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Uimhir 25 de 1958.
AN tACHT AIRGEADAIS, 1958.
[An tiontó oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1958-59.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1958, a mhuirearú de réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1958, a mhuirearú ar ioncam aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh, agus is de réir na rátaí ar dá réir a mhuirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1957, a mhuirearófar amhlaidh í.
(3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1958, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1958, maidir le cáin ioncaim agus forcháin.
Garraíodóireacht mhargaidh.
2.—(1) San alt seo ciallaíonn “talamh garraí mhargaidh” talamh sa Stát a áitítear mar gharraí altran nó mar gharraí chun an toradh a dhíol (seachas talamh a úsáidtear chun hopaí a fhás), agus forléireofar “garraíodóireacht mhargaidh” dá réir sin.
(2) D'ainneoin aon ní i Sceideal B, nó sna Rialacha a bhaineann leis, déileálfar chun críocha uile na nAchtanna Cánach Ioncaim maidir leis an duine a bhíonn ag seoladh an ghnó le garraíodóireacht mhargaidh mar thrádáil agus—
(a) déanfar na brabúis nó an gnóchan as a mhuirearú faoi Chás I de Sceideal D, agus
(b) ní dhéanfar cáin ioncaim a mhuirearú faoi Sceideal B i leith áitiú talamh garraí mhargaidh,
ach i gcás talamh áirithe ar talamh garraí mhargaidh é ar feadh coda, agus amháin ar feadh coda, den bhliain mheasúnachta, muirearófar cáin faoi Sceideal B ar an talamh sin don bhliain sin ar an oiread de luach inmheasúnaithe na talún sin a bhfuil an chomhréir chéanna idir é agus an luach sin atá idir an chuid eile den bhliain sin agus bliain.
(3) I gcás ar talamh garraí mhargaidh cuid de mhaoin atá arna luacháil mar aonad faoi na hAchtanna Luachála—
(a) déanfar luach bliantúil na talún garraí mhargaidh, chun críocha Riail 5 de na Rialacha a bhaineann le Cásanna I agus II de Sceideal D a ríomh trí luacháil inrátaithe na maoine a chionroinnt,
(b) déanfar an luach inmheasúnaithe chun críocha aon mheasúnachta faoi Sceideal B maidir leis an gcuid eile den mhaoin a ríomh trí chionroinnt a dhéanamh ar an méid arbh é luach inmheasúnaithe na maoine é, chun críocha Sceidil B, dá mba nárbh thalamh garraí mhargaidh aon chuid de, agus
(c) aon chionroinnt is gá de réir an fho-ailt seo déanfaidh an cigire cánach é ar feadh a chumais de réir a eolais agus a bhreithiúnais.
(4) Féadfaidh na Coimisinéirí Speisialta nó an Breitheamh Cuarda cionroinnt arna déanamh faoi mhír (c) d'fho-alt (3) den alt seo a leasú, ar achomharc i gcoinne measúnachta ar fhoras na cionroinnte a éisteacht nó a athéisteacht, ach, ar aon achomharc den tsórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála, a thabharfaidh ceachtar páirtí san achomharc, agus a dheimhneoidh, maidir le maoin arna luacháil mar aonad faoi na hAchtanna Luachála, na méide den luacháil inrátaithe is inchurtha i leith aon choda áirithe den mhaoin, ina chruthú dochloíte maidir leis an méid is inchurtha amhlaidh.
(5) Má tharlaíonn, maidir le haon bhliain mheasúnachta, cáin faoi Chás I de Sceideal D i leith brabús nó gnóchain as garraíodóireacht mhargaidh a bheith inmhuirir ar mhéid, nó faoi threoir méide, brabús nó gnóchain bhliana nó thréimhse a tháinig go hiomlán nó go páirteach roimh an 6ú lá d'Aibreán, 1958, ríomhfar an méid sin fé is dá mbeadh éifeacht ag fo-alt (1) den alt seo ar feadh iomlán na bliana nó na tréimhse sin.
Alt 5 den Acht Airgid, 1929, a leasú.
3.—Déanfar, le héifeacht ó thosach feidhme ailt 5 den Acht Airgid, 1929 (Uimh. 32 de 1929), na fo-ailt seo a leanas a chur in ionad fo-alt (2) agus (3) den alt sin:—
“(2) (a) Ceapfaidh na Coimisinéirí Speisialta ó am go ham trátha agus áiteanna chun achomhairc i gcoinne measúnachtaí a éisteacht agus tabharfaidh Cléireach na gCoimisinéirí Speisialta fógra i dtaobh na dtráth agus na n-áiteanna sin don chigire cánach nó don oifigeach eile sin adúradh.
(b) Tabharfaidh an cigire cánach nó an t-oifigeach eile sin adúradh fógra i scríbhinn do gach duine a thug fógra achomhairc i dtaobh an trátha agus na háite a ceapadh chun a achomharc a éisteacht, ach—
(i) ní thabharfar fógra faoin mír seo i gcás ina mbeidh éifeacht ag mír (b) d'fho-alt (3) den alt seo de dhroim comhaontaithe dá dtagartar sa mhír sin nó de dhroim fógra dá dtagartar i mír (d) den fho-alt sin, agus
(ii) i gcás ina measfaidh an cigire nó an t-oifigeach eile go mb'fhéidir go socrófaí achomharc trí chomhaontú faoi fho-alt (3) den alt seo, féadfaidh sé staonadh ó fhógra a thabhairt faoin mír seo nó féadfaidh sé, trí fhógra i scríbhinn, fógra a bheidh tugtha cheana a aistarraingt.
(3) (a) Baineann an fo-alt seo le haon mheasúnacht a mbeidh fógra achomhairc tugtha ina leith agus nach measúnacht a mbeidh na Coimisinéirí Speisialta tar éis an t-achomharc ina coinne a chinneadh nó ar measúnacht chríochnaitheach dhochloíte faoi fho-alt (6) den alt seo í.
(b) Má tharlaíonn, maidir le measúnacht lena mbaineann an fo-alt seo go ndéanfaidh an cigire cánach nó an t-oifigeach eile sin adúradh agus an t-achomharcóir comhaontú, i scríbhinn nó ar shlí eile, go seasfaidh an mheasúnacht, go leasófar ar mhodh áirithe í nó go n-urscaoilfear nó go gcealófar í, tabharfaidh an cigire nó an t-oifigeach eile éifeacht don chomhaontú agus, ansin, más é a bheidh sa chomhaontú go seasfaidh an mheasúnacht nó go leasófar í, beidh an fheidhm agus an éifeacht chéanna ag an measúnacht nó ag an measúnacht leasaithe, de réir mar bheidh, a bheadh aici dá mba mheasúnacht í nár tugadh aon fhógra achomhairc ina taobh.
(c) Aon chomhaontú nach mbeidh i scríbhinn, measfar nach comhaontú é chun críocha míre (b) den fho-alt seo, mura rud é—
(i) go ndaingneofar go ndearnadh comhaontú, agus na téarmaí ar ar comhaontaíodh, trí fhógra i scríbhinn a thabharfaidh an cigire cánach nó an t-oifigeach eile sin adúradh don achomharcóir nó a thabharfaidh an t-achomharcóir don chigire nó don oifigeach eile, agus
(ii) go bhfuil lá agus fiche caite ó tugadh an fógra sin agus nár thug an duine dár tugadh é fógra i scríbhinn don té a thug é gur mian leis an comhaontú a shéanadh nó tarraingt siar as.
(d) Aon uair a thabharfaidh achomharcóir fógra i scríbhinn don chigire cánach nó don oifigeach eile sin adúradh gur mian leis gan dul ar aghaidh lena achomharc i gcoinne measúnachta lena mbaineann an fo-alt seo, beidh éifeacht ag mír (b) den fho-alt seo fé is dá mbeadh comhaontú i scríbhinn déanta ag an achomharcóir agus ag an gcigire nó an t-oifigeach eile, ar fhógra an achomharcóra a bheith faighte, go seasfadh an mheasúnacht.
(e) Na tagairtí sa bhfo-alt seo do chomhaontú a dhéanamh le hachomharcóir agus fógra a thabhairt d'achomharcóir nó an t-achomharcóir do thabhairt fógra, folaíonn siad tagairtí do chomhaontú a dhéanamh le duine agus é ag gníomhú thar ceann an achomharcóra maidir leis an achomharc, agus d'fhógra a thabhairt don duine sin nó don duine sin do thabhairt fógra.”
Fianaise i gcásanna áirithe.
4.—(1) Ní bheidh ráitis a rinneadh nó doiciméid a tugadh ar aird ag duine nó thar a cheann neamhinghlactha in aon imeachtaí den tsórt a luaitear i bhfo-alt (2) den alt seo de dhroim amháin é a bheith curtha in iúl dó—
(a) maidir le cáin ioncaim nó forcháin, go bhféadfaidh na Coimisinéirí Ioncaim glacadh le socraíocht airgid in ionad imeachtaí a bhunú, agus
(b) cé nach féidir aon ghealltanas a thabhairt i dtaobh cé acu a ghlacfaidh nó nach nglacfaidh na Coimisinéirí Ioncaim le socraíocht den tsórt sin i gcás aon duine áirithe, is gnás ag na Coimisinéirí Ioncaim a chur san áireamh gur admhaigh duine go hiomlán aon chalaois nó mainneachtain a raibh sé páirteach ann agus gur thug sé lán-saoráidí le haghaidh iniúchta,
agus gurb é sin nó go mb'fhéidir gurb é sin a thug air na ráitis a dhéanamh nó na doiciméid a thabhairt ar aird.
(2) Is iad na himeachtaí dá dtagartar i bhfo-alt (1) den alt seo:
(a) aon imeachtaí coiriúla i gcoinne an duine áirithe sin mar gheall ar aon chineál calaoise nó mainneachtana toiliúla i ndáil le nó maidir le cáin ioncaim nó forcháin; agus
(b) aon imeachtaí ina choinne chun aon suim a bheidh dlite de a ghnóthú uaidh, trí cháin, fíneáil, forghéilleadh nó pionós, i ndáil le nó maidir le cáin ioncaim nó forcháin.
Fógraí.
5.—(1) Aon fhógra a údaraítear nó a cheanglaítear faoi na hAchtanna Cánach Ioncaim a thabhairt ag na Coimisinéirí Ioncaim nó ag cigire cánach nó oifigeach eile do na Coimisinéirí Ioncaim féadfar é a sheirbheáil tríd an bpost.
(2) Aon fhógra a údaraítear nó a cheanglaítear faoi na hAchtanna Cánach Ioncaim a thabhairt ag na Coimisinéirí Ioncaim féadfaidh oifigeach do na Coimisinéirí Ioncaim, a bheidh údaraithe acu chun fógraí den aicme lena mbaineann an fógra a thabhairt, é a shíniú agus a thabhairt agus má shínítear agus má thugtar amhlaidh é beidh sé chomh bailí éifeachtúil agus dá mb'iad na Coimisinéirí Ioncaim a shínigh faoina lámha agus a thug é.
(3) Féadfar fianaise prima facie i dtaobh aon fhógra faoi na hAchtanna Cánach Ioncaim a thug na Coimisinéirí Ioncaim nó cigire cánach nó oifigeach eile do na Coimisinéirí Ioncaim a thabhairt in aon imeachtaí trí dhoiciméad a airbheartóidh gur cóip den fhógra é a thabhairt ar aird, agus ní gá postanna oifigiúla na ndaoine nó post oifigiúil an duine a n-airbheartófar gurb iad nó é a thug an fógra, nó má bhíonn sé sínithe, na sínithe nó an síniú, a chruthú, nó go raibh údarás ag na daoine nó ag an duine a shínigh agus a thug é, é sin a dhéanamh.
(4) Beidh éifeacht ag an alt seo d'ainneoin aon fhorála eile de na hAchtanna Cánach Ioncaim.
(5) Tiocfaidh an t-alt seo i ngníomh ar an Acht seo a rith, ach, i dteannta feidhm a bheith aige maidir le fógraí a thabharfar tar éis an tAcht seo a rith, beidh feidhm aige freisin, agus measfar feidhm a bheith riamh aige, maidir le fógraí a tugadh roimh an rith sin.
Eolas i dtaobh íocaíochtaí le fostaithe.
6.—(1) In alt 105 den Income Tax Act, 1918, measfar go bhfolaíonn na tagairtí d'íocaíochtaí le daoine i leith a bhfostaíochta agus do luach saothair daoine ina bhfostaíocht tagairtí—
(a) d'aon íocaíochtaí le daoine fostaithe tar éis an 5ú lá d'Aibreán, 1958, i leith caiteachas,
(b) d'aon íocaíochtaí tar éis an lae sin thar ceann daoine fostaithe agus nach mbeidh aisíoctha, agus
(c) d'aon íocaíochtaí tar éis an lae sin leis na fostaithe i dtrádáil nó gnó i leith seirbhísí a rinneadh i ndáil leis an trádáil nó an gnó, cibé acu i gcúrsa a bhfostaíochta nó nach ea a rinneadh na seirbhísí.
(2) Folaíonn an tagairt i mír (a) d'fho-alt (1) den alt seo d'íocaíochtaí le daoine fostaithe i leith caiteachas tagairt do shuimeanna a soláthraíodh do dhuine fostaithe agus d'íoc sé amach.
Alt 3 den Acht Airgid, 1925, a leasú.
7.—Déantar leis seo alt 3 den Acht Airgid, 1925 (Uimh. 28 de 1925), a leasú trí “na hAchtanna Arm-Phinsean, 1923 go 1957, nó na hAchtanna sin agus aon Acht ina dhiaidh sin ar féidir na hAchtanna sin a lua ina dteannta” a chur in ionad “na hAchta Arm-Phinsean, 1923 go 1953” i bhfo-alt (2) (a cuireadh isteach le halt 7 den Acht Airgeadais, 1954 (Uimh. 22 de 1954)).
Riail ghinearálta maidir le cáin ar fhearchéilí agus ar bhanchéilí.
8.—(1) Faoi réir alt 9, 10, 11 agus 12 den Acht seo, i gcás ioncaim mhná ar ar inmhuirir cáin, áireofar, chun críocha cánach ioncaim (lena n-áirítear forcháin), gur ioncam de chuid a fearchéile agus nach ioncam dá cuidse é, sa mhéid gur ioncam é in aghaidh bliana measúnachta nó coda de bhliain mheasúnachta ar bean phósta ise ar a feadh agus í ina cónaí lena fearchéile, ach ní dhéanfaidh forálacha an fho-ailt seo difir maidir lena chinneadh cé acu atá nó nach bhfuil cáin inmhuirir ar aon ioncam dá cuidse in aghaidh aon bhliana measúnachta áirithe, agus, má tá, cad é an méid a mheasfar a bheith san ioncam sin chun críocha cánach.
(2) Aon cháin a bheidh le measúnú i leith aon ioncaim, a measfar, faoi fho-alt (1) den alt seo, gur ioncam fearchéile mná é, déanfar, in ionad é a mheasúnú uirthise nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó ar a seiceadóirí nó a riarthóirí, é a mheasúnú airsean, nó, sna cásanna iomchuí, ar a iontaobhaí, a chaomhnóir, a airíoch nó a chúramaí, nó ar a sheiceadóirí nó a riarthóirí, ach ní dhéanfaidh aon ní sa bhfo-alt seo difir d'oibriú Rialach 10 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D.
(3) Na tagairtí san alt seo d'ioncam mná folaíonn siad tagairtí d'aon suim a bheadh le háireamh, mura mbeadh an t-alt seo, nuair a bheadh a hioncam iomlán á ríomh, agus tá éifeacht ag an bhfo-alt seo maidir le haon suim den tsórt sin d'ainneoin go gceanglann achtachán éigin (lena n-áirítear, ach amháin i gcás ina bhforálfar a mhalairt go sainráiteach, achtachán arna rith tar éis an tAcht seo a rith) nach n-áireofar an tsuim sin mar ioncam le haon duine eile ach í féin.
(4) Tá éifeacht ag an alt seo faoi réir Rialach 17 de na Rialacha Ginearálta agus ailt 8 den Income Tax Act, 1918.
An toradh, maidir le liúntais phearsanta, nuair a roghnóidh fearchéile nó banchéile go ndéanfar measúnacht ar leith.
9.—(1) Beidh éifeacht ag an alt seo maidir le faoisimh phearsanta, i gcás ina mbeidh, de bhua iarratais faoi Riail 17 de na Rialacha Ginearálta, cáin ioncaim le measúnú agus le muirearú ar ioncaim fhearchéile agus bhanchéile fé is dá mbeidís gan bheith pósta.
(2) Is ionann iomlán an fhaoisimh ó cháin a thabharfar don fhearchéile agus don bhanchéile trí fhaoisimh phearsanta agus an faoiseamh a gheofaí mura mbeadh éifeacht ag an iarratas maidir leis an mbliain agus, faoi réir fo-ailt (3) den alt seo, féadfar an sochar a thiocfaidh de na faoisimh phearsanta a thabhairt tríd an méid cánach a bheidh le n-íoc a laghdú, nó trí aon bhreis cánach a bheidh íoctha a aisíoc, nó ar an dá mhodh sin, de réir mar is gá sa chás, agus leithroinnfear iad ar an bhfearchéile agus ar an mbanchéile—
(a) sa mhéid gur ó fhaoiseamh dó chun an fhearchéile nó an bhanchéile faoi alt 32 den Income Tax Act, 1918, de réir mar is eisean nó ise a rinne an íocaíocht ar dá barr an faoiseamh,
(b) sa mhéid gur ó fhaoiseamh dó faoi alt 16 den Finance Act, 1920, i gcomhréir le méideanna a n-ioncam tuillte faoi seach,
(c) sa mhéid gur ó fhaoiseamh dó i leith gaoil chleithiúnaigh faoi alt 22 den Finance Act, 1920, nó ó fhaoiseamh i leith linbh faoi fho-alt (2) d'alt 21 den Acht sin, chun an fhearchéile nó an bhanchéile de réir mar is eisean nó ise a chothabhálann an gaol nó an leanbh,
(d) sa mhéid gur ó fhaoiseamh dó faoi alt 4 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), i gcomhréir le méideanna a n-ioncam iomlán faoi seach, agus
(e) maidir leis an iarmhéid, i gcomhréir le méideanna a n-ioncam inmheasúnaithe faoi seach.
(3) I gcás inar mó an méid faoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (2) den alt seo ná an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an bhanchéile in aghaidh na bliana sin a laghdú, agus, i gcás an méid faoisimh a leithroinnfear ar an mbanchéile faoin bhfo-alt sin a bheith níos mó ná an cháin ioncaim is inmhuirir ar a hioncam in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana sin a laghdú.
(4) Féadfaidh an fearchéile nó an banchéile tuairisceáin ar ioncaim iomlána an fhearchéile agus an bhanchéile a thabhairt chun críocha an ailt seo, ach, mura mbeidh na Coimisinéirí Ioncaim sásta le haon tuairisceán den tsórt sin, féadfaidh siad tuairisceán a fháil ón mbanchéile nó ón bhfearchéile de réir mar bheidh.
(5) Féadfaidh na Coimisinéirí Ioncaim le fógra a cheangal go ndéanfar tuairisceáin chun críocha an ailt seo a thabhairt tráth ar bith, agus na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le pionóis mar gheall ar a mhainniú nó a dhiúltú nó a mhoilliú ráitis fhíora, chruinne bhrabús nó ghnóchain a thabhairt beidh feidhm acu, modhnaithe mar is gá, i gcás mainneachtain nó diúltú, nó moilliú toiliúil maidir le haon tuairisceán den tsórt sin a thabhairt.
(6) San alt seo, ciallaíonn “faoisimh phearsanta” aon fhaoiseamh faoi alt 32 den Income Tax Act, 1918, faoi ailt 16, 18, 19, 20, 21, 22 agus 23 den Finance Act, 1920, faoi alt 4 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), nó faoi alt 3 den Acht Airgeadais, 1954 (Uimh. 22 de 1954).
Cáin is inchurtha i leith ioncaim bhanchéile agus a measúnaíodh ar a fearchéile a bhailiú ón mbanchéile.
10.—(1) I gcás—
(a) measúnacht i leith cánach ioncaim nó forchánach (dá ngairtear an mheasúnacht bhunaidh ina dhiaidh seo san alt seo) a dhéanamh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1958, nó aon bhliana measúnachta ina dhiaidh sin ar fhear, nó ar iontaobhaí, caomhnóir, airíoch nó cúramaí fir, nó ar sheiceadóirí nó riarthóirí fir,
(b) gurb é tuairim na gCoimisinéirí Ioncaim, i gcás measúnachta i leith cánach ioncaim, nó tuairim na gCoimisinéirí Speisialta i gcás measúnachta i leith forchánach, dá mbeadh iarratas ar lorg measúnachta ar leith faoi Riail 17 de na Rialacha Ginearálta nó faoi alt 8 den Income Tax Act, 1918, i bhfeidhm maidir leis an mbliain mheasúnachta sin, go mbeadh measúnacht i leith an ioncaim chéanna sin, nó i leith coda de, le déanamh ar bhean arb í banchéile an fhir sin í nó arbh í a bhanchéile sa bhliain mheasúnachta sin nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó a seiceadóirí nó a riarthóirí, agus
(c) go raibh iomlán na méide nó cuid den méid dob iníoctha faoin measúnacht bhunaidh gan íoc agus ocht lá fichead caite ón dáta a tháinig sé chun bheith dlite,
féadfaidh na Coimisinéirí Ioncaim, nó de réir mar bheidh, na Coimisinéirí Speisialta, fógra a thabhairt di, nó más marbh di, á seiceadóirí nó dá riarthóirí nó, más rud é go bhféadfaí measúnacht den tsórt dá dtagartar i mír (b) den fho-alt seo a dhéanamh, sa chúinse dá dtagartar ansin, ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, di féin nó dá hiontaobhaí, dá caomhnóir, dá hairíoch nó dá cúramaí—
(i) ina mbeidh sonraí na measúnachta bunaidh agus na méide atá gan íoc faoi, agus
(ii) ina mbeidh, ar feadh a mbreithiúnais, sonraí na measúnachta a bheadh le déanamh mar adúradh roimhe seo,
agus á cheangal ar an duine dá dtabharfar an fógra an méid a íoc dob iníoctha faoin measúnacht is déanaí a luaitear dá mbeadh sí de réir na sonraí sin nó an méid atá gan íoc, faoin measúnacht bhunaidh, cibé acu is lú.
(2) I gcás ina dtabharfar fógra faoi fho-alt (1) den alt seo do bhean, nó dá hiontaobhaí, dá caomhnóir, dá hairíoch nó da cúramaí, nó dá seiceadóirí nó dá riarthóirí, is é an toradh céanna a bheidh ann maidir le—
(a) íoc na cánach a fhorchur de dhliteanas, agus maidir leis an gcáin a ghnóthú,
(b) tosaíocht don cháin i gcás féimheachta nó eastát dhuine éagtha a riaradh,
(c) achomhairc chun na gCoimisinéirí Speisialta, athéisteacht na n-achomharc sin agus cásanna a shonrú chun tuairim na hArd-Chúirte a fháil, agus
(d) titim deiridh an dliteanais fhorchurtha,
a thiocfadh de mheasúnacht den tsórt dá dtagartar i mír (b) d'fho-alt (1) den fho-alt seo a dhéanamh uirthí féin nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó ar a seiceadóirí nó a riarthóirí, de réir mar bheadh, is é sin measúnacht—
(i) a rinneadh an lá a tugadh an fógra,
(ii) a mhuirearaigh an méid céanna cánach a cheanglann an fógra a íoc,
(iii) a bhí le déanamh agus a rinneadh ag an údarás a rinne an mheasúnacht bhunaidh, agus
(iv) a rinne an t-údarás sin ar feadh a bhreithiúnais nó a mbreithiúnais,
agus beidh éifeacht dá réir sin ag na forálacha (oiriúnaithe mar is gá) de na hAchtanna Cánach Ioncaim a bhaineann leis na nithe a shonraítear i míreanna (a) go (d) den fho-alt seo.
(3) I gcás ina dtabharfar fógra faoi fho-alt (1) den alt seo, scoirfidh cáin, suas go dtí an méid a cheanglóidh an fógra a íoc, de bheith inghnóthaithe faoin measúnacht bhunaidh.
(4) I gcás ina ndéanfar an méid is iníoctha faoi fhógra a thabharfar faoi fho-alt (1) den alt seo a laghdú de thoradh achomhairc, nó de thoradh cás a shonrú chun tuairim na hArd-Chúirte a fháil—
(a) más deimhin leis na Coimisinéirí Ioncaim, ag féachaint don toradh sin, go raibh an mheasúnacht bhunaidh iomarcach, cuirfidh siad faoi deara cibé faoiseamh a thabhairt trí aisíoc nó ar shlí eile is dóigh leo is cóir; ach
(b) faoi réir aon fhaoisimh a thabharfar amhlaidh, tiocfaidh suim is comhionann leis an laghdú ar an méid is iníoctha faoin bhfógra chun bheith inghnóthaithe arís faoin measúnacht bhunaidh.
(5) Beidh na cumhachtaí céanna ag na Coimisinéirí Ioncaim, ag na Coimisinéirí Speisialta agus ag an gcigire cánach nó ag an oifigeach cuí eile chun eolas a fháil d'fhonn fógra, agus i ndáil le fógra, a thabhairt faoi fho-alt (1) den alt seo a bheadh acu d'fhonn go ndéanfaí measúnacht, agus i ndáil le déanamh measúnachta, den tsórt dá dtagartar i mír (b) d'fho-alt (1) den alt seo dá mbeadh na coinníollacha is gá chun measúnacht den tsórt sin a dhéanamh comhlíonta.
Ceart ag an bhfearchéile chun dliteanas maidir le cáin ar ioncam a bhanchéile éagtha a shéanadh.
11.—(1) I gcás ina n-éagfaidh bean, a bhí, tráth ar bith sular éag sí, ina bean phósta agus í ina cónaí lena fearchéile, féadfaidh sé sin, nó, más marbh dó, a sheiceadóirí nó a riarthóirí, tráth nach déanaí ná dhá mhí ó dháta probháid nó litreacha riaracháin a dheonadh i leith a heastáit nó, le toiliú a seiceadóirí nó a riarthóirí, dáta ar bith is déanaí ná sin, fógra i scríbhinn a thabhairt dá seiceadóirí nó dá riarthóirí agus don chigire cánach á dhearbhú go séanann sé nó siad, a mhéid a cheadaítear leis an alt seo, freagarthacht sa cháin ioncaim nó sa bhforcháin atá gan íoc maidir lena hioncam uile in aghaidh aon bhliana measúnachta nó coda de bhliain mheasúnachta, is bliain mheasúnachta nó cuid de bhliain mheasúnachta a thosaigh an 6ú lá d'Aibreán, 1958, nó dá éis, agus arbh eisean a fearchéile ar a feadh agus ise ina cónaí leis.
(2) Ní mheasfar gur fógra bailí fógra a thabharfar de bhun an ailt seo don chigire cánach mura luaitear ann ainmneacha agus seolta seiceadóirí nó riarthóirí na mná.
(3) I gcás ina mbeifear tar éis fógra faoin alt seo a thabhairt do sheiceadóirí nó do riarthóirí mná agus don chigire cánach—
(a) beidh de dhualgas ar na Coimisinéirí Ioncaim agus ar na Coimisinéirí Speisialta cibé cumhachtaí is cead dóibh a fheidhmiú ansin nó ina dhiaidh sin a fheidhmiú faoi alt 10 den Acht seo maidir le haon mheasúnacht a dhéanfar, ar an dáta nó roimh an dáta a chríochnófar tabhairt an fhógra sin, is measúnacht maidir le haon chuid den ioncam lena mbaineann an fógra sin, agus
(b) na measúnachtaí a fhéadfar a dhéanamh (má fhéadfar) tar éis an dáta sin, cibé acu i leith cánach ioncaim nó forchánach é, is iad, ar gach slí agus go háirithe maidir leis na daoine is inmheasúnaithe agus an cháin is iníoctha, na measúnachtaí iad a bheadh le déanamh dá mba rud é—
(i) go mbeadh iarratas ar mheasúnacht ar leith faoi Riail 17 de na Rialacha Ginearálta nó faoi alt 8 den Income Tax Act, 1918, cibé acu é, i bhfeidhm maidir leis an mbliain mheasúnachta iomchuí, agus
(ii) gur dá réir sin a rinneadh na measúnachtaí uile a rinneadh roimhe sin.
(4) San alt seo, ciallaíonn “an cigire cánach”, maidir le fógra, aon chigire cánach a measfadh an duine, ó réasún, a bheadh ag tabhairt an fhógra gur dócha dó baint a bheith aige le hábhar an fhógra nó a dhearbhóidh go bhfuil sé ullamh ar an bhfógra a ghlacadh.
(5) Féadfar aon fhógra faoin alt seo a sheirbheáil tríd an bpost.
Forléiriú tagairtí do mhná pósta ina gcónaí lena bhfearchéilí, agus forálacha speisialta maidir le céilí áirithe atá scartha go geograifeach.
12.—(1) Chun críocha cánach ioncaim áireofar go gcónaíonn bean phósta lena fearchéile muran rud é—
(a) go bhfuil siad eadarscartha faoi ordú cúirte dlínse inniúla nó le gníomhas eadarscartha, nó
(b) go bhfuil siad, iarbhír, eadarscartha i gcúinsí de shaghas d'fhágfadh gur dócha gur eadarscaradh buan é.
(2) I gcás bean phósta agus a fearchéile a chónaíonn le chéile agus—
(a) duine acu a bheith, agus gan an duine eile acu a bheith, ina chónaí sa Stát i rith bliana measúnachta, nó
(b) an bheirt acu a bheith ina gcónaí sa Stát i rith bliana measúnachta, ach duine acu a bheith, agus gan an duine eile acu a bheith, as láthair ón Stát ar feadh na bliana sin,
beidh an toradh céanna air sin chun críocha cánach ioncaim (lena n-áirítear forcháin) a bheadh ann dá mbeidís, iarbhír, eadarscartha ar feadh na bliana measúnachta sin i gcúinsí de shaghas d'fhágfadh gur dócha gur eadarscaradh buan é.
(3) I gcás ina mbeidh feidhm ag fo-alt (2) den alt seo agus gur mó glan-mhéid comhiomlán na cánach ioncaim (lena n-áirítear forcháin) a bheidh le n-íoc ag an bhfearchéile agus ag an mbanchéile in aghaidh na bliana ná mar bheadh mura mbeadh forálacha an fho-ailt sin, cuirfidh na Coimisinéirí Ioncaim faoi deara cibé faoiseamh a thabhairt (trí na measúnachtaí sin ar an bhfearchéile nó ar an mbanchéile a laghdú nó an cháin sin d'íoc an fearchéile nó an banchéile (trí asbhaint nó eile) a aisíoc fé mar ordóidh na Coimisinéirí Ioncaim) a laghdóidh an glanmhéid comhiomlán sin de mhéid na breise.
CUID II.
Custaim agus Mál.
Deireadh le dleacht chustam ar scannáin chinematografacha.
13.—Ní dhéanfar an dleacht chustam ar scannáin chinematografacha a forchuireadh le halt 17 den Acht Airgid, 1932 (Uimh. 20 de 1932), a mhuirearú ná a thobhach ar aon earra a allmhuireofar an 24ú lá d'Aibreán, 1958, nó dá éis.
Ile híodrocarbóin— leasú ar alt 10 (8) den Acht Airgeadais, 1957.
14.—Déantar leis seo fo-alt (8) d'alt 10 den Acht Airgeadais, 1957 (Uimh. 20 de 1957), a leasú—
(a) trí “duine a mbíonn seirbhís bhóthair do phaisnéirí de réir bhrí ailt 2 den Acht um Iompar ar Bhóithre, 1932 (Uimh. 2 de 1932), ar siúl aige, agus arb é an ceadúnaí é faoi cheadúnas paisnéirí a deonadh faoi alt 11 den Acht sin i leith na seirbhíse bóthair do phaisnéirí nó atá eiscthe ó fheidhm ailt 7 den Acht sin” a chur in ionad “an ceadúnaí faoi cheadúnas paisnéirí a deonadh faoi alt 11 den Acht um Iompar ar Bhóithre, 1932 (Uimh. 2 de 1932)”,
(b) trí “sa tseirbhís bhóthair do phaisnéirí” a chur in ionad “i seirbhís bhóthair do phaisnéirí ar ina leith a deonadh an ceadúnas”, agus
(c) trí “leis” a chur in ionad “leis an gceadúnaí”.
Dleacht ghluaisteán— leasú ar alt 12 (2) den Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938.
15.—Déantar leis seo fo-alt (2) d'alt 12 den Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938 (Uimh. 12 de 1938), a leasú trí mhír (f) a scriosadh.
Dleacht siamsa— leasú ar alt 10 (4) (c) den Acht Airgeadais, 1948.
16.—Déantar leis seo mír (c) d'fho-alt (4) d'alt 10 den Acht Airgeadais, 1948 (Uimh. 12 de 1948), a leasú maidir le siamsaí a chomórfar an lú lá de Lúnasa, 1958, nó dá éis, trí “caoga faoin gcéad” a chur in ionad “tríocha faoin gcéad”.
Dleacht siamsa— srian le halt 6 den Acht Airgeadais, 1953.
17.—(1) Ní dhéanfaidh na Coimisinéirí Ioncaim aisíoc faoi fho-alt (1) d'alt 6 den Acht Airgeadais, 1953 (Uimh. 21 de 1953), le dílseánach siamsa a comóradh an 19ú lá de Mheitheamh, 1958, nó dá éis, má mhair an siamsa níos sia ná dhá uair go leith a chloig.
(2) I gcás inarb é a bheidh i siamsa dhá thaibhiú nó níos mó den chlár chéanna ó thús go deireadh, measfar, chun críocha an ailt seo ach ní chun aon chríche eile, gur siamsa ar leith gach taibhiú den tsórt sin.
An dleacht mháil bhreise ar cheadúnas déileálaí tobac a fhorceannadh.
18.—Ní dhéanfar an dleacht mháil bhreise ar cheadúnas déileálaí tobac a fhorchuirtear le halt 26 den Acht Airgid, 1932 (Uimh. 20 de 1932), a mhuirearú ná a thobhach ar aon cheadúnas a dtosóidh a thréimhse bhailíochta an lú lá d'Iúil, 1958, nó dá éis.
Díolúintí breise i leith ceadúnas mangairí.
19.—I dteannta na ndaoine a shonraítear i bhfo-alt (3) d'alt 12 den Acht Airgid, 1930 (Uimh. 20 de 1930), agus in alt 24 den Acht Airgid, 1931 (Uimh. 31 de 1931), ni gá d'aon duine a dhíolann íle híodracarbóin nó gréis bhealála agus nach ndíolann aon earraí eile ceadúnas a fháil faoin Hawkers Act, 1888.
An tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú.
20.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952 (Uimh. 24 de 1952).
(2) Cuirfear an fo-alt seo a leanas isteach díreach i ndiaidh fo-ailt (11) d'alt 1 den Acht:—
“(11A) I cibé cásanna agus faoi réir cibé coinníollacha a fhorordóidh an tAire Rialtais Áitiúil le rialacháin—
(a) féadfar ceadúnas faoin alt seo nó ceadúnas ginearálta faoi alt 9 den Roads Act, 1920, a ghéilleadh sula n-éaga sé, agus
(b) féadfar aisíoc i leith na dleachta a íocadh ar cheadúnas a géilleadh faoin bhfo-alt seo a dhéanamh de réir cibé ráta a fhorordóidh an tAire Rialtais Áitiúil le rialacháin.”
(3) Cuirfear an mhír seo a leanas in ionad míre (b) d'fho-alt (1) d'alt 2 den Acht:—
“(b) (i) go n-úsáidtear an fheithicil i riocht nó ar shlí nó chun críche a thabharfadh, dá n-úsáidtí í sa riocht nó ar an slí nó chun na críche sin amháin, go mbeadh an fheithicil inchurtha faoi dhleacht de réir ráta níos airde ná an ráta ar dá réir a íocadh dleacht, nó
(ii) i gcás feithicle lena mbaineann fo-mhír (c) de mhír 4 de Chuid I den Sceideal a ghabhann leis an Acht seo de bhua oibriú míre 3 de Chuid II den Sceideal—
(I) go n-úsáidtear í i riocht nó ar shlí nó chun críche, nó
(II) go n-úsáidtear í agus slí bheatha ag an duine a thóg amach an ceadúnas,
a thabharfadh, dá gcruthaítí an tráth a tógadh amach an ceadúnas í a bheith á húsáid sa riocht nó ar an slí sin nó chun na críche sin nó go raibh an tslí bheatha sin ag an duine sin, go mbeadh sí inchurtha faoi dhleacht de réir ráta níos airde ná an ráta ar dá réir a íocadh dleacht, agus”.
(4) Cuirfear an mhír seo a leanas in ionad míre 3 de Chuid II den Sceideal a ghabhann leis an Acht:—
“3. (1) Más rud é, mura mbeadh an mhír seo, go mbainfeadh fo-mhír (c) de mhír 4 de Chuid I den Sceideal seo le feithicil, ní bhainfidh an fho-mhír sin léi (agus bainfidh fo-mhír (d) den mhír sin léi dá réir sin) mura dtabharfaidh an té a bheidh ag tógaint an cheadúnais amach cruthúnas chun sástachta an údaráis cheadúnúcháin—
(a) gurb í an fheirmeoireacht an t-aon-slí bheatha nó an phríomh-shlí bheatha atá aige agus nach n-úsáidtear an fheithicil ar bhóithre poiblí ach ó am go ham agus amháin—
(i) chun toradh a fheirme agus earraí a tharraingt is gá le haghaidh na feirme, lena n-áirítear an teach feirme agus na foirgintí feirme, ach gan tarraingt bhreosla a áireamh más mar earra le díol a iompraítear é, nó
(ii) chun earraí den chineál chéanna a tharraingt d'fheirmeoir eile, ar choinníoll nach ar luaíocht a tharraingtear na hearraí sin, nó,
(iii) chun aon earraí acu seo a leanas a tharraingt d'fheirmeoir eile ar luaíocht—
(I) bainne a bheifear a tharraingt go dtí uachtarlann nó go dtí stáisiún deighilte uachtair, nó
(II) bainne deighilte a bheifear a tharraingt ó uachtarlann nó ó stáisiún deighilte uachtair, nó
(III) coimeádáin bhainne a bheifear a tharraingt go dtí nó ó uachtarlann nó stáisiún deighilte ime, nó
(iv) chun beodhíle a tharraingt ar luaíocht, is beodhíle—
(I) le duine a chónaíonn dhá mhíle ar a mhéid ó áit chónaithe an tarraingteora, agus
(II) a bheifear a tharraingt go dtí feirm nó ó fheirm ó mhancán ceantála beodhíle nó ionad, nó go dtí mancán ceantála beodhíle nó ionad, ina mbeidh margadh nó aonach ar siúl a bheidh sonraithe le hordú ón Aire Tionscail agus Tráchtála faoin Acht Iompair, 1958, nó
(III) a tharraingeofar lá na ceantála, an mhargaidh nó an aonaigh sin, agus an lá sin amháin, agus
(IV) nach dtarraingeofar i gceachtar treo ar aon chuid de bhóthar poiblí atá níos mó ná fiche míle de bhóthar poiblí ó áit chónaithe an tarraingteora, nó
(b) gur conraitheoir é a fostaíodh chun obair thalmhaíochta a dhéanamh ar fheirm agus nach n-úsáidtear an fheithicil ar bhóithre poiblí ach chun earraí a tharraingt a theastaíonn uaidh chun an obair sin a dhéanamh.
(2) Má bhíonn feirm á seoladh mar chuid de cheann acu seo a leanas nó i ndáil leis—
(a) ospidéal, sanatóir, teach eadarshláinte nó foras eile dá shamhail sin,
(b) foras meabhair-ghalar de réir bhrí an Achta Chóireála Meabhair-Ghalar, 1945 (Uimh. 19 de 1945),
(c) mainistir, clochar nó foras dá shamhail sin,
(d) coláiste, scoil nó foras dá shamhail sin,
measfar, chun críocha na míre seo, gur duine arb í an fheirmeoireacht a phríomh-shlí bheatha an duine a sheolann an fheirm.”
(5) Más roimh an lú lá d'Iúil, 1958, nó más é an lá sin, a rithfear an tAcht seo, tiocfaidh fo-alt (4) den alt seo i ngníomh an lá sin agus, más tar éis an lae sin a rithfear é, measfar gurb é an lá sin a tháinig sé i ngníomh.
(6) Déanfar na haisíocaíochtaí iomchuí ag féachaint d'fhorálacha fo-alt (4) agus (5) den alt seo agus déanfar na haisíocaíochtaí de réir cibé treoracha a thabharfaidh an tAire Rialtais Áitiúil.
Orduithe a dhaingniú.
21.—Daingnítear leis seo an tOrdú d'Fhorchur Dleacht (Uimh. 5) (Tobhaigh Speisialta Allmhuirithe agus Dleacht Custam Ilghnéitheacha) (Leasú), 1957 (I.R. Uimh. 163 de 1957), an tOrdú d'Fhorchur Dleachtanna (Uimh. 11) (Slinnte Dín), 1957 (I.R. Uimh. 275 de 1957), agus an tOrdú d'Fhorchur Dleachtanna (Uimh. 28) (Tobhaigh Speisialta Allmhuirithe agus Dleachtanna Custam Ilghnéitheacha), 1958 (I.R. Uimh. 92 de 1958).
CUID III.
Dleachtanna Báis.
Srian le halt 7 (4) den Finance Act, 1894.
22.—(1) Maidir le bás a tharlóidh tar éis an tAcht seo a rith aon dleacht a thiocfaidh chun bheith incheadaithe, nó a cheadófar, i gcoinne na dleachta eastáit is iníoctha faoi dhlithe an Stáit, mar fhaoiseamh ó chánachas dúbailte de dhroim gur tháinig sí chun bheith iníoctha nó gur íocadh í faoi dhlithe aon chríche lasmuigh den Stát, ní bheidh sí incheadaithe faoi fho-alt (4) d'alt 7 den Finance Act, 1894.
(2) Maidir le bás a tharla roimh an Acht seo a rith—
(a) aon dleacht a tháinig, roimh an rith sin, chun bheith incheadaithe, nó a ceadaíodh, i gcoinne na dleachta eastáit, dob iníoctha faoi dhlithe an Stáit, mar fhaoiseamh ó chánachas dúbailte, de dhroim í a bheith iníoctha nó íoctha faoi dhlithe aon chríche lasmuigh den Stát, ní bheidh sí, agus measfar nach raibh sí riamh, incheadaithe faoi fho-alt (4) d'alt 7 den Finance Act, 1894, agus
(b) aon dleacht a thiocfaidh chun bheith incheadaithe, nó a cheadófar, tar éis an rith sin, i gcoinne na dleachta eastáit, is iníoctha faoi dhlithe an Stáit, mar fhaoiseamh ó chánachas dúbailte, de dhroim í a bheith iníoctha nó íoctha faoi dhlithe aon chríche lasmuigh den Stát, ní bheidh sí incheadaithe faoi fho-alt (4) d'alt 7 den Finance Act, 1894.
