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Uimhir 25 de 1975
AN tACHT CÁNACH RACHMAIS, 1975
[An tiontú oifigiúil]
Léiriú.
1.—(1) San Acht seo ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “duine cuntasach” duine atá cuntasach i gcáin a íoc de bhua alt 14;
ciallaíonn “duine inmheasúnaithe” pearsa aonair, iontaobhas lánroghnach nó cuideachta neamhthrádála phríobháideach;
folaíonn “leanbh”—
(a) leasleanbh;
(b) leanbh a uchtaíodh—
(i) faoi na hAchtanna Uchtála, 1952 go 1974; nó
(ii) faoi dhlí uchtála, seachas na hAchtanna Uchtála, 1952 go 1974, is uchtáil a bhfuil léi, san áit a bhfuil feidhm ag an dlí, an éifeacht chéanna go substaintiúil i ndáil le cearta maoine (lena n-áirítear an dlí comharbais) atá le huchtáil faoi na hAchtanna Uchtála, 1952 go 1974, sa Stát i ndáil leis na cearta sin;
agus measfar gur leanbh leis an uchtóir nó leis na huchtóirí, a rugadh dó nó dóibh de phósadh dleathach, agus nach leanbh le haon duine eile, an leanbh sin;
ciallaíonn “na Coimisinéirí” na Coimisinéirí Ioncaim;
ciallaíonn “iontaobhas lánroghnach” aon diúscairt a ndéantar dá bíthin, dá bua nó dá droim maoin a theachtadh ar iontaobhas le ioncam nó caipiteal nó le cuid d'ioncam nó de chaipiteal na maoine a chur chun sochair, nó le cumhacht sin a chur chun sochair, d'aon duine nó daoine nó d'aon duine amháin nó níos mó de líon nó d'aicme daoine cibé acu de rogha na n-iontaobhaithe nó aon duine eile é agus d'ainneoin cumhacht a bheith ann an t-ioncam go léir nó aon chuid den ioncam a charnadh agus chun críocha an mhínithe seo folaíonn “diúscairt” aon diúscairt cibé acu trí ghníomhas nó trí uacht agus aon chúnant, comhaontú nó comhshocraíocht cibé acu le scríbhinn nó gan scríbhinn a rinneadh;
ciallaíonn “teideal seilbhe” ceart láithreach chun sealúchais mhaoine i gcodarsna cheart den sórt sin san am le teacht, agus gan dochar do ghinearáltacht a bhfuil anseo roimhe seo measfar freisin, chun críocha an Achta seo, teideal seilbhe a bheith ag duine—
(a) chun maoin atá cuimsithe in ionstraim a fhéadann sé a chúlghairm, agus
(b) chun leasa nó scaire i gcomhpháirtíocht, i gcomhthionóntacht nó in eastát duine éagtha inar comhpháirtí, comhthionónta nó tairbhí, de réir mar a bheidh, é,
ach ní mheasfar teideal seilbhe a bheith aige chun leasa fheifigh go dtí go dtarlóidh teagmhas trína scoireann an leas sin de bheith ina leas feifeach agus chun críocha an mhínithe seo folaíonn “leas feifeach” eastát i bhfuíoll nó i bhfrithdhílse ach ní fholaíonn sé—
(i) fuíoll atá feifeach ar fhoirceannadh léasa,
(ii) frithdhílse atá feifeach ar fhoirceannadh leasa theoranta a bhunaigh an duine;
forléireofar “leas teoranta” de réir alt 3 (5) (b);
ciallaíonn “margadhluach”, i ndáil le maoin, margadhluach na maoine arna fhionnadh de réir alt 8 nó 9 de réir mar a bheidh;
ciallaíonn “leanbh mionaoiseach” leanbh nach bhfuil 21 bliain d'aois slánaithe aige ar an dáta luachála iomchuí agus nár phós ar an dáta sin nó roimhe;
ciallaíonn “margadhluach glan”, i ndáil le haon mhaoin, margadhluach glan na maoine sin arna fhionnadh de réir alt 10 nó 11, de réir mar a bheidh;
tá le “gnáthchónaí” an bhrí chéanna atá leis sna hAchtanna Cánach Ioncaim agus pearsa aonair a raibh gnáthchónaí air sa Stát ar feadh bliana dar chríoch dáta luachála measfar gnáthchónaí a bheith air sa Stát ar an dáta luachála sin;
ciallaíonn “maoin phearsanta” aon mhaoin seachas maoin réadach;
ciallaíonn “ionadaí pearsanta” seiceadóir nó riarthóir duine éagtha de thuras na huaire agus folaíonn sé aon duine a ghlacann seilbh ar mhaoin duine éagtha nó a idirláimhsíonn an mhaoin sin, agus folaíonn sé freisin aon duine a bhfuil aige, i ndáil leis an éagach, faoi dhlí tíre eile, aon fheidhmeanna ar comhréir le feidhmeanna seiceadóra nó riarthóra chun críocha riaracháin faoi dhlí an Stáit;
tá le “cuideachta neamhthrádála phríobháideach” an bhrí a shanntar dó le halt 6 (3);
folaíonn “maoin” leasanna agus cearta d'aon chineál;
ciallaíonn “maoin réadach” maoin réadach agus maoin airnéise réadaí agus folaíonn sé maoin réadach agus maoin airnéise réadaí atá faoi réir iontaobhais díola agus a bhfuil teideal tairbhiúil seilbhe chuici ag pearsa aonair nó ag duine inmheasúnaithe eile nach bhfuil a mhaoin lasmuigh den Stát faoi dhliteanas cánach;
ciallaíonn “cáin” cáin rachmais is inmhuirearaithe de bhua an Achta seo;
ciallaíonn “dáta luachála”, i ndáil le haon bhliain, an 5ú lá d'Aibreán an bhliain sin.
(2) Chun críocha an Achta seo, measfar fearchéile agus banchéile a bheith in aontíos le chéile ar dháta luachála, mura rud é ar an dáta sin—
(a) go bhfuil siad scartha ó chéile faoi ordú ó chúirt dlínse inniúla nó le gníomhas idirscartha, nó
(b) go bhfuil siad scartha ó chéile iarbhír in imthosca a thugann gur dóigh gur buanscaradh é.
(3) San Acht seo—
(a) aon tagairt d'alt is tagairt í d'alt den Acht seo mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe;
(b) aon tagairt d'fho-alt, do mhír nó d'fhomhír, is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil ina bhfuil an tagairt mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe;
(c) aon tagairt d'aon achtachán eile déanfar, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
Muirearú cánach rachmais.
2.—Faoi réir forálacha an Achta seo agus aon rialachán faoi, déanfar, le héifeacht amhail ar an agus ón 5ú lá d'Aibreán, 1975, cáin, dá ngairfear cáin rachmais, a mhuirearú, a thobhach agus a íoc in aghaidh na bliana ar mhargadhluach glan na maoine inchánach a bheidh ar an dáta luachála gach bliain ag gach duine imheasúnaithe agus is é an ráta cánach aon faoin gcéad den mhargadhluach glan sin.
Rachmas inchánach pearsan aonair.
3.—(1) Faoi réir forálacha an Achta seo, áireofar i rachmas inchánach pearsa aonair ar sa Stát atá sainchónaí agus gnáthchónaí air ar an dáta luachála an mhaoin go léir, cibé áit a bhfuil sí, a bhfuil teideal tairbhiúil seilbhe aige chuici ar an dáta sin.
(2) Faoi réir forálacha an Achta seo, ní áireofar i rachmas inchánach pearsan aonair seachas pearsa aonair ar sa Stát atá sainchónaí agus gnáthchónaí air ar an dáta luachála ach an mhaoin sa Stát a bhfuil teideal tairbhiúil seilbhe aige chuici ar an dáta sin.
(3) I gcás ina n-áirítear leas is leas teoranta i maoin a bhfuil teideal tairbhiúil seilbhe chuici ag pearsa aonair, is maoin a bhfuil teideal tairbhiúil seilbhe chuici ag an bpearsa aonair an mhaoin go léir nó an chuid iomchuí den mhaoin ina bhfuil an leas teoranta nó ar a bhfuil sé muirearaithe nó urraithe nó a bhfuil an phearsa aonair i dteideal go muirearófaí nó go n-urrófaí amhlaidh uirthi é; agus, más é atá i leas teoranta pearsa aonair ar sa Stát atá sainchónaí agus gnáthchónaí air blianacht nó íocaíocht thréimhsiúil eile nach bhfuil muirearaithe ná urraithe ar aon mhaoin, is maoin inchánach de chuid na pearsan aonair cibé suim a thabharfadh, da n-infheisteofaí í ar an dáta luachála san urrús Rialtais is deireanaí a eisíodh roimh an dáta sin le haghaidh suibscríobh sa Stát agus is infhuascailte tráth nach luaithe ná 10 mbliana tar éis an dáta eisiúna, ar bhonn an toraidh reatha ar an urrús, ioncam bliantúil ar cóimhéid leis an mblianacht nó leis na tsuim thréimhsiúil eile a fuarthas sa dá mhí dhéag roimh an dáta luachála:
Ar choinníoll, i gcás blianachta a ceannaíodh, go mbeidh de rogha ag an mblianachtóir—
(a) go ndéileálfar chun críocha an fho-ailt seo mar bhlianacht nach bhfuil muirearaithe ná urraithe ar aon mhaoin le cibé cuid den bhlianacht cheannaithe a meastar gur ioncam é chun críocha na nAchtanna Cánach Ioncaim, agus
(b) ina theannta sin, go ndéileálfar mar chuid dá rachmas inchánach leis an gcion den chomaoin i leith an bhlianacht a cheannach is ionann agus an coibhneas idir iarmhéid na blianachta ceannaithe (tar éis an méid sin di dá dtagraítear mír (a) a asbhaint) agus an bhlianacht iomlán.
(4) Chun críocha an Achta seo, i gcás ina n-áirítear sa mhaoin a bhfuil teideal tairbhiúil seilbhe ag pearsa aonair chuici frithdhílse atá feifeach ar fhoirceannadh leasa theoranta, measfar teideal seilbhe a bheith ag an bpearsa aonair féin chun an leasa theoranta sin agus beidh feidhm dá réir sin ag forálacha an ailt seo.
(5) Chun críocha an Achta seo—
(a) (i) pearsa aonair nach bhfuil sainchónaí air sa Stát ar dháta luachála agus nach bhfuil tar éis cónaí sa Stáit ar feadh tréimhse nach lú ná—
(I) 183 lá sa bhliain dar críoch an dáta sin, agus
(II) 183 lá i ngach ceann de shé bliana nó níos mó de na naoi mbliana díreach roimh an mbliain sin.
measfar sainchónaí agus gnáthchónaí a bheith air sa Stát ar an dáta luachála sin;
(ii) pearsa aonair a raibh sainchónaí agus gnáthchónaí air sa Stát ar dháta luachála, measfar, d'ainneoin é do scor de shainchónaí a bheith air sa Stát tar éis an dáta sin, sainchónaí a bheith air sa Stát ar na trí dháta luachála díreach i ndiaidh an dáta luachála sin:
Ar choinníoll nach mbainfidh an fhomhír seo le pearsa aonair lena mbaineann fomhír (i).
(b) measfar teideal a bheith ag pearsa aonair chun leasa is leas teoranta in aon chás inarb éigean—
(i) an t-ioncam, nó cuid den ioncam, más ann, nó blianacht nó íocaíocht thréimhsiúil eile as ioncam maoine nach bhfuil teideal iomlán aige chuici, nó
(ii) blianacht nó íocaíocht thréimhsiúil eile nach bhfuil muirearaithe ná urraithe ar aon mhaoin,
a íoc leis nó a chur chun tairbhe dó i rith aon tréimhse ama (lena n-áirítear tréimhse is inchinnte faoi threoir báis duine) dar tosach an dáta luachála iomchuí nó dáta roimhe sin agus dar críoch an dáta luachála iomchuí nó dáta dá éis sin (cibé acu is dáta nó nach dáta sa tréimhse sin an dáta sin) agus, chun críocha fhomhír (i) den mhír seo, measfar ioncam do theacht as maoin a bhfuil teideal tairbhiúil seilbhe ach nach bhfuil teideal iomlán ag duine chuici agus measfar an t-ioncam a bheith iníoctha leis nó inchurtha chun tairbhe dó agus forléireofar “leas teoranta” dá réir sin.
(c) ciallaíonn “an chuid iomchuí”, i ndáil le maoin dá dtagraítear i bhfo-alt (3), an chuid sin den mhaoin a bhfuil idir í agus an mhaoin iomlán an coibhneas céanna atá idir ioncam comhiomlán an leasa theoranta dá dtagraítear i gcéaduair i bhfo-alt (3) agus ioncam comhiomlán na maoine iomláine, agus measfar an chuid iomchuí de gach uile mhír maoine dá bhfuil sa mhaoin chomhiomlán a bheith ar áireamh sa mhaoin a bhfuil teideal tairbhiúil seilbhe ag an bpearsa aonair chuici.
Rachmas inchánach pearsana aonair áirithe a chomhshuimiú.
4.—(1) Chun críocha an Achta seo, folóidh an mhaoin a bhfuil teideal tairbhiúil seilbhe ag pearsa aonair chuici ar dháta luachála an mhaoin go léir, freisin, a bhfuil teideal tairbhiúil seilbhe chuici—
(a) ag banchéile na pearsan aonair, má bhíonn sí in aontíos leis ar an dáta luachála, agus
(b) ag leanaí mionaoiseacha (más ann) na pearsan aonair,
ar an dáta luachála;
Ar choinníoll i gcás inarb amhlaidh, ar dháta luachála, nach bhfuil banchéile in aontíos lena fearchéile, nó go bhfuil ceachtar acu marbh, go bhfolóidh an mhaoin a bhfuil teideal seilbhe chuici ag ceachtar acu nó ag an marthanóir an mhaoin a bhfuil teideal tairbhiúil seilbhe chuici ag leanbh mionaoiseach leis na tuismitheoirí sin má bhíonn, agus amháin má bhíonn, coimeád an linbh ag an tuismitheoir sin ar an dáta sin.
(2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:
Ar choinníoll gurb é an phearsa aonair is inchuntais go príomha i gcónaí faoi alt 14 i gcáin a íoc ar an rachmas inchánach a chomhshuimeofar faoin alt seo d'ainneoin aon chionroinnt a bheidh déanta faoin bhfo-alt seo.
Rachmas inchánach iontaobhais lánroghnaigh.
5.—(1) (a) Aireofar i rachmas inchánach iontaobhais lánroghnaigh ar dháta luachála an mhaoin go léir sa Stát atá ar áireamh san iontaobhas ar an dáta luachála.
(b) Aireofar freisin i rachmas inchánach iontaobhais lánroghnaigh ar dháta luachála aon mhaoin lasmuigh den Stát atá ar áireamh san iontaobhas ar an dáta luachála in aon chás—
(i) inar sa Stát atá cónaí agus sainchónaí agus gnáthchónaí ar an socraitheoir ar an dáta sin.
(ii) inar sa Stát a bhí sainchónaí agus gnáthchónaí ar an socraitheoir nuair a bunaíodh an t-iontaobhas,
(iii) más le huacht a bunaíodh an t-iontaobhas, inar sa Stát a bhí sainchónaí ar an socraitheoir ar dháta a bháis, nó
(iv) inar sa Stát atá sainchónaí agus gnáthchónaí ar na príomh-chuspóirí faoin iontaobhas ar an dáta luachála sin.
(c) I gcás gan feidhm a bheith ag aon cheann de na fomhíreanna i mír (b), ní áireofar i rachmas inchánach iontaobhais lánroghnaigh (i dteannta na maoine go léir sa Stát atá ar áireamh san iontaobhas ar an dáta luachála) ach an cion sin (más aon chion é) den mhaoin lasmuigh den Stát atá ar áireamh san iontaobhas ar an dáta luachála atá comhionann leis an gcomhréir atá idir an líon de na príomh-chuspóirí faoin iontaobhas a bhfuil sainchónaí agus gnáthchónaí orthu sa Stát agus an líon iomlán príomhchuspóirí faoin iontaobhas.
(2) I gcás, áfach, inarb iad is príomh-chuspóirí faoi iontaobhas lánroghnach leanbh nó leanaí de phósadh i dteannta nó d'éagmais a thuismitheora nó a thuismitheoirí nó a dtuismitheora nó a dtuismitheoirí (nó marthanóirí nó marthanóra na ndaoine sin), agus go bhfuil leanbh mionaoiseach, is duine de na leanaí sin, beo ar an dáta luachála iomchuí, ansin, maidir leis an maoin atá ar áireamh san iontaobhas—
(a) más dáta i rith comhshaol na bpáirtithe sa phósadh an dáta luachála, measfar gur maoin í a bhfuil teideal tairbhiúil seilbhe chuici ag an bhfearchéile:
Ar choinníoll, más dáta é nuair nach mbeidh an fearchéile agus an banchéile in aontíos le chéile agus nach cuspóir don iontaobhas an fearchéile, go measfar gur maoin a bhfuil teideal tairbhiúil seilbhe chuici ag an mbanchéile an mhaoin atá ar áireamh san iontaobhas,
(b) más dáta i rith saol an pháirtí mharthanaigh sa phósadh an dáta luachála, measfar gur maoin í a bhfuil teideal tairbhiúil seilbhe chuici ag an bpáirtí sin, agus
(c) más dáta an dáta luachála nach cuspóir don iontaobhas ceachtar páirtí sa phósadh nó más dáta é tar éis bhás an pháirtí mharthanaigh sa phósadh, measfar gur maoin í a bhfuil teideal tairbhiúil seilbhe chuici i scaireanna comhionanna ag leanaí mionaoiseacha an phósta nó gur maoin í a bhfuil teideal tairbhiúil seilbhe chuici ag leanbh mionaoiseach aonair an phósta, mura maireann ach leanbh amháin den sórt sin,
agus beidh feidhm ag alt 3, in ionad fho-alt (1), maidir leis an maoin sin.
(3) I gcás ina suífear chun sástacht na gCoimisinéirí iontaobhas lánroghnach a bheith ann ar dháta luachála chun tairbhe eisiatach—
(a) do pháirtí amháin nó don dá pháirtí i bpósadh, nó
(b) do phearsa aonair ainmnithe amháin nó níos mó, ar an gcúis go bhfuil an phearsa aonair sin nó na pearsana aonair sin go léir, mar gheall ar aois, éagumas nó míbharrainn neamhinniúil ar a ghnóthaí nó a ngnóthaí féin a riaradh, nó ar aon chúis eile den tsamhail chéanna is leor, i dtuairim na gCoimisinéirí, chun na sochair a thugtar leis an bhfo-alt seo a fhíréanú,
agus nár thairbhigh aon duine eile den iontaobhas sin, measfar, maidir leis an maoin atá ar áireamh san iontaobhas ar an dáta luachála sin, gur maoin í a bhfuil teideal tairbhiúil seilbhe chuici ag an bpáirtí nó ag an bpearsa aonair réamhráite, nó, má bhíonn níos mó ná páirtí nó pearsa aonair amháin ann, a bhfuil teideal tairbhiúil seilbhe chuici i scaireanna comhionanna ag na páirtithe nó ag na pearsana aonair sin agus beidh feidhm ag alt 3, in ionad fho-alt (1), maidir leis an maoin sin.
