bhuadh an ailt seo—
(a) tuigfear, i gcás estáit Éireannaigh, gur ioncum é de mhéid a bheadh, tar éis cáin ioncuim do réir an ráta chaighdeánaigh chánach in aghaidh na bliana san do bhaint as, có-ionann leis an méid a tuigfear do híocadh amhlaidh, agus gur ioncum é ar ar híocadh cáin ioncuim do réir an ráta chaighdeánaigh chánach;
(b) tuigfear, i gcás estáit choigrígh, gur ioncum é den mhéid a tuigfear do híocadh amhlaidh, agus beidh sé ionchurtha fé cháin ioncuim fé Chás III de Sceideal D den Income Tax Act, 1918, fé is gurbh ioncum é thiocfadh as urrúis in áit lasmuich d'Éirinn.
(5) Má cuirtear duine fé cháin ioncuim in aghaidh aon bhliana áirithe de bhuadh an ailt seo i dtaobh méid a tuigfear do híocadh leis mar ioncum alos leasa in estát choigríoch agus gur híocadh cáin ioncuim Éireannach ar aon chuid d'ioncum iomlán an estáit sin in aghaidh na bliana san tré as-baint no ar shlí eile, déanfar, ar na fíoraisí do chruthú chun sástachta na gCoimisinéirí Speisialta, an t-ioncum, gur ina thaobh a cuireadh é fé cháin amhlaidh, do laigheadú de mhéid go mbeidh idir é agus an t-ioncum san an cothrom céanna bheidh idir méid an ioncuim sin ar ar híocadh cáin ioncuim Éireannach agus méid an ioncuim iomláin sin:
Ach má bheirtear faoiseamh amhlaidh tuigfear, chun crícheanna for-chánach, an chuid sin, den méid gur ina thaobh a cuireadh an duine sin fé cháin ioncuim, a bheidh i gcó-réir leis an gcothrom san do bheith ina hioncum de mhéid a bheadh, tar éis cáin ioncuim do réir an ráta chaighdeánaigh chánach do bhaint as, có-mhéid leis an gcuid sin den méid do cuireadh fé cháin.
Forálacha i dtaobh leasanna iomlána in iarmhar.
11.—(1) Beidh éifeacht ag na forálacha so leanas den alt so maidir le duine go mbeidh leas iomlán aige, ar feadh na tréimhse riaracháin no ar feadh coda den tréimhse sin, in iarmhar estáit dhuine mhairbh no i gcuid de sin.
(2) Déanfar amach, do réir an chéad ailt ina dhiaidh seo, méid an ioncuim iarmharaigh a tháinig as an estát in aghaidh gach lánbhliana cáinmheasa, agus in aghaidh gach coda briste de bhliain cháinmheasa—
(a) do mhair an tréimhse riaracháin, agus
(b) do bhí an leas san ag an duine sin,
agus an méid a déanfar amach amhlaidh in aghaidh aon bhliana no aon choda de bhliain no, i gcás duine go mbeidh leas iomlán aige i gcuid d'iarmhar, cuid chothromúil den méid sin, gairmtear “ioncum iarmharach” an duine sin in aghaidh na bliana cáinmheasa san de sa Chuid seo den Acht so.
(3) Má híocadh aon tsuim no suimeanna i rith na tréimhse riaracháin alos an leasa iomláin sin tuigfear, fé réir forálacha an chéad fho-ailt ina dhiaidh seo den alt so agus chun crícheanna uile na nAchtanna Cánach Ioncuim, gur híocadh méid na suime sin no méid iomlán na suimeanna san leis an duine sin mar ioncum sa mhéid go n-áirmheofaí, agus in aghaidh na bliana no na mblian cáinmheasa gur ina h-aghaidh no ina n-aghaidh do háirmheofaí, chun na gcrícheanna san, é d'fháil ioncuim dá mbeadh sé de cheart aige go bhfuigheadh sé i ngach bliain cháinmheasa—
(a) a ioncum iarmharach in aghaidh na bliana san, lughaide cáin ioncuim in aghaidh na bliana san do réir an ráta chaighdeánaigh chánach, i gcás estáit Éireannaigh, no
(b) a ioncum iarmharach in aghaidh na bliana san, i gcás estáit choigrígh,
agus dá mbeadh an tsuim sin no iomlán na suimeanna san ar fáil chun an chéanna d'úsáid go príomhdha chun no mar chabhair chun na gceart san do shásamh do réir mar fhásadar agus go n-úsáidfí amhlaidh é.
I gcás estáit Éireannaigh, aon mhéid a tuigfear do híocadh leis an duine sin mar ioncum in aghaidh aon bhliana áirithe de bhuadh an fho-ailt seo tuigfear gur ioncum é de mhéid a bheadh, tar éis cáin ioncuim do réir an ráta chaighdeánaigh chánach in aghaidh na bliana san do bhaint as, có-ionann leis an méid a tuigfear do híocadh amhlaidh, agus gur ioncum é ar ar híocadh cáin ioncuim do réir an ráta chaighdeánaigh chánach.
(4) Ar riarachán an estáit do bheith críochnuithe—
(a) tuigfear, chun crícheanna uile na nAchtanna Cánach Ioncuim, méid ioncuim iarmharaigh an duine sin in aghaidh aon bhliana áirithe cainmheasa d'íoc leis mar ioncum in aghaidh na bliana san, agus, i gcás estáit Éireannaigh, tuigfear gur ioncum é ar ar híocadh cáin do réir an ráta chaighdeánaigh chánach; agus
(b) i gcás an méid a tuigfear do híocadh leis an duine sin mar ioncum in aghaidh aon bhliana áirithe de bhuadh an fho-ailt seo do bheith níos lugha no níos mó ná an méid a tuigfear do híocadh leis mar ioncum in aghaidh na bliana san de bhuadh an fho-ailt deiridh sin roimhe seo den alt so, déanfar na coigeartuithe sin a foráltar anso ina dhiaidh seo sa Chuid seo den Acht so.
(5) I gcás estáit choigrígh, aon mhéid a tuigfear do híocadh leis an duine sin mar ioncum in aghaidh aon bhliana de bhuadh an ailt seo tuigfear gur ioncum den mhéid sin é, agus beidh sé ionchurtha fé cháin ioncuim fé Chás III de Sceideal D den Income Tax Act, 1918, fé is gurbh ioncum é thiocfadh as urrúis in áit lasmuich d'Éirinn.
(6) Má cuirtear duine fé cháin ioncuim de bhuadh an ailt seo i gcás den tsórt a luaidhtear i bhfo-alt (5) den alt deiridh sin roimhe seo den Chuid seo den Acht so, beidh éifeacht ag forálacha an fho-ailt sin mar a bheidh éifeacht acu má cuirtear duine fé cháin ioncuim de bhuadh an ailt sin i gcás den tsórt san.
Forálacha foirlíontacha i dtaobh leasanna iomlána in iarmhar.
12.—(1) Déanfar amach cadé méid an ioncuim iarmharaigh as estát in aghaidh aon bhliana cáinmheasa tré sna méideanna so leanas do bhaint as ioncum iomlán an estáit in aghaidh na bliana san, eadhon—
(a) méid aon úis bhliantúil, blianachta, no íocaíochta bliantúla eile in aghaidh na bliana san is muirear ar iarmhar agus méid aon íocaíochta do rinneadh an bhliain sin alos aon chostaisí fé n-a ndeachaidh na hionadaithe pearsanta mar ionadaithe pearsanta ag bainistí sócmhainní an estáit dóibh agus do bheadh, cheal aon fhorála soiléire in uacht, ionmhuirir ar ioncum le ceart, ach gan áireamh a dhéanamh ar aon ús, blianacht, ná íocaíocht den tsórt san do lomháladh no dob ionlomhálta agus ioncum iomlán an estáit á áireamh; agus
(b) méid aon choda d'ioncum iomlán an estáit in aghaidh na bliana san chun a dtáinig duine, ar é do thoiliú no dá éis sin, chun bheith ina teideal de bhuadh sainleithlithe, pe'ca chun leasa dhílsithe ar feadh na tréimhse riaracháin é no chun leasa dhílsithe no theagmhasaigh ar an riarachán do bheith críochnuithe.
(2) Má chítear, ar bheith críochnuithe do riarachán estáit 'na raibh leas iomlán ag duine ina iarmhar no i gcuid dá iarmhar ar bheith críochnuithe don riarachán, ná fuil iomlán na sochar do fuarthas alos an leasa san chó mór leis an iomlán do bhí, in aghaidh na mblian uile le chéile, in ioncum iarmharach an duine go raibh an leas san aige, déanfar a ioncum iarmharach in aghaidh gach bliana fé leith do laigheadú, chun críche an ailt deiridh sin roimhe seo den Chuid seo den Acht so, de mhéid go mbeidh idir é agus an t-ioncum iarmharach san an cothrom céanna bheidh idir an t-easnamh agus an t-iomlán do bhí, in aghaidh na mblian uile le chéile, ina ioncum iarmharach.
Sa bhfo-alt so cialluíonn an abairt “sochair do fuarthas” alos leasa iomláin na méideanna so leanas alos na suimeanna uile do híocadh roimh an riarachán do bheith críochnuithe no dob iníoctha ar é bheith críochnuithe, alos an leasa san, sé sin le rá:—
(a) maidir le suim do híocadh roimh an riarachán do bheith críochnuithe, i gcás estáit Éireannaigh méid do bheadh, tar éis cáin ioncuim do réir an ráta chaighdeánaigh chánach in aghaidh na bliana cáinmheasa inar híocadh an tsuim sin do bhaint as, có-mhéid leis an suim sin no, i gcás estáit choigrígh, méid na suime sin, agus
(b) maidir le suim dob iníoctha ar an riarachán do bheith críochnuithe, i gcás estáit Éireannaigh méid do bheadh, tar éis cáin ioncuim do réir an ráta chaighdeánaigh chánach in aghaidh na bliana cáinmheasa inar críochnuíodh an riarachán do bhaint as, có-mhéid leis an suim sin no, i gcás estáit choigrígh, méid na suime sin.
(3) Nuair a bheidh an fo-alt deiridh sin roimhe seo den alt so á fheidhmiú maidir le hiarmhar no le cuid d'iarmhar ina raibh leas iomlán aon tráth i rith na tréimhse riaracháin ag duine seachas an duine ag á raibh leas iomlán ann ar an riarachán do bheith críochnuithe, déanfar na hiomláin a luaidhtear ann d'áireamh maidir leis na leasanna san le chéile, agus beidh ioncum iarmharach an duine eile sin freisin ionlaigheaduithe fén bhfo-alt san.
Forálacha speisialta i dtaobh leasanna áirithe in iarmhar.
13.—(1) Má bhíonn ceart ag ionadaithe pearsanta duine mhairbh, mar ionadaithe pearsanta an duine sin, maidir le hestát dhuine mhairbh eile agus gur ceart é de shaghas do bhéarfadh, dá mba chun tairbhe dhóibh féin do bheadh an ceart san dílsithe ionta, go mbeadh leas iomlán no leas teoranta acu in iarmhar an estáit sin no i gcuid de sin, tuigfear an leas san do bheith acu d'ainneoin gan an ceart san do bheith dílsithe ionta chun tairbhe dhóibh féin, agus aon mhéid a tuigfear do híocadh leo mar ioncum de bhuadh na Coda so den Acht so áirmheofar é mar chuid d'ioncum iomlán estáit an duine gurb iad a ionadaithe pearsanta iad.
(2) Má bhí leasanna iomlána in iarmhar estáit dhuine mhairbh no i gcuid de sin ag daoine deifriúla i ndiaidh a chéile i rith na tréimhse riaracháin, déanfar suimeanna do híocadh i rith na tréimhse sin alos an iarmhair no na coda san de, do réir mar a bheidh, d'áireamh, chun críche na Coda so den Acht so, mar shuimeanna do híocadh alos leasa an chéad duine go raibh leas iomlán aige sa chéanna chó fada—
(a) i gcás estáit Éireannaigh, le méid an iomláin do bhí in aghaidh na mbliain uile le chéile, in ioncum iarmharach an duine sin lughaide cáin ioncuim do réir an ráta chaighdeánaigh chánach, no
(b) i gcás estáit choigrígh, le méid an iomláin do bhí, in aghaidh na mblian uile le chéile, in ioncum iarmharach an duine sin,
agus, maidir le haon iarmhéid chó fada le méid có-réire, alos leasa an chéad duine eile go raibh leas iomlán aige sa chéanna, agus mar sin de.
(3) Más rud é, ar dhíscréid d'fheidhmiú, go mbeadh aon chuid den ioncum as iarmhar estáit dhuine mhairbh in aghaidh aon tréimhse (eadhon, an tréimhse riaracháin no cuid di sin) iníoctha le ceart, dá mbeadh an t-iarmhar déanta amach i dtosach na tréimhse sin, le duine ar bith, no le duine eile thar a cheann, chun tairbhe dhó, pe'ca go díreach ag na hionadaithe pearsanta é no go nea-dhíreach tré iontaobhaí no tré dhuine eile, tuigfear, chun crícheanna uile na nAchtanna Cánach Ioncuim, go ndearnadh méid aon tsuime do híocadh do bhun na díscréide d'fheidhmiú i bhfábhar an duine sin d'íoc leis an duine sin mar ioncum in aghaidh na bliana cáinmheasa inar híocadh é agus beidh éifeacht ag forálacha fo-alt (4) agus (5) den tríú alt sa Chuid seo den Acht so maidir le méid a tuigfear do híocadh mar ioncum de bhuadh an fho-ailt seo.
Forálacha i dtaobh coigeartuithe agus i dtaobh eolais do thabhairt.
14.—(1) Más rud é, ar riarachán estáit do bheith críochnuithe, go dtuigfear, de bhuadh na Coda so den Acht so, gur híocadh aon mhéid áirithe le duine ar bith mar ioncum in aghaidh aon bhliana cáinmheasa agus—
(a) gur mó an méid sin ná an méid do tuigeadh roimhe sin do híocadh leis mar ioncum in aghaidh na bliana san de bhuadh na Coda so den Acht so, no
(b) nár tuigeadh roimhe sin amhlaidh gur híocadh aon mhéid leis mar ioncum in aghaidh na bliana san,
féadfar cáinmheas no cáinmheas breise do dhéanamh air in aghaidh na bliana san agus cáin do chur air dá réir sin no, ar éileamh do dhéanamh chuige sin, déanfar aon fhaoiseamh no faoiseamh breise chun a mbeidh teideal aige do lomháil dó dá réir sin.