CUID IV.
Liúntais Chaiteachais agus Sochair in Earraí: Cáin Ioncaim agus Forcháin.
Liúntais chaiteachais, etc.
23.—(1) Faoi réir forálacha na Coda seo den Acht seo, déanfar, chun críocha Rialach 1 de na Rialacha a bhaineann le Sceideal E, aon tsuim a bheidh íoctha i leith caiteachais ag comhlacht corpraithe le haon duine dá stiúrthóirí nó le duine ar bith i bhfostaíocht an chomhlachta sin is fostaíocht lena mbaineann an Chuid seo den Acht seo a áireamh, mura mbeidh an tsuim sin inchurtha faoi cháin ioncaim ar shlí eile mar ioncam leis an stiúrthóir nó an fostaí sin, mar pheircis a ghabhann le hoifig nó le fostaíocht an stiúrthóra nó an fhostaí sin agus mar chuid de shochair an chéanna is inmheasúnaithe i leith cánach ioncaim (lena n-áirítear forcháin) dá réir sin, ach ní choiscfidh aon ní sa bhfo-alt seo éileamh ar asbhaint a dhéanamh faoi Riail 9 de na Rialacha sin i leith aon airgid a caitheadh go hiomlán, go haonarach agus go riachtanach ag comhlíonadh dualgas na hoifige nó na fostaíochta.
(2) An tagairt atá i bhfo-alt (1) den alt seo d'aon suim a íocadh i leith caiteachais folaíonn sí tagairt d'aon suim a sholáthraigh comhlacht corpraithe do stiúrthóir nó d'fhostaí agus d'íoc sé amach.
Sochair in earraí a chur san áireamh.
24.—(1) Faoi réir na bhforálacha seo a leanas den Chuid seo den Acht seo, i gcás—
(a) comhlacht corpraithe do dhul faoi chostas ag soláthar, nó i ndáil le soláthar, cóiríochta cónaithe nó cóiríochta eile, nó aíochta, nó seirbhísí tís nó seirbhísí eile nó sochar nó saoráidí eile d'aon sórt d'aon duine dá stiúrthóirí nó d'aon duine ar fostú ag an gcomhlacht sin i bhfostaíocht lena mbaineann an Chuid seo den Acht seo, agus
(b) nach mbeadh an caiteachas inchurtha, mura mbeadh an t-alt seo, faoi cháin ioncaim mar ioncam leis an stiúrthóir nó leis an bhfostaí,
beidh éifeacht ag Rialacha 1 agus 9 de na Rialacha a bhaineann le Sceideal E agus ag alt 105 den Income Tax Act, 1918, maidir leis an oiread den chaiteachas nach mbeidh cúitithe leis an gcomhlacht corpraithe ag an stiúrthóir nó an fostaí amhail is dá mb'é an stiúrthóir nó an fostaí a bhí tar éis dul faoin gcaiteachas agus go raibh méid an chaiteachais sin aisíoctha leis ag an gcomhlacht corpraithe trí íocaíocht i leith caiteachais, agus beidh cáin ioncaim (lena n-áirítear forcháin) inmhuirir dá réir sin.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le costas faoina ndeachaigh an comhlacht corpraithe ag soláthar, nó i ndáil le soláthar, aon chóiríochta, soláthairtí nó seirbhísí do stiúrthóir nó d'fhostaí in aon áitreabh gno de chuid an chomhlachta agus a soláthraíodh le haghaidh an stiúrthóra nó an fhostaí féin agus d'úsáid sé chun agus amháin chun dualgais a oifige nó a fhostaíochta a chomhlíonadh.
(3) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le caiteachas faoina ndeachaigh an comhlacht corpraithe ag soláthar, nó i ndáil le soláthar, cóiríochta cónaithe d'fhostaí i gcuid d'aon áitreabh gnó leis an gcomhlacht sin ina bhfuil cóiríocht chónaithe más gá don fhostaí, de réir téarmaí a fhostaíochta, cónaí sa chóiríocht le go bhféadfaidh sé a dhualgais a chomhlíonadh i gceart agus—
(a) go bhfuil an chóiríocht soláthraithe de réir gnáis a bhí coiteann i dtrádála den aicme iomchuí ó thús na ndeich mbliana dar críoch dáta an Achta seo a rith maidir le fostaithe den aicme iomchuí, nó
(b) gur gá, i dtrádála den aicme iomchuí, go gcónódh fostaithe den aicme iomchuí in áitreabh den aicme iomchuí,
ach ní bheidh feidhm ag an bhfo-alt seo i gcás an fostaí a bheith ina stiúrthóir ar an gcomhlacht corpraithe iomchuí nó ar aon chomhlacht corpraithe eile a bhfuil urlámh ag an gcomhlacht corpraithe sin air nó aige sin ar an gcomhlacht corpraithe sin nó atá faoi urlámh dhuine a bhfuil urlámh aige freisin ar an gcomhlacht corpraithe sin.
(4) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le caiteachas faoina ndeachaigh an comhlacht corpraithe ag soláthar, nó i ndáil le soláthar, béilí in aon cheaintín ina soláthraítear béilí don fhoireann i gcoitinne.
(5) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le caiteachas faoina ndeachaigh an comhlacht corpraithe ag soláthar, nó i ndáil le soláthar, aon phinsin, blianachta, cnapshuime, aisce nó sochair eile dá shórt sin a thabharfar ar éag nó éirí-as dó a sholáthar do stiúrthóir nó d'fhostaí é féin, nó dá chéile, dá chlann nó dá chleithiúnaithe.
(6) Aon tagairt san alt seo do chaiteachas faoina ndeachthas i leith nó maidir le haon ní, folaíonn sí tagairt do chionúireacht iomchuí d'aon chaiteachas faoina ndeachthas go páirteach i leith nó maidir leis an ní sin.
Luacháil sochar in earraí.
25.—(1) Aon chaiteachas faoina ndeachaigh comhlacht corpraithe ag fáil nó ag táirgeadh sócmhainne a fhanann mar mhaoin ag an gcomhlacht féin, fágfar as an áireamh é chun críocha ailt 24 den Acht seo.
(2) Más é cuma ina ndéanfar aon socrú den tsaghas a luaitear i bhfo-alt (1) d'alt 24 den Acht seo an mhaoin in aon sócmhainn leis an gcomhlacht corpraithe a aistriú, agus gur tharla, ó fuair nó ó tháirg an comhlacht corpraithe an tsócmhainn, gur úsáideadh an tsócmhainn nó gur bhain díluachadh di, measfar go ndeachaigh an comhlacht corpraithe, agus an socrú sin á dhéanamh aige, faoi chaiteachas is comhionann le luach na sócmhainne tráth an aistrithe.
(3) (a) Má mheasúnaítear, nó más inmheasúnaithe, comhlacht corpraithe faoi Sceideal A maidir le haon áitreabh a mbeidh an comhlacht tar éis an t-áitreabh ar fad nó aon chuid de a sholáthar mar chóiríocht chónaithe nó mar chóiríocht eile d'aon duine dá stiúrthóirí nó dá fhostaithe agus nach n-íocann an comhlacht corpraithe aon chíos i leith an áitribh nó gur lú suim bhliantúil an chíosa a íocann sé ná suim na measúnachta faoi Sceideal A ar an áitreabh, beidh éifeacht ag alt 24 den Acht seo fé is dá n-íocadh an comhlacht corpraithe cíos bliantúil i leith an áitribh is comhionann le suim na measúnachta faoi Sceideal A ar an áitreabh.
(b) Sa bhfo-alt seo ciallaíonn “suim na measúnachta faoi Sceideal A” suim arbh ionann i agus suim na measúnachta faoi in aghaidh na bliana measúnachta iomchuí dá mba nár achtaíodh alt 3 den Acht Airgid, 1935 (Uimh. 28 de 1935).
(4) I gcás sócmhainn ar leis an gcomhlacht corpraithe i gcónaí í a úsáid go hiomlán nó go páirteach chun aon socrú den tsaghas a luaitear i bhfo-alt (1) d'alt 24 den Acht seo a dhéanamh, agus nach áitreabh an tsócmhainn, measfar, chun críocha an ailt sin, go ndeachaigh an comhlacht corpraithe faoi chaiteachas bliantúil (i dteannta aon chaiteachais eile faoina ndeachaigh sé maidir leis an sócmhainn, nach caiteachas lena mbaineann fo-alt (1) den alt seo) maidir leis is comhionann le luach bliantúil úsáide na sócmhainne, ach má bhíonn aon suim i leith cíosa nó fruilithe iníoctha ag an gcomhlacht corpraithe i leith na sócmhainne—
(a) i gcás suim bhliantúil an chíosa nó an fhruilithe a bheith comhionann le, nó níos mó ná, luach bliantúil úsáide na sócmhainne, ní bheidh feidhm ag an bhfo-alt seo, agus
(b) i gcás inar lú suim bhliantúil an chíosa nó an fhruilithe ná luach bliantúil úsáide na sócmhainne, fágfar an cíos nó an fruiliú as an áireamh chun críocha an ailt sin.
(5) Aon tagairt atá san alt seo do chomhlacht corpraithe is inmheasúnaithe faoi Sceideal A i leith aon áitribh measfar go bhfolaíonn sí tagairt do chomhlacht corpraithe dob inmheasúnaithe amhlaidh dá mbeadh na cúinsí a bhí ann ar feadh aon choda den bhliain ann i gcaitheamh na bliana uile.
An bhrí atá le “stiúrthóir”, “fostaíocht” agus “fostaíocht lena mbaineann an Chuid seo den Acht seo”.
26.—(1) Sa Chuid seo den Acht seo, ciallaíonn “stiúrthóir”—
(a) maidir le comhlacht corpraithe ar bord stiúrthóirí nó comhlacht dá shamhail a bhainistíonn a ghnó, comhalta den bhord sin nó den chomhlacht dá shamhail,
(b) maidir le comhlacht corpraithe ar stiúrthóir aonair nó duine dá shamhail a bhainistíonn a ghnó, an stiúrthóir sin nó an duine sin,
(c) maidir le comhlacht corpraithe arb iad na comhaltaí féin a bhainistíonn a ghnó, comhalta den chomhlacht corpraithe,
agus folaíonn sé duine ar bith ar gnáth le stiúrthóirí comhlachta chorpraithe, arna mhíniú de réir na bhforálacha roimhe seo den fho-alt seo, gníomhú de réir a orduithe nó a threoracha, ach ní mheasfar, de réir bhrí an fho-ailt seo, duine a bheith ina dhuine ar gnáth le stiúrthóirí comhlachta chorpraithe gníomhú de réir a orduithe nó a threoracha de dhroim amháin go ngníomhaíonn na stiúrthóirí sin de réir a chomhairle i gcáil ghairmiúil dó.
(2) Sa Chuid seo den Acht seo, ciallaíonn “fostaíocht” fostaíocht ar de chineál í go mbeadh aon sochair oifige uaidh le measúnú faoi Sceideal E, agus folaíonn tagairtí do dhaoine ar fostú ag comhlacht corpraithe nó is fostaithe do chomhlacht corpraithe aon duine a ghlacann páirt i mbainistí ghnó an chomhlachta chorpraithe agus nach stiúrthóir ar an gcomhlacht sin.
(3) Faoi réir forálacha an fho-ailt seo agus fo-ailt (4) den alt seo, na fostaíochtaí lena mbaineann an Chuid seo den Acht seo is fostaíochtaí iad ar cúig chéad déag punt nó níos mó na sochair uathu, arna meas don bhliain mheasúnachta iomchuí de réir forálacha na nAchtanna Cánach Ioncaim agus ar an bhforas gur fostaíochtaí iad lena mbaineann an Chuid seo den Acht seo, agus gan aon asbhaint a dhéanamh faoi Riail 9 de na Rialacha a bhaineann le Sceideal E maidir le hairgead a caitheadh ag comhlíonadh dualgas an chéanna:
Ar choinníoll—
(a) i gcás duine a bheith fostaithe i dhá fhostaíocht nó níos mó ag an gcomhlacht corpraithe amháin, agus gur cúig chéad déag punt nó níos mó iomlán sochar na bhfostaíochtaí sin in aghaidh na bliana measúnachta iomchuí arna meas mar adúradh, déileálfar leis na fostaíochtaí sin uile mar fhostaíochtaí lena mbaineann an Chuid seo den Acht seo, agus
(b) i gcás duine a bheith ina stiúrthóir ar chomhlacht corpraithe, déileálfar leis na fostaíochtaí uile ina mbeidh sé ar fostú ag an gcomhlacht corpraithe mar fhostaíochtaí lena mbaineann an Chuid seo den Acht seo.
(4) Maidir le stiúrthóirí uile agus fostaithe uile chomhlachta chorpraithe ar a bhfuil urlámh ag comhlacht corpraithe eile déileálfar leo chun críocha an choinníll a ghabhann le fo-alt (3) den alt seo (ach ní chun aon chríche eile) fé is dá mba stiúrthóirí ar an gcomhlacht corpraithe eile sin iad, nó, de réir mar bheidh, fé is dá mba fostaíocht faoin gcomhlacht corpraithe eile sin an fhostaíocht.
Forálacha breise maidir le heolas.
27.—(1) I bhfo-alt (2) d'alt 105 den Income Tax Act, 1918, measfar go bhfolaíonn na tagairtí do chuideachta tagairtí d'aon chomhlacht corpraithe agus beidh le “director” an bhrí chéanna atá le “stiúrthóir” sa Chuid seo den Acht seo.
(2) Má dhéanann comhlacht corpraithe, chun críocha tuairisceáin faoin alt sin 105, cionroinnt ar chaiteachas faoina ndeachthas go páirteach i leith nó maidir le ní áirithe agus go páirteach i leith nó maidir le nithe eile—
(a) beidh sa tuairisceán ráiteas gur de thoradh na cionroinnte sin an tsuim atá sa tuairisceán,
(b) déanfaidh an comhlacht corpraithe, má cheanglaítear sin air trí fhógra ón gcigire cánach, tuairisceán a ullmhú agus a sheachadadh don chigire laistigh den am a bheidh teoranta leis an bhfógra agus sonraí iomlána ann i dtaobh na suime a cionroinneadh, an tslí ina ndearnadh agus na forais ar a ndearnadh an chionroinnt, agus
(c) má bhíonn an cigire míshásta le haon chionroinnt chaiteachais den tsórt sin, féadfaidh sé, chun críocha measúnachta, an caiteachas a chionroinnt, ach féadfaidh an comhlacht corpraithe, ar fhógra a thabhairt i scríbhinn don chigire laistigh de lá agus fiche tar éis fógra a fháil i dtaobh aon chionroinnte den tsórt sin a rinne an cigire, achomharc i gcoinne na cionroinnte sin a dhéanamh chun na gCoimisinéirí Speisialta.
(3) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (2) den alt seo fé is dá mb'achomharc é chucu i gcoinne measúnachta i leith cánach ioncaim, agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le achomharc a athéisteacht nó le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.
(4) Na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le tuairisceáin faoin alt sin 105 beidh feidhm acu maidir le haon tuairisceán a cheanglaítear a thabhairt faoi fho-alt (2) den alt seo.
Feidhm Choda IV.
28.—Ní bheidh feidhm ag an gCuid seo den Acht seo maidir le haon chomhlacht corpraithe mura mbíonn trádáil ar siúl aige nó muran infheistíochtaí nó maoin eile a shealbhú iomlán nó formhór a fheidhmeanna.
Léiriú na bhforálacha roimhe seo de Chuid IV.
29.—(1) Sna forálacha roimhe seo den Chuid seo den Acht seo folaíonn “áitreabh gnó”, maidir le comhlacht corpraithe, gach áitreabh ar áitiú ag an gcomhlacht sin chun críocha aon trádála a bhíonn ar siúl aige:
Ar choinníoll nach bhfolaíonn “áitreabh gnó” ach amháin i gcás inar tagairt sainráite d'áitreabh ina bhfuil cóiríocht chónaithe an tagairt, an méid d'aon áitreabh mar adúradh a úsáidtear mar chóiríocht chónaithe d'aon duine de stiúrthóirí an chomhlachta chorpraithe nó d'aon duine ar fostú ag an gcomhlacht corpraithe in aon fhostaíocht lena mbaineann an Chuid seo den Acht seo.
(2) Aon tagairt atá sna forálacha roimhe seo den Chuid seo den Acht seo d'aon ní a soláthraíodh do stiúrthóir nó d'fhostaí déanfar, muran tagairt sainráite í do rud éigin a soláthraíodh don stiúrthóir nó don fhostaí féin, í a fhorléiriú mar thagairt a fholaíonn tagairt d'aon ní a soláthraíodh do chéile, do theaghlach, do sheirbhísigh, do chleithiúnaigh nó d'aíonna an stiúrthóra nó an fhostaí sin, agus forléireofar dá réir sin an tagairt atá sa choinníoll a ghabhann le fo-alt (1) den alt seo do chóiríocht chónaithe do stiúrthóirí nó d'fhostaithe.
(3) Sna forálacha roimhe seo den Chuid seo den Acht seo, ciallaíonn “urlámh”, maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna nó cumhacht vótála a shealbhú sa chomhlacht corpraithe sin nó maidir leis nó in aon chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le haon doiciméid eile a rialaíonn an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, gur de réir tola an duine sin a sheolfar gnó an chomhlachta chorpraithe chéadluaite.
Comhlachtaí neamhchorpraithe, comhpháirtíochtaí agus pearsana.
30.—(1) Bainfidh na forálacha roimhe seo den Chuid seo den Acht seo le cumainn neamhchorpraithe agus comhlachtaí eile fé mar bhaineann siad le comhlachtaí corpraithe, agus, maidir leis na forálacha sin roimhe seo, beidh feidhm freisin ag an míniú ar “urlámh”, oiriúnaithe mar is gá, atá i bhfo-alt (3) d'alt 29 den Acht seo.
(2) Beidh feidhm ag na forálacha roimhe seo den Chuid seo den Acht seo maidir le haon chomhpháirtíocht a sheolann aon trádáil nó gairm fé mar bheadh feidhm acu maidir le comhlacht corpraithe a bheadh ag seoladh trádála, dá bhfágtaí ar lár an méid sin díobh a bhaineann le stiúrthóirí an chomhlachta chorpraithe nó le daoine a ghlacann páirt i mbainistí ghnó an chomhlachta chorpraithe, ach—
(a) ciallaíonn “urlámh”, maidir le comhpháirtíocht, an ceart chun scair is mó ná leath na sócmhainní nó níos mó ná leath ioncaim na comhpháirtíochta, agus
(b) i gcás urlámh a bheith ag comhpháirtíocht den tsórt adúradh ar chomhlacht corpraithe lena mbaineann an Chuid seo den Acht seo (agus forléireofar “urlámh” chun na críche sin de réir an mhínithe atá air i bhfo-alt (3) d'alt 29 den Acht seo)—
(i) is fostaíocht lena mbaineann an Chuid seo den Acht seo aon fhostaíocht ina bhfuil aon stiúrthóir de chuid an chomhlachta chorpraithe sin fostaithe ag an gcomhpháirtíocht, agus
(ii) gach fostaíocht ina bhfuil duine ar fostú faoin gcomhpháirtíocht agus faoin gcomhlacht corpraithe (is fostaíocht faoin gcomhpháirtíocht nó faoin gcomhlacht corpraithe) déileálfar léi, maidir lena chinneadh cé acu is fostaíocht lena mbaineann an Chuid seo den Acht seo nó nach ea an fhostaíocht sin, fé is dá mb'fhostaíocht faoin gcomhlacht corpraithe í.
(3) Beidh feidhm ag forálacha fo-ailt (2) den alt seo maidir le pearsana fé mar atá feidhm acu maidir le comhpháirtíochtaí, ach ní fhorléireofar aon ní sa bhfo-alt seo mar rud a cheanglann go ndéileálfar in aon chúinsí le pearsa fé is dá mbeadh sé faoi urlámh dhuine eile.
CUID V.
Sochair Scoir agus Sochair eile do Stiúrthóirí agus d'Fhostaithe: Cáin Ioncaim agus Forcháin.
Léiriú (Cuid V).
31.—(1) Sa Chuid seo den Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “stiúrthóir”—
(a) maidir le comhlacht corpraithe ar bord stiúrthóirí nó comhlacht dá shamhail a bhainistíonn a ghnó, comhalta den bhord sin nó den chomhlacht dá shamhail,
(b) maidir le comhlacht corpraithe ar stiúrthóir aonair nó duine dá shamhail a bhainistíonn a ghnó, an stiúrthóir sin nó an duine sin,
(c) maidir le comhlacht corpraithe arb iad na comhaltaí féin a bhainistíonn a ghnó, comhalta den chomhlacht corpraithe,
agus folaíonn sé duine ar bith atá le bheith nó a bhí ina stiúrthóir;
ciallaíonn “fostaí”, maidir le comhlacht corpraithe, aon duine a ghlacann páirt i mbainistí ghnó an chomhlachta chorpraithe agus nach stiúrthóir, agus folaíonn sé duine atá le bheith nó a bhí ina fhostaí;
ciallaíonn “luach saothar deiridh,” maidir le stiúrthóir nó fostaí chomhlachta chorpraithe, meán-mhéid bhliantúil a luach saothair ón gcomhlacht corpraithe ar feadh na dtrí bliana deiridh dá sheirbhís leis an gcomhlacht corpraithe, agus glacfar gurb é méid luach saothair dhuine in aghaidh aon bhliana áirithe an méid de a mbeadh sé inmheasúnaithe ina leith faoi fhorálacha na nAchtanna Cánach Ioncaim, dá gceanglaíodh na forálacha sin gur ar bhrabúis nó gnóchan na bliana sin agus nach ar bhrabúis nó gnóchan aon bhliana nó tréimhse eile a bhunófaí an mheasúnacht, arna laghdú d'aon asbhaint (seachas asbhaintí faoi alt 32 den Finance Act, 1921, nó faoi alt 38 den Acht seo) dob inlamháilte le linn brabúis nó gnóchan a bheith á ríomh faoi na hAchtanna sin agus d'aon asbhaintí dob inlamháilte i leith caithimh agus cumailte aon inneallra nó gléasra: Ar choinníoll nach bhfolóidh luach saothair, i gcás stiúrthóra chuideachta, aon táille stiúrthóra nó luach saothair dá shamhail a fuair sé ina cháilíocht mar stiúrthóir den tsórt sin;
ciallaíonn “stiúrthóir páirt-aimsire”, maidir le comhlacht corpraithe, stiúrthóir nach bhfuil de cheangal air formhór a chuid ama a chaitheamh i seirbhís an chomhlachta chorpraithe;
ciallaíonn “fostaí páirt-aimsire”, maidir le comhlacht corpraithe, fostaí nach bhfuil de cheangal air formhór a chuid ama a chaitheamh i seirbhís an chomhlachta chorpraithe; ciallaíonn “stiúrthóir dílseánach” stiúrthóir cuideachta arb é an t-úinéir tairbhiúil é ar níos mó ná cúig déag faoin gcéad de ghnáth-scair-chaipiteal na cuideachta, nó ar féidir leis, go díreach nó trí mheán cuideachtana eile nó trí aon mheán neamhdhíreach eile, níos mó ná an méid sin den ghnáth-scair-chaipiteal sin a rialú;
ciallaíonn “fostaí dílseánach”, maidir le cuideachta, fostaí arb é an t-úinéir tairbhiúil é ar níos mó ná cúig déag faoin gcéad de ghnáth-scair-chaipiteal na cuideachta nó ar féidir leis, go díreach nó trí mheán cuideachtana eile, nó trí aon mheán neamhdhíreach eile, níos mó ná an méid sin den ghnáth-scair-chaipiteal sin a rialú;
ciallaíonn “sochar scoir nó sochar eile” aon phinsean, blianacht, cnapshuim, aisce nó sochar eile dá shamhail a bheidh le tabhairt ar scor nó in oirichill scoir, nó, i ndáil le seirbhís san am a caitheadh, tar éis scoir, nó ar bhás, nó i ndáil le bás, a fháil le linn seirbhíse nó tar éis scoir, nó a bheidh le tabhairt ar aon athrú, nó in oirichill aon athrú. nó i ndáil le haon athrú, a theacht ar sheirbhís an duine iomchuí, ach amháin nach bhfolaíonn sé aon phinsean, blianacht, cnapshuim, aisce, nó sochar eile dá shamhail sin a bheidh le tabhairt de dhroim amháin bás nó éagumas duine ó thionóisc a tharla de dhroim nó i gcúrsa a oifige nó a fhostaíochta agus ní de dhroim aon chúise eile;
ciallaíonn “seirbhís” seirbhís mar fhostaí don chomhlacht corpraithe iomchuí nó mar stiúrthóir ar an gcomhlacht sin agus forléireofar “scor” dá réir sin;
ciallaíonn “scéim aoisliúntais reachtúil” scéim arna cur ar bun le nó faoi aon achtachán a bhaineann le haoisliúntas.
(2) Chun críocha na mínithe atá i bhfo-alt (1) den alt seo ar “stiúrthóir dílseánach” agus “fostaí dílseánach”—
(a) gnáth-scair-chaipiteal atá ar úinéireacht nó ar urlámh mar adeirtear sna mínithe ag duine arb é céile stiúrthóra nó fostaí é nó ar naíon le stiúrthóir nó fostaí é nó is iontaobhaí ar iontaobhas chun sochair dhuine nó dhaoine arb eisean, nó ar a bhfuil, aon duine den tsórt sin nó an stiúrthóir nó an fostaí sin, measfar gurb é an stiúrthóir nó an fostaí sin agus nach aon duine eile an duine a bhfuil sé ar úinéireacht nó ar urlámh aige, agus
(b) ciallaíonn “gnáth-scair-chaipiteal” an caipiteal eisithe uile (cibé ainm a thugtar air) na cuideachta seachas caipiteal a bhfuil ceart ag a shealbhóirí díbhinn a fháil de réir ráta shocair nó de réir ráta a athraíonn de réir an ráta chánach ioncaim, ach nach bhfuil aon cheart eile acu chun scair de bhrabúis na cuideachta a fháil.
(3) I gcás athrú a bheith déanta ar scéim shochar scoir tráth ar bith i ndiaidh an 23ú lá d'Aibreán, 1958, measfar, chun críocha na Coda seo den Acht seo, gur scéim nua an scéim a tháinig i ngníomh dáta an athraithe, ach ní bhainfidh an fo-alt seo le hathrú arna cheadú ag na Coimisinéirí Ioncaim.
(4) Aon tagairt sa Chuid seo den Acht seo do shochair scoir nó sochair eile a sholáthar do dhuine folaíonn sí tagairt do shochair is iníoctha le céile, leanaí, cleithiúnaithe nó ionadaithe pearsanta dlíthiúla an duine sin a sholáthar.
(5) Aon tagairt sa Chuid seo den Acht seo do shochair scoir nó sochair eile nó pinsean nó blianacht a sholáthar ag comhlacht corpraithe folaíonn sí tagairt don tsoláthar sin a dhéanamh trí chonradh le tríú duine.
(6) Beidh feidhm ag an gCuid seo den Acht seo maidir le comhlachtaí neamhchorpraithe nó comhlachtaí eile fé mar atá feidhm aici maidir le comhlachtaí corpraithe, ach measfar nach bhfolaíonn an tagairt sa bhfo-alt seo do chomhlachtaí neamhchorpraithe nó do chomhlachtaí eile tagairt do phearsana i gcomhpháirtíocht.
Muirear cánach i leith soláthair le haghaidh sochar scoir nó sochar eile do stíúrthóirí agus d'fhostaithe comhlachtaí corpraithe.
32.—(1) Faoi réir ailt 33 den Acht seo, má tharlaíonn, de bhun scéime chun soláthar a dhéanamh faoi chomhair sochar scoir nó sochar eile san am le teacht do dhaoine arb éard iad, nó ar a bhfuil stiúrthóirí nó fostaithe comhlachta chorpraithe (dá ngairtear scéim sochar scoir sa Chuid seo den Acht seo), go n-íocfaidh an comhlacht corpraithe in aon bhliain mheasúnachta áirithe suim chun aon sochair den tsórt sin a sholáthar d'aon stiúrthóir nó fostaí don chomhlacht, ansin (cibé acu a bhraitheann nó nach mbraitheann faibhriú na sochar ar aon teagmhas)—
(a) maidir leis an tsuim a bheifear tar éis a íoc, mura mbeidh sí inchurtha faoi cháin ioncaim ar shlí eile mar ioncam leis an stiúrthóir nó leis an bhfostaí, measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur ioncam leis an stiúrthóir nó leis an bhfostaí sin don bhliain mheasúnachta sin an tsuim sin agus go bhfuil sí inmheasúnaithe i leith cánach ioncaim faoi Chás VI de Sceideal D; agus
(b) más íocaíocht faoi aon árachas nó conradh den tsaghas a luaitear in alt 32 den Income Tax Act, 1918, an íocaíocht, tabharfar faoiseamh, muran inlamháilte ar shlí eile é, don stiúrthóir nó don fhostaí faoin alt sin i leith na híocaíochta agus tabharfar an oiread faoisimh, más aon fhaoiseamh é, agus dob inlamháilte dó dá mb'eisean a rinne an íocaíocht agus gur leis a rinneadh an t-árachas nó an conradh faoina ndearnadh an íocaíocht.
(2) Faoi réir ailt 33 den Acht seo, i gcás—
(a) comhaontú a bheith i bhfeidhm idir comhlacht corpraithe agus stiúrthóir nó fostaí don chomhlacht sin chun soláthar a dhéanamh faoi chomhair aon sochar scoir nó sochar eile dó san am le teacht faoi scéim sochar scoir, nó duine a bheith ag fónamh mar stiúrthóir nó fostaí ag comhlacht corpraithe a bhfuil scéim sochar scoir ann maidir leis, a bhaineann le daoine den aicme ar di é agus faoina soláthrófar aon sochair den tsórt sin dó,
(b) nach ndéanann an comhlacht corpraithe, nó nach ndéanann sé go hiomlán, soláthar na sochar a urrú trí shuimeanna den tsórt a luaitear i bhfo-alt (1) den alt seo a íoc, agus
(c) nach imthosca ina bhfaibhreoidh na sochair imthosca a fhághfaidh cáin ioncaim a bheith inmheasúnaithe ar na sochair mar shochair óna oifig mar stiúrthóir nó óna fhostaíocht,
ansin (cibé acu a bhraitheann nó nach mbraitheann faibhriú na sochar ar aon teaghmhas áirithe), gach bliain mheasúnachta a bheidh an comhaontú i bhfeidhm nó a bheidh an stiúrthóir nó an fostaí ag fónamh mar adúradh suas go dtí an bhliain mheasúnachta, agus an bhliain mheasúnachta sin freisin, a fhaibhreoidh na sochair nó a scoirfidh aon seans de bheith ann go bhfaibhreoidh siad, measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur ioncam leis an stiúrthóir nó leis an bhfostaí don bhliain sin, agus is ioncam ar inmheasúnaithe cáin ioncaim ina leith faoi Chás VI de Sceideal D, suim is comhionann leis an suim bhliantúil a bheadh ar an gcomhlacht corpraithe a íoc an bhliain sin faoi chonradh leis an tríú duine ag urrú soláthar na sochar sin ag an tríú duine sin nó, cibé acu é, an oiread de na sochair sin nach mbeidh urraithe cheana trí íoc na suimeanna sin a luaitear i bhfo-alt (1) den alt sin.
(3) I gcás ina n-íocfaidh an comhlacht corpraithe aon tsuim a luaitear i bhfo-alt (1) den alt seo maidir le stiúrthóirí nó fostaithe iomaí-déanfar, chun críocha an fho-ailt sin, an tsuim a íocfar amhlaidh a chionroinnt eatarthu faoi threoir na suimeanna faoi leith a chaithfí a íoc chun a urrú go ndéanfaí na sochair ar leith a sholáthar dóibh faoi seach, agus, chun na críche sin, measfar an chuid den tsuim a chionroinnfear ar gach duine faoi leith díobh a bheith íoctha ar leithligh maidir leis an duine áirithe sin díobh.
Díolúintí ó mhuirear cánach faoi alt 32.
33.—(1) Beidh na híocaíochtaí seo a leanas díolmhaithe ó oibriú fo-ailt (1) d'alt 32 den Acht seo:
(a) íocaíochtaí le ciste aoisliúntais a bheidh ceadaithe (go hiomlán nó go páirteach) ag na Coimisinéirí Ioncaim chun críocha ailt 32 den Finance Act, 1921;
(b) íocaíochtaí ar mhodh préimhe de bhun scéime sochar scoir, a bhfuil na sochair fúithi urraithe trí phréimheanna is iníoctha ag an gcomhlacht corpraithe, le ranníoca nó gan ranníoca ó na stiúrthóirí nó na fostaithe lena mbaineann, faoi chonarthaí árachas saoil nó dearlaice nó blianachtaí saoil, agus is scéim a bhí i ngníomh roimh an 24ú lá d'Aibreán, 1958,
faoi réir an choinníll nach mbeidh feidhm ag mír (b) den fho-alt seo maidir le híocaíocht i leith stiúrthóra nó fostaí a ligfear isteach ina chomhalta den scéim tar éis tosach feidhme na Coda seo den Acht seo, ná maidir le duine a bheidh, tráth ar bith i rith na bliana measúnachta—
(i) ina stiúrthóir dílseánach,
(ii) ina stiúrthóir páirt-aimsire,
(iii) ina fhostaí dílseánach, nó
(iv) ina fhostaí páirt-aimsire.
(2) (a) Ní bheidh feidhm ag fo-alt (1) ná ag fo-alt (2) d'alt 32 den Acht seo ar shlí go mbeidh aon tsuim le háireamh mar ioncam mar luaitear ansin i gcás inarb éard í an scéim sochar scoir a bheidh i gceist—
(i) scéim aoisliúntais reachtúil,
(ii) scéim eiscthe, nó
(iii) scéim a bheidh ceadaithe de thuras na huaire ag na Coimisinéirí Ioncaim faoi alt 34 den Acht seo.
(b) Sa bhfo-alt seo, ciallaíonn “scéim eiscthe” scéim shochar scoir a bhaineann le daoine nach stiúrthóir dílseánach, stiúrthóir páirt-aimsire, fostaí dílseánach ná fostaí páirt-aimsire aon duine díobh agus nach cead, de réir a téarmaí, luach comhiomlán na sochar uile is féidir a sholáthar d'aon duine a bheith níos mó ná £3,000 (i gcás ina bhfuil níos mó ná scéim shochar scoir amháin ann de thuras na huaire maidir leis an gcomhlacht corpraithe agus a bhaineann le daoine den aicme chéanna, measfar gur scéim amháin chun críocha an mhínithe seo na scéimeanna sin go léir i dteannta a chéile).
(3) I gcás—
(a) ina mbeifear, maidir le soláthar a dhéanamh faoi chomhair aon tsochar scoir nó sochar eile san am le teacht do stiúrthóir nó fostaí, tar éis a mheas gur ioncam dá chuid de bhua fo-ailt (1) nó fo-ailt (2) d'ailt 32 den Acht seo suim (dá ngairtear an tsuim mhuirearaithe sa bhfo-alt seo),
(b) go gcruthóidh an stiúrthóir nó an fostaí dá éis sin do na Coimisinéirí Ioncaim, nó ar achomharc do na Coimisinéirí Speisialta, nach ndearnadh aon íocaíocht i leith nó in ionad na sochar agus gur tharla teaghmas éigin a bheir nach ndéanfar aon íocaíocht den tsórt sin, agus
(c) go n-iarrfaidh an stiúrthóir nó an fostaí faoiseamh faoin bhfo-alt seo laistigh de thrí bliana ón am a tharla an teagmhas sin,
tabharfaidh na Coimisinéirí Ioncaim faoiseamh i leith cánach ar an tsuim mhuirearaithe trí aisíoc nó ar shlí eile mar is iomchuí; agus má shásaíonn an stiúrthóir nó an fostaí na Coimisinéirí Ioncaim, nó ar achomharc, na Coimisinéirí Speisialta, mar adúradh maidir le cuid áirithe éigin de na sochair is lú ná a n-iomlán, féadfaidh na Coimisinéirí Ioncaim cibé faoiseamh a thabhairt is dóigh leo a bheith cóir, réasúnach.
(4) I gcás ina ndéanfaí, ar leith ón bhfo-alt seo, a mheas, de bhua fo-ailt (1) nó fo-ailt (2) d'alt 32 den Acht seo, gur ioncam le fostaí in aghaidh aon bhliana measúnachta áirithe aon tsuim áirithe, ach, maidir leis an mbliain sin, nach bhfuil, faoi fhorálacha na nAchtanna Cánach Ioncaim, cáin ioncaim inmheasúnaithe ar an bhfostaí i leith sochar a fhostaíochta nó gur ar fhoras na méide a fuair sé sa Stát is inmheasúnaithe amhlaidh í, ní bheidh d'fheidhm ag an bhfo-alt sin go mbeadh sé le meas gur ioncam dá chuid in aghaidh na bliana sin an tsuim sin.
Scéimeanna sochar scoir a cheadú.
34.—(1) Faoi réir ailt 35 den Acht seo, ceadóidh na Coimisinéirí Ioncaim scéim shochar scoir chun críocha na Coda seo den Acht seo má chruthaítear dóibh go gcomhlíonann an scéim na coinníollacha seo a leanas go léir:
(a) go bhfuil an scéim bunaithe i ndáil le trádáil nó gnóthas a sheoltar go hiomlán nó go páirteach sa Stát ag comhlacht corpraithe a chónaíonn sa Stát chun críocha cánach ioncaim;
(b) nach féidir le sochair na scéime faibhriú ach—
(i) do stiúrthóirí nó d'fhostaithe an chomhlachta chorpraithe ar scor dóibh, ar aois shonraithe (nach mó ná seachtó bliain) a shlánú dóibh, nó ar theacht faoi éagumas buan níos óige ná sin dóibh, nó
(ii) do bhaintreacha, do chlann nó do chleithiúnaithe eile nó d'ionadaithe pearsanta dlíthiúla daoine atá nó a bhí ina stiúrthóirí nó ina bhfostaithe don chomhlacht corpraithe, ar éag do na daoine sin;
(c) go bhfuil ceart sonraithe chun sochar sonraithe faoin scéim ag na daoine uile lena mbaineann an scéim agus gur cuireadh téarmaí na scéime in iúl dóibh;
(d) gur mar a chéile, maidir leis na daoine uile lena mbaineann an scéim, an saghas sochar a thugtar faoin scéim;
(e) gurb é an comhlacht corpraithe a íocann trian ar a laghad den chostas a bhaineann le soláthar na sochar is iníoctha faoin scéim le gach duine nó maidir le gach duine lena mbaineann an scéim;
(f) nach cead aon tsuim d'íoc an comhlacht corpraithe chun sochair a sholáthar faoin scéim a chur chun aon chríche eile ná a aisíoc leis an gcomhlacht corpraithe;
(g) i gcás aon stiúrthóir nó fostaí do dhéanamh ranníoca i leith costas soláthair na sochar faoin scéim, nach cead aon tsuim a ranníoc aon duine amhlaidh a chur chun aon chríche eile seachas soláthar na sochar sin ná a aisíoc leis;
(h) (i) nach cead luach comhiomlán na sochar uile d'fhéadfadh faibhriú chun aon duine ar scor dó a bheith níos mó ná suim is comhionann, ar dháta an scoir sin, le luach pinsin ar feadh a shaoil ar cóimhéid leis an seascadú cuid dá luach saothair deiridh arna iolrú faoi uimhir a bhlianta seirbhíse, nó ná suim is comhionann, ar an dáta sin, le luach pinsin ar feadh a shaoil ar cóimhéid le dhá dtrian a luach saothair deiridh cibé acu sin is lú, agus
(ii) nach mó luach na sochar a thugtar, má thugtar, ar shlí seachas trí bhlianacht nó pinsean neamhiomalartaithe, ná ceathrú cuid an luacha chomhiomláin sin;
(i) nach bhféadfaidh luach comhiomlán na sochar uile (dá ngairtear sochair bháis sa bhfo-mhír seo), a fhéadfaidh faibhriú ar aon duine d'fháil bháis le linn a sheirbhíse, a bheith níos mó ná luach na sochar d'fhéadfaí, de réir an choinníll atá i bhfo-mhír (i) de mhír (h) den fho-alt seo, a sholáthar dó ar scor dó ar an aois shonraithe a shlánú, dá leanadh sé de bheith ag fónamh nó go slánódh sé an aois sin de réir ráta bhliantúil luach saothair comhionann lena luach saothair deiridh, agus nach bhféadfaidh luach na sochar báis uile sin a fhéadfar a thabhairt ar shlí seachas trí bhlianacht nó pinsean neamh-iomalartaithe a bheith níos mó ná cibé suim acu seo a leanas is mó:
(i) míle punt,
(ii) suim is comhionann le luach saothair deiridh an duine,
(iii) suim is comhionann leis an tríochadú cuid de luach saothair deiridh an duine arna iolrú faoi uimhir a bhlianta seirbhíse nó faoi dhaichead a cúig, cibé acu is lú,
(iv) suim is comhionann le comhiomlán na suimeanna a ranníoc an duine faoin scéim, maraon le hús réasúnach ar na suimeanna sin;
(j) (i) nach bhféadfaidh comhiomlán na sochar uile a fhéadfaidh faibhriú, ar aon duine d'fháil bháis tar éis scor dó, a bheith níos mó ná suim is comhionann le luach comhiomlán na sochar ar tháinig an duine sin ina dteideal ar scor dó arna laghdú de shuim iomlán na n-íocaíochtaí uile a rinneadh nó a bhí dlite suas go dtí bás an duine sin i leith na sochar sin, nó
(ii) gurb é an t-aon-sochar a fhéadfaidh faibhriú ar aon duine d'fháil bháis tar éis scor dó pinsean neamh-iomalartaithe dá bhaintreach nó do chleithiúnaí eile de mhéid nach mó ná leath an phinsin nó na blianachta a raibh an duine sin ina theideal tráth a bháis;
(k) nach insannaithe go hiomlán ná go páirteach na pinsin ná na blianachtaí faoin scéim;
(l) go bhfuil foráil sa scéim á áirithiú nach ngéillfear, go hiomlán nó go páirteach, aon chearta chun aon tsochair a soláthraíodh nó a sholáthrófar faoin scéim (cibé acu a bhraitheann nó nach mbraitheann faibhriú an tsochair ar theagmhas); agus
(m) nach bhféadfar seirbhís ar bith a thabharfaidh duine in aon fheidhmeannas, agus é—
(i) ina stiúrthóir dílseánach,
(ii) ina stiúrthóir páirt-aimsire,
(iii) ina fhostaí dílseánach, nó
(iv) ina fhostaí páirt-aimsire,
a chur san áireamh chun aon cheann de chríocha na scéime.
