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Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 28 de 1958.
AN tACHT AIRGEADAIS (FORÁLACHA ILGHNÉITHEACHA), 1958.
[An tiontó oifigiúil.]
CUID I.
Réamhráiteach agus Ginearálta.
Gearrtheideal.
1.—Féadfar an tAcht Airgeadais (Forálacha Ilghnéitheacha), 1958, a ghairm den Acht seo.
Léiriú.
1920 c. 18.
2.—(1) San Acht seo—
tá le “an t-aerfort” an bhrí chéanna atá leis san Acht Aerfoirt Neamhchustam, 1947;
ciallaíonn “cuideachta” aon chomhlacht corpraithe a dhéanann trádáil;
ciallaíonn “na hAchtanna Brabús Corparáide” Cuid V den Finance Act, 1920, agus na hachtacháin a leasaíonn nó a leathnaíonn an Chuid sin;
ciallaíonn “an tAire” an tAire Airgeadais.
(2) Aon tagairt atá san Acht seo 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 nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le cáin ioncaim, a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus, a mhéid a bhaineann sí le cáin bhrabús corparáide, forléireofar í i dteannta na nAchtanna Cánach Brabús Corparáide
(4) Déanfar Cuid III den Acht seo, a mhéid a bhaineann sí le dleachta custam, a fhorléiriú i dteannta na nAchtanna Custam, agus, a mhéid a bhaineann sí le dleachta máil, forléireofar í i dteannta na reachtanna a bhaineann le dleachtanna máil agus le bainistí na ndleachtanna sin.
CUID II.
Faoiseamh Sealadach ó Chánachas.
Oibríochtaí trádála díolmhaithe.
3.—(1) San alt seo ciallaíonn “cuideachta cháilithe” cuideachta ar san aerfort a dhéantar a trádáil go léir nó cuid dá trádáil.
(2) Faoi réir fo-alt (5) agus (6) den alt seo, féadfaidh an tAire deimhniú a thabhairt á dheimhniú gur oibríochtaí trádála díolmhaithe chun críocha na Coda seo den Acht seo, le héifeacht amhail ó dháta a dtosaithe, na hoibríochtaí trádála sin de chuid cuideachta cáilithe a bheidh sonraithe sa deimhniú, agus fanfaidh aon deimhniú a thabharfar amhlaidh i bhfeidhm go ceann na tréimhse cúig bliana fichead ó dháta an Achta seo a rith, mura gcúlghairmfear é faoi fho-alt (4) den alt seo.
(3) Féadfar deimhniú faoi fho-alt (2) den alt seo a thabhairt gau aon choinníollacha nó faoi réir cibé coinníollacha is cuí leis an Aire agus a shonróidh sé ann.
(4) Má tharlaíonn, i gcás cuideachta a mbeidh deimhniú faoi fho-alt (2) den alt seo tugtha ina leith—
(a) go scoirfear de thrádáil na cuideachta nó go dtiocfaidh sé sa déanamh gur lasmuigh den aerfort a bheifear ag déanamh na trádála sin go léir, nó
(b) gur deimhin leis an Aire aon choinníoll áirithe ar ar tugadh an deimhniú a bheith gan comhlíonadh ag an gcuideachta,
féadfaidh an tAire, trí fhógra i scríbhinn a sheirbheálfar tríd an bpost cláraithe ar an gcuideachta, an deimhniú a chúlghairm.
(5) Ní dheimhneoidh an tAire, faoi fho-alt (2) den alt seo, gur oibríocht trádála dhíolmhaithe oibríocht trádála áirithe muran de cheann amháin nó níos mó de na cineálacha oibríochta trádála seo a leanas í:
(a) díol earraí a onnmhairíodh, nó a onnmhaireofar, as an Stát ag an gcuideachta cháilithe (ag gníomhú di mar phríomhaí nó mar ghníomhaire), is earraí a táirgeadh, a monaraíodh nó a próisíodh san aerfort ag an gcuideachta cháilithe,
(b) díol earraí a onnmhairíodh, nó a onnmhaireofar, as an Stát, ag an gcuideachta cháilithe, is earraí a allmhairíodh isteach sa Stát agus a pacáistíodh nó a láimhsíodh san aerfort ag an gcuideachta cháilithe,
(c) aerárthaí a dheisiú nó a chothabháil san aerfort,
(d) seirbhísí lena ngabhann úsáid aerárthach nó aeriompair a dhéanamh san aerfort nó lasmuigh den Stát.