(4) San alt seo—
ciallaíonn “cuspóir”, i ndáil le hiontaobhas lánroghnach, duine a ndéantar, nó a bhféadfar, tráth ar bith, ioncam nó caipiteal, nó aon chuid d'ioncam nó de chaipiteal, mhaoin an iontaobhais a fheidhmiú chun tairbhe dó;
ciallaíonn “príomh-cuspóirí”, i ndáil le hiontaobhas lánroghnach, cibé cuspóirí de chuid an iontaobhais a mhaireann ar an dáta luachála iomchuí agus arb í an chéim chéanna de ghaol fola atá acu leis an socraitheoir (is céim de ghaol fola leis an socraitheoir is gaire ná a bhfuil ag aon duine eile de chuspóirí an iontaobhais a mhaireann ar an dáta sin) agus, mura bhfuil aon chuspóirí de chuid an iontaobhais ann ar an dáta sin a bhfuil an gaol sin acu leis an socraitheoir, ciallaíonn sé cuspóirí uile an iontaobhais a mhaireann ar an dáta sin, agus—
(a) i gcás inar cuspóir don iontaobhas nó ina n-áirítear ar chuspóirí an iontaobhais comhlacht daoine, measfar gur cuspóirí de chuid an iontaobhais comhaltaí an chomhlachta daoine sin, agus
(b) chun críocha an mhínithe seo—
(i) measfar an chéim chéanna de ghaol fola a bheith idir céile an tsocraitheora agus an socraitheoir atá ag leanaí an tsocraitheora leis agus measfar an chéim chéanna de ghaol fola a bheith idir céile duine agus an socraitheoir atá ag an duine leis,
(ii) ciallaíonn “comhlacht daoine” aon chomhlacht polaiteach, corpraithe nó coláisteach, agus aon chuideachta, comhpháirtíocht, bráithreachas, comhaltacht agus cumann daoine, corpraithe nó neamhchorpraithe;
folaíonn “socraitheoir”, i ndáil le hiontaobhas lánroghnach, duine a sholáthair maoin atá ar áireamh san iontaobhas agus measfar gur sholáthair duine an mhaoin atá ar áireamh san iontaobhas má sholáthair sé í go díreach nó go hindíreach agus go háirithe (ach gan dochar do ghinearáltacht a bhfuil anseo roimhe seo) má rinne sé nó má ghlac sé air féin maoin a sholáthar go díreach nó go hindíreach chun críocha an iontaobhais, nó má rinne sé socrú cómhalartach le haon duine eile go soláthródh an duine sin maoin chun críocha an iontaobhais agus, in aon chás ina mbeidh níos mó ná socraitheoir amháin ann, measfar gur socraitheoir gach duine acu a mhéid a sholáthair sé amhlaidh an mhaoin atá ar áireamh san iontaobhas agus measfar iontaobhas a bheith bunaithe de réir mar a bheidh agus nuair a bheidh agus a mhéid a bheidh maoin soláthraithe amhlaidh ag socraitheoir.
(5) Chun críocha an ailt seo, beidh feidhm ag alt 3 (3) agus ag míreanna (b) agus (c) d'alt 3 (5), fara aon mhodhnuithe is gá, i ndáil le maoin atá ar áireamh in iontaobhas lánroghnach a fholaíonn leas ar leas teoranta é mar atá feidhm acu i ndáil le maoin a bhfuil teideal tairbhiúil seilbhe chuici ag pearsa aonair agus a fholaíonn leas ar leas teoranta é.
Rachmas inchánach cuideachta neamhthrádála príobháidí.
6.—(1) (a) Aireofar i rachmas inchánach cuideachta neamhthrádála príobháidí ar dháta luachála an mhaoin go léir sa Stát a bhfuil teideal tairbhiúil seilbhe chuici ag an gcuideachta ar an dáta luachála.
(b) Aireofar freisin i rachmas inchánach cuideachta neamhthrádála príobháidí ar dháta luachála aon mhaoin lasmuigh den Stát a bhfuil teideal tairbhiúil seilbhe chuici ag an gcuideachta ar an dáta luachála in aon chás—
(i) ar sa Stát atá an chuideachta corpraithe,
(ii) ar sa Stát atá lárionad éifeachtach bainistíochta na cuideachta, nó
(iii) ina bhfuil rialú na cuideachta ag pearsa aonair ar sa Stát atá sainchónaí agus gnáthchónaí air nó ag iontaobhaí iontaobhais lánroghnaigh a bhfuil a mhaoin go léir, cibé áit a bhfuil sí, inmhuirearaithe i leith cánach faoi alt 5 nó ag cuideachta atá corpraithe sa Stát nó ar sa Stát atá a lárionad éifeachtach bainistíochta nó atá faoi rialú mar a dúradh.
(2) Chun críocha an ailt seo, beidh feidhm ag alt 3 (3) agus ag míreanna (b) agus (c) d'alt 3 (5), fara aon mhodhnuithe is gá, i ndáil le maoin a bhfuil teideal tairbhiúil seilbhe chuici ag cuideachta neamhthrádála phríobháideach agus a bhfuil ar áireamh inti leas ar leas teoranta é mar atá feidhm acu i ndáil le maoin a bhfuil teideal tairbhiúil seilbhe chuici ag pearsa aonair agus a bhfuil ar áireamh inti leas ar leas teoranta é.
(3) San alt seo—
ciallaíonn “cuideachta” comhlacht corpraithe (cibé áit a bhfuil sé corpraithe)—
(a) nach mó ná caoga líon na scairshealbhóirí ann (gan fostaithe nach stiúrthóirí ar an gcuideachta ná aon scairshealbhóir atá ina scairshealbhóir mar ainmní ag úinéir tairbhiúil scaireanna a áireamh),
(b) nach de thoradh cuireadh poiblí suibscríobh le haghaidh scaireanna a d'eisigh sé aon chuid dá scaireanna, agus
(c) atá faoi rialú ag cuid nach mó ná cúigear daoine,
ach ní fholaíonn sé—
(A) comhlacht corpraithe (seachas cuideachta de réir brí alt 2 d'Acht na gCuideachtaí, 1963) a bunaíodh le hAcht ón Oireachtas nó faoi, ná
(B) cuideachta de réir brí alt 2 d'Acht na gCuideachtaí, 1963, atá faoi rialú Aire Stáit,
agus chun críocha an ailt seo—
(i) measfar cuideachta a bheith faoi rialú ag cuid nach mó ná cúigear daoine má fheidhmíonn aon chúigear nó aon chuid is lú ná cúigear daoine, le chéile, rialú, nó má fhéadann siad rialú a fheidhmiú, nó má tá siad i dteideal rialú a fháil, go díreach nó go hindíreach, ar an gcuideachta; agus chun na críche sin áireofar faoi seach mar dhuine aonair daoine is gaolta dá chéile, daoine is ainmnithe de chuid aon duine eile i dteannta an duine eile sin, daoine i gcomhpháirtíocht agus daoine a bhfuil leas acu in aon scaireanna nó oibleagáidí de chuid na cuideachta atá faoi réir aon iontaobhais nó is cuid d'eastát duine éagtha, agus
(ii) measfar rialú a bheith ag duine ar chuideachta tráth ar bith más rud é—
(I) go raibh aige an tráth sin rialú ar chumhachtaí vótála ar gach ceist nó ar aon cheist áirithe a bhain leis an gcuideachta i gcoitinne ar chumhachtaí iad a thabharfadh, dá bhfeidhmeofaí iad, tromlach na vótaí ab infheidhmithe ar an gceist, nó go bhféadfadh sé an tráth sin an rialú sin a fháil trí chumhacht a fheidhmiú an tráth sin ab infheidhmithe aige nó le hordú uaidh nó lena thoiliú,
(II) go raibh de chumas aige an tráth sin, nó go bhféadfadh sé an tráth sin trí chumhacht a fheidhmiú ab infheidhmithe aige nó le hordú uaidh nó lena thoiliú an cumas a fháil, aon chumhacht acu seo a leanas a fheidhmiú nó a bhfeidhmiú a rialú, is é sin le rá, cumhachtaí bhord stiúrthóirí na cuideachta nó stiúrthóra ceannais ar an gcuideachta, cumhacht tromlach stiúrthóirí na cuideachta nó stiúrthóir ceannais ar an gcuideachta a ainmniú, cumhacht urbhang a chur le ceapadh stiúrthóra ar an gcuideachta, nó cumhachtaí den chineál céanna,
(III) go raibh ceart aige an tráth sin cuid is mó ná leath mhéid iomlán díbhinní na cuideachta a fháil, dearbhaithe nó gan dearbhú, nó go raibh sé á bhfáil, agus chun críocha na fomhíre seo measfar go bhfolaíonn “díbhinn” ús ar aon bhintiúir de chuid na cuideachta, nó
(IV) go raibh leas aige an tráth sin i scaireanna nó i mbintiúir, nó i scaireanna agus i mbintiúir, de chuid na cuideachta dar luach ainmniúil comhiomlán méid ab ionann agus leath nó níos mó ná leath luach ainmniúil comhiomlán scaireanna agus bintiúir na cuideachta;
ciallaíonn “cuideachta neamhthrádála phríobháideach” cuideachta ar ioncam infheistíochta go hiomlán nó go formhór a hioncam sa dá mhí dhéag roimh an dáta luachála, is é sin le rá, ioncam nárbh ioncam tuillte é de réir brí alt 2 den Acht Cánach Ioncaim, 1967, dá mba phearsa aonair an chuideachta, agus ar mhaoin as ar tháinig an t-ioncam infheistíochta sin a maoin go hiomlán nó go formhór ar an dáta sin, agus, chun críocha an mhínithe seo, measfar, i gcás cuideachta nach cuideachta lena mbaineann fo-alt (1) (b), gur ioncam infheistíochta ioncam as maoin réadach sa Stát.
(4) (a) San alt seo—
folaíonn “ainmní” duine ar féidir a cheangal air a chumhacht vótála a fheidhmiú ar orduithe ó dhuine eile nó a shealbhaíonn a scaireanna, go díreach nó go hindíreach, thar ceann duine eile;
ciallaíonn “gaol”—
(i) fearchéile nó banchéile, nó
(ii) dírshinsear, dírshliochtach, uncail, aintín, deartháir, deirfiúr, sliochtach dearthár nó deirféar, nó banchéile nó fearchéile aon duine de na daoine sin;
folaíonn “scair”, i ndáil le cuideachta, aon leas i gcuideachta atá ar aon-chineál le scair sa chuideachta.
(b) Chun críocha an ailt seo measfar maidir le cuideachta atá faoi rialú aon duine amháin nó níos mó den phearsa aonair agus gaolta na pearsan aonair gur gaol don phearsa aonair í féin.
(5) Ní bhainfidh an t-alt seo le cuideachta neamhthrádála phríobháideach atá faoi rialú ag comhlacht corpraithe nach cuideachta neamhthrádála phríobháideach agus, chun críocha an fho-ailt seo, i gcás ina mbeidh ag comhlacht corpraithe (dá ngairtear an chéad chomhlacht corpraithe san fho-alt seo) rialú ar dhara comhlacht corpraithe agus go mbeidh rialú ag an dara comhlacht corpraithe ar chuideachta neamhthrádála phríobháideach, measfar rialú a bheith ag an gcéad chomhlacht corpraithe ar an gcuideachta neamhthrádála phríobháideach agus má bhíonn rialú ag tríú comhlacht corpraithe ar an gcéad chomhlacht corpraithe, measfar rialú a bheith ag an tríú comhlacht corpraithe ar an gcuideachta neamhthrádála phríobháideach, agus mar sin de.
Díolúine ag maoin áirithe.
7.—(1) Ní bheidh cáin iníoctha i leith na maoine seo a leanas ná ní rachmas inchánach an mhaoin sin—
(a) (i) teach cónaí, nó cuid de theach cónaí, a bhfuil teideal tairbhiúil seilbhe chuige ag pearsa aonair ar an dáta luachála iomchuí agus atá á áitiú aige mar a aon-áit nó a phríomh-áit chónaí, agus
(ii) talamh atá ag an bpearsa aonair sin le haghaidh a áitíochta agus a shealúchais féin mar aon leis an áit chónaí sin, mar gharraí nó tailte leis an áit chónaí sin, suas go dtí acra amháin (gan láthair an tí cónaí a áireamh) ar méid:
Ar choinníoll—
(I) i gcás teach cónaí, nó cuid de theach cónaí, a bhfuil cuid de á úsáid go príomha chun críocha trádála, gnó, gairme nó slí beatha nó ligthe, nach mbainfidh an mhír seo leis an gcuid a úsáidtear chun na gcríocha sin nó atá ligthe amhlaidh, agus
(II) i gcás níos mó ná teach cónaí amháin a bheith le háireamh i rachmas inchánach pearsan aonair faoi alt 4, nach mbainfidh an mhír seo ach le haon teach cónaí amháin;
(b) troscán agus earraí tí, arb iad na nithe iad is gnách a bheith i dteach cónaí, nó i gcuid de theach cónaí, lena mbaineann mír (a);
(c) beostoc a bhfuil teideal tairbhiúil seilbhe chuige ag duine is feirmeoir de réir brí alt 10;
(d) stoc folaíochta;
(e) an ceart chun aon sochar nó aon bhlianacht nó íocaíocht thréimhsiúil a fháil—
(i) faoi aon scéim chun sochair aoisliúntas a sholáthar ar scor a bunaíodh le haon achtachán nó faoi nó le haon ionstraim a rinneadh faoi aon achtachán nó fúithi;
(ii) faoi aon scéim aoisliúntas faoi choimirce de réir brí alt 235 (9) den Acht Cánach Ioncaim, 1967, nó faoi scéim iontaobhais nó faoi chuid de scéim iontaobhais a bheidh ceadaithe ag na Coimisinéirí faoi alt 235 nó 235A den Acht sin;
(iii) faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1974;
(iv) faoi chonradh a bheidh ceadaithe ag na Coimisinéirí le faoiseamh a thabhairt chun críocha alt 236 den Acht Cánach Ioncaim, 1967, maidir leis na préimheanna is iníoctha i leith an chonartha sin;
(v) dá ndéantar neamhshuim mar ioncam chun críocha na nAchtanna Cánach Ioncaim faoi fhorálacha alt 19 den Acht Airgeadais, 1973;
(f) maoin de chuid scéimeanna dá dtagraítear i bhfomhíreanna (i) agus (ii) de mhír (e);
(g) maoin atá ar áireamh in iontaobhas lánroghnach nó atá ar úinéireacht thairbhiúil ag cuideachta neamhthrádála phríobháideach, is iontaobhas nó cuideachta a bunaíodh nó a corpraíodh go heisiatach chun críocha carthanúla nó chun maoin a shealbhú is le scéim dá dtagraítear i bhfomhír (i) nó (ii) de mhír (e) nó maoin is ábhar d'iontaobhas a bunaíodh faoi scéim iontaobhais aonad chláraithe de réir brí an Achta um Iontaobhais Aonad, 1972, agus atá, ar an dáta luachála iomchuí, á sheoladh nó á seoladh go heisiatach chun na gcríocha sin nó chun na críche sin;
(h) aon urrús atá le háireamh i rachmas inchánach duine inmheasúnaithe ar an dáta luachála iomchuí i gcás nach mbeadh maoin ar bith de chuid an duine sin lasmuigh den Stát inmhuirearaithe i leith cánach ar an dáta sin; sa mhír seo ciallaíonn “urrús” aon urrús, stoc, bintiúr, stoc bintiúir, deimhniú muirir nó cineál eile urrúis a eisíodh, roimh dháta an Achta seo a rith nó dá éis, agus coinníoll leis go mbeidh sé díolmhaithe ó chánachas le linn dó bheith ar úinéireacht thairbhiúil seilbhe ag daoine nach bhfuil sainchónaí ná gnáthchónaí orthu sa Stát agus folaíonn sé aonaid de scéim iontaobhais aonad de réir brí alt 60 den Acht Airgeadais, 1973, agus aon stoc nó cineál eile urrúis lena mbaineann alt 92 den Acht sin;
(i) pictiúir, priontaí, leabhair, lámhscríbhinní, saothair ealaíne, seodra, bailiúcháin eolaíochta nó nithe eile nach sealbhaítear chun críocha trádála—
(i) ar dealraitheach do na Coimisinéirí, ar éileamh a dhéanamh chucu, gur díol spéise iad ó thaobh náisiúntachta, eolaíochta, staire nó ealaíne,
(ii) atá ar buanchoimeád sa Stát taobh amuigh de cibé asláithreachtaí sealadacha lasmuigh den Stát a bheidh ceadaithe ag na Coimisinéirí, agus
(iii) a bhfuil saoráidí réasúnacha ar fáil ina leith lena bhféadfaidh daoine den phobal nó comhlachtaí aitheanta nó comhlachais daoine breathnú orthu;
(j) garraithe sa Stát—
(i) ar dealraitheach do na Coimisinéirí, ar éileamh a dhéanamh chucu, gur díol spéise iad ó thaobh náisiúntachta, eolaíochta, staire nó ealaíne, agus
(ii) a bhfuil saoráidí réasúnacha ar fáil ina leith lena bhféadfaidh daoine den phobal nó comhlachtaí aitheanta nó comhlachais daoine breathnú orthu;
(k) crainn nó roschoill atá ag fás ar thalamh sa Stát agus atá ar an úinéireacht thairbhiúil chéanna leis an talamh;
(l) scaireanna i gcuideachta neamhthrádála phríobháideach i gcás ina bhfuil an mhaoin go léir, cibé áit a bhfuil sí, a bhfuil teideal tairbhiúil seilbhe chuici ag an gcuideachta, ar áireamh, de réir alt 6, i rachmas inchánach na cuideachta sin ar an dáta luachála iomchuí nó ina mbeadh sí ar áireamh amhlaidh mura mbeadh forálacha an ailt seo.
(2) D'ainneoin aon ní dá bhfuil i bhfo-alt (1), tabharfar do na Coimisinéirí cibé sonraí agus cibé faisnéis i ndáil leis an maoin dá dtagraítear san fho-alt sin a mbeadh ceangal ann é a thabhairt dá mba chuid de rachmas inchánach an duine inmheasúnaithe an mhaoin sin.
Margadhluach maoine.
8.—(1) San Acht seo, faoi réir na bhforálacha eile de, measfar gurb é margadhluach aon mhaoine an praghas a gheofaí, i dtuairim na gCoimisinéirí, ar an maoin sin dá ndíolfaí ar an margadh oscailte í ar an dáta luachála ar cibé modh agus faoi réir cibé coinníollacha ba dhóigh, le réasún, a tharraingeodh an praghas ab fhearr ar an maoin don díoltóir.
(2) Le linn margadhluach aon mhaoine a bheith á mheas, socróidh na Coimisinéirí praghas na maoine de réir an mhargadhluacha ar an dáta luachála iomchuí agus ní dhéanfaidh siad aon laghdú ar an meastachán toisc go ndearnadh an meastachán ar an mbonn go gcuirfear an mhaoin go léir ar an margadh an tráth céanna.
(3) Déanfaidh na Coimisinéirí margadhluach aon mhaoine a fhionnadh ar cibé modh agus ar cibé slí inar cuí leo agus féadfaidh siad a údarú do dhuine aon mhaoin a iniúchadh agus luach an chéanna a thuairisciú dóibh chun críocha an Achta seo agus tabharfaidh an duine a bheidh i gcúram nó i seilbh na maoine sin cead don duine a bheidh údaraithe amhlaidh í a iniúchadh cibé tráthanna réasúnacha is dóigh leis na Coimisinéirí is gá.