(2) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo é, ag féachaint do chúinsí an cháis áirithe, agus faoi réir cibé coinníollacha is oiriúnach leo a fhorchur, scéim sochar scoir chun críocha na Coda seo den Acht seo a cheadú d'ainneoin feidhm a bheith ag mír nó mireanna acu seo a leanas:
(i) go bhfuil an coinníoll atá i mír (a) d'fho-alt (1) den alt seo gan comhlíonadh,
(ii) cé gurb é príomh-chuspóir na scéime soláthar sochar nach bhféadfaidh faibhriú ach sna cúinsí dá dtagartar i mír (b) den fho-alt sin, nach é an soláthar sin aon-chuspóir na scéime.
(iii) go bhfuil an coinníoll atá i mír (f) den fho-alt sin gan comhlíonadh toisc, más mó na suimeanna a bheidh íoctha ag an gcomhlacht corpraithe chun sochair a sholáthar faoin scéim i leith aon duine nó daoine ná an méid is gá chun sochair a sholáthar de réir na scéime don duine nó do na daoine sin, go bhféadfar suim i leith na breise a aisíoc leis an gcomhlacht corpraithe,
(iv) go bhfuil an coinníoll atá i mír (g) den fho-alt sin gan comhlíonadh toisc go bhféadfar suimeanna a ranníoc stiúrthóir nó fostaí a aisíoc leis (maraon le hús réasúnach air nó dá éagmais sin) ar dheireadh a bheith lena sheirbhís i gcúinsí de shaghas nach dtiocfaidh sé i dteideal pinsin is iníoctha láithreach nó ar dháta éigin le teacht,
(v) i gcúinsí faoi leith féadfaidh luach comhiomlán na sochar a fhéadfaidh faibhriú, ar stiúrthóir nó fostaí do scor, a dhul thar an teorainn atá leagtha amach i bhfo-mhír (i) de mhír (h) den fho-alt sin, nó luach na sochar sin a thabharfar ar shlí seachas trí bhlianacht nó pinsean neamhiomalartaithe a dhul thar an teorainn atá leagtha amach i bhfo-mhír (ii) de mhír (h) den fho-alt sin,
(vi) féadfaidh luach comhiomlán na sochar a fhéadfar a thabhairt ar shlí seachas trí bhlianacht nó pinsean neamh-iomalartaithe, ar aon duine d'fháil bháis le linn a sheirbhíse a dhul thar an teorainn atá leagtha amach i mír (i) den fho-alt sin,
(vii) go bhfuil an coinníoll atá i mír (m) den fho-alt sin gan comhlíonadh maidir le stiúrthóir páirtaimsire nó fostaí páirt-aimsire,
ar choinníoll go gcomhlíonann an scéim ar shlite eile na coinníollacha atá sa bhfo-alt sin agus go bhfuil na híocaíochtaí go léir faoin scéim le daoine lena mbaineann an scéim iníoctha ag duine nó trí dhuine a chónaíonn, chun críocha cánach ioncaim, sa Stát.
(3) Nuair a bheidh a gceadú tugtha ag na Coimisinéirí Ioncaim i leith scéime, féadfaidh siad tráth ar bith, trí fhógra i scríbhinn chun an chomhlachta chorpraithe lena mbainfidh, a gceadú a aistarraingt ar cibé forais agus amhail ó cibé dáta (ar a n-áirítear dáta roimh dháta an fhógra) a shonrófar sa bhfógra agus i gcás ina n-aistarraingeofar aon cheadú faoin bhfo-alt seo, déanfar, air sin, cibé measúnachtaí a bheidh oiriúnach, ag féachaint d'alt 32 den Acht seo, de dhroim na haistarraingte sin.
(4) I gcás scéime a bheidh ar bun nuair a thiocfaidh an Chuid seo den Acht seo i bhfeidhm agus nach gcomhlíonfaidh an tráth sin na coinníollacha atá i bhfo-alt (1) den alt seo nó nach scéim an tráth sin ar cuí leis na Coimisinéirí Ioncaim í a cheadú faoi fho-alt (2) den alt seo ach a athrófar oiread roimh an 6ú lá d'Aibreán, 1960, nó laistigh de cibé tréimhse bhreise a cheadóidh na Coimisinéirí Ioncaim, gur incheadaithe í faoi fho-alt (1) nó fo-alt (2) den alt seo, ansin, má cheadaítear í tar éis an 6ú lá d'Aibreán, 1959, measfar, má ordaíonn na Coimisinéirí Ioncaim amhlaidh, éifeacht a bheith ag an gceadú sin amhail ón lá sin.
Scéimeanna comhshuimithe agus eadarscartha.
35.—(1) Déanfar na tagairtí atá sa Chuid seo den Acht seo do scéim shochar scoir a fhorléiriú de réir na bhforálacha seo a leanas:
(a) déanfar tagairtí do scéim den tsórt sin a fhorléiriú, maidir le gníomhas, comhaontú, sreath de chomhaontuithe nó comhshocraíochtaí eile do dhéanamh soláthair le haghaidh sochar scoir nó sochar eile do dhaoine de dhá aicme nó níos mó, mar thagairtí don méid sin den chéanna a bhaineann le daoine d'aicme amháin, agus, dá réir sin, measfar, chun críocha na Coda seo den Acht seo, dhá scéim sochar scoir nó níos mó a bhaineann faoi seach leis na haicmí éagsúla a bheith ar comhdhéanamh i ngníomhas, comhaontú, sreath de chomhaontuithe nó comhshocraíochtaí eile a dhéanann soláthar den tsórt sin;
(b) folaíonn tagairtí do scéim den tsórt sin tagairtí do ghníomhas, comhaontú, sreath de chomhaontuithe, nó do chomhshocraíochtaí eile do dhéanamh soláthair le haghaidh sochar scoir nó sochar eile do dhaoine arb éard iad, nó ar a bhfuil, stiúrthóir nó fostaí, nó stiúrthóirí nó fostaithe, chomhlachta chorpraithe (nó, i gcás lena mbaineann mír (a) den fho-alt seo, don méid sin den chéanna a bhaineann le duine nó daoine d'aon aicme áirithe), d'ainneoin nach mbaineann sé nó siad ach le líon beag stiúrthóirí nó fostaithe, nó le stiúrthóir nó fostaí amháin.
(2) Chun a chinneadh, i gcás scéime sochar scoir a chuirfear faoi bhráid na gCoimisinéirí Ioncaim lena ceadú, cibé acu a bheidh nó nach mbeidh na coinníollacha a shonraítear i bhfo-alt (1) d'alt 34 den Acht seo arna gcomhlíonadh, breithneofar an scéim i dteannta aon scéime nó scéimeanna eile a bheidh ann maidir leis an gcomhlacht corpraithe agus a bhainfidh le daoine den aicme lena mbainfidh an scéim a bheidh i gceist agus má bhíonn na coinníollacha sin arna gcomhlíonadh, i gcás na scéimeanna uile agus iad a ghlacadh le chéile, measfar go bhfuil na coinníollacha sin arna gcomhlíonadh i gcás gach scéime díobh, agus, mura mbeidh, glacfar nach bhfuil na coinníollacha sin arna gcomhlíonadh i gcás aon scéime díobh.
(3) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo—
(a) cuid de scéim shochar scoir a cheadú, nó
(b) scéim den tsórt sin a cheadú, d'ainneoin gur amhlaidh a bheidh, ag féachaint do scéim eile dá sórt a bheidh ann i ndáil leis an gcomhlacht corpraithe, go mbeidh sé le meas, de bhua na fo-mhíre deiridh roimhe seo, nach gcomhlíonann an scéim a bheidh i gceist na coinníollacha réamhráite,
agus measfar go bhfolaíonn tagairtí sa Chuid seo den Acht seo do scéim shochar scoir a ceadaíodh faoi alt 34 den Acht seo tagairtí do chuid de scéim a ceadaíodh faoin bhfo-alt seo.
Measfar gur ioncam suimeanna áirithe.
36.—(1) Tá feidhm ag an alt seo maidir le scéim shochar scoir arna ceadú ag na Coimisinéirí Ioncaim i bhfeidhmiú na gcumhacht a thugtar dóibh le fo-alt (2) d'alt 34 den Acht seo, i gcás lena mbaineann mír (v) den fho-alt sin.
(2) I gcás ina ndéanfar, faoi scéim shochar scoir a bhfuil feidhm ag an alt seo maidir léi, aon sochar a sholáthar do stiúrthóir nó d'fhostaí ar scor dó, ar shlí seachas trí bhlianacht nó pinsean neamh-iomalartaithe, agus go mbeidh breis ag luach iomlán na sochar uile a sholáthrófar amhlaidh faoi na scéimeanna sochar scoir uile lena mbainfidh an t-alt seo ar an tsuim a chomhlíonfadh an coinníoll a shonraítear i bhfo-mhír (ii) de mhír (h) d'fho-alt (1) d'alt 34 den Acht seo, measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur ioncam leis an stiúrthóir nó leis an bhfostaí in aghaidh na bliana measúnachta a scoirfidh sé an bhreis sin (dá ngairtear an bhreis ina dhiaidh seo san alt seo) agus gur inmheasúnaithe í i leith cánach ioncaim faoi Chás VI de Sceideal D:
Ar choinníoll go mbeidh teideal ag an stiúrthóir nó ag an bhfostaí, ar na fíorais iomchuí a bheith cruthaithe do na Coimisinéirí Ioncaim, go ndéanfar iomlán na cánach ioncaim agus na forchánach is iníoctha aige in aghaidh na bliana measúnachta a laghdú go dtí iomlán an dá shuim seo a leanas:
(i) an méid cánach ioncaim agus forchánach dob iníoctha aige dá mba nár achtaíodh an fo-alt seo, agus
(ii) cáin ioncaim agus forcháin ar mhéid na breise de réir rátaí a dhéanfar amach faoi seach ar an modh a shonraítear i bhfo-alt (3) den alt seo.
(3) Ríomhfar:
(a) na méideanna cánach ioncaim agus forchánach faoi seach dob iníoctha ag an stiúrthóir nó ag an bhfostaí in aghaidh na bliana measúnachta a scoir sé mura mbeadh ar áireamh a ioncaim iomláin in aghaidh na bliana sin aon luach saothair ón oifig nó ón bhfostaíocht óna mbeidh sé tar éis scor, ach go raibh ar áireamh ann íocaíocht bliana iomláine den bhlianacht nó den phinsean neamh-iomalartaithe a soláthraíodh dó, má soláthraíodh, ar scor dó, agus
(b) na suimeanna breise cánach ioncaim agus forchánach, de bhreis ar na suimeanna a ríomhfar de réir míre (a) den fho-alt seo, dob iníoctha aige dá mbeadh ar áireamh a ioncaim iomláin in aghaidh na bliana measúnachta, i dteannta an ioncaim a shonraítear sa mhír sin, íocaíocht bhliana iomláine de phinsean ar feadh a shaoil (dá ngairtear an meas-phinsean ina dhiaidh seo sa bhfo-alt seo) ar chomhionann leis an mbreis a luach ar dháta a scoir,
agus déanfar na rátaí cánach ioncaim agus forchánach faoi seach chun críocha míre (ii) den choinníoll a ghabhann le fo-alt (2) den alt seo a ríomh ansin tríd na suimeanna breise cánach ioncaim agus forchánach faoi seach, arna ríomh de réir míre (b) den fho-alt seo, a roinnt ar mhéid an mheas-phinsin.
(4) (a) Bainfidh Riail 21 de na Rialacha Ginearálta le haon íocaíocht i leith, nó ar cuntas, na breise amhail is dá mb'éard í an íocaíocht sin íocaíocht úis ar ar muirearaíodh cáin faoi Sceideal D nach iníoctha as brabúis nó gnóchan a tugadh faoi mhuirear cánach, agus déanfaidh an duine a dhéanfaidh nó trína ndéanfar an íocaíocht cáin a asbhaint, agus beidh cáin inghnóthaithe uaidh, dá réir sin.
(b) Ní dhéanfaidh an fo-alt seo difir do dhliteanas an stiúrthóra nó an fhostaí iomchuí a bheith inmheasúnaithe i leith cánach ioncaim de bhua an ailt seo faoi Chás VI de Sceideal D, ná don méid a bhféadfar cáin a mheasúnú amhlaidh air ina leith, ach, chun críocha bailiúcháin, tabharfar creidiúint dó sa mhéid a asbhainfear agus a dtabharfar cuntas ina leith faoin bhfo-alt seo.
(5) I gcás nach mó ná £3,000 luach comhiomlán na sochar uile a sholáthrófar, ar scor do stiúrthóir nó d'fhostaí nó i ndáil le scor stiúrthóra nó fostaí, faoi na scéimeanna sochar scoir uile a bheidh ann i ndáil leis an gcomhlacht corpraithe, ní ghlacfaidh an t-alt seo éifeacht maidir leis an stiúrthóir nó an fostaí sin.
Baint Rialach 21 de na Rialacha Ginearálta le híocaíochtaí áirithe.
37.—(1) Tá feidhm ag an alt seo maidir le scéim shochar scoir arna ceadú ag na Coimisinéirí Ioncaim trí fheidhmiú na gcumhacht a thugtar dóibh le fo-alt (2) d'alt 34 den Acht seo, i gcás lena mbaineann mír (vi) den fho-alt sin.
(2) I gcás ina ndéanfar, faoi scéim shochar scoir a mbeidh feidhm ag an alt seo maidir léi, aon sochar a sholáthar, ar shlí seachas trí bhlianacht nó pinsean neamh-iomalartaithe, ar stiúrthóir nó fostaí d'fháil bháis le linn a sheirbhíse agus go mbeidh breis ag luach iomlán na sochar uile a sholáthrófar amhlaidh faoin scéim sin agus faoi na scéimeanna eile uile a bheidh díolmhaithe ó oibriú ailt 32 den Acht seo, agus a bheidh ann i ndáil leis an gcomhlacht corpraithe, ar an tsuim a chomhlíonfadh an coinníoll a shonraítear i mír (i) d'fho-alt (1) d'alt 34 den Acht seo, bainfidh Riail 21 de na Rialacha Ginearálta le haon íocaíocht i leith, nó ar cuntas, na breise sin amhail is dá mb'éard í an íocaíocht úis ar ar muirearaíodh cáin faoi Sceideal D nach iníoctha as brabúis nó gnóchan a tugadh faoi mhuirear cánach, agus déanfaidh an duine a dhéanfaidh nó trína ndéanfar an íocaíocht cáin a asbhaint, agus beidh cáin inghnóthaithe uaidh, dá réir sin.
(3) Ní thabharfaidh aon ní san alt seo go ndéileálfar, chun aon cheann de chríocha na nAchtanna Cánach Ioncaim, le haon bhreis den tsórt sin dá dtagartar i bhfo-alt (2) den alt seo mar ioncam le hionadaí pearsanta dlíthiúil an stiúrthóra nó an fhostaí éagtha nó le haon duine eile.
(4) I gcás nach mó ná £3,000 luach comhiomlán na sochar uile a sholáthrófar, ar, nó i ndáil le, stiúrthóir nó fostaí d'fháil bháis le linn a sheirbhíse, faoi na scéimeanna sochar scoir uile a bheidh ann i ndáil leis an gcomhlacht corpraithe, ní ghlacfaidh an t-alt seo éifeacht maidir leis an stiúrthóir nó an fostaí sin.
Ranníoca a lamháil mar asbhaintí, etc.
38.—(1) I gcás ina ndéanfaidh stiúrthóir nó fostaí ranníoc, faoi théarmaí scéime sochar scoir arna ceadú ag na Coimisinéirí Ioncaim faoi alt 34 den Acht seo, i leith costas soláthair shochar na scéime, déanfar aon tsuim a ranníocfaidh an stiúrthóir nó an fostaí sin amhlaidh, a lamháil, chun críocha measúnachta faoi Sceideal E, mar asbhaint ón luach saothair óna oifig nó óna fhostaíocht agus déanfar an asbhaint sin de réir fo-ailt (3) d'alt 17 den Acht Airgid, 1929 (Uimh. 32 de 1929), ach
(a) déanfar suim (dá ngairtear an tsuim sin ina dhiaidh seo sa mhír seo), is inlamháilte ar shlí eile faoin bhfo-alt seo in aghaidh aon bhliana measúnachta áirithe, is é sin, suim aon asbhainte nó asbhaintí, a laghdú (ar a n-áirítear a laghdú go nialas), más gá sin, ionas nach mó iomlán na suime sin agus na hasbhainte, más aon asbhaint é, is inlamháilte in aghaidh na bliana measúnachta céanna faoi fho-alt (1) d'alt 32 den Finance Act, 1921, i leith ranníoc a rinneadh le ciste aoisliúntais a bhaineann leis an oifig nó leis an bhfostaíocht chéanna ná 15 faoin gcéad den luach saothair ón oifig nó ón bhfostaíocht iomchuí in aghaidh na bliana, nó na coda den bhliain, ar ina leith a rinneadh na ranníoca iomchuí, agus
(b) ní inlamháilte aon asbhaint i leith ranníoca a aisíocfar roimh dheireadh na bliana measúnachta a rinneadh é.
(2) I gcás ina ndéanfar aon ranníoca a rinne stiúrthóir nó fostaí faoi scéim is scéim cheadaithe de réir bhrí fo-ailt (1) den alt seo a aisíoc leis i rith a shaoil—
(a) beidh feidhm ag Riail 21 de na Rialacha Ginearálta maidir le méid na ranníoc a aisíocfar fé is dá mb'íoc é ar ús a tugadh faoi mhuirear cánach faoi Sceideal D nárbh iníoctha as brabúis nó gnóchan ar ar muirearaíodh cáin, agus déanfaidh an duine a rinne nó trína ndearnadh an t-aisíoc cáin d'asbhaint, agus gnóthófar cáin uaidh, dá réir sin,
(b) chun críocha cánach ioncaim (gan forcháin a áireamh) ní dhéanfar méid na ranníoc a aisíocfar a áireamh mar ioncam leis an stiúrthóir nó leis an bhfostaí, ach ar é do dhéanamh éilimh air, beidh teideal aige go n-aisíocfar leis oiread den cháin a asbhaineadh faoi mhír (a) den fho-alt seo agus a bheidh de bhreis ag an gcáin sin ar shuim comhionann le cáin ar mhéid na ranníoc a aisíocadh gan aon ranníoca ná coda de ranníoca a áireamh nárbh inlamháilte mar asbhaintí faoi fho-alt (1) den alt seo, de réir ráta a dhéanfar amach trí iomlán na suimeanna breise cánach ioncaim dob iníoctha aige in aghaidh na sé bliana measúnachta roimh an mbliain a aisíocadh na ranníoca mura lamhálfaí aon asbhaint faoin bhfo-alt sin (1) faoi threoir na ranníoc sin a íoc, ar iomlán na n-asbhaintí a lamháladh iarbhír amhlaidh i leith na mblianta sin, agus
(c) chun críocha forchánach, déanfar na ranníoca a bheidh aisíoctha a áireamh, sa mhéid gur lamháladh mar asbhaintí iad faoi fho-alt (1) den alt seo, mar ioncam sna blianta leithleacha measúnachta ar lamháladh ina leith amhlaidh iad agus féadfar aon mheasúnachtaí eile is gá i leith forchánach a dhéanamh dá réir sin.
(3) Scoirfidh mír (b) den choinníoll a ghabhann le fo-alt (1) d'alt 32 den Finance Act, 1921, d'éifeacht a bheith aici agus ní lamhálfar aon fhaoiseamh faoi alt 32 den Income Tax Act, 1918, in aghaidh aon bhliana measúnachta i leith íocaíochta, más rud é, go mbeidh an asbhaint in aghaidh na bliana sin—
(a) inlamháilte faoi alt 32 den Finance Act, 1921, de dhroim mír (b) den choinníoll a ghabhann le halt (1) den alt sin do scor d'éifeacht a bheith aige, nó
(b) inlamháilte faoi fho-alt (1) den alt seo,
i leith na híocaíochta sin nó íocaíochta dá samhail a rinneadh an bhliain roimh an mbliain mheasúnachta.
Sonraí scéimeanna sochar scoir a sheachadadh, etc.
39.—(1) Beidh de dhualgas ar chomhlacht corpraithe—
(a) sonraí a thabhairt don chigire cánach laistigh den am a shonraítear sa bhfo-alt seo i dtaobh aon scéime sochar scoir atá ann maidir leis an gcomhlacht corpraithe ar an gCuid seo den Acht seo a theacht i bhfeidhm, nó a thiocfaidh chun bheith ann tar éis di a theacht i bhfeidhm, seachas scéim a oibrítear trí chiste a cheadaigh na Coimisinéirí Ioncaim faoi alt 32 den Finance Act, 1921, nó faoi scéim reachtúil aoisliúntais, agus
(b) nuair a cheanglófar air é sin a dhéanamh trí fhógra nó gcigire cánach, cibé sonraí breise a thabhairt laistigh den am a theorannófar leis an bhfógra sin a iarrfaidh an cigire le reasún i dtaobh aon scéime sochar scoir a bheidh ann maidir leis an gcomhlacht corpraithe nó leis na daoine lena mbaineann sí.
Is é an t-am chun sonraí a sheachadadh faoi mhír (a) den fho-alt seo—
(i) i gcás scéime a tháinig chun bheith ann roimh an dáta a tháinig an tAcht seo i bhfeidhm, sé mhí dar tosach an dáta sin, agus
(ii) i gcás scéime a tháinig chun bheith ann tar éis an dáta a tháinig an tAcht seo i bhfeidhm, trí mhí ón dáta a tháinig sí chun bheith ann.
(2) I gcás ina mbeidh scéim shochar scoir ceadaithe de thuras na huaire chun críocha na Coda seo den Acht seo, beidh sé de dhualgas ar an duine ag a mbeidh bainistí na scéime, nuair a cheanglófar air é sin a dhéanamh trí fhógra ón gcigire cánach, cibé sonraí maidir le hoibriú na scéime, a iarrfaidh an cigire le réasún, a thabhairt laistigh den am a theorannófar leis an bhfógra, lena n-áirítear (go háirithe agus gan dochar do ghinearáltacht a bhfuil anseo roimhe seo)—
(a) sonraí íocaíochtaí a rinneadh chun sochair a sholáthar faoin scéim,
(b) sonraí íocaíochtaí a rinneadh i leith nó ar cuntas sochar faoin scéim agus daoine lena ndearnadh na híocaíochtaí, agus
(c) sonraí ranníoc a aisíocadh faoin scéim agus aon úis a íocadh ar na ranníoca sin.
(3) (a) Beidh feidhm ag fo-ailt (1) agus (3) d'alt 107 den Income Tax Act, 1918, maidir le sonraí a iarrtar leis an alt seo nó faoi fé mar a bhainfidh siad le liosta, dearbhú nó ráiteas a cheanglófar a thabhairt trí fhógra dá dtagartar sa bhfo-alt sin (1).
(b) I gcás ina mbeidh feidhm ag an bhfo-alt sin (1) de bhua na míre roimhe seo, déanfar an tagairt ann don am a theorannófar i bhfógra, a fhorléiriú, i gcás ina gceanglófar sonraí a thabhairt le mír (a) d'fho-alt (1) den alt seo, mar thagairt don am a shonraítear sa bhfo-alt sin.
(4) I gcás ina mbainfidh comhlacht corpraithe as na sochair a íocfaidh sé le haon duine dá stiúrthóirí nó dá fhostaithe, nó ina n-íocfaidh sé thar ceann an duine sin, aon ranníoca de chuid an stiúrthóra nó an fhostaí sin faoi scéim shochar scoir cheadaithe, cuirfear sonraí na hasbhainte nó na híocaíochta sa tuairisceán iomchuí pá agus thuarastal a cheanglaítear a thabhairt faoi alt 105 den Income Tax Act, 1918.
CUID VI.
Blianachtaí Scoir: Cáin Ioncaim agus Forcháin.
Blianachtaí scoir (faoiseamh i leith préimheanna, agus faoiseamh ioncaim thuillte).
40.—(1) Má tharlaíonn, an bhliain dár tosach an 6ú lá d'Aibreán, 1958, nó aon bhliain mheasúnachta ina dhiaidh sin—
(a) go mbeidh (nó go mbeadh mura mbeadh neamhdhóthaineacht bhrabús nó gnóchain) cáin inmhuirir ar phearsa i leith tuillimh iomchuí ó aon trádáil, gairm, slí bheatha, oifig nó fostaíocht a bhí ar siúl aige nó ina sheilbh, agus
(b) go n-íocfaidh sé préimh nó comaoin eile faoi chonradh blianachta a bheidh ceadaithe de thuras na huaire ag na Coimisinéirí Ioncaim mar chonradh arb é an príomh-shochar a urraítear leis blianacht saoil don phearsa ina shean-aois (dá ngairtear préimh cháilitheach ina dhiaidh seo sa Chuid seo den Acht seo),
féadfar faoiseamh ó cháin a thabhairt i leith na préimhe cáilithí faoi alt 41 den Acht seo, agus déanfar aon bhlianacht is iníoctha leis an bpearsa céanna nó le pearsa eile a áireamh mar ioncam tuillte leis an mblianachtóir sa mhéid gur iníoctha í i gcomaoin aon tsuime ar a dtabharfar faoiseamh amhlaidh.
(2) Faoi réir fo-ailt (3) den alt seo, ní cheadóidh na Coimisinéirí Ioncaim conradh muran dóigh leo go gcomhlíonann sé na coinníollacha seo a leanas, eadhon, go bhfuil sé arna dhéanamh ag an bpearsa le duine a sheolann, go dleathach sa Stát, gnó ag tabhairt blianachtaí ar shaol daoine, agus ar conradh é—
(a) nach bhforálann go n-íocfaidh an duine sin, i rith saoil na pearsan, aon tsuim ach amháin suimeanna is iníoctha ar mhodh blianachta leis an bpearsa,
(b) nach bhforálann go mbeidh an bhlianacht is iníoctha leis an bpearsa le tosaí sula slánóidh sé seasca bliain d'aois nó tar éis dó seachtó bliain d'aois a shlánú,
(c) nach bhforálann go n-íocfaidh an duine sin aon tsuimeanna eile ach amháin suimeanna is iníoctha ar mhodh blianachta le baintreach nó le baintreach fir na pearsan agus aon tsuimeanna a bheidh, mura mbeidh aon bhlianacht iníoctha leis an bpearsa nó le baintreach nó le baintreach fir, iníoctha le hionadaithe pearsanta na pearsan trí phréimheanna a thabhairt ar ais, trí ús réasúnach ar phréimheanna nó trí bhónais as brabúis,
(d) nach bhforálann gur suim níos mó in aghaidh na bliana an bhlianacht is iníoctha, más iníoctha í, le baintreach nó baintreach fir na pearsan, ná an tsuim bhliantúil a íocadh nó is iníoctha leis an bpearsa, nó
(e) nach bhforálann go n-íocfar aon bhlianacht ar shlí seachas ar feadh saoil an bhlianachtóra,
agus nach bhfuil foráil ann á áirithiú nach féidir aon bhlianacht is iníoctha faoi a ghéilleadh, a iomalartú ná a shannadh go hiomlán ná go páirteach.
(3) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, agus faoi réir aon choinníollacha is oiriúnach leo a fhorchur, conradh a chomhlíonann thairis sin na coinníollacha sin roimhe seo a cheadú, d'ainneoin go ndéanann an conradh foráil i leith aon ní nó nithe acu seo a leanas:
(a) go n-íocfar blianacht, tar éis bháis na pearsan, le cleithiúnaí seachas baintreach nó baintreach fir na pearsan;
(b) go n-íocfar leis an bpearsa blianacht a thosóidh sula slánóidh sé seasca bliain d'aois, má bhíonn an bhlianacht iníoctha ar é a theacht, de dheasca éalainge aigne nó coirp, chun bheith neamhinniúil go buan ar a shlí bheatha féin nó aon tslí bheatha dá samhail, a mbeidh sé oilte nó oiriúnach chuici, a bheith ar siúl aige;
(c) más slí bheatha í slí bheatha na pearsan ar gnáth le daoine scor di sula mbíonn seasca bliain d'aois slán acu, go dtosóidh an bhlianacht sula mbeidh an aois sin slán aige (ach nach dtosóidh sula mbeidh caoga bliain d'aois slán aige);
(d) go leanfaidh an bhlianacht is iníoctha le duine ar bith de bheith iníoctha ar feadh téarma chinnte (nach sia ná deich mbliana) d'ainneoin é d'fháil bháis laistigh den téarma sin, nó go bhforceannfaidh an bhlianacht is iníoctha le haon duine, nó go bhfionnrófar í, ar phósadh (nó ar athphósadh) don duine nó i gcúinsí eile;
(e) i gcás blianacht atá le leanúint ar feadh téarma chinnte, chun an bhlianacht a bheith insannaithe le huacht, agus i gcás aon duine d'fháil bháis agus teideal aige chuici, í a bheith insannaithe ag a ionadaí pearsanta i ndáileadh a eastáit chun éifeacht a thabhairt do dhiúscairt tiomnach, nó do chearta na ndaoine ag a mbeidh teideal ar dhíthiomnacht nó do leithreasú arna dhéanamh uirthi chun leagáide nó scaire nó leasa san eastáit.
(4) An méid sin d'fho-alt (1) den alt seo a fhorálann go n-áireofar blianacht go hiomlán nó go páirteach mar ioncam tuillte leis an mblianachtóir ní bheidh feidhm aige ach amháin maidir leis an mblianachtóir ar chuige a bheidh an bhlianacht iníoctha faoi théarmaí an chonartha.
(5) Beidh feidhm ag na forálacha roimhe seo den alt seo maidir le ranníoc faoi scéim iontaobhais a cheadaigh na Coimisinéirí Ioncaim fé mar atá feidhm acu maidir le préimh faoi chonradh blianachta a ceadaíodh amhlaidh, faoi réir an mhodhnaithe go gcuirfear, in ionad an choinníll maidir leis an duine lena mbeidh an conradh déanta, coinníoll—
(a) gur faoi dhlithe an Stáit a bunaíodh, agus gur sa Stát a riartar, an scéim,
(b) gur bunaíodh an scéim ar mhaithe le pearsana a bhíonn ag gabháil do shlí bheatha áirithe, nó ag a bhfuil baint le slí bheatha áirithe (nó an ceann seo nó an ceann siúd de ghrúpa slite beatha), agus chun blianachtaí scoir a sholáthar dóibh, i dteannta nó d'éagmais fo-shochar dá dteaghlaigh nó dá gcleithiúnaithe, agus
(c) go bhfuil an scéim bunaithe amhlaidh faoi iontaobhais neamhinchúlghairmthe ag comhlacht daoine arb iad formhór na bpearsan iad, nó a ionadaíonn formhór na bpearsan, den tsórt sin atá sa Stát,
agus faoi réir na n-oiriúnuithe is gá ar thagairtí eile don chonradh nó don duine lena ndearnadh an conradh; agus lamhálfar díolúine ó cháin ioncaim i leith ioncaim ó infheistíochtaí nó ó thaiscí aon chiste a cothabháladh chun na críche adúradh faoi scéim a bhí ceadaithe de thuras na huaire faoin bhfo-alt seo.
(6) Féadfaidh na Coimisinéirí Ioncaim, tráth ar bith, trí fhógra i scríbhinn a thabharfar do na daoine ag a mbeidh nó lena mbeidh préimheanna iníoctha faoi aon chonradh a bheidh ceadaithe de thuras na huaire faoin alt seo nó do na hiontaobhaithe nó na daoine eile ag á mbeidh bainistí aon scéime a bheidh ceadaithe amhlaidh, an ceadú sin a aistarraingt ar cibé forais agus ó cibé dáta (lena n-áirítear dáta roimh an dháta an fhógra) a shonrófar sa bhfógra agus i gcás ina n-aistarraingeofar aon cheadú faoin alt seo, déanfar, air sin, cibé measúnachtaí is oiriúnach chun aon fhaoiseamh a aistarraingt a tugadh faoin gCuid seo den Acht seo de dhroim an cheaduithe.
(7) Chun críocha na Coda seo den Acht seo, ní áireofar tuilleamh iomchuí mná pósta mar thuilleamh iomchuí de chuid a fearchéile d'ainneoin go n-áireofar gur ioncam dá chuid a hioncam ar ar inmhuirir cáin.
(8) Faoi réir fo-ailt (7) den alt seo agus chun críocha na Coda seo den Acht seo, ciallaíonn “tuilleamh iomchuí”, maidir le haon phearsa, aon ioncam dá chuid ar ar inmhuirir cáin in aghaidh na bliana measúnachta a bheidh i gceist, agus is—
(a) ioncaim de bharr luach saothair ó oifig nó fostaíocht bhrabúis atá aige oifig agus nach nó fostaíocht inphinsin,
(b) ioncam ó aon mhaoin a ghabhann le sochair aon oifige nó fostaíochta brabúis den tsórt sin atá aige nó is chuid den sochar sin, nó
(c) ioncam is inmhuirir faoi Sceideal B nó Sceideal D agus a fuair sé díreach óna thrádáil, a ghairm nó a shlí beatha a dhéanamh nó a chleachtadh ina aonar nó, i gcás comhpháirtíochta, mar chomhpháirtí ag gníomhú go pearsanta sa chomhpháirtíocht sin,
ach ní fholaíonn sé aon ioncam ó chuideachta infheistíochta—
(i) ar stiúrthóir dílseánach, mar mhínítear sin in alt 31 den Acht seo, uirthi é, nó
(ii) ar fostaí dílseánach, mar mhínitear sin san alt sin, di é.
Sa bhfo-alt seo, ciallaíonn “cuideachta infheistíochta” cuideachta ar ioncam ó infheistíochtaí formhór a hioncaim, agus ciallaíonn “ioncam ó infheistíochtaí” ioncam nárbh ioncam tuillte dá mba phearsa an chuideachta.
(9) Chun críocha na Coda seo den Acht seo, is oifig nó fostaíocht inphinsin oifig nó fostaíocht más rud é, agus amháin más rud é, gur seirbhís lena mbaineann scéim aoisliúntais faoi choimirce an tseirbhís inti (nach scéim a bhfuil de theorainn leis na sochair a sholáthraítear fúithi i leith na seirbhíse sin gur cnapshuim is iníoctha ar an tseirbhís a fhorceannadh trí bhás a fháil sula slánaítear seachtó bliain d'aois nó aois éigin is lú ná sin, nó trí mhíchumas sula slánaítear seachtó bliain d'aois éigin is lú ná sin); ach tá feidhm le tagairtí d'oifig nó d'fhostaíocht inphinsin cibé acu a chomhlíontar go hiomlán nó go páirteach sa Stát na dualgais nó cibé acu atá nó nach bhfuil cáin inmhuirir ar an sealbhóir ina leith.
Chun críocha an mhínithe seo, ní mheasfar gur seirbhís lena mbaineann scéim aoisliúntais faoi choimirce seirbhís in oifig nó i bhfostaíocht de bhrí amháin go bhféadfadh sealbhóir na hoifige nó na fostaíochta a bheith (cé nach bhfuil sé) páirteach sa scéim trí rogha atá aige de bhua na seirbhíse sin a fheidhmiú nó a fhágaint gan feidhmiú.
(10) I bhfo-alt (9) den alt seo agus sa Chéad Sceideal a ghabhann leis an Acht seo, ciallaíonn “scéim aoisliúntais faoi choimirce” scéim nó comhshocraíocht a bhaineann le seirbhís in oifigí nó fostaíochtaí áirithe agus arb é a cuspóir nó ceann dá cuspóirí soláthar a dhéanamh i leith daoine atá ag fónamh ann in oirichill scoir, nó páirt-scoir, san am le teacht, in oirichill forceannadh seirbhíse san am le teacht mar gheall ar bhás nó míchumas, nó in oirichill rudaí dá samhail sin, agus is scéim nó comhshocraíocht faoina ndéantar nó faoina ndearnadh aon chuid de chostas an tsoláthair a dhéanfar amhlaidh a íoc ag duine nó daoine seachas na daoine sin de dhroim a seirbhíse (cibé acu gurb é costas nó cuid de chostas na sochar a sholáthar é nó costas préimheanna nó suimeanna eile a íoc chun na sochair sin a sholáthar, nó chun an scéim nó an chomhshocraíocht a riaradh nó a bhunú); ach, chun na críche seo, measfar íoc aon íocaíochta, a rinneadh nó a comhaontaíodh a dhéanamh i leith seirbhíse duine, a bheith ar an duine sin de dhroim a sheirbhíse, má áirítear, faoi na hAchtanna Cánach Ioncaim, an íocaíocht sin nó an comhaontú chun í a dhéanamh mar mhéadú ar a ioncam nó dá mbeadh sí le háireamh amhlaidh dá mbeadh cáin inmhuirir air faoi Sceideal E i leith a shochair ón seirbhís sin.
(11) Ní mheasfar go mbaineann aon ní in ailt 4 agus 6 den Policies of Assurance Act, 1867, le haon chonradh a cheadófar faoin alt seo.
An saghas faoisimh do phréimheanna cáilitheacha agus a mhéid.
41.—(1) I gcás ina mbeidh faoiseamh le tabhairt faoin alt seo maidir le haon phréimh cháilitheach arna híoc ag pearsa, déanfar méid na préimhe sin a asbhaint óna thuilleamh iomchuí, nó a fhritháireamh i gcoinne a thuillimh iomchuí, in aghaidh na bliana measúnachta a íocadh an phréimh:
Ar choinníoll nach mbeidh an tsuim a fhéadfar a asbhaint nó a fhritháireamh aon bhliain mheasúnachta áirithe (cibé acu i leith préimhe cáilithí amháin nó níos mó é) níos mó ná suim chúig chéad punt nó níos mó ná an deichiú cuid dá ghlantuilleamh iomchuí in aghaidh na bliana sin, agus i gcás nach gcomhlíontar an coinníoll atá i mír (a) d'fho-alt (1) d'alt 40 den Acht seo ach maidir le cuid den bhliain sin, ansin cuirfear in ionad na suime sin chúig chéad punt an tsuim a mbeidh an chomhréir chéanna idir í agus suim cúig chéad punt a bheidh idir an gcuid sin den bhliain agus an bhliain iomlán (ach sin ar shlí go mbeidh éifeacht ag an gcoinníoll seo faoi réir forálacha an Chéad Sceidil a ghabhann leis an Acht seo i gcás pearsana in oifig nó fostaíocht inphinsin, agus pearsana a rugadh sa bhliain 1917 nó roimhe).
(2) Más rud é go ndéanfaí faoin alt seo, aon bhliain mheasúnachta, laghdú, nó laghdú níos mó, ar thuilleamh pearsan mura mbeadh neamhdhóthaineacht ghlan-tuillimh iomchuí, déanfar méid an laghdaithe a dhéanfaí, mura mbeadh an neamhdhóthaineacht sin, lúide méid aon laghdaithe a dhéanfar an bhliain sin, a thabhairt ar aghaidh go dtí an chéad bhliain chomhleanúnach ina dhiaidh sin agus a áireamh, chun críocha faoisimh faoin alt seo, mar mhéid préimhe cáilithí a bheifear tar éis a íoc an bhliain chomhleanúnach sin, agus mar sin de blianta ina dhiaidh sin (más gá).
(3) Chun críocha faoisimh faoin alt seo, is é tuilleamh iomchuí pearsan an tuilleamh sula ndéanfar aon asbhaint as a bheidh le déanamh i leith caillteanais nó i leith aon liúntais faoi Riail 6 de na Rialacha a bhaineann le Cásanna I agus II de Sceideal D, fo-alt (3) d'alt 5 nó alt 6 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), Cuid V den Acht Airgeadais, 1956 (Uimh. 22 de 1956), Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956 (Uimh. 47 de 1956), nó Cuid V den Acht Airgeadais, 1957 (Uimh. 20 de 1957), agus forléireofar sa slí chéanna tagairtí d'ioncam sna forálacha ina dhiaidh seo den alt seo (seachas tagairtí d'ioncam iomlán),
(4) Faoi réir na bhforálacha ina dhiaidh seo den alt seo, ciallaíonn “glan-tuilleamh iomchuí”, maidir le haon phearsa, méid a thuillimh iomchuí in aghaidh na bliana measúnachta a bheidh i gceist, lúide méid aon asbhaintí a bheidh le déanamh as an tuilleamh iomchuí nuair a bheifear ag ríomh a ioncaim iomláin in aghaidh na bliana sin—
(a) is asbhaintí i leith íocaíochtaí a rinne sé, nó
(b) is asbhaintí i leith caillteanas nó i leith liúntas den tsórt a luaitear i bhfo-alt (3) den alt seo, is caillteanais nó liúntais de dhroim gníomhachtaí, áireofaí na brabúis nó an gnóchan uathu nuair a bheifí ag ríomh tuillimh iomchuí na pearsan nó bhanchéile nó fhearchéile na pearsan in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1958, nó bliana measúnachta ina dhiaidh sin.
(5) Más rud é, aon bhliain mheasúnachta a éileoidh pearsa, agus a lamhálfar dó, faoiseamh faoin alt seo, go mbeidh, nuair a bheifear ag riomh ioncaim iomláin na pearsan nó bhanchéile nó fhearchéile na pearsan, asbaint de shaghas dá dtagartar i mír (b) d'fho-alt (4) den alt seo le déanamh i leith aon chaillteanais nó liúntais de chuid na pearsan, agus go mbeidh an asbhaint nó cuid di le déanamh amhlaidh as ioncam seachas tuilleamh iomchuí, áireofar méid na hasbhainte as an ioncam eile sin mar laghdú ar glan-tuilleamh iomchuí na pearsan in aghaidh bliana measúnachta ina dhiaidh sin (agus a bhainfear, a oiread is féidir é, ó chuid na bliana díreach ina dhiaidh sin, cibé acu a éileoidh nó nach n-éileoidh sé faoiseamh nó a bheidh nó nach mbeidh sé i dteideal faoiseamh a éileamh faoin alt seo in aghaidh na bliana sin, agus, sa mhéid nach féidir é a asbhaint amhlaidh, ansin ó chuid na bliana ina dhiaidh sin, agus mar sin de).
(6) I gcás inar tuilleamh iomchuí cuid agus gur ioncam eile cuid eile d'ioncam pearsan in aghaidh aon bhliana measúnachta áirithe, ansin, déanfar, a mhéid is féidir é, aon asbhaintí a bheidh le déanamh nuair a bheifear ag ríomh a ioncaim iomláin, agus ar féidir a áireamh gur asbhaineadh iad go léir nó cuid díobh as tuilleamh iomchuí nó as ioncam eile, a áireamh, chun críocha an ailt seo, mar asbhaintí as an tuilleamh iomchuí sin sa mhéid gur asbhaintí iad i leith aon chaillteanais den tsaghas dá dtagartar i mír (b) d'fho-alt (4) den alt seo, agus, thairis sin, mar asbhaintí as an ioncam eile sin.
(7) Beidh glan-tuilleamh iomchuí pearsan in aghaidh aon bhliana measúnachta áirithe le ríomh gan aird ar aon fhaoiseamh a bheidh le tabhairt in aghaidh na bliana sin faoin alt seo don phearsa nó do bhanchéile nó d'fhearchéile na pearsan.