(2) Más rud é, ar riarachán estáit do bheith críochnuithe, go dtuigfear de bhuadh na Coda so den Acht so gur híocadh aon mhéid áirithe le duine ar bith mar ioncum in aghaidh aon bhliana áirithe cáinmheasa agus gur lugha an méid sin ná an méid do tuigeadh roimhe sin amhlaidh do híocadh leis, ansan—
(a) má bhíonn cáinmheas déanta cheana air in aghaidh na bliana san, déanfar ar an gcáinmheas san na coigeartuithe sin is gá chun éifeacht do thabhairt do sna forálacha san den Chuid seo den Acht so a raghaidh in éifeacht ar an riarachán do bheith críochnuithe, agus aisíocfar aon cháin thar an gceart a bheidh íoctha, agus
(b) más rud é—
(i) gur lomháladh aon fhaoiseamh dó do réir an méid do tuigeadh roimhe sin mar adubhradh do híocadh leis mar ioncum in aghaidh na bliana san, agus
(ii) gur mó méid an fhaoisimh sin ná méid an fhaoisimh d'fhéadfaí do thabhairt do réir an méid a tuigfear, ar an riarachán do bheith críochnuithe, a híocadh leis mar ioncum in aghaidh na bliana san,
féadfar an faoiseamh sa bhreis do tugadh amhlaidh do mhuirearú fé Chás VI de Sceideal D den Income Tax Act, 1918, agus do bhaint den duine sin dá réir sin mara slánuítear é ar shlí eile.
(3) D'anneoin éinní atá sna hAchtanna Cánach Ioncuim, ní raghaidh an aimsir gur laistigh di féadfar cáinmheas no cáinmheas breise do dhéanamh chun crícheanna na Coda so den Acht so no cáinmheas do choigeartú chun na gcrícheanna san no faoiseamh d'éileamh de bhuadh na Coda so den Acht so, ní ragha sí in éag roimh dheireadh na tríú bliana tar éis na bliana cáinmheasa inar críochnuíodh riarachán an estáit a bheidh i gceist.
(4) Féadfaidh na Coimisinéirí Ioncuim, le fógra i scríbhinn, a cheangal ar dhuine ar bith, a bheidh no bhí ina ionadaí pearsanta do dhuine mharbh no go mbeidh no go raibh leas iomlán no leas teoranta aige in iarmhar estáit dhuine mhairbh no i gcuid de sin, na mion-innste sin do thabhairt dóibh (fé cheann na haimsire sin ordóid agus nach giorra ná ocht lá fichead) is dóich leo is gá chun crícheanna na Coda so den Acht so, agus má theipeann ar an duine sin, gan leithscéal réasúnta bheith aige, déanamh do réir an fhógra dlighfear pionós ná raghaidh thar caoga punt do chur air, agus, tar éis breithiúntas do bheith tugtha ag gearradh an phionóis sin, pionós breise dá chó-mhéid in aghaidh gach lae leanfaidh an teip sin.
CUID III.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
15.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar an 13adh lá de Bhealtaine, 1938, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Chéad Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbainfidh forálacha ailt 8 den Finance Act, 1919, le diúité luaidhtear sa Sceideal san, bainfidh forálacha an ailt sin 8 leis an diúité sin ach an abairt “the area of application of the Acts of the Oireachts” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh na hearraí is ionchurtha fén diúite sin luaidhte sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta.
(4) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann an fhoráil cheadúnúcháin le diúité áirithe luaidhtear sa Sceideal san, beidh feidhm agus éifeacht ag an bhforáil seo leanas maidir leis an diúité sin, sé sin le rá:—pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité sin d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(5) Na forálacha (más ann dóibh) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha sa Sceideal san, beidh éifeacht acu, fé réir forálacha an dá fho-alt deiridh sin roimhe seo den alt so, maidir leis an diúité luaidhtear ag an uimhir thagartha san.
(6) Ní tuigfear, chun crícheanna an ailt seo agus an chéad Sceidil a ghabhann leis an Acht so, gur in aon tír áirithe do rinneadh earra maran toradh saothair do rinneadh sa tír sin an cion san dá luach a bheidh orduithe le rialacháin ar n-a ndéanamh fé fho-alt (1) d'alt 8 den Finance Act, 1919, chun crícheanna an ailt sin.
(7) San alt so agus sa Chéad Sceideal a ghabhann leis an Acht so cialluíonn an abairt “an Ríocht Aontuithe” Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann agus foluíonn Inse Mara nIocht agus Oileán Manann.
Diúité ar earraí áirithe d'iarann no de chruaidh.
16.—(1) Déanfar diúité custum do réir ráta is có-ionann le seacht tríochad go leith per cent. de luach na hearra d'éileamh, do ghearradh, agus d'íoc ar gach earra acu so leanas a hiomportálfar an 1adh lá de Mhí na Samhna, 1938, no dá éis sin, sé sin le rá:—
(a) earraí d'iarann no de chruaidh, d'aon tsaghas acu so leanas, a bheidh, dar leis na Coimisinéirí Ioncuim, oiriúnach chun iad d'úsáid in obair thógála agus ná beidh ullamh ar fad le húsáid, sé sin le rá:—
(i) uillinneacha,
(ii) cainéil,
(iii) cearchaill,
(iv) trasnáin,
(v) T-eanna;
(b) earraí d'iarann no de chruaidh is dóich leis na Coimisinéirí Ioncuim do bheith d'aon tsaghas acu so leanas, sé sin le rá:—
(i) cearnacha,
(ii) barraí leacuithe,
(iii) slata fonnsaíochta,
(iv) sceilp,
(v) stialla seachas stialla bheadh oiriúnach chun lanna rásúir shábhála do dhéanamh,
(vi) barraí,
(vii) slata,
(viii) leatháin,
(ix) plátaí,
(x) stán-phlátaí,
(xi) ráileacha éadtroma nach truime ná tríocha punt an tslat díobh;
(c) iarann no cruaidh rocach galbhánuithe, pe'ca oibrithe no neamh-oibrithe dhó.
(2) Sa mhéid go mbeidh an diúité forchuirtear leis an alt so inéilithe ar earraí luaidhtear i mír (c) d'fho-alt (1) den alt so, is diúité é in ionad an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 30 sa Chéad Sceideal a ghabhann leis an Acht san agus dá réir sin ní déanfar an diúité sin a luaidhtear ag an uimhir thagartha san 30 d'éileamh ná do ghearradh ar aon earra a hiomportálfar an 1adh lá de Mhí na Samhna, 1938, no dá éis sin.
(3) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra ar a mbeadh an diúité sin inéilithe mara mbeadh an fo-alt so agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur i Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann, no in Inse Mara nIocht, no in Oileán Manann, no i dTiarnas Cheanada do rinneadh í agus (in aon chás) gur d'aicme no de shaghas acu so leanas í, sé sin le rá:—
(a) stialla prásuithe; stialla cruaidhe chun fáscadáin do dhéanamh; lataí de chruaidh fhaghartha;
(b) leatháin agus plátaí de chruaidh theilgthe i gcóir sceana teasctha; leatháin agus plátaí de chruaidh mhíoca; leatháin agus plátaí de chruaidh dho-mheirge;
(c) leatháin agus plátaí bheidh clúduithe le hasphalt; leatháin agus plátaí bheidh clúduithe le biothúin; leatháin agus plátaí airgead-shnasta; leatháin agus plátaí de chruaidh dho-mheirge bheidh clúduithe.
(4) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh na hearraí is ionchurtha fén diúité sin luaidhte sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta.
(5) Pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(6) Ní tuigfear, chun crícheanna an ailt seo, gur in aon tír áirithe do rinneadh earra maran toradh saothair do rinneadh sa tír sin an cion san dá luach a bheidh orduithe le rialacháin ar n-a ndéanamh fé fho-alt (1) d'alt 8 den Finance Act, 1919, chun crícheanna an ailt sin.
Feithiclí briogáide múchta tóiteán do shaoradh o gach diúité custum.
17.—Pé uair is deimhin leis na Coimisinéirí Ioncuim feithicil a hiomportálfar an 13adh lá de Bhealtaine, 1938, no dá éis sin, do bheith ceaptha agus déanta chun í d'úsáid (i slí seachas chun daoine d'iompar agus chuige sin amháin) chun no i dtaobh tóiteáin do mhúchadh no daoine do thárrtháil as foirgintí bheidh tré theine, féadfaid, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an fheithicil sin, agus gach earra (más ann di) a hiomportálfar i dteanta na feithicle sin agus is dóich leo is cuid de ghnáth-fhearas na feithicle sin no gabhálas a hiompruítear de ghnáth sa bhfeithicil sin, d'iomportáil gan aon diúité custum do bheith íoctha ar an gcéanna, no aon diúité den tsórt san d'aisíoc do híocadh ar an bhfeithicil sin no ar aon earra den tsórt san le linn í d'iomportáil.
Earraí áirithe do dhaill do shaoradh o gach diúité custum.
18.—Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim earra a hiomportálfar an 13adh lá de Bhealtaine, 1938, no dá éis sin do bheith ceaptha, déanta agus beartuithe go sonnrách no go príomhdha chun úsáide daoine dalla agus gur fundúireacht no cumann gurb é a bpríomh-chuspóir, dar leis na Coimisinéirí Ioncuim, cúrsaí saoil daoine dalla d'fheabhsú bheidh á hiomportáil, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan aon diúité custum do bheith íoctha uirthi no aon diúité den tsórt san d'aisíoc do híocadh ar an earra san le linn í d'iomportáil.
Achtanna Airgid áirithe do leasú.
19.—(1) Déanfar gach Acht a luaidhtear ag ceann Coda den Dara Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá, déanfar gach alt, sceideal, no uimhir thagartha den Acht san no san Acht san a luaidhtear sa dara colún den Chuid sin den Dara Sceideal san do leasú sa tslí luaidhtear sa tríú colún den Chuid sin den Dara Sceideal san os coinne luadh an ailt, an sceidil, no na huimhreach tagartha san (do réir mar a bheidh) sa dara colún san.
(2) Gach leasú a luaidhtear amhlaidh mar adubhradh sa Dara Sceideal a ghabhann leis an Acht so beidh éifeacht aige amhail ar an 13adh lá de Bhealtaine, 1938, agus ón lá san amach.
(3) Na mion-innste luaidhtear sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe, dá ndeintear deifir fé seach leis na leasuithe uile agus fé seach a luaidhtear sa Dara Sceideal san, d'aithint agus chuige sin amháin a cuirtear isteach sa Dara Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an Dara Sceidil sin ná ní oibreoidh chun réim ná éifeacht aon leasuithe luaidhtear sa Sceideal san do leathnú, do theorannú, no do rialú.
Deireadh do chur le diúitéthe áirithe custum.
20.—(1) Ní déanfar na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Tríú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Tríú Sceideal san d'éileamh ná do ghearradh ar aon earraí a hiomportálfar an 13adh lá de Bhealtaine, 1938, no dá éis sin.
(2) Na mion-innste luaidhtear sa cheathrú colún den Tríú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Sceideal san d'aithint agus chuige sin amháin a cuirtear isteach sa Tríú Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an dara colúin ná an tríú colúin den Tríú Sceideal san ná teorannú ná rialú ar a n-oibriú.
An Hawkers Act, 1888, do leasú.
21.—(1) D'ainneoin éinní atá i bhfo-alt (1) d'alt 3 den Hawkers Act, 1888, no i bhfo-alt (2) d'alt 12 den Acht Airgid, 1930 (Uimh. 20 de 1930), déanfar an diúité máil a bheidh le n'íoc ar cheadúnas mháil do bhéarfar amach fé alt 3 den Hawkers Act, 1888, in aghaidh aon tréimhse thosnóidh tar éis an 31adh lá de Mhárta, 1939, d'éileamh, do ghearradh agus d'íoc do réir pé méid acu so leanas a bhaineann leis an gcás, sé sin le rá:—
(a) ar aon cheadúnas den tsórt san do bhéarfar amach do dhuine is hácaer de bhuadh míre (a) no míre (b) den alt san 12 den Acht Airgid, 1930, agus a thaistealann le capall no le beithíoch eile ag iompar no ag tarrac ualaigh—ceithre púint, agus
(b) ar gach ceadúnas eile den tsórt san—fiche punt.
(2) Má dheineann duine cionta fé fho-alt (1) d'alt 6 den Hawkers Act, 1888, agus go mbeidh an gníomh gurb é an cionta é ina ghníomh de shaghas d'fágfadh gur ceadúnas ar a mbeadh diúité máil de cheithre púint an ceadúnas ceart do réir bhrí an fho-ailt sin, dlighfear, ar an duine sin do chiontú sa chionta san ar an slí achmair, pionós máil d'fhiche punt do chur air.
(3) Má dheineann duine cionta fé fho-alt (1) d'alt 6 den Hawkers Act, 1888, agus go mbeidh an gníomh gurb é an cionta é ina ghníomh de shaghas d'fhágfadh gur ceadúnas ar a mbeadh diúité máil d'fhiche punt an ceadúnas ceart do réir bhrí an fho-ailt sin, dlighfear ar an duine sin do chiontú sa chionta san ar an slí achmair, pionós máil de chéad punt do chur air.
Saoirsí áirithe o dhiúité siamsa.
22.—(1) Ní déanfar diúité is diúité siamsa do réir bhrí ailt 1, agus is inéilithe fé alt 1, den Finance (New Duties) Act, 1916, mar a leasuítear san le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon tsiamsa 'na gcruthófar chun sástachta na gCoimisinéirí Ioncuim ina thaobh—
(a) gurb iad atá i mbun an tsiamsa ná an Irish Amateur Billiards Association no club atá có-cheangailte go cuibhe leis an gComhlachas san no fé stiúradh dhíreach an Chomhlachais sin agus ná fuil ar fad sa tsiamsa ach taisbeántas den chluiche billiardaí, no
(b) gurb iad atá i mbun an tsiamsa ná an Irish Chess Union no club atá có-cheangailte go cuibhe leis an Aontas san no fé stiúradh dhíreach an Aontais sin agus ná fuil ar fad sa tsiamsa ach taisbeántas den chluiche fidhcheall, no
(c) gurb iad atá i mbun an tsiamsa ná an Irish Squash Rackets Association no club atá có-cheangailte go cuibhe leis an gComhlachas san no fé stiúradh dhíreach an Chomhlachais sin agus ná fuil sa tsiamsa ar fad ach taisbeántas den chluiche squash rackets, no
(d) ná fuil sa tsiamsa ar fad ach taisbeántas aerloingseoireachta.