(4) I gcás ina gceanglóidh na Coimisinéirí go ndéanfaidh duine a ainmneoidh siad luacháil, íocfaidh na Coimisinéirí costais na luachála sin.
Margadhluach scaireanna i gcuideachtaí trádála príobháideacha.
9.—(1) I gcás ina n-áireofar i rachmas inchánach duine inmheasúnaithe ar dháta luachála scaireanna i gcuideachta thrádála phríobháideach is cuideachta faoi rialú an duine inmheasúnaithe sin ar an dáta sin, déanfaidh na Coimisinéirí margadhluach gach scaire den sórt sin a fhionnadh chun críocha cánach ionann is dá mba chuid í de chnuasach scaireanna ar leor a líon le go mbeadh rialú ar an gcuideachta ag úinéir an chnuasaigh.
(2) (a) Tagairt san alt seo do chuideachta faoi rialú duine inmheasúnaithe is tagairt í do chuideachta atá—
(i) más pearsa aonair an duine, faoi rialú aon duine nó daoine acu seo a leanas, is é sin le rá, an phearsa aonair, gaolta na pearsan aonair, ainmnithe na pearsan aonair nó ainmnithe gaolta na pearsan aonair,
(ii) más iontaobhas lánroghnach an duine, faoi rialú aon duine nó daoine acu seo a leanas, is é sin le rá, iontaobhaithe an iontaobhais, príomhchuspóirí an iontaobhais de réir brí alt 5 (4), gaolta na gcuspóirí sin, ainmnithe na gcuspóirí sin nó ainmnithe gaolta na gcuspóirí sin,
(iii) más cuideachta neamhthrádála phríobháideach an duine, faoi rialú na cuideachta neamhthrádála príobháidí sin nó daoine ag a bhfuil rialú na cuideachta neamhthrádála príobháidí sin.
(b) Chun críocha an ailt seo measfar maidir le cuideachta atá faoi rialú aon duine amháin nó níos mó den phearsa aonair agus gaolta na pearsan aonair gur gaol don phearsa aonair í féin.
(c) (i) San alt seo—
tá le “cuideachta”, “ainmní” agus “scair” na bríonna a shanntar dóibh faoi seach le halt 6;
ciallaíonn “rialú” rialú chun críocha alt 6 agus forléireofar focail ghaolmhara dá réir sin;
ciallaíonn “cuideachta thrádála phríobháideach” cuideachta de réir brí alt 6 nach cuideachta neamhthrádála phríobháideach.
(ii) Chun críocha fhomhír (i) forléireofar tagairtí san alt seo agus in alt 6 do ghaol mar thagairtí do dhuine is céile an duine nó leanbh mionaoiseach leis an duine ar i ndáil leis a úsáidtear an abairt.
(3) Chun críocha an ailt seo measfar, maidir le cuideachta, gur cuideachta í atá á rialú ag duine inmheasúnaithe ar dháta luachála más cuideachta í atá á rialú ag an duine sin ar an dáta sin nó má ba chuideachta í a bhí á rialú amhlaidh tráth ar bith sa tréimhse dhá mhí dhéag roimh an dáta sin agus a thiocfaidh, gan a bheith á rialú amhlaidh ar an dáta sin, chun a bheith á rialú amhlaidh arís tráth ar bith sa tréimhse dhá mhí dhéag tar éis an dáta sin.
Margadhluach glan maoine táirgiúla.
10.—(1) (a) Faoi réir fho-ailt (2) agus (3), déanfar margadhluach glan mhaoin lena mbaineann an fo-alt seo a fhionnadh—
(i) trí mhéid is ionann agus 50 faoin gcéad de mhargadhluach na maoine nó suim £100,000 cibé acu is lú a bhaint as margadhluach na maoine, agus
(ii) trí chion a bhaint, as an iarmhéid a bheidh fágtha ansin, d'aon fhiacha agus eirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin sin agus leis an ngnó a bhí á sheoladh i ndáil léi, nó a tabhaíodh ag fáil na maoine sin, agus atá, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), inbhainte as margadhluach na maoine, arb é an cion é is ionann agus an coibhneas idir an iarmhéid sin agus margadhluach na maoine.
(b) Baineann an fo-alt seo—
(i) le maoin talmhaíochta agus le hinnealra feirme atá ar áireamh i rachmas inchánach pearsan aonair ar feirmeoir é,
(ii) le báid iascaireachta atá ar áireamh i rachmas inchánach pearsan aonair, nó
(iii) le háitreabh óstáin atá ar áireamh i rachmas inchánach pearsan aonair.
(2) (a) I gcás, maidir le maoin talmhaíochta lena mbaineann fo-alt (1) agus atá i bhfoisceacht míle de limistéar uirbeach, ina suífear chun sástacht na gCoimisinéirí gur móide margadhluach na maoine sin a hard-acmhainn forbartha, déanfar a margadhluach, chun críche an fho-ailt sin, a fhionnadh trí 25 faoin gcéad a chur le luach talmhaíochta na maoine sin ar an dáta sin.
(b) Chun críocha an fho-ailt seo—
(i) measfar ard-acmhainn forbartha a bheith ag maoin talmhaíochta má shuitear chun sástacht na gCoimisinéirí gur dóigh go n-úsáidfear í le láithreacha a sholáthar le haghaidh tithe nó monarchana laistigh de chúig bliana ón dáta luachála iomchuí;
(ii) glacfar gurb é luach talmhaíochta aon mhaoine talmhaíochta a margadhluach dá mbeadh an mhaoin faoi réir conartha shuthain ag toirmeasc a húsáide seachas mar mhaoin talmhaíochta.
(c) San fho-alt seo ciallaíonn “limistéar uirbeach” limistéar is contae-bhuirg nó buirg eile, ceantar uirbeach, baile mór nó sráidbhaile.
(3) Déanfar margadhluach glan mhaoin sa Stát a úsáidtear go díreach ag cur fostaíochta ar fáil sa Stát (seachas maoin lena mbaineann fo-alt (1)) agus mhaoin arb éard í stoic nó scaireanna atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh—
(a) trí mhéid is ionann agus 20 faoin gcéad de mhargadhluach na maoine sin a bhaint as margadhluach na maoine sin, agus
(b) trí mhéid a bhaint as an iarmhéid a bheidh fágtha ansin is ionann agus 80 faoin gcéad de na fiacha agus de na heirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin agus leis an ngnó, más ann, a bhí á sheoladh i ndáil léi nó a tabhaíodh ag fáil na maoine sin agus is inbhainte, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), as margadhluach na maoine:
Ar choinníoll go mbainfidh an fo-alt seo le maoin lena mbaineann fo-alt (1) agus atá ar áireamh i rachmas inchánach pearsan aonair in aon chás inar lú margadhluach na maoine sin, dá bhfionnfaí de réir an fho-ailt seo é, ná an margadhluach glan arna fhionnadh de réir an fho-ailt sin:
Ar choinníoll freisin, i gcás maoin arb éard í stoc nó scaireanna i gcuideachta thrádála arb éard iad a sócmhainní ar fad nó go formhór ar an dáta luachála iomchuí áitreabh atá cláraithe sa chlár óstán a choimeádann Bord Fáilte faoi alt 24 den Acht um Thrácht Cuartaíochta, 1939, agus sócmhainní an ghnó a sheoltar san áitreabh sin, go mbeidh éifeacht leis an bhfo-alt seo, maidir leis an dáta luachála sa bhliain 1975 agus leis an dá dháta luachála díreach i ndiaidh an dáta luachála sin, ionann is dá gcuirfí “30 faoin gcéad” in ionad “20 faoin gcéad” i mír (a) agus “70 faoin gcéad” in ionad “80 faoin gcéad” i mír (b).
(4) San alt seo—
ciallaíonn “maoin talmhaíochta” talamh talmhaíochta, talamh féaraigh agus talamh coille sa Stát agus folaíonn sé freisin cibé foirgnimh feirme, tithe feirme agus maintithe (mar aon leis na tailte a áitítear ina dteannta) is de ghné is iomchuí don mhaoin ach ní fholaíonn sé maoin nach bhfuil, de bhua alt 7 (1) (a), cáin iníoctha ina leith;
ciallaíonn “feirmeoir” pearsa aonair ar sa Stát atá sainchónaí agus gnáthchónaí air agus arb amhlaidh maidir lena rachmas inchánach gur maoin talmhaíochta, innealra feirme, beostoc agus stoc folaíochta ar an gcéanna 75 faoin gcéad ar a laghad de mhargadhluach na maoine atá ar áireamh inti ar an dáta luachála, agus, chun críocha an mhínithe seo—
(a) déileáfar le beostoc agus le stoc folaíochta mar rachmas inchánach d'ainneoin alt 7, agus
(b) ní dhéanfar aon asbhaint as margadhluach maoine le haghaidh aon fhiacha nó eirí;
ciallaíonn “bád iascaireachta” soitheach cibé méid í agus cibé slí ina dtiomáintear í atá fruilithe ar fad le hiascaireacht mhara thráchtála;
ciallaíonn “áitreabh ostáin” an méid sin d'áitreabh, atá cláraithe sa chlár óstán a choimeádann Bord Fáilte faoi alt 24 den Acht um Thrácht Cuartaíochta, 1939, arb éard é cóiríocht seomraí leapa;
ciallaíonn “cuideachta thrádála” cuideachta atá corpraithe faoi dhlíthe an Stáit, nó cuideachta a choinníonn clár comhaltaí sa Stát, agus nach cuideachta neamhthrádála phríobháideach.
Margadhluach glan maoine eile.
11.—(1) Déanfar margadhluach glan mhaoin (seachas maoin lena mbaineann alt 10) atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh trí aon fhiacha agus eirí a bheidh dlite den duine inmheasúnaithe agus a bheidh amuigh ar an dáta luachála a bhaint as margadhluach na maoine ach ní dhéanfar aon asbhaint—
(a) i leith fiacha a thabhaigh an duine ná i leith eirí a bhunaigh an duine mura rud é gur thabhaigh an duine sin na fiacha sin nó gur bhunaigh sé na heirí sin bona fide ar chomaoin iomlán in airgead nó i luach airgid;
(b) i leith fiacha a thabhaigh an duine ná i leith eirí a bhunaigh an duine ag fáil maoin nach iníoctha, de bhua alt 7, cáin ina leith:
Ar choinníoll nach mbainfidh an mhír seo le fiacha ná le heirí a tabhaíodh ag fáil scaireanna roimh an 5ú lá d'Aibreán, 1975, i gcuideachtaí neamhthrádála príobháideacha lena mbaineann alt 7 (1) (l);
(c) i leith fiacha ná eirí a bhfuil ceart ina leith ag an duine inmheasúnaithe cúiteamh a fháil ó aon fhoinse eile mura rud é nach féidir an cúiteamh sin a fháil;
(d) i leith fiacha ná eirí is iníoctha tráth éigin san am le teacht nó a bhfuil íocaíocht teagmhasach ina leith ar theagmhas éigin tarlú san am le teacht mura rud é gur tabhaíodh na fiacha sin nó gur bunaíodh na heirí sin bona fide ar chomaoin iomlán in airgead nó i luach airgid;
(e) i leith teagmhais a bhfuil éifeacht acu ar an maoin ná
(f) i leith fiacha ná eirí nach bhfuil a n-íoc ná a n-urscaoileadh inchurtha i bhfeidhm leis an dlí.
(2) I gcás duine inmheasúnaithe nach iníoctha cáin i leith maoin leis, más ann, lasmuigh den Stát, ní thabharfar lamháltas faoin alt seo i ndáil le fiacha ná eirí a bheidh dlite den duine inmheasúnaithe do dhuine nó do dhaoine a chónaíonn lasmuigh den Stát (mura gceanglaítear, le conradh, iad a íoc sa Stát nó mura muirearaítear iad ar rachmas inchánach an duine inmheasúnaithe sin sa Stát) ach amháin a mhéid a shuífear, chun sástacht na gCoimisinéirí, nach leor lena n-íoc an mhaoin go léir lasmuigh den Stát.
(3) I gcás maoin banchéile pearsan aonair nó maoin linbh mhionaoisigh leis a bheith, de bhua alt 4, ar áireamh i rachmas inchánach na pearsan aonair sin, ní thabharfar lamháltas faoin alt seo ach i leith cibé fiacha nó eirí de chuid an bhanchéile nó an linbh mhionaoisigh ab inlamhála dá mba dhuine inmheasúnaithe is pearsa aonair an banchéile nó an leanbh mionaoiseach sin.
(4) Ní dhéanfar asbhaint faoin alt seo le haghaidh aon fhéich ná aon eire ar asbhaineadh cuid de faoi alt 10.
Luachanna ar a gcomhaontófar nó a chinnfear.
12.—(1) I gcás inar thug duine cuntasach an t-eolas go léir ba ghá le go bhféadfadh na Coimisinéirí margadhluach mhaoin réadach nó scaireanna, nach ndéileáiltear leo ar stocmhargadh, atá ar áireamh i rachmas inchánach duine inmheasúnaithe ar dháta luachála a fhionnadh agus go gcomhaontófar, de bhun iarratais i scríbhinn chun na gCoimisinéirí chuige sin, idir an duine agus na Coimisinéirí ar mhargadhluach na maoine sin ar an dáta luachála sin, déileálfar chun críocha an Achta seo leis an luach ar a gcomhaontófar amhlaidh mar mhargadhluach na maoine sin i lámha an duine inmheasúnaithe sin ar an dáta luachála sin agus ar an dá dháta luachála díreach i ndiaidh an dáta luachála sin:
Ar choinníoll nach mbeidh an margadhluach ar a gcomhaontófar amhlaidh ina cheangal in aon chás ina mainneofar fíorais ábhartha a nochtadh maidir le haon chuid de rachmas inchánach an duine inmheasúnaithe ná tráth ar bith roimh an tríú ceann de na dátaí luachála—
(a) i gcás maoine réadaí, go mbeidh aon athrú ar an tionacht faoina sealbhaítear, nó faoina ligtear, an mhaoin, nó aon athrú ar bith, is cuma éifeacht a bheith aige ar an maoin sin nó ar aon mhaoin eile nó gan a bheith, is athrú a thabharfadh méadú nó laghdú ábhartha ar an margadhluach de bhreis ar aon mhéadú nó laghdú a bhféadfaí bheith ag súil leis de ghnáth dá mba nár tharla an t-athrú sin, nó
(b) i gcás scaireanna den sórt sin, go mbeidh aon athrú ar chaipiteal na cuideachta lena mbaineann nó ar úinéireacht an chaipitil sin nó ar chearta na scairshealbhóirí inter se nó go raibh athrú ábhartha ar shócmhainní na cuideachta nó ar mhargadhluach na sócmhainní sin de bhreis ar aon athrú den sórt sin a bhféadfaí bheith ag súil leis de ghnáth,
agus, sna cásanna sin, go bhféadfaidh na Coimisinéirí margadhluach na maoine réadaí nó na scaireanna sin a fhionnadh arís do gach ceann de na dátaí luachála iomchuí.
(2) I gcás inar thug duine cuntasach an t-eolas go léir ba ghá le go bhféadfadh na Coimisinéirí margadhluach aon mhaoine ar dháta luachála a fhionnadh agus inar íoc sé an cháin a bhí dlite ar an dáta sin i leith na maoine, féadfaidh an duine sin iarratas a dhéanamh chun na gCoimisinéirí tráth nach luaithe ná dhá bhliain tar éis dáta na measúnachta faoin Acht seo ar dá bun a rinneadh an íocaíocht sin á iarraidh go gcinnfí margadhluach na maoine sin nó aon choda di ar an dáta luachála sin agus air sin déanfaidh na Coimisinéirí, a luaithe is féidir, an luach sin a chinneadh agus, chun críocha uile an Achta seo, is é an margadhluach a chinnfear amhlaidh margadhluach na maoine iomchuí ar an dáta luachála sin agus, faoi réir forálacha alt 23 nó 24, is margadhluach críochnaitheach é.
(3) Ní bheidh aon chomhaontú ná cinneadh faoin alt seo i leith aon mhaoin atá ar áireamh i rachmas inchánach duine inmheasúnaithe ina cheangal ach ar an duine sin agus ar na daoine go léir is daoine cuntasacha i ndáil le cáin is iníoctha ag an duine inmheasúnaithe sin sa cháil sin.
Eisiamh ón margadhluach glan.
13.—Chun críocha measúnaithe cánach, eisiafar ó mhargadhluach glan na maoine a áirítear i rachmas inchánach pearsan aonair ar dháta luachála—
(a) i gcás pearsa aonair a bhfuil a bhanchéile in aontíos leis ar an dáta sin, suim £100,000,
(b) i gcás pearsa aonair is baintreach fir nó baintreach ar an dáta sin agus a raibh a chéile nó a céile in aontíos leis an bpearsa aonair sin díreach roimh bhás an chéile sin, suim £90,000, agus
(c) i gcás pearsa aonair seachas—
(i) pearsa aonair lena mbaineann mír (a) nó (b),
(ii) bean phósta atá in aontíos lena fearchéile, nó
(iii) leanbh mionaoiseach lena mbaineann an coinníoll a ghabhann leis an alt seo,
suim £70,000:
Ar choinníoll go n-eisiafar freisin suim £2,500 i leith gach linbh mhionaoisigh i gcás ina mbeidh maoin, más ann, an linbh mhionaoisigh sin le háireamh i rachmas inchánach na pearsan aonair sin faoi alt 4.
Daoine cuntasacha.
14.—(1) Beidh na daoine seo a leanas cuntasach go príomha i gcáin a íoc—
(a) más pearsa aonair (seachas duine lena mbaineann mír (b)) an duine inmheasúnaithe, an phearsa aonair nó a ionadaí pearsanta,
(b) más leanbh mionaoiseach nó duine mímheabhrach ag a bhfuil caomhnóir nó cúramaí an duine inmheasúnaithe, an caomhnóir nó an cúramaí, de réir mar a bheidh,
(c) más iontaobhas lánroghnach an duine inmheasúnaithe, iontaobhaí an iontaobhais sin,
(d) más cuideachta neamhthrádála phríobháideach an duine inmheasúnaithe, rúnaí na cuideachta nó an duine a dhéanann dualgais rúnaí.