(e) oibríochtaí trádála eile ar dóigh leis an Aire, tar éis dó dul i gcomhairle leis an Aire Tionscail agus Tráchtála, go gcabhraíonn siad le húsáid nó forbairt an aerfoirt,
(f) oibríochtaí trádála a ghabhann le haon oibríocht dá dtuairiscítear sna míreanna roimhe seo den fho-alt seo.
(6) Ní dheimhneoidh an tAire, faoi fho-alt (2) den alt seo, gur oibríocht trádála dhíolmhaithe aon oibríocht trádála acu seo a leanas:
(a) díol earraí a tugadh, nó a thabharfar ón aerfort isteach in aon chuid eile den Stát ar shlí seachas i gcúrsa a n-onnmhairithe as an Stát,
(b) seirbhísí a dhéanamh do dhaoine a chónaíonn sa Stát lasmuigh den aerfort,
(c) earraí a tháirgeadh nó a mhonarú lasmuigh den aerfort,
(d) seirbhís aer-iompair a oibriú seachas seirbhís aeriompair—
(i) a oibrítear idir an t-aerfort agus áit lasmuigh den Stát, agus
(ii) nach n-oibrítear amhlaidh faoi chomhaontú dháthaobhach idirnáisiúnta ar páirtí ann an Rialtas,
(e) seirbhísí a dhéanamh sa Stát—
(i) do phaisnéirí a rachaidh ar bord nó a thiocfaidh ó bhord aerárthach, lena n-áirítear seirbhísí óstán, seirbhísí bídh agus dí, seirbhísí malartaithe airgid nó seirbhísí iompair (seachas seirbhísí aeriompair), nó
(ii) i ndáil le haerárthaí a bheidh ag tuirling ná ag imeacht, nó a bheidh á luchtú nó á ndíluchtú,
(f) earraí a dhíol ar mionreic,
(g) earraí inchaite a dhíol mar bhreosla aerárthach nó le loingsiú mar stórais aerárthach,
(h) oibríocht trádála arna déanamh i gcúrsa trádála sa Bhreatain Mhóir nó i dTuaisceart Éireann.
Ní áireofar brabúis, gnóchan ná caillteanais i gcás oibríochtaí trádála díolmhaithe.
4.—(1) Ní dhéanfar brabúis nó gnóchan ná caillteanais de dhroim oibríochtaí trádála díolmhaithe a áireamh chun aon chríche de chuid na nAchtanna Cánach Ioncaim, nó na nAchtanna Cánach Brabús Corparáide, maidir leis an gcuideachta a dhéanann na hoibríochtaí sin.
(2) I gcás inar oibríochtaí díolmhaithe cuid, agus gur oibríochtaí trádála eile cuid, den trádáil a dhéanann cuideachta, déanfar méid na mbrabús nó an ghnóchain nó na gcaillteanas de dhroim na n-oibríochtaí trádála eile sin a ríomh, chun aon chríche de chuid na nAchtanna Cánach Ioncaim, mar ríomhfaí é chun na críche sin dá mbeadh dhá thrádáil ar leithligh á ndéanamh ag an gcuideachta arbh éard iad faoi seach na hoibríochtaí trádála díolmhaithe agus na hoibríochtaí trádála eile.
Idirbhearta idir daoine i gcomhlachas le chéile.
5.—(1) Má tharlaíonn, i gcúrsa oibríochtaí trádála díolmhaithe go gceannóidh an chuideachta a bheidh ag déanamh na n-oibríochtaí (dá ngairtear an ceannaitheoir ina dhiaidh seo sa bhfo-alt seo) earraí ó dhuine eile (dá ngairtear an díoltóir ina dhiaidh seo sa bhfo-alt seo) agus—
(a) go mbeidh urlámh ag an díoltóir ar an gceannaitheoir nó, más comhlacht corpraithe nó comhpháirtíocht an díoltóir, go mbeidh urlámh ag an gceannaitheoir ar an díoltóir nó urlámh ag duine éigin eile ar an díoltóir agus ar an gceannaitheoir, agus
(b) go ndíolfar na hearraí ar phraghas is lú ná an praghas ba dhóigh le duine a gheofaí orthu dá mba pháirtithe neamhspleácha ag déileáil ar neamhthuilleamaí le chéile na páirtithe san idirbheart,
ansin, déanfar aon riomh ar bhrabúis nó gnóchan nó caillteanais an díoltóra, chun aon chríche de chuid na nAchtanna Cánach Ioncaim nó na nAchtanna Cánach Brabús Corparáide, fé is dá ndíolfaí na hearraí ar an bpraghas a gheofaí orthu dá mba idir daoine neamhspleácha ag déileáil mar adúradh a dhéanfaí an t-idirbheart.