(2) Déanfar agus deintear leis seo alt 20 (alt a bhaineann le saoirse o dhiúité siamsa) den Acht Airgid, 1934 (Uimh. 31 de 1934), do leasú tré sna focail “agus nach gá capaill, madraí, ná ainmhithe eile do bheith a n-úsáid ná páirteach ann ná feithiclí inneall-ghluaiste do bheith á n-úsáid ann” do scriosadh amach as.
Deolchaire ar thobac áirithe a dítheofar.
23.—Pé uair a gheobhfar, pe'ca roimh an Acht so do rith no dá éis sin é, tobac do fásadh in Éirinn tar éis an 1adh lá d'Eanar, 1934, agus do dáilíodh do dhéantóir fén Acht Tobac, 1934 (Uimh. 37 de 1934), do bheith neamh-oiriúnach chun déantóireachta agus a dítheofar é le toiliú an Aire Tionnscail agus Tráchtála, íocfaidh na Coimisinéirí Ioncuim, leis an déantóir sin ar gach punt den tobac san, amach as airgead a sholáthróidh an tOireachtas, deolchaire de pé méid acu so leanas a bhainfidh leis an gcás, sé sin le rá:—
(a) más in áitreabh an déantóra san do díthíodh an tobac san amhlaidh, méid is có-ionann leis an deifríocht an punt idir an diúité máil do híocadh ar an tobac san agus an diúité custum dob inéilithe, am íoctha an diúité mháil sin, ar thobac den tsórt chéanna nár fásadh in Éirinn;
(b) más i mbanna-stóras do díthíodh an tobac san amhlaidh, méid is có-ionann leis an deifríocht an punt idir an diúité máil is inéilithe ar an tobac san agus an diúité custum dob inéilithe, am díthithe an tobac san amhlaidh, ar thobac den tsórt chéanna nár fásadh in Éirinn.
Comhacht chun a cheangal ar dhaoine eolas do thabhairt uatha agus scríbhinni do thaisbeáint.
24.—(1) Má deintear aon iontráil no áireamhacht ar earrai no bille luingsithe ar earraí do sheachadadh chun crícheanna aon Achta (le n-a n-áirmhítear an tAcht so agus aon Acht a rithfear tar éis an Achta so) a bhaineann leis na custuim, féadfaidh oifigeach custum agus máil, aon uair fé cheann trí mblian tar éis an tseachadtha san, a cheangal ar dhuine ar bith go raibh baint aige leis na hearraí sin d'iomportáil no d'easportáil (do réir mar a bheidh) ceachtar ní no an dá ní acu so leanas do dhéanamh, sé sin le rá:—
(a) an t-eolas san uile i dtaobh na n-earraí sin a bheidh ag teastáil ón oifigeach san do réir réasúin agus a bheidh ar seilbh no ar fáil ag an duine sin do thabhairt don oifigeach san fé cheann na haimsire sin agus sa bhfuirm agus sa tslí sin a luadhfaidh an t-oifigeach san;
(b) gach leabhar agus scríbhinn a bhaineann leis na hearraí sin agus a bheidh ag teastáil ón oifigeach san do réir réasúin a bheidh ar seilbh, i gcoimeád no ar fáil ag an duine sin do thaisbeáint don oifigeach san, agus fós leigint dó iad d'iniúchadh agus cóipeanna do dhéanamh díobh no sleachta do thógaint asta, fé cheann na haimsire sin a luadhfaidh an t-oifigeach san.
(2) Gach duine go dteipfidh air no dhiúltóidh éinní do dhéanamh a cheanglóidh oifigeach custum agus máil air do dhéanamh fén alt so, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós custum de chaoga punt do chur air.
(3) Athghairmtear leis seo alt 1 den Revenue Act, 1909.
(4) Déanfar fo-alt (2) d'alt 4 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), agus alt 14 den Acht Airgid, 1937 (Uimh. 18 de 1937), do léiriú agus beidh éifeacht acu fé is dá gcuirtí tagairtí don alt so ionta in ionad na dtagairtí d'alt 1 den Finance Act, 1909, atá anois ionta.
(5) Na comhachta bronntar leis an alt so is comhachta mar bhreis iad, agus ní comhachta mar laigheadú iad, ar aon chomhacht fé aon Acht eile bhaineann leis na custuim chun a cheangal go dtabharfaí eolas no go dtaisbeánfaí leabhair no scríbhinní bhaineann le hearraí iomportálta no le hearraí easportálta.
Luach d'áireamh chun crícheanna na nAchtanna Custum.
25.—Athghairmtear leis seo alt 34 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus ina ionad san achtuítear leis seo go dtuigfear, cheal aon fhorála ina choinnibh sin, gurb é is luach d'aon earra no earraí, chun aon chríche de chrícheanna an Achta so no aon Achta eile (pe'ca Acht do ritheadh roimh an Acht so no Acht a rithfear dá éis é) a bhaineann leis na custuim no de chrícheanna aon orduithe a bhaineann leis na custuim agus do rinneadh go dtí so no a déanfar ina dhiaidh seo fé aon Acht (pe'ca Acht do ritheadh roimh an Acht so no Acht a rithfear dá éis é), ná an praghas is dóich leis na Coimisinéirí Ioncuim do bhéarfadh iomportálaí ar an earra no na hearraí sin dá ndeintí an earra no na hearraí sin do sheachadadh, agus an luach fartha agus an t-árachas íoctha ortha, i mbanna, in áit na hiomportála.
CUID IV.
Diuitethe Bais.
Diúité estáit ar leas teoranta i maoin shocruithe do dhul ar ceal tré dhuine d'éag.
26.—(1) Beidh éifeacht ag na forálacha so leanas, chun crícheanna Coda I den Finance Act, 1894, maidir le bás duine éagfaidh tar éis an Achta so do rith agus go mbeidh, ar éag dó, leas in iarmhar estáit uachtóra no i gcuid d'iarmhar estáit uachtóra le dul ar ceal agus a éagfaidh roimh riarachán an estáit sin do bheith críochnuithe, sé sin le rá:—
(a) go dtí go mbeidh riarachán an estáit sin críochnuithe, tuigfear an leas san do bheith ina leas—
(i) in estát nea-riartha an uachtóra san, mar a bheidh ar seilbh de thurus na huaire ag á ionadaithe pearsanta, ach san fé réir muirearacha neamhíoctha ar iarmhar sa mhéid go mbeidh na muirearacha san iníoctha as an estát nea-riartha san agus fé réir aon choigeartuithe idir caipital agus ioncum a bheidh le déanamh i ngnáth-chúrsa an riaracháin, agus
(ii) sa mhaoin (más ann di) gurb í iarmhar fionnta an estáit sin í;
(b) tuigfear an leas san do theacht chun bheith ina leas ar seilbh ar an dáta o n-a mbeadh ioncum an iarmhair sin ionchurtha i leith an leasa san dá mba díreach tar éis bháis an uachtóra san do gheobhfaí amach an t-iarmhar san;
(c) mara mbeidh sa leas san ach leas i gcuid d'iarmhar estáit déanfar tagairtí sna míreanna san roimhe seo den fho-alt so d'estát nea-riartha, d'iarmhar, agus do mhuirearacha ar iarmhar do léiriú mar thagairtí ná baineann ach leis an gcuid den estát nea-riartha, den iarmhar, agus de sna muirearacha ar iarmhar fé seach le n-a mbaineann an leas san no oiriúnuíonn an cóthéacs ar shlí eile.
(2) San alt so—
cialluíonn an abairt “estát nea-riartha” an mhaoin uile bheidh ar seilbh de thurus na huaire ag ionadaithe pearsanta uachtóra mar ionadaithe pearsanta an uachtóra san ach gan áireamh do dhéanamh ar mhaoin a thuitfidh chun na n-ionadaithe pearsanta ar shlí seachas mar shócmhainní chun fiacha an uachtóra d'íoc ná ar mhaoin ar a ndearnadh sain-leithliú;
cialluíonn an abairt “iarmhar fionnta” maoin go mbeidh scurtha aici de bheith ar seilbh ag na hionadaithe pearsanta mar ionadaithe pearsanta agus a bheidh ar seilbh ansan mar chuid den iarmhar;
cialluíonn an abairt “ionadaithe pearsanta”, maidir le hestát dhuine mhairbh, seiceadúirí an duine mhairbh sin mar a mínítear san le mír (d) d'fho-alt (1) d'alt 22 den Finance Act, 1894, agus foluíonn daoine go mbíonn acu, fé dhlí tíre eile, aon fheidhm maidir le duine marbh atá ar có-réir le feidhm, chun crícheanna riaracháin, a bhíonn, fé dhlí na hÉireann, ag seiceadúirí mar a mínítear san amhlaidh;
cialluíonnn an focal “sain-leithliú” sain-tiomnú no saintabhairt ar n-a dhéanamh ag uachtóir agus foluíonn aon leithliú go mbíonn aige de bhuadh reachta no eile, fé dhlí na hÉireann no tíre eile, éifeacht den tsórt a bhíonn ag sain-tiomnú no saintabhairt fé dhlí na hÉireann.
(3) Estát réalta bheidh dílsithe in ionadaithe pearsanta uachtóra (pé'ca de bhuadh reachta no de bhuadh forála soiléire in uacht an uachtóra san é) agus a bheidh (fé shain-tuairisciú no fé thuairisciú ghenerálta) ina chuid de thabharthas iarmharach do fágadh leis an uacht san, tuigfear, chun crícheanna an ailt seo, gur cuid é d'iarmhar estáit an uachtóra san agus nach sainleithliú do rinneadh air.
Alt 2 den Finance Act, 1894, do leasú.
27.—I gcás duine ar bith éagfaidh tar éis an Achta so do rith, ní déanfar, maidir leis an maoin go dtuigfear de bhuadh míre (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894, mar a leasuítear san le halt 32 den Acht Airgid, 1924 (Uimh. 27 de 1924), í bheith ina maoin a thuiteann chun duine eile ar bhás an duine mhairbh, a áireamh gur cuid di sin maoin is abhar do leithlithe no do thabharthaisí—
(a) do rinneadh no do tugadh i gcomaoine pósta, no
(b) go gcruthófar chun sástachta na gCoimisinéirí Ioncuim ina dtaobh gur chuid de ghnáth-chaiteachas an duine mhairbh iad agus go rabhadar réasúnta ag féachaint do mhéid a ioncuim no do chúrsaí an cháis, no
(c) nach mó ar fad a luach no a méid ná céad punt i gcás aon fháltóra áirithe.
Alt 5 den Finance Act, 1894, do leasú.
28.—An tsaoirse bronntar le fo-alt (3) d'alt 5 den Finance Act, 1894, maidir le maoin shocruithe i gcás leas aon duine fén socrú do thuitim ar lár no do scur toisc an duine sin d'fháil bháis sara ndeineann leas ar seilbh den leas agus teoranta fo-leantacha fén socrú do leanúint ar marthain, scuirfe sí, maidir le duine ar bith éagfaidh tar éis an Achta so do rith, i gcásanna ina dtuigfí, dá mba ná hachtófaí an fo-alt san, an mhaoin do thuitim chun duine eile ar an mbás san ar shlí seachas toisc an leasa do thuitim ar lár no do scur.
CUID V.
Cain Phroifite Corpraide.
Saoirsí áirithe o cháin phroifite corpráide do bhuanú.
29.—Na saoirsí o cháin phroifite corpráide do bheirtear le halt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), mar a leasuítear san le halt 30 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus le mír (b) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus do buanuíodh go dtí an 31adh lá de Mhí na Nodlag, 1937, le halt 34 den Acht Airgid, 1935 (Uimh. 28 de 1935), déanfar agus deintear leis seo iad do bhuanú go dtí an 31adh lá de Mhí na Nodlag, 1940.
CUID VI.
Ilghneitheach agus Generalta.
An focal “Éire” do léiriú.
30.—San Acht so, mara n-éilíonn an có-théacs a mhalairt, léireofar an focal “Éire” mar fhocal ná foluíonn aon líomatáiste bheidh, de thurus na huaire, gan bheith sa líomatáiste le n-a mbaineann dlithe an Oireachtas, agus is dá réir sin a léireofar an focal “Éireannach”.
Cúram agus bainistí cánacha agus diúitéthe.
31.—Cuirtear fé chúram agus fé bhainistí na gComisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
32.—(1) Féadfar an tAcht Airgeadais, 1938, do ghairm der Acht so.