(2) Beidh na daoine seo a leanas cuntasach freisin in aon mhéid cánach a íoc a ndearnadh na daoine dá dtagraítear i bhfo-alt (1) cuntasach go príomha ann—
(a) más pearsa aonair an duine inmheasúnaithe, gach duine a n-áirítear a mhaoin le maoin na pearsan aonair faoi alt 4 agus gach iontaobhaí, caomhnóir, cúramaí, ionadaí pearsanta, gníomhaire nó duine eile a bhfuil aon mhaoin a áirítear i rachmas inchánach na pearsan aonair ar an dáta luachála iomchuí dílsithe dó nó a bhainistíonn an mhaoin nó a bhailíonn ioncam na maoine ar an dáta sin nó laistigh de bhliain dá éis sin agus gach duine a dtiocfaidh an mhaoin chun bheith dílsithe dó trí choimhthiú nó trí theideal díorthaíoch eile tar éis an dáta luachála sin, seachas trí dhíol ar chomaoin iomlán in airgead nó i luach airgid,
(b) más iontaobhas lánroghnach an duine inmheasúnaithe, aon duine a fuair go díreach nó go hindíreach caipiteal nó ioncam as an maoin a bhí ar áireamh san iontaobhas i rith na bliana roimh an dáta luachála iomchuí nó tráth ar bith dá éis sin agus gach iontaobhaí, caomhnóir, cúramaí, gníomhaire nó duine eile a bhfuil aon mhaoin a áirítear i rachmas inchánach an iontaobhais sin ar an dáta sin dílsithe dó nó a bhainistíonn an mhaoin nó a bhailíonn ioncam na maoine ar an dáta sin nó laistigh de bhliain dá éis sin agus gach duine a dtiocfaidh an mhaoin chun bheith dílsithe dó trí choimhthiú tar éis an dáta luachála sin seachas trí dhíol ar chomaoin iomlán in airgead nó i luach airgid,
(c) más cuideachta neamhthrádála phríobháideach an duine inmheasúnaithe, gach stiúrthóir nó scairshealbhóir agus gach iontaobhaí, caomhnóir, cúramaí, gníomhaire nó duine eile a bhfuil aon mhaoin a áirítear i rachmas inchánach na cuideachta ar an dáta luachála iomchuí dílsithe dó nó a bhainistíonn an mhaoin nó a bhailíonn ioncam na maoine ar an dáta sin nó laistigh de bhliain dá éis sin agus gach duine a dtiocfaidh an mhaoin chun bheith dílsithe dó trí choimhthiú tar éis an dáta luachála sin seachas trí dhíol ar chomaoin iomlán in airgead nó i luach airgid:
Ar choinníoll nach mbeidh aon duine de na daoine sin faoi dhliteanas cánach i méid is mó ná margadhluach na maoine, nó is mó ná an t-ioncam, de réir mar a bheidh, a bheidh dílsithe dó, a bhaileoidh sé nó a gheobhaidh sé nó a bhfuil teideal tairbhiúil seilbhe aige chuige.
(3) Aon duine cuntasach dá dtagraítear i bhfo-alt (2) a n-údaraítear dó nó a gceanglaítear air cáin a íoc i leith aon mhaoin a áirítear i rachmas inchánach duine inmheasúnaithe beidh sé i dteideal aisíoc a fháil i cibé méid a d'íoc sé i leith cánach ón duine a bhí cuntasach go príomha sa mhéid sin agus beidh an duine a bhí cuntasach go príomha sa cháin i dteideal aisíoc a fháil é féin mar a leanas—
(a) más pearsa aonair é agus má áirítear ina rachmas inchánach, de bhua alt 4 (1), maoin le duine eile, ón duine sa chion den méid cánach is inchurtha i leith rachmas inchánach an duine arna fhionnadh de réir alt 4 (2);
(b) más ionadaí pearsanta, caomhnóir nó cúramaí pearsan aonair é, ó eastát nó ó shócmhainní na pearsan aonair sin;
(c) más iontaobhaí é ar iontaobhas lánroghnach nó más duine é a meastar, de bhua fho-alt (2) nó (3) d'alt 5, go bhfuil teideal tairbhiúil seilbhe aige chun maoine, ó mhaoin an iontaobhais;
(d) más rúnaí cuideachta neamhthrádála príobháidí é nó más é an duine é a dhéanann dualgais rúnaí, ó shócmhainní na cuideachta.
(4) Aon duine cuntasach a n-údaraítear dó nó a gceanglaítear air cáin a íoc i leith leasa is leas teoranta beidh sé i dteideal aisíoc a fháil as an maoin ina bhfuil an leas teoranta nó ar a bhfuil sé muirearaithe nó urraithe nó a bhfuil teideal ann é a mhuirearú nó a urrú amhlaidh uirthi agus beidh aige, chun an cháin a íoc nó chun méid na cánach a chruinniú ar í a bheith íoctha cheana féin, cibé acu atá nó nach bhfuil an mhaoin dílsithe dó, cumhacht méid na cánach sin agus aon ús agus aon chaiteachais a d'íoc sé nó a thabhaigh sé go cuí ina leith sin a chruinniú tríd an maoin sin nó aon chuid di a dhíol nó a mhorgáistiú nó a chur faoi mhuirear infhoirceanta agus beidh ag aon duine cuntasach eile a bheidh i dteideal aisíoc a fháil faoi fho-alt (3) an chumhacht chéanna i ndáil le haon mhaoin a n-údaraítear dó nó a gceanglaítear air cáin a íoc ina leith.
(5) Beidh an cháin a measúnaíodh nó aon chuid di inghnóthaithe ó aon duine amháin nó níos mó de na daoine a bheidh cuntasach sa cháin a íoc.
(6) Duine cuntasach a mbeidh eolas aige maidir le rachmas inchánach duine inmheasúnaithe nochtfaidh sé do na Coimisinéirí nó do cibé oifigeach a cheapfaidh na Coimisinéirí cibé eolas a bheidh ina sheilbh nó faoina chumhacht a iarrfaidh siad i scríbhinn chun dliteanas i leith cánach a fhionnadh, nó chun cáin a bhailiú, agus déanfaidh sé an nochtadh sin laistigh de cibé am, nach lú ná 30 lá, a shonrófar sa cheanglas agus déanfaidh aon duine den sórt sin gach tráth réasúnach na leabhair, na cuntais, na doiciméid nó na taifid go léir a bheidh ina sheilbh nó faoina chumhacht agus ina mbeidh eolas a iarrfaidh na Coimisinéirí chun dliteanas i leith cánach a fhionnadh, nó chun cáin a bhailiú, a chur ar fáil lena n-iniúchadh ag na Coimisinéirí agus féadfaidh na Coimisinéirí cóipeanna a dhéanamh d'aon leabhair, cuntais, doiciméid nó taifid a bheidh curtha ar fáil lena n-iniúchadh nó sleachta a thógáil astu.
Tuairisceáin a sheachadadh.
15.—(1) Duine a bheidh cuntasach go príomha i gcáin a íoc de bhua alt 14 (1) déanfaidh sé, laistigh de thrí mhí tar éis gach dáta luachála, tuairisceán a sheachadadh do na Coimisinéirí, ar fhoirm a sholáthróidh siad, ar an maoin go léir a bheidh ar áireamh i rachmas inchánach an duine inmheasúnaithe ina n-inseofar margadhluach na maoine sin ar an dáta sin agus déanfaidh sé, má iarrann na Coimisinéirí é i scríbhinn, ráiteas ag fíorú na sonraí sin, mar aon le cibé fianaise, ráitis agus doiciméid a iarrfaidh siad i ndáil leis an maoin sin nó le haon mhaoin a mbeidh cúis acu lena chreidiúint gur cuid í de rachmas inchánach an duine inmheasúnaithe sin a sheachadadh dóibh laistigh de cibé am, nach lú ná 30 lá, a shonrófar sa cheanglas:
Ar choinníoll, in aon chás inar pearsa aonair an duine inmheasúnaithe, nach gá don duine a bheidh cuntasach go príomha, mura gceanglóidh na Coimisinéirí air i scríbhinn sin a dhéanamh, tuairisceán a sheachadadh mar a dúradh i gcás nach mó margadhluach glan na maoine atá ar áireamh ina rachmas inchánach ná 75 faoin gcéad de mhéid an eisiaimh a bhfuil teideal aige chuige faoi alt 13:
Ar choinníoll freisin go ndéanfar an tagairt san fho-alt seo do thrí mhí tar éis gach dáta luachála a fhorléiriú, i ndáil leis an dáta luachála sa bhliain 1975, mar thagairt don tréimhse dar críoch an 5ú lá de Dheireadh Fómhair, 1975.
(2) Duine a bheidh cuntasach i gcáin a íoc de bhua alt 14 (2) déanfaidh sé, má cheanglaíonn na Coimisinéirí air i scríbhinn sin a dhéanamh, tuairisceán a sheachadadh do na Coimisinéirí, ar fhoirm a sholáthróidh siad, laistigh de cibé am, nach lú ná 30 lá, a shonrófar sa cheanglas ar an maoin go léir a bhfuil sé cuntasach ina leith agus atá ar áireamh i rachmas inchánach an duine inmheasúnaithe iomchuí ina n-inseofar margadhluach na maoine sin ar an dáta sin agus déanfaidh sé, má cheanglaíonn na Coimisinéirí air é, ráiteas a sheachadadh dóibh amhlaidh ag fíorú na sonraí sin, mar aon le cibé fianaise, ráitis agus doiciméid a iarrfaidh siad in ndáil leis an maoin sin.
Measúnú cánach.
16.—(1) Féadfaidh na Coimisinéirí measúnacht a dhéanamh ar an gcáin is iníoctha ar mhargadhluach glan na maoine a bheidh ar áireamh i rachmas inchánach duine inmheasúnaithe ar an dáta luachála iomchuí ar bhonn an tuairisceáin a sheachadfar de bhun alt 15.
(2) Féadfaidh na Coimisinéirí measúnacht chánach a athbhreithniú tráth ar bith agus, i gcás inar gá aon leasú a dhéanamh ar an measúnacht de thoradh an athbhreithnithe, maidir leis an rachmas inchánach a measúnaíodh cheana féin i leith cánach nó maidir le haon rachmas inchánach breise, féadfaidh na Coimisinéirí—
(a) de réir mar is fearr is eol dóibh, mar a bheidh curtha i bhfios dóibh agus mar a chreidfidh siad, measúnacht leasaithe a dhéanamh ar an gcáin a bheidh dlite agus iníoctha ar mhargadhluach glan rachmas inchánach an duine inmheasúnaithe iomchuí, nó aon choda den chéanna, nó
(b) a cheangal ar aon duine cuntasach tuairisceán breise a sheachadadh dóibh, ar fhoirm a sholáthróidh na Coimisinéirí, laistigh de cibé am, nach lú ná 30 lá, a shonrófar sa cheanglas, ar an maoin go léir (nó ar aon chuid den mhaoin) a bheidh ar áireamh i rachmas inchánach an duine inmheasúnaithe mar aon le ráiteas ag fíorú na sonraí sin agus freisin cibé fianaise, ráitis agus doiciméid a iarrfaidh siad maidir le haon mhaoin sa rachmas sin, nó maidir le haon mhaoin a bhfuil cúis acu lena chreidiúint gur cuid í de rachmas inchánach an duine inmheasúnaithe, agus féadfaidh siad measúnacht leasaithe a dhéanamh ar an méid cánach a bheidh dlite agus iníoctha ar bhonn an tuairisceáin bhreise:
Ar choinníoll, i gcás inarb eol d'aon duine cuntasach a a sheachaid tuairisceán nó tuairisceán breise go bhfuil an tuairisceán nó an tuairisceán breise lochtach i bponc ábhartha mar gheall ar aon rud a bheidh ann nó a bheidh fágtha ar lár as nó go dtiocfaidh sé ar an eolas sin tráth ar bith, déanfaidh sé, gan iarratas ó na Coimisinéirí agus laistigh de thrí mhí tar éis dó teacht ar an eolas sin amhlaidh, tuairisceán breise a sheachadadh dóibh le go bhféadfar measúnacht leasaithe a dhéanamh.
(3) In aon chás—
(a) nach seachadfaidh duine cuntasach tuairisceán do na Coimisinéirí laistigh de thrí mhí tar éis an dáta luachála iomchuí,
(b) nach ndéanfar tuairisceán breise a cheanglaítear a sheachadadh le fo-alt (2) (b) nó faoi a sheachadadh laistigh den am iomchuí a shonraítear san fho-alt sin (2) (b), nó
(c) gur míshásúil leo tuairisceán nó tuairisceán breise,
beidh sé dleathach do na Coimisinéirí measúnacht chánach a dhéanamh a bheidh iníoctha ar mhargadhluach glan na maoine a bheidh ar áireamh sa rachmas inchánach nó in aon chuid den rachmas inchánach ar an dáta luachála iomchuí ina mbeidh cibé méid nó cibé méid breise is ceart, de réir mar is fearr is eol dóibh, mar a cuireadh i bhfios dóibh agus mar a chreideann siad, a mhuirearú, a thobhach agus a íoc:
Ar choinníoll go bhféadfaidh na Coimisinéirí measúnacht a rinneadh faoin bhfo-alt seo a tharraingt siar agus measúnacht a dhéanamh ar an méid cánach is iníoctha ar bhonn tuairisceáin nó tuairisceáin bhreise arb é a dtuairim gur comhlíonadh réasúnach é ar a gceanglais agus a seachadadh do na Coimisinéirí laistigh de 30 lá tar éis dáta na measúnachta a bheidh déanta ag na Coimisinéirí de bhun an fho-ailt seo.
(4) Ní dhochróidh déanamh measúnachta leasaithe ceart na gCoimisinéirí tuilleadh measúnachtaí leasaithe a dhéanamh ar an méid cánach is iníoctha nó a cheangal ar an duine cuntasach lena mbaineann tuilleadh tuairisceán breise a sheachadadh, agus bainfidh forálacha an ailt seo leis na tuairisceáin sin.
(5) Ní dhochróidh aon ní a rinneadh nó a fulaingíodh de bhíthin nó de thoradh aon mheasúnachta faoin alt seo cinneadh aon saincheist a éireoidh i gcúrsa measúnachta breise nó measúnachtaí breise.
(6) Féadfaidh na Coimisinéirí, más deimhin leo gur gá sin a dhéanamh, fad a chur le haon teorainn ama a shonraítear in alt 14 nó 15 nó san alt seo.
(7) Aon mhéid cánach a mheasúnófar faoin alt seo beidh sé dlite do na Coimisinéirí agus iníoctha leo.
Tuairisceáin a shíniú.
17.—(1) Is é an duine a shíneoidh tuairisceán nó tuairisceán breise a cheanglaítear a sheachadadh faoin Acht seo—
(a) más pearsa aonair (seachas duine lena mbaineann mír (b)) an duine inmheasúnaithe, an phearsa aonair nó a ionadaí pearsanta,
(b) más leanbh mionaoiseach nó duine mímheabhrach ag a bhfuil caomhnóir nó cúramaí an duine inmheasúnaithe, an caomhnóir nó an cúramaí, de réir mar a bheidh,
(c) más iontaobhas lánroghnach an duine inmheasúnaithe, iontaobhaí an iontaobhais sin,
(d) más cuideachta neamhthrádála phríobháideach an duine inmheasúnaithe, rúnaí na cuideachta nó an duine a dhéanann dualgais rúnaí, nó
(e) más aon duine eile a sheachadfaidh é, an duine sin,
agus beidh dearbhú ann ón duine a shínigh é go bhfuil an tuairisceán nó an tuairisceán breise cruinn iomlán de réir mar is fearr is eol dó, mar a cuireadh i bhfios dó agus mar a chreideann sé.
(2) Féadfaidh na Coimisinéirí a cheangal gur faoi mhionn a dhéanfar an dearbhú réamhráite.
(3) Féadfaidh na Coimisinéirí, más cuí leo é, glacadh le tuairisceán nó le tuairisceán breise faoin Acht seo nár síníodh de réir an ailt seo agus measfar an tuairisceán sin nó an tuairisceán breise sin, má ghlactar leis amhlaidh, a bheith seachadta go cuí do na Coimisinéirí faoin Acht seo.
Cáin agus ús ar cháin a íoc.
18.—(1) Beidh cáin dlite agus iníoctha ar an dáta luachála.
(2) Beidh ús simplí de réir 1.5 faoin gcéad sa mhí nó sa chuid de mhí, gan aon asbhaint cánach ioncaim, iníoctha ar cháin ón dáta luachála ar a mbeidh sí dlite agus iníoctha go dtí dáta a híoca agus beidh sé inmhuirearaithe agus inghnóthaithe sa tslí chéanna is a bheadh dá mba chuid den cháin é:
Ar choinníoll nach mbeidh ús iníoctha mura mó ná £5 a mhéid iomlán.
(3) D'ainneoin a bhfuil anseo roimhe seo, ní bheidh ús iníoctha ar cháin a íocfar laistigh de thrí mhí ón dáta luachála ar a mbeidh sí dlite agus iníoctha agus, i gcás cáin agus ús uirthi (más ann) a bheith íoctha laistigh de 30 lá ón dáta a measúnaíodh an cháin, ní rithfidh ús in aghaidh na tréimhse ó dháta na measúnachta go dtí dáta an íoca:
Ar choinníoll nach mbeidh ús iníoctha ar cháin a íocfar roimh an 5ú lá de Nollaig, 1975.
(4) Déanfar íocaíocht ar chuntas cánach a chur chun feidhme—
(a) má bhíonn ús dlite ar cháin ar dháta an íoca, chun an t-ús a bheidh dlite amhlaidh a íoc, a mhéid is féidir sin; agus
(b) má bhíonn aon iarmhéid den íocaíocht sin fágtha, chun cibé méid cánach is ionann agus an t-iarmhéid sin a íoc.
(5) Faoi réir a bhfuil anseo roimhe seo, féadfar íocaíochtaí ar chuntas cánach a bheidh dlite ar dháta luachála a íoc tráth ar bith tar éis an dáta sin, agus air sin scoirfidh ús ar cibé cuid den íocaíocht ar chuntas is inchurtha i leith cánach de rith.
(6) Is leis an Ard-Chuntasóir, na Coimisinéirí Ioncaim, Baile Átha Cliath 2, a íocfar na suimeanna go léir a bheidh dlite faoi fhorálacha an Achta seo.
Cáin ina muirear ar mhaoin.
19.—(1) Cáin a bheidh dlite i leith rachmas inchánach duine inmheasúnaithe beidh sí agus fanfaidh sí, faoi réir forálacha an ailt seo, ina muirear ar aon mhaoin réadach a bheidh ar áireamh i rachmas inchánach an duine agus beidh sí ina muirear freisin ar an maoin phearsanta a bheidh ar áireamh i rachmas inchánach an duine fad a fhanfaidh an mhaoin phearsanta faoi úinéireacht nó faoi rialú an duine nó aon iontaobhaí nó aon duine eile thar a cheann.
(2) Maidir le maoin réadach a bheidh ar áireamh i rachmas inchánach duine inmheasúnaithe ní fhanfaidh sí, amhail i gcoinne ceannaitheora bona fide ar chomaoin iomlán in airgead nó i luach airgid nó i gcoinne morgáistí, faoi mhuirear ná faoi dhliteanas íocaíochta cánach de mhéid ar bith tar éis sé bliana a bheith caite ón dáta luachála a tháinig an méid sin cánach chun bheith dlite.
(3) D'ainneoin fho-alt (1), i gcás ina ndéanfar maoin réadach a áirítear i rachmas inchánach duine inmheasúnaithe a dhíol bona fide ar chomaoin iomlán in airgead nó i luach airgid nó a mhorgáistiú, ní fhanfaidh an mhaoin sin faoi mhuirear cánach amhail i gcoinne an cheannaitheora nó an mhorgáistí mura rud é gur mó ná £50,000 méid na comaoine nó an fhéich mhorgáiste nó gur mó san iomlán ná £50,000 méid na comaoine nó an fhéich mhorgáiste i dteannta méid na comaoine nó an fhéich mhorgáiste i leith aon díola nó morgáistithe eile den sórt sin a cuireadh i gcrích idir na páirtithe céanna laistigh de dhá bhliain roimh dháta an díola nó an mhorgáistithe sin.
Admhálacha agus deimhnithe.
20.—(1) Nuair a íocfar aon mhéid i leith cánach, tabharfaidh na Coimisinéirí admháil ar an íocaíocht.