(8) Glacfar gurb é tuilleamh iomchuí pearsan, i gcás brabús comhpháirtíochta, scair na pearsan sin, arna ríomh de réir na nAchtanna Cánach Ioncaim, d'ioncam na comhpháirtíochta, ach is é méid a bheidh le n-áireamh i leith an tuillimh sin, nuair a bheidh a ghlan-tuilleamh iomchuí á ríomh, a scair den ioncam sin tar éis gach asbhaint (más aon asbhaint é) a dhéanamh as i leith íocaíochtaí arna ndéanamh ag an gcomhpháirtíocht nó i leith aon liúntais den tsaghas dá luaitear i bhfo-alt (3) den alt seo agus a bheidh le tabhairt don chomhpháirtíocht in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1958, nó bliana measúnachta ina dhiaidh sin, a dhéanfaí as, dá mba phearsa an chomhpháirtíocht, nuair a bheifí ag ríomh glan-tuillimh iomchuí na pearsan sin.
(9) I gcás ina n-éileofar agus ina lamhálfar faoiseamh faoin alt seo aon bhliain mheasúnachta áirithe (cibé acu a bheidh nó nach mbeidh faoiseamh le tabhairt in aghaidh na bliana sin), agus go ndéanfar ina dhiaidh sin aon mheasúnacht eile, athrú ar mheasúnacht, nó coigeartú eile ar dhliteanas an éilitheora i leith cánach, déanfar, freisin, cibé coigeartuithe (más aon choigeartuithe iad) a leanfaidh sin ar an bhfaoiseamh a lamhálfar nó a thabharfar faoin alt seo in aghaidh na bliana measúnachta sin nó aon bhliana measúnachta ina dhiaidh sin.
(10) I gcás ina n-éileofar agus ina lamhálfar faoiseamh faoin alt seo in aghaidh aon bhliana measúnachta áirithe i leith aon íocaíochta, ní thabharfar faoiseamh ina leith faoi aon fhoráil eile de na hAchtanna Cánach Ioncaim in aghaidh na bliana measúnachta céanna nó bliana measúnachta ina dhiaidh sin ná (i gcás íocaíochta faoi chonradh blianachta) i leith aon phréimhe nó comaoine eile i leith blianachta faoin gconradh céanna; agus ní ghlacfar go bhfolaíonn tagairtí sna hAchtanna Cánach Ioncaim d'fhaoiseamh i leith préimheanna árachais saoil faoiseamh faoin alt seo.
(11) San alt seo ciallaíonn “ioncam iomlán” ioncam iomlán ó gach foinse arna mheas de réir forálacha na nAchtanna Cánach Ioncaim.
Cánachas ar chuideachtaí árachais a dhéanann gnó blianachtaí.
42.—(1) I gcás ina ndéanann cuideachta árachais gnó blianachtaí pinsin—
(a) lamhálfar díolúine ó cháin ioncaim i leith ioncaim ó infheistíochtaí agus éarlaisí d'oiread sin de chiste blianachtaí na cuideachta agus a bhaineann leis an ngnó sin, agus
(b) ní bheidh an chuideachta i dteideal a áireamh gur as brabúis nó gnóchan a tugadh faoi mhuirear cánach a íocadh aon chuid (a bhaineann leis an ngnó sin) de na blianachtaí d'íoc an chuideachta.
(2) Ach amháin i gcás cuideachta árachais ar ar muirearaíodh cáin de réir na bhforálacha a bhaineann le Cás I de Sceideal D maidir leis na brabúis óna ghnó árachais saoil nó (i gcás ina mbeidh rogha déanta ag an gcuideachta faoi fho-alt (3) d'alt 3 den Acht Airgeadais, 1947 (Uimh. 15 de 1947)) déanfar brabúis a ghnáth-ghnó árachais saoil, le brabúis chun cuideachta árachais ó ghnó blianachtaí pinsean, nó ó ghnó ginearálta blianachtaí, a áireamh mar bhrabúis bhliantúla nó gnóchan bliantúil laistigh de Sceideal D, agus beidh an céanna inmhuirir faoi Chás VI den Sceideal sin, agus chun na críche sin—
(a) déileálfar ar leithligh leis an ngnó de gach aicme den tsórt sin, agus
(b) faoi réir na míre sin roimhe seo, ríomhfar na brabúis ón gcéanna de réir na bhforálacha a bhaineann le Cás I de Sceideal D (agus gan aird ar fhorálacha Rialach 2 de na Rialacha a bhaineann le Cás VI de Sceideal D maidir leis an tréimhse a ghlacfar nuair a bheifear ag ríomh brabús chun críocha Cáis sin VI):
Ar choinníoll, nuair a bheidh aon ríomh den tsórt sin á dhéanamh—
(i) go mbeidh feidhm ag forálacha fo-ailt (1) d'alt 3 den Acht Airgeadais, 1947, arna mhodhnú mar is gá, agus go háirithe, gach tagairt do shealbhóirí polasaithe iontu a fhágáil ar lár,
(ii) nach lamhálfar asbhaint ar bith i leith aon chaiteachais is caiteachas bhainistí dá dtagartar i mír 33 den Income Tax Act, 1918, agus
(iii) go bhfritháireofar i gcoinne na mbrabús aon chaillteanas, a ríomhfar ar an bhforas céanna ar ar ríomhadh na brabúis, faoina ndeachthas i ngnó blianachtaí den aicme chéanna aon bhliain roimhe sin a bhí an t-alt seo i ngníomh; ach ní dhéanfar aon chaillteanas den tsórt sin a chur i gcuntas níos mó ná aon uair amháin chun críocha na míre seo.
(3) I gcás ina mbeidh faoiseamh ó cháin faoi Riail (2) de na Rialacha atá i gCuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929), tugtha i leith ioncaim ó infheistíochtaí chiste árachais saoil coigríche de chuid cuideachta árachais ar sa Stát atá a ceann-oifig, déanfar laghdú comhréire ar aon suim ar inmhuirir cáin ar an gcuideachta ina leith de bhua fo-ailt (2) den alt seo díreach mar dhéanfar laghdú comhréire faoi fho-alt (5) d'alt 33 den Income Tax Act, 1918, ar an bhfaoiseamh a dheonfar don chuideachta i leith caiteachais bhainistí.
(4) I gcás cuideachta árachais nach sa Stát atá a ceannoifig a bheith ag déanamh gnó árachais saoil trí aon bhrainse nó gníomhaireacht sa Stát, ansin, aon mhuirear a dhéanfar i leith cánach faoi fho-alt (2) den alt seo in aghaidh aon bhliana measúnachta áirithe ar na brabúis chun na cuideachta ó ghnó árchais pinsean, nó ó ghnó blianachtaí ginearálta—
(a) déanfar é ar shuim a mbeidh an chomhréir chéanna idir í agus suim iomlán na mbrabús sin, is cuma cad as dóibh, a bheidh, faoi Riail 3 de na Rialacha a bhaineann le Cás III de Sceideal D, idir an chuid d'ioncam chiste árachais saoil na cuideachta a muirearaíodh i leith cánach faoin gCás sin III an bhliain sin agus méid iomlán an ioncaim sin, agus
(b) ní áireofar é mar mhuirear i leith cánach i leith gnó árachais saoil chun críocha míre (4) den Riail sin 3.
(5) Ní chuirfidh an díolúine ó cháin a thugtar le fo-alt (1) den alt seo aon tsuimeanna ó áireamh mar fháltais nuair a bheifear ag ríomh brabús nó gnóchain nó caillteanas chun aon chríche de chuid na nAchtanna Cánach Ioncaim; agus ní bheidh teideal ag cuideachta árachais, de bhua fo-ailt (2) den alt seo, chun aon fhaoiseamh a fháil faoi alt 2 den Acht Airgeadais, 1945 (Uimh. 20 de 1945), i leith caillteanas ar a gnó blianachtaí pinsean ná ar a gnó blianachtaí ginearálta.
(6) Chun críocha an ailt seo ciallaíonn “gnó blianachtaí ginearálta” aon ghnó blianachtaí nach gnó blianachtaí pinsean, agus aon roinnt a bheidh le déanamh idir an dá aicme ghnó déanfar é ar an bprionsabal go gcuirfear i leith an ghnó bhlianachtaí pinsean aon phréimheanna lena mbaineann fo-alt (7) den alt seo, maraon leis an gcuid a thagann uaidh de chiste blianachtaí na cuideachta agus dá dliteanas i leith blianachtaí, agus go ndéileálfar dá réir sin le hairgead eile isteach agus amach:
Ar choinníoll go bhféadfar roinnt amhail i dtosach na bliana dar tosach an 6ú lá d'Aibreán, 1958, nó aon tráth is luaithe ná sin a dhéanamh trí chionroinnt de réir dliteanais na cuideachta san am sin ar chonarthaí lenar bhain mír (b) d'fho-alt (7) den alt seo san am agus ar chonarthaí blianachtaí eile.
(7) Is iad na préimheanna a chuirfear i leith gnó bhlianachtaí pinsean na préimheanna sin is iníoctha faoi chonarthaí de thuairisc amháin nó eile (an tráth is iníoctha an phréimh) de na tuairiscí seo a leanas:
(a) aon chonradh le pearsa ar ar inmhuirir, nó ar arbh inmhuirir mura mbeadh neamhdhóthaineacht bhrabús nó gnóchain, cáin i leith tuillimh iomchuí (mar mhínítear sin in alt 40 den Acht seo) ó thrádáil, gairm, slí bheatha, oifig nó fostaíocht a bhí aige nó á dhéanamh aige, ba chonradh a cheadaigh na Coimisinéirí Ioncaim faoin alt sin; agus
(b) aon chonradh leis na hiontaobhaithe nó le daoine eile ag a raibh bainistí chiste aoisliúntas de réir bhrí ailt 32 den Finance Act, 1921, nó bainistí scéime arna ceadú faoi alt 40 den Acht seo, is conradh—
(i) a rinneadh chun críocha, agus amháin chun críocha, an chiste nó na scéime sin nó, i gcás ciste nach mbeidh ach cuid de ceadaithe faoin alt sin 32, ansin chun críocha na coda sin, agus amháin chun críocha na coda sin, den chiste sin, agus
(ii) (i gcás conradh a rinneadh nó a athraíodh tar éis teacht i bhfeidhm don alt seo) a bheidh ceaptha ar shlí go bhfuil na dliteanais a ghlac an chuideachta árachais uirthi féin faoin gconradh ar comhréir le dliteanais a bhfuil an conradh ceaptha chun an ciste (nó an chuid iomchuí de) nó an scéim a urrú ina gcoinne.
(8) Forléireofar an t-alt seo de réir ailt 237 den Income Tax Act, 1918; agus chun críocha an ailt seo ciallaíonn “gnó blianachtaí” gnó blianachtaí a dheonadh ar shaol an duine agus folaíonn “préimh” aon chomaoin i leith blianachta.
(9) Beidh éifeacht ag na forálacha idirlinne seo a leanas chun críocha fo-ailt (2) den alt seo:
(a) i gcás cáin a bheith inmhuirir in aghaidh aon bhliana measúnachta ar mhéid brabús bliana a tháinig go hiomlán nó go páirteach roimh an 6ú lá d'Aibreán, 1958, ríomhfar an méid sin fé is dá mbeadh éifeacht ag fo-ailt (1) agus (5) den alt seo ar feadh na bliana sin go léir; agus
(b) i gcás inar gá, nuair a bheifear ag ríomh na méide ar ar inmhuirir cáin in aghaidh aon bhliana measúnachta áirithe, brabúis nó gnóchan nó caillteanais a roinnt agus a chionroinnt in aghaidh tréimhse dá ndearnadh suas cuntais agus a tháinig go hiomlán nó go páirteach roimh an 6ú lá d'Aibreán, 1958, ríomhfar na brabúis nó an gnóchan nó na caillteanais in aghaidh na tréimhse sin fé is dá mbeadh éifeacht ag fo-ailt (1) agus (5) den alt seo ar feadh na tréimhse sin go léir.
Forálacha forlíontacha do Chuid VI.
43.—(1) Ní thabharfar faoiseamh faoi alt 41 den Acht seo i leith préimhe cáilithí ach amháin ar éileamh a dhéanfar chun cigire chánach agus a cheadóidh seisean, ach féadfaidh aon duine ar éagóir leis aon bhreith a thabharfaidh an cigire cánach ar aon éileamh den tsórt sin, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá agus fiche tar éis an bhreith a chur in iúl dó, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.
(2) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (1) den alt seo fé is dá mb'achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó le cás a shonrú ag iarraidh tuairime na hArd-Chúirte ar phointe dlí.
(3) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh ag forordú an nós imeachta a leanfar nuair a bheifear ag tabhairt éifeachta don Chuid seo den Acht seo sa mhéid nach mbeidh socrú eile ann don nós imeachta sin agus, gan dochar do ghinearáltacht na forála sin roimhe seo, féadfaidh siad leis na rialacháin sin—
(a) an modh agus an fhoirm ina ndéanfar éilithe ar fhaoiseamh ó cháin nó ar aisíoc cánach a fhorordú,
(b) an teorainn ama a fhorordú chun aon éileamh den tsórt sin adúradh a dhéanamh,
(c) a cheangal ar na hiontaobhaithe nó na daoine eile ag a mbeidh bainistí scéime iontaobhais ceadaithe cibé eolas agus sonraí a sheachadadh ó am go ham a iarrfaidh na Coimisinéirí Ioncaim le réasún chun críocha na Coda seo den Acht seo, agus
(d) aon fhoráil de na hAchtanna Cánach Ioncaim (modhnaithe nó gan modhnú) a chur i bhfeidhm chun críocha na Coda seo den Acht seo nó chun críocha na rialachán.
(4) Má dhéanann aon duine go feasach, d'fhonn aon fhaoiseamh ó cháin, nó aisíoc cánach, a fháil dó féin nó d'aon duine eile faoin gCuid seo den Acht seo, aon ráiteas bréagach nó uiríoll bréagach, dlífear pionós cúig céad punt a chur air.
CUID VII.
Faoiseamh ó Chánachas Dúbailte; Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide agus Dleachtanna Báis.
Comhaontuithe i leith faoisimh ó chánachas dúbailte ar ioncam.
44.—(1) Má dhearbhaíonn an Rialtas le hordú go bhfuil comhshocraíochtaí a shonrófar san ordú déanta le rialtas aon críche lasmuigh den Stát maidir le faoiseamh a thabhairt ó chánachas dúbailte i leith cánach ioncaim, forchánach nó cánach brabús corparáide agus aon chánacha den tsaghas sin, arna bhfhorordú le dlithe an Stáit nó le dlithe na críche sin, agus gur foírstineach go mbeadh feidhm dlí ag na comhshocraíochtaí sin, ansin, faoi réir forálacha na Coda seo den Acht seo, beidh feidhm dlí ag na comhshocraíochtaí d'ainneoin aon ní in aon achtachán.
(2) Maidir le forálacha an Dara Sceidil a ghabhann leis an Acht seo—
(a) beidh éifeacht acu i gcás ina bhforálann comhshocraíochtaí ag a bhfuil feidhm dlí de bhua an ailt seo go ndeánfar cáin is iníoctha faoi dhlithe na críche iomchuí a lamháil mar chreidmheas in aghaidh cánach is iníoctha sa Stát,
(b) i ndáil leis an gcoinbhinsiún idir an Rialtas agus Rialtas Stát Aontaithe Mheiriceá dar tugadh feidhm dlí le halt 12 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), cuirfear iad in ionad na bhforálacha atá i gCuid II den Dara Sceideal a ghabhann leis an Acht sin, agus
(c) i ndáil leis an gcomhaontú idir an Rialtas agus Rialtas Cheanada dar tugadh feidhm dlí le halt 14 den Acht Airgeadais, 1955 (Uimh. 13 de 1955), cuirfear iad in ionad na bhforálacha atá i gCuid II den Dara Sceideal a ghabhann leis an Acht sin.
(3) Aon chomhshocraíochtaí dá dtugtar feidhm dlí faoin alt seo féadfaidh foráil a bheith iontu i dtaobh faoiseamh ó cháin a thabhairt in aghaidh tréimhsí roimh an Acht seo a rith nó roimh na comhshocraíochtaí a dhéanamh agus forálacha i dtaobh ioncaim nach bhfuil faoi réir cánachas dúbailte, agus beidh éifeacht dá réir sin ag na forálacha roimhe seo den alt seo.
(4) I bhfo-alt (4) d'alt 13 den Acht Airgeadais, 1950, folóidh tagairtí do dhíbhinn a íocadh roimh an Acht sin a rith tagairtí do dhíbhinn a íocadh sula ndearna an Rialtas ordú lena mbaineann fo-alt (1) den alt seo, agus forléireofar an fo-alt sin (4) dá réir sin.
(5) Chun críocha fo-ailt (1) den alt seo, féachfar ar chomhshocraíochtaí a rinneadh le ceann stáit choigríche mar chomhshocraíochtaí a rinneadh le rialtas an stáit sin.
Cionroinnt.
45.—Déanfar an chionroinnt is gá maidir le cáin bhrabús corparáide i gcás ina mbainfidh comhshocraíochtaí, ag a mbeidh feidhm dlí de bhua ailt 44 den Acht seo, leis an gcuid gan chaitheamh de thréimhse chuntasaíochta a bhí ag rith ar dháta a shonrófar sna comhshocraíochtaí, agus déanfar aon chionroinnt den. tsórt sin i gcomhréir leis an méid míonna nó codáin de mhíonna sa chuid den tréimhse chuntasaíochta iomchuí roimh an dáta sin agus ina hiarmhar faoi seach.
Comhaontuithe i leith faoisimh ó dhleachtanna báis dúbailte.
46.—(1) Má dhearbhaíonn an Rialtas le hordú go bhfuil comhshocraíochtaí a shonrófar san ordú déanta le rialtas aon chríche lasmuigh den Stát maidir le faoiseamh a thabhairt ó chánachas dúbailte i leith dleachta eastáit is iníoctha faoi dhlithe an Stáit agus aon dleachta den tsaghas sin a fhorchuirtear faoi dhlithe an Stáit nó faoi dhlithe na críche sin, agus gur fóirstineach go mbeadh feidhm dlí ag na comhshocraíochtaí sin, beidh feidhm dlí ag na comhshocraíochtaí d'ainneoin aon ní in aon achtachán.
(2) I gcás feidhm dlí a bheith ag comhshocraíochtaí de bhua an ailt seo—
(a) ní bheidh éifeacht ag fo-alt (4) d'alt 7 den Finance Act, 1894, maidir le dleacht lena mbaineann na comhshocraíochtaí agus is inmhuirir faoi dhlithe na críche iomchuí, agus
(b) más críoch lena mbaineann alt 20 den Finance Act, 1894, an chríoch iomchuí, ní thabharfar aon liúntas faoin alt sin i leith dleachta lena mbaineann na comhshocraíochtaí agus is inmhuirir faoi dhlithe na críche sin.
(3) Aon chomhshocraíochtaí dá dtugtar feidhm dlí faoin alt seo féadfaidh foráil a bheith iontu i dtaobh faoiseamh ó dhleacht a thabhairt i gcás bás a tharla roimh an Acht seo a rith nó roimh na comhshocraíochtaí a dhéanamh agus forálacha i dtaobh maoine nach bhfuil faoi réir dleachta dúbailte, agus beidh éifeacht dá réir sin ag forálacha an ailt seo.
(4) Chun críocha fo-ailt (1) den alt seo, féachfar ar chomhshocraíochtaí a rinneadh le ceann stáit choigríche mar chomhshocraíochtaí a rinneadh le rialtas an stáit sin.
Rialacháin.
47.—Féadfaidh na Coimisinéirí Ioncaim ó am go ham comhshocraíochtaí a dhéanamh go ginearálta i dtaobh forálacha na Coda seo den Acht seo nó aon chomhshocraíochtaí ag a mbeidh feidhm dlí faoin gcéanna a chur i bhfeidhm agus féadfaidh siad, go sonrach, ach gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, foráil a dhéanamh leis na rialacháin sin—
(a) chun a áirithiú nach rachaidh faoiseamh ó chánachas arna fhorchur le dlithe na críche lena mbainfidh aon chomhshocraíochtaí den tsórt sin chun sochair do dhaoine nach bhfuil ina theideal, agus
(b) chun a údarú, i gcásanna nach ndearnadh, d'fhonn aon chomhshocraíochtaí den tsórt sin a chomhlíonadh, cáin is inasbhainte as aon íocaíocht tréimhsiúil a asbhaint agus go bhfaighfear amach nach mbaineann na comhshocraíochtaí leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnú ar an duine atá i dteideal an íocaíocht a fháil nó trí asbhaint ó íocaíochtaí ina dhiaidh sin.
Eolas a nochtadh.
48.—I gcás ina mbeidh feidhm dlí ag aon chomhshocraíochtaí de bhua na Coda seo den Acht seo, ní dhéanfaidh an oblagáid maidir le rún a fhorchuirtear le haon achtachán na Coimisinéirí Ioncaim ná aon oifigeach údaraithe do na Coimisinéirí Ioncaim a bhac ó cibé eolas a bheidh de cheangal a nochtadh faoi na comhshocraíochtaí a nochtadh d'aon oifigeach údaraithe de chuid an rialtais lena mbeidh na comhshocraíochtaí déanta.
Forlíontach.
49.—(1) Féadfar aon ordú a dhéanfar faoin gCuid seo den Acht seo a chúlghairm le hordú ina dhiaidh sin agus féadfaidh cibé forálacha idirlinne is dóigh leis an Rialtas is gá nó is fóirstineach a bheith in ordú cúlghairme den tsórt sin.
(2) I gcás ina mbeartófar ordú a dhéanamh faoin gCuid seo den Acht seo leagfar dréacht de faoi bhráid Dháil Éireann agus ní dhéanfar an t-ordú go rithfidh Dáil Éireann rún ag ceadú an dréachta.
Alt 15 den Acht Airgeadais, 1951, a leasú.
50.—Chun críocha ailt 15 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), féachfar ar chomhshocraíocht a rinneadh le ceann stáit choigríche mar chomhshocraíocht a rinneadh le rialtas an stáit sin.
CUID VIII.
Gnóthais Airgeadais agus Daoine faoi Dhíolúine ó Cháin do Cheannach Scaireanna agus Srianta le Faoiseamh i leith Caillteanas trí Cháin a Aisíoc i gcás Díbhinní a íocadh as Brabúis Charnaithe: Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
Gnóthais airgeadais agus daoine faoi dhíolúine ó cháin do cheannach scaireanna.
51.—(1) Má tharlaíonn, an 19ú lá de Mheitheamh, 1958, nó dá éis, go dtiocfaidh duine a bheidh ag gabháil do thrádáil arb éard í féin nó cuid di déileála i scaireanna nó infheistíochtaí eile chun teideal a bheith aige chun díbhinne ó shealbhán scaireanna d'aicme lena mbaineann an t-alt seo agus is scaireanna a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile an dáta oibritheach nó dá éis agus tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an díbhinn chun bheith iníoctha, agus go n-íocfar aon chuid den díbhinn as brabúis a carnadh roimh an dáta a fuarthas na scaireanna amhlaidh, ansin, má bhíonn na scaireanna sin, nó na scaireanna sin maraon le—
(a) aon scaireanna eile ar iníoctha an díbhinn orthu leis an duine sin agus a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile an dáta oibritheach nó dá éis agus tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an díbhinn chun bheith iníoctha, agus
(b) i gcás ina mbeidh an trádáil faoin aon-urlámh le trádáil eile arb éard í féin nó cuid di déileála i scaireanna nó infheistíochtaí eile, aon scaireanna ar iníoctha an díbhinn orthu leis an duine atá ag gabháil don trádáil eile sin agus a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile an dáta oibritheach nó dá éis agus tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an díbhinn chun bheith iníoctha, agus
(c) aon scaireanna den tsórt sin a bheidh le cur i gcuntas faoi fho-alt (3) den alt seo,
comhionann le, nó níos mó ná, deich faoin gcéad de na scaireanna den aicme sin a eisíodh, cuirfear glanmhéid na díbhinne a fuarthas as na scaireanna sa sealbhán i gcuntas, a mhéid sin di a íocadh as brabúis a carnadh sula bhfuarthas na scaireanna, nuair a bheifear ag ríomh, chun críocha na nAchtanna Cánach Ioncaim, brabús nó gnóchain nó caillteanas na trádála fé is dá mb'fháltas trádála é nár íocadh cáin ina leith.
(2) Má tharlaíonn, an 19ú lá de Mheitheamh, 1958, nó dá éis, go dtiocfaidh duine ag a mbeidh teideal faoi aon achtachán (lena n-áirítear an tAcht seo) chun díolúine ó cháin ioncaim a fholaíonn díbhinní ó scaireanna chun teideal a bheith aige chun díbhinne a fháil ó shealbhán scaireanna d'aicme lena mbaineann an t-alt seo is scaireanna a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile an dáta oibritheach nó dá éis agus tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an díbhinn chun bheith iníoctha, agus go n-íocfar aon chuid den díbhinn as brabúis a carnadh roimh an dáta a fuarthas na scaireanna amhlaidh, ansin, má bhíonn na scaireanna sin nó na scaireanna sin maraon le—
(a) aon scaireanna eile ar iníoctha an díbhinn orthu leis an duine sin agus a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile an dáta oibritheach nó dá éis agus tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an dibhínn chun bheith iníoctha, agus
(b) aon scaireanna den tsórt sin a bheidh le cur i gcuntas faoi fho-alt (3) den alt seo,
comhionann le, nó níos mó ná, deich faoin gcéad de na scaireanna den aicme sin a eisíodh, ní bhainfidh an díolúine leis an díbhinn méid ar comhréir leis an gcuid den díbhinn a íocadh as brabúis a carnadh roimh an dáta a fuarthas na scaireanna:
Ar choinníoll go measfar, má bhíonn aon íocaíocht bhliantúil iníoctha ag an duine sin as an díbhinn, an íocaíocht bhliantúil sin go léir a bheith arna híoc as brabúis nó gnóchan nár tugadh faoi mhuirear cánach agus beidh feidhm dá réir sin ag Riail 21 de na Rialacha Ginearálta.
(3) Má bhíonn gach duine de bheirt daoine nó níos mó is daoine a bhíonn ag gabháil do thrádala den tsórt a luaitear i bhfo-alt (1) den alt seo, nó a bheidh i dteideal díolúine den tsórt a luaitear i bhfo-alt (2) den alt seo, tar éis scaireanna a fháil i gcuideachta agus gurbh idirbhearta ar dá mbun a fuarthas na scaireanna sin idirbhearta a rinne na daoine sin as comhghníomhú nó idirbhearta i dteannta a chéile in aon chomhshocraíochtaí a rinne aon duine áirithe, ansin, agus feidhm ag ceachtar de na fo-ailt sin maidir le díbhinn is iníoctha le duine de na daoine sin ar scaireanna ar cuid acu scaireanna a fuarthas amhlaidh (nó scaireanna a fuarthas de cheart na scaireanna sin), cuirfear i gcuntas, faoi mhír (c) d'fho-alt (1), nó de réir mar bheidh, faoi mhír (b) d'fho-alt (2) aon scaireanna ar iníoctha an díbhinn orthu le haon duine eile de na daoine sin, is scaireanna a fuair an duine eile sin amhlaidh (nó scaireanna a fuarthas de cheart na scaireanna sin).
(4) I gcás aon scaireanna a dhíol nó a dhiúscairt ar shlí eile ag duine a shealbhaigh scaireanna den tsórt sin a fuarthas tráthanna éagsúla (agus tráth roimh an dáta oibritheach a bheith nó gan bheith ar áireamh), toimhdeofar, chun críocha an ailt seo, go ndearnadh na scaireanna is sia a bhí ar seilbh a dhiúscairt níos luaithe ná na scaireanna is giorra a bhí ar seilbh.
(5) I gcás, aon tráth a bheidh trádáil, nó a measfar trádáil a bheith, arna bunú agus arna tosú, inar cuid de stoc trádála na trádála aon scaireanna, measfar, chun críocha an ailt seo, gurb é an tráth sin a fuair an duine a bhí ag gabháil don trádáil an uair sin na scaireanna sin; agus, faoi réir na bhforálacha sin roimhe seo den fho-alt seo, i gcás atharach daoine do dhul ag gabháil do thrádáil nach athrú a measfar deireadh a bheith leis an trádáil dá bhíthin, beidh feidhm ag forálacha an ailt seo maidir leis an duine a bhí ag gabháil don trádáil amhlaidh tar éis an athraithe amhail is dá mb'eisean a rinne nó leis-sean a rinneadh aon ní a rinneadh ag nó lena réamhtheachtaí.
(6) Beidh éifeacht ag forálacha an Tríú Sceidil a ghabhann leis an Acht seo chun a dhéanamh amach a n-áireofar gur as brabúis a carnadh roimh dháta áirithe a íocadh aon chuid de dhíbhinn.
(7) Chun críocha an ailt seo agus an Tríú Sceidil a ghabhann leis an Acht seo—
(a) folaíonn “cuideachta” aon chomhlacht corpraithe, ach ní bhaineann sé le cuideachta nach gcónaíonn sa Stát;
(b) folaíonn “duine” aon chomhlacht daoine agus, i gcás aon díolúine adeir go mbaineann sé le hioncam iontaobhais nó chiste, folaíonn tagairtí do dhuine i dteideal aon díolúine ó cháin ioncaim tagairtí do na daoine atá i dteideal a éileamh go ndeonfar an díolúine sin;
(c) ciallaíonn “scaireanna d'aicme lena mbaineann an t-alt seo” scaireanna d'aon aicme is cuid de scairchaipiteal chuideachta seachas aicme scaireanna tosaíochta láníoctha nach dtugann ceart ach chun díbhinní de réir ráta faoin gcéad d'ainmluach na scaireanna atá fosaidh nó nach malartaíonn ach de réir an ráta chánach ioncaim agus nach mó de mhórán, i dtuairim na gCoimisínéirí Speisialta, ná an toradh a fhaightear de ghnáth ó scaireanna tosaíochta a luaitear a bpraghsanna ar stocmhargaidh sa Stát;
(d) folaíonn “scair” stoc seachas stoc bintiúra nó iasachtstoc;
(e) féachfar ar scaireanna mar scaireanna d'aicmí éagsúla más féidir a aithint idir na cearta agus na hoblagáidí faoi seach a ghabhann leo maidir le híoc díbhinní nó leis an méid de na scaireanna sin a bheidh íoctha nó ar aon tslí eile;
(f) folaíonn aon tagairtí do scaireanna a fuarthas de cheart scaireanna eile tagairt do scaireanna a fuarthas de bhun tairiscinte nó cuiridh nár tugadh ach do shealbhóirí na scaireanna eile sin;
(g) measfar dhá thrádáil a bheith faoin aon-urláimh má bhíonn siad ar siúl ag daoine ar comhlacht daoine ar a bhfuil urlámh (de réir na brí a thugtar don abairt sin le fo-alt (8) den alt seo) ar dhuine díobh ag an duine eile, nó ar comhlachtaí daoine iad araon atá faoi urláimh (mar mhínítear sin) amhlaidh ag an tríú duine, agus measfar trádála iomaí a bheith faoin aon-urláimh más faoin aon-urláimh do gach trádáil díobh agus do na trádála eile uile,
agus sa mhír dheiridh roimhe seo folaíonn “comhlacht daoine” comhpháirtíocht.
(8) Chun críocha míre (g) d'fho-alt (7) den alt seo, glacfar gurb é seo a leanas an míniú a thugtar do “urlámh” leis an bhfo-alt seo:
ciallaíonn “urlámh,” maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna a shealbhú nó cumhacht vótála a bheith ag an duine sin sa chomhlacht corpraithe sin nó maidir leis in aon chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le doiciméad eile a rialaíonn an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, gur de réir tola an duine sin a sheolfar gnó an chomhlachta chorpraithe chéadluaite, agus, maidir le comhpháirtíocht, ciallaíonn sé ceart chun scair de chuid is mó ná leath sócmhainní, nó de chuid is mó ná leath ioncaim, na comhpháirtíochta.
Srian le faoiseamh i leith caillteanas trí cháin a aisíoc i gcás díbhinní a íocadh as brabúis charnaithe.
52.—(1) I gcás trádáil, seachas trádáil den tsaghas a luaitear i bhfo-alt (1) d'alt 51 den Acht seo, a bheith ar siúl ag duine agus gur cuid dá ioncam in aghaidh aon bhliana measúnachta áirithe díbhinn (is díbhinn a dtiocfaidh sé, an 19ú lá de Mheitheamh, 1958, nó dá éis, chun teideal a bheith aige í a fháil) a ndlífí, dá mba thrádáil de shaghas a luaitear sa bhfo-alt sin an trádáil, aon chuid dá glanmhéid a chur i gcuntas mar fháltas trádála nár íocadh cáin ina leith, ansin, nuair a bheifear á dhéanamh amach cé acu atá nó nach bhfuil aon aisíoc cánach, nó cé mhéid d'aisíoc cánach atá, le déanamh faoi alt 34 den Income Tax Act, 1918, leis an duine sin faoi threoir aon chaillteanas a bhain leis an trádáil agus méide comhiomláine a ioncaim in aghaidh na bliana measúnachta sin, fágfar as an gcuntas—
(a) an mhór-mhéid a fhreagrann d'oiread den ghlanmhéid sin a dhlífear a chur i gcuntas mar adúradh, agus
(b) aon cháin a íocadh ar an méid a dhlífear a fhágáil as cuntas faoi mhír (a) den fho-alt seo.
(2) Chun críocha an ailt seo folaíonn “duine” aon chomhlacht daoine.
An dáta oibritheach, éifeacht agus forleiriú.
53.—(1) Sa Chuid seo den Acht seo agus sa Tríú Sceideal a ghabhann leis ciallaíonn “an dáta oibritheach” an 6ú lá d'Aibreán, 1957.
(2) Beidh éifeacht ag an gCuid seo den Acht seo agus ag an Tríú Sceideal a ghabhann leis, agus measfar go raibh éifeacht acu, amhail ar an dáta oibritheach agus ón dáta sin amach, agus, chun na críche sin, forléireofar an céanna, mar is iomchuí sin, fé is dá mba ar an dáta oibritheach a ritheadh an tAcht seo.
(3) Déanfar an Chuid seo den Acht seo agus an Tríú Sceideal a ghabhann leis, a mhéid a bhaineann siad le cáin ioncaim (lena n-áirítear forcháin), a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus, a mhéid a bhaineann siad le cáin bhrabús corparáide, a fhorléiriú i dteannta Coda V den Finance Act, 1920, agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin.
CUID IX.
Cánacha a Ghnóthú agus an tAcht Airgeadais (Forálacha Ilghnéitheacha), 1956, a Leasú: Cáin Ioncaim, Forcháin, agus Cáin Bhrabús Corparáide.
Imeachtaí san Ard-Chúirt i leith cánacha.
54.—(1) Gan dochar d'aon tslí eile trína bhféadfar iallach a chur go n-íocfar suimeanna a bheidh dlite i leith cánach ioncaim, forchánach nó cánach brabús corparáide, féadfaidh oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chun críocha an fho-ailt seo, agairt a dhéanamh ina ainm féin san Ard-Chúirt chun aon tsuim a bheidh dlite maidir le haon cheann de na cánacha sin a ghnóthú, mar fhiach a bheidh dlite don Aire Airgeadais chun sochair don Phríomh-Chiste, ón duine ar a mbeidh an céanna muirearaithe nó óna sheiceadóirí nó a riarthóirí, nó ó aon duine óna mbeidh an tsuim áirithe sin inbhailithe, cibé acu roimh an Acht seo a rith nó dá éis sin a muirearaíodh amhlaidh an duine a bheidh muirearaithe amhlaidh, agus féadfar na himeachtaí a thosú trí thoghairm achomair.
(2) I gcás oifigeach a thosaigh imeachtaí de bhun an ailt seo, nó a lean de na himeachtaí de bhua an fho-ailt seo, d'fháil bháis nó do scor ar aon slí eile ar aon chúis de bheith ina oifigeach údaraithe chun críocha fo-ailt (1) den alt seo—
(a) scoirfidh ceart an oifigigh sin chun leanúint de na himeachtaí agus dílseoidh an ceart chun leanúint díobh i cibé oifigeach eile a bheidh údaraithe amhlaidh agus a ainmneoidh na Coimisinéirí Ioncaim,
(b) i gcás ina n-ainmneofar oifigeach eile den tsórt sin faoi mhír (a) den fho-alt seo, beidh teideal aige dá réir sin chun é a chur in ionad an oifigigh chéadluaite mar pháirtí sna himeachtaí, agus
(c) i gcás ina ndéanfar oifigeach a chur amhlaidh in ionad oifigigh eile tabharfaidh sé fógra i scríbhinn don chosantóir gur cuireadh amhlaidh in ionad an oifigigh eile sin é.
(3) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur oifigeach do na Coimisinéirí Ioncaim duine agus go bhfuil sé údaraithe acu chun críocha fo-ailt (1) de alt seo ina fhianaise nó go gcruthófar a mhalairt ar na fíorais sin.
(4) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfioras seo a leanas, eadhon, gur scoir an gearánaí de bheith ina oifigeach do na Coimisinéirí Ioncaim d'údaraigh siad chun críocha fo-ailt (1) den alt seo, gur oifigeach do na Coimisinéirí Ioncaim duine eile, go bhfuil an duine eile sin údaraithe acu chun críocha fo-ailt (1) den alt seo agus go bhfuil sé ainmnithe acu, maidir leis na himeachtaí, chun críocha fo-ailt (2) den alt seo, ina fhianaise nó go gcruthófar a mhalairt ar na fíorais sin.
(5) In imeachtaí de bhun an ailt seo—
(a) beidh deimhniú arna shíniú ag cigire cánach ag deimhniú an fhíorais gur tháinig, sular tionscnaíodh na himeachtaí, suim shonraithe i leith cánach ioncaim chun bheith dlite den chosantóir agus iníoctha aige faoi mheasúnacht a tháinig chun bheith críochnaitheach agus dochloíte, agus
(b) beidh deimhniú arna shíniú ag bailitheoir cánach ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gurb eisean an bailitheoir atá cuí-údaraithe chun an tsuim shonraithe sin a bhailiú, gur éilíodh go cuí ar an gcosantóir, sular tionscnaíodh na himeachtaí, an tsuim shonraithe sin a íoc agus go bhfuil an tsuim shonraithe sin nó cuid shonraithe di dlite ón gcosantóir agus gan íoc aige fós,
ina fhianaise nó go gcruthófar a mhalairt ar na fíorais sin.
(6) In imeachtaí de bhun an ailt seo—
(a) beidh deimhniú arna shíniú ag an gCléireach do na Coimisinéirí Speisialta ag deimhniú na bhfíoras seo a leanas, eadhon, gur tháinig, sular tionscnaíodh na himeachtaí, suim shonraithe i leith forchánach chun bheith dlite, den chosantóir agus iníoctha aige faoi mheasúnacht a tháinig chun a bheith críochnaitheach agus dochloíte agus gur éilíodh go cuí ar an gcosantóir, sular tionscnaíodh na himeachtaí, an tsuim shonraithe sin a íoc, agus
(b) beidh deimhniú arna shíniú ag an Ard-Chuntasóir Ioncaim ag deimhniú an fhíorais go bhfuil an tsuim shonraithe sin nó cuid shonraithe di dlite den chosantóir agus iníoctha aige,
ina fhianaise nó go gcrúthófar a mhalairt ar na fíorais sin.
(7) In imeachtaí de bhun an ailt seo—
(a) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur tháinig, sular tionscnaíodh na himeachtaí, suim shonraithe i leith cánach brabús corparáide chun bheith dlite den chosantóir agus iníoctha aige faoi mheasúnacht a tháinig chun a bheith críochnaitheach agus dochloíte agus gur éilíodh go cuí ar an gcosantóir, sular tionscnaíodh na himeachtaí, an tsuim shonraithe sin a íoc, agus
(b) beidh deimhniú arna shíniú ag an Ard-Chuntasóir Ioncaim ag deimhniú an fhíorais go bhfuil an tsuim shonraithe sin nó cuid shonraithe di dlite den chosantóir agus iníoctha aige,
ina fhianaise nó go gcruthófar a mhalairt ar na fíorais sin.
(8) (a) Is foráil iomchuí den alt seo, chun críocha an fho-ailt seo, gach foráil acu seo a leanas den alt seo:
(i) fo-alt (3),
(ii) fo-alt (4),
(iii) mír (a) d'fho-alt (5),
(iv) mír (b) d'fho-alt (5),
(v) mír (a) d'fho-alt (6),
(vi) mír (b) d'fho-alt (6),
(vii) mír (a) d'fho-alt (7),
(viii) mír (b) d'fho-alt (7),
(b) In imeachtaí de bhun an ailt seo, féadfar deimhniú ag deimhniú an fhíorais nó na bhfíoras dá dtagartar i bhforáil iomchuí agus a airbheartaíonn a bheith sínithe mar shonraítear sa bhforáil sin a thairiscint i bhfianaise gan chruthúnas agus measfar, nó go gcruthófar a mhalairt, é a bheith sínithe ag duine a shealbhaigh, tráth an tsínithe, an oifig nó an post a luafar sa deimhniú gurb í nó é oifig nó post an duine a shínigh é.
(9) Féadfar gach suim nó aon tsuim a bheidh dlite ó aon duine áirithe amháin i leith aon cheann nó níos mó de na cánacha a luaitear i bhfo-alt (1) den alt seo a chur san aon-toghairm amháin.
(10) Beidh feidhm ag forálacha fo-ailt (2) d'alt 27 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), maidir le himeachtaí de bhun an ailt seo fé is dá ndéarfaí i dtéarmaí na bhforálacha sin go raibh an fheidhm sin acu.
(11) Na rialacha den Ard-Chúirt a bhaineann, de thuras a huaire, le himeachtaí sibhialta a thosaítear trí thoghairm achomair, bainfidh siad, faoi réir an ailt seo, le himeachtaí de bhun an ailt seo.
Alt 7 den Acht Airgid, 1923, a leathnú.
55.—(1) San alt seo, ciallaíonn “an príomh-alt” alt 7 den Acht Airgid, 1923 (Uimh. 21 de 1923).
(2) Faoi réir fo-ailt (3) den alt seo, beidh feidhm ag fo-ailt (1) agus (2) den phríomh-alt maidir le forcháin agus cáin bhrabús corparáide a ghnóthú, arna measúnú roimh an Acht seo a rith nó dá éis sin, fé mar atá feidhm acu maidir le cáin ioncaim a ghnóthú.
(3) In aon chás ina mbeidh feidhm ag fo-alt (1) den phríomhalt maidir le forcháin nó cáin bhrabús corparáide a ghnóthú, beidh éifeacht ag an bhfo-alt sin ach “oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chun críocha an fho-ailt seo” a chur in ionad “an Bailitheoir gur cóir do an tsuim nár íocadh do bhailiú.”