(2) Léireofar Coda I agus II den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid III den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, i dteanta na reachtanna bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Tuigfear Coda I agus II den Acht so, ach amháin sa mhéid go bhforáltar a mhalairt go soiléir ionta, do theacht i bhfeidhm an 6adh lá d'Abrán, 1938, agus beidh éifeacht acu an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An saghas earra is ionchurtha fé dhiúité | Ráta an diúité | Forálacha speisialta |
1 | Buidéil uisce the bheidh déanta ar fad no nach mór ar fad de chúitsiúc, no d'abhar ina mbeidh cúitsiúc mar tháthchuid, no de chúitsiúc agus den abhar san le chéile. | Naoi bpingne an earra. | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
2 | Earraí (pe'ca déanta ar fad no go leathrannach dóibh agus pe'ca ar leithligh no ar shlí eile a hiomportálfar iad) a bheidh déanta ar fad no nach mór ar fad d'abhar fhighte agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun iad d'úsáid mar mhálaí taistil rothair. | 60%, ach amháin mar a luaidhtear sa cheathrú colún. | Is do réir ráta is có-ionann le cúig fichead per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún a héileofar, a gearrfar agus a híocfar an diúité luaidhtear ag an uimhir thagartha so ar earraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur de línéadach ar fad atáid déanta agus gur sa Ríocht Aontuithe no i dTiarnas Cheanada do rinneadh iad. |
Ní déanfar an diúité forchuirtear le hAlt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus a luaidhtear ag uimhir thagartha 13 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. | |||
Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. | |||
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
3 | (a) Plátaí miotail (agus leitreacha no uimhreacha, no leitreacha agus uimhreacha, péinteálta ortha no greamuithe dhíobh) is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad d'úsáid mar eolasáin no mar chomharthaí aitheantais is gá do réir dlí do bheith ar iompar ar fheithiclí bóthair inneall-ghluaiste; | (a) Ar earraí luaidhtear i mír (a) sa dara colún60%; | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 7 sa Chéad Sceideal a ghabhann leis an Acht san. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) plátaí miotail is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad d'úsáid (tar éis leitreacha no uimhreacha, no leitreacha agus uimhreacha, do phéinteáil ortha no do ghreamú dhíobh) mar eolasáin no mar chomharthaí aitheantais den tsaghas adubhradh; | (b) ar earraí luaidhtear i mír (b) sa dara colún— scilling agus reul an earra: | ||
(c) leitreacha agus uimhreacha is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad do ghreamú de phlátaí miotail den tsaghas a luaidhtear sa mhír dheiridh sin roimhe seo. | (c) ar earraí luaidhtear i mír (c) sa dara colún— naoi bpingne an earra. | ||
4 | (a) Paisteanna greamuitheacha is dóich leis na Coimisinéirí Ioncuim a baineadh ar fad no go leathrannach as stailc; (b) substaintí (seachas decstrin tuaslaighteach) ina bpúdar no ina gcalóga no ina ngrán is dóich leis na Coimisinéirí Ioncuim a baineadh ar fad no go leathrannach as stailc agus atá oiriúnach chun paist greamuitheach d'ullamhú tríd an substaint do mheascadh ar uisce amháin ar ghnáth-theodhachta. | Pé ráta acu so leanas gur as do gheobhfar i gcás gach earra fé leith, an méid diúité is mó, sé sin le rá:— 37½% no trí pingne an punt. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúi té forchuirtear le hAlt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus a luaidhtear ag uimhir thagartha 28 sa Chéad Sceideal a ghabhann leis an Acht san. Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 5 sa Dara Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
5 | Earraí fighte (seachas brait urláir) a bheidh déanta i bpáirt no go hiomlán de shíoda no de shíoda shaordha agus a híomportálfar ina ngréasán agus nach lugha ná dhá órlach déag agus nach mó ná cúig órlach fichead ar leithead agus is fiú níos mó ná ceithre scillinge an tslat chearnach. | 45% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad gach diúité eile (más aon diúité é) is ionchurtha ar an earra. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
6 | Earraí is dóich leis na Coimisinéirí Ioncuim is paidríní no cóghabhála de chlocha do phaidríní. | Pé ráta acu so leanas gur as do gheobhfar, i gcás gach earra fé leith, an méid diúité is mó, sé sin le rá:— 37½% no trí feoirlinge an deichniúr no an chuid de dheichniúr. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 2 den Acht Airgid (Uimh. 2), 1927 (Uimh. 38 de 1927). Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
7 | (a) Cleatha no bataí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid in imirt ghólf agus do bheith déanta ar fad no de mhórán; (b) earraí is dóich leis na Coimisinéirí Ioncuim— (i) is lorga atá oiriúnach chun iad d'úsáid mar chompáirteanna de sna cleatha no de sna bataí luaidhtear sa mhír (a) sin roimhe seo agus ar a bhfuil greimirí, no (ii) is basa miotail atá oiriúnach chun iad d'úsáid mar adubhradh agus a cuireadh fé gach ceann no fé aon cheann de sna próisis seo leanas, sé sin le rá, tolladh, a inm-stampáil, aghaidh-stampáil, agus snasadh, no (iii) is basa adhmaid atá oiriúnach chun iad d úsáid mar adubhradh agus a cuireadh fé gach ceann no fé aon cheann de sna próisis seo leanas, sé sinn le rá, garbhchuimilt, oighechuimilt, líomhádh agus snasadh. | 75% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 15 sa Chéad Sceideal a ghabhann leis an Acht san mar a leasuítear san ag uimhir thagartha 16 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935), ach san sa mhéid sin amháin go bhfuil an diúité sin ineilithe ar earraí luaidhtear i mír (b) no i mír (c) sa dara colún ag an uimhir thagartha san 15. Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 35 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
8 | (a) Múchairí tóiteán ceimiciúla in iompair, pe'ca lán no folamh dóibh le linn iad d'iomportáil, gan áireamh do dhéanamh ar aon mhúchairí den tsórt san go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh iad do bheith oiriúnuithe chun iad d'oibriú tré n-a ngabháil le soláthar uisce, ná fós ar aon mhúchairí den tsórt san a bheidh déanta ar fad no nach mór ar fad de phrás, de chré-umha, de ghunna-mhiotal, no de chopar no d'aon dá mhiotal no níos mó acu san le chéile; (b) compáirteanna (bheidh déanta ar fad no nach mór ar fad de mhio tal) d'aon mhúchairí tóiteán den tsórt san a luaidhtear sa mhír sin (a) roimhe seo mar mhúchairí is ionchurtha fé dhiúité. | 60% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 2 sa Chéad Sceideal a ghabhann leis an Acht san mar a leasuítear san ag uimhir thagartha 13 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra dob ionchurtha, mara mbeadh an fhoráil seo, fén diúité sin de bhuadh míre (b) sa dara colún agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur eisréid i agus gur sa Ríocht Aontuithe no i dTiarnas Cheanada do rinneadh í. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
9 | (a) Rís; (b) rís mheilte agus plúr ríse. | (a) Ar rís— dhá scilling an céad meáchaint; (b) ar rís mheilte agus ar phlúr ríse— ceithre scillinge an céad meáchaint. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 6 sa Dara Sceideal a ghabhann leis an Acht san mar a leasuítear san ag uimhir thagartha 19 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). |
10 | Earraí is dóich leis na Coimisinéirí Ioncuim is compáirteanna no gabhálaisí (pe'ca déanta ar fad no go leathrannach dóibh) do ghléasanna radio-thelegrafaíochta (mar a mínítear san sa cheathrú colún) agus is d'aon tsaghas acu so leanas, sé sin le rá:— (a) callairí, (b) claochladáin, (c) tochardáin, (d) có-ghabhála de dhá earra no níos mó dhíobh san a luaidhtear sna míreanna san roimhe seo. | 60% | Ní déanfar an diúité forchuirtear le hAlt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), mar a leasuítear san le hachtacháin ina dhiaidh sin d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, i dtaobh earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so, ná fuil sí á hiomportáil chun í d'úsáid, no nár húsáideadh i, ach chun críche éigin seachas í úsáid mar chompáirt no mar ghabhálas do ghléas radio-thelegrafaíochta, déanfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an earra d'iomportáil gan an diúité luaidhtear ag an uimhir thagartha so do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar an earra ar í d'iomportáil d'aisíoc (fé mar is gá sa chás). Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. Sa dara colún agus sa cholún so cialluíonn an abairt “gléas radio-thelegrafaíochta” gléas chun teachtaireachtaí no conbharsáidí eile do thiomarnú agus do ghlacadh no do thiomarnú amháin no do ghlacadh amháin le radiothelegrafaíocht no le radiothelefónaíocht. |
11 | Na compáirteanna so leanas de bhróga agus de bhróga ísle (mar a mínítear iad san sa cheathrú colún), sé sin le rá;— (a) cásála don chuid deiridh (ar a dtugtar teanntáin de ghnáth), (b) cásála don bhairrcín (ar a dtugtar teanntáin bhairrcín de ghnáth), (c) tacaí don chaol (ar a dtugtar tacaí caoil de ghnáth), (d) sála cumtha bheidh déanta ar fad no nach mór ar fad d'adhmad. | Pé ráta acu so leanas gur as do gheobhfar, i gcás gach earra fé leith, an méid diúité is mó, sé sin le rá:— 60% nó trí feoirlinge an earra. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad gach diúité eile (más aon diúité é) is ionchurtha ar an earra. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Ní déanfar an diúité forchuirtear le hAlt 9 den Acht Airgid, 1934 (Uimh. 31 de 1934), mar a leasuítear san le hAlt 22 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 4 sa Séú Sceideal a ghabhann leis an Acht deiridh sin d'éileamh ná do ghearradh ar aon earra luaidhtear i mír (d) sa dara colún agus is ion churtha fén diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. Sa dara colún tá leis an bhfocal “bróg” agus leis an bhfocal “bróg íseal” na bríonna fé seach a cuirtear leo le fo-alt (5) d'Alt 9 den Acht Airgid 1934 (Uimh. 31 de 1934), chun crícheanna an ailt sin. |
12 | (a) Scáthanna lampa (pe'ca déanta ar fad no de mhórán dóibh) is dóich leis na Coimisinéirí Ioncuim do bheith déanta go substainteach d'abhar fhighte, no de pháipéar, no de tháirgeadh cheallulóis, no de phár, no d'aon abhar den tsaghas san, no de dhá abhar no níos mó acu san le chéile; (b) compáirteanna (bheidh déanta ar fad no de mhórán agus a bheidh déanta ar fad no nach mór ar fad d'aon abhar, no d'aon dá abhar no níos mó le chéile, den tsórt a luaidhtear sa mhír sin (a) roimhe seo) de scáthanna lampa. | (a) Ar scáthanna lampa—pé ráta acu so leanas gur as do gheobhfar, i gcás gach earra fé leith, an méid diúité is mó, sé sin le rá:— 50% no scilling an earra; (b) ar chompáirteanna:— 50%. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 4 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), agus a luaidhtear ag uimhir thagartha 7 sa Chéad Sceideal a ghabhann leis an Acht san. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. |
13 | (a) Earraí go mbeidh neoin-fheadáin feistithe ortha agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid mar fhógraí no mar fhógráin no chun crícheanna fógraíochta; (b) neoin-fheadáin iomlána is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'fheistiú ar earraí bheidh ceaptha, déanta agus oiriúnach chun iad d'úsáid sa tslí sin a luaidhtear sa mhír sin (a) roimhe seo; (c) claochladáin is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid i dteanta neoin-fheadán; (d) leitreacha, leitreadh, uimhreacha no pátrúin adhmaid no miotail is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid mar chúlra do neoinfheadáin in earraí atá oiriúnach chun iad d'úsáid sa tslí sin a luaidhtear sa mhír sin (a) roimhe seo. | 75% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 4 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), agus a luaidhtear ag uimhir thagartha 5 sa Chéad Sceideal a ghabhann leis an Acht san. Ní déanfar an diúité forchuirtear le hAlt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 15 i gCuid I den Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
14 | Clúdaigh urláir is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'abhar fhighte agus gan aon chúitsiúc, cúitsiúc saordha ná cúitsiúc bréige ná aon abhar dar táthchuid cúitsiúc do bheith ionta agus is fiú ceithre scillinge ar a laighead an tslat chearnach, ach gan áireamh do dhéanamh ar chlúdaigh urláir a bheidh déanta ar fad no nach mór ar fad de chaighir, de thuighe, de luachair, d'fhéar, no d'aon abhar don tsaghas san, no de dhá abhar no níos mó acu san le chéile. | 30% | Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 33 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
DARA SCEIDEAL.
Achtanna Airgid Airithe do Leasu.
CUID I.
Acht Airgid (Diuitethe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
1 | Alt 1. | Beidh éifeacht ag an bhforáil seo leanas maidir leis an diúité forchuirtear leis an Alt san 1, sé sin le rá:— “Pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, san do bheith ceart, féadfaidh na Coimisinéirí Ioncuim aon diúité do héilíodh agus do gearradh fé Alt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931), agus do híocadh ar aon earraí áirithe ar iad d'iomportáil no ar iad do sheachadadh o bhanna-stóras, d'aisíoc le haon duine áirithe fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur.” | An diúité Custum ar íle éadtrom hídrocarbóin mhinearáil. |
CUID II.
Acht Airgid (Diuitethe Custum) (Uimh 4), 1932 (Uimh. 34 de 1932).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
2 | Céad Sceideal, Cuid I, uimhir thagartha 16. | Sa dara colún ag an uimhir thagartha san 16 mar a leasuítear san ag uimhir thagartha 5 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933), cuirfear na focail “gan slata bambú d'áireamh” i ndeireadh fo-mhíre (27) de mhír (d). | An diúité ar earraí áirithe adhmaid. |
CUID III.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
3 | Céad Sceideal, uimhir thagartha 4. | Sa dara colún ag an uimhir thagartha san 4:— (a) scriosfar amach na focail “gur mó a mheáchaint ná trí púint an tslat chearnach agus,” agus | An diúité ar dhéanmhas mhiotail agus ar mhiota l leathnuithe. |
(b) scriosfar amach an focal “beartuithe” agus cuirfear an focal “oiriúnach” ina ionad. | |||
4 | Dara Sceideal, uimhir thagartha 2. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha san 2 d'éileamh ná do ghearradh ar aon chadhnra tirm is cuid, le linn é iomportáil de ghléas iomlán radiothelegrafaíochta is ionchurtha fén diúité forchuirtear le hAlt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), ach a ceadófar, de bhuadh Ailt 23 den Acht Airgid, 1935 (Uimh. 28 de 1935), d'iomportáil gan an diúité sin do bheith íoctha air. | An diúité ar chadhnraidh thiorma. |
CUID IV.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
5 | Ceathrú Sceideal, Cuid III. | (a) Ag uimhir thagartha 16 sa Cheathrú Sceideal san, déanfar na focail “no (fé réir cólíonadh na gcoinníollacha san fhorchuirfidh na Coimisinéirí Ioncuim) laistigh den am san a cheadóidh na Coimisinéirí Ioncuim” do chur sa dara colún i ndiaidh na bhfocal “in éineacht”. | Diúité the gluaisteáin cóshuimithe. |
(b) Ag uimhir thagartha 17 sa Cheathrú Sceideal san, déanfar na focail “no (fé réir cólíonadh na gcoinníollacha san fhorchuirfidh na Coimisinéirí Ioncuim) laistigh den am san a cheadóidh na Coimisinéirí Ioncuim” do chur sa dara colún i ndiaidh na bhfocal “in éineacht”. |
CUID V.