(2) Déanfaidh na Coimisinéirí, ar dhuine a d'íoc cáin i leith aon mhaoin a áirítear in aon tuairisceán, tuairisceán breise nó measúnacht á iarraidh orthu, deimhniú a thabhairt don duine, i cibé foirm is cuí leo, ar an méid cánach a d'íoc sé i leith na maoine sin.
(3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon mhaoin á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar aon mhéid cánach a muirearaíodh ar an maoin sin agus is iníoctha ar aon dáta luachála (nó nach bhfuil aon mhéid cánach muirearaithe ar an maoin), deimhniú a thabhairt don duine, i cibé foirm is cuí leo, sa chéill sin agus urscaoilfidh an deimhniú an mhaoin ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta luachála sin, agus déanfaidh an deimhniú, i gcás ceannaitheoir a cheannaigh bona fide aon mhaoin réadach a áirítear sa mhaoin réamhráite ar chomaoin iomlán in airgead nó i luach airgid gan fógra, an mhaoin réadach a shaoradh ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta sin d'ainneoin aon cheilt nó míráiteas sa tuairisceán, sa tuairisceán breise nó sa mheasúnacht ar ar a bhonn a measúnaíodh an méid agus d'ainneoin aon neamhdhóthanacht sa mheasúnacht sin.
Faoiseamh i gcásanna áirithe.
21.—(1) In aon chás ina ndéanfaidh duine inmheasúnaithe, is pearsa aonair agus ar sa Stát atá sainchónaí agus gnáthchónaí air, a shuíomh, chun sástacht na gCoimisinéirí, gur mó comhiomlán an mhéid cánach a íocadh i leith a rachmais inchánach ar dháta luachála agus an mhéid a íocadh i leith a dhliteanais chánach ioncaim don bhliain dar chríoch an dáta luachála sin ná 80 faoin gcéad dá ioncam iomlán don bhliain sin, aisíocfaidh na Coimisinéirí leis an bpearsa aonair sin, lena ainmní nó lena ionadaí pearsanta an méid ar móide an comhiomlán ná an céatadán sin:
Ar choinníoll, áfach, nach rachaidh an méid cánach a aisíocfar thar 50 faoin gcéad den mhéid cánach a bheadh, mura mbeadh forálacha an ailt seo, iníoctha ag an duine inmheasúnaithe ar an dáta luachála sin.
(2) Ní íocfar cáin níos mó ná uair amháin ar an maoin chéanna ar an dáta luachála iomchuí ná ní áireofar an mhaoin chéanna níos mó ná uair amháin i rachmas inchánach ar an dáta sin.
(3) San alt seo—
ciallaíonn “ioncam iomlán” ioncam iomlán, de réir brí na nAchtanna Cánach Ioncaim, na pearsan aonair sin agus na ndaoine a bhfuil a maoin, más ann, le háireamh i rachmas inchánach na pearsan aonair sin faoi alt 4;
ciallaíonn “dliteanas cánach ioncaim” dliteanas an ioncaim iomláin i leith cánach ioncaim.
Ró-íoc cánach.
22.—(1) I gcás ina gcruthófar chun sástacht na gCoimisinéirí gur mó an méid cánach nó úis a íocadh i leith rachmas inchánach duine inmheasúnaithe ar dháta luachála ná an méid a dhligh an duine sin a íoc, aisíocfaidh siad an barrachas leis an duine a d'íoc an barrachas, lena ainmní nó lena ionadaí pearsanta nó, de rogha na gCoimisinéirí, féadfaidh siad an barrachas, nó cibé cuid de a bheidh ag teastáil chun na chríche sin, a choinneáil agus a fhritháireamh in aghaidh aon dliteanais de chuid an duine inmheasúnaithe i leith cáin nó ús a bheidh dlite agus iníoctha ag an duine a d'íoc an barrachas nuair a bheidh an t-aisíoc le déanamh, i leith racmhas inchánach an duine inmheasúnaithe ar aon dáta luachála eile.
(2) I gcás ina mbeidh, faoin alt seo, aon mhéid le haisíoc nó le coinneáil, cuirfear leis an méid sin ús simplí de réir 1.5 faoin gcéad den mhéid a bheidh le haisíoc nó le coinneáil in aghaidh gach míosa nó gach coda de mhí ón dáta a íocadh an barrachas is trúig leis an aisíoc nó ó dháta trí mhí tar éis an dáta luachála iomchuí, cibé acu is déanaí, go dtí dáta an aisíoca nó na coinneála de réir mar a bheidh:
Ar choinníoll go ndéanfar an tagairt san fho-alt seo do dháta trí mhí tar éis an dáta luachála iomchuí a fhorléiriú, i ndáil leis an dáta luachála sa bhliain 1975, mar thagairt don 5ú lá de Nollaig, 1975.
(3) Ní bhainfidh forálacha an ailt seo le haon mhéid is inaisíoctha faoi alt 21.
Achomhairc i ndáil le luach maoine réadaí.
1910, c. 8.
23.—(1) Más ábhar éagóra le duine ar bith cinneadh ó na Coimisinéirí maidir le margadhluach aon mhaoine réadaí, féadfaidh sé achomharc a dhéanamh i gcoinne an chinnte ar an modh a fhorordaítear le halt 33 den Finance (1909-10) Act, 1910, agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, leis na forálacha maidir le hachomhairc faoin alt sin.
(2) Beidh cinneadh de bhua an ailt sin 33, ar achomharc faoin alt seo, maidir le margadhluach aon mhaoine réadaí, nó maidir le margadhluach scair in aon mhaoin den sórt sin, ar dháta luachála, ina cheangal ar gach duine cuntasach chun críocha cánach i leith luach na maoine sin nó na scaire sin a bheidh ar áireamh i rachmas inchánach an duine inmheasúnaithe iomchuí ar an dáta sin.
Achomhairc i gcásanna eile.
24.—(1) San alt seo—
tá le “Coimisinéirí Achomhairc” an bhrí a shanntar dó le halt 156 den Acht Cánach Ioncaim, 1967;
ciallaíonn “achomharcóir” duine a dhéanann achomharc chun na gCoimisinéirí Achomhairc faoin alt seo.
(2) (a) Faoi réir forálacha an Achta seo, duine cuntasach a sheachaid tuairisceán nó tuairisceán breise do na Coimisinéirí chun críocha measúnachta cánach i leith aon mhaoine agus arb ábhar éagóra leis an mheasúnacht féadfaidh sé, de réir forálacha an ailt seo, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc agus is cinneadh críochnaitheach dochloíte a gcinneadh mura gceanglaítear an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó mura gceanglaítear cás a shonrú i ndáil leis le tuairim na hArd-Chúirte a fháil.
(b) Ní bheidh ábhar achomhairc ann faoin alt seo i ndáil le margadhluach maoine réadaí.
(3) Duine a bheartaíonn achomharc a dhéanamh faoin alt seo i gcoinne measúnachta déanfaidh sé, laistigh de 30 lá tar éis dáta na measúnachta, fógra a thabhairt i scríbhinn do na Coimisinéirí go bhfuil sé chun achomharc a dhéanamh i gcoinne na measúnachta.
(4) Ní rachaidh na Coimisinéirí Achomhairc ar aghaidh le hachomharc faoin alt seo i gcoinne measúnachta ná ní thabharfaidh siad aird air mura n-íocfaidh an t-achomharcóir nó mura n-íocfar thar a cheann leis na Coimisinéirí méid is ionann agus 75 faoin gcéad de mhéid na measúnachta:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo i gcás inarb ábhar éagóra leis an achomharcóir an mheasúnacht ar an bhforas nach duine cuntasach é i leith cáin lena mbaineann an mheasúnacht.
(5) (a) Faoi réir forálacha an ailt seo, beidh feidhm maidir le hachomharc faoin alt seo, fara aon mhodhnuithe is gá, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann leis na nithe seo a leanas—
(i) tráthanna agus ionaid a cheapadh le hachomhairc a éisteacht;
(ii) fógra a thabhairt do gach duine a thug fógra achomhairc i dtaobh an trátha agus an ionaid a bheidh ceaptha lena achomharc a éisteacht;
(iii) achomharc a chinneadh trí chomhaontú idir an t-achomharcóir agus oifigeach a bheidh ceaptha ag na Coimisinéirí chuige sin;
(iv) achomharc a chinneadh tríd an achomharcóir do thabhairt fógra go mbeartaíonn sé gan dul ar aghaidh leis an achomharc;
(v) achomharc a éisteacht agus a chinneadh ag na Coimisinéirí Achomhairc, lena n-áirítear achomharc a éisteacht agus a chinneadh ag Coimisinéir Achomhairc amháin;
(vi) achomharc a chinneadh trí dhuine a thug fógra achomhairc d'fhaillí nó do dhiúltú freastal os comhair na gCoimisinéirí Achomhairc an tráth agus san ionad a bheidh ceaptha;
(vii) fadú na tréimhse le fógra achomhairc a thabhairt agus na Coimisinéirí Achomhairc d'athghlacadh le hachomhairc agus na forálacha a mbeidh feidhm leo i gcás caingean ar mhodh imeachtaí cúirte a bheith tionscanta;
(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí;
(ix) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin go gceanglaítear achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur ceanglaíodh cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí nó go bhfuil cás den sórt sin ar feitheamh;
(x) na nósanna imeachta le haghaidh achomhairc,
ionann is dá mba achomharc i gcoinne measúnachta i leith cánach ioncaim an t-achomharc.
(b) Beidh ag na Coimisinéirí, faoi réir iad do thabhairt fógra i scríbhinn chuige sin don achomharcóir laistigh de 10 lá tar éis do na Coimisinéirí Achomhairc achomharc a chinneadh, an ceart céanna leis an achomharcóir go n-athéistfidh breitheamh den Chúirt Chuarda an t-achomharc.
(c) An breitheamh den Chúirt Chuarda a athéistfidh achomharc faoin alt seo is breitheamh den Chúirt Chuarda é ar ina chuaird a chónaíonn an t-achomharcóir nó duine de na hachomharcóirí nó (i gcás comhlachta chorpraithe) a bhfuil a phríomh-áit ghnó aige:
Ar choinníoll—
(i) in aon chás nach bhfuil cónaí sa Stát ar aon achomharcóir nó (i gcás comhlachta corpraithe) nach bhfuil áit ghnó sa Stát aige, nó
(ii) in aon chás ina bhfuil amhras nó díospóid ann maidir leis an gcuaird,
gur breitheamh den Chúirt Chuarda a bheidh sannta do Chuaird Bhaile Átha Cliath a athéistfidh an t-achomharc.
(6) (a) I gcás fógra nó doiciméad eile a cheanglaítear nó a údaraítear a sheirbheáil leis an alt seo a bheith le seirbheáil ar chomhlacht corpraithe, seirbheálfar an fógra sin ar rúnaí nó ar oifigeach eile de chuid an chomhlachta chorpraithe.
(b) Aon fhógra nó doiciméad eile a cheanglaítear nó a údaraítear leis an alt seo a sheirbheáil ag na Coimisinéirí nó ag achomharcóir féadfar é a sheirbheáil leis an bpost agus i gcás fógra nó doiciméad eile a dhíreofar chun na gCoimisinéirí cuirfear é go dtí na Rúnaithe, na Coimisinéirí Ioncaim, Caisleán Bhaile Átha Cliath, Baile Átha Cliath 2.
(c) Aon fhógra nó doiciméad eile a cheanglaítear nó a údaraítear a sheirbheáil ag na Coimisinéirí ar achomharcóir faoin alt seo féadfar é a chur go dtí aturnae, go dtí cuntasóir nó go dtí gníomhaire eile de chuid an achomharcóra agus measfar fógra a seirbheáladh amhlaidh a bheith seirbheáilte ar an achomharcóir mura gcruthóidh an t-achomharcóir chun sástacht na gCoimisinéirí Achomhairc nó na Cúirte Cuarda, de réir mar a bheidh, go ndearna sé, sular seirbheáladh an fógra nó an doiciméad eile, údarás an aturnae, an chuntasóra nó an ghníomhaire eile sin gníomhú thar a cheann a tharraingt siar.
(7) Féadfar fianaise prima facie i dtaobh aon fhógra a thug na Coimisinéirí nó oifigeach do na Coimisinéirí faoin alt seo a thabhairt in aon imeachtaí trí dhoiciméad a thabhairt ar aird a airbheartóidh gur cóip den fhógra é agus ní bheidh sé riachtanach cruthúnas a thabhairt ar phost oifigiúil an duine a n-airbheartófar gurb é a thug an fógra ná, má bhíonn sé sínithe, ar an síniú, ná go raibh ag an duine a shínigh agus a thug é údarás sin a dhéanamh.
(8) Gach duine a bheidh cuntasach in aon cháin a íoc ar rachmas inchánach duine inmheasúnaithe ar dháta luachála agus gach duine a bheidh i dteideal aisíoca maidir le híoc na cánach sin beidh sé faoi cheangal ag cinneadh ar achomharc faoin alt seo i gcoinne mheasúnacht cánach ar rachmas inchánach an duine sin ar an dáta sin.
(9) I gcás na gCoimisinéirí do dhéanamh measúnachta cánach faoi fho-ailt (2) (a) nó (3) d'alt 16, beidh ag an duine cuntasach a bhféachtar leis an méid a measúnaíodh amhlaidh a ghnóthú uaidh an ceart céanna achomhairc faoin alt seo a bheadh aige dá mba ar thuairisceán nó ar thuairisceán breise a sheachaid sé a rinneadh an mheasúnacht agus, in aon chás inar cuireadh an mheasúnacht go dtí a aturnae, go dtí a chuntasóir nó go dtí gníomhaire eile dá chuid, déanfar an tréimhse 30 lá dá dtagraítear i bhfo-alt (3) a fhadú má chruthaíonn an duine cuntasach chun sástacht na gCoimisinéirí go raibh údarás an aturnae, an chuntasóra nó an ghníomhaire eile sin gníomhú thar a cheann tarraingthe siar aige ar dháta na measúnachta.
Cáin a ghnóthú.
1890, c. 21.
25.—Gach suim a bheidh dlite do na Coimisinéirí i leith cánach nó i leith úis ar cháin agus freisin gach pionós a bheidh tabhaithe i ndáil le cáin nó le hús ar cháin measfar gur fiach í a bheidh dlite de dhuine cuntasach nó dá ionadaí pearsanta don Aire Airgeadais chun sochair don Phríomh-Chiste agus beidh sí iníoctha leis na Coimisinéirí agus féadfar (gan dochar d'aon mhodh eile chun í a ghnóthú) agairt ina leith agus í a ghnóthú trí chaingean, nó trí imeacht iomchuí eile, ar agra an Ard-Aighne, an Aire Airgeadais nó na gCoimisinéirí in aon chúirt dlínse inniúla, d'ainneoin aon ní contrártha dó sin san Inland Revenue Regulation Act, 1890.
Fianaise in imeachtaí le cáin a ghnóthú.
26.—Beidh feidhm ag forálacha alt 39 den Acht Airgid, 1926, in aon imeachtaí sa Chúirt Chuarda nó sa Chúirt Dúiche le cáin a ghnóthú nó i ndáil le gnóthú cánach.
Pionóis.
27.—(1) (a) Duine a sháróidh alt 14 (6) nó 15 nó a mhainneoidh ceanglas faoi alt 16 (2) (b) a chomhlíonadh dlífear pionós £1,000 a chur air.
(b) I gcás ina leanfar den sárú nó den mhainneachtain dá dtagraítear i mír (a) tar éis don chúirt ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis breithiúnas a thabhairt, dlífear pionós breise £50 in aghaidh gach lae a leanfar amhlaidh den sárú nó den mhainneachtain a chur ar an duine a bheidh i gceist.
(2) I gcás duine a bheith údaraithe, faoi réim nó chun críocha aon cheann d'fhorálacha an Achta seo, aon mhaoin a iniúchadh le margadhluach na maoine sin a thuairisciú do na Coimisinéirí agus go ndéanfaidh an duine a bheidh i bhfeighil nó i seilbh na maoine sin an t-iniúchadh sin a bhac nó an duine a bheidh údaraithe amhlaidh a chosc agus é ag feidhmiú a fheidhmeanna i ndáil leis an iniúchadh, dlífear pionós £1,000 a chur ar an duine a bheidh i bhfeighil nó i seilbh amhlaidh.
(3) I gcás ina ndéanfaidh duine cuntasach go calaoiseach nó go faillíoch mar a leanas—
(a) aon tuairisceán nó tuairisceán breise a bheidh mícheart a sheachadadh,
(b) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon mhaoin a áirítear i rachmas inchánach duine inmheasúnaithe,
(c) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon éileamh ar liúntas, asbhaint, díolúine nó faoiseamh, nó
(d) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon ní eile,
a fhágfaidh gur lú an méid cánach is iníoctha i leith rachmas inchánach duine inmheasúnaithe ná an méid ab iníoctha dá mbeadh an tuairisceán, an ráiteas, an dearbhú, an fhianaise nó an luacháil sin ceart, dlífear pionós mar a leanas a chur air—
(i) £2,000, agus
(ii) méid na difríochta, nó i gcás calaoise, dhá oiread méid na difríochta, a shonraítear i bhfo-alt (5).
(4) I gcás nach go calaoiseach ná go faillíoch a sheachaid, a rinne nó a thug duine aon tuairisceán, ráiteas, dearbhú, fianaise nó luacháil den sórt a luaitear i bhfo-alt (3) agus go dtiocfaidh sé ar a umhail go raibh sin mícheart, ansin, mura gceartófar an earráid gan mhoill mhíréasúnach, measfar, chun críocha an ailt seo, gur go faillíoch a rinne sé an rud sin.
(5) Is í an difríocht dá dtagraítear i bhfo-alt (3) an difríocht idir—
(a) an méid cánach is iníoctha i leith rachmas inchánach an duine inmheasúnaithe in aghaidh na ndátaí luachála lena mbaineann an tuairisceán, an tuairisceán breise, an ráiteas, an dearbhú, an fhianaise nó an luacháil, agus
(b) an méid arbh é an méid é ab iníoctha amhlaidh dá mbeadh an tuairisceán, an tuairisceán breise, an ráiteas, an dearbhú, an fhianaise nó an luacháil a rinne sé nó a chuir sé isteach ceart.
(6) Chun críocha fho-alt (3), i gcás ina seachadfar, ina ndéanfar nó ina dtabharfar thar ceann duine aon rud dá dtagraítear san fho-alt sin, measfar gurb é an duine sin a sheachaid, a rinne nó a thug é mura gcruthóidh sé gur gan fhios dó nó gan toiliú uaidh a rinneadh sin.
(7) Aon duine a chabhróidh nó a aslóidh le haon tuairisceán, tuairisceán breise, ráiteas, dearbhú, fianaise nó luacháil is eol dó a bheith mícheart a sheachadadh, a dhéanamh nó a thabhairt chun aon chríocha cánach, dlífear pionós £500 a chur air.
(8) Ní bheidh éifeacht le forálacha an ailt seo ar aon imeachtaí coiriúla.
(9) Faoi réir forálacha an ailt seo, beidh feidhm ag ailt 128 (4) 507, 508, 510, 511, 512, 517 agus 518 den Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, maidir le pionós faoin alt seo ionann is dá mba phionós faoi na hAchtanna Cánach Ioncaim an pionós.
Comhaontuithe maidir le faoiseamh ó chánachas dúbailte.