(4) I gcás ina bhfuil tagairt do thobhach faoi dheimhniú arna eisiúint faoin bpríomh-alt in ordú a rinneadh roimh an Acht seo a rith faoi alt 12 den Acht Oifigeach Cúirte, 1945 (Uimh. 25 de 1945), forléireofar an tagairt sin mar thagairt a fholaíonn tagairt do thobhach faoi dheimhniú arna eisiúint faoin bpríomh-alt arna leathnú leis an alt seo.
An tAcht Airgeadais (Forálacha Ilghnéitheacha) 1956, a leasú.
56.—(1) San alt seo, ciallaíonn “an tAcht” an tAcht Airgeadais (Forálacha Ilghnéitheacha), 1956 (Uimh. 47 de 1956).
(2) Faoi réir fo-ailt (3) den alt seo, déantar leis seo alt 10 den Acht a leasú mar leanas:
(a) sa mhíniú ar “bliain éilimh”, cuirfear “dheich mbliana” in ionad “chúig bliana” ach amháin maidir le fo-alt (6) d'alt 12 den Acht,
(b) aon bhliain mheasúnachta (dá ngairtear an bhliain sin sa mhír seo) a thosóidh an 6ú lá d'Aibreán, 1960, nó dá éis, agus lá nach déanaí ná an 6ú lá d'Aibreán, 1969, féadfaidh sí, ach amháin maidir le fo-alt (6) d'alt 12 den Acht, a bheith ina bliain éilimh tosaigh, i gcás nach í, agus nach féidir gurb í, aon bhliain mheasúnachta de na trí bliana measúnachta comhleanúnacha arb í an chéad bhliain díobh an bhliain a thosaigh an 6ú lá d'Aibreán, 1957, an bhliain éilimh tosaigh chun éileamh a dhéanamh agus a chruthú don bhliain sin faoi alt 12 den Acht,
(c) sa mhíniú ar “tréimhse chuntasaíochta”, cuirfear “1966” in ionad “1961” ach amháin maidir le fo-alt (10) d'alt 13 den Acht,
(d) folóidh an míniú ar “earraí”—
(i) iasc a táirgeadh sa Stát ar fheirm éisc, agus
(ii) muisiriúin saothraithe, a saothraíodh sa Stát, agus i gcás ina gclóifear leabhair sa Stát ag daoine seachas a bhfoilsitheoir agus go n-onnmhuireoidh a bhfoilsitheoir iad nó cuid díobh (nach cás lena mbaineann an coinníoll sa mhíniú sin), measfar chun críocha an mhínithe sin, gur sa Stát, ag a bhfoilsitheoir, a monaraíodh na leabhair.
(3) Ní thabharfar faoiseamh ó cháin ioncaim de bhua fo-ailt (2) den alt seo in aghaidh aon bhliana measúnachta i ndiaidh na bliana measúnachta dar tosach an 6ú lá d'Aibreán, 1969.
(4) Beidh éifeacht, amhail ó dháta an Achta a rith, ag an leasú a shonraítear i mír (d) d'fho-alt (2) den alt seo, agus féadfar faoiseamh ó cháin maidir leis an tréimhse idir dáta an rite sin agus dáta an Achta seo a rith a thabhairt dá réir sin trí aisíoc nó ar shlí eile de réir mar is cuí leis na Coimisinéirí Ioncaim.
(5) Leasaítear leis seo fo-alt (2) d'alt 15 den Acht, le héifeacht amhail ó dháta an Achta a rith, trí “comhlacht corpraithe” a chur in ionad “cuideachta”.
(6) Leasaítear leis seo alt 16 den Acht, le héifeacht amhail ón 6ú lá d'Aibreán, 1958, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fo-ailt (5):
“(5a) Beidh feidhm ag alt 4 den Acht Airgid, 1937 (Uimh. 18 de 1937), maidir le liúntas foirgníochta tionscail fé mar atá feidhm aige maidir le hasbhaintí is inlamháilte i leith caitheamh agus cuimilt innealra nó gléasra.”
CUID X.
Dleachtanna Stampa.
Comhaontuithe maidir le dleacht stampa ar ionstraimí áirithe.
57.—(1) Féadfaidh na Coimisinéirí Ioncaim comhaontú a dhéanamh le haon bhaincéir faoina n-imshocrófar, de réir na bhforálacha ina dhiaidh seo den alt seo, dleacht stampa is inmhuirir faoin mírcheann “Bill of Exchange payable on demand” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar cibé ionstraimí—
(a) a bheidh tarraingte ar an mbaincéir ag a chustaiméirí ar fhoirmeacha a sholáthraigh seisean, nó
(b) a bheidh tarraingte ag an mbaincéir air féin nó ar bhaincéir eile,
agus a shonrófar sa chomhaontú.
(2) Gach aon chomhaontú den tsórt sin is i cibé foirm a bheidh sé agus beidh ann cibé téarmaí agus cibé coinníollacha is cuí leis na Coimisinéirí Ioncaim agus go sonrach, ceanglóidh an comhaontú, ar an mbaincéir cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim maidir le hionstraimí lena mbainfidh an comhaontú ina mbeidh sonraí—
(a) i dtaobh foirmeacha a sholáthraigh sé dá chustaiméirí lena gcomhlánú agus lena n-eisiúint ag na custaiméirí mar ionstraimí den tsórt sin, agus i dtaobh foirmeacha a soláthraíodh amhlaidh ach a cuireadh ar ais neamhúsáidte nó loite, agus
(b) i dtaobh ionstraimí den tsórt sin d'eisigh sé féin.
(3) An fhad a leanfaidh aon chomhaontú den tsórt sin i bhfeidhm, ní bheidh dleacht stampa inmhuirir ar aon admháil lena mbainfidh an comhaontú agus ar a mbeidh cibé comhartha a cheanglóidh na Coimisinéirí Ioncaim gur íocadh an dleacht stampa, ach, ina ionad sin agus mar imshocraíocht, íocfar leis na Coimisinéirí Ioncaim, ag an mbaincéir a rinne an comhaontú, ar aon chuntas a sheachadadh faoin gcomhaontú, cibé suimeanna dob inmhuirir, mura mbeadh forálacha an ailt seo, mar dhleacht stampa ar admhála lena mbainfidh an comhaontú agus a eisíodh i rith na tréimhse lena mbainfidh an comhaontú, agus glacfar chun na críche sin gur chomhionann an líon de na hionstraimí sin d'eisigh a chustaiméirí agus an líon foirmeacha a soláthraíodh lúide an líon foirmeacha a cuireadh ar ais mar luaitear i mír (a) d'fho-alt (2) den alt seo.
(4) Má mhainníonn baincéir aon chuntas a sheachadadh is gá a sheachadadh de réir aon chomhaontaithe den tsórt sin nó an dleacht a íoc is iníoctha ar aon chuntas den tsórt sin a sheachadadh, dlífidh sé fíneáil nach mó ná caoga punt a íoc in aghaidh gach lae a leanfaidh an mhainneachtain agus dlífidh sé freisin, i dteannta na dleachta, ús ar an dleacht a íoc, a bheidh inghnóthaithe amhail is dá mba chuid den dleacht é, de réir chúig faoin gcéad sa bhliain ón dáta a thosaigh an mhainneachtain.
Dleacht stampa ar fháltais áirithe a fhorceannadh.
58.—Ní bheidh dleacht stampa inmhuirir ar aon admháil i leith aon tsuime a íocfar le Coimisiún Talún na hÉireann faoi réim nó de dhroim ailt 2 den Irish Church Act Amendment Act, 1881.
Dleacht stampa ar ionstraimí áirithe a fhorceannadh.
59.—Ní bheidh dleacht stampa inmhuirir ar aon ionstraim (lena n-áirítear ionstraim a forgníomhaíodh ach nár stampáladh roimh an Acht seo a rith) i gcás inar amháin as airgead a sholáthraigh an tOireachtas dob iníoctha, mura mbeadh an t-alt seo, méid na dleachta stampa dob inmhuirir ar an gcéanna.
Dleacht stampa ar bhannaí áirithe a fhorceannadh.
60.—Ní mhuirearófar dleacht stampa ar aon bhanna dá dtagartar sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, faoin mírcheann dar tosach “Bond given pursuant to the directions of any Act”.
CUID XI.
Ilghnéitheach agus Ginearálta.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
61.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “alt leasaitheach 1957” alt 25 den Acht Airgeadais, 1957 (Uimh. 20 de 1957);
ciallaíonn “an t-ochtú blianacht bhreise” an tsuim a mhuirearaítear ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1957, maidir leis na fiche naoi mbliana airgeadais comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1959, ach “£601,122” a chur in ionad “£598,588”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1957 ach “£409,390” a chur in ionad “£416,149”.
(4) Déanfar suim £717,012 le haghaidh fuascailte iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna deich mbliana fichead airgeadais comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1959.
(5) Íocfar an t-ochtú blianacht bhreise isteach sa Chuntas i cibé slí agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den ochtú blianacht bhreise, nach mó ná £528,332 in aon bhliain airgeadais, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Úsáidfear iarmhéid na hochtú blianachta breise in aon tslí nó slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Iocaíochtaí isteach sa Chiste Caipitiúil a fhorceannadh.
62.—Ní bheidh feidhm ag fo-alt (3) d'alt 4 den Acht Príomh-Chiste, 1956 (Uimh. 12 de 1956), maidir le fáltais an Stát-Chiste i leith an Tobhaigh Speisialta Allmhuirithe a ghlacfar isteach sa Stát-Chiste tar éis an 31ú lá de Mhárta, 1958.
Sealbhú agus infheistiú airgid Bhanc Taisce an Phoist.
63.—(1) Beidh éifeacht ag na forálacha seo a leanas maidir le hairgead Bhanc Taisce an Phoist:
(a) i dteannta go bhféadfar airgead den tsórt sin a shealbhú in airgeadra an Stáit, féadfar é a shealbhú in airgeadra Stát Aontaithe Mheiriceá nó in airgeadra Thiarnas Cheanada,
(b) féadfar an t-airgead sin a infheistiú in aon urrúis acu seo a leanas:
(i) urrúis de chuid an Rialtais,
(ii) urrúis arna ráthú ag an Aire Airgeadais maidir le caipiteal agus ús,
(iii) stoc de chuid Bhanc na hÉireann,
(iv) urrúis nó morgáistí chomhairle chontae, bhardais chontae-bhuirge, bhardas Dhún Laoghaire nó údaráis chuain de réir bhrí an Acht Cuanta, 1946 (Uimh. 9 de 1946),
(v) urrúis de chuid rialtas na Breataine Móire,
(vi) urrúis de chuid rialtas Stát Aontaithe Mheiriceá,
(vii) urrúis de chuid rialtas Thiarnas Cheanada,
(c) féadfar freisin airgead den tsórt sin a infheistiú i gcuntas taisce úsmhar i mbanc, is banc sa Stát, sa Bhreatain Mhór, i Stáit Aontaithe Mheiriceá nó i dTiarnas Cheanada.
(2) I bhfo-alt (1) den alt seo folaíonn “urrúis” stoic agus cistí.
(3) Measfar go dtáinig fo-ailt (1) agus (2) den alt seo i ngníomh an 1ú lá d'Aibreán, 1958.
Airgead de chuid Chúlchiste na gCairteacha Coigiltis a infheistiú.
64.—Déantar leis seo fo-alt (2) d'alt 34 den Acht Airgid, 1929 (Uimh. 32 de 1929), a leasú trí “infheistíochtaí a bheidh údaraithe de thuras na huaire chun airgead de chuid Bhanc Taisce an Phoist a infheistiú” a chur in ionad “stuic, cistí, agus urrúis a luaidhtear i míreanna (a), (b) agus (c) d'fho-alt (1) d'alt 18 den Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), agus urrúis a bheidh urruithe ag Rialtas Shaorstáit Éireann maidir le colainn agus le hús”.
Caiteachas i ndáil le bainistí duaisbhannaí.
65.—(1) Déanfar an tagairt i bhfo-alt (4) d'alt 22 den Acht Airgeadais (Forála Ilghnéitheacha), 1956 (Uimh. 47 de 1956), do chaiteachas faoina rachfar i ndáil le bainistí duais-bhannaí a fhorléiriú mar thagairt don chaiteachas sin arna ríomh i cibé slí a chinnfidh an tAire Airgeadais.
(2) Ní bheidh feidhm maidir le duais-bhannaí ag ailt 2 agus 4 den Bank Act, 1892, arna chur i bhfeidhm le halt 19 den Acht Airgid, 1937 (Uimh. 18 de 1937).
(3) Measfar go dtáinig fo-ailt (1) agus (2) den alt seo a ngníomh ar an Acht Airgeadais (Forálacha Ilghnéitheacha), 1956 (Uimh. 47 de 1956), a rith.
Athghairm.
66.—Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Cheathrú Sceideal a ghabhann leis an Acht seo a athghairm, a mhéid a shonraítear i gcolún (3) den Sceideal sin, amhail ar an agus ón dáta a shonraítear i gcolún (4) den Sceideal sin.
Cúram agus bainistí cánach agus dleachtanna.
67.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
68.—(1) Féadfar an tAcht Airgeadais, 1958, a ghairm den Acht seo.
(2) Déanfar Coda I, IV, V agus VI den Acht seo agus an Chéad Sceideal a ghabhann leis a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le dleachtanna custam, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar, a mhéid a bhaineann sí le dleachtanna máil, í a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Coda VII agus IX den Acht seo agus an Dara Sceideal a ghabhann leis, a mhéid a bhaineann siad le cáin ioncaim (lena n-áirítear forcháin) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus déanfar, a mhéid a bhaineann siad le cáin bhrabús corparáide, iad a fhorléiriú i dteannta Coda V den Finance Act, 1920, agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin.
(5) Forléireofar Cuid X den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán a leasaíonn nó a leathnaíonn an tAcht sin.
(6) Ach amháin mar a bhforáltar a mhalairt go sainráite inti, measfar go dtáinig Cuid I den Acht seo i bhfeidhm an 6ú lá d'Aibreán, 1958, agus beidh éifeacht aici amhail ar an agus ón lá sin.
(7) Measfar go dtáinig Cuid VI den Acht seo agus an Chéad Sceideal a ghabhann leis i bhfeidhm an 6ú lá d'Aibreán, 1958, agus beidh éifeacht acu amhail ar an agus ón lá sin.
(8) Tiocfaidh Coda IV agus V den Acht seo i ngníomh an 6ú lá d'Aibreán, 1959.
(9) Ach amháin i gcás ina n-éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHEAD SCEIDEAL.
Blianachtaí Scoir (Coigeartuithe ar an Teorainn le Préimheanna Cáilitheacha).
Cuid I.
Sealbhóirí Oifige nó Fostaíochta Inphinsin.
1. Faoi réir na míreanna seo a leanas, beidh, i gcás pearsan is sealbhóir oifige nó fostaíochta inphinsin, feidhm ag an gcoinníoll a ghabhann le fo-alt (1) d'alt 41 den Acht seo ach tagairtí do chúig céad punt lúide an deichiú cuid dá shochair inphinsin in aghaidh na bliana measúnachta a chur in ionad na tagairte do chúig céad punt.
2. I gcás gan pearsa a bheith ina shealbhóir oifige nó fostaíochta inphinsin ach ar feadh coda den bhliain mheasúnachta, ansin—
(a) ní bheidh feidhm ag mír 1 den Sceideal seo má bhíonn an coinníoll atá i mír (a) d'fho-alt (1) d'alt 40 den Acht seo gan comhlíonadh tráth ar bith i rith na coda sin den bhliain; ach
(b) má chomhlíontar an coinníoll tráth den tsórt sin agus go gcomhlíontar freisin é tráth i rith na coda eile den bhliain, beidh feidhm ag mír 1 den Sceideal seo ach go gcuirfear in ionad an deichiú cuid cibé cionúireacht is lú ná sin a bheidh cóir.
3. Chun críocha na Coda seo den Sceideal seo, glacfar gurb iad sochair inphinsin pearsan in aghaidh aon bhliana measúnachta áirithe, méid, arna mheas de réir na bhforálacha a bhaineann le Sceideal E, aon ioncaim leis in aghaidh na bliana (ach, más fear pósta é, gan ioncam a bhanchéile a ríomh)—
(a) ar ioncam é de bharr luach saothair ó aon oifig nó fostaíocht inphinsin, nó
(b) ar ioncam é ó aon mhaoin a ghabhann le sochair, nó ar cuid é de shochair, aon oifige nó fostaíochta inphinsin.
Cuid II.
Daoine a rugadh an bhliain 1917 nó roimhe sin.
4. Faoi réir míre 5 den Sceideal seo, beidh éifeacht, i gcás pearsan a rugadh am a shonraítear sa chéad cholún den Tábla atá leagtha amach thíos, ag an gcoinníoll a ghabhann le fo-alt (1) d'alt 41 den Acht seo agus ag Cuid I den Sceideal seo ach go gcuirfear in ionad na dtagairtí do chúig céad punt, agus don chodán an deichiú cuid, tagairtí faoi seach don tsuim sin agus don chéatadán sin a shonraítear dá chás sa dara colún agus sa tríú colún den Tábla.
AN TABLA.
Bhliain bhreithe. | An tsuim. | An céatadán. |
1916 nó 1917 | £550 | 11 faoin gcéad |
1914 nó 1915 | £600 | 12 faoin gcéad |
1912 nó 1913 | £650 | 13 faoin gcéad |
1910 nó 1911 | £700 | 14 faoin gcéad |
1909 nó aon bhliain roimhe | £750 | 15 faoin gcéad |
5. (1) Ní bheidh feidhm ag an gCuid seo den Sceideal seo maidir le haon bhliain mheasúnachta ina dtarlóidh, maidir lena sheirbhísí san am a caitheadh in aon oifig nó fostaíocht a bhí aige roimhe sin (nach ceann ar go páirt-aimsire amháin d'fhónaigh sé inti)—
(a) go bhfaighidh sé aon ioncam i leith pinsin is iníoctha faoi réim nó de bhun scéime aoisliúntais faoi choimirce nó a rinne duine eile a cheannach nó a sholáthar ar shlí eile dó, nó
(b) go mbeidh ceart aige faoi scéim aoisliúntais faoi choimirce chun pinsin nach iníoctha faoi láthair, cibé acu gur toisc é bheith ar fionraí é nó toisc gurb é amháin an tráth a thiocfaidh sé chun bheith iníoctha tráth san am le teacht nó ar theagmhas éigin do tharlachtaint (ach nach bhfolaíonn ceart a bhraitheann freisin ar sheirbhís in oifig nó i bhfostaíocht atá aige de thuras na huaire).
(2) Sa mhír seo, folaíonn “pinsean” aon aoisliúntas nó liúntas eile nó pá siarainn.
AN DARA SCEIDEAL.
Forálacha maidir le Faoiseamh ó Cháin Ioncaim (lena náirítear Forcháin) agus ó Cháin Bhrabús Corparáide trí Chreidmheas i leith Cánach Coigríche.
Léiriú.
1. (1) Sa Sceideal seo, ach amháin i gcás ina n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “comhshocraíochtaí” comhshocraíochtaí a bheidh i bhfeidhm de thuras na huaire de bhua ailt 44 den Acht seo nó ailt 12 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), nó ailt 14 den Acht Airgeadais, 1955 (Uimh. 13 de 1955);
folaíonn “cáin ioncaim” forcháin;
ciallaíonn “ioncam”, maidir le cáin bhrabús corparáide, brabús;
ciallaíonn “ioncam iomlán” ioncam iomlán ó gach foinse arna mheas de réir forálacha na nAchtanna Cánach Ioncaim;
ciallaíonn “na Cánacha Éireannacha” cáin ioncaim (lena n-áirítear forcháin) agus cáin bhrabús corparáide;
ciallaíonn “cáin choigríche”, maidir le haon chríoch ina bhfuil feidhm dlí ag comhshocraíochtaí, aon cháin is inmhuirir faoi dhlithe na críche sin agus ar féidir creidmheas a lamháil ina leith faoi na comhshocraíochtaí.
(2) Déanfar aon tagairt atá sa Sceideal seo do cháin choigríche a fhorléiriú, maidir le creidmheas a bheidh le lamháil faoi aon chomhshocraíochtaí, mar thagairt nach mbaineann ach le cáin is inmhuirir faoi dhlithe na críche a mbeidh na comhshocraíochtaí déanta ina leith.
Ginearálta.
2. (1) Faoi réir forálacha an Sceidil seo, má bhíonn creidmheas le lamháil, faoi na comhshocraíochtaí, i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim, laghdófar méid na gcánacha Éireannacha méid an chreidmheasa.
(2) Déanfar ar dtús an creidmheas a bheidh le lamháil a úsáid do laghdú méide aon chánach bhrabús corparáide is inmhuirir i leith an ioncaim agus, a mhéid nach féidir é a úsáid amhlaidh, úsáidfear é do laghdú na cánach ioncaim is inmhuirir i leith an chéanna.
(3) Ní údaraíonn aon ní sa mhír seo creidmheas a lamháil i gcoinne aon chánach Éireannaí nach inlamháilte creidmheas ina coinne faoi na comhshocraíochtaí.
Ceanglais maidir le corprú agus cónaí.
3. (1) Ní lamhálfar creidmheas i gcoinne cánach brabús corparáide mura mbeidh an chuideachta ar i leith a hioncam is inmhuirir an cháin bhrabús corparáide corpraithe faoi dhlithe nó le dlithe an Stáit.
(2) Ní lamhálfar creidmheas i gcoinne cánach ioncaim in aghaidh aon bhliana measúnachta mura mbeidh an duine ar i leith a ioncaim is inmhuirir an cháin ina chónaí sa Stát an bhliain sin.
Teorainn le creidmheas iomlán—cáin bhrabús corparáide.
4. Ní bheidh méid an chreidmheasa a bheidh le lamháil i gcoinne canach brabús corparáide do cháin choigríche i leith aon ioncaim níos mó ná méid na cánach brabús corparáide is inchurtha i leith an ioncaim sin.
Teorainn le creidmheas iomlán—cáin ioncaim.
5. (1) Ní bheidh méid an chreidmheasa a bheidh le lamháil i gcoinne cánach ioncaim do cháin choigríche i leith aon ioncaim níos mó ná an tsuim a gheofaí trí mhéid an ioncaim sin a ríomh de réir na nAchtanna Cánach Ioncaim agus cáin ioncaim a mhuirearú air ansin in aghaidh na bliana measúnachta dá mbeidh an creidmheas le lamháil, ach de réir an ráta seo a leanas, is é sin le rá—
(a) i gcás duine ar inmhuirir cáin ioncaim, ach nach inmhuirir forcháin, ar a ioncam, ráta arna ríomh tríd an gcáin ioncaim is iníoctha ag an duine sin in aghaidh na bliana sin a roinnt ar mhéid ioncaim iomláin an duine sin in aghaidh na bliana sin;
(b) i gcás duine ar inmhuirir forcháin ar a ioncam, suim na rátaí seo a leanas—
(i) an ráta arbh é an ráta iomchuí é ina chás, dá mbeadh cáin ioncaim, ach nach mbeadh forcháin, inmhuirir ar a ioncam, agus
(ii) an ráta a gheofaí tríd an bhforcháin is iníoctha aige in aghaidh na bliana sin a roinnt ar mhéid a ioncaim iomláin in aghaidh na bliana sin:
Ar choinníoll go ndéanfar, i gcás nach mbeidh creidmheas le lamháil faoi na comhshocraíochtaí i gcoinne forchánach in aghaidh na bliana, an ráta a ríomh i ngach cás mar dhéanfaí i gcás daoine ar inmhuirir cáin ioncaim, ach nach inmhuirir forcháin, ar a n-ioncaim, agus i gcás nach mbeidh creidmheas le lamháil faoi na comhshocraíochtaí, ach amháin i gcoinne forchánach in aghaidh na bliana, is é an ráta an ráta a gheofar tríd an bhforcháin is iníoctha ag an duine iomchuí in aghaidh na bliana a roinnt ar mhéid a ioncaim iomláin in aghaidh na bliana.
(2) Chun an ráta sin a chinneadh, déanfar an cháin is iníoctha ag duine ar bith in aghaidh bliana ar bith a ríomh gan aird a thabhairt ar aon fhaoiseamh i leith préimheanna árachais saoil agus gan aon laghdú ar an gcéanna i leith aon chreidmheasa a lamháladh nó a bheidh le lamháil faoi aon chomhshocraíochtaí ag a mbeidh éifeacht de bhua ailt 44 den Acht seo, ach measfar í a bheith laghdaithe d'aon cháin a bheidh de theideal ag an duine iomchuí a mhuirearú ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, i gcoinne aon duine eile, agus measfar ioncam iomlán aon duine a bheith laghdaithe de mhéid aon ioncaim a bhfuil an duine sin i dteideal an cháin ioncaim air a mhuirearú mar adúradh.
(3) Má bhíonn creidmheas i leith cánach coigríche le lamháil i leith aon ioncaim agus go mbeadh, mura mbeadh forálacha na fo-mhíre seo, aon fhaoiseamh le lamháil i leith an ioncaim sin faoi alt 3 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), ní lamhálfar an faoiseamh sin.
6. Gan dochar d'fhorálacha na míre deiridh roimhe seo, ní bheidh an creidmheas iomlán a lamhálfar do dhuine i gcoinne cánach ioncaim in aghaidh aon bhliana measúnachta áirithe níos mó ná an chain ioncaim iomlán is iníoctha ag an duine iomchuí in aghaidh na bliana measúnachta sin lúide aon cháin a bheadh teideal ag an duine sin a mhuirearú, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, ar aon duine eile.
An fheidhm a bheidh ag lamháil chreidmheasa ar ríomh ioncaim.
7. (1) Faoi réir forálacha na míre seo, ní dhéanfar, i gcás ina mbeidh cáin ioncaim le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheifear ag ríomh méid an ioncaim sin chun críocha cánach brabús corparáide.
(2) I gcás ina bhfolóidh an t-ioncam díbhinn agus, go mbeidh, faoi na comhshocraíochtaí, cáin choigríche nach inmhuirir go díreach nó trí asbhaint i leith na díbhinne le cur i gcuntas nuair a bheifear á bhreithniú an bhfuil aon chreidmheas, agus, má tá, cé mhéid creidmheasa atá, le lamháil i gcoinne na gcánacha Éireannacha i leith na díbhinne, measfar chun críocha cánach brabús corparáide, méid an ioncaim a bheith arna mhéadú de mhéid na cánach coigríche nach inmhuirir amhlaidh agus a bheidh le cur i gcuntas nuair a bheidh méid an chreidmheasa á ríomh.
(3) D'ainneoin aon ní sna forálacha roimhe seo den mhír seo, i gcás nach féidir cuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi fho-mhír (2) den mhír seo, go méadaíonn sí an t-ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach brabús corparáide, méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche sin.
8. (1) Nuair a bheidh creidmheas i leith cánach coigríche le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forálacha seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.
(2) I gcás ina mbraithfidh an cháin ioncaim is iníoctha ar an méid a fuarthas sa Stát, measfar an méid sin a bheith arna mhéadú de mhéid an chreidmheasa is inlamháilte i gcoinne cánach ioncaim.
(3) I gcás nach mbeidh feidhm ag an bhfo-mhír dheiridh roimhe seo—
(a) ní dhéanfar aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim chéanna nó aon ioncaim eile é), agus
(b) i gcás ina bhfolóidh an t-ioncam díbhinn agus go mbeidh, faoi na comhshocraíochtaí, cáin choigríche nach inmhuirir, go díreach nó trí asbhaint, i leith na díbhinne, le cur i gcuntas nuair a bheifear á bhreithniú an bhfuil aon chreidmheas, agus má tá, cé mhéid creidmheasa atá, le lamháil i gcoinne na gcánacha Éireannacha i leith na díbhinne, measfar méid an ioncaim a bheith arna mhéadú de mhéid na cánach coigríche nach inmhuirir amhlaidh agus a bheidh le cur i gcuntas nuair a bheifear ag ríomh méid an chreidmheasa, ach
(c) d'ainneoin aon ní sna forálacha roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi chlásal (b) den fho-mhír seo, go méadaíonn sí an t-ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach ioncaim méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche.
(4) Maidir le ríomh ioncaim iomláin dhuine chun an ráta a luaitear i mír 5 den Sceideal seo a chinneadh beidh éifeacht ag na forálacha roimhe seo den mhír seo faoi réir na modhnuithe seo a leanas:
(a) déanfar tagairt do mhéid na cánach coigríche i leith an ioncaim a chur in ionad na tagairte i bhfo-mhír (2) do mhéid an chreidmheasa is inlamháilte i gcoinne cánach ioncaim (i gcás díbhinne, fágfar as cuntas cáin choigríche nach inmhuirir go díreach nó trí asbhaint i leith na díbhinne), agus
(b) ní bheidh feidhm ag clásail (b) agus (c) d'fho-mhír (3),
agus faoi réir na modhnuithe sin beidh éifeacht acu maidir leis an ioncam uile a mbeidh, ina chás, creidmheas le lamháil i leith cánach coigríche faoi aon chomhshocraíochtaí.
Forálacha speisialta maidir le díbhinní.
9. Má bhíonn, i gcás aon díbhinne, cáin choigríche nach inmhuirir go díreach nó trí asbhaint i leith na díbhinne le cur i gcuntas, faoi na comhshocraíochtaí, nuair a bheifear á bhreithniú an bhfuil aon chreidmheas, agus, má tá, cé mhéid creidmheasa atá, le lamháil i gcoinne na gcánacha Éireannacha i leith na díbhinne, is í an cháin choigríche nach inmhuirir amhlaidh a bheidh le cur i gcuntas an cháin den tsórt sin is inmhuirir ar an gcomhlacht corpraithe a íocfaidh an díbhinn ar na brabúis iomchuí, sa mhéid gur inchurtha í go cuí i leith na cionúireachta de na brabúis iomchuí dá seasann an díbhinn.
Is iad na brabúis iomchuí:
(a) más in aghaidh tréimhse sonraithe a íocfar an díbhinn, brabúis na tréimhse sin;
(b) muran in aghaidh tréimhse sonraithe ach gur as brabúis shonraithe a íocfar an díbhinn, na brabúis sin;
(c) muran in aghaidh tréimhse sonraithe ná as brabúis shonraithe a íocfar an díbhinn, brabúis na tréimhse deiridh dá ndearnadh suas cuntais an chomhlachta chorpraithe agus a chríochnaigh sular tháinig an díbhinn chun a bheith iníoctha:
Ar choinníoll, má bhíonn, i gcás lena mbainfidh fo-mhír (a) nó fo-mhír (c) den mhír seo, breis ag an díbhinn iomlán ar na brabúis, a bheidh ar fáil le roinnt, de chuid na tréimhse a luaitear i bhfomhír sin (a) nó i bhfo-mhír sin (c) de réir mar bheidh, is iad na brabúis iomchuí brabúis na tréimhse sin móide an oiread de bhrabúis thréimhsí roimhe sin a bheidh ar fáil le roinnt (seachas brabúis a roinneadh roimhe sin nó a áiríodh roimhe sin mar bhrabúis iomchuí chun críocha na míre seo) agus is comhionann leis an mbreis; agus chun críocha an choinníll sin cuirfear brabúis na tréimhse deiridh is gaire don am i láthair i gcuntas ar dtús, ansin brabúis na tréimhse deiridh díreach roimhe sin arís, agus mar sin de.
10. I gcás—
(a) ina mbeidh foráil sna comhshocraíochtaí, maidir le díbhinní d'aicme áirithe, ach nach mbeidh foráil iontu maidir le díbhinní d'aicmí eile, go mbeidh cáin choigríche nach inmhuirir go díreach nó trí asbhaint i leith díbhinní le cur i gcuntas nuair a bheifear á bhreithniú an bhfuil aon chreidmheas, agus má tá, cé mhéid creidmheasa atá, le lamháil i gcoinne na gcánacha Éireannacha i leith na ndíbhinní, agus
(b) go n-íocfar díbhinn nach díbhinn d'aicme a mbeidh foráil den tsórt sin maidir léi sna comhshocraíochtaí,
ansin, má íoctar an díbhinn le cuideachta a bhfuil urlámh, díreach nó neamhdhíreach, aici ar chuid nach lú ná leath na cumhachta vótála sa chuideachta a íocfaidh an díbhinn, lamhálfar creidmheas fé is dá mba dhíbhinn d'aicme a bhfuil foráil den tsórt sin maidir léi sna comhshocraíochtaí an díbhinn.
Ilghnéitheach.
11. Ní lamhálfar creidmheas faoi na comhshocraíochtaí i gcoinne na gcánacha Éireannacha is inmhuirir i leith aon ioncaim de chuid aon duine áirithe má roghnaíonn an duine sin nach lamhálfar creidmheas i leith an ioncaim sin.
12. I gcás ina bhféadfar, faoi na comhshocraíochtaí, faoiseamh a thabhairt sa Stát nó sa chríoch ar maidir léi a bheidh na comhshocraíochtaí déanta i leith aon ioncaim agus go ndealraíonn sé nach bhfuil an mheasúnacht i leith cánach ioncaim nó cánach brabús corparáide a bheidh déanta maidir leis an ioncam déanta maidir le méid iomlán an ioncaim nó gur measúnacht neamhchruinn í ag féachaint don chreidmheas a bheidh le tabhairt, má bhíonn, faoi na comhshocraíochtaí, féadfar cibé measúnachtaí breise a dhéanamh is gá chun a áirithiú go measúnófar méid iomlán an ioncaim agus go dtabharfar an creidmheas iomchuí, más aon chreidmheas é, ina leith, agus má bhíonn íoc an ioncaim ar iontaoibh aon duine sa Stát, féadfar aon mheasúnacht bhreise den tsórt sin i leith cánach ioncaim a dhéanamh ar fháltaí an ioncaim faoi Chás VI de Sceideal D.
13. (1) Faoi réir míre 14 den Sceideal seo, aon éileamh ar liúntas i modh creidmheasa do cháin choigríche i leith aon ioncaim déanfar é, i scríbhinn, chun an chigire chánach tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnachta iomchuí, agus, má dhéanann an cigire agóid i gcoinne aon éilimh den tsórt sin, éistfidh agus cinnfidh na Coimisinéirí Speisialta é fé is dá mb'achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó cás a shonrú ag lorg tuairime na hArdchúirte ar phointe dlí.
(2) Sa mhír seo, ciallaíonn “an bhliain mheasúnachta iomchuí”, maidir le creidmheas do cháin choigríche i leith aon ioncaim, an bhliain mheasúnachta a bhfuil cáin ioncaim le muirearú ar an ioncam sin ina haghaidh nó a mbeadh cáin ioncaim le muirearú amhlaidh ina haghaidh dá mbeadh aon cháin ioncaim inmhuirir i leith an chéanna.
14. I gcás méid aon chreidmheasa a bheidh tugtha faoi na comhshocraíochtaí a bheith iomarcach nó neamhdhóthaineach de dhroim aon choigeartaithe ar mhéid aon chánach is iníoctha sa Stát nó i gcríoch ar maidir léi a bheidh na comhshocraíochtaí déanta, ní bheidh feidhm ag aon ní sna hAchtanna Cánach Ioncaim nó sna hachtacháin, a bhaineann le cáin bhrabús corparáide ag teorannú an ama chun measúnachtaí nó éilimh ar fhaoiseamh a dhéanamh, maidir le haon mheasúnacht nó éileamh de dhroim an choigeartaithe is measúnacht nó éileamh a bheidh arna dhéanamh tráth nach déanaí ná sé bliana ón am a bheidh iomlán na measúnachtaí, na gcoigeartuithe agus na gcinnte eile sin arna ndéanamh agus a bhainfidh le hábhar le linn a bheith á chinneadh cé acu atá nó nach bhfuil aon chreidmheas le tabhairt agus, má tá, cé mhéid.
AN TRIU SCEIDEAL.
Díbhinní a Measfar gur as Brabúis a Carnadh roimh Dháta Áirithe a Iocadh Iad.
1. (1) Faoi réir forálacha na céad mhíre ina dhiaidh seo, measfar, chun críocha ailt 51 den Acht seo agus an Sceidil seo, gur as brabúis a carnadh roimh dháta áirithe (dá ngairtear an dáta iomchuí anseo feasta sa Sceideal seo) a íocadh go hiomlán díbhinn—
(a) más in aghaidh tréimhse, ar tréimhse roimh an dáta iomchuí ar fad í, a dhearbhófar í,
(b) mura dtiocfaidh aon bhrabúis chun na cuideachta sa tréimhse dar tosach an dáta iomchuí agus dar críoch an dáta ar iníoctha an díbhinn, nó
(c) mura mbeidh, ag féachaint do mhír 3 den Sceideal seo, aon chuid as brabúis na cuideachta sa tréimhse sin dar tosach an dáta iomchuí, ar fáil chun an díbhinn a íoc.
(2) Faoi réir a bhfuil anseo roimhe seo, i gcás ina mbeidh, ag féachaint do mhír 3 den Sceideal seo, cuid éigin as brabúis na cuideachta sa tréimhse sin dar tosach an dáta iomchuí ar fáil, chun an díbhinn a íoc ach gur mó ná an chuid sin de na brabúis an méid iomlán a dáileadh ag íoc na glan-díbhinne ar na scaireanna uile den aicme a bheidh i gceist, measfar, chun na gcríocha sin, an díbhinn a bheith arna híoc, a mhéid is comhionann leis an gcomhréir idir an mbreis sin agus an méid iomlán sin, as brabúis a carnadh roimh an dáta iomchuí.
(3) Chun críocha an Sceidil seo measfar díbhinn arna dearbhú in aghaidh tréimhse ar roimh an dáta iomchuí do chuid di agus i ndiaidh an dáta iomchuí don chuid eile di a bheith comhdhéanta de dhá dhíbhinn a dearbhaíodh faoi seach in aghaidh an dá chuid den tréimhse agus de mhéideanna ar comhréir leis na coda sin.
2. (1) D'ainneoin forálacha na míre roimhe seo, ní mheasfar díbhinn ná aon chuid de a bheith arna híoc as brabúis a carnadh roimh an dáta iomchuí—
(a) má tháinig sí chun bheith iníoctha laistigh de bhliain ón dáta sin, agus
(b) más é tuairim na gCoimisinéirí Speisialta maidir le ráta bliantúil na díbhinne ar na scaireanna iomchuí an bhliain sin—
(i) nach mó go substainteach é ná ráta bliantúil na díbhinne ar na scaireanna sin sa tréimhse trí bliana dar críoch an dáta iomchuí, nó
(ii) i gcás ina bhfuarthas na scaireanna iomchuí i ngnáth-chúrsa gnó a bhain le scaireanna a eisiúint go poiblí agus a shuíomh, gurb é atá ann toradh as costas an duine a bheidh tar éis an díbhinn a fháil agus nach mó go substainteach ná an toradh dob fhéidir a fháil trí infheistiú i scaireanna inchomórtais a luaitear a bpraghsanna ar stocmhargaí sa Stát.
(2) Chun críocha clásail (b) den fho-mhír roimhe seo tabharfaidh na Coimisinéirí Speisialta aird ar na díbhinní uile a íocadh ar na scaireanna sna tréimhsí faoi seach, ar aon scair-eisiúint a rinneadh sna tréimhsí sin chun sealbhóirí na scaireanna agus, i gcás faoi fho-chlásal (i) den chlásal sin (b), mura raibh na scaireanna ann ar aon chor trí bliana roimh an dáta iomchuí, ar na díbhinní a íocadh i leith, agus ar aon stoc-eisiúint a rinneadh le sealbhóirí, aon scaireanna a géilleadh mar mhalairt ar na scaireanna céadluaite nó ar trí cheart a chinn uathu a fuarthas na scaireanna céadluaite, agus glacfaidh siad cibé meánmhéideanna agus déanfaidh siad cibé coigeartuithe is dóigh leo is gá chun comórtas cóir a dhéanamh.
3. (1) Is mar leanas a chinnfear an chuid de bhrabúis na cuideachta in aghaidh na tréimhse dar tosach an dáta iomchuí agus dar críoch an dáta is iníoctha díbhinn a bheidh ar fáil chun an díbhinn a íoc.
(2) Asbhainfear as na brabúis sin cibé méid, cibé acu méid socair é nó méid ar comhréir le méid na mbrabús, is ceart agus is réasúnach, dar leis na Coimisinéirí Speisialta, a áireamh mar mhéid a cuireadh de leataoibh chun díbhinní a íoc ar aon aicme eile scaireanna sa chuideachta, ag féachaint do na cearta faoi seach a ghabh leis na scaireanna, agus ar an tuiscint go mbeidh an méid iomlán a bheidh ar fáil le dáileadh mar ghlan-díbhinn ar na scaireanna uile sa chuideachta thar aon tréimhse níos mó nó níos lú go comhréireach ná brabúis na cuideachta sa tréimhse dar tosach an dáta iomchuí agus dar críoch an dáta ar iníoctha an díbhinn a luaitear sa bhfo-mhír roimhe seo, de réir mar bheidh an chéad tréimhse a luaitear níos sia nó níos giorra ná an dara tréimhse a luaitear.
(3) I gcás inar amhlaidh a bheidh, i rith na tréimhse dar tosach an dáta iomchuí agus dar críoch an dáta ar iníoctha an díbhinn, nach dtáinig aon díbhinn roimhe sin chun bheith iníoctha ar na scaireanna den aicme a bheidh i gceist, measfar iomlán brabús na cuideachta sa tréimhse, lúide aon asbhaint a bheidh le déanamh faoin bhfo-mhír dheiridh roimhe seo, a bheith ar fáil chun an díbhinn a íoc.
(4) Má tháinig aon díbhinn roimhe sin chun bheith iníoctha ar na scaireanna céanna sa tréimhse sin, cinnfear de réir na míreanna roimhe seo an méid, más aon mhéid é, den díbhinn sin roimhe sin a mheasfar a íocadh as brabúis a carnadh roimh an dáta iomchuí, agus measfar brabúis na cuideachta, sa tréimhse adúradh, lúide aon asbhaint a bheidh le déanamh mar adúradh, a bheith ar fáil go príomha chun glan-mhéid na díbhinne roimhe sin a íoc a mhéid nach measfar í a bheith arna híoc as brabúis a carnadh roimh an dáta iomchuí agus ní mheasfar a bheith ar fáil chun an díbhinn is déanaí a íoc ach an iarmhéid sin a bheidh fágtha má bhíonn aon armhéid fágtha.
(5) I gcás ina mbeidh sé le cinneadh ag na Coimisinéirí Speisialta, faoi fho-mhír (2) den mhír seo, cé mhéid ba cheart a chur de leataobh chun díbhinní a íoc ar scaireanna d'aon aicme, agus go mbeifear tar éis a áireamh faoin Sceideal seo gur as brabúis a carnadh roimh an dáta iomchuí a íocadh aon chuid de dhíbhinní ar scaireanna den aicme sin, féadfaidh na Coimisinéirí Speisialta aird a thabhairt air sin agus laghdú dá réir a dhéanamh ar an méid a bheidh le cur de leataobh amhlaidh.
4. (1) Chun críocha an Sceidil seo, is mar leanas a chinnfear brabúis chuideachta i dtréimhse áirithe.