Acht Airgid (Foralacha Ilghneitheacha), 1935 (Uimh. 7 de 1935).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
6 | Alt 1. | Beidh éifeacht ag an bhforáil seo leanas maidir leis an diúité forchuirtear leis an Alt san 1, sé sin le rá:— “Pé uair is deimhin leis na Coimisinéirí Ioncuim go ndearnadh an diúité máil a forchuirtear le hAlt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), d'íoc ar aon íle éadtrom hídrocarbóin mhinearáil agus gur húsáideadh an íle sin, no go bhfuil beartuithe í d'úsáid, mar tháthchuid i ndéanamh earra nach de chineál íle éadtruime hídrocarbóin minearáil no nach earra ná fuil inti ach meascán no cumasc d'íleacha éadtroma hídrocarbóin minearáil (go n-abhar dathúcháin no táthchuid dá shamhail no dá éamuis), féadfaid méid an diúité sin do híocadh amhlaidh ar an íle sin d'aisíoc.” | An diúité máil ar íleacha éadtroma hídrocarbóin minearáil. |
CUID VI.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
7 | Céad Sceideal, uimhir thagartha 28. | I mír (c) sa dara colún ag an uimhir thagartha san 28 déanfar na focail “agus fós gan compáirteanna de sna compáirteanna san ná háirmhítear d'áireamh” do chur i ndiaidh na bhfocal “chré ghloinithe d'áireamh.” | An diúité ar fhearas chuisníochta. |
8 | Céad Sceideal, uimhir thagartha 29. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 29 d'éileamh, do ghearradh agus d'íoc do réir an ráta so leanas in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, sé sin le rá:— Pé ráta acu so leanas gur as do gheobhfar, i gcás gach earra fé leith, an méid diúité is mó, sé sin le rá, ráta is có-ionann le caoga per cent. de luach na hearra, no pé ráta acu so leanas a bhainfidh leis an gcás, sé sin le rá:— (i) má bhíonn an earra is ionchurtha fé dhiúité ocht n-órlach no fé bhun ocht n-órlach ar faid—sé scillinge an grós, no (ii) má bhíonn an earra is ionchurtha fé dhiúité níos mó ná ocht n-órlach ar faid—dhá scilling déag an grós. | An diúité ar phinn luaidhe criáin, etc. |
(b) Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 29 ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh earraí is ionchurtha fén diúité sin luaidhte sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta. |
CUID VII.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
9 | Céad Sceideal, uimhir thagartha 13. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 13 d'éileamh, do ghearradh agus d'íoc do réir sé scillinge an galún in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | An diúité ar lionn ubhall, agus ar lionn pioraí. |
(b) Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 13 ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh earraí is ionchrutha fén diúité sin luaidhte sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta. | |||
10 | Céad Sceideal, uimhir thagartha 27. | Sa dara colún ag an uimhir thagartha san 27, cuirfear isteach na míreanna breise seo leanas, sé sin le rá:— “(q) tacaí leabhair, (r) dubhadáin, (s) lampaí búird leictreachais agus seastáin do lampaí den tsórt san.” | An diúité ar earraí de cháiséin, etc., do leathnú. |
CUID VIII.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe | ||
11 | Tríú Sceideal. | Déanfar an uimhir thagartha, an tuairisc, agus an ráta diúité mhinimum so leanas do chur i ndeireadh Coda III den Tríú Sceideal san, sé sin le rá:— | Rátaí diúité mhinimum ar bhaill éadaigh agus ar chóir ghléasta phearsanta. | ||
31a | Earraí is dóich leis na Coimisinéirí Ioncium is carabhait atá oiriúnach d'fhir no do bhuachaillí, gan carabhait d'áireamh a bheidh buan-chumtha le linn iad d'iomportáil ná fós earraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur i Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann, no in Inse Mara nIocht, no in Oileán Manann, no i dTiarnas Cheanada, do rinneadh iad. | 3d. an earra. | |||
| |||||
TRIU SCEIDEAL.
Diuitethe Custum go gCuirtear Deireadh Leo.
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear no le n-a Mínítear an Diúité | Mion-innste ar an Diúité | Tuairisc Ghenerálta ar an Diúité |
1 | An diúité forchuirtear leis an Alt san 2. | An diúité ar phaidríní. | |
2 | An tAcht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), Ailt 4 agus uimhir thagartha 5 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 5. | An diúité ar fhógráin neoinfheadáin. |
3 | An tAcht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), Alt 4 agus uimhir thagartha 7 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 7. | An diúité ar scáthanna lampa áirithe. |
4 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 2 sa Chéad Sceideal, mar a leasuítear san ag uimhir thagartha 13 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | An diúité luaidhtear ag an uimhir thagartha san 2 mar a leasuítear san ag an uimhir thagartha san 13. | An diúité ar mhúchairí tóiteán áirithe. |
5 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 7 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 7. | An diúité ar eolasáin ghluaisteán. |
6 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 15 sa Chéad Sceideal, mar a leasuítear san ag uimhir thagartha 16 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935). | An diúité luaidhtear ag an uimhir thagartha san 15, mar a leasuítear san ag an uimhir thagartha san 16, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar earraí luaidhtear i mír (b) no i mír (c) sa dara colún ag an uimhir thagartha san 15. | An diúité ar chleatha golf agus ar bhasa agus ar lorga dhóibh. |
7 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 11 agus uimhir thagartha 6 sa Dara Sceideal, mar a leasuítear san ag uimhir thagartha 19 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | An diúité luaidhtear ag an uimhir thagartha san 6 mar a leasuítear san ag an uimhir thagartha san 19. | An diúité ar rís. |
8 | An tAcht Airgid, 1937 (Uimh. 18 de 1937), Alt 5 agus uimhir thagartha 28 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 28. | An diúité ar phaisteanna greamuitheacha. |
Number 25 of 1938.
FINANCE ACT, 1938.
ARRANGEMENT OF SECTIONS
Income Tax.
Income Tax in Relation to Administration of Estates.
Supplementary provisions as to absolute interests in residue. | |
Customs and Excise.
Exemption of certain articles for the use of blind persons from all customs duties. | |
Death Duties.
Estate duty on cesser by death of a limited interest in settled property. | |
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax. |
Miscellaneous and General.
Acts Referred to | |
No. 27 of 1924 | |
No. 28 of 1925 | |
No. 35 of 1926 | |
No. 38 of 1927 | |
No. 32 of 1929 | |
No. 20 of 1930 | |
No. 31 of 1931 | |
No. 43 of 1931 | |
No. 20 of 1932 | |
No. 52 of 1933 | |
No. 15 of 1933 | |
No. 31 of 1934 | |
No. 37 of 1934 | |
No. 28 of 1935 | |
No. 7 of 1935 | |
No. 31 of 1936 | |
No. 18 of 1937 | |
No. 15 of 1937 | |
No. 12 of 1938 | |
Number 25 of 1938.
FINANCE ACT, 1938.
PART I.
Income Tax.
Income tax and sur-tax for the year 1938-39.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1938, at the rate of four shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1938, 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 was charged for the year beginning on the 6th day of April, 1937.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1938, 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, 1938.
Exemption from section 2 of the Finance Act, 1937.
2.—(1) Section 2 (which contains provisions as to income settled on children) of the Finance Act, 1937 (No. 18 of 1937), shall not apply to any income which, by virtue or in consequence of a settlement and during the life of the settlor, is in any year of assessment paid or payable or accumulated to or for the benefit of a child of the settlor if the settlor proves to the satisfaction of the Revenue Commissioners—
(a) that the aggregate amount of such income so paid, payable, or accumulated in such year does not exceed sixty pounds, and
(b) that at the beginning of such year such child is over the age of sixteen years and is permanently incapacitated by mental or physical infirmity from maintaining himself and from receiving full-time instruction at a university, college, school, or other educational establishment, and
(c) that such child is not entitled for such year to income exceeding in the aggregate forty pounds, exclusive of income to which the said section 2 would have applied if this section had not been enacted.
(2) The words “child” and “settlement” respectively have in this section the same meanings as they respectively have in the said section 2 of the Finance Act, 1937.
Extension of section 8 of the Finance Act, 1932.
3.—(1) Where the amount of an allowance to which section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), applied before the passing of the Army Pensions Act, 1937 (No. 15 of 1937), has been increased by virtue of section 4 of the said Army Pensions Act 1937, the said section 8 of the Finance Act, 1932, shall apply, and be deemed always to have applied, to the whole of such allowance as so increased in amount.
(2) Section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), shall extend and apply and be deemed always to have extended and applied to every allowance granted under section 12 of the Army Pensions Act, 1932 (No. 24 of 1932), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, and, where the amount of any such allowance has been increased by virtue of section 18 of the Army Pensions Act, 1937 (No. 15 of 1937), the said section 8 shall apply, and be deemed always to have applied to the whole of such allowance as so increased in amount.
Amendment of section 3 of the Finance Act, 1925.
4.—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 sub-section in lieu of sub-section (2) now contained therein and the said section 3 shall be construed and have effect accordingly, that is to say:—
“(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, all wound and disability pensions granted under the Army Pensions Acts, 1923 to 1937, and all gratuities in respect of wounds or disabilities similarly granted, and the said section 16 shall be construed and have effect accordingly.”
Amendments of Schedule C and consequential amendments of Schedule D.
5.—(1) For all the purposes of income tax chargeable under Schedule C of the Income Tax Act, 1918, or under Case III of Schedule D of that Act, the expression “public revenue” wherever it occurs in the said Schedule C (including the Rules applicable to that Schedule) or in Rule 1 of the Rules applicable to the said Case III shall (except where the context otherwise requires) be construed and have effect as including the public revenue of any Government whatsoever and the revenue of any public authority or institution in any country outside Ireland.
(2) Where a banker or any other person in Ireland, by means of coupons received from another person or otherwise on his behalf, obtains payment of any foreign dividends elsewhere than in Ireland, the tax under Schedule C of the Income Tax Act, 1918, shall extend to those dividends, and the person obtaining payment of the said dividends shall be treated for the purposes of the paying agents rules as if he were intrusted with the payment thereof.
(3) Where a banker in Ireland sells or otherwise realises coupons for any foreign dividends and pays over the proceeds of such realisation to or carries such proceeds to the account of any person, the tax under Schedule C of the Income Tax Act, 1918, shall extend to such proceeds and the paying agents rules shall apply to such proceeds as if they were dividends to which those rules apply and to the said banker as if he were a person intrusted with the payment thereof.
(4) Where a dealer in coupons in Ireland purchases coupons for any foreign dividends otherwise than from a banker or another dealer in coupons, the tax under Schedule C of the Income Tax Act, 1918, shall extend to the price paid on such purchase, and the paying agents rules shall apply to such price as if it were a dividend to which those rules apply and to the said dealer as if he were a person intrusted with the payment thereof.
(5) Where tax in respect of any such proceeds as are mentioned in sub-section (3) of this section or in respect of any such price as is mentioned in sub-section (4) of this section has been accounted for under the paying agents rules by any banker or any dealer in coupons and the Special Commissioners are satisfied that the dividends payable on the coupons in relation to which such proceeds or such price arises have been subsequently paid in such manner that tax has been deducted from such dividends under any of the rules applicable to Schedule C of the Income Tax Act, 1918, the tax so deducted shall be repaid.
(6) The foregoing provisions (except sub-section (1) ) of this section shall apply and have effect for the purposes of Rule 7 of the Miscellaneous Rules applicable to Schedule D of the Income Tax Act, 1918, with the necessary modifications.
(7) In this section—
the expression “paying agents rules” means that set of Rules applicable to Schedule C of the Income Tax Act, 1918, the heading of which begins with the words “Rules as to interest, etc., with the payment of which persons”,
the word “banker” includes a person acting as a banker,
the words and expression “dividends”, “coupons”, and “coupons for any dividends” have the same meanings as they respectively have in the paying agents rules,
the expression “foreign dividends” means dividends payable elsewhere than in Ireland, whether they are or are not also payable in Ireland.
(8) Schedule C and Schedule D of the Income Tax Act, 1918, shall have, and shall be deemed always to have had, effect subject to the provisions of this section.
Provisions in regard to transfers of income arising from securities.
6.—(1) Where in any year of assessment the owner (in this section referred to as the owner) of any securities sells or transfers the right to receive any particular interest payable (whether before or after such sale or transfer) in respect of the said securities without selling or transferring the said securities, then and in every such case the following provisions shall apply and have effect, that is to say:—
(a) for all the purposes of the Income Tax Acts, the said interest (whether it would or would not be chargeable to tax if this section had not been enacted)—
(i) shall be deemed to be the income of the owner or, where the owner is not the beneficial owner of the said securities and some other person (in this section referred to as the beneficiary) is beneficially entitled to the income arising from the said securities, the income of the beneficiary, and
(ii) shall be deemed to be income of the owner or the beneficiary (as the case may be) for the said year of assessment, and
(iii) shall not be deemed to be income of any other person, and
(iv) shall, where the proceeds of the said sale or transfer are chargeable to tax under Schedule C of the Income Tax Act, 1918 or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of that Act, be deemed to be equal in amount to the amount of the said proceeds;
(b) where the said right to receive the said particular interest is subsequently sold, transferred, or otherwise realised, the proceeds of such subsequent sale, transfer, or other realisation shall not be deemed, for any of the purposes of the Income Tax Acts, to be income of the person by or on whose behalf such subsequent sale, transfer, or other realisation is made or effected;
(c) where the said securities are of such character that the interest payable in respect thereof may be paid without deduction of tax, the owner or beneficiary (as the case may be) shall be chargeable to tax under Case VI of Schedule D of the Income Tax Act, 1918, in respect of any interest payable in respect of the said securities which is deemed by virtue of this section to be his income, unless he shows either that such interest has borne tax or that the proceeds of a sale, transfer, or other realisation of the right to receive such interest have been charged to tax under the said Schedule C or under the said Rule 7;
(d) where, in any case to which the next preceding paragraph of this sub-section applies, the computation of the tax in respect of the interest which is by that paragraph made chargeable under Case VI of the said Schedule D would, if that interest had been chargeable under Case III of the said Schedule D, have been made by reference to the amount received in Ireland, the said tax chargeable pursuant to the said next preceding paragraph shall be computed on the full amount of the sums received in Ireland in the said year of assessment or in any subsequent year of assessment in which the owner remains the owner of the said securities;
(e) nothing in this sub-section shall affect any provision of the Income Tax Acts authorising or requiring the deduction of tax from any interest which is deemed by virtue of this sub-section to be income of the owner or of the beneficiary or from the proceeds of any such subsequent sale, transfer, or other realisation as is hereinbefore mentioned of the right to receive the said particular interest.
(2) The Revenue Commissioners may by notice in writing require any person to furnish to them, within such time (not being less than twenty-eight days from the service of such notice) as shall be specified in such notice, with such particulars in relation to all securities of which such person was the owner at any time during the period specified in such notice as the Revenue Commissioners may consider to be necessary for the purposes of this section or for the purpose of discovering whether tax has been borne in respect of the interest payable in respect of the said securities or whether the proceeds of any sale, transfer, or other realisation of the right to receive the interest in respect of the said securities has been charged to tax under Schedule C of the Income Tax Act, 1918, or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of the said Act.