28.—(1) Má dhearbhaíonn an Rialtas le hordú go bhfuil comhshocraíochtaí a bheidh sonraithe san ordú déanta le rialtas aon chríche lasmuigh den Stát i ndáil le faoiseamh a thabhairt ó chánachas dúbailte i leith cáin is iníoctha faoi dhlíthe an Stáit agus aon cháin den ghné chéanna a forchuireadh faoi dhlíthe na críche sin, agus gur fóirsteanach go mbeadh feidhm dlí ag na comhshocraíochtaí sin, beidh feidmh dlí, d'ainneoin aon ní in aon achtachán, ag na comhshocraíochtaí.
(2) Féadfaidh forálacha le haghaidh faoisimh ó cháin a muirearaíodh sula ndearnadh na comhshocraíochtaí agus forálacha maidir le maoin nach bhfuil faoi réir cánach dúbailte í féin a bheith ar áireamh in aon chomhshocraíochtaí dá dtugtar feidhm dlí leis an alt seo, agus beidh éifeacht dá réir sin le forálacha an ailt seo.
(3) Chun críocha fho-alt (1), measfar maidir le comhshocraíochtaí a rinneadh le ceann stáit choigríche gur le rialtas an stáit sin a rinneadh iad.
(4) I gcás feidhm dlí a bheith ag aon chomhshocraíochtaí de bhua an ailt seo, ní bheidh an oibleagáid maidir le rúndacht a fhorchuirtear le haon achtachán ina bac ar na Coimisinéirí cibé eolas a cheanglaítear a nochtadh faoi na comhshocraíochtaí a nochtadh d'aon oifigeach údaraithe don rialtas lena ndearnadh na comhshocraíochtaí.
(5) (a) Féadfar aon ordú faoin alt seo a chúlghairm le hordú ina dhiaidh sin agus féadfaidh cibé forálacha idirlinne is dóigh leis an Rialtas a bheith riachtanach nó fóirsteanach a bheith in aon ordú cúlghairme den sórt sin.
(b) I gcás ina mbeartófar ordú a dhéanamh faoin alt seo, leagfar dréacht de faoi bhráid Dháil Éireann agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag Dáil Éireann.
Doiciméid a chailleadh.
29.—I gcás inar cailleadh nó inar díothaíodh aon tuairisceán, tuairisceáin breise, measúnacht nó doiciméad eile a bhaineann le cáin nó ina ndearnadh é a aghlot nó a dhamáistiú oiread sin nach féidir é a léamh nó go bhfuil sé gan mhaith ar bhealach eile, féadfaidh na Coimisinéirí, d'ainneoin aon ní contrártha dó sin in aon achtachán, na gníomhartha agus na nithe go léir a dhéanamh a d'fhéadfaidís a dhéanamh, agus beidh na gníomhartha agus na nithe go léir a rinneadh faoi réim nó de bhun an ailt seo chomh bailí éifeachtúil chun gach críche agus a bheidís dá mba nach ndearnadh an mheasúnacht nó nár seachadadh nó nár tugadh an tuairisceán, an tuairisceán breise nó an doiciméad eile, nó nár ceanglaíodh a sheachadadh nó a thabhairt:
Ar choinníoll, i gcás aon duine cuntasach a muirearaítear cáin air de bhun nó de bhua aon ghníomh nó ní a rinneadh faoi réim nó de bhun an ailt seo do chruthú chun sástacht na gCoimisinéirí go bhfuil cáin íoctha cheana féin i leith an ábhair, go dtabharfar faoiseamh trí lacáiste ón muirear nó trí aisíoc, de réir mar is gá sa chás, a mhéid a bheidh dliteanas an duine chuntasaigh sin urscaoilte leis na híocaíochtaí a rinneadh amhlaidh.
Leathnú ar Achtanna áirithe.
30.—(1) Leasaítear leis seo alt 1 den Acht um Bhailiú Shealadach Cánach, 1927, trí “agus cáin rachmais” a chur isteach roimh “ach ní fholuíonn sé aon cháin ná diúite eile”.
(2) Leasaítear leis seo alt 39 den Inland Revenue Regulation Act, 1890, trí “wealth tax” a chur isteach roimh “stamp duties”.
Rialacháin.
31.—(1) Déanfaidh na Coimisinéirí cibé rialacháin is dóigh leo is gá le héifeacht a thabhairt don Acht seo agus lena chumasú dóibh a bhfeidhmeanna faoin Acht seo a chomhlíonadh.
(2) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Cúram agus bainistí.
32.—(1) Cuirtear cáin leis seo faoi chúram agus faoi bhainistí na gCoimisinéirí.
(2) Féadfaidh na Coimisinéirí a údarú d'aon oifigigh dá gcuid aon ghníomh a dhéanamh agus aon feidhm a chomhlíonadh a údaraítear leis an Acht seo a dhéanamh nó a chomhlíonadh ag na Coimisinéirí.
Gearrtheideal.
33.—Féadfar an tAcht Cánach Rachmais, 1975, a ghairm den Acht seo.
Number 25 of 1975
WEALTH TAX ACT, 1975
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
1963, No. 33 | |
1967, No. 6 | |
1973, No. 19 | |
1972, No. 17 | |
1939, No. 24 | |
Inland Revenue Regulation Act, 1890 | 1890, c. 21 |
1926, No. 35 | |
1927, No. 7 | |
Number 25 of 1975
WEALTH TAX ACT, 1975
Interpretation.
1.—(1) In this Act save where the context otherwise requires—
“accountable person” means a person who is accountable for the payment of tax by virtue of section 14;
“assessable person” means an individual, discretionary trust or private non-trading company;
“child” includes—
(a) a stepchild;
(b) a child adopted—
(i) under the Adoption Acts, 1952 to 1974; or
(ii) under an adoption law, other than the Adoption Acts, 1952 to 1974, being an adoption that has, in the place where the law applies, substantially the same effect in relation to property rights (including the law of succession) as an adoption under the Adoption Acts, 1952 to 1974, has in the State in relation to such rights;
and such child shall be deemed to be the child of the adopter or adopters born to him or them in lawful wedlock and not to be the child of any other person;
“the Commissioners” means the Revenue Commissioners;
“discretionary trust” means any disposition whereby, or by virtue or in consequence of which, property is held on trust to apply, or with a power to apply, the income or capital or part of the income or capital of the property for the benefit of any person or persons or of any one or more of a number or of a class of persons whether at the discretion of trustees or any other person and notwithstanding that there may be a power to accumulate all or any part of the income and for the purposes of this definition “disposition” includes any disposition whether by deed or will and any covenant, agreement or arrangement whether effected with or without writing;
“entitled in possession” means having a present right to the enjoyment of property as opposed to having a future such right, and without prejudice to the generality of the foregoing, a person shall also, for the purposes of this Act, be deemed to be entitled in possession to—
(a) property comprised in an instrument which he may revoke, and
(b) an interest or share in a partnership, joint tenancy or estate of a deceased person, in which he is a partner, joint tenant or beneficiary as the case may be,
but he shall not be deemed to be entitled in possession to an interest in expectancy until an event happens whereby this interest ceases to be an interest in expectancy and for the purposes of this definition “interest in expectancy” includes an estate in remainder or reversion but does not include—
(i) a remainder expectant on the determination of a lease.
(ii) a reversion expectant on the determination of a limited interest created by the person;
“limited interest” shall be construed in accordance with section 3 (5) (b);
“the market value”, in relation to property, means the market value thereof ascertained in accordance with section 8 or 9 as the case may be;
“minor child” means a child who has not attained the age of 21 years on the relevant valuation date and who has not married on or before that date;
“the net market value”, in relation to any property, means the net market value thereof ascertained in accordance with section 10 or 11, as the case may be;
“ordinarily resident” has the same meaning as in the Income Tax Acts and an individual who has been ordinarily resident in the State for a year ending on a valuation date shall be deemed to be ordinarily resident in the State on that valuation date;
“personal property” means any property other than real property;
“personal representative” means the executor or administrator for the time being of a deceased person and includes any person who takes possession of or intermeddles with the property of a deceased person, and also includes any person having in relation to the deceased under the law of another country any functions corresponding to the functions for administration purposes under the law of the State of an executor or administrator;
“private non-trading company” has the meaning assigned to it by section 6 (3);
“property” includes interests and rights of any description;
“real property” means real and chattel real property and includes real and chattel real property that is impressed with a trust for sale and to which an individual or other assessable person whose property situate outside the State is not liable to tax is beneficially entitled in possession;
“tax” means wealth tax chargeable by virtue of this Act;
“valuation date”, in relation to any year, means the 5th day of April in that year.
(2) For the purposes of this Act, a husband and wife shall be treated as living with each other, on a valuation date, unless on that date—
(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.
(3) In this Act—
(a) a reference to a section is to a section of this Act unless it is indicated that a reference to some other enactment is intended;
(b) a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended;
(c) a reference 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.
Charge of wealth tax.
2.—Subject to the provisions of this Act and any regulations thereunder, with effect on and from the 5th day of April, 1975, a tax, to be called wealth tax, shall be charged, levied and paid annually upon the net market value of the taxable wealth on the valuation date in every year of every assessable person and the rate of tax shall be one per cent. of that net market value.
Taxable wealth of individual.
3.—(1) Subject to the provisions of this Act, the taxable wealth of an individual who is domiciled and ordinarily resident in the State on the valuation date shall comprise all the property, wheresoever situate, to which he is beneficially entitled in possession on that date.
(2) Subject to the provisions of this Act, the taxable wealth of an individual other than an individual who is domiciled and ordinarily resident in the State on the valuation date shall comprise only the property situate in the State to which he is beneficially entitled in possession on that date.
(3) Where the property to which an individual is beneficially entitled in possession includes an interest which is a limited interest, the whole or the appropriate part of the property in which the limited interest subsists or on which it is charged or secured or on which the individual is entitled to have it so charged or secured shall be property to which the individual is beneficially entitled in possession; and, if the limited interest of an individual who is domiciled and ordinarily resident in the State is an annuity or other periodic payment which is not charged or secured on any property, such sum, as would, if invested on the valuation date in the security of the Government which was issued last before that date for subscription in the State and is redeemable not less than 10 years after the date of issue, yield, on the basis of the current yield on the security, an annual income equivalent to the amount of the annuity or of the other periodic payment received in the twelve months prior to the valuation date shall be taxable wealth of the individual:
Provided that in the case of a purchased annuity, the annuitant shall have the option—
(a) of having treated for the purposes of this subsection as an annuity which is not charged or secured on any property so much of the purchased annuity as is regarded as income for the purposes of the Income Tax Acts, and
(b) in addition, of having treated as part of his taxable wealth the proportion of the consideration for the purchase of the annuity which is equal to the proportion which the balance of the purchased annuity (after deducting so much thereof as is referred to in paragraph (a)) bears to the entire annuity.
(4) For the purposes of this Act, where the property to which an individual is beneficially entitled in possession includes a reversion expectant on the determination of a limited interest, the individual shall himself be deemed to be entitled in possession to that limited interest and the provisions of this section shall apply accordingly.
(5) For the purposes of this Act—
(a) (i) an individual who is not domiciled in the State on a valuation date and who has resided in the State fornot less than—
(I) 183 days in the year ending on that date, and
(II) 183 days in each of six or more of the nine years immediately prior to that year,
shall be deemed to be domiciled and ordinarily resident in the State on that valuation date;
(ii) an individual who was domiciled and ordinarily resident in the State on a valuation date shall, notwithstanding that he ceased to be domiciled in the State after that date, be deemed to be domiciled in the State on the three valuation dates next following that valuation date:
Provided that this subparagraph shall not apply to an individual to whom subparagraph (i) applies.
(b) an individual shall be deemed to be entitled to an interest which is a limited interest in any case where—
(i) the income, or part of the income, if any, or an annuity or other periodic payment out of the income of property to which he is not absolutely entitled, or
(ii) an annuity or other periodic payment which is not charged or secured on any property,
must, during any period of time (including a period determinable by reference to a death) which commences before or on and ends on or after the relevant valuation date (whether or not that date is included in the period), be paid to him or applied for his benefit and, for the purposes of subparagraph (i) of this paragraph, property to which a person is beneficially entitled in possession but to which he is not absolutely entitled shall be deemed to produce income and the income shall be deemed to be payable to him or applicable for his benefit and “limited interest” shall be construed accordingly.
(c) “the appropriate part”, in relation to property referred to in subsection (3), means that part of the property which bears the same proportion to the entire property as the gross income of the limited interest firstly referred to in subsection (3) bears to the gross income of the entire property, and the property to which the individual is beneficially entitled in possession shall be deemed to include the appropriate part of each and every item of property comprised in the entire property.
Aggregation of taxable wealth of certain individuals.
4.—(1) For the purposes of this Act, the property to which an individual is beneficially entitled in possession on a valuation date shall also include all the property to which—
(a) the wife of the individual, if she is living with him on the valuation date, and
(b) the minor children, if any, of the individual,
is or are beneficially entitled in possession on the valuation date:
Provided that where, on a valuation date, a wife is not living with her husband, or either of them is dead, the property to which either of them or the survivor is entitled in possession shall include the property to which a minor child of those parents is beneficially entitled in possession if, but only if, that parent has custody of the child on that date.
(2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual:
Provided that the individual shall remain primarily accountable under section 14 for the payment of tax on the taxable wealth aggregated under this section notwithstanding any apportionment made under this subsection.
Taxable wealth of discretionary trust.
5.—(1) (a) The taxable wealth of a discretionary trust on a valuation date shall include all the property situate in the State which is comprised in the trust on the valuation date.
(b) The taxable wealth of a discretionary trust on a valuation date shall also include any property situate outside the State which is comprised inthe trust on the valuation date in any case where—
(i) the settlor is living and is domiciled and ordinarily resident in the State on that date,
(ii) the settlor was domiciled and ordinarily resident in the State when the trust was established,
(iii) if the trust was created by will, the settlor was domiciled in the State at the date of his death, or
(iv) the principal objects under the trust are domiciled and ordinarily resident in the State on that valuation date.
(c) Where none of the subparagraphs in paragraph (b) applies, the taxable wealth of a discretionary trust shall (in addition to all the property situate in the State which is comprised in the trust on the valuation date) include only that proportion (if any) of the property situate outside the State that is comprised in the trust on the valuation date that equals the proportion that the number of principal objects under the trust who are domiciled and ordinarily resident in the State bears to the total number of principal objects under the trust.
(2) Where, however, the sole objects under a discretionary trust are a child or children of a marriage either with his or their parent or parents or without his or their parents (or the survivors or survivor of such persons), and a minor child, being one of those children, is living on the relevant valuation date, the property comprised in the trust, shall—
(a) if the valuation date occurs during the joint lives of the parties to the marriage, be deemed to be property to which the husband is beneficially entitled in possession:
Provided that, if it occurs when the husband and wife are not living with each other and the husband is not an object of the trust, the property comprised in the trust shall be deemed to be property to which the wife is beneficially entitled in possession,
(b) if the valuation date occurs during the lifetime of the surviving party to the marriage, be deemed to be property to which that party is beneficially entitled in possession, and
(c) if the valuation date occurs when neither party to the marriage is an object of the trust or after the death of the surviving party to the marriage, be deemed to be property to which the minor children of the marriage are beneficially entitled in possession in equal shares or property to which the sole minor child of the marriage, if only one such child is living, is beneficially entitled in possession,
and section 3 shall, in lieu of subsection (1), apply to such property.
(3) Where it is shown to the satisfaction of the Commissioners that a discretionary trust exists on a valuation date for the exclusive benefit of—
(a) one or both parties to a marriage, or
(b) one or more named individuals, for the reason that such individual, or all such individuals, is or are, because of age, incapacity or improvidence, incapable of managing his or their affairs, or for any other analogous reason which, in the opinion of the Commissioners, is sufficient to justify the benefits conferred by this subsection,
and that no other person benefited from that trust, the property comprised in the trust on that valuation date shall be deemed to be property to which the party or individual aforesaid is beneficially entitled in possession, or, if there is more than one, to which those parties or individuals are beneficially entitled in possession in equal shares and section 3 shall, in lieu of subsection (1), apply to such property.
(4) In this section—
“object”, in relation to a discretionary trust, means a person for whose benefit the income or capital, or any part of the income or capital, of the trust property is applied, or may, at any time, be applied;
“principal objects”, in relation to a discretionary trust, means such objects of the trust as are living on the relevant valuation date and are related in the same degree of consanguinity to the settlor (being a degree of consanguinity to the settlor nearer than that of any other objects of the trust living on that date) and, if there are no objects of the trust on that date who are so related to the settlor, means all the objects of the trust living on that date, and—
(a) where a body of persons is the object or among the objects of the trust, the members of such body of persons shall be deemed to be objects of the trust, and
(b) for the purposes of this definition—
(i) the spouse of the settlor shall be deemed to be of the same degree of consanguinity to the settlor as the children of the settlor and the spouse of a person shall be deemed to be of the same degree of consanguinity to the settlor as the person,
(ii) “body of persons” means any body politic, corporate or collegiate and any company, partnership, fraternity, fellowship and society of persons, whether corporate or not corporate;
“settlor”, in relation to a discretionary trust, includes a person by whom property comprised in the trust was provided and a person shall be deemed to have provided the property comprised in the trust if he has provided it directly or indirectly and in particular (but without prejudice to the generality of the foregoing) if he has provided or undertaken to provide property directly or indirectly for the purposes of the trust, or has made with any other person a reciprocal arrangement for that person to provide property for the purposes of the trust and, in any case where there is more than one settlor, each shall be deemed to be a settlor to the extent that he has so provided the property comprised in the trust and a trust shall be deemed to be established as and when and to the extent that property is so provided by a settlor.
(5) For the purposes of this section, section 3 (3) and paragraphs (b) and (c) of section 3 (5) shall apply with any necessary modifications in relation to property comprised in a discretionary trust which includes an interest which is a limited interest as they apply in relation to property to which an individual is beneficially entitled in possession and which includes an interest which is a limited interest.
Taxable wealth of private non-trading company.
6.—(1) (a) The taxable wealth of a private non-trading company on a valuation date shall include all the property situate in the State to which the company is beneficially entitled in possession on the valuation date.
(b) The taxable wealth of a private non-trading company on a valuation date shall also include any property situate outside the State to which the company is beneficially entitled in possession on the valuation date in any case where—
(i) the company is incorporated in the State,
(ii) the effective centre of management of the company is in the State, or
(iii) control of the company is in an individual domiciled and ordinarily resident in the State or in the trustee of a discretionary trust all the property of which, wheresoever situate, is chargeable to tax under section 5 or in a company which is incorporated in, or has its effective centre of management in, the State or is controlled as aforesaid.
(2) For the purposes of this section, section 3 (3) and paragraphs (b) and (c) of section 3 (5) shall apply with any necessary modifications in relation to property to which a private non-trading company is beneficially entitled in possession and which includes an interest which is a limited interest as they apply in relation to property to which an individual is beneficially entitled in possession and which includes an interest which is a limited interest.