(2) Is iad na brabúis sin ioncaim na cuideachta in aghaidh na tréimhse arna laghdú—
(a) den cháin ioncaim a d'íoc an chuideachta iarbhír in aghaidh aon bhliana measúnachta sa tréimhse sin (lena n-áirítear aon fhorcháin a muirearaíodh ar an gcuideachta faoi alt 21 den Finance Act, 1922, agus an Chéad Sceideal a ghabhann leis an Acht sin), agus
(b) den cháin bhrabús corparaíde dob iníoctha ag an gcuideachta in aghaidh aon tréimhse cuntasaíochta sa tréimhse sin:
Ar choinníoll, i gcás ina mbeidh faoiseamh tugtha don chuideachta faoi alt 12 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), alt 14 den Acht Airgeadais, 1955 (Uimh. 13 de 1955), nó alt 44 den Acht seo, go ndéanfar tagairtí sa bhfo-mhír seo do cháin a íocadh iarbhír nó do cháin is iníoctha a fhorléiriú mar thagairtí don cháin a bheadh íoctha nó iníoctha mura dtabharfaí an faoiseamh sin.
(3) Nuair a bheifear a dhéanamh amach chun críocha na míre seo méid na cánach ioncaim agus na cánach brabús corparáide a ndéanfar a chóimhéid de laghdú ar ioncam na cuideachta in aghaidh na tréimhse, fágfar as cuntas aon cháin ar an méid a bheidh le hasbhaint faoi chlásal (d) d'fho-mhír (3) de mhír 5 den Sceideal seo.
5. (1) Chun críocha an Sceidil seo, is mar leanas a chinnfear ioncam na cuideachta in aghaidh tréimhse áirithe.
(2) Ríomhfar comhiomlán—
(a) aon bhrabús nó gnóchain sa tréimhse ó aon trádáil a bhí ar siúl ag an gcuideachta, arna ríomh de réir na bhforálacha a bhaineann le Cás I de Sceideal D, agus
(b) aon ioncaim in aghaidh aon bhliana measúnachta sa tréimhse (arna ríomh de réir forálacha na nAchtanna Cánach Ioncaim) seachas brabúis nó gnóchan ó aon trádáil den tsórt sin.
(3) Asbhainfear as an gcomhiomlán sin suim na méideanna seo a leanas, is é sin le rá—
(a) aon chaillteanas a bhain don chuideachta sa tréimhse in aon trádáil den tsórt sin (arna ríomh ar an modh céanna ar inríofa brabúis nó gnóchan faoi na forálacha a bhaineann le Cás I de Sceideal D),
(b) aon liúntais i leith aon trádála den tsórt sin faoi Riail 6 de na Rialacha a bhaineann le Cásanna I agus II de Sceideal D, fo-alt (3) d'alt 5 nó alt 6 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), Cuid V den Acht Airgeadais, 1956 (Uimh. 22 de 1956), Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956 (Uimh. 47 de 1956), nó Cuid V den Acht Airgeadais, 1957 (Uimh. 20 de 1957), in aghaidh aon bhliana measúnachta sa tréimhse,
(c) aon íocaíochtaí a rinne an chuideachta in aon bhliain mheasúnachta sa tréimhse lena mbaineann Riail 19 nó Riail 21 de na Rialacha Ginearálta, seachas íocaíochtaí is inasbhainte le linn brabúis nó gnóchan nó caillteanais trádála a bhí ar siúl aige a bheith á ríomh, agus
(d) mura mbeidh trádáil den tsórt a luaitear i bhfo-alt (1) d'alt 51 den Acht seo ar siúl ag an gcuideachta agus go bhfuair sí, i mbliain mheasúnachta sa tréimhse, díbhinn (is díbhinn a dtáinig an chuideachta, an 19ú lá de Mheitheamh, 1958, nó dá éis chun bheith i dteideal í a fháil) a mbeadh ceangal ann faoin bhfo-alt sin (1), dá mbeadh an chuideachta ag gabháil do thrádáil den tsórt sin, aon chuid di a chur i gcuntas mar luaitear ansin, cibé méid ba chomhionann, tar éis cáin ioncaim a asbhaint de réir an ráta a údaraítear a asbhaint le Riail 20 de na Rialacha Ginearálta, leis an méid a mbeadh de cheangal den tsórt sin ann é a chur i gcuntas,
agus is é an t-iarmhéid ioncam na cuideachta in aghaidh na tréimhse.
6. Aon tagairt atá i mír 4 nó 5 den Sceideal seo do mhéid in aghaidh bliana measúnachta sa tréimhse a bheidh i gceist glacfar gur tagairt í don méid iomlán in aghaidh aon bhliana mheasúnachta ar bliain laistigh den tréimhse sin í go léir agus do chuid chomhréire den méid (ar foras ama) in aghaidh aon bhliana measúnachta ar laistigh den tréimhse sin do chuid di, agus is dá réir sin a fhorléireofar an tagairt sa chéanna do cháin bhrabús corparáide is iníoctha in aghaidh aon tréimhse cuntasaíochta sa tréimhse sin.
AN CEATHRU SCEIDEAL.
Achtacháin a Athghairmtear.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAthghairme | Dáta na hAthghairme |
(1) | (2) | (3) | (4) |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918. | I mír (c) d'fho-alt (1) d'alt 103, na focail “living with her husband, or a married woman whose husband is not accountable for the payment of any tax charged on her,”; alt 171; fo-ailt (5) agus (6) d'alt 220; in alt 237, na focail “married woman,”; Riail 8 de na Rialacha a bhaineann le Sceideal B; Riail 16 de na Rialacha Ginearálta. | An 6ú lá d'Aibreán, 1958. |
10 & 11 Geo. 5, c. 18 | Finance Act, 1920. | Alt 25. | An 6ú lá d'Aibreán, 1958. |
Alt 22. | An 1ú lá d'Aibreán, 1958. | ||
An tAcht Airgeadais (Forálacha Ilghnéitheacha), 1945. | Alt 2. | An 1ú lá d'Aibreán, 1958. | |
Fo-alt (4) d'alt 4. | An 6ú lá d'Aibreán, 1958. |
Number 25 of 1958.
FINANCE ACT, 1958.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Collection from wife of tax assessed on husband attributable to her income. | |
Right of husband to disclaim liability for tax on deceased wife's income. | |
Customs And Excise.
Death Duties.
Expenses Allowances And Benefits In Kind: Income Tax And Sur-Tax.
Meaning of “director”, “employment” and “employment to which this Part of this Act applies.” | |
Retirement And Other Benefits For Directors And Employees: Income Tax And Sur-Tax.
Application of Rule 21 of General Rules to certain payments. | |
Delivery of particulars of retirement benefits Schemes, etc. |
Retirement Annuities: Income Tax And Sur-Tax.
Retirement annuities (relief for premiums, and earned income relief). | |
Relief From Double Taxation: Income Tax, Sur-Tax, Corporation Profits Tax And Death Duties.
Purchases Of Shares By Financial Concerns And Persons Exempted From Tax And Restriction On Relief For Losses By Repayment Of Tax In Case Of Dividends Paid Out Of Accumulated Profits: Income Tax, Sur-Tax And Corporation Profits Tax.
Purchases of shares by financial concerns and persons exempted from tax. | |
Recovery Or Taxes And Amendment Of Finance (Miscellaneous Provisions) Act, 1956: Income Tax, Sur-Tax And Corporation Profits Tax.
Stamp Duties.
Miscellaneous And General.
Holding and investment of moneys of Post Office Savings Bank. | |
Expenses incurred in connection with management of prize bonds. | |
RETIREMENT ANNUITIES (ADJUSTMENTS OF LIMIT ON QUALIFYING PREMIUMS)
PROVISIONS AS TO RELIEF FROM INCOME TAX (INCLUDING SUR-TAX) AND CORPORATION PROFITS TAX BY WAY OF CREDIT IN RESPECT OF FOREIGN TAX
DIVIDENDS REGARDED AS PAID OUT OF PROFITS ACCUMULATED BEFORE GIVEN DATE
ENACTMENTS REPEALED
Acts Referred to | |
No. 32 of 1929 | |
No. 28 of 1925 | |
No. 22 of 1954 | |
No. 15 of 1951 | |
No. 20 of 1932 | |
No. 20 of 1957 | |
No. 2 of 1932 | |
No. 12 of 1938 | |
No. 12 of 1948 | |
No. 21 of 1953 | |
No. 20 of 1930 | |
No. 31 of 1931 | |
No. 24 of 1952 | |
No. 19 of 1945 | |
No. 28 of 1935 | |
No. 15 of 1946 | |
No. 22 of 1956 | |
No. 47 of 1956 | |
No. 15 of 1947 | |
No. 20 of 1945 | |
No. 18 of 1950 | |
No. 13 of 1955 | |
No. 21 of 1923 | |
No. 25 of 1945 | |
No. 18 of 1937 | |
No. 12 of 1956 | |
No. 9 of 1946 | |
No. 2 of 1922 | |
No. 14 of 1941 | |
Number 25 of 1958.
FINANCE ACT, 1958.
PART I.
Income tax.
Income tax and sur-tax for the year 1958-59.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1958, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1958, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1957.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1958, 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, 1958.
Market gardening.
2.—(1) In this section “market garden land” means land in the State occupied as a nursery or garden for the sale of the produce (other than land used for the growth of hops) and “market gardening” .shall be construed accordingly.
(2) Notwithstanding anything in Schedule B, or in the Rules applicable thereto, market gardening shall, for all the purposes of the Income Tax Acts in relation to the person by whom it is carried on, be treated as a trade and—
(a) the profits or gains thereof shall be charged under Case I of Schedule D, and
(b) income tax shall not be charged under Schedule B in respect of the occupation of market garden land,
but where land is market garden land for part only of the year of assessment, tax shall be charged under Schedule B on that land for that year on so much of the assessable value of that land as bears to that value the same proportion as the remainder of that year bears to one year.
(3) Where part of property valued under the Valuation Acts as a unit is market garden land—
(a) the annual value of the market garden land, for the purposes of Rule 5 of the Rules applicable to Cases I and II of Schedule D, shall be arrived at by apportionment of the rateable valuation of the property,
(b) the assessable value for the purposes of any assessment under Schedule B in respect of the remainder of the property shall be arrived at by apportionment of the amount which would have been the assessable value of the property, for the purposes of Schedule B, if no part thereof had been market garden land, and
(c) any apportionment required by this subsection shall be made by the inspector of taxes according to the best of his knowledge and judgment.
(4) An apportionment made under paragraph (c) of subsection (3) of this section may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the apportionment, but, on the hearing, or the re-hearing, of any such appeal, a certificate of the Commissioner of Valuation tendered by either party to the appeal and certifying, as regards property valued under the Valuation Acts as a unit, the amount of the rateable valuation of the property attributable to any part of the property, shall be conclusive as to the amount so attributable.
(5) Where, for any year of assessment, tax under Case I of Schedule D in respect of the profits or gains of market gardening is chargeable on, or by reference to, the amount of the profits or gains of a year or period falling wholly or partly before the 6th day of April, 1958, that amount shall be computed as if subsection (1) of this section had had effect for the whole of that year or period.
Amendment of section 5 of Finance Act, 1929.
3.—The following subsections shall, with effect as from the commencement of section 5 of the Finance Act, 1929 (No. 32 of 1929), be substituted for subsections (2) and (3) of that section:—
“(2) (a) The Special Commissioners shall from time to time appoint times and places for the hearing of appeals against assessments and the Clerk to the Special Commissioners shall give notice of such times and places to the inspector of taxes or such other officer as aforesaid.
(b) The inspector of taxes or such other officer as aforesaid shall give notice in writing to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal, but—
(i) notice under this paragraph shall not be given in a case in which paragraph (b) of subsection (3) of this section has effect either consequent upon an agreement referred to in that paragraph or consequent upon a notice referred to in paragraph (d) of that subsection, and
(ii) in a case in which it appears to the inspector or other officer that an appeal may be settled by agreement under subsection (3) of this section, he may refrain from giving notice under this paragraph or may by notice in writing withdraw a notice already given.
(3) (a) This subsection applies to any assessment in respect of which notice of appeal has been given, not being an assessment the appeal against which has been determined by the Special Commissioners or which has become final and conclusive under subsection (6) of this section.
(b) Where, in relation to an assessment to which this subsection applies, the inspector of taxes or such other officer as aforesaid and the appellant come to an agreement, whether in writing or otherwise, that the assessment is to stand good, is to be amended in a particular manner or is to be discharged or cancelled, the inspector or other officer shall give effect to the agreement and thereupon, if the agreement is that the assessment is to stand good or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.
(c) An agreement which is not in writing shall be deemed not to be an agreement for the purposes of paragraph (b) of this subsection unless—
(i) the fact that an agreement was come to, and the terms agreed upon, are confirmed by notice in writing given by the inspector of taxes or such other officer as aforesaid to the appellant or by the appellant to the inspector or other officer, and
(ii) twenty-one days have elapsed since the giving of that notice without the person to whom it was given giving notice in writing to the person by whom it was given that he desires to repudiate or withdraw from the agreement.
(d) Where an appellant gives notice in writing to the inspector of taxes or such other officer as aforesaid that he desires not to proceed with his appeal against an assessment to which this subsection applies, paragraph (b) of this subsection shall have effect as if the appellant and the inspector or other officer had, on the appellant's notice being received, come to an agreement in writing that the assessment should stand good.
(e) The references in this subsection to an agreement being come to with an appellant and the giving of notice to or by an appellant include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.”
Evidence in certain cases.
4.—(1) Statements made or documents produced by or on behalf of a person shall not be inadmissible in any such proceedings as are mentioned in subsection (2) of this section by reason only that it has been drawn to his attention that—
(a) in relation to income tax or sur-tax, the Revenue Commissioners may accept pecuniary settlements instead of instituting proceedings, and
(b) though no undertaking can be given as to whether or not the Revenue Commissioners will accept such a settlement in the case of any particular person, it is the practice of the Revenue Commissioners to be influenced by the fact that a person has made a full confession of any fraud or default to which he has been a party, and has given full facilities for investigation,
and that he was or may have been induced thereby to make the statements or produce the documents.
(2) The proceedings referred to in subsection (1) of this section are:
(a) any criminal proceedings against the person in question for any form of fraud or wilful default in connection with or in relation to income tax or sur-tax; and
(b) any proceedings against him for the recovery of any sum due from him, whether by way of tax, fine, forfeiture or penalty, in connection with or in relation to income tax or sur-tax.
Notices.
5.—(1) Any notice which under the Income Tax Acts is authorised or required to be given by the Revenue Commissioners or an inspector of taxes or other officer of the Revenue Commissioners may be served by post.
(2) Any notice which under the Income Tax Acts is authorised or required to be given by the Revenue Commissioners may be signed and given by an officer of the Revenue Commissioners authorised by them for the purpose of giving notices of the class to which the notice belongs and, if so signed and given, shall be as valid and effectual as if signed under the hands of the Revenue Commissioners and given by them.
(3) Prima facie evidence of any notice given under the Income Tax Acts by the Revenue Commissioners or an inspector of taxes or other officer of the Revenue Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice, and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or, if it is signed, the signatures or signature or that the persons or person signing and giving it were or was authorised so to do.
(4) This section shall have effect notwithstanding any other provision of the Income Tax Acts.
(5) This section shall come into operation on the passing of this Act, but as well as applying to notices given after such passing, it shall also apply, and be deemed always to have applied, to notices given before such passing.
Information as to payments to employees.
6.—(1) In section 105 of the Income Tax Act, 1918, the references to payments made to persons in respect of their employment and to the remuneration of persons in their employment shall be deemed to include references—
(a) to any payments made after the 5th day of April, 1958, to employed persons in respect of expenses,
(b) to any payments made after that day on behalf of employed persons and not repaid, and
(c) to any payments made after that day to the employees in a trade or business for services rendered in connection with the trade or business, whether the services were rendered in the course of their employment or not.
(2) The reference in paragraph (a) of subsection (1) of this section to payments made to employed persons in respect of expenses includes a reference to sums put at the disposal of an employed person and paid away by him.
Amendment of section 3 of Finance Act, 1925.
7.—Section 3 of the Finance Act, 1925 (No. 28 of 1925), is hereby amended by the substitution in subsection (2) (inserted by section 7 of the Finance Act, 1954 (No. 22 of 1954)) of “Army Pensions Acts, 1923 to 1957, or those Acts and any subsequent Act together with which those Acts may be cited” for “Army Pensions Acts, 1923 to 1953”.
General rule as to tax on husbands and wives.
8.—(1) Subject to sections 9, 10, 11, and 12 of this Act, a woman's income chargeable to tax shall, so far as it is income for a year of assessment or part of a year of assessment during which she is a married woman living with her husband, be deemed for income tax (including sur-tax) purposes to be his income and not to be her income, but the question whether there is any income of hers chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount thereof for tax purposes shall not be affected by the provisions of this subsection.
(2) Any tax falling to be assessed in respect of any income which, under subsection (1) of this section, is to be deemed to be the income of a woman's husband shall, instead of being assessed on her, or on her trustee, guardian, curator or committee, or on her executors or administrators, be assessable on him or, in the appropriate cases, on his trustee, guardian, curator or committee, or on his executors or administrators, but nothing in this subsection shall affect the operation of Rule 10 of the Rules applicable to Cases I and II of Schedule D.
(3) References in this section to a woman's income include references to any sum which, apart from this section, would fall to be included in computing her total income, and this subsection has effect in relation to any such sum notwithstanding that some enactment (including, except so far as the contrary is expressly provided, an enactment passed after the passing of this Act) requires that that sum should not be treated as income of any person other than her.
(4) This section has effect subject to Rule 17 of the General Rules and section 8 of the Income Tax Act, 1918.
Consequences, as respects personal allowances, of exercise of option by husband or wife for separate assessment.
9.—(1) This section shall have effect as respects personal reliefs where, by virtue of an application under Rule 17 of the General Rules, income tax for any year is to be assessable and chargeable on the incomes of a husband and a wife as if they were not married.
(2) The total relief from tax given to the husband and the wife by way of personal reliefs shall be the same as if the application had not had effect with respect to the year and, subject to subsection (3) of this section, the benefit flowing from the personal reliefs may be given either by way of reduction of the amount of the tax to be paid, or by repayment of any excess of tax which has been paid, or by both of these means, as the case requires, and shall be allocated to the husband and the wife—
(a) so far as it flows from relief under section 32 of the Income Tax Act, 1918, to the husband or the wife according as he or she made the payment giving rise to the relief.
(b) so far as it flows from relief under section 16 of the Finance Act, 1920, in proportion to the amounts of their respective earned incomes,
(c) so far as it flows from relief in respect of a dependent relative under section 22 of the Finance Act, 1920, or relief in respect of a child under subsection (2) of section 21 of that Act, to the husband or the wife according as he or she maintains the relative or child,
(d) so far as it flows from relief under section 4 of the Finance Act, 1951 (No. 15 of 1951), in proportion to the amounts of their respective total incomes, and
(e) as to the balance, in proportion to the amounts of their respective assessable incomes,
(3) Where the amount of relief allocated to the husband under subsection (2) of this section exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.
(4) Returns of the total incomes of the husband and the wife may be made for the purposes of this section either by the husband or by the wife but, if the Revenue Commissioners are not satisfied with any such return, they may obtain a return from the wife or the husband, as the case may be.
(5) The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time, and the provisions of the Income Tax Acts relating to penalties for neglect or refusal to deliver, or for delay in delivering, true and correct statements of profits or gains shall, with the necessary modifications, apply in the case of the neglect or refusal to make, or wilful delay in making, any such return.
(6) In this section “personal reliefs” means any relief under section 32 of the Income Tax Act, 1918, under sections 16, 18, 19, 20, 21, 22, and 23 of the Finance Act, 1920, under section 4 of the Finance Act, 1951 (No. 15 of 1951), or under section 3 of the Finance Act, 1954 (No. 22 of 1954).
Collection from wife of tax assessed on husband attributable to her income.
10.—(1) Where—
(a) an assessment to income tax or sur-tax (hereafter in this section referred to as the original assessment) has been made for the year beginning on the 6th day of April, 1958, or any subsequent year of assessment on a man, or on a man's trustee, guardian, curator or committee, or on a man's executors or administrators,
(b) the Revenue Commissioners, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax, are of opinion that, if an application for separate assessment under Rule 17 of the General Rules or under section 8 of the Income Tax Act, 1918, had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian, curator or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and
(c) the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of twenty-eight days from the time when it became due,
the Revenue Commissioners, or, as the case may be, the Special Commissioners, may give to her, or, if she is dead, to her executors or administrators, or, if such an assessment as is referred to in paragraph (b) of this subsection could, in the event therein referred to, have been made on her trustee, guardian, curator, or committee, to her or to her trustee, guardian, curator, or committee, a notice—
(i) stating particulars of the original assessment and of the amount remaining unpaid thereunder, and
(ii) stating particulars, to the best of their judgment, of the assessment which would have fallen to be made as aforesaid,
and requiring the person to whom the notice is given to pay the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, or the amount remaining unpaid under the original assessment, whichever is the less.
(2) The same consequences as respects—
(a) the imposition of a liability to pay, and the recovery of, the tax,
(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person,
(c) appeals to the Special Commissioners, the re-hearing of such appeals and the stating of cases for the opinion of the High Court, and
(d) the ultimate incidence of the liability imposed,
shall follow on the giving of a notice under subsection (1) of this section to a woman, or to her trustee, guardian, curator or committee, or to her executors or administrators, as would have followed on the making on her, or on her trustee, guardian, curator or committee, or on her executors or administrators, as the case may be, of such an assessment as is referred to in paragraph (b) of subsection (1) of this section, being an assessment which—
(i) was made on the day of the giving of the notice,
(ii) charged the same amount of tax as is required to be paid by the notice,
(iii) fell to be made and was made by the authority who made the original assessment, and
(iv) was made by that authority to the best of his or their judgment,
and the provisions of the Income Tax Acts relating to the matters specified in paragraphs (a) to (d) of this subsection shall, with the necessary adaptations, have effect accordingly.
(3) Where a notice is given under subsection (1) of this section, tax up to the amount required to be paid by the notice shall cease to be recoverable under the original assessment.
(4) Where the amount payable under a notice given under subsection (1) of this section is reduced as the result of an appeal or of the stating of a case for the opinion of the High Court—
(a) the Revenue Commissioners shall, if, in the light of that result, they are satisfied that the original assessment was excessive, cause such relief to be given by way of repayment or otherwise as appears to them to be just; but
(b) subject to any relief so given, a sum equal to the reduction in the amount payable under the notice shall again become recoverable under the original assessment.
(5) The Revenue Commissioners, the Special Commissioners and the inspector of taxes or other proper officer shall have the like powers of obtaining information with a view to the giving of, and otherwise in connection with, a notice under subsection (1) of this section as they would have had with a view to the making of, and otherwise in connection with, such an assessment as is referred to in paragraph (b) of subsection (1) of this section if the necessary conditions had been fulfilled for the making of such an assessment.
Right of husband to disclaim liability for tax on deceased wife's income.
11.—(1) Where a woman dies who, at any time before her death, was a married woman living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector of taxes a notice in writing declaring that, to the extent permitted by this section, he or they disclaims or disclaim responsibility for unpaid income tax or unpaid sur-tax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment which began on or after the 6th day of April, 1958, and during which he was her husband and she was living with him.
(2) A notice given pursuant to this section to the inspector of taxes shall be deemed not to be a valid notice unless it specifies the names and addresses of the woman's executors or administrators.
(3) Where a notice under this section has been given to a woman's executors or administrators and to the inspector of taxes—
(a) it shall be the duty of the Revenue Commissioners and the Special Commissioners to exercise such powers as they may then or thereafter be entitled to exercise under section 10 of this Act in connection with any assessment made on or before the date when the giving of the said notice is completed, being an assessment in respect of any of the income to which the said notice relates, and
(b) the assessments (if any), whether to income tax or to surtax, which, may be made, after that date shall, in all respects and in particular as respects the persons assessable and the tax payable, be the assessments which would have fallen to be made if—
(i) an application for separate assessment under Rule 17 of the General Rules or under section 8 of the Income Tax Act, 1918, as the case may be, had been in force in respect of the year of assessment in question, and
(ii) all assessments previously made had been made accordingly.
(4) In this section “the inspector of taxes” means, in relation to a notice, any inspector of taxes who might reasonably be considered by the person giving the notice to be likely to be concerned with the subject-matter thereof or who declares himself ready to accept the notice.
(5) Any notice under this section may be served by post.
Construction of references to married women living with their husbands, and special provisions as to certain spouses geographically separated.
12.—(1) A married woman shall be treated for income tax purposes as living with her husband unless either—
(a) they are separated under an order of a court of competent jurisdiction or by deed of separation, or
(b) they are in fact separated in such circumstances that the separation is likely to be permanent.
(2) Where a married woman is living with her husband and either—
(a) one of them is, and one of them is not, resident in the State for a year of assessment, or
(b) both of them are resident in the State for a year of assessment but one of them is, and one of them is not, absent from the State throughout that year,
the same consequences shall follow for income tax (including surtax) purposes as would have followed if, throughout that year of assessment, they had been in fact separated in such circumstances that the separation was likely to be permanent.
(3) Where subsection (2) of this section applies and the net aggregate amount of income tax (including sur-tax) falling to be borne by the husband and the wife for the year is greater than it would have been but for the provisions of that subsection, the Revenue Commissioners shall cause such relief to be given (by the reduction of such assessments on the husband or the wife or the repayment of such tax paid (by deduction or otherwise) by the husband or the wife as the Revenue Commissioners may direct) as will reduce the said net aggregate amount by the amount of the excess.
PART II.
Customs and Excise.
Termination of customs duty on cinematograph films.
13.—The duty of customs on cinematograph films imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article imported on or after the 24th day of April, 1958.
Hydrocarbon oils—amendment of section 10 (8) of Finance Act, 1957.
14.—Subsection (8) of section 10 of the Finance Act, 1957 (No. 20 of 1957), is hereby amended—
(a) by the substitution of “a person, who carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 (No. 2 of 1932), and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act” for “the licensee under a passenger licence granted under section 11 of the Road Transport Act, 1932(No. 2 of 1932)”,
(b) by the substitution of “the passenger road service” for “a passenger road service in respect of which the licence was granted”, and
(c) by the substitution of “him” for “the licensee”.
Motor car duty— amendment of section 12 (2) of Finance (Agreement with United Kingdom) Act, 1938.
15.—Subsection (2) of section 12 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), is hereby amended by the deletion of paragraph (f).
Entertainments duty—amendment of section 10 (4) (c) of Finance Act, 1948.
16.—Paragraph (c) of subsection (4) of section 10 of the Finance Act, 1948 (No. 12 of 1948), is hereby amended, as respects entertainments held on or after the 1st day of August, 1958, by the substitution of “fifty per cent” for “thirty per cent.”
Entertainments duty— restriction of section 6 of Finance Act, 1953.
17.—(1) The Revenue Commissioners shall not make a repayment under subsection (1) of section 6 of the Finance Act, 1953 (No. 21 of 1953), to the proprietor of an entertainment held on or after the 19th day of June, 1958, if the duration of the entertainment exceeds two and one-half hours.
(2) Where an entertainment consists of two or more displays of the same programme in its entirety, each such display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment.
Termination of additional excise duty on tobacco dealer's licence.
18.—The additional duty of excise on a tobacco dealer's licence imposed by section 26 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any licence the period of validity of which commences on or after the 1st day of July, 1958.
Further exemptions in respect of hawkers' licences.
19.—In addition to the persons specified in subsection (3) of section 12 of the Finance Act, 1930 (No. 20 of 1930), and section 24 of the Finance Act, 1931 (No. 31 of 1931), it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person selling hydrocarbon oil or lubricating grease and no other goods.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
20.— (1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).
(2) The following subsection shall be inserted immediately after subsection (11) of section 1 of the Act:—
“(11A) In such cases and subject to such conditions as the Minister for Local Government may prescribe by regulations—
(a) a licence under this section or a general licence under section 9 of the Roads Act, 1920, may be surrendered prior to its expiry, and
(b) a repayment in respect of the duty paid on a licence surrendered under this subsection may be made at such rate as the Minister for Local Government may prescribe by regulations.”
(3) The following paragraph shall be substituted for paragraph (b) of subsection (1) of section 2 of the Act:—
“(b) (i) the vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with duty at a rate higher than that at which duty has been paid, or
(ii) in the case of a vehicle to which, by virtue of the operation of paragraph 3 of Part II of the Schedule to this Act, subparagraph (c) of paragraph 4 of Part I of the Schedule applies—
(I) it is used in a condition or manner or for a purpose which, or
(II) it is used when the person who took out the licence has an occupation which
would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose or that that person had that occupation, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, and”.
(4) The following paragraph shall be substituted for paragraph 3 of Part II of the Schedule to the Act:—
“3. (1) Where, apart from this paragraph, subparagraph (c) of paragraph 4 of Part I of this Schedule would apply to a vehicle, that subparagraph shall not apply to it (and sub-paragraph (d) of that paragraph shall apply to it accordingly) unless the person taking out the licence shows to the satisfaction of the licensing authority either—
(a) that his only or chief occupation is farming and that the vehicle is used only occasionally on public roads and then only—
(i) for the haulage of the produce of his farm and articles required for the farm, including the farmhouse and farm buildings, but excluding the haulage of fuel if being transported as a commodity for sale, or
(ii) for the haulage of similar goods for another farmer, provided that such goods are not hauled for reward, or
(iii) for the haulage for another farmer for reward of—
(I) milk being hauled to a creamery or cream-separating station, or
(II) separated milk being hauled from a creamery or cream-separating station, or
(III) milk containers being hauled to or from a creamery or cream-separating station, or
(iv) for the haulage of livestock for reward, and that the livestock—
(I) are owned by a person resident not more than two miles from the haulier's residence,
(II) are being hauled to or from a farm from or to a livestock auction mart or a place where a market or fair specified by order made by the Minister for Industry and Commerce under the Transport Act, 1958, is held,
(III) are being hauled only on the day on which such auction, market or fair takes place, and
(IV) are not being hauled in either direction on any part of a public road which is more than twenty miles by public road from the hauliers residence, or
(b) that he is a contractor engaged to do agricultural work on a farm and that the vehicle is used on public roads only for the haulage of articles required by him for the purpose of doing that work.
(2) Where a farm is carried on as part of or in connection with—
(a) a hospital, sanatorium, convalescent home or similar institution,
(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945),
(c) a monastery, convent or similar institution, or
(d) a college, school or similar institution,
the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.”
(5) If this Act is passed before or on the 1st day of July, 1958, subsection (4) of this section shall come into operation on that day and, if it is passed after that day, it shall be deemed to have come into operation on that day.
(6) The appropriate repayments shall be made having regard to the provisions of subsections (4) and (5) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
Confirmation of Orders.
21.—The Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 (S.I. No. 163 of 1957), the Imposition of Duties (No. 11) (Roofing Slates) Order, 1957 (S.I. No. 275 of 1957), and the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 (S.I. No. 92 of 1958), are hereby confirmed.
PART III.
Death Duties.
Restriction of section 7 (4) of Finance Act, 1894.
22.—(1) In relation to a death which occurs after the passing of this Act, any duty which, because it has become payable or has been paid under the laws of any territory outside the State, becomes allowable or is allowed against the estate duty, payable under the laws of the State, by way of relief from double taxation, shall not be allowable under subsection (4) of section 7 of the Finance Act, 1894.
(2) In relation to a death which occurred before the passing of this Act—
(a) any duty which before such passing, because it had become payable or had been paid under the laws of any territory outside the State, became allowable or was allowed against the estate duty, payable under the laws of the State, by way of relief from double taxation, shall not be and shall be deemed never to have been allowable under subsection (4) of section 7 of the Finance Act, 1894, and
(b) any duty which after such passing, because it has become payable or has been paid under the laws of any territory outside the State, becomes allowable or is allowed against the estate duty, payable under the laws of the State, by way of relief from double taxation, shall not be allowable under subsection (4) of section 7 of the Finance Act, 1894.
PART IV.
Expenses Allowances and Benefits in Kind: Income Tax and Sur-Tax.
Expenses allowances, etc.
23.—(1) Subject to the provisions of this Part of this Act, any sum paid in respect of expenses, by a body corporate to any of its directors or to any person employed by it in an employment to which this Part of this Act applies, shall, if not otherwise chargeable to income tax as income of that director or employee, be treated for the purposes of Rule 1 of the Rules applicable to Schedule E as a perquisite of the office or employment of that director or employee and included in the emoluments thereof assessable to income tax (including sur-tax) accordingly, but nothing in this subsection shall prevent a claim for a deduction being made under Rule 9 of those Rules in respect of any money expended wholly, exclusively and necessarily in performing the duties of the office or employment.
(2) The reference in subsection (1) of this section to any sum paid in respect of expenses includes a reference to any sum put by a body corporate at the disposal of a director or employee and paid away by him.
Benefits in kind to be taken into account.
24.—(1) Subject to the following provisions of this Part of this Act, where—
(a) a body corporate incurs expense in or in connection with the provision, for any of its directors or for any person employed by it in an employment to which this Part of this Act applies, of living or other accommodation,
of entertainment, of domestic or other services or of other benefits or facilities of whatsoever nature, and
(b) apart from this section, the expense would not be chargeable to income tax as income of the director or employee,
Rules 1 and 9 of the Rules applicable to Schedule E and section 105 of the Income Tax Act, 1918, shall have effect in relation to so much of the expense as is not made good to the body corporate by the director or employee as if the expense had been incurred by the director or employee and the amount thereof had been refunded to him by the body corporate by means of a payment in respect of expenses, and income tax (including sur-tax) shall be chargeable accordingly.
(2) Subsection (1) of this section shall not apply to expense incurred by the body corporate in or in connection with the provision for a director or employee, in any of its business premises, of any accommodation, supplies or services provided for the director or employee himself and used by him solely in performing the duties of his office or employment.
(3) Subsection (1) of this section shall not apply to expense incurred by the body corporate in or in connection with the provision of living accommodation for an employee in part of any of its business premises which include living accommodation if the employee is, for the purpose of enabling him properly to perform his duties, required by the terms of his employment to reside in the accommodation and either—
(a) the accommodation is provided in accordance with a practice which, since before the beginning of the ten years ending with the passing of this Act, has commonly prevailed in trades of the class in question as respects employees of the class in question, or
(b) it is necessary, in the case of trades of the class in question, that employees of the class in question should reside on premises of the class in question,
but this subsection shall not apply where the employee is a director of the body corporate in question or of any other body corporate over which that body corporate has control or which has control over that body corporate or which is under the control of a person who also has control over that body corporate.
(4) Subsection (1) of this section shall not apply to expense incurred by the body corporate in or in connection with the provision of meals in any canteen in which meals are provided for the staff generally.
(5) Subsection (1) of this section shall not apply to expense incurred by the body corporate in or in connection with the provision for a director or employee himself, or for his spouse, children or dependants, of any pension, annuity, lump sum, gratuity or other like benefit to be given on his death or retirement.
(6) Any reference in this section to expense incurred in or in connection with any matter includes a reference to a proper proportion of any expense incurred partly in or in connection with that matter.
Valuation of benefits in kind.
25.—(1) Any expense incurred by a body corporate in the acquisition or production of an asset which remains its own property shall be left out of account for the purposes of section 24 of this Act.
(2) Where the making of any such provision as is mentioned in subsection (1) of section 24 of this Act takes the form of a transfer of the property in any asset of the body corporate, and, since the acquisition or production thereof by the body corporate, the asset has been used or has depreciated, the body corporate shall be deemed to have incurred in the making of that provision expense equal to the value of the asset at the time of the transfer.
(3) (a) Where a body corporate is assessed or assessable under Schedule A in respect of any premises the whole or any part of which is made available by it as living or other accommodation for any of its directors or employees, and either the body corporate pays no rent in respect of the premises or the annual amount of the rent paid by it is less than the amount of the assessment under Schedule A on the premises, section 24 of this Act shall have effect as if the body corporate paid in respect of the premises an annual rent equal to the amount of the assessment under Schedule A on the premises.
(b) In this subsection “the amount of the assessment under Schedule A” means an amount which would have been the amount of the assessment thereunder for the year of assessment in question if section 3 of the Finance Act, 1935 (No. 28 of 1935), had not been enacted.
(4) Where an asset which continues to belong to the body corporate is used wholly or partly in the making of any such provision as is mentioned in subsection (1) of section 24 of this Act, and the asset is not premises, the body corporate shall be deemed for the purposes of that section to incur (in addition to any other expense incurred by it in connection with the asset, not being expense to which subsection (1) of this section applies) annual expense in connection therewith of an amount equal to the annual value of the use of the asset, but where any sum by way of rent or hire is payable by the body corporate in respect of the asset—
(a) if the annual amount of the rent or hire is equal to or greater than the annual value of the use of the asset, this subsection shall not apply, and
(b) if the annual amount of the rent or hire is less than the annual value of the use of the asset, the rent or hire shall be left out of account for the purposes of that section.
(5) Any reference in this section to a body corporate which is assessable under Schedule A in respect of any premises shall be deemed to include a reference to a body corporate which would be so assessable if a state of affairs which subsists during any part of the year had subsisted for the whole of the year.
Meaning of “director”, “employment” and “employment to which this Part of this Act applies.”
26.—(1) In this Part of this Act, “director” means—
(a) in relation to a body corporate the affairs whereof are managed by a board of directors or similar body, a member of that board or similar body,
(b) in relation to a body corporate the affairs whereof are managed by a single director or similar person, that director or person,
(c) in relation to a body corporate the affairs whereof are managed by the members themselves, a member of the body corporate,
and includes any person in accordance with whose directions or instructions the directors of a body corporate, defined in accordance with the preceding provisions of this subsection, are accustomed to act, but a person shall not, within the meaning of this subsection, be deemed to be á person in accordance with whose directions or instructions the directors of a body corporate are accustomed to act by reason only that those directors act on advice given by him in a professional capacity.
(2) In this Part of this Act, “employment” means an employment such that any emoluments thereof would fall to be assessed under Schedule E, and references to persons employed by, or employees of, a body corporate include any person who takes part in the management of the affairs of the body corporate and is not a director thereof.
(3) Subject to the provisions of this subsection and subsection (4) of this section, the employments to which this Part of this Act applies are employments the emoluments of which, estimated for the year of assessment in question according to the provisions of the Income Tax Acts and on the basis that they are employments to which this Part of this Act applies, and without any deduction being made under Rule 9 of the Rules applicable to Schedule E in respect of money expended in performing the duties thereof, are fifteen hundred pounds or more:
Provided that—
(a) where a person is employed in two or more employments by the same body corporate, and the total of the emoluments of those employments, for the year of assessment in question, estimated as aforesaid, is fifteen hundred pounds or more, all those employments shall be treated as employments to which this Part of this Act applies, and
(b) where a person is a director of a body corporate, all employments in which he is employed by the body corporate shall be treated as employments to which this Part of this Act applies.
(4) All the directors of, and persons employed by, a body corporate over which another body corporate has control shall be treated for the purposes of the proviso to subsection (3) of this section (but not for any other purpose) as if they were directors of, or, as the case may be, as if the employment were an employment by, that other body corporate.
Additional provisions as to information.
27.—(1) In subsection (2) of section 105 of the Income Tax Act, 1918, the references to a company shall be deemed to include references to any body corporate and “director” shall have the same meaning as in this Part of this Act.
(2) Where, for the purposes of a return under the said section 105, a body corporate apportions expenses incurred partly in or in connection with a particular matter and partly in or in connection with other matters—
(a) the return shall contain a statement that the sum included in the return is the result of such an apportionment,
(b) the body corporate, if required so to do by notice from the inspector of taxes, shall prepare and deliver to the inspector, within the time limited by the notice, a return containing full particulars as to the amount apportioned and the manner in which and the grounds on which the apportionment has been made, and
(c) where the inspector is dissatisfied with any such apportionment of expenses, he may, for the purposes of assessment, apportion the expenses, but the body corporate may, on giving notice in writing to the inspector within twenty-one days after being notified of any such apportionment made by the inspector, appeal against that apportionment to the Special Commissioners.
(3) The Special Commissioners shall hear and determine an appeal to them under subsection (2) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
(4) The provisions of the Income Tax Acts relating to returns under the said section 105 shall apply in relation to any return required under subsection (2) of this section.
Application of Part IV.
28.—This Part of this Act shall not apply in relation to any body corporate unless it carries on a trade or its functions consist wholly or mainly in the holding of investments or other property.
Interpretation of previous provisions of Part IV.
29.—(1) In the preceding provisions of this Part of this Act “business premises”, in relation to a body corporate, includes all premises occupied by that body for the purpose of any trade carried on by it:
Provided that, except where the reference is expressly to premises which include living accommodation, “business premises” does not include so much of any such premises as aforesaid as is used wholly or mainly as living accommodation for any of the directors of the body corporate or for any persons employed by the body corporate in any employment to which this Part of this Act applies.
(2) Any reference in the preceding provisions of this Part of this Act to anything provided for a director or employee shall, unless the reference is expressly to something provided for the director or employee himself, be construed as including a reference to anything provided for the spouse, family, servants, dependants or guests of that director or employee, and the reference in the proviso to subsection (1) of this section to living accommodation for directors or employees shall be construed accordingly.
(3) In the preceding provisions of this Part of this Act, “control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person.
Unincorporated bodies, partnerships and individuals.
30.—(1) The preceding provisions of this Part of this Act shall apply in relation to unincorporated societies and other bodies as they apply in relation to bodies corporate, and, in connection with the said preceding provisions, the definition of “control” in subsection (3) of section 29 of this Act shall, with the necessary adaptations, also so apply.
(2) The preceding provisions of this Part of this Act shall apply in relation to any partnership carrying on any trade, profession or vocation as they would apply in relation to a body corporate carrying on a trade, if so much thereof as relates to directors of the body corporate or persons taking part in the management of the affairs of the body corporate were omitted, but—
(a). “control”, in relation to a partnership, means the right to a share of more than one half of the assets, or of more than one half of the income, of the partnership, and
(b) where such a partnership as aforesaid has control over a body corporate to which this Part of this Act applies (“control” being construed for this purpose in accordance with the definition thereof in subsection (3) of section 29 of this Act)—
(i) any employment of any director of that body corporate by the partnership shall be an employment to which this Part of this Act applies, and
(ii) all the employments of any person who is employed both by the partnership and by the body corporate (being employments by the partnership or the body corporate) shall, for the purpose of seeing whether those employments or any of them are employments to which this Part of this Act applies, be treated as if they were employments by the body corporate.
(3) The provisions of subsection (2) of this section shall apply in relation to individuals as they apply in relation to partnerships but nothing in this subsection shall be construed as requiring an individual to be treated in any circumstances as under the control of another person.
PART V.
Retirement and Other Benefits for Directors and Employees: Income Tax and Sur-Tax.
Interpretation (Part V).