(2) San alt seo, ciallaíonn “urlámh”, maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna a shealbhú nó cumhacht vótála a bheith aige sa chomhlacht sin nó maidir leis nó in aon chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachta a thugtar leis na hairteagail chomhlachais, nó doiciméad eile a rialaíonn an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, go seoltar gnó an chomhlachta chéadluaite de réir tola an duine sin agus, maidir le comhpháirtíocht, ciallaíonn sé an ceart chun scaire is mó ná leath sócmhainní, nó is mó ná leath ioncaim, na comhpháirtíochta.
Ráitis a sheachadadh, etc.
6.—I gcás ina mbeidh deimhniú tugtha ag an Aire faoi alt 3 den Acht seo—
(a) na forálacha sin de chuid na nAchtanna Cánach Ioncaim agus na nAchtanna Cánach Brabús Corparáide a bhaineann le tabhairt ráiteas nó tuairisceán brabús nó gnóchan, leanfaidh siad d'éifeacht a bheith acu fé is dá mbeifí gan an deimhniú a thabhairt, agus
(b) féadfaidh na Coimisinéirí Ioncaim trí fhógra i scríbhinn a cheangal ar an gcomhlacht iomchuí cibé cuntais agus sonraí eile is dóigh leis na Coimisinéirí Ioncaim is gá chun críocha na Coda seo den Acht seo a thabhairt dóibh laistigh de cibé tréimhse a ordóidh siad agus má mhainníonn an chuideachta, gan leithscéal réasúnach, déanamh de réir an fhógra, dlífear pionós nach mó ná céad punt a chur uirthi, agus, tar éis breithiúnas i leith an phionóis sin a bheith tugtha, pionós breise dá chóimhéid in aghaidh gach lae a leanfar den mhainneachtain sin.
Eisceadh ó Chuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956.
7.—D'ainneoin aon ní i gCuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, ní thabharfar aird chun aon chríche de chuid na Coda sin III ar aon mhéid is infhaighte ó earraí a dhíol a onnmhairíodh as an Stát i gcúrsa oibríochtaí trádála díolmhaithe.
Laghdú ar asbhaintí áirithe.
8.—(1) I gcás inar oibríochtaí trádála díolmhaithe cuid, agus gur oibríochtaí trádála eile cuid, den trádáil a dhéanann cuideachta, déanfar méid aon asbhainte, is asbhaint lena mbaineann an t-alt seo, a mbeadh teideal ag an gcuideachta chuige mura mbeadh an t-alt seo, a laghdú den mhéid sin, más aon mhéid é, is dóigh leis na Coimisinéirí Speisialta a bheith cóir ag féachaint d'alt 4 den Acht seo.
(2) Is iad na hasbhaintí lena mbaineann an t-alt seo asbhaintí i leith aon liúntais faoi Riail 6 de na Rialacha a bhaineann le Cásanna I agus II de Sceideal D, fo-alt (3) d'alt 5 den Acht Airgeadais, 1946, Cuid V den Acht Airgeadais, 1956, Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, nó Cuid V den Acht Airgeadais, 1957.
Díbhinní.
9.—(1) I gcás díbhinn a bheith arna híoc go páirteach as brabúis ó oibríochtaí trádála díolmhaithe agus go páirteach as brabúis eile, beidh feidhm ag Riail 20 de na Rialacha Ginearálta agus ag alt 5 den Acht Airgeadais, 1940, fé is dá mbeadh an díbhinn comhdhéanta de dhá dhíbhinn a íocadh faoi seach as brabúis ó oibríochtaí trádála díolmhaithe agus as brabúis eile.
(2) Ní dhéanfar an mhéid d'aon díbhinn a íocadh as brabúis ó oibríochtaí trádála díolmhaithe a áireamh mar ioncam nó brabúis chun aon chríche de chuid na nAchtanna Cánach Ioncaim nó na nAchtanna Cánach Brabús Corparáide.
(3) Maidir le gach barántas, seic, nó ordú arna tharraing nó arna dhéanamh ag cuideachta chun díbhinn a íoc is iníoctha go hiomlán nó go páirteach as brabúis ó oibríochtaí trádála díolmhaithe, bainfidh alt 13 den Acht Airgid, 1925, leis an gcuideachta ar shlí go dtaispeánfaidh (de réir mar dhlífidh an cás) an ráiteas a cheanglaítear leis an alt sin, i dteannta na sonraí a cheanglaítear ar leith ón alt seo a thabhairt—
(a) gurb é atá in iomlán na suime dar tarraingíodh nó dá ndearnadh an barántas, an seic nó an t-ordú, íocaíocht díbhinne brabús ó oibríochtaí trádála díolmhaithe, nó
(b) gur íocaíocht as brabúis ó oibríochtaí trádála díolmhaithe cuid den tsuim sin agus gur íocaíocht as brabúis eile cuid (a luafar ar leithligh a mórmhéid sula ndearnadh aon asbhaint i leith cánach ioncaim) den tsuim sin.