(3) In this section—
“company” means a body corporate (wherever incorporated)—
(a) in which the number of shareholders (excluding employees who are not directors of the company and any shareholder who is such as nominee of a beneficial owner of shares) is not more than fifty,
(b) which has not issued any of its shares as a result of a public invitation to subscribe for shares, and
(c) which is under the control of not more than five persons,
but does not include—
(A) a body corporate (other than a company within the meaning of section 2 of the Companies Act, 1963) established by or under an Act of the Oireachtas, or
(B) a company within the meaning of section 2 of the Companies Act, 1963, which is under the control of a Minister of State,
and for the purposes of this section—
(i) a company shall be deemed to be under the control of not more than five persons if any five or fewer persons together exercise, or are able to exercise, or are entitled to acquire, control, whether direct or indirect, of the company; and for this purpose persons who are relatives of one another, persons who are nominees of any other person together with that other person, persons in partnership and persons interested in any shares or obligations of the company which are subject to any trust or are part of the estate of a deceased person shall respectively be treated as a single person, and
(ii) a person shall be deemed to have control of a company at any time if—
(I) he then had control of powers of voting on all questions, or on any particular question, affecting the company as a whole which, if exercised, would have yielded a majority of the votes capable of being exercised thereon, or could then have obtained such control by an exercise at that time of a power exercisable by him or at his direction or with his consent,
(II) he then had the capacity, or could then by an exercise of a power exercisable by him or at his direction or with his consent obtain the capacity, to exercise or to control the exercise of any of the following powers, that is to say, the powers of a board of directors or of a governing director of the company, power to nominate a majority of the directors or a governing director thereof, power to veto the appointment of a director thereof, or powers of a like nature,
(III) he then had a right to receive or the receipt of more than one half of the total amount of the dividends of the company, whether declared or not, and for the purposes of this subparagraph “dividend” shall be deemed to include interest on any debentures of the company, or
(IV) he then had an interest in the shares in or the debentures of the company, or in both, of an aggregate nominal value representing one-half or more of the aggregate nominal value of the shares and debentures of the company;
“private non-trading company” means a company whose income in the twelve months preceding the valuation date consisted wholly or mainly of investment income, that is to say, income, which, if the company were an individual, would not be earned income within the meaning of section 2 of the Income Tax Act, 1967, and whose property on that date consisted wholly or mainly of property from which that investment income is derived, and, for the purposes of this definition, income from real property in the State shall, in the case of a company which is not a company to which subsection (1) (b) refers, be deemed to be investment income.
(4) (a) In this section—
“nominee” includes a person who may be required to exercise his voting power on the directions of, or holds shares directly or indirectly on behalf of, another person;
“relative” means—
(i) a husband or wife, or
(ii) lineal ancestor, lineal descendant, uncle, aunt, brother, sister, descendant of a brother or sister, or the wife or husband of any of those persons;
“share”, in relation to a company, includes any interest whatsoever in the company which is analogous to a share in the company.
(b) For the purposes of this section a company which is controlled by any one or more of the individual and relatives of the individual shall be regarded as being itself a relative of the individual.
(5) This section shall not apply to a private non-trading company of which a body corporate which is not a private non-trading company has control and, for the purposes of this subsection, where a body corporate (in this subsection referred to as the first body corporate) has control of a second body corporate and the second body corporate has control of a private non-trading company, the first body corporate shall be deemed to have control of the private non-trading company, and if a third body corporate has control of the first body corporate, the third body corporate shall be deemed to have control of the private non-trading company, and so on.
Exemption of certain property.
7.—(1) Tax shall not be payable in respect of the following property and such property shall not be taxable wealth—
(a) (i) a dwelling house, or part of a dwelling-house, to which, on the relevant valuation date, an individual is beneficially entitled in possession and which is occupied by him as his only or principal residence, and
(ii) land which that individual has for his own occupation and enjoyment with that residence, as its garden or grounds, up to an area (exclusive of the site of the dwelling-house) of one acre:
Provided that—
(I) in the case of a dwelling-house, or part of a dwelling-house, part of which is used mainly for the purposes of a trade, business, profession or vocation or is let, this paragraph shall not apply to the part used for those purposes or which is so let, and
(II) in a case where more than one dwelling-house falls to be included in the taxable wealth of an individual under section 4, this paragraph shall apply to one dwelling-house only;
(b) furniture and household effects, being the normal contents of a dwelling-house, or part of a dwelling-house, to which paragraph (a) applies;
(c) livestock to which a person who is a farmer within the meaning of section 10 is beneficially entitled in possession;
(d) bloodstock;
(e) the right to receive any benefit or any annuity or periodic payment—
(i) under any scheme for the provision of superannuation benefits on retirement established by or under any enactment or instrument made under any enactment;
(ii) under any sponsored superannuation scheme within the meaning of section 235 (9) of the Income Tax Act, 1967, or under a trust scheme or part of a trust scheme approved by the Commissioners under section 235 or 235A of that Act;
(iii) under the Social Welfare Acts, 1952 to 1974;
(iv) under a contract approved by the Commissioners for the purposes of granting relief for the purposes of section 236 of the Income Tax Act, 1967, in respect of the premiums payable in respect thereof;
(v) which is disregarded as income for the purposes of the Income Tax Acts under the provisions of section 19 of the Finance Act, 1973;
(f) property of schemes referred to in subparagraphs (i) and (ii) of paragraph (e);
(g) property that is comprised in a discretionary trust, or is in the beneficial ownership of a private non-trading company, being a trust or company that was established or incorporated exclusively for charitable purposes or for the purpose of holding property of a scheme referred to in subparagraph (i) or (ii) of paragraph (e) or property the subject of a trust created under a registered unit trust scheme within the meaning of the Unit Trusts Act, 1972 and is, on the relevant valuation date, carried on exclusively for those purposes or that purpose;
(h) any security which falls to be included in the taxable wealth of an assessable person on the relevant valuation date in a case where any property whatsoever of the person situate outside the State would not be chargeable to tax on that date; in this paragraph “security” means any security, stock, debenture, debenture stock, certificate of charge or other form of security issued, whether before or after the passing of this Act, with a condition that it be exempt from taxation when in the beneficial ownership of persons neither domiciled nor ordinarily resident in the State and includes units of a unit trust scheme within the meaning of section 60 of the Finance Act, 1973, and any stock or other form of security to which section 92 of that Act applies;
(i) pictures, prints, books, manuscripts, works of art, jewellery, scientific collections or other things not held for the purposes of trading—
(i) which, on a claim being made to the Commissioners, appear to them to be of national, scientific, historic or artistic interest,
(ii) which are kept permanently in the State except for such temporary absences outside the State as are approved of by the Commissioners, and
(iii) in respect of which reasonable facilities for viewing are allowed to members of the public or to recognised bodies or to associations of persons;
(j) gardens situate in the State—
(i) which, on a claim being made to the Commissioners, appear to them to be of national, scientific, historic or artistic interest, and
(ii) in respect of which reasonable facilities for viewing are allowed to members of the public or to recognised bodies or to associations of persons;
(k) trees or underwood growing on land in the State and in the same beneficial ownership as the land;
(l) shares in a private non-trading company where, in accordance with section 6, all the property, wheresoever situate, to which the company is beneficially entitled in possession is included in the taxable wealth of that company on the relevant valuation date or would be so included but for the provisions of this section.
(2) Notwithstanding anything contained in subsection (1), such particulars and information in relation to the property referred to in that subsection shall be furnished to the Commissioners as would be required if such property formed part of the taxable wealth of the assessable person.
Market value of property.
8.—(1) In this Act, subject to the other provisions thereof, the market value of any property shall be estimated to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property.
(2) In estimating the market value of any property, the Commissioners shall fix the price of the property according to the market price on the relevant valuation date and shall not make any reduction in the estimate on account of the estimate being made on the assumption that the whole property is to be placed on the market at one and the same time.
(3) The market value of any property shall be ascertained by the Commissioners in such manner and by such means as they think fit and they may authorise a person to inspect any property and report to them the value thereof for the purposes of this Act and the person having the custody or possession of that property shall permit the person so authorised to inspect it at such reasonable times as the Commissioners consider necessary.
(4) Where the Commissioners require a valuation to be made by a person named by them, the costs of such valuation shall be defrayed by the Commissioners.
Market value of shares in private trading companies.
9.—(1) Where there are included in the taxable wealth of an assessable person on a valuation date shares in a private trading company which is a company controlled by that assessable person on that date, the market value of each such share shall be ascertained by the Commissioners for the purposes of tax as if it formed part of a group of shares sufficient in number to give the owner of the group control of the company.
(2) (a) In this section a reference to a company controlled by an assessable person is a reference to a company that—
(i) if the person is an individual, is under the control of any one or more of the following, that is to say, the individual, the relatives of the individual, nominees of the individual or nominees of relatives of the individual,
(ii) if the person is a discretionary trust, is under the control of any one or more of the following, that is to say, the trustees of the trust, the principal objects of the trust within the meaning of section 5 (4), the relatives of those objects, the nominees of those objects or the nominees of relatives of those objects,
(iii) if the person is a private non-trading company, is under the control of that private non-trading company or of persons having control of that private non-trading company.
(b) For the purposes of this section a company which is controlled by any one or more of the individual and relatives of the individual shall be regarded as being itself a relative of the individual.
(c) (i) In this section—
“company”, “nominee” and “share” have the meanings respectively assigned to them by section 6;
“control” means control for the purposes of section 6 and cognate words shall be construed accordingly;
“private trading company” means a company within the meaning of section 6 which is not a private non-trading company.
(ii) For the purposes of subparagraph (i) references in this section and in section 6 to a relative shall be construed as references to a person who is the spouse or a minor child of the person in relation to whom the expression is used.
(3) For the purposes of this section a company shall be deemed to be a company controlled by an assessable person on a valuation date if it is a company controlled by that person on that date or if it was a company so controlled at any time in the period of twelve months prior to that date and, not being so controlled on that date, again becomes so controlled at any time in the period of twelve months subsequent to that date.
Net market value of productive property.
10.—(1) (a) Subject to subsections (2) and (3), the net market value of property to which this subsection applies shall be ascertained—
(i) by deducting from the market value of the property an amount equal to 50 per cent. of the market value of the property or a sum of £100,000 whichever is the lesser, and
(ii) by deducting from the balance then remaining a proportion of any debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with that property and the business carried on in connection therewith, or were incurred in the acquisition of that property, and which, in ascertaining the net market value of property under section 11 (1), are deductible from the market value of the property, being the proportion which the said balance bears to the market value of the property.
(b) This subsection applies to—
(i) agricultural property and farm machinery which are comprised in the taxable wealth of an individual who is a farmer,
(ii) fishing boats which are comprised in the taxable wealth of an individual, or
(iii) hotel premises which are comprised in the taxable wealth of an individual.
(2) (a) Where, in the case of agricultural property to which subsection (1) applies and which is situated within one mile of an urban area, it is shown to the satisfaction of the Commissioners that the market value of that property is enhanced by its high potential for development, the market value thereof, for the purpose of that subsection, shall be ascertained by adding 25 per cent. to the agricultural value of that property on that date.
(b) For the purposes of this subsection—
(i) agricultural property shall be deemed to have a high potential for development if it is shown to the satisfaction of the Commissioners that it will probably be used for the purpose of providing sites for houses or factories within five years of the relevant valuation date;
(ii) the agricultural value of any agricultural property shall be taken to be the market value which it would have if the property were subject to a perpetual covenant prohibiting its use otherwise than as agricultural property.
(c) In this subsection “urban area” means an area which is either a county or other borough, an urban district, a town or a village.
(3) The net market value of property in the State which is used directly in the provision of employment in the State (other than property to which subsection (1) applies) and of property consisting of stock or shares of a trading company comprised in the taxable wealth of an assessable person shall be ascertained—
(a) by deducting from the market value of such property an amount equal to 20 per cent. of the market value of such property, and
(b) by deducting from the balance then remaining an amount equal to 80 per cent. of the debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with the property and the business, if any, carried on in connection therewith or incurred in the acquisition of such property and which, in ascertaining the net market value of property under section 11 (1), are deductible from the market value of the property:
Provided that this subsection shall apply to property to which subsection (1) applies which is comprised in the taxable wealth of an individual in any case where the net market value thereof, if ascertained in accordance with this subsection, would be less than the net market value as ascertained in accordance with that subsection:
Provided also that, in the case of property consisting of stock or shares in a trading company whose assets on the relevant valuation date consist wholly or mainly of premises registered in the register of hotels, kept by Bord Fáilte under section 24 of the Tourist Traffic Act, 1939, and the assets of the business carried on therein, this subsection shall, in respect of the valuation date falling in the year 1975 and the two valuation dates next following that valuation date, have effect as if “30 per cent.” were substituted for “20 per cent.” in paragraph (a), and “70 per cent.” were substituted for “80 per cent.” in paragraph (b).
(4) In this section—
“agricultural property” means agricultural land, pasture and woodland situate in the State and also includes such farm buildings, farm houses and mansion houses (together with the lands occupied therewith) as are of a character appropriate to the property but does not include property in respect of which, by virtue of section 7 (1) (a), tax is not payable;
“farmer” means an individual who is domiciled and ordinarily resident in the State and as respects whose taxable wealth not less than 75 per cent. of the market value of the property comprised therein at the valuation date consists of agricultural property, farm machinery, livestock and bloodstock thereon, and, for the purposes of this definition—
(a) livestock and bloodstock shall be treated as taxable wealth notwithstanding section 7, and
(b) no deduction shall be made from the market value of property for any debts or incumbrances;
“fishing boat” means a vessel of whatever size and in whatever way propelled which is employed wholly in commercial sea fishing;
“hotel premises” means so much of premises, registered in the register of hotels kept by Bord Fáilte under section 24 of the Tourist Traffic Act, 1939, as consists of bedroom accommodation;
“trading company” means a company which is incorporated under the laws of the State, or a company which maintains a register of members in the State, and which is not a private non-trading company.
Net market value of other property.
11.—(1) The net market value of property (other than property to which section 10 applies) comprised in the taxable wealth of an assessable person shall be ascertained by deducting from the market value of the property any debts and incumbrances due by the assessable person and outstanding on the valuation date but no deduction shall be made for—
(a) debts incurred by the person or incumbrances created by the person unless such debts or incumbrances were incurred or created by that person bona fide for full consideration in money or money's worth;
(b) debts or incumbrances which were incurred or created by the person in the acquisition of property in respect of which, by virtue of section 7, tax is not payable;
Provided that this paragraph shall not apply to debts or incumbrances incurred in the acquisition prior to the 5th day of April, 1975 of shares in private non-trading companies to which section 7 (1) (l) refers;
(c) debts or incumbrances in respect of which the assessable person has a right of reimbursement from any other source unless such reimbursement cannot be obtained;
(d) debts or incumbrances which are payable at some future date or in respect of which payment is contingent on the happening of some future event, unless such debts or incumbrances were incurred or created bona fide for full consideration in money or money's worth;
(e) contingencies affecting the property and
(f) debts or incumbrances payment of or discharge of which is not enforceable at law.
(2) In the case of an assessable person in respect of whose property (if any) situate outside the State, tax is not payable, allowance shall not be made under this section for debts or incumbrances due by the assessable person to a person or persons resident outside the State (unless they are required, by contract, to be paid in the State or are charged on the taxable wealth of that assessable person situate in the State) except to the extent to which it is shown, to the satisfaction of the Commissioners, that all the property situate outside the State is insufficient for their payment.
(3) Where the taxable wealth of an individual includes, by virtue of section 4, the property of the wife or minor child of that individual, allowance shall be made under this section only for such debts or incumbrances of the wife or minor child as would be allowable if the wife or minor child were an assessable person who is an individual.
(4) A deduction shall not be made under this section for any debt or incumbrance a part of which has been deducted under section 10.
Values agreed or determined.
12.—(1) Where an accountable person has furnished all the information necessary to enable the Commissioners to ascertain the market value of real property or of shares which are not dealt in on a stock exchange comprised in the taxable wealth of an assessable person on a valuation date and, pursuant to an application in writing to the Commissioners in that behalf, the market value of such property on that valuation date is agreed on between the person and the Commissioners, the value so agreed on shall be treated for the purposes of this Act as the market value of such property in the hands of that assessable person on that valuation date and on the two valuation dates next following that valuation date:
Provided that the market value so agreed shall not be binding in any case where there is failure to disclose material facts in relation to any part of the taxable wealth of the assessable person or where at any time before the third of the valuation dates—
(a) in the case of real property, there is any change in the tenure under which the property is held, or let, or any change whatever, whether affecting that or any other property, which would materially increase or decrease the market value over and above any increase or decrease which might normally be expected if such change had not occurred, or
(b) in the case of such shares, there is any alteration in the capital or the ownership of the capital of the company concerned or of the rights of the shareholders inter se or there has been a material change in the assets of the company or in their market value over and above any such change which might normally be expected,
and, in such cases, the market value of the real property or of such shares may be ascertained again by the Commissioners for each of the relevant valuation dates.
(2) Where an accountable person has furnished all the information necessary to enable the Commissioners to ascertain the market value of any property on a valuation date and has paid the tax due on that date in respect of the property, that person may apply to the Commissioners not less than two years after the date of the assessment under this Act pursuant to which the said payment was made for a determination of the market value of such property or any part thereof on that valuation date and thereupon the Commissioners shall, as soon as may be, determine that value and the market value thus determined shall, for all the purposes of this Act, be the market value of the property concerned on that valuation date and shall, subject to the provisions of section 23 or 24, be final.
(3) Any agreement or determination made under this section in respect of any property comprised in the taxable wealth of an assessable person shall be binding only on that person and on all persons who are accountable persons in relation to tax payable by that assessable person as such.
Exclusions from net market value.
13.—For the purposes of the assessment of tax, there shall be excluded from the net market value of the property comprised in the taxable wealth of an individual on a valuation date—
(a) in the case of an individual whose wife is living with him on that date, a sum of £100,000,
(b) in the case of an individual who is a widower or widow on that date and whose spouse had been living with that individual immediately before the death of that spouse, a sum of £90,000, and
(c) in the case of an individual other than—
(i) an individual to whom paragraph (a) or (b) applies,
(ii) a married woman living with her husband, or
(iii) a minor child to whom the proviso to this section applies,
a sum of £70,000:
Provided that there shall also be so excluded a sum of £2,500 in respect of each minor child where the property, if any, of such minor child falls to be included in the taxable wealth of that individual under section 4.
Accountable persons.
14.—(1) The following persons shall be primarily accountable for the payment of tax—
(a) if the assessable person is an individual (other than a person to whom paragraph (b) applies), the individual or his personal representative,
(b) if the assessable person is a minor child or is a person of unsound mind having a guardian or a committee, the guardian or committee, as the case may be,
(c) if the assessable person is a discretionary trust, the trustee of that trust,
(d) if the assessable person is a private non-trading company, the secretary of the company or the person who performs the duties of secretary.
(2) The following persons shall also be accountable for the payment of any amount of tax for which the persons referred to in subsection (1) are made primarily accountable—
(a) if the assessable person is an individual, every person whose property is included with that of the individual under section 4 and every trustee, guardian, committee, personal representative, agent or other person in whom any property comprised in the taxable wealth of the individual on the relevant valuation date stands vested or by whom the property is managed or the income of the property is collected on that date or within one year thereafter and every person in whom the property becomes vested by alienation or other derivative title after that valuation date, other than by a sale for full consideration in money or money's worth,
(b) if the assessable person is a discretionary trust, any person who derived directly or indirectly capital or income out of the property comprised in the trust during the year preceding the relevant valuation date or at any time thereafter and every trustee, guardian, committee, agent or other person in whom any property comprised in the taxable wealth of that trust on that date stands vested or by whom the property is managed or the income of the property is collected on that date or within one year thereafter and every person in whom the property becomes vested by alienation after that valuation date other than by a sale for full consideration in money or money's worth,
(c) if the assessable person is a private non-trading company, every director or shareholder and every trustee, guardian, committee, agent or other person in whom any property comprised in the taxable wealth of the company on the relevant valuation date stands vested or by whom the property is managed or the income of the property is collected on that date or within one year thereafter and every person in whom the property becomes vested by alienation after that valuation date other than by a sale for full consideration in money or money's worth:
Provided that none of those persons shall be liable for tax to an amount in excess of the market value of the property, or in excess of the income, as the case may be, vested in, collected or received by him or to which he is beneficially entitled in possession.