31.—(1) In this Part of this Act, except where the context otherwise requires—
“director” means—
(a) in relation to a body corporate the affairs whereof are managed by a board of directors or similar body, a member of that board or similar body,
(b) in relation to a body corporate the affairs whereof are managed by a single director or similar person, that director or person,
(c) in relation to a body corporate the affairs whereof are managed by the members themselves, a member of the body corporate,
and includes any person who is to be or has been a director;
“employee”, in relation to a body corporate, includes any person taking part in the management of the affairs, of the body corporate who is not a director, and includes a person who is to be or has been an employee;
“final remuneration” means, in relation to a director or employee of a body corporate, the average annual amount of (his remuneration from the body corporate over the last three years of his service with the body corporate, and the amount of a person's remuneration for any year shall be taken to be the amount thereof on which he would be assessable under the provisions of the Income Tax Acts, if those provisions required the assessment to be based on the profits or gains of that year and not on those of any other year or period, reduced by any deduction (other than deductions under section 32 of the Finance Act, 1921, or under section 38 of this Act) which would be allowable in computing profits or gains under the said Acts, and by any deductions which would be allowable in respect of wear and tear of any machinery or plant: Provided that, in the case of a director of a company, remuneration shall not include any director's fee or similar remuneration received by him in his capacity as such director;
“part-time director” means, in relation to a body corporate, a director who is not required to devote substantially the whole of his time to the service of the body corporate;
“part-time employee” means, in relation to a body corporate, an employee who is not required to devote substantially the whole of his time to the service of the body corporate;
“proprietary director” means a director of a company who is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other indirect means, to control, more than fifteen per cent. of the ordinary share capital of the company;
“proprietary employee” means, in relation to a company, an employee who is the beneficial owner of, or able, either directly or through the medium of other companies or by any other indirect means, to control, more than fifteen per cent. of the ordinary share capital of the company;
“retirement or other benefit” means any pension, annuity, lump sum, gratuity or other like benefit to be given on retirement, or in anticipation of retirement, or, in connection with past service, after retirement, or on or in connection with death during service or after retirement, or to be given on or in anticipation of or in connection with any change in the nature of the service of the person in question, except that it does not include any pension, annuity, lump sum, gratuity, or other like benefit which is to be afforded solely by reason of the death or disability of a person resulting from an accident arising out of or in the course of his office or employment and for no other reason;
“service” means service as an employee or director of the body corporate in question and “retirement” shall be construed accordingly;
“statutory superannuation scheme” means a scheme set up by or under any enactment relating to superannuation.
(2) For the purposes of the definitions in subsection (1) of this section of “proprietary director” and “proprietary employee”—
(a) ordinary share capital which is owned or controlled as referred to in the definitions by a person being a spouse or an infant child of a director or employee, or by the trustee of a trust for the benefit of a person or persons being or including any such person or such director or employee, shall be deemed to be owned or controlled by such director or employee and not by any other person, and
(b) “ordinary share capital” means all the issued capital (by whatever name called) of the company, other than capital the holders whereof have a right to a dividend at a fixed rate or a rate fluctuating in accordance with the rate of income tax, but have no other right to share in the profits of the company.
(3) Where an alteration has been made in a retirement benefits scheme at any time after the 23rd day of April, 1958, the scheme shall, for the purposes of this Part of this Act, be deemed to have become a new scheme coming into being on the date of the alteration, but this subsection shall not apply to an alteration approved by the Revenue Commissioners.
(4) Any reference in this Part of this Act to the provision for a person of retirement or other benefits includes a reference to the provision of benefits payable to that person's spouse, children, dependants or legal personal representatives.
(5) Any reference in this Part of this Act to the provision of retirement or other benefits, or of a pension or annuity, by a body corporate includes a reference to the provision thereof by means of a contract with a third person.
(6) This Part of this Act shall apply in relation to unincorporated societies or other bodies as it applies in relation to bodies corporate, but the reference in this subsection to unincorporated societies or other bodies shall be deemed not to include a reference to individuals in partnership.
Charge to tax in respect of provision for retirement or other benefits to directors and employees of bodies corporate.
32.—(1) Subject to section 33 of this Act, where, pursuant to a scheme for the provision of future retirement or other benefits for persons consisting of or including directors or employees of a body corporate (in this Part of this Act referred to as a retirement benefits scheme), the body corporate in any year of assessment pays a sum with a view to the provision of any such benefits for any director or employee thereof, then (whether or not the accrual of the benefits is dependent on any contingency)—
(a) the sum paid, if not otherwise chargeable to income tax as income of the director or employee, shall be deemed for all the purposes of the Income Tax Acts to be income of that director or employee for that year of assessment and assessable to income tax under Case VI of Schedule D; and
(b) where the payment is made under any such insurance or contract as is mentioned in section 32 of the Income Tax Act, 1918, relief, if not otherwise allowable, shall be given to the director or employee under that section in respect of the payment and shall be given to the extent, if any, to which such relief would have been allowable to him if the payment had been made by him and the insurance or contract under which the payment is made had been made with him.
(2) Subject to section 33 of this Act, where—
(a) an agreement is in force between a body corporate and a director or employee thereof for the provision for him of any future retirement or other benefits afforded by a retirement benefits scheme, or a person is serving as a director or employee of a body corporate in connection wherewith there is a retirement benefits scheme, relating to persons of the class within which he falls, under which any such benefits will be provided for him,
(b) the body corporate does not, or does not fully, secure the provision of the benefits by the payment of such sums as are mentioned in subsection (1) of this section, and
(c) the circumstances in which the benefits are to accrue are not such as will render the benefits assessable to income tax as emoluments of his office as a director or of his employment,
then (whether or not the accrual of the benefits is dependent on any contingency), in each year of assessment in which the agreement is in force or the director or employee is serving as aforesaid, up to and including the year of assessment in which the benefits accrue or there ceases to be any possibility of the accrual thereof, a sum equal to the annual sum which the body corporate would have had to pay in that year under a contract with a third person which secured the provision by that third person of those benefits or, as the case may be, of those benefits so far as not already secured by the payment of such sums as are mentioned in subsection, (1) of this section, shall be deemed for all the purposes of the Income Tax Acts to be income of the director or employee for that year and assessable to income tax under Case VI of Schedule D.
(3) Where the body corporate pays any sum as mentioned in subsection (1) of this section in relation to several directors or employees, the sum so paid shall, for the purpose of that subsection, be apportioned among them by reference to the separate sums which would have had to be paid to secure the separate benefits to be provided for them respectively, and the part of the sum apportioned to each of them shall be deemed for that purpose to have been paid separately in relation to that one of them.
Exemptions from charge to tax under section 32.
33.—(1) The following payments shall be exempted from the operation of subsection (1) of section 32 of this Act:
(a) payments to a superannuation fund approved (whether in whole or in part) by the Revenue Commissioners for the purposes of section 32 of the Finance Act, 1921;
(b) payments made by way of premium pursuant to a retirement benefits scheme, the benefits whereunder are secured by premiums payable by the body corporate, with or without contributions by the directors or employees affected, under life or endowment assurance or life annuity contracts, being a scheme which was in operation before the 24th day of April, 1958,
subject to the proviso that paragraph (b) of this subsection shall not apply in relation to a payment made in respect of a director or employee admitted to membership of the scheme after the commencement of this Part of this Act or in respect of a person who at any time during the year of assessment is—
(i) a proprietary director,
(ii) a part-time director,
(iii) a proprietary employee, or
(iv) a part-time employee.
(2) (a) Neither subsection (1) nor subsection (2) of section 32 of this Act shall apply so as to cause any sum to be treated as income as therein mentioned where the retirement benefits scheme in question is—
(i) a statutory superannuation scheme,
(ii) an excepted scheme, or
(iii) a scheme which is for the time being approved by the Revenue Commissioners under section 34 of this Act.
(b) In this subsection “excepted scheme” means a retirement benefits scheme relating to persons, none of whom is a proprietary director, part-time director, proprietary employee or part-time employee, under the terms of which the aggregate value of all benefits which may be provided for any person cannot exceed £3,000 (where there are more retirement benefits schemes than one subsisting for the time being in connection with the body corporate and relating to persons of the same class, all such schemes taken together being deemed to constitute a single scheme for the purposes of this definition).
(3) Where—
(a) in respect of the provision for a director or employee of any future retirement or other benefits, a sum (in this subsection referred to as the charged sum) has been deemed to be income of his by virtue either of subsection (1) or of subsection (2) of section 32 of this Act,
(b) subsequently the director or employee proves to the satisfaction of the Revenue Commissioners, or on appeal to the satisfaction of the Special Commissioners, that no payment in respect of, or in substitution for, the benefits has been made and that some event has occurred by reason whereof no such payment will be made, and
(c) within three years from the time when that event occurred, the director or employee claims relief under this subsection,
the Revenue Commissioners shall give relief in respect of tax on the charged sum by repayment or otherwise as may be appropriate; and, if the director or employee satisfies the Revenue Commissioners, or on appeal the Special Commissioners, as aforesaid in relation to some particular part of the benefits but not the whole thereof, the Revenue Commissioners may give such relief as may seem to them just and reasonable.
(4) Where, apart from this subsection, any sum would be deemed, by virtue of subsection (1) or of subsection (2) of section 32 of this Act, to be income of an employee for any year of assessment, but, for that year, the employee is, under the provisions of the Income Tax Acts, either not assessable to income tax in respect of the emoluments of his employment or is so assessable in respect thereof on the basis of the amount received in the State, that subsection shall not apply so as to cause that sum to be deemed to be income of his for that year.
Approval of retirement benefits schemes.
34.—(1) Subject to section 35 of this Act, the Revenue Commissioners shall approve a retirement benefits scheme for the purposes of this Part of this Act if it is shown to their satisfaction that the scheme satisfies all the following conditions:
(a) that the scheme is established in connection with a trade or undertaking carried on wholly or partly in the State by a body corporate resident for income tax purposes therein;
(b) that the benefits afforded by the scheme may accrue only to—
(i) directors or employees of the body corporate on retirement, either on reaching a specified age (not exceeding seventy years) or on becoming permanently incapacitated at an earlier age, or
(ii) the widows, children or other dependants or the legal personal representatives of persons who are or have been directors or employees of the body corporate, on the death of such persons;
(c) that each person to whom the scheme relates has, under it, a specified right to defined benefits and has been made aware of the terms of the scheme;
(d) that the nature of the benefits afforded by the scheme is the same in relation to all the persons to whom the scheme relates;
(e) that not less than one-third of the cost of providing the benefits payable under the scheme, to or in respect of each of the persons to whom the scheme relates, is borne by the body corporate;
(f) that no sum paid by the body corporate for the purposes of providing benefits under the scheme may be applied to any other purpose or may be repaid to the body corporate;
(g) that, where any director or employee contributes to the cost of providing the benefits under the scheme, no sum so contributed by any person may be applied to any purpose other than the provision of those benefits or may be refunded to him;
(h) that—
(i) the aggregate value of all benefits which may accrue to any person on his retirement may not exceed the value, at the date of such retirement, of a pension for his life equal to one-sixtieth of his final remuneration multiplied by the number of his years of service, or the value, at such date, of a pension for his life equal to two-thirds of his final remuneration whichever is the lesser, and
(ii) the fraction of such aggregate value which may be represented by the value of the benefits, if any, given otherwise than by way of non-commutable pension or annuity does not exceed one-fourth;
(i) that the aggregate value of all benefits (in this subparagraph referred to as death benefits), which may accrue on the death during his service of any person, may not exceed the value of the benefits which might, consonant with the condition set forth in subparagraph (i) of paragraph (h) of this subsection, have been provided for him on retirement on attaining the specified age, if he had continued to serve until he attained that age at an annual rate of remuneration equal to his final remuneration, and that the value of all such death benefits which may be given otherwise than by way of non-commutable pension or annuity may not exceed whichever of the following amounts is the greatest:
(i) the sum of one thousand pounds,
(ii) an amount equal to the person's final remuneration,
(iii) an amount equal to one-thirtieth of the person's final remuneration multiplied by the number of his years of service or by forty-five, whichever is the lesser,
(iv) an amount equal to the aggregate of the sums contributed by the person under the scheme, together with reasonable interest on those sums;
(j) that—
(i) the aggregate value of all benefits which may accrue, on the death after his retirement of any person, may not exceed an amount equal to the aggregate value of the benefits to which that person became entitled on his retirement reduced by the total amount of all payments made or due up to such death in respect of such benefits, or
(ii) the only benefit which may accrue on the death after his retirement of any person is a non-commutable pension to his widow or other dependant of an amount not exceeding one-half of the pension or annuity to which that person had been entitled at the time of his death;
(k) that the pensions or annuities provided under the scheme are not assignable in whole or in part;
(l) that the scheme includes provision securing that no rights to any benefit provided or to be provided under the scheme (whether or not the accrual of the benefit is dependent on a contingency) shall be surrendered in whole or in part; and
(m) that no service of a person in whatever capacity while he is—
(i) a proprietary director,
(ii) a part-time director,
(iii) a proprietary employee, or
(iv) a part-time employee,
may be taken into account for any of the purposes of the scheme.
(2) The Revenue Commissioners may, if they think fit, having regard to the circumstances of the particular case, and subject to such conditions as they think proper to impose, approve a retirement benefits scheme for the purposes of this Part of this Act notwithstanding that one or more of the following paragraphs applies:
(i) the condition set out in paragraph (a) of subsection (1) of this section is not satisfied,
(ii) while the provision of benefits which may accrue only in the circumstances mentioned in paragraph (b) of that subsection is the principal purpose of the scheme, such provision is not its sole purpose,
(iii) the condition set out in paragraph (f) of that subsection is not satisfied because, if the amount of the sums paid by the body corporate for the purpose of providing benefits under the scheme in respect of any person or persons is in excess of the amount required to provide benefits in accordance with the scheme for such person or persons, a sum in relation to the excess may be repaid to the body corporate,
(iv) the condition set out in paragraph (g) of that subsection is not satisfied because sums contributed by a director or employee may be refunded to him (with or without reasonable interest thereon) on the cessation of his service in circumstances such that he does not become entitled to a pension payable either immediately or at some future date,
(v) in exceptional circumstances the aggregate value of the benefits which may accrue on the retirement of a director or employee may exceed the limit set out in subparagraph (i) of paragraph (h) of that subsection, or the value of such benefits which may be given otherwise than by way of non-commutable pension or annuity may exceed the limit set out in subparagraph (ii) of paragraph (h) of that subsection,
(vi) the aggregate value of the benefits which may be given, otherwise than by way of non-commutable pension or annuity, on the death during his service of any person may exceed the limit set out in paragraph (i) of that subsection,
(vii) the condition set out in paragraph (m) of that subsection is not satisfied in relation to a part-time director or part-time employee,
provided that the scheme otherwise satisfies the conditions set out in that subsection and that all payments under the scheme to persons to whom the scheme relates are payable by or through a person resident, for income tax purposes, in the State.
(3) Where the Revenue Commissioners have given their approval to a scheme, they may at any time, by notice in writing to the body corporate in question, withdraw their approval on such grounds, and as from such date (including a date before the date of the notice) as may be specified in the notice and where any approval is withdrawn under this subsection, such assessments as, having regard to section 32 of this Act, may be appropriate consequent upon the withdrawal shall thereupon be made.
(4) In the case of a scheme in existence on the commencement of this Part of this Act which does not then satisfy the conditions set out in subsection (1) of this section or which is not then a scheme which the Revenue Commissioners see fit to approve under subsection (2) of this section but which is so altered before the 6th day of April, 1960, or within such further time as the Revenue Commissioners may allow, as to be approvable under subsection (1) or subsection (2) of this section, approval thereof after the 6th day of April, 1959, shall, if the Revenue Commissioners so direct, be deemed to have had effect as from that day.
Aggregation and severance of schemes.
35.—(1) References in this Part of this Act to a retirement benefits scheme shall be construed in accordance with the following provisions:
(a) references to such a scheme shall, in relation to a deed, agreement, series of agreements, or other arrangements providing for retirement or other benefits for persons of two or more classes, be construed as references to so much thereof as relates to persons of a single class, and accordingly a deed, agreement, series of agreements or other arrangements so providing shall be treated for the purposes of this Part of this Act as constituting two or more retirement benefits schemes relating respectively to the different classes;
(b) references to such a scheme include references to a deed, agreement, series of agreements, or other arrangements providing for retirement or other benefits for persons consisting of or including a director or employee, or directors or employees, of a body corporate (or, in a case falling within paragraph (a) of this subsection, to so much thereof as relates to a person or persons of any one class), notwithstanding that it or they relates or relate only to a small number of directors or employees, or to a single director or employee.
(2) For the purpose of determining, in the case of a retirement benefits scheme submitted for the approval of the Revenue Commissioners, whether the conditions specified in subsection (1) of section 34 of this Act are satisfied, the scheme shall be considered in conjunction with any other scheme or schemes subsisting in connection with the body corporate and relating to persons of the class to which the scheme in question relates and if the said conditions are satisfied in the case of all the schemes taken together, those conditions shall be taken to be satisfied in the case of each of them, and, if not, those conditions shall be taken to be satisfied in the case of none of them.
(3) The Revenue Commissioners may, if they think fit—
(a) approve a part of a retirement benefits scheme, or
(b) approve such a scheme notwithstanding that, having regard to another such scheme subsisting in connection with the body corporate, the scheme in question is to be treated by virtue of the last preceding subsection as not satisfying the conditions aforesaid,
and references in this Part of this Act to a retirement benefits scheme approved under section 34 of this Act shall be deemed to include references to a part of a scheme approved under this subsection.
Certain amounts to be deemed to be income.
36.—(1) This section applies in relation to a retirement benefits scheme which is approved by the Revenue Commissioners by exercise of the powers conferred on them by subsection (2) of section 34 of this Act, in a case to which paragraph (v) of that subsection applies.
(2) Where, under a retirement benefits scheme in relation to which this section applies, any benefit is provided for a director or employee on his retirement, otherwise than by way of non-commutable pension or annuity, and the total value of all benefits so provided under all retirement benefits schemes in relation to which this section applies exceeds the amount which would have satisfied the condition specified in subparagraph (ii) of paragraph (h) of subsection (1) of section 34 of this Act, the amount of such excess (hereafter in this section referred to as the excess) shall be deemed, for all the purposes of the Income Tax Acts, to be income of the director or employee for the year of assessment in which his retirement takes place and assessable to income tax under Case VI of Schedule D:
Provided that the director or employee shall, on proof of the relevant facts to the satisfaction of the Revenue Commissioners, be entitled to have the total amount of income tax and sur-tax payable by him for the year of assessment reduced to the total of the two following amounts:
(i) the amount of income tax and sur-tax which would have been payable by him if this subsection had not been enacted, and
(ii) income tax and sur-tax on the amount of the excess at rates respectively ascertained in the manner specified in subsection (3) of this section.
(3) There shall be ascertained:
(a) the amounts of income tax and sur-tax respectively which would have been payable by the director or employee for the year of assessment in which his retirement takes place if his total income for that year had not included any remuneration from the office or employment from which he has retired, but had included a full year's payment of the non-commutable pension or annuity, if any, provided for him on his retirement, and
(b) the additional amounts of income tax and sur-tax, over and above the amounts ascertained in accordance with paragraph (a) of this subsection, which would have been payable by him if his total income for the year of assessment had, in addition to the income specified in that paragraph, included a full year's payment of a pension for his life (hereafter in this subsection referred to as the notional pension) the value of which, at the date of his retirement, would have been equal to the excess,
and the rates of income tax and sur-tax respectively for the purposes of paragraph (ii) of the proviso to subsection (2) of this section shall then be ascertained by dividing the additional amounts of income tax and sur-tax respectively computed in accordance with paragraph (b) of this subsection by the amount of the notional pension.
(4) (a) Rule 21 of the General Rules shall apply to any payment made in respect, or on account, of the excess as if such payment were a payment of interest charged to tax under Schedule D not payable out of profits or gains brought into charge to tax, and tax shall accordingly be deducted by and recoverable from the person by or through whom the payment is made.
(b) This subsection shall not affect the liability of the director or employee in question to assessment to tax by virtue of this section under Case VI of Schedule D, or the amount on which he may be so assessed to tax, but, for the purposes of collection, credit shall be given to him for the amount deducted and accounted for under this subsection.
(5) Where the aggregate value of all benefits provided on or in connection with the retirement of a director or employee under all retirement benefits schemes subsisting in connection with the body corporate does not exceed £3,000, this section shall not take effect in relation to such director or employee.
Application of Rule 21 of General Rules to certain payments.
37.—(1) This section applies in relation to a retirement benefits scheme approved by the Revenue Commissioners by exercise of the powers conferred on them by subsection (2) of section 34 of this Act, in a case to which paragraph (vi) of that subsection applies.
(2) Where, under a retirement benefits scheme in relation to which this section applies, any benefit is provided, otherwise than by way of non-commutable pension or annuity, on the death during his service of a director or employee and the total value of all benefits so provided under that scheme and under all other schemes exempt from the operation of section 32 of this Act, subsisting in connection with the body corporate, exceeds the amount which would have satisfied the condition specified in paragraph (i) of subsection (1) of section 34 of this Act, Rule 21 of the General Rules shall apply to any payment made in respect, or on account, of such excess as if the payment were a payment of interest charged to tax under Schedule D not payable out of profits or gains brought into charge to tax, and tax shall accordingly be deducted by and recoverable from the person by or through whom the payment is made.
(3) Nothing in this section shall cause any such excess as is referred to in subsection (2) of this section to be treated, for any purpose of the Income Tax Acts, as income either of the legal personal representative of the deceased director or employee or of any other person.
(4) Where the aggregate value of all benefits provided on or in connection with the death during his service of a director or employee under all retirement benefits schemes subsisting in connection with the body corporate does not exceed £3,000 this section shall not taken effect in relation to such director or employee.
Allowance of contributions as deductions, etc.
38.—(1) Where, under the terms of a retirement benefits scheme approved by the Revenue Commissioners under section 34 of this Act, a director or employee contributes towards the cost of providing the benefits afforded by the scheme, any amount so contributed by the director or employee shall, for the purpose of assessment under Schedule E, be allowed as a deduction from the remuneration from his office or employment and such deduction shall be made in accordance with subsection (3) of section 17 of the Finance Act, 1929 (No. 32 of 1929), but
(a) the amount (hereafter in this paragraph referred to as the said amount), otherwise allowable under this subsection for any year of assessment, of any deduction or deductions shall, where necessary, be reduced (including reduced to nil) so that the total amount of the said amount and of the deduction, if any, allowable for the same year of assessment under subsection (1) of section 32 of the Finance Act, 1921, in respect of contributions made to a superannuation fund relating to the same office or employment, shall not exceed 15 per cent. of the remuneration from the office or employment concerned for the year, or the portion of a year, for which the relevant contributions were made, and
(b) no deduction shall be allowable in respect of a contribution which is repaid before the end of the year of assessment in which it is made.
(2) Where any contributions made by a director or employee under an approved scheme within the meaning of subsection (1) of this section are repaid to him during his lifetime—
(a) Rule 21 of the General Rules shall apply to the amount of the contributions repaid as if it were a payment of interest charged to tax under Schedule D not payable out of profits or gains brought into charge to tax, and tax shall accordingly be deducted by and recovered from the person by or through whom the repayment is made,
(b) for the purposes of income tax (excluding sur-tax) the amount of the contributions repaid shall not be regarded as income of the director or employee but, on making a claim in that behalf, he shall be entitled to be repaid so much of the tax deducted under paragraph (a) of this subsection as is in excess of a sum equal to tax on the amount of the contributions repaid, exclusive of any contributions or portions of contributions which were not allowable as deductions under subsection (1) of this section, at a rate ascertained by dividing the total of the additional amounts of income tax which would have been payable by him for the six years of assessment preceding that in which the contributions were repaid if no deduction had been allowed under the said subsection (1) by reference to the payment of those contributions, by the total of the deductions which were actually so allowed for those years, and
(c) for the purposes of sur-tax, the contributions repaid shall, to the extent to which they were allowed as deductions under subsection (1) of this section, be treated as income of the several years of assessment for which they were so allowed and any necessary additional assessments to sur-tax may be made accordingly.
(3) Paragraph (b) of the proviso to subsection (1) of section 32 of the Finance Act, 1921, shall cease to have effect and no relief under section 32 of the Income Tax Act, 1918, shall be allowed for any year of assessment in respect of a payment if, for that year, a deduction—
(a) is allowable under section 32 of the Finance Act, 1921. consequent upon paragraph (b) of the proviso to subsection (1) of that section having ceased to have effect, or
(b) is allowable under subsection (1) of this section,
in respect of that payment or in respect of a similar payment made in the year preceding the year of assessment.
Delivery of particulars of retirement benefits schemes, etc.
39.—(1) It shall be the duty of a body corporate—
(a) to deliver to the inspector of taxes within the time specified in this subsection, particulars of any retirement benefits scheme subsisting in connection with the body corporate on the commencement of this Part of this Act, or coming into being after such commencement, other than a scheme operated through a fund approved by the Revenue Commissioners under section 32 of the Finance Act, 1921, or a statutory superannuation scheme, and
(b) when required so to do by notice given by the inspector of taxes, to furnish within the time limited by the notice such further particulars as he may reasonably require with regard to any retirement benefits scheme subsisting in connection with the body corporate or to the persons to whom it relates.
The time for delivery of particulars under paragraph (a) of this subsection shall be—
(i) in the case of a scheme that came into being before the commencement of this Act, six months beginning with such commencement, and
(ii) in the case of a scheme coming into being after such commencement, three months beginning with the date of its coming into being.
(2) Where a retirement benefits scheme is for the time being approved for the purposes of this Part of this Act, it shall be the duty of the person having the management of the scheme, when required so to do by notice given by the inspector of taxes, to furnish within the time limited by the notice such particulars relating to the carrying out of the scheme as the inspector may reasonably require, including (in particular and without prejudice to the generality of the foregoing)—
(a) particulars of payments made to provide benefits under the scheme,
(b) particulars of payments made in respect of or on account of benefits under the scheme and of persons to whom such payments were made, and
(c) particulars of contributions refunded under the scheme and of any interest paid on such contributions.
(3) (a) Subsections (1) and (3) of section 107 of the Income Tax Act, 1918, shall apply in relation to particulars required by or under this section as they apply in relation to a list, declaration or statement required by notice referred to in the said subsection (1).
(b) In a case in which the said subsection (1) applies by virtue of the foregoing paragraph, the reference therein to the time limited in a notice shall be construed, where particulars are required to be delivered by paragraph (a) of subsection (1) of this section, as a reference to the time specified in that subsection.
(4) Where a body corporate deducts from the emoluments which it pays to any of its directors or employees, or pays on his behalf, any contributions of that director or employee under an approved retirement benefits scheme, particulars of the deduction or payment shall be included in the appropriate return of wages and salaries required to be furnished under section 105 of the Income Tax Act, 1918.
PART VI.
Retirement Annuities: Income Tax and Sur-Tax.
Retirement annuities (relief for premiums, and earned income relief).
40.—(1) Where, in the year beginning on the 6th day of April, 1958, or in any subsequent year of assessment, an individual—
(a) is (or would but for an insufficiency of profits or gains be) chargeable to tax in respect of relevant earnings from any trade, profession, vocation, office or employment carried on or held by him, and
(b) pays a premium or other consideration under an annuity contract for the time being approved by the Revenue Commissioners as being a contract the main benefit secured by which is a life annuity for the individual in his old age (hereafter in this Part of this Act referred to as a qualifying premium),
relief from tax may be given in respect of the qualifying premium under section 41 of this Act, and any annuity payable to the same or another individual shall be treated as earned income of the annuitant to the extent to which it is payable in return for any amount on which relief is so given.
(2) Subject to subsection (3) of this section, the Revenue Commissioners shall not approve a contract unless it appears to them to satisfy the conditions that it is made by the individual with a person lawfully carrying on in the State the business of granting annuities on human life, and that it does not—
(a) provide for the payment by that person during the life of the individual of any sum except sums payable by way of annuity to the individual,
(b) provide for the annuity payable to the individual to commence before he attains the age of sixty or after he attains the age of seventy,
(c) provide for the payment by that person of any other sums except sums payable by way of annuity to the individual's widow or widower and any sums which, in the event of no annuity becoming payable either to the individual or to a widow or widower, are payable to the individual's personal representatives by way of return of premiums, by way of reasonable interest on premiums or by way of bonuses out of profits,
(d) provide for the annuity, if any, payable to a widow or widower of the individual to be of a greater annual amount than that paid or payable to the individual, or
(e) provide for the payment of any annuity otherwise than for the life of the annuitant,
and that it does include provision securing that no annuity payable under it shall be capable in whole or in part of surrender, commutation or assignment.
(3) The Revenue Commissioners may, if they think fit, and subject to any conditions they think proper to impose, approve a contract otherwise satisfying the foregoing conditions, notwithstanding that the contract provides for one or more of the following matters:
(a) for the payment after the individual's death of an annuity to a dependant not the widow or widower of the individual;
(b) for the payment to the individual of an annuity commencing before he attains the age of sixty, if the annuity is payable on his becoming permanently incapable through infirmity of mind or body of carrying on his own occupation or any occupation of a similar nature for which he is trained or fitted;
(c) if the individual's occupation is one in which persons customarily retire before attaining the age of sixty, for the annuity to commence before he attains that age (but not before he attains the age of fifty);
(d) for the annuity payable to any person to continue for a term certain (not exceeding ten years), notwithstanding his death within that term, or for the annuity payable to any person to terminate, or be suspended, on marriage (or remarriage) or in other circumstances;
(e) in the case of an annuity which is to continue for a term certain, for the annuity to be assignable by will, and in the event of any person dying entitled to it, for it to be assignable by his personal representatives in the distribution of the estate so as to give effect to a testamentary disposition, or to the rights of those entitled on intestacy or to an appropriation of it to a legacy or to a share or interest in the estate.
(4) So much of subsection (1) of this section as provides that an annuity shall be treated, in whole or in part, as earned income of the annuitant shall apply only in relation to the annuitant to whom the annuity is made payable by the terms of the contract.
(5) The foregoing provisions of this section shall apply in relation to a contribution under a trust scheme approved by the Revenue Commissioners as they apply in relation to a premium under an annuity contract so approved, with the modification that, for the condition as to the person with whom the contract is made, there shall be substituted a condition that the scheme—
(a) is established under the law of, and administered in, the State,
(b) is established for the benefit of individuals engaged in or connected with a particular occupation (or one or other of a group of occupations), and for the purpose of providing retirement annuities for them, with or without subsidiary benefits for their families or dependants, and
(c) is so established under irrevocable trusts by a body of persons comprising or representing the majority of the individuals so engaged in the State,
and with the necessary adaptations of other references to the contract or the person with whom it is made; and exemption from income tax shall be allowed in respect of income derived from investments or deposits of any fund maintained for the purpose aforesaid under a scheme for the time being approved under this subsection.
(6) The Revenue Commissioners may at any time, by notice in writing given to the persons by and to whom premiums are payable under any contract for the time being approved under this section or to the trustees or other persons having the management of any scheme so approved, withdraw that approval on such grounds and from such date (including a date before the date of the notice) as may be specified in the notice and where any approval is withdrawn under this section, such assessments as may be appropriate for the purpose of withdrawing any reliefs given under this Part of this Act consequent upon the approval shall thereupon be made.
(7) For the purposes of this Part of this Act, a married woman's relevant earnings shall not be treated as her husband's relevant earnings, notwithstanding that her income chargeable to tax is treated as his income.
(8) Subject to subsection (7) of this section, “relevant earnings” in relation to any individual means, for the purposes of this Part of this Act, any income of his chargeable to tax for the year of assessment in question, being either—
(a) income arising in respect of remuneration from an office or employment of profit held by him other than a pensionable office or employment,
(b) income from any property which is attached to or forms part of the emoluments of any such office or employment of profit held by him, or
(c) income which is chargeable under Schedule B or Schedule D and is immediately derived by him from the carrying on or exercise by him of his trade, profession or vocation either as an individual or, in the case of a partnership, as a partner personally acting therein,
but does not include any remuneration from an investment company of which he is—
(i) a proprietary director as defined in section 31 of this Act, or
(ii) a proprietary employee as defined in that section.
In this subsection “investment company” means a company the income whereof consists mainly of investment income, and “investment income” means, in relation to a company, income which, if the company were an individual, would not be earned income.
(9) For the purposes of this Part of this Act, an office or employment is a pensionable office or employment if, and only if, service in it is service to which a sponsored superannuation scheme relates (not being a scheme under which the benefits provided in respect of that service are limited to a lump sum payable on the termination of the service through death before the age of seventy or some lower age or disability before the age of seventy or some lower age); but references to a pensionable office or employment apply whether or not the duties are performed wholly or partly in the State or the holder is chargeable to tax in respect of it.
Service in an office or employment shall not for the purposes of this definition be treated as service to which a sponsored superannuation scheme relates by reason only of the fact that the holder of the office or employment might (though he does not) participate in the scheme by exercising or refraining from exercising an option open to him by virtue of that service.
(10) In subsection (9) of this section and in the First Schedule to this Act “sponsored superannuation scheme” means a scheme or arrangement relating to service in particular offices or employments and having for its object or one of its objects to make provision in respect of persons serving therein against future retirement or partial retirement, against future termination of service through death or disability, or against similar matters, being a scheme or arrangement under which any part of the cost of the provision so made is or has been borne otherwise than by those persons by reason of their service (whether it is the cost or part of the cost of the benefits provided, or of paying premiums or other sums in order to provide those benefits, or of administering or instituting the scheme or arrangement); but for this purpose a person shall be treated as bearing by reason of his service the cost of any payment made or agreed to be made in respect of his service, if that payment or the agreement to make it is treated under the Income Tax Acts as increasing his income or would be so treated if he were chargeable to tax under Schedule E in respect of his emoluments from that service.
(11) Nothing in sections 4 and 6 of the Policies of Assurance Act, 1867, shall be taken to apply to any contract approved under this section.
Nature and amount of relief for qualifying premiums.
41.—(1) Where relief is to be given under this section in respect of any qualifying premium paid by an individual, the amount of that premium shall be deducted from or set off against his relevant earnings for the year of assessment in which the premium is paid:
Provided that the amount which may be deducted or set off in any year of assessment (whether in respect of one or more qualifying premiums) shall not be more than the sum of five hundred pounds, nor more than one-tenth of his net relevant earnings for that year, and where the condition in paragraph (a) of subsection (1) of section 40 of this Act is satisfied as respects part only of that year, then, for the said sum of five hundred pounds, there shall be substituted the sum which bears to it the same proportion as that part bears to the whole year (but so that in the case of individuals holding a pensionable office or employment, and of individuals born in or before the year 1917, this proviso shall have effect subject to the provisions of the First Schedule to this Act).
(2) If in any year of assessment a reduction or a greater reduction would be made under this section in the relevant earnings of an individual but for an insufficiency of net relevant earnings, the amount of the reduction which would be made but for that insufficiency, less the amount of any reduction which is made in that year, shall be carried forward to the next following year, and shall be treated for the purposes of relief under this section as the amount of a qualifying premium paid in that following year, and so on for succeeding years (if necessary).
(3) For the purposes of relief under this section, an individual's relevant earnings are those earnings before giving effect to any deduction falling to be made therefrom in respect of a loss or in respect of any allowance under Rule 6 of the Rules applicable to Cases I and II of Schedule D, subsection (3) of section 5 or section 6 of the Finance Act, 1946 (No. 15 of 1946), Part V of the Finance Act, 1956 (No. 22 of 1956), Part IV of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), or Part V of the Finance Act, 1957 (No. 20 of 1957), and references to income in the following provisions of this section (other than references to total income) shall be construed similarly.
(4) Subject to the following provisions of this section, “net relevant earnings” means, in relation to any individual, the amount of his relevant earnings for the year of assessment in question, less the amount of any deductions falling to be made from the relevant earnings in computing his total income for that year being either—
(a) deductions in respect of payments made by him, or
(b) deductions in respect of losses or of such allowances as are mentioned in subsection (3) of this section, being losses or allowances arising from activities, profits or gains of which would be included in computing relevant earnings of the individual or of the individual's wife or husband for the year beginning on the 6th day of April, 1958, or a later year of assessment.
(5) Where, in any year of assessment for which an individual claims and is allowed relief under this section, there falls to be made in computing the total income of the individual or that of the individual's wife or husband a deduction in respect of any such loss or allowance of the individual as is referred to in paragraph (b) of subsection (4) of this section, and the deduction or part of it falls to be so made from income other than relevant earnings, the amount of the deduction made from that other income shall be treated as reducing the individual's net relevant earnings for subsequent years of assessment (being deducted as far as may be from those of the immediately following year, whether or not he claims or is entitled to claim relief under this section for that year, and so far as it cannot be so deducted, then from those of the next year, and so on).
(6) Where an individual's income for any year of assessment consists partly of relevant earnings, and partly of other income, then, as far as may be, any deductions which fall to be made in computing his total income, and which may be treated in whole or in part either as made from relevant earnings or as made from other income, shall be treated for the purposes of this section as being made from those relevant earnings in so far as they are deductions in respect of any such loss as is referred to in paragraph (b) of subsection (4) of this section and otherwise as being made from that other income.
(7) An individual's net relevant earnings for any year of assessment are to be computed without regard to any relief which falls to be given for that year under this section either to the individual or to the individual's wife or husband.
(8) An individual's relevant earnings, in the case of partnership profits, shall be taken to be his share, computed in accordance with the Income Tax Acts, of the partnership income, but the amount to be included in respect of those earnings in arriving at his net relevant earnings shall be his share of that income after making therefrom all such deductions (if any) in respect of payments made by the partnership or in respect of any such allowance as is mentioned in subsection (3) of this section falling to be made to the partnership for the year commencing on the 6th day of April, 1958, or a later year of assessment, as would be made therefrom, if the partnership were an individual, in computing the net relevant earnings of that individual.
(9) Where relief under this section for any year of assessment is claimed and allowed (whether or not relief then falls to be given for that year), and afterwards there is made any additional assessment, alteration of an assessment, or other adjustment of the claimant's liability to tax, there shall be made also such adjustments, if any, as are consequential thereon in the relief allowed or given under this section for that or any subsequent year of assessment.
(10) Where relief under this section is claimed and allowed for any year of assessment in respect of any payment, relief shall not be given in respect of it under any other provision of the Income Tax Acts for the same or a later year of assessment nor (in the case of a payment under an annuity contract) in respect of any other premium or consideration for an annuity under the same contract; and references in the Income Tax Acts to relief in respect of life assurance premiums shall not be taken to include relief under this section.
(11) In this section “total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts.
Taxation of assurance companies doing annuity business.
42.— (1) Where an assurance company carries on pension annuity business—
(a) exemption from income tax shall be allowed in respect of income from investments and deposits of so much of the company's annuity fund as is referable to that business, and
(b) the company shall not be entitled to treat as paid out of profits or gains brought into charge to tax any part so referable of the annuities paid by the company.
(2) Except in the case of an assurance company charged to tax in accordance with the provisions applicable to Case I of Schedule D in respect of the profits of its life assurance business or in respect of (where the company has made an election under subsection (3) of section 3 of the Finance Act, 1947 (No. 15 of 1947)) the profits of its ordinary life assurance business, profits arising to an assurance company from pension annuity business, or from general annuity business, shall be treated as annual profits or gains within Schedule D, and be chargeable under Case VI of that Schedule, and for that purpose—
(a) the business of each such class shall be treated separately, and
(b) subject to the foregoing paragraph, the profits therefrom shall be computed in accordance with the provisions applicable to Case I of Schedule D (and without regard to the provisions of Rule 2 of the Rules applicable to Case VI of Schedule D as to the period to be taken in computing profits for the purposes of the said Case VI):
Provided that in making any such computation—
(i) the provisions of subsection (1) of section 3 of the Finance Act, 1947, shall apply with the necessary modifications and, in particular, with the omission therefrom of all references to policy-holders,
(ii) no deduction shall be allowed in respect of any expense being an expense of management referred to in section 33 of the Income Tax Act, 1918, and
(iii) there may be set off against the profits any loss, to be computed on the same basis as the profits, which has been sustained in annuity business of the same class in any previous year for which this section was in operation; but no such loss shall be taken into account more than once for the purposes of this paragraph.
(3) Where income from the investments of the foreign life assurance fund of an assurance company having its head office in the State has been relieved from tax under Rule (2) of the Rules contained in Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), a corresponding reduction shall be made in any amount on which the company is chargeable to tax by virtue of subsection (2) of this section in like manner as a corresponding reduction is made under subsection (5) of section 33 of the Income Tax Act, 1918, in the relief granted to the company in respect of expenses of management.
(4) Where an assurance company not having its head office in the State carries on life assurance business through any branch or agency in the State, then, any charge to tax under subsection (2) of this section for any year of assessment on the profits arising to the company from pension annuity business, or from general annuity business,—
(a) shall be made on an amount bearing to the total amount of those profits, wherever arising, the same proportion as, under Rule 3 of the Rules applicable to Case III of Schedule D, the part of the income of the company's life assurance fund charged to tax under the said Case III bears in that year to the total amount of that income, and
(b) shall not be treated as a charge to tax in respect of life assurance business for the purposes of paragraph (4) of the said Rule 3.
(5) The exemption from tax conferred by subsection (1) of this section shall not exclude any sums from being taken into account as receipts in computing profits or gains or losses for any purpose of the Income Tax Acts; and an assurance company shall not, by virtue of subsection (2) of this section, be entitled to any relief under section 2 of the Finance Act, 1945 (No. 20 of 1945), in respect of losses on its pension annuity business or on its general annuity business.
(6) For the purposes of this section “general annuity business” means any annuity business which is not pension annuity business, and any division to be made between the two classes of business shall be made on the principle of referring to pension annuity business any premiums falling within subsection (7) of this section, together with the part resulting therefrom of the company's annuity fund and liability for annuities, and of dealing with other incomings and outgoings accordingly:
Provided that a division as at the commencement of the year beginning on the 6th day of April, 1958, or any earlier time may be made by apportionment according to the company's liability at that time on contracts then falling within paragraph (b) of subsection (7) of this section and on other annuity contracts.
(7) The premiums to be referred to pension annuity business are those payable under contracts falling (at the time when the premium is payable) within one or other of the following descriptions:
(a) any contract with an individual who is, or would but for an insufficiency of profits or gains be, chargeable to tax in respect of relevant earnings (as defined in section 40 of this Act) from a trade, profession, vocation, office or employment carried on or held by him, being a contract approved by the Revenue Commissioners under that section; and
(b) any contract with the trustees or other persons having the management of a superannuation fund within the meaning of section 32 of the Finance Act, 1921, or of a scheme approved under section 40 of this Act, being a contract which—
(i) was entered into for the purposes only of that fund or scheme or, in the case of a fund part only of which is approved under the said section 32, then for the purposes only of that part of that fund, and
(ii) (in the case of a contract entered into or varied after the coming into force of this section) is so framed that the liabilities undertaken by the assurance company under the contract correspond with liabilities against which the contract is intended to secure the fund (or the relevant part of it) or scheme.
(8) This section shall be construed in accordance with section 237 of the Income Tax Act, 1918; and for the purposes of this section “annuity business” means the business of granting annuities on human life and “premium” includes any consideration for an annuity.