Forálacha maidir le híocaíochtaí áirithe.
10.—(1) I gcás aon íocaíocht lena mbaineann an t-alt seo a bheith iníoctha as brabúis nó gnóchan trádála ar oibríochtaí trádála díolmhaithe cuid di agus oibríochtaí trádála eile cuid di, is é amháin an méid a n-áireofar gur as brabúis nó gnóchan a tugadh faoi mhuirear cánach a íocadh as brabúis nó gnóchan an chuid sin den íocaíocht a mbeidh an chomhréir chéanna idir í agus an íocaíocht iomlán agus a bheidh idir méid brabús nó gnóchain na trádála ar ar muirearaíodh cáin iarbhír agus méid na mbrabús nó an ghnóchain sin ar a muirearófaí cáin iarbhír dá mba nach n-achtófaí an Chuid seo den Acht seo.
(2) Baineann an t-alt seo le haon íocaíocht úis airgid, bhlianachta, nó íocaíocht bhliantúil eile ar ar muirearaíodh cáin faoi Sceideal D, nó aon ríchíosa nó suime eile a íocadh i leith paitinn a úsáid.
CUID III.
Custaim agus Mál.
Dleacht ar earraí áirithe arna dtabhairt ón aerfort isteach i gcuid eile den Stát.
11.—(1) Ach amháin mar fhoráltar i bhfo-ailt (7) agus (8) den alt seo, baineann an t-alt seo le hearraí atá irgeadh, a monaraíodh, a próisíodh nó a pacáistíodh san aerfort.
(2) Má tharlaíonn an lú lá d'Eanáir, 1959, nó dá éis, i gcás earraí lena mbaineann an t-alt seo agus a ndearnadh, i gcúrsa iad féin nó aon ní iontu nó a corpraíodh iontu a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú, aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam nó máil a úsáid nó a phacáistiú, go dtabharfar na hearraí ón aerfort isteach in aon chuid eile den Stát, déanfar dleacht chustam de mhéid is comhionann le comhiomlán na méideanna seo a leanas a mhuirearú, a thobhach agus a íoc ar na hearraí:
(a) méid (más aon mhéid) dleachta custam dob iníoctha, mura mbeadh alt 14 den Acht Airgeadais, 1946, ar aon airceadail, ábhair, nó táthchoda den tsórt sin a úsáideadh nó a pacáistíodh amhlaidh a thabhairt isteach san aerfort;
(b) an méid (más aon mhéid) aistarrainge dleachta custam nó máil a íocadh ar aon airceadail, ábhair nó táthchoda den tsórt sin a úsáideadh nó a pacáistíodh amhlaidh agus a tugadh isteach san aerfort ó aon chuid eile den Stát;
(c) an méid (más aon mhéid) dleachta custam nó máil dob inmhuirir, mura mbeadh alt 5 den Acht Aerfoirt Neamhchustam, 1947, ar aon airceadail, ábhair nó táthchoda den tsórt sin a úsáideadh nó a pacáistíodh amhlaidh agus a tugadh isteach san aerfort ó aon chuid eile den Stát;
(d) méid (más aon mhéid) aon liúntas onnmhaire a íocadh ar aon airceadail, ábhair nó táthchoda den tsórt sin a úsáideadh nó a pacáistíodh amhlaidh agus a tugadh isteach san aerfort ó aon chuid eile den Stát.
(3) Má tharlaíonn an lú lá d'Eanáir, 1959, nó dá éis, i gcás earraí lena mbainfidh an t-alt seo agus a thabharfar ón aerfort isteach in aon chuid eile den Stát, go mbeidh an dleacht a fhorchuirtear le fo-alt (2) den alt seo íoctha nó nach inmhuirir í, ní mhuirearófar ná ní thoibheofar aon dleacht chustam eile ar na hearraí.