(3) Any accountable person referred to in subsection (2) who is authorised or required to pay tax in respect of any property comprised in the taxable wealth of an assessable person shall be entitled to reimbursement for any amount paid by him in respect of tax from the person primarily accountable for such amount and the person primarily accountable for the tax shall himself be entitled to reimbursement as follows—
(a) if he is an individual and if his taxable wealth includes, by virtue of section 4 (1), property of another person, from the person for the proportion of the amount of tax referable to the person's taxable wealth ascertained in accordance with section 4 (2);
(b) if he is the personal representative, guardian or committee of an individual, from the estate or assets of that individual;
(c) if he is a trustee of a discretionary trust or a person who is, by virtue of subsection (2) or (3) of section 5, deemed to be beneficially entitled in possession to property, from the trust property;
(d) if he is the secretary of a private non-trading company or the person who performs the duties of secretary, from the assets of the company.
(4) Any accountable person who is authorised or required to pay tax in respect of an interest which is a limited interest shall be entitled to reimbursement from the property in which the limited interest subsists or on which it is charged or secured or on which it is entitled to be so charged or secured and he shall, for the purpose of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in him, to raise the amount of such tax, and any interest and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of or a terminable charge on that property or any part thereof and any other accountable person who is entitled to reimbursement under subsection (3) shall have a similar power in relation to any property in respect of which he is authorised or required to pay tax.
(5) The tax assessed or any part thereof shall be recoverable from any one or more of the persons accountable for the payment of the tax.
(6) An accountable person in possession of information relevant to the taxable wealth of an assessable person shall disclose to the Commissioners or such officer as the Commissioners may appoint such information within his possession or power as they may require in writing for the ascertainment of liability to, or the collection of, tax and shall make such disclosure within such time, not being less than 30 days, as may be specified in the requirement and any such person shall at all reasonable times make available for inspection by the Commissioners all books, accounts, documents or records in his possession or power which contain information which they may require for the ascertainment of liability to, or the collection of, tax and the Commissioners may take copies of, or extracts from, any books, accounts, documents or records made available for inspection.
Delivery of returns.
15.—(1) A person who is primarily accountable for the payment of tax by virtue of section 14 (1) shall, within three months after every valuation date, deliver to the Commissioners on a form provided by them a return of all the property comprised in the taxable wealth of the assessable person stating the market value thereof on that date and shall, if required in writing by the Commissioners, deliver to them within such time, not being less than 30 days, as may be specified in the requirement a statement verifying such particulars, together with such evidence, statements and documents, as they may require relating to that property or to any property which they have reason to believe to form part of the taxable wealth of such assessable person:
Provided that, in any case where the assessable person is an individual, the person primarily accountable need not, unless he is required in writing by the Commissioners to do so, deliver a return as aforesaid where the net market value of the property comprised in his taxable wealth does not exceed 75 per cent. of the amount of the exclusion to which he is entitled under section 13:
Provided also that the reference in this subsection to three months after every valuation date shall, in relation to the valuation date in the year 1975, be construed as a reference to the period ending on the 5th day of October, 1975.
(2) A person who is accountable for the payment of tax by virtue of section 14 (2) shall, if he is required in writing by the Commissioners to do so, deliver to the Commissioners, within such time, not being less than 30 days, as may be specified in the requirement, on a form provided by them a return of all the property in respect of which he is accountable comprised in the taxable wealth of the assessable person concerned stating the market value thereof on that dateand shall, if he is so required by the Commissioners, so deliver to them a statement verifying such particulars, together with such evidence, statements and documents as they may require relating to that property.
Assessment of tax.
16.—(1) The Commissioners may make an assessment of tax payable upon the net market value of the property comprised in the taxable wealth of an assessable person on the relevant valuation date on the basis of the return delivered pursuant to section 15.
(2) An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review, whether in respect of the taxable wealth already assessed to tax or in respect of any additional taxable wealth, the Commissioners may—
(a) to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the taxable wealth of the assessable person concerned, or any part thereof, or
(b) require any accountable person to deliver to them, within such time, not being less than 30 days, as may be specified in the requirement, an additional return on a form provided by the Commissioners of all the property (or any part thereof) comprised in the taxable wealth of the assessable person together with a statement verifying such particulars and also such evidence, statements and documents as they require relating to any property therein, or to any property which they have reason to believe to form part of the taxable wealth of the assessable person, and may make an amended assessment of the amount of tax due and payable on the basis of the additional return:
Provided that, where any accountable person who has delivered a return or additional return is aware or becomes aware at any time that the return or additional return is defective in a material respect by reason of anything contained in or omitted from it, he shall, without application from the Commissioners and within three months of so becoming aware, deliver to them an additional return to enable an amended assessment to be made.
(3) In any case in which—
(a) a return is not delivered by an accountable person to the Commissioners within three months after the relevant valuation date,
(b) an additional return required by or under subsection (2) (b) to be delivered is not delivered within the appropriate time specified in the said subsection (2) (b), or
(c) a return or an additional return is unsatisfactory to them,
it shall be lawful for the Commissioners to make an assessment of tax payable upon the net market value of the property comprised in the taxable wealth or any part thereof on the relevant valuation date of such amount or further amount as, to the best of their knowledge, information and belief, ought to be charged, levied and paid:
Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return or an additional return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners in pursuance of this subsection.
(4) The making of an amended assessment shall not prejudice the right of the Commissioners to make further amended assessments of the amount of tax payable or to require delivery from the accountable person concerned of further additional returns, and the provisions of this section shall apply to such returns.
(5) Nothing done or suffered by reason or in consequence of any assessment made under this section shall prejudice the determination of any issue which may arise in the course of a further assessment or assessments.
(6) The Commissioners may, if they are satisfied that it is necessary to do so, extend any time limit specified in section 14 or 15 or in this section.
(7) Any amount of tax assessed under this section shall be due and payable to the Commissioners.
Signing of returns.
17.—(1) A return or additional return required to be delivered under this Act shall be signed—
(a) if the assessable person is an individual (other than a person to whom paragraph (b) applies), by the individual or his personal representative,
(b) if the assessable person is a minor child or a person of unsound mind having a guardian or committee, by the guardian or committee, as the case may be,
(c) if the assessable person is a discretionary trust, by the trustee of that trust,
(d) if the assessable person is a private non-trading company, by the secretary of the company or the person who performs the duties of secretary, or
(e) if it is delivered by any other person, by that person,
and shall include a declaration by the person signing it that the return or additional return is, to the best of his knowledge, information and belief, correct and complete.
(2) The Commissioners may require the declaration aforesaid to be made on oath.
(3) The Commissioners may, if they so think fit, accept a return or an additional return under this Act that has not been signed in accordance with this section and such return or additional return, if so accepted, shall be deemed to be duly delivered to the Commissioners under this Act.
Payment of tax and interest on tax.
18.—(1) Tax shall be due and payable on the valuation date.
(2) Simple interest at the rate of 1.5 per cent. per month or part of a month, without any deduction of income tax, shall be payable upon tax from the valuation date upon which it becomes due and payable until the date of payment and shall be chargeable and recoverable in the same manner as if it were part of the tax:
Provided that interest shall not be payable unless the total amount thereof exceeds £5.
(3) Notwithstanding the foregoing, interest shall not be payable upon tax which is paid within three months of the valuation date upon which it becomes due and payable and, where tax and interest thereon (if any) are paid within 30 days of the date of the assessment thereof, interest shall not run for the period from the date of the assessment to the date of payment:
Provided that interest shall not be payable upon tax which is paid before the 5th day of December, 1975.
(4) A payment on account of tax shall be applied—
(a) if there is interest due on tax at the date of the payment, to the discharge, so far as may be, of the interest so due; and
(b) if there is any balance of that payment remaining, to the discharge of so much tax as is equal to that balance.
(5) Subject to the foregoing, payments on account of tax due on a valuation date may be made at any time after that date, whereupon interest on so much of the payment on account as is referable to tax shall cease to run.
(6) All sums due under the provisions of this Act shall be paid to the Accountant-General, Revenue Commissioners, Dublin, 2.
Tax to be a charge on property.
19.—(1) Tax due in respect of the taxable wealth of an assessable person shall, subject to the provisions of this section, be and remain a charge on any real property comprised in the taxable wealth of the person and shall also be a charge on the personal property comprised in the taxable wealth of the person while the personal property remains in the ownership or control of the person or of any trustee or other person on his behalf.
(2) Real property comprised in the taxable wealth of an assessable person shall not, as against a bona fide purchaser for full consideration in money or money's worth or a mortgagee, remain charged with or liable to the payment of tax of any amount after the expiration of six years from the valuation date upon which that amount of tax fell due.
(3) Notwithstanding subsection (1), where there is a bona fide sale for full consideration in money or money's worth or a mortgage of real property comprised in the taxable wealth of an assessable person, that property shall not remain charged with tax as against the purchaser or mortgagee unless the amount of the consideration or mortgage debt exceeds £50,000 or the amount of the consideration or mortgage debt, together with the amount of the consideration or mortgage debt for any other such sale or mortgage effected between the same parties within two years prior to the date of that sale or mortgage, exceeds in the aggregate £50,000.
Receipts and certificates.
20.—(1) When any amount in respect of tax is paid, the Commissioners shall give a receipt for the payment.
(2) The Commissioners shall, on application to them by a person who has paid tax in respect of any property comprised in any return, additional return or assessment, give a certificate to the person, in such form as they think fit, of the amount of tax paid by him in respect of that property.
(3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any property, if they are satisfied that any amount of tax charged on that property and payable on any valuation date has been or will be paid (or that no amount of tax is charged on the property), give a certificate to the person, in such form as they think fit, to that effect and the certificate shall discharge the property from liability for tax (if any) payable on that valuation date, and the certificate shall, in the case of a bona fide purchaser of any real property comprised in the property aforesaid for full consideration in money or money's worth without notice, exonerate the real property from liability for tax (if any) payable on that date notwithstanding any suppression or misstatement in the return, additional return or assessment on the basis of which the amount may have been assessed and notwithstanding any insufficiency of such assessment.
Relief in certain cases.
21.—(1) In any case in which an assessable person who is an individual and who is domiciled and ordinarily resident in the State shows, to the satisfaction of the Commissioners, that the combined total of the amount of tax paid in respect of his taxable wealth on a valuation date and the amount paid in respect of his income tax liability for the year ending on that valuation date exceeds 80 per cent. of his total income for that year, the Commissioners shall repay to that individual, his nominee or personal representative the amount by which the combined total exceeds that percentage:
Provided, however, that the amount of tax repaid shall not exceed 50 per cent. of the amount of tax which, but for the provisions of this section, would be payable by the assessable person on that valuation date.
(2) Tax shall not be paid more than once on the same property on the relevant valuation date and the same property shall not be included more than once in taxable wealth on that date.
(3) In this section—
“total income” means total income, within the meaning of the Income Tax Acts, of that individual and of the persons whose property, if any, falls to be included in the taxable wealth of that individual under section 4;
“income tax liability” means the liability to income tax of the total income.
Overpayment of tax.
22.—(1) Where it is proved to the satisfaction of the Commissioners that the amount of tax or interest paid in respect of the taxable wealth of an assessable person on a valuation date exceeds the amount which that person was liable to pay, they shall repay the excess to the person who paid the excess, his nominee or personal representative or, at the option of the Commissioners, the excess, or such part of it as is required for that purpose, may be retained by them and set off against any liability of the assessable person in respect of tax or interest due and payable by the person who paid the excess at the time the repayment falls to be made, in respect of the taxable wealth of the assessable person on any other valuation date.
(2) Where, under this section, any amount falls to be repaid or retained, there shall be added to such amount simple interest at the rate of 1.5 per cent. of the amount to be repaid or retained for each month or part of a month from the date of the payment of the excess giving rise to the repayment or from a date which is three months after the relevant valuation date, whichever is the later, to the date of the repayment or retention as the case may be:
Provided that the reference in this subsection to a date which is three months after the relevant valuation date, shall, in relation to the valuation date in the year 1975, be construed as a reference to the 5th day of December, 1975.
(3) The provisions of this section shall not apply to any amount repayable under section 21.
Appeals in relation to value of real property.
23.—(1) If a person is aggrieved by a decision of the Commissioners as to the market value of any real property, he may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910, and the provisions as to appeals under that section shall apply accordingly with any necessary modifications.
(2) A determination by virtue of the said section 33, on an appeal under this section, of the market value of any real property, or a share in any such property, on a valuation date, shall be binding on all accountable persons for the purposes of tax in respect of the value of that property or share comprised in the taxable wealth of the relevant assessable person on that date.
Appeals in other cases.
24.—(1) In this section—
“Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967;
“appellant” means a person who appeals to the Appeal Commissioners under this section.
(2) (a) Subject to the provisions of this Act, an accountable person who has delivered to the Commissioners a return or an additional return for the purposes of the assessment of tax in respect of any property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.
(b) An appeal shall not lie under this section in relation to the market value of real property.
(3) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his intention to appeal against the assessment.
(4) An appeal under this section against an assessment shall not be proceeded with or entertained by the Appeal Commissioners unless an amount equal to 75 per cent. of the amount of the assessment is paid to the Commissioners by or on behalf of the appellant:
Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is not an accountable person in respect of tax to which the assessment relates.
(5) (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—
(i) the appointment of times and places for the hearing of appeals;
(ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;
(iii) the determination of an appeal by agreement between the appellant and an officer appointed by the Commissioners in that behalf;
(iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;
(v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;
(vi) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;
(vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
(ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;
(x) the procedures for appeal,
shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.
(b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.
(c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant or one of the appellants resides or (in the case of a body corporate) has its principal place of business:
Provided that—
(i) in any case where no appellant is resident in or (in the case of a body corporate) has a place of business in the State, or
(ii) in any case where there is a doubt or a dispute as to the circuit,
the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.
(6) (a) Where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate.
(b) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post and in the case of a notice or other document addressed to the Commissioners, shall be sent to the Secretaries, Revenue Commissioners, Dublin Castle, Dublin, 2.
(c) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.
(7) Prima facie evidence of any notice given under this section by the Commissioners or by an officer of the 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 position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.
(8) Every person accountable for the payment of any tax on the taxable wealth on a valuation date of an assessable person and every person entitled to reimbursement for the payment of that tax shall be bound by a determination on appeal under this section against an assessment of tax on the taxable wealth of that person on that date.
(9) Where the Commissioners make an assessment of tax under subsections (2) (a) or (3) of section 16, the accountable person from whom it is sought to recover the amount so assessed shall have the same right of appeal under this section as he would have if the assessment had been made on a return or an additional return delivered by him and, in any case where the assessment was sent to his solicitor, accountant or other agent, the period of 30 days referred to in subsection (3) shall be extended if the accountable person proves to the satisfaction of the Commissioners that he had, at the date of the assessment, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.
Recovery of tax.
25.—Every sum due to the Commissioners in respect of tax or interest thereon and also every penalty incurred in connection with tax or interest thereon shall be deemed to be a debt due by an accountable person or his personal representative to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General, the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.
Evidence in proceedings for recovery of tax.
26.—The provisions of section 39 of the Finance Act, 1926, shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.
Pedalties.
27.—(1) (a) A person who contravenes section 14 (6) or 15 or fails to comply with a requirement under section 16 (2) (b) shall be liable to a penalty of £1,000.
(b) Where the contravention or failure referred to in paragraph (a) continues after judgement has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.
(2) Where, under or for the purposes of any of the provisions of this Act, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and the person having custody or possession of that property prevents such inspection or obstructs the person so authorised in the performance of his functions in relation to the inspection, the person having such custody or possession shall be liable to a penalty of £1,000.
(3) Where an accountable person fraudulently or negligently—
(a) delivers any incorrect return or additional return,
(b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the taxable wealth of an assessable person,
(c) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any claim for any allowance, deduction, exemption or relief, or
(d) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any other matter,
whereby the amount of tax payable in respect of the taxable wealth of an assessable person is less than it would have been if that return, statement, declaration, evidence or valuation had been correct, he shall be liable to a penalty of—
(i) £2,000, and
(ii) the amount, or in the case of fraud, twice the amount, of the difference specified in subsection (5).
(4) Where any such return, statement, declaration, evidence or valuation as is mentioned in subsection (3) was delivered, made or furnished neither fraudulently nor negligently by a person and it comes to his notice that it was incorrect, then, unless the error is remedied without unreasonable delay, such matter shall be treated, for the purposes of this section, as having been negligently done by him.
(5) The difference referred to in subsection (3) is the difference between—
(a) the amount of tax payable in respect of the taxable wealth of the assessable person for the valuation dates to which the return, additional return, statement, declaration, evidence or valuation relates, and
(b) the amount which would have been the amount so payable if the return, additional return, statement, declaration evidence or valuation as made or submitted by him had been correct.
(6) For the purposes of subsection (3), where anything referred to in that subsection is delivered, made or furnished on behalf of a person, it shall be deemed to have been delivered, made or furnished by that person unless he proves that it was done without his knowledge and consent.
(7) Any person who assists in or induces the delivery, making or furnishing for any purposes of tax of any return, additional return, statement, declaration, evidence or valuation which he knows to be incorrect shall be liable to a penalty of £500.
(8) The provisions of this section shall not affect any criminal proceedings.
(9) Subject to the provisions of this section, sections 128 (4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967, shall, with any necessary modifications, apply to a penalty under this section as if the penalty were a penalty under the Income Tax Acts.
Agreements for relief from double taxation.
28.—(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 tax payable under the laws of the State and any tax of a similar character imposed 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) Any arrangements to which the force of law is given under this section may include provision for relief from tax charged before the making of the arrangements and provisions as to property which is not itself subject to double tax, and the provisions of this section shall have effect accordingly.
(3) For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government thereof.
(4) Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the 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.
(5) (a) Any order made under this section 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.
(b) Where an order is proposed to be made under this section, 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.
Loss of documents.
29.—Where any return, additional return, assessment or other document relating to tax, has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Commissioners may, notwithstanding anything in any enactment to the contrary, do all such acts and things as they might have done, and all acts and things done under or in pursuance of this section shall be as valid and effectual for all purposes as they would have been if the assessment had not been made, or the return, additional return or other document had not been delivered or furnished, or required to be delivered or furnished:
Provided that where any accountable person who is charged with tax in pursuance of or by virtue of any act or thing done under or in pursuance of this section proves to the satisfaction of the Commissioners that tax has already been paid in respect of the subject matter, relief shall be given either by abatement from the charge or by repayment, as the case may require, to the extent to which the liability of that accountabe person has been discharged by the payments so made.
Extension of certain Acts.
30.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “and wealth tax” before “but no other tax or duty”.
(2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “wealth tax” before “stamp duties”.
Regulations.
31.—(1) The Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Act and of enabling them to discharge their functions thereunder.
(2) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Care and management.
32.—(1) Tax is hereby placed under the care and management of the Commissioners.
(2) The Commissioners may authorise any of their officers to perform any act and discharge any function authorised by this Act to be performed or discharged by the Commissioners.
Short title.
33.—This Act may be cited as the Wealth Tax Act, 1975.