(9) The following transitional provisions shall have effect for the purposes of subsection (2) of this section:
(a) where tax for any year of assessment is chargeable on the amount of the profits for a year falling wholly or partly before the 6th day of April, 1958, that amount shall be computed as if subsections (1) and (5) of this section had had effect for the whole of that year; and
(b) where, in arriving at the amount on which tax is chargeable for any year of assessment, it is necessary to divide and apportion profits or gains or losses for a period for which accounts have been made up and which falls wholly or partly before the 6th day of April, 1958, the profits or gains or losses for such period shall be computed as if subsections (1) and (5) of this section had had effect for the whole of the period.
Supplementary provisions for Part VI.
43.—(1) Relief shall not be given under section 41 of this Act in respect of a qualifying premium except on a claim made to and allowed by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
(3) The Revenue Commissioners may make regulations prescribing the procedure to be adopted in giving effect to this Part of this Act in so far as such procedure is not otherwise provided for and, without prejudice to the generality of the foregoing provision, may by such regulations—
(a) prescribe the manner and form in which claims for relief from or repayment of tax are to be made,
(b) prescribe the time limit for the making of any such claim as aforesaid,
(c) require the trustees or other persons having the management of an approved trust scheme to deliver from time to time such information and particulars as the Revenue Commissioners may reasonably require for the purposes of this Part of this Act, and
(d) apply for purposes of this Part of this Act or of the regulations any provision of the Income Tax Acts (with or without modifications).
(4) If any person, for the purpose of obtaining for himself or any other person any relief from or repayment of tax under this Part of this Act, knowingly makes any false statement or false representation, he shall be liable to a penalty of five hundred pounds.
PART VII.
Relief From Double Taxation: Income Tax, Sur-Tax, Corporation Profits Tax and Death Duties.
Agreements for relief from double taxation of income.
44.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of income tax, sur-tax or corporation profits tax and any taxes of a similar character, imposed by the laws of the State or by the laws of that territory, and that it is expedient that those arrangements should have the force of law, then, subject to the provisions of this Part of this Act, the arrangements shall, notwithstanding anything in any enactment, have the force of law.
(2) The provisions of the Second Schedule to this Act—
(a) shall have effect where arrangements which have the force of law by virtue of this section provide that tax payable under the laws of the territory concerned shall be allowed as a credit against tax payable in the State,
(b) in relation to the convention between the Government and the Government of the United States of America which was given the force of law by section 12 of the Finance Act, 1950 (No. 18 of 1950), shall be substituted for the provisions contained in Part II of the Second Schedule to that Act, and
(c) in relation to the agreement between the Government and the Government of Canada which was given the force of law by section 14 of the Finance Act, 1955 (No. 13 of 1955), be substituted for the provisions contained in Part II of the Second Schedule to that Act.
(3) Any arrangements to which the force of law is given under this section may include provision for relief from tax for periods before the passing of this Act or before the making of the arrangements and provisions as to income which is not itself subject to double taxation, and the preceding provisions of this section shall have effect accordingly.
(4) In subsection (4) of section 13 of the Finance Act, 1950, references to a dividend paid before the passing of that Act shall include references to a dividend paid before the making by the Government of an order to which subsection (1) of this section relates, and the said subsection (4) shall be construed accordingly.
(5) For the purposes of subsection (1) of this section, arrangements made with the head of a foreign state shall be regarded as made with the government thereof.
Apportionments.
45.—The necessary apportionments as respects corporation profits tax shall be made where arrangements having the force of law by virtue of section 44 of this Act apply to the unexpired portion of an accounting period current at a date specified by the arrangements, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the said date and in the remaining part thereof respectively.
Agreements for relief from double death duties.
46.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of estate duty payable under the laws of the State and any duty of a similar character imposed under the laws of the State or under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.
(2) Where arrangements have the force of law by virtue of this section—
(a) subsection (4) of section 7 of the Finance Act, 1894, shall not have effect in relation to duty to which the arrangements apply chargeable under the laws of the territory concerned, and
(b) if the territory concerned is one to which section 20 of the Finance Act, 1894, applies, no allowance shall be made under that section in respect of duty to which the arrangements apply chargeable under the laws of that territory.
(3) Any arrangements to which the force of law is given under this section may include provision for relief from duty in the case of deaths occurring before the passing of this Act or before the making of the arrangements and provisions as to property which is not itself subject to double duty, and the provisions of this section shall have effect accordingly.
(4) For the purposes of subsection (1) of this section, arrangements made with the head of a foreign state shall be regarded as made with the government thereof.
Regulations.
47.—The Revenue Commissioners may from time to time make regulations generally for carrying out the provisions of this Part of this Act or any arrangements having the force of law thereunder and may, in particular, but without prejudice to the generality of the foregoing, by those regulations provide—
(a) for securing that relief from taxation imposed by the laws of the territory to which any such arrangements relate does not enure to the benefit of persons not entitled thereto, and
(b) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with any such arrangements, not been deducted and it is discovered that the arrangements do not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
Disclosure of information.
48.—Where any arrangements have the force of law by virtue of this Part of this Act, the obligation as to secrecy imposed by any enactment shall not prevent the Revenue Commissioners or any authorised officer of the Revenue Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.
Supplementary.
49.— (1) Any order made under this Part of this Act may be revoked by a subsequent order and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient.
(2) Where an order is proposed to be made under this Part of this Act, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.
Amendment of section 15 of Finance Act, 1951
50.—For the purposes of section 15 of the Finance Act, 1951 (No. 15 of 1951), an arrangement made with the head of a foreign state shall be regarded as made with the government thereof.
PART VIII.
Purchases of Shares by Financial Concerns and Persons Exempted from tax and Restriction on Relief for Losses by Repayment of tax in Case of Dividends Paid out of Accumulated Profits: Income tax, Sur-tax and Corporation Profits Tax.
Purchases of shares by financial concerns and persons exempted from tax.
51.—(1) Where, on or after the 19th day of June, 1958, a person engaged in carrying on a trade which consists of or comprises dealings in shares or other investments becomes entitled to receive a dividend on a holding of shares of a class to which this section applies, being shares sold or issued to him or otherwise acquired by him on or after the operative date and not more than six years before the date on which the dividend becomes payable, and the dividend is to any extent paid out of profits accumulated before the date on which the shares were so acquired, then, if those shares, or those shares together with—
(a) any other shares the dividend on which is payable to that person and which were sold or issued to him or otherwise acquired by him on or after the operative date and not more than six years before the date on which the dividend becomes payable, and
(b) in a case where the trade is under the same control as another trade which consists of or comprises dealings in shares or other investments, any shares the dividend on which is payable to the person engaged in carrying on that other trade and which were sold or issued to him or otherwise acquired by him on or after the operative date and not more than six years before the date on which the dividend becomes payable, and
(c) any such shares as are to be brought into account under subsection (3) of this section,
amount to ten per cent. or more of the issued shares of that class, the net amount of the dividend received on the shares in the holding shall, to the said extent to which it was paid out of profits accumulated before the shares were acquired, be brought into account in computing for the purposes of the Income Tax Acts the profits or gains or losses of the trade as if it were a trading receipt which had not borne tax.
(2) Where, on or after the 19th day of June, 1958, a person entitled under any enactment (including this Act) to an exemption from income tax which extends to dividends on shares becomes entitled to receive a dividend on a holding of shares of a class to which this section applies, being shares sold or issued to him or otherwise acquired by him on or after the operative date and not more than six years before the date on which the dividend becomes payable, and the dividend is to any extent paid out of profits accumulated before the date on which the shares were so acquired, then, if those shares, or those shares together with—
(a) any other shares the dividend on which is payable to that person and which were sold or issued to him or otherwise acquired by him on or after the operative date and not more than six years before the date on which the dividend becomes payable, and
(b) any such shares as are to be brought into account under subsection (3) of this section,
amount to ten per cent. or more of the issued shares of that class, the exemption shall, to an extent proportionate to the said extent to which the dividend is paid out of profits accumulated before the date on which the shares were acquired, not apply to the dividend:
Provided that if any annual payment is payable by that person out of the dividend, that annual payment shall be deemed as to the whole thereof to be paid out of profits or gains not brought into charge to tax and Rule 21 of the General Rules shall apply accordingly.
(3) If two or more persons, being persons engaged in carrying on trades of the kind mentioned in subsection (1) of this section or entitled to an exemption of the kind mentioned in subsection (2) of this section, have each acquired shares in a company and the transactions in pursuance of which the acquisition was made were either transactions entered into by those persons acting in concert or transactions together comprised in any arrangements made by any person, then, in the application of either of those subsections in relation to a dividend payable to one of those persons on shares which include shares so acquired (or shares acquired in right of those shares), there shall be taken into account under paragraph (c) of subsection (1), or, as the case may be, paragraph (b) of subsection (2), any shares the dividend on which is payable to any other of those persons, being shares so acquired by that other person (or shares acquired in right of those shares).
(4) Where any shares have been sold or otherwise disposed of by a person who held shares of that kind acquired at different times (whether or not including a time before the operative date), it shall be assumed for the purposes of this section that shares which have been held for a longer time have been disposed of before shares which have been held for a shorter time.
(5) Where, at the time when a trade is, or is deemed to be, set up and commenced, any shares form part of the trading stock belonging to the trade, those shares shall be regarded for the purposes of this section as having been acquired at that time by the person then engaged in carrying on the trade; and, subject to the foregoing provisions of this subsection, where there is a change in the persons engaged in carrying on a trade which is not a change on which the trade is deemed to be discontinued, the provisions of this section shall apply in relation to the person so engaged after the change as if anything done to or by his predecessor had been done to or by him.
(6) The provisions of the Third Schedule to this Act shall have effect for the purpose of ascertaining whether a dividend is to be regarded as paid to any extent out of profits accumulated before a given date.
(7) For the purposes of this section and the Third Schedule to this Act—
(a) “company” includes any body corporate, but does not extend to a company not resident in the State;
(b) “person” includes any body of persons, and references to a person entitled to any exemption from income tax include, in a case of an exemption expressed to apply to income of a trust or fund, references to the persons entitled to make claims for the granting of that exemption;
(c) “shares of a class to which this section applies” means shares of any class forming part of a company's share
capital other than a class of fully-paid preference shares carrying only a right to dividends at a rate per cent, of the nominal value of the shares which is fixed or fluctuates only in accordance with the rate of income tax and which in the opinion of the Special Commissioners does not substantially exceed the yield generally obtainable on preference shares the prices of which are quoted on stock exchanges in the State;
(d) “share” includes stock other than debenture or loan stock;
(e) shares shall be regarded as of different classes if the rights and obligations respectively attached to them are as regards the payment of dividends or the amount paid up or in any other respect distinguishable;
(f) any reference to shares acquired in right of other shares includes a reference to shares acquired in pursuance of an offer or invitation which was restricted to holders of those other shares;
(g) two trades shall be regarded as under the same control if they are carried on by persons one of whom is a body of persons over whom the other has control (within the meaning assigned to that expression by subsection (8) of this section), or both of whom are bodies of persons under the control (as so defined) of a third person, and several trades shall be regarded as under the same control if each is under the same control as all of the others,
and in the last foregoing paragraph “body of persons” includes a partnership.
(8) For the purposes of paragraph (g) of subsection (7) of this section, the following shall be taken to be the meaning assigned to “control” by this subsection:
“control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person, and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.
Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits.
52.—(1) Where a person carries on a trade other than such a trade as is mentioned in subsection (1) of section 51 of this Act, and his income for any year of assessment includes a dividend (being a dividend which, on or after the 19th day of June, 1958, he becomes entitled to receive) the net amount of which would, if the trade were such a trade as is mentioned in that subsection, be required to any extent to be brought into account as a trading receipt which has not borne tax, then, in ascertaining whether any or what repayment of tax is to be made to that person under section 34 of the Income Tax Act, 1918, by reference to any loss sustained in the trade and the aggregate amount of his income for the said year of assessment, there shall be left out of account—
(a) the gross amount corresponding to so much of the said net amount as would have been required to be brought into account as aforesaid, and
(b) any tax paid on the amount required to be left out of account under paragraph (a) of this subsection.
(2) For the purposes of this section “person” includes any body of persons.
Operative date, effect and construction.
53.—(1) In this Part of this Act and the Third Schedule thereto “the operative date” means the 6th day of April, 1957.
(2) This Part of this Act and the Third Schedule thereto shall have and be deemed to have effect as on and from the operative date and, for that purpose, shall be construed, where appropriate, as if this Act had been passed on the operative date.
(3) This Part of this Act and the Third Schedule thereto shall, so far as they relate to income tax (including sur-tax), be construed together with the Income Tax Acts and shall, so far as they relate to corporation profits tax, be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
PART IX.
Recovery of Taxes and Amendment of Finance (Miscellaneous Provisions) Act, 1956: Income tax, Sur-tax and Corporation Profits tax.
Proceedings in the High Court in respect of taxes.
54.—(1) Without prejudice to any other means by which payment of sums due in respect of income tax, sur-tax or corporation profits tax may be enforced, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name in the High Court for the recovery of any sum due in respect of any of those taxes, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged therewith or from his executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.
(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—
(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,
(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and
(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purpose of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.
(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them, in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.
(5) In proceedings pursuant to this section—
(a) a certificate signed by an inspector of taxes certifying the fact that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant under an assessment which had become final and conclusive, and
(b) a certificate signed by a collector of income tax certifying the following facts, namely, that he is the collector duly authorised to collect the said stated sum, that before the institution of the proceedings payment of the said stated sum was duly demanded from the defendant and that the said stated sum or a stated part thereof remains due and payable by the defendant,
shall be evidence until the contrary is proved of those facts.
(6) In proceedings pursuant to this section—
(a) a certificate signed by the Clerk to the Special Commissioners certifying the following facts, namely, that before the institution of the proceedings a stated sum for sur-tax became due and payable by the defendant under an assessment which had become final and conclusive and that before the institution of the proceedings payment thereof was duly demanded from the defendant, and
(b) a certificate signed by the Accountant-General of Revenue certifying the fact that the said stated sum or a stated part thereof remains due and payable by the defendant,
shall be evidence until the contrary is proved of those facts.
(7) In proceedings pursuant to this section—
(a) a certificate signed by an officer of the Revenue Commissioners certifying the following facts, namely, that before the institution of the proceedings a stated sum for corporation profits tax became due and payable by the defendant under an assessment which had become final and conclusive and that before the institution of the proceedings payment thereof was duly demanded from the defendant, and
(b) a certificate signed by the Accountant-General of Revenue certifying the fact that the said stated sum or a stated part thereof remains due and payable by the defendant,
shall be evidence until the contrary is proved of those facts.
(8) (a) Each of the following provisions of this section shall be a relevant provision of this section for the purposes of this subsection:
(i) subsection (3),
(ii) subsection (4),
(iii) paragraph (a) of subsection (5),
(iv) paragraph (b) of subsection (5),
(v) paragraph (a) of subsection (6),
(vi) paragraph (b) of subsection (6),
(vii) paragraph (a) of subsection (7),
(viii) paragraph (b) of subsection (7).
(b) In proceedings pursuant to this section, a certificate certifying the fact or facts referred to in a relevant provision and purporting to be signed as specified in that provision may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding, at the time of the signature, the office or position indicated in the certificate as the office or position of the person signing.
(9) All or any of the sums due from any one person in respect of any one or more of the taxes mentioned in subsection (1) of this section may be included in the same summons.
(10) The provisions of subsection (2) of section 27 of the Finance Act, 1946 (No. 15 of 1946), shall apply to proceedings pursuant to this section as if those provisions were in terms made applicable thereto.
(11) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings commenced by summary summons shall apply to proceedings pursuant to this section.
Extension of section 7 of Finance Act, 1923.
55.—(1) In this section “the principal section.” means section 7 of the Finance Act, 1923 (No. 21 of 1923).
(2) Subject to subsection (3) of this section, subsections (1) and (2) of the principal section shall apply in relation to the recovery of sur-tax and corporation profits tax, whether assessed before or after the passing of this Act, as they apply in relation to the recovery of income tax.
(3) In any application of subsection (1) of the principal section in relation to the recovery of sur-tax or corporation profits tax, that subsection shall have effect with the substitution of “an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection ” for “the Collector by whom the sum so in default is collectable.”
(4) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 (No. 25 of 1945), contains a reference to levy under a certificate issued under the principal section, that reference shall be construed as including a reference to levy under a certificate issued under the principal section as extended by this section.
Amendment of Finance (Miscellaneous Provisions) Act, 1956.
56.—(1) In this section “the Act” means the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956).
(2) Subject to subsection (3) of this section, section 10 of the Act is hereby amended as follows:
(a) in the definition of “year of claim”, “ten” shall, except in relation to subsection (6) of section 12 of the Act, be substituted for “five”,
(b) a year of assessment (in this paragraph referred to as the said year) commencing on or after the 6th day of April, 1960, and not later than the 6th day of April, 1969, may, except in relation to subsection (6) of section 12 of the Act, be a first year of claim in a case in which none of the three consecutive years of assessment of which the first is the year commencing on the 6th day of April, 1957, is or can be the first year of claim for the purpose of making and proving a claim for the said year under section 12 of the Act,
(c) in the definition of “accounting period”, “1966” shall, except in relation to subsection (10) of section 13 of the Act, be substituted for “1961”,
(d) the definition of “goods” shall include—
(i) fish produced within the State on a fish farm, and
(ii) cultivated mushrooms, cultivated within the State,
and, in a case in which books are printed within the State otherwise than by their publisher and they or some of them are exported by their publisher (not being a case to which the proviso to the said definition applies), the books shall be regarded for the purposes of the said definition as having been manufactured within the State by their publisher.
(3) Relief from income tax shall not be given by virtue of subsection (2) of this section in respect of any year of assessment after the year of assessment commencing on the 6th day of April, 1969.
(4) The amendment specified in paragraph (d) of subsection (2) of this section shall have effect as from the passing of the Act, and relief from tax in relation to the period between such passing and the passing of this Act may be given accordingly either by repayment or otherwise as the Revenue Commissioners consider proper.
(5) Subsection (2) of section 15 of the Act is hereby amended, with effect as from the passing of the Act, by the substitution of “body corporate” for “company”.
(6) Section 16 of the Act is hereby amended, with effect as from the 6th day of April, 1958, by the insertion after subsection (5) of the following subsection:
“(5a) Section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to an industrial building allowance as it applies in relation to deductions allowable in respect of wear and tear of machinery or plant.”
PART X.
Stamp Duties.
Agreements as to stamp duty on certain instruments.
57.—(1) The Revenue Commissioners may enter into an agreement with any banker for the composition, in accordance with the following provisions of this section, of the stamp duty chargeable under the heading “Bill of Exchange payable on demand” in the First Schedule to the Stamp Act, 1891, on such instruments—
(a) drawn on the banker by his customers on forms supplied by him, or
(b) drawn by the banker on himself or another banker,
as may be specified in the agreement.
(2) Any such agreement shall be in such form and terms and shall contain such conditions as the Revenue Commissioners think proper and, in particular, the agreement shall require the banker to deliver to the Revenue Commissioners periodical accounts in respect of the instruments to which it relates giving particulars—
(a) of forms supplied by him to his customers with a view to their being completed and issued as such instruments by the customers, and of forms so supplied but returned unused or spoilt, and
(b) of such instruments issued by him.
(3) While any such agreement remains in force, any instrument to which it relates and which bears such indication of the payment of stamp duty as the Revenue Commissioners may require shall not be chargeable with stamp duty, but, in lieu thereof and by way of composition, the banker who has entered into the agreement shall pay to the Revenue Commissioners, on the delivery of any account under the agreement, such sums as would, but for the provisions of this section, have been chargeable by way of stamp duty on instruments to which the agreement relates issued during the period to which the account relates, it being assumed for this purpose that the number of those instruments issued by his customers was equal to the number of forms supplied less the number of forms returned as mentioned in paragraph (a) of subsection (2) of this section.
(4) Where a banker makes default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, he shall be liable to a fine not exceeding fifty pounds for any day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of five per cent. per annum from the date when the default begins.
Termination of stamp duty on certain receipts.
58.—Stamp duty shall not be chargeable on any receipt given in respect of any sum paid to the Irish Land Commission under or consequent upon section 2 of the Irish Church Act Amendment Act, 1881.
Termination of stamp duty on certain instruments.
59.—Stamp duty shall not be chargeable on any instrument (including an instrument executed but not stamped before the passing of this Act) where the amount of such duty chargeable thereon, but for this section, would be payable solely out of moneys provided by the Oireachtas.
Termination of stamp duty on certain bonds.
60.—Stamp duty shall not be charged on any bond referred to in the First Schedule to the Stamp Act, 1891, under the heading which begins “Bond given pursuant to the directions of any Act”.
PART XI.
Miscellaneous and General.
Capital Services Redemption Account.
61.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the 1957 amending section” means section 25 of the Finance Act, 1957 (No. 20 of 1957);
“the eighth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1957 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1959, have effect with the substitution of “£601,122” for “£598,588”.
(3) Subsection (6) of the 1957 amending section shall have effect with the substitution of “£409,390” for “£416,149”.
(4) A sum of £717,012 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1959.
(5) The eighth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the eighth additional annuity, not exceeding £528,332 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the eighth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Termination of payments into the Capital Fund.
62.—Subsection (3) of section 4 of the Central Fund Act, 1956 (No. 12 of 1956), shall not apply in relation to Exchequer receipts in respect of Special Import Levy which are received into the Exchequer after the 31st day of March, 1958.
Holding and investment of moneys of Post Office Savings Bank.
63.—(1) The following provisions shall have effect in relation to moneys of the Post Office Savings Bank:
(a) such moneys, as well as being capable of being held in currency of the State, may also be held in currency of the United States of America or currency of the Dominion of Canada,
(b) such moneys may be invested in any of the following securities:
(i) securities of the Government,
(ii) securities guaranteed as to capital and interest by the Minister for Finance,
(iii) stock of the Bank of Ireland,
(iv) securities or mortgages of the council of a county, the corporation of a county borough, the corporation of Dún Laoghaire or a harbour authority within the meaning of the Harbours Act, 1946 (No. 9 of 1946),
(v) securities of the government of Great Britain,
(vi) securities of the government of the United States of America,
(vii) securities of the government of the Dominion of Canada,
(c) such moneys may also be invested in an interest bearing deposit account with a bank, being a bank in the State, Great Britain, the United States of America or the Dominion of Canada.
(2) In subsection (1) of this section “securities” includes stocks and funds.
(3) Subsections (1) and (2) of this section shall be deemed to have come into operation on the 1st day of April, 1958.
Investment of moneys of Savings Certificates Reserve Fund.
64.—Subsection (2) of section 34 of the Finance Act, 1929 (No. 32 of 1929), is hereby amended by the substitution of “investments for the time being authorised for the investment of moneys of the Post Office Savings Bank” for “stocks, funds and securities mentioned in paragraphs (a), (b) and (c) of subsection (1) of section 18 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and securities guaranteed as to principal and interest by the Government of Saorstát Éireann”.
Expenses incurred in connection with management of prize bonds.
65.—(1) The reference in subsection (4) of section 22 of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), to expenses incurred in connection with the management of prize bonds shall be construed as a reference to those expenses as calculated in such manner as may be determined by the Minister for Finance.
(2) Sections 2 and 4 of the Bank Act, 1892, as applied by section 19 of the Finance Act, 1937 (No. 18 of 1937), shall not apply in relation to prize bonds.
(3) Subsections (1) and (2) of this section, shall be deemed to have come into operation on the passing of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956).
Repeals.
66.—Each enactment specified in column (2) of the Fourth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule as on and from the date specified in column (4) of that Schedule.
Care and management of taxes and duties.
67.—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.
68.—(1) This Act may be cited as the Finance Act, 1958.
(2) Parts I, IV, V and VI of this Act and the First Schedule thereto shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as
it relates to duties of excise shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Parts VII and IX of this Act and the Second Schedule thereto shall, so far as they relate to income tax (including sur tax), be construed together with the Income Tax Acts and shall, so far as they relate to corporation profits tax, be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(5) Part X of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1958.
(7) Part VI of this Act and the First Schedule thereto shall be deemed to come into force and shall take effect as on and from the 6th day of April, 1958.
(8) Parts IV and V of this Act shall come into operation on the 6th day of April, 1959.
(9) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
FIRST SCHEDULE.
Retirement Annuities (Adjustments Of Limit On Qualifying Premiums).
Part I.
Holders of Pensionable Office or Employment.
1. Subject to the following paragraphs, in the case of an individual who is the holder of a pensionable office or employment, the proviso to subsection (1) of section 41 of this Act shall have effect with the substitution for the references to five hundred pounds of references to five hundred pounds less one-tenth of his pensionable emoluments for the year of assessment.
2. Where an individual is the holder of a pensionable office or employment during part only of the year of assessment, then—
(a) paragraph 1 of this Schedule shall not apply if the condition in paragraph (a) of subsection (1) of section 40 of this Act is not satisfied at any time during that part of the year; but
(b) if the condition is satisfied at such a time and is also satisfied at a time during the remainder of the year, paragraph 1 of this Schedule shall apply but for one-tenth there shall be substituted therein such less proportion as may be just.
3. For the purposes of this Part of this Schedule, an individual's pensionable emoluments for any year of assessment shall be taken to be the amount, estimated in accordance with the provisions applicable to Schedule E, of any income of his for the year (but not including in the case of a married man income of his wife), being either—
(a) income arising in respect of remuneration from any pensionable office or employment, or
(b) income from any property which is attached to or forms part of the emoluments of any pensionable office or employment.
Part II.
Persons born in or before 1917.
4. Subject to paragraph 5 of this Schedule, in the case of an individual born at a time specified in the first column of the Table set out below, the proviso to subsection (1) of section 41 of this Act and Part I of this Schedule shall have effect with the substitution for the references to five hundred pounds and to the fraction one-tenth of references respectively to such sum and to such percentage as are specified for his case in the second and third columns of the Table.
TABLE.
Year of birth. | Sum. | Percentage. |
1916 or 1917 | £550 | 11 per cent. |
1914 or 1915 | £600 | 12 per cent. |
1912 or 1913 | £650 | 13 per cent. |
1910 or 1911 | £700 | 14 per cent. |
1909 or any earlier year | £750 | 15 per cent. |
5. (1) This Part of this Schedule shall not apply in relation to any year of assessment in which the individual, in respect of his past services in any office or employment formerly held by him (not being one in which he served part-time only), either—
(a) receives any income in respect of a pension payable under or in pursuance of a sponsored superannuation scheme or otherwise purchased or provided for him by another person, or
(b) has a right under a sponsored superannuation scheme to a pension which is not presently payable, whether because it is suspended or because it is to become payable only at a future time or on the happening of some contingency (but not including a right dependant also on service in an office or employment for the time being held by him).
(2) In this paragraph, “pension” includes any superannuation or other allowance or deferred pay.
SECOND SCHEDULE.
Provisions As To Relief From Income Tax (Including Sur-Tax) And Corporation Profits Tax By Way Of Credit In Respect Of Foreign Tax.
Interpretation.
1. (1) In this Schedule, except where the context otherwise requires—
“arrangements” means arrangements for the time being in force by virtue of section 44 of this Act or of section 12 of the Finance Act, 1950 (No. 18 of 1950), or of section 14 of the Finance Act, 1955 (No. 13 of 1955);
“income tax” includes sur-tax;
“income”, in relation to corporation profits tax, means profits;
“total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts;
“the Irish taxes” means income tax (including sur-tax) and corporation profits tax;
“foreign tax” means, in relation to any territory in regard to which arrangements have the force of law, any tax chargeable under the laws of that territory for which credit may be allowed under the arrangements.
(2) Any reference in this Schedule to foreign tax shall be construed, in relation to credit to be allowed under any arrangements, as a reference only to tax chargeable under the laws of the territory in regard to which the arrangements are made.
General.
2. (1) Subject to the provisions of this Schedule, where, under the arrangements, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
(2) The credit to be allowed shall be first applied in reducing the amount of any corporation profits tax chargeable in respect of the income and, so far as it cannot be so applied, in reducing the income tax chargeable in respect thereof.
(3) Nothing in this paragraph authorises the allowance of credit against any Irish tax against which credit is not allowable under the arrangements.
Requirements as to incorporation and residence.
3. (1) Credit shall not be allowed against corporation profits tax unless the company in respect of whose income the corporation profits tax is chargeable is incorporated by or under the laws of the State.
(2) Credit shall not be allowed against income tax for any year of assessment unless the person in respect of whose income the tax is chargeable is resident in the State for that year.
Limit on total credit—corporation profits tax.
4. The amount of the credit to be allowed against corporation profits tax for foreign tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
Limit on total credit—income tax.
5. (1) The amount of the credit to be allowed against income tax for foreign tax in respect of any income shall not exceed the sum which would be produced by computing the amount of that income in accordance with the Income Tax Acts, and then charging it to income tax for the year of assessment for which the credit is to be allowed, but at the following rate, that is to say—
(a) in the case of a person whose income is chargeable to income tax but not to sur-tax, a rate ascertained by dividing the income tax payable by that person for that year by the amount of the total income of that person for that year;
(b) in the case of a person whose income is chargeable to sur-tax, the sum of the following rates—
(i) the rate which would have been the appropriate rate in his case if his income had been chargeable to income tax but not to sur-tax, and
(ii) the rate ascertained by dividing the sur-tax payable by him for that year by the amount of his total income for that year:
Provided that where, under the arrangements, credit is not to be allowed against sur-tax for the year, the rate shall be calculated in all cases as in the case of persons whose incomes are chargeable to income tax but not to sur-tax, and where, under the arrangements, credit is not to be allowed except against surtax for the year, the rate shall be that ascertained by dividing the sur-tax payable by the person in question for the year by the amount of his total income for the year.
(2) For the purpose of determining the said rate, the tax payable by any person for any year shall be computed without regard to any relief in respect of life assurance premiums and without any reduction thereof for any credit allowed or to be allowed under any arrangements having effect by virtue of section 44 of this Act, but shall be deemed to be reduced by any tax which, otherwise than under Rule 20 of the General Rules, the person in question is entitled to charge against any other person, and the total income of any person shall be deemed to be reduced by the amount of any income the income tax upon which that person is entitled to charge as aforesaid.
(3) Where credit for foreign tax falls to be allowed in respect of any income and any relief would, but for the provisions of this subparagraph, fall to be allowed in respect of that income under section 3 of the Finance Act, 1941 (No. 14 of 1941), the said relief shall not be allowed.
6. Without prejudice to the provisions of the last preceding paragraph, the total credit to be allowed to a person against income tax for any year of assessment shall not exceed the total income tax payable by the person in question for that year of assessment, less any tax which, otherwise than under Rule 20 of the General Rules, that person is entitled to charge against any other person.
Effect on computation of income of allowance of credit.
7. (1) Subject to the provisions of this paragraph, where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for foreign tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
(2) Where the income includes a dividend and, under the arrangements, foreign tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall for the purposes of corporation profits tax, be treated as increased by the amount of the foreign tax not so chargeable which falls to be taken into account in computing the amount of the credit.
(3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the foreign tax in respect of the income (including any foreign tax which, under subparagraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that foreign tax.
8. (1) Where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
(2) Where the income tax payable depends on the amount received in the State, the said amount shall be treated as increased by the amount of the credit allowable against income tax.
(3) Where the last preceding subparagraph does not apply—
(a) no deduction shall be made for foreign tax (whether in respect of the same or any other income), and
(b) where the income includes a dividend and under the arrangements foreign tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall be treated as increased by the amount of the foreign tax not so chargeable which falls to be taken into account in computing the amount of the credit, but
(c) notwithstanding anything in the preceding provisions of this subparagraph, where any part of the foreign tax in respect of the income (including any foreign tax which, under clause (b) of this subparagraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that foreign tax.
(4) In relation to the computation of the total income of a person for the purpose of determining the rate mentioned in paragraph 5 of this Schedule, the preceding provisions of this paragraph shall have effect subject to the following modifications:
(a) for the reference in subparagraph (2) to the amount of the credit allowable against income tax, there shall be substituted a reference to the amount of the foreign tax in respect of the income (in the case of a dividend foreign tax not chargeable directly or by deduction in respect of the dividend being left out of account), and
(b) clauses (b) and (c) of subparagraph (3) shall not apply,
and subject to those modifications shall have effect in relation to all income in the case of which credit falls to be allowed for foreign, tax under any arrangements.
Special provisions as to dividends.
9. Where, in the case of any dividend, foreign tax not chargeable directly or by deduction in respect of the dividend is, under the arrangements, to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the foreign tax not so chargeable which is to be taken into account shall be that borne by the body corporate paying the dividend upon the relevant profits in so far as it is properly attributable to the proportion of the relevant profits which is represented by the dividend.
The relevant profits are:
(a) if the dividend is paid for a specified period, the profits of that period;
(b) if the dividend is not paid for a specified period, but is paid out of specified profits, those profits;
(c) if the dividend is paid neither for a specified period nor out of specified profits, the profits of the last period for which accounts of the body corporate were made up which ended before the dividend became payable:
Provided that if, in a case falling under subparagraph (a) or subparagraph (c) of this paragraph, the total dividend exceeds the profits available for distribution of the period mentioned in the said subparagraph (a) or the said subparagraph (c), as the case may be, the relevant profits shall be the profits of that period plus so much of the profits available for distribution of preceding periods (other than profits previously distributed or previously treated as relevant for the purposes of this paragraph) as is equal to the excess; and for the purposes of this proviso the profits of the most recent preceding period shall first be taken into account, then the profits of the next most recent preceding period, and so on.
10. Where—
(a) the arrangements provide, in relation to dividends of some classes, but not in relation to dividends of other classes, that foreign tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes, in respect of the dividends, and
(b) a dividend is paid which is not of a class in relation to which the arrangements so provide,
then, if the dividend is paid to a company which controls, directly or indirectly, not less than one half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend were a dividend of a class in relation to which the arrangements so provide.
Miscellaneous.
11. Credit shall not be allowed under the arrangements against the Irish taxes chargeable in respect of any income of any person if the person in question elects that credit shall not be allowed in respect of that income.
12. Where, under the arrangements, relief may be given either in the State or in the territory in regard to which the arrangements are made in respect of any income and it appears that the assessment to income tax or to corporation profits tax made in respect of the income is not made in respect of the full amount thereof or is incorrect having regard to the credit, if any, which falls to be given under the arrangements, any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect thereof, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case VI of Schedule D.
13. (1) Subject to paragraph 14 of this Schedule, any claim for an allowance by way of credit for foreign tax in respect of any income shall be made in writing to the inspector of taxes not later than six years from the end of the relevant year of assessment, and, if the inspector objects to any such claim, it shall be heard and determined by the Special Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
(2) In this paragraph “the relevant year of assessment” means, in relation to credit for foreign tax in respect of any income, the year of assessment for which that income falls to be charged to income tax or would fall so to be charged if any income tax were chargeable in respect thereof.
14. Where the amount of any credit given under the arrangements is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the State or in the territory in regard to which the arrangements are made, nothing in the Income Tax Acts or in the enactments relating to corporation profits tax limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than six years from the time when all such assessments, adjustments and other determinations have been made, as are material in determining whether any, and if so what, credit falls to be given.
THIRD SCHEDULE.
Dividends Regarded as Paid out of Profits Accumulated Before Given Date.
1. (1) Subject to the provisions of the next following paragraph, a dividend shall be regarded for the purposes of section 51 of this Act and of this Schedule as paid wholly out of profits accumulated before a given date (hereafter in this Schedule referred to as the relevant date)—
(a) if it is declared for a period falling wholly before the relevant date,
(b) if there are no profits of the company arising in the period beginning with the relevant date and ending with the date on which the dividend is payable, or
(c) if, out of such profits of the company as arose in the said period beginning with the relevant date, no part is, having regard to paragraph 3 of this Schedule, available for payment of the dividend.
(2) Subject as aforesaid, where, out of such profits of the company as arose in the said period beginning with the relevant date, some part is, having regard to paragraph 3 of this Schedule, available for payment of the dividend but the total amount distributed in payment of the net dividend on all the shares of the class in question exceeds the said part of the profits, the dividend shall be regarded for the said purposes as paid out of profits accumulated before the relevant date to an extent which is the same as the proportion which the excess bears to the said total amount.
(3) For the purposes of this Schedule a dividend which is declared for a period falling partly before the relevant date, and partly after, shall be regarded as consisting of two dividends respectively declared for the two parts of the period and of amounts proportionate to those parts.
2. (1) Notwithstanding the provisions of the foregoing paragraph, a dividend shall not be regarded as paid to any extent out of profits accumulated before the relevant date—
(a) if it became payable within one year from that date, and
(b) if in the opinion of the Special Commissioners the annual rate of dividend on the shares in question in the said year—
(i) is not substantially greater than the annual rate of dividend on those shares in the period of three years ending on the relevant date, or
(ii) in a case where the shares in question were acquired in the ordinary course of a business of arranging public issues and placings of shares, represents a yield on the cost to the person receiving the dividend which is not substantially greater than the yield obtainable by investing in comparable shares the prices of which are quoted on stock exchanges in the State.
(2) For the purposes of clause (b) of the foregoing subparagraph the Special Commissioners shall have regard to all dividends paid on the shares in the respective periods, to any share-issue made in those periods to holders of the shares and, in a case under subclause (i) of the said clause (b) where the shares were not in existence three years before the relevant date, to the dividends paid on, and any share-issue made to holders of, any shares surrendered in exchange for the first-mentioned shares or in right of which the first-mentioned shares were acquired, and shall take such averages and make such adjustments as may appear to them to be required for a fair comparison.
3. (1) The part of the profits of the company arising in the period beginning on the relevant date and ending on the date on which a dividend is payable which is available for payment of the dividend shall be determined as follows.
(2) There shall be deducted from the said profits such amount, whether fixed or proportionate to the amount of the profits, as in the opinion of the Special Commissioners ought justly and reasonably to be treated as set aside for payment of dividends on any other class of shares in the company, having regard to the respective rights attaching to the shares and on the assumption that the total amount available for distribution by way of net dividend on all the shares in the company over any period will be proportionately greater or less than the profits of the company arising in the period beginning on the relevant date and ending on the date on which the dividend mentioned in the foregoing subparagraph is payable, according as the first-mentioned period is longer or shorter than the second-mentioned period.
(3) In a case where, in the period beginning on the relevant date and ending on the date on which the dividend is payable, no previous dividend became payable on the shares of the class in question, the whole of the profits of the company arising in the period, less any deduction to be made under the last foregoing subparagraph, shall be regarded as available for payment of the dividend.
(4) If any previous dividend became payable in the said period on the same shares, there shall be determined in accordance with the foregoing paragraphs the extent, if any, to which that previous dividend is to be regarded as paid out of profits accumulated before the relevant date, and the profits of the company arising in the said period, less any deduction to be made as aforesaid, shall be regarded as primarily available for payment of the net amount of that previous dividend so far as it is not regarded as paid out of profits accumulated before the relevant date and only such balance, if any, as remains shall be regarded as available for payment of the later dividend.
(5) Where under subparagraph (2) of this paragraph it falls to the Special Commissioners to determine what should be set aside for payment of dividends on shares of any class, and dividends on shares of that class have been treated under this Schedule as paid to any extent out of profits accumulated before the relevant date, the Special Commissioners may take that fact into account and reduce the amount to be so set aside accordingly.
4. (1) For the purposes of this Schedule the profits of a company arising in a given period shall be determined as follows.
(2) The said profits shall be the income of the company for the period diminished by—
(a) the income tax actually borne by the company for any year of assessment in the said period (including any sur-tax borne by the company under section 21 of the Finance Act, 1922, and the First Schedule to that Act), and
(b) the corporation profits tax payable by the company for any accounting period in the said period:
Provided that where relief has been afforded to the company under section 12 of the Finance Act, 1950 (No. 18 of 1950), section 14 of the Finance Act, 1955 (No. 13 of 1955) or section 44 of this Act, references in this subparagraph to tax actually borne or to tax payable shall be construed as references to the tax which would have been borne or payable if that relief had not been given.
(3) In ascertaining for the purposes of this paragraph the amount of income tax and corporation profits tax by which the income of the company for the period is to be diminished, any tax on the amount to be deducted under clause (d) of subparagraph (3) of paragraph 5 of this Schedule shall be left out of account.
5. (1) For the purposes of this Schedule the income of the company for a given period shall be determined as follows.
(2) There shall be computed the aggregate amount—
(a) of any profits or gains arising in the period from any trade carried on by the company computed in accordance with the provisions applicable to Case I of Schedule D, and
(b) of any income for any year of assessment in the period (computed in accordance with the provisions of the Income Tax Acts) other than profits or gains arising from any such trade.
(3) There shall be deducted from the said aggregate amount the sum of the following amounts, that is to say—
(a) any loss sustained by the company in the period in any such trade (computed in the same manner as profits or gains under the provisions applicable to Case I of Schedule D),
(b) any allowances in respect of any such trade under Rule 6 of the Rules applicable to Cases I and II of Schedule D, subsection (3) of section 5 or section 6 of the Finance Act, 1946 (No. 15 of 1946), Part V of the Finance Act, 1956 (No. 22 of 1956), Part IV of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), or Part V of the Finance Act, 1957 (No. 20 of 1957), for any year of assessment in the period,
(c) any payments made by the company in any year of assessment in the period to which Rule 19 or Rule 21 of the General Rules applies, other than payments which are deductible in computing the profits or gains or losses of a trade carried on by it, and
(d) if the company is not engaged in carrying on such a trade as is mentioned in subsection (1) of section 51 of this Act and has received in a year of assessment in the period a dividend (being a dividend which, on or after the 19th day of June, 1958, the company became entitled to receive) which, if the company had been engaged in such a trade, would have been required by the said subsection (1) to be brought into account to any extent as mentioned therein, such amount as would, after deduction of income tax at the rate authorised to be deducted by Rule 20 of the General Rules, be equal to the amount which would have been so required to be brought into account,
and the balance shall be the income of the company for the period.
6. Any reference in paragraph 4 or 5 of this Schedule to an amount for a year of assessment in the period in question shall be taken as a reference to the full amount for any year of assessment falling wholly within the period and a proportionate part of the amount (on a time basis) for any year of assessment falling partly within that period, and the reference therein to corporation profits tax payable for any accounting period in the said period shall be construed in a corresponding manner.
FOURTH SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short Title | Extent of Repeal | Date of Repeal |
(1) | (2) | (3) | (4) |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918. | In paragraph (c) of subsection (1) of section 103, the words “living with her husband, or a married woman whose husband is not accountable for the payment of any tax charged on her,”; section 171; subsections (5) and (6) of section 220; in section 237, the words “married woman,”; Rule 8 of the Rules applicable to Schedule B; Rule 16 of the General Rules. | The 6th day of April, 1958. |
10 & 11 Geo. 5, c. 18 | Finance Act, 1920. | Section 25. | The 6th day of April, 1958. |
No. 14 of 1942. | Finance Act, 1942. | Section 22. | The 1st day of April, 1958. |
No. 35 of 1945. | Finance (Miscellaneous Provisions) Act, 1945. | Section 2. | The 1st day of April, 1958. |
No. 15 of 1951. | Subsection (4) of section 4. | The 6th day of April, 1958. |