(3) Every person who, having been served with a notice under the next preceding sub-section of this section, fails without reasonable excuse to comply with such notice within the time limited in that behalf shall be liable to a penalty not exceeding fifty pounds and, after judgment has been given for that penalty, to a further penalty of the like amount for every day during which the failure continues.
(4) In this section—
the word “interest” includes dividends, annuities, and shares of annuities;
the word “securities” includes stocks and shares of all descriptions.
(5) This section shall apply and have effect in relation to every year of assessment which began before the 6th day of April, 1938, as well as every year of assessment beginning on or after that date,
Funding bonds issued in respect of interest on certain debts.
7.—(1) Where any funding bonds are issued to a creditor in respect of any liability to pay interest on a debt to which this section applies, the issue of those bonds shall be treated for all the purposes of the Income Tax Acts as if it were the payment of an amount of the said interest equal to the value of the said bonds at the time of the issue thereof, and the redemption of the said bonds shall not be treated for any of the said purposes as payment of the said interest or any part thereof.
(2) This section applies to all debts owing by any government, public authority, or public institution whatsoever or wheresoever and to all debts owing by any body corporate whatsoever or wheresoever.
(3) In this section the expression “funding bonds” includes all bonds, stocks, shares, securities, and certificates of indebtedness.
(4) This section shall apply and have effect in relation to every year of assessment which began before the 6th day of April, 1938, as well as every year of assessment beginning on or after that date.
PART II.
Income Tax in Relation to Administration of Estates.
Interpretation and definitions for Part II.
8.—(1) For the purposes of this Part of this Act—
(a) a person shall be deemed to have an absolute interest in the residue of the estate of a deceased person, or in a part thereof, if and so long as the capital of the residue or of that part thereof (as the case may be) would, if the residue had been ascertained, be properly payable to him, or to another in his right, for his benefit, or is properly so payable, whether directly by the personal representatives or indirectly through a trustee or other person;
(b) a person shall be deemed to have a limited interest in the residue of the estate of a deceased person, or in a part thereof, during any period (other than a period during which he has an absolute interest in the residue or in that part thereof, as the case may be) where the income of the residue or of that part thereof (as the case may be) for that period would, if the residue had been ascertained at the commencement of that period, be properly payable to him, or to another in his right, for his benefit, whether directly or indirectly as aforesaid;
(c) real estate included (either by a specific or a general description) in a residuary gift made by the will of a testator shall be deemed to be a part of the residue of his estate and not to be the subject of a specific disposition.
(2) In this Part of this Act—
(a) the expression “personal representatives” means, in relation to the estate of a deceased person, his executors as defined by paragraph (d) of sub-section (1) of section 22 of the Finance Act, 1894, and includes persons having in relation to the deceased under the law of another country any functions corresponding to the functions for administration purposes under the law of Ireland of executors as so defined, and references to personal representatives as such shall be construed as references to the executors in their capacity as having such functions as aforesaid;
(b) the expression “specific disposition” means a specific devise or bequest made by a testator, and includes any disposition having, whether by virtue of any enactment or otherwise, under the law of Ireland' or of another country an effect similar to that of a specific devise or bequest under the law of Ireland;
(c) the expression “charges on residue” means, in relation to the estate of a deceased person, the following liabilities properly payable thereout and interest payable in respect of those liabilities, that is to say,—
(i) funeral, testamentary, and administration expenses and debts,
(ii) general legacies (including in the case of an intestacy the sum of five hundred pounds to which the widow of the intestate is entitled under the Intestates Estates Act, 1890), demonstrative legacies, and annuities, and
(iii) any other liabilities of his personal representatives as such,
but, in the case of any such liabilities which, as between persons interested under a specific disposition or in such a legacy as aforesaid or in an annuity and persons interested in the residue of the estate, fall exclusively or primarily upon the property that is the subject of the specific disposition or upon the legacy or annuity, includes only such part (if any) of those liabilities as fall ultimately upon the residue;
(d) references to the “aggregate income of the estate” of a deceased person for any year of assessment shall be construed as references to the aggregate income from all sources for that year of the personal representatives of the deceased as such, treated as consisting of—
(i) any such income which is chargeable to Irish income tax by deduction or otherwise, such income being computed at the amount on which that tax falls to be borne for that year, and
(ii) any such income which would have been so chargeable if it had arisen in Ireland to a person resident and ordinarily resident therein, such income being computed at the full amount thereof actually arising during that year, less such deductions as would have been allowable if it had been charged to Irish income tax, but excluding any income from property devolving on the personal representatives otherwise than as assets for payment of the debts of the deceased;
(e) the expressions “Irish estate” and “foreign estate” mean respectively, as regards any year of assessment—
(i) an estate the income whereof comprises only income which either has borne Irish income tax by deduction or in respect of which the personal representatives are directly assessable to Irish income tax, other than an estate any part of the income of which is income in respect of which the personal representatives are entitled to claim exemption from Irish income tax by reference to the fact that they are not resident or not ordinarily resident in Ireland, and
(ii) an estate other than an Irish estate;
(f) references to sums paid include references to assets that are transferred or that are appropriated by a personal representative to himself, and to debts that are set off or released;
(g) references to sums payable include references to assets as to which an obligation to transfer or a right of a personal representative to appropriate to himself is subsisting on the completion of the administration and to debts as to which an obligation to release or set off, or a right of a personal representative so to do in his own favour, is then subsisting;
(h) references to amount in relation to such assets as aforesaid shall be construed as references to the value thereof at the date on which they were transferred or appropriated, or at the completion of the administration, as the case may require, and, in relation to such debts, as references to the amount thereof.
(3) In a case in which different parts of the estate of a deceased person are the subjects respectively of different residuary dispositions, this Part of this Act shall have effect in relation to each of those parts, with the substitution for references to the estate of references to that part of the estate, and the substitution for references to the personal representatives of the deceased as such of references to the said personal representatives in their capacity as having the functions referred to in paragraph (a) of sub-section (2) of this section in relation to that part of the estate.
Commencement of Part II.
9.—(1) This Part of this Act—
(a) shall, in relation to amounts deemed by virtue of the next following section of this Act to have been paid as income, have effect for the purpose of assessment to income tax and to sur-tax for the year beginning on the 6th day of April, 1937, and every subsequent year and for the purpose of reliefs for that year and every such subsequent year, and
(b) shall, in relation to amounts deemed by virtue of the second following section of this Act to have been paid as income, have effect for the purpose of assessment to income tax and to sur-tax for the year beginning on the 6th day of April, 1938, and every subsequent year and for the purpose of reliefs for that year and every such subsequent year, and
(c) shall apply in relation to the estate of a deceased person whether he died before or after the commencement of the year beginning on the 6th day of April, 1937, or the year beginning on the 6th day of April, 1938, as the case may be.
(2) Section 30 (which relates to cases in which a charity is entitled to a residue) of the Finance Act, 1922, shall not apply to income for the year beginning on the 6th day of April, 1938, or any subsequent year.
(3) Any relief given to any person before the passing of this Act in respect of any income in respect of which that person is entitled to relief by virtue of this Part of this Act shall be taken as having been given on account of the relief to which he is so entitled.
Provisions as to limited interests in residue.
10.—(1) The following provisions of this section shall have effect in relation to a person who, during the period commencing on the death of a deceased person and ending on the completion of the administration of the estate of such deceased person (in this Part of this Act referred to as “the administration period”) or during a part of that period, has a limited interest in the residue of the said estate or in a part thereof.
(2) When any sum has been paid during the administration period in respect of that limited interest the amount thereof shall, subject to the provisions of the next following sub-section of this section, be deemed for all the purposes of the Income Tax Acts to have been paid to that person as income for the year of assessment in which that sum was paid, or, in the case of a sum paid in respect of an interest that has ceased, for the last year of assessment in which it was subsisting.
(3) On the completion of the administration of the estate—
(a) the aggregate amount of all sums paid before, or payable on, the completion of the administration in respect of that limited interest shall be deemed to have accrued due to that person from day to day during the administration period or the part thereof during which he had that interest (as the case may be) and to have been paid to him as it accrued due;
(b) the amount deemed to have been paid to that person by virtue of the foregoing paragraph of this sub-section in any year of assessment shall be deemed for all the purposes of the Income Tax Acts to have been paid to him as income for that year; and
(c) where the amount which is deemed to have been paid to that person as income for any year by virtue of this sub-section is less or greater than the amount deemed to have been paid to him as income for that year by virtue of the next preceding sub-section of this section, such adjustments shall be made as are hereafter provided in this Part of this Act.
(4) Any amount which is deemed to have been paid to that person as income for any year by virtue of this section shall—
(a) in the case of an Irish estate be deemed to be income of such an amount as would after deduction of income tax at the standard rate of tax for that year be equal to the amount deemed to have been so paid, and to be income that has borne income tax at the standard rate of tax;
(b) in the case of a foreign estate, be deemed to be income of the amount deemed to have been so paid, and shall be chargeable to income tax under Case III of Schedule D of the Income Tax Act, 1918, as if it were income arising from securities in a place out of Ireland.
(5) Where a person has been charged to income tax for any year by virtue of this section in respect of an amount deemed to have been paid to him as income in respect of an interest in a foreign estate and any part of the aggregate income of that estate for that year has borne Irish income tax by deduction or otherwise, the income in respect of which he has been so charged to tax shall, on proof of the facts to the satisfaction of the Special Commissioners, be reduced by an amount bearing the same proportion thereto as the amount of the said income which has borne Irish income tax bears to the amount of the said aggregate income:
Provided that where relief has been so given, such part of the amount in respect of which he has been charged to income tax as corresponds to the said proportion shall, for the purposes of sur-tax, be deemed to represent income of such an amount as would after deduction of income tax at the standard rate of tax be equal to that part of the amount charged.
Provisions as to absolute interests in residue.
11.—(1) The following provisions of this section shall have effect in relation to a person who, during the administration period or during a part of that period, has an absolute interest in the residue of the estate of a deceased person or in a part thereof.
(2) There shall be ascertained in accordance with the next succeeding section the amount of the residuary income of the estate for each whole year of assessment, and for each broken part of a year of assessment, during which—
(a) the administration period was current, and
(b) that person had that interest,
and the amount so ascertained in respect of any year or part of a year or, in the case of a person having an absolute interest in a part of a residue, a proportionate part of that amount, is in this Part of this Act referred to as the “residuary income” of that person for that year of assessment.
(3) When any sum or sums has or have been paid during the administration period in respect of that absolute interest, the amount of that sum or the aggregate amount of those sums shall, subject to the provisions of the next following sub-section of this section be deemed for all the purposes of the Income Tax Acts to have been paid to that person as income to the extent to which, and for the year or years of assessment for which, he would have been treated for those purposes as having received income if he had had a right to receive in each year of assessment—
(a) in the case of an Irish estate, his residuary income for that year less income tax for that year, at the standard rate of tax, or
(b) in the case of a foreign estate, his residuary income for that year,
and that sum or the aggregate of those sums had been available for application primarily in or towards satisfaction of those rights as they accrued and had been so applied.
In the case of an Irish estate, any amount which is deemed to have been paid to that person as income for any year by virtue of this sub-section shall be deemed to be income of such an amount as would after, deduction of income tax at the standard rate of tax for that year be equal to the amount deemed to have been so paid, and to be income which has borne income tax at the standard rate of tax.
(4) On the completion of the administration of the estate—
(a) the amount of the residuary income of that person for any year of assessment shall be deemed for all the purposes of the Income Tax Acts to have been paid to him as income for that year, and in the case of an Irish estate shall be deemed to have borne tax by reference to the standard rate of tax; and
(b) where the amount which is deemed to have been paid to that person as income for any year by virtue of this sub-section is less or greater than the amount deemed to have been paid to him as income for that year by virtue of the next preceding sub-section of this section, such adjustments shall be made as are hereafter provided in this Part of this Act.
(5) In the case of a foreign estate, any amount which is deemed to have been paid to that person as income for any year by virtue of this section shall be deemed to be income of that amount, and shall be chargeable to income tax under Case III of Schedule D of the Income Tax Act, 1918, as if it were income arising from securities in a place out of Ireland.
(6) Where a person has been charged to income tax by virtue of this section in the circumstances mentioned in sub-section (5) of the next preceding section of this Part of this Act, the provisions of that sub-section shall have effect as they have effect where a person has been charged to income tax by virtue of that section in those circumstances.
Supplementary provisions as to absolute interests in residue.
12.—(1) The amount of the residuary income of an estate for any year of assessment shall be ascertained by deducting from the aggregate income of the estate for that year—
(a) the amount of any annual interest, annuity, or other annual payment for that year which is a charge on residue and the amount of any payment made in that year in respect of any such expenses incurred by the personal representatives as such in the management of the assets of the estate as, in the absence of any express provision in a will, would be properly chargeable to income, but excluding any such interest, annuity, or payment allowed or allowable in computing the aggregate income of the estate; and
(b) the amount of any of the aggregate income of the estate for that year to which a person has on or after assent become entitled by virtue of a specific disposition either for a vested interest during the administration period or for a vested or contingent interest on the completion of the administration.
(2) In the event of its appearing, on the completion of the administration of an estate in the residue of which, or in a part of the residue of which, a person had an absolute interest at the completion of the administration, that the aggregate of the benefits received in respect of that interest does not amount to as much as the aggregate for all years of the residuary income of the person having that interest, his residuary income for each year shall be reduced for the purpose of the next preceding section of this Part of this Act by an amount bearing the same proportion thereto as the deficiency bears to the aggregate for all years of his residuary income.
In this sub-section the expression “benefits received” in respect of an absolute interest means the following amounts in respect of all sums paid before, or payable on, the completion of the administration in respect of that interest, that is to say:—
(a) as regards a sum paid before the completion of the administration, in the case of an Irish estate such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which that sum was paid, be equal to that sum or, in the case of a foreign estate, the amount of that sum, and
(b) as regards a sum payable on the completion of the administration, in the case of an Irish estate such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which the administration is completed, be equal to that sum or, in the case of a foreign estate, the amount of that sum.
(3) In the application of the next preceding sub-section of this section to a residue or a part of a residue in which a person other than the person having an absolute interest at the completion of the administration had an absolute interest at any time during the administration period, the aggregates therein mentioned shall be computed in relation to those interests taken together, and the residuary income of that other person also shall be subject to reduction thereunder.
Special provisions as to certain interests in residue.
13.—(1) Where the personal representatives of a deceased person have as such a right in relation to the estate of another deceased person such that, if that right were vested in them for their own benefit, they would have an absolute or a limited interest in the residue of that estate or in a part thereof, they shall be deemed to have that interest notwithstanding that that right is not vested in them for their own benefit, and any amount deemed to be paid to them as income by virtue of this Part of this Act shall be treated as part of the aggregate income of the estate of the person whose personal representatives they are.
(2) Where different persons have successively during the administration period absolute interests in the residue of the estate of a deceased person or in a part thereof, sums paid during that period in respect of the residue or of that part thereof, as the case may be, shall be treated for the purpose of this Part of this Act as having been paid in respect of the interest of the person who first had an absolute interest therein up to the amount of—
(a) in the case of an Irish estate, the aggregate for all years of that person's residuary income less income tax at the standard rate of tax, or
(b) in the case of a foreign estate, the aggregate for all years of that person's residuary income,
and, as to any balance up to a corresponding amount, in respect of the interest of the person who next had an absolute interest therein, and so on.
(3) Where upon the exercise of a discretion any of the income of the residue of the estate of a deceased person for any period (being the administration period or a part thereof) would, if the residue had been ascertained at the commencement of that period, be properly payable to any person, or to another in his right, for his benefit, whether directly by the personal representatives or indirectly through a trustee or other person, the amount of any sum paid pursuant to an exercise of the discretion in favour of that person shall be deemed for all the purposes of the Income Tax Acts to have been paid to that person as income for the year of assessment in which it was paid, and the provisions of sub-sections (4) and (5) of the third section in this Part of this Act shall have effect in relation to an amount which is deemed to have been paid as income by virtue of this sub-section.
Provisions as to adjustments and furnishing of information.
14.—(1) Where, on the completion of the administration of an estate, any amount is deemed by virtue of this Part of this Act to have been paid to any person as income for any year of assessment and either—
(a) that amount is greater than the amount that has previously been deemed to have been paid to him as income for that year by virtue of this Part of this Act, or
(b) no amount has previously been so deemed to have been paid to him as income for that year,
an assessment or additional assessment may be made upon him for that year and tax charged accordingly or, on a claim being made for the purpose, any relief or additional relief to which he may be entitled shall be allowed accordingly.
(2) Where, on the completion of the administration of an estate, any amount is deemed by virtue of this Part of this Act to have been paid to any person as income for any year of assessment, and that amount is less than the amount that has previously been so deemed to have been paid to him, then—
(a) if an assessment has already been made upon him for that year, such adjustments shall be made in that assessment as may be necessary for the purpose of giving effect to the provisions of this Part of this Act which take effect on the completion of the administration, and any tax overpaid shall be repaid, and
(b) if—
(i) any relief has been allowed to him by reference to the amount which has been previously deemed as aforesaid to have been paid to him as income for that year, and
(ii) the amount of that relief exceeds the amount of relief which could have been given by reference to the amount which, on the completion of the administration, is deemed to have been paid to him as income for that year,
the relief so given in excess may, if not otherwise made good, be charged under Case VI of Schedule D of the Income Tax Act, 1918, and recovered from that person accordingly.
(3) Notwithstanding anything contained in the Income Tax Acts, the time within which an assessment or additional assessment may be made for the purposes of this Part of this Act, or an assessment may be adjusted for those purposes, or a claim for relief may be made by virtue of this Part of this Act, shall not expire before the end of the third year following the year of assessment in which the administration of the estate in question was completed.
(4) The Revenue Commissioners may by notice in writing require any person being or having been a personal representative of a deceased person, or having or having had an absolute or a limited interest in the residue of the estate of a deceased person or in a part thereof, to furnish them (within such time as they may direct, not being less than twenty-eight days) with such particulars as they think necessary for the purposes of this Part of this Act, and if that person without reasonable excuse fails to comply with the notice he shall be liable to a penalty not exceeding fifty pounds, and, after judgment has been given for that penalty, to a further penalty of the like amount for each day during which that failure continues.
PART III.
Customs and Excise.
Imposition of duties in the First Schedule.
15.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported on or after the 13th day of May, 1938, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—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 said duty any articles chargeable with 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).
(5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
(6) An article shall not be deemed, for the purposes of this section and the First Schedule to this Act, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under sub-section (1) of section 8 of the Finance Act, 1919, for the purposes of that section is the result of labour within that country.
(7) In this section and the First Schedule to this Act, the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man.
Duty on certain articles of iron or steel.
16.—(1) A duty of customs at the rate of an amount equal to thirty-seven and one-half per cent, of the value of the article shall be charged, levied, and paid on every of the following articles which is imported on or after the 1st day of November, 1938, that is to say:—
(a) articles of iron or steel of any of the following descriptions which, in the opinion of the Revenue Commissioners, are suitable for use in building construction and are not fabricated, that is to say:—
(i) angles,
(ii) channels,
(iii) girders,
(iv) joists,
(v) tees;
(b) articles of iron or steel which are, in the opinion aforesaid, of any of the following descriptions, that is to say:—
(i) squares,
(ii) flats,
(iii) hoop,
(iv) skelp,
(v) strip other than strip suitable for the manufacture of safety razor blades,
(vi) bars,
(vii) rods or rounds,
(viii) sheets,
(ix) plates,
(x) tinplates,
(xi) light rails not exceeding thirty pounds in weight per linear yard;
(c) galvanised corrugated iron or steel, whether worked or unworked.
(2) The duty imposed by this section, in so far as it is chargeable on articles mentioned in paragraph (c) of sub-section (1) of this section, is in lieu of the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 30 shall not be charged or levied on any article imported on or after the 1st day of November, 1938.
(3) The duty imposed by this section shall not be charged or levied on any article which would, but for this sub-section, be chargeable with that duty and is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada and (in any case) to be comprised within one of the following classes or descriptions of articles, that is to say:—
(a) brassed strips; steel strips for manufacture of corsets; tempered steel lathing;
(b) cast steel sheets and plates for guillotine knives; mica steel sheets and plates; stainless steel sheets and plates;
(c) asphalt coated sheets and plates; bitumen coated sheets and plates; silver finish sheets and plates; stainless steel sheets and plates coated.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(5) 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 imposed by this section any articles chargeable with that 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).
(6) An article shall not be deemed for the purposes of this section to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under sub-section (1) of section 8 of the Finance Act, 1919, for the purposes of that section is the result of labour within that country.
Exemption of fire brigade vehicles from all customs duties.
17.—Whenever the Revenue Commissioners are satisfied that a vehicle imported on or after the 13th day of May, 1938, is designed and constructed for use (otherwise than merely carrying persons) for or in connection with extinguishing fires or rescuing persons from burning buildings, they may, subject to compliance with such conditions as they may think fit to impose, permit such vehicle, and every (if any) article which is imported with such vehicle and is, in their opinion, a part of the normal equipment, of such vehicle or an accessory normally carried in such vehicle to be imported without payment of any duty of customs or repay any such duty paid on such vehicle or any such article on the importation thereof.
Exemption of certain articles for the use of blind persons from all customs duties.
18.—Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article imported on or after the 13th day of May, 1938, is designed, constructed, and intended specifically or primarily for the use of blind persons and is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of any duty of customs or repay any such duty paid on such article on the importation thereof.
Amendments of certain Finance Acts.
19.—(1) Every Act mentioned at the head of a Part of the Second Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Second Schedule shall be amended in the manner stated in the third column of the said Part of the said Second Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Second Schedule to this Act shall have effect as on and from the 13th day of May, 1938.
(3) The particulars stated in the fourth column of the Second Schedule to this Act are inserted in the said Second Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Second Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Second Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in that Schedule.
Termination of certain customs duties.
20.—(1) The several duties mentioned in the third column of the Third Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Third Schedule shall not be charged or levied on any articles imported on or after the 13th day of May, 1938.
(2) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate identification of the several duties mentioned in the third column of that 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 Third Schedule.
Amendment of the Hawkers Act, 1888.
21.—(1) Notwithstanding anything contained in sub-section (1) of section 3 of the Hawkers Act, 1888, or in sub-section (2) of section 12 of the Finance Act, 1930 (No. 20 of 1930), the duty of excise to be paid on an excise licence issued under section 3 of the Hawkers Act, 1888, in respect of any period commencing after the 31st day of March, 1939, shall be charged, levied, and paid at whichever of the following amounts is applicable, that is to say:—
(a) on any such licence issued to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of the said section 12 of the Finance Act, 1930, and travels with a horse or other beast bearing or drawing burden—four pounds, and
(b) on every other such licence—twenty pounds.
(2) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is four pounds, such person shall be liable on summary conviction of such offence to an excise penalty of twenty pounds.
(3) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is twenty pounds, such person shall be liable on summary conviction of such offence to an excise penalty of one hundred pounds.
Certain exemptions from entertainments duty.
22.—(1) Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—
(a) that the entertainment is promoted by the Irish Amateur Billiards Association or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of billiards, or
(b) that the entertainment is promoted by the Irish Chess Union or by a club duly affiliated to or under the direct control of that Union and that the entertainment consists solely of an exhibition of the game of chess, or
(c) that the entertainment is promoted by the Irish Squash Rackets Association or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of squash rackets, or
(d) that the entertainment consists solely of an exhibition of aeronautics.
(2) Section 20 (which relates to an exemption from entertainments duty) of the Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended by deleting therefrom the words “and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles”.
Bounty on certain destroyed tobacco.
23.—Whenever tobacco grown in Ireland after the 1st day of January, 1934, and allocated to a manufacturer under the Tobacco Act, 1934 (No. 37 of 1934), is, whether before or after the passing of this Act, found to be unfit for manufacture and is destroyed with the consent of the Minister for Industry and Commerce, the Revenue Commissioners shall, out of money provided by the Oireachtas, pay on every pound of such tobacco to the said manufacturer a bounty of whichever of the following amounts is applicable, that is to say:—
(a) if such tobacco was so destroyed in the premises of the said manufacturer, an amount equal to the difference per pound between the excise duty paid on such tobacco and the customs duty chargeable, at the time at which the said excise duty was paid, on like tobacco not grown in Ireland;
(b) if such tobacco was so destroyed in a bonded warehouse, an amount equal to the difference per pound between the excise duty chargeable on such tobacco and the customs duty chargeable, at the time at which such tobacco was so destroyed, on like tobacco not grown in Ireland.
Power to require information and production of documents.
24.—(1) Where an entry or specification of goods or a shipping bill for goods has been delivered for the purposes of any Act (including this Act and any Act passed after this Act) relating to the customs, an officer of customs and excise may, at any time within three years after such delivery, require any person concerned with the importation or the exportation (as the case may be) of such goods to do either or both of the following things, that is to say:—
(a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such goods as is reasonably required by such officer and is in the possession or procurement of such person;
(b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such goods as are reasonably required by such officer and are in the possession, custody, or procurement of such person.
(2) Every person who fails or refuses to do anything which he is required under this section by an officer of customs and excise to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.
(3) Section 1 of the Revenue Act, 1909, is hereby repealed.
(4) Sub-section (2) of section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), and section 14 of the Finance Act, 1937 (No. 18 of 1937), shall be construed and have effect as if references to this section were substituted therein for the references to section 1 of the Finance Act, 1909, now contained therein.
(5) The powers conferred by this section shall be in addition to and not in derogation of any power under any other Act relating to the customs to require information or the production of books or documents relating to imported goods or to exported goods.
Computation of value for the purposes of the Customs Acts.
25.—Section 34 of the Finance Act, 1933 (No. 15 of 1933), is hereby repealed and in lieu thereof it is hereby enacted that the value of any article or goods for any of the purposes of this Act or any other Act (whether passed before or after this Act) relating to the customs or of any order relating to the customs heretofore or hereafter made under any Act (whether passed before or after this Act) shall, in the absence of provision to the contrary, be taken to be the price which, in the opinion of the Revenue Commissioners, an importer would give for such article or goods if such article or goods were delivered, freight and insurance paid, in bond at the place of importation.
PART IV.
Death Duties.
Estate duty on cesser by death of a limited interest in settled property.
26.—(1) The following provisions shall have effect, for the purposes of Part I of the Finance Act, 1894, in relation to the death of a person who dies after the passing of this Act and on whose death an interest in the residue of the estate, or in a part of the residue of the estate, of a testator is limited to cease and who dies before the completion of the administration of that estate, that is to say:—
(a) the said interest shall, until the completion of the administration of the said estate, be deemed to be an interest in—
(i) the unadministered estate of the said testator, as for the time being held by his personal representatives but subject to outstanding charges on residue in so far as those charges are payable out of the said unadministered estate and subject to any adjustments between capital and income remaining to be made in due course of administration, and
(ii) the property (if any) representing ascertained residue of the said estate;
(b) the said interest shall be deemed to have become an interest in possession on the date as from which the income of the said residue would have been attributable to the said interest if the said residue had been ascertained immediately after the death of the said testator;
(c) where the said interest is an interest in a part only of the residue of an estate, references in the foregoing paragraphs of this sub-section to unadministered estate, to residue, and to charges on residue shall be construed as referring only to the part of the unadministered estate, of the residue, and of the charges on residue respectively to which such interest extends or which is otherwise appropriate to the context.
(2) In this section—
the expression “unadministered estate” means all property for the time being held by the personal representatives of a testator as such personal representatives, but excluding property devolving on the personal representatives otherwise than as assets for the payment of the debts of the testator and also excluding property which is the subject of a specific disposition;
the expression “ascertained residue” means property which, having ceased to be held by the personal representatives as personal representatives, is held as part of the residue;
the expression “personal representatives” means, in relation to the estate of a deceased person, his executors as defined by paragraph (d) of sub-section (1) of section 22 of the Finance Act, 1894, and includes persons having under the law of another country any function in relation to a deceased person corresponding to a function for administration purposes under the law of Ireland of executors as so defined;
the expression “specific disposition” means a specific devise or specific bequest made by a testator, and includes any disposition having, whether by statute or otherwise, an effect under the law of Ireland or of another country similar to the effect of a specific devise or specific bequest under the law of Ireland.
(3) Real estate which vests in the personal representatives of a testator (whether by statute or by an express provision in the will of such testator) and is included (whether by a specific or a general description) in a residuary gift made by such will shall be deemed for the purposes of this section to be part of the residue of the estate of such testator and not to be the subject of a specific disposition.
Amendment of section 2 of the Finance Act, 1894.
27.—In the case of any person dying after the passing of this Act, the property which is deemed, by virtue of paragraph (e) of sub-section (1) of section 2 of the Finance Act, 1894, as amended by section 32 of the Finance Act, 1924 (No. 27 of 1924), to be property passing on the death of the deceased shall not include property comprised in dispositions or gifts which—
(a) were made in consideration of marriage, or
(b) are proved to the satisfaction of the Revenue Commissioners to have been part of the normal expenditure of the deceased and to have been reasonable having regard to the amount of his income or to the circumstances, or
(c) in the case of any donee, do not exceed in the aggregate one hundred pounds in value or amount.
of the interest.
Amendment of section 5 of the Finance Act, 1894.
28.—In the case of any person dying after the passing of this Act, the exemption conferred by sub-section (3) of section 5 of the Finance Act, 1894, in the case of settled property where the interest of any person under the settlement fails or determines by reason of his death before it becomes an interest in possession and subsequent limitations under the settlement continue to subsist, shall cease in cases where the property would, if that sub-section had not been enacted, have been deemed to pass on the death otherwise than by reason of the failure or determination of the interest.
PART V.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
29.—The exemptions from corporation profits tax given by section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), and paragraph (b) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), and continued until the 31st day of December, 1937, by section 34 of the Finance Act, 1935 (No. 28 of 1935), shall be and are hereby continued until the 31st day of December, 1940.
PART VI.
Miscellaneous and General.
Construction of “Ireland”.
30.—In this Act, unless the context otherwise requires, the word “Ireland” shall be construed as not including any area which is, for the time being, not within the area and extent of application of the laws enacted by the Oireachtas, and the word “Irish” shall be given a corresponding construction.
Care and management of taxes and duties.
31.—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.
32.—(1) This Act may be cited as the Finance Act, 1938.
(2) Parts I and II of this Act shall be construed together with the Income Tax Acts, and Part III 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 duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
(3) Parts I and II 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, 1938.
FIRST SCHEDULE.
Certain customs Duties.
Ref. No. | Description of article liable to duty | Rate of duty | Special provisions |
1 | Hot water bottles made wholly or mainly of either rubber, or a material containing rubber as an ingredient, or a combination of rubber and such material. | Nine pence the article | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
The licensing provision applies to the duty mentioned at this reference number. | |||
2 | Articles (whether completely or partially manufactured and whether imported separately or otherwise) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for use as cycle touring bags. | 60%, save as mentioned in the fourth column. | The duty mentioned at this reference number shall be charged, levied, and paid at the rate of an amount equal to twenty-five per cent, of the value of the article in lieu of the rate mentioned in the third column on articles which are shown, to the satisfaction of the Revenue Commissioners, to be made wholly of linen and to have been manufactured in the United Kingdom or in the Dominion of Canada. |
The duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 13 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. | |||
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |||
The licensing provision applies to the duty mentioned at this reference number. | |||
3 | (a) Metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles; | (a) On articles mentioned in paragraph (a) in the second column—60%; | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 7 in the First Schedule to that Act. |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number | |||
(b) metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid; | (b) on articles mentioned in paragraph (b) in the second column—one shilling and sixpence the article; | ||
(c) letters and numbers which are, in the opinion aforesaid, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph. | (c) on articles mentioned in paragraph (c) in the second column — nine pence the article. | ||
4 | (a) Adhesive pastes which, in the opinion of the Revenue Commissioners, are derived wholly or partly from starch; | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—37 ½% or three pence the pound. | The duty mentioned at this reference number is in lieu of the duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 28 in the First Schedule to that Act. |
(b) substances (other than soluble dextrin) in powder, flake, or granular form which, in the opinion aforesaid, are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures. | The duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. | ||
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |||
The licensing provision applies to the duty mentioned at this reference number. | |||
5 | Woven tissues (other than floor coverings) made wholly or partly of silk or of artificial silk which are imported in the piece and are not less than twelve inches nor more than twenty-five inches in width and are of a value exceeding four shillings per square yard. | 45% | The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |||
The licensing provision applies to the duty mentioned at this reference number. | |||
6 | Articles which are, in the opinion of the Revenue Commissioners, rosaries or assemblies of beads for rosaries. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 37 ½% or three farthings per length of ten beads or a fraction of ten beads | The duty mentioned at this reference number is in lieu of the duty imposed by Section 2 of the Finance (No. 2) Act, 1927 (No. 38 of 1927). |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |||
The licensing provision applies to the duty mentioned at this reference number. | |||
7 | (a) Clubs or sticks which in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in the game of golf and are wholly or substantially manufactured; (b) articles which, in the opinion aforesaid, are— | 75% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned a t reference number 15 in the First Schedule to that Act as amended at reference number 16 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15. |
(i) shafts which are suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (a) and have been fitted with grips, or | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. | ||
(ii) metal heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing, or | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | ||
(iii) wooden heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing, and polishing. | The licensing provision applies to the duty mentioned at this reference number. | ||
8 | (a) Portable chemical fire extinguishers, whether imported full or empty, excluding any such extinguishers which are shown to the satisfaction of the Revenue Commissioners, to be adapted for operating b y attachment to a water supply, and also excluding any such extinguishers which are made wholly or mainly of brass, bronze, gun-metal, or copper, or a combination of any two or more of those metals; | 60% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 2 in the First Schedule to that Act as amended at reference number 13 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). |
(b) component parts (made wholly or mainly of metal) of any such fire extinguishers as are mentioned in the foregoing paragraph (a) as chargeable with duty. | The duty mentioned at this reference number shall not be charged or levied on any article which would, but for this provision, be chargeable with the said duty by virtue of paragraph (b) in the second column and is shown, to the satisfaction of the Revenue Commissioners, to be a sprinkler and to have been manufactured in the United Kingdom or in the Dominion of Canada. | ||
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |||
The licensing provision applies to the duty mentioned at this reference number. | |||
9 | (a) Rice; (b) ground rice and rice flour. | (a) On rice—two shillings the hundredweight; (b) on ground rice and rice flour—four shillings the hundred-weight. | The duty mentioned at this reference number is in lieu of the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 6 in the Second Schedule to that Act as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). |
10 | Articles which, in the opinion of the Revenue Commissioners, are component parts or accessories (whether completely or partially manufactured) of wireless telegraphy apparatus (as defined in the fourth column) and are of any of the following descriptions, that is to say:— | 60% | The duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments shall not be charged or levied on any article which is chargeable with the duty mentioned at this reference number. |
(a) loudspeakers, | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | ||
(b) transformers, (c) coils, (d) assemblies of two or more of the articles mentioned in the foregoing paragraphs. | Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is imported for use or has been used exclusively for some purpose other than use as a component part or an accessory of wireless telegraphy apparatus, the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty mentioned at this reference number or repay any such duty paid on the article on the importation thereof. | ||
The licensing provision applies to the duty mentioned at this reference number. | |||
In the second column and in this column the expression “wireless telegraphy apparatus” means apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy or wireless telephony. | |||
11 | The following component parts of boots and shoes (as defined in the fourth column) that is to say:— | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 60% or three farthings the article. | The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. |
(a) casings for the back quarter (commonly called stiffeners), | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | ||
(b) casings for the toe (commonly called toe-puffs), (c) supports for the arch (commonly called shanks), (d) shaped heels made wholly or mainly of wood. | The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), as amended by Section 22 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in the Sixth Schedule to the latter Act shall not be charged or levied on any article mentioned in paragraph (d) in the second column on which the duty mentioned at this reference number is chargeable. | ||
The licensing provision applies to the duty mentioned at this reference number. | |||
In the second column the word “boot” and the word “shoe” have respectively the meanings given to them by sub-section (5) of Section 9 of the Finance Act, 1934 (No. 31 of 1934), for the purposes of that section. | |||
12 | (a) Lampshades (completely or substantially manufactured) which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials; | (a) on lampshades — whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 50% or one shilling the article; | The duty mentioned at this reference number is in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 7 in the First Schedule to that Act. |
(b) component parts (completely or substantially manufactured and made wholly or mainly of any such material or combination of materials as are mentioned in the foregoing paragraph (a) ) of lampshades. | (b) on component parts:— 50%. | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | |
13 | (a) Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as notices or as advertisements or for advertising purposes; (b) complete neon tubes which, in the opinion aforesaid, are designed, constructed, and suitable for fitting to articles designed, constructed, and suitable for such use as is mentioned in the foregoing paragraph (a); | 75% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 5 in the First Schedule to that Act. The duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 15 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
(c) transformers which are, in the opinion aforesaid, designed, constructed, and suitable for use with neon tubes; | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. | ||
(d) wooden or metal letters, lettering, numbers, or designs which are, in the opinion aforesaid, designed, constructed, and suitable for use as backing for neon tubes in articles suitable for such use as is mentioned in the foregoing paragraph (a). | The licensing provision applies to the duty mentioned at this reference number. | ||
14 | Floor coverings which, in the opinion of the Revenue Commissioners, are wholly or mainly of textile material and do not contain any rubber, artificial rubber, or imitation of rubber, or any substance containing rubber as an ingredient and are of a value of not less than four shillings per square yard, but excluding floor coverings made wholly or mainly of coir, straw, rush, grass, or any similar substance, or of a combination of two or more such substances. | 30% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
SECOND SCHEDULE.
Amendments of Certain Finance Acts.
PART I.
Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Section 1. | The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:— | The Customs duty on mineral hydrocarbon light oil. |
“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may repay to any particular person, subject to compliance with such conditions as they may think fit to impose, any duty charged and levied under Section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), and paid on any particular articles on importation or on delivery from bonded warehouse.” |
PART II.
Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
2 | First Schedule, Part. I, reference number 16. | In the second column at the said reference number 16 as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), the words “excluding bamboo canes” shall be added at the end of sub-paragraph (27) of paragraph (d). | The duty on certain wooden articles. |
PART III.
Finance Act, 1933 (No. 15 of 1933).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
3 | First Schedule, reference number 4. | In the second column at the said reference number 4:— | The duty on metal fabric and expanded metal. |
(a) the words “exceeding in weight three pounds per square yard and” shall be deleted, and the words “which is” shall be substituted therefor, and | |||
(b) the word “intended” shall be deleted, and the word “suitable” shall be substituted therefor. | |||
4 | Second Schedule, reference number 2. | The duty mentioned at the said reference number 2 shall not be charged or levied on any dry battery which at importation forms part of a complete wireless telegraphy apparatus which is chargeable with the duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), but is permitted, by virtue of Section 23 of the Finance Act, 1935 (No. 28 of 1935), to be imported without payment of that duty. | The duty on dry batteries. |
PART IV.
Finance Act, 1934 (No. 31 of 1934).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
5 | Fourth Schedule, Part III. | (a) At reference number 16 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”. | Compounded motor car duties. |
(b) At reference number 17 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”. |
PART V.
Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
6 | Section I. | The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:— | The excise duty on mineral hydrocarbon light oils. |
“Whenever the Revenue Commissioners are satisfied that the duty of excise imposed by Section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), has been paid on any mineral hydrocarbon light oil and that such oil has been used or is intended for use as an ingredient in the manufacture of an article which is not of the character of mineral hydrocarbon light oil or not merely a mixtue or blend of mineral hydrocarbon light oils (whether with or without the addition of colouring matter or similar ingredient), they may repay the amount of the said duty so paid on such oil.” |
PART VI.
Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
7 | First Schedule, reference number 28. | In paragraph (c) in the second column at the said reference number 28, the words “and also excluding component parts of the said excluded component parts” shall be added after the word “earthenware.” | The duty on refrigerating apparatus. |
8 | First Schedule, reference number 29. | (a) The duty mentioned at the said reference number 29 shall be charged, levied, and paid at the following rate in lieu of the rate mentioned in the third column at the said reference number, that is to say:— Whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent, of the value of the article, or whichever of the following rates is applicable, that is to say:— (i) where the article chargeable is eight inches or less than eight inches in length—six shillings the gross, or (ii) where the article chargeable is more than eight inches in length—twelve shillings the gross. | The duty on pencils, crayons, etc. |
(b) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 29 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
PART VII.
Finance Act, 1936 (No. 31 of 1936).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject matter of Amendment | ||
9 | First Schedule, reference number 13. | (a) The duty mentioned at the said reference number 13 shall be charged, levied, and paid at the rate of six shillings the gallon in lieu of the rate mentioned in the third column at the said reference number. (b) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 13 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which, two-thirds of the full rate is made applicable as a preferential rat. | The duty on cider and perry. | ||
10 | First Schedule, reference number 27. | In the second column at the said reference number 27, the following paragraphs shall be added, that is to say:— “(q) book-ends, (r) inkstands, (s) electric table lamps and standards for such lamps.” | Extension of duty on articles of casein, etc. | ||
11 | Third Schedule. | The following reference number, description, and rate of minimum duty shall be inserted at the end of Part III of the said Third Schedule, that is to say:— | Rates of minimum duty on personal clothing and wearing apparel. | ||
31a | Articles which are, in the opinion of the Revenue Commissioners, neckties suitable for wear by men or boys, excluding neckties which, at importation, are permanently made up, and also excluding articles which are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada. | 3d. per article. | |||
THIRD SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
1 | The Finance (No. 2) Act, 1927 (No. 38 of 1927), Section 2. | The duty imposed by the said Section 2. | The duty on rosaries. |
2 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 5 in the First Schedule. | The duty mentioned at the said reference number 5. | The duty on neon tube advertisements. |
3 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 7 in the First Schedule. | The duty mentioned at the said reference number 7. | The duty on certain lampshades. |
4 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 2 in the First Schedule, as amended at reference number 13 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | The duty mentioned at the said reference number 2 as amended at the said reference number 13. | The duty on certain fire extinguishers. |
5 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 7 in the First Schedule. | The duty mentioned at the said reference number 7. | The duty on motor car identification plates. |
6 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 15 in the First Schedule, as amended at reference number 16 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935). | The duty mentioned at the said reference number 15 as amended at the said reference number 16, but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15. | The duty on golf clubs and heads and shafts therefor. |
7 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 6 in the Second Schedule, as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | The duty mentioned at the said reference number 6 as amended at the said reference number 19. | The duty on rice. |
8 | The Finance Act, 1937 (No. 18 of 1937), Section 5 and reference number 28 in the First Schedule. | The duty mentioned at the said reference number 28. | The duty on adhesive pastes. |