(4) Má tharlaíonn, i gcás aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam agus a úsáideadh nó a pacáistíodh i gcúrsa aon earraí lena mbaineann an t-alt seo a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú agus a thabharfar ón aerfort isteach in aon chuid gur eile den Stát, go bhféadfaí ceadúnas, chun an t-airceadal, an t-ábhar nó an táthchuid a allmhairiú gan dleacht a íoc, nó ar dhleacht is lú ná an dleacht iomlán a íoc, a dheonadh an uair a tugadh an t-airceadal, an t-ábhar nó an táthchuid isteach san aerfort, féadfaidh na Coimisinéirí Ioncaim, ar mholadh an Aire Tionscail agus Tráchtála nó an Aire Talmhaíochta, a cheadú na hearraí a thabhairt amhlaidh ón aerfort gan méid aon dleachta custam is inmhuirir faoi fho-alt (2) den alt seo a íoc nó ar cibé méid is lú ná sin a íoc is iomchuí ag féachaint don cheadúnas a fhéadfaí a dheonadh mar adúradh nó, i gcás inar íocadh aon dleacht den tsórt sin nó aon chuid di, an mhéid a íocadh a aisíoc, ach i gcás inar ceadúnas faoi alt 12 den Acht Airgid, 1932, an t-aon-cheadúnas den tsórt sin a fhéadfaí a dheonadh, ní thabharfar aon chead ná aon aisíocaíocht den tsórt sin ach amháin le haontú an Aire.
(5) Má tharlaíonn, i gcás aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam, agus a úsáideadh i gcúrsa aon earraí lena mbaineann an t-alt seo, nó aon ní sna hearraí sin nó a corpraíodh sna hearraí sin, a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú, go bhféadfaí, an tráth a tugadh an t-airceadal, an t-ábhar nó an táthchuid isteach san aerfort, an céanna a allmhairiú isteach sa Stát (gan an t-aerfort a áireamh), faoi aon achtachán a bhí i bhfeidhm an uair sin, gan dleacht a íoc chun a úsáidte sa táirgeadh, sa mhonarú, sa phróisiú nó sa phacáistiú sin, féadfaidh na Coimisinéirí Ioncaim méid na dleachta custam is inmhuirir faoi fho-alt (2) den alt seo a mhaitheamh nó, i gcás ina mbeidh an dleacht sin íoctha, an méid a íocadh a aisíoc.
(6) Aon duine a tháirgfidh, mhonaróidh, a phróiseoidh nó a phacáisteoidh aon earraí san aerfort déanfaidh sé, mura mbeidh ar intinn aige na hearraí uile a onnmhairiú go dtí áit nó áiteanna lasmuigh den Stát—
(a) taifid a choimeád a thaispeánfaidh—
(i) maidir le haon airceadail, ábhair nó táthchoda a úsáideadh nó a pacáistíodh i gcúrsa an táirgthe, an mhonaraithe, an phróisithe nó an phacáistithe, an dáta a fuarthas, cé uaidh agus cad as a bhfuarthas, an luach agus an chainníocht, agus, i gcás airceadail, ábhair, nó táthchoda a úsáideadh amhlaidh, an chainníocht a úsáideadh in aghaidh an aonaid de na hearraí críochnaithe, agus
(ii) maidir leis na hearraí críochnaithe sin, sonraí a ndiúscairte, lena n-áirítear an praghas ar ar díoladh iad agus an chainníocht a díoladh i gcás gach díola;
(b) na taifid sin agus gach forchuntas agus doiciméad eile a bhainfidh le hidirbhearta in aon cheann de na hairceadail, de na hábhair, de na táthchoda nó de na hearraí críochnaithe a choimeád ar fáil, go ceann tréimhse dhá bhliain ar a laghad, chun a n-iniúchta ag Oifigigh Chustam agus Máil; agus
(c) a cheadú d'Oifigigh Chustam agus Máil, gach tráth réasúnach, na taifid sin, na forchuntais agus na doiciméid eile sin a iniúchadh agus samplaí d'aon cheann de na hairceadail, de na hábhair, de na táthchoda nó de na hearraí críochnaithe a scrúdú agus a thógáil.
(7) Má tharlaíonn, toisc aon chuid de cheanglais mhíreanna (a), (b) agus (c) d'fho-alt (6) den alt seo a bheith gan comhlíonadh maidir le haon earraí a tugadh ón aerfort isteach in aon chuid eile den Stát, nó maidir le haon airceadail, ábhair nó táthchoda a úsáideadh nó a pacáistíodh i gcúrsa na n-earraí sin, nó aon ní iontu nó a corpraíodh iontu, a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú, nach féidir méid na dleachta is inmhuirir ar an gcéanna faoi fho-alt (2) den alt seo a chinneadh ag an Oifigeach Custam agus Máil cuí, measfar nach mbaineann an t-alt seo leis na hearraí.
(8) Ní bhainfidh an t-alt seo le hearraí ar úsáideadh nó ar pacáistíodh á dtáirgeadh, á monarú, á bpróisiú nó á bpacáistiú, nó ina bhfuil nó a bhfuil corpraithe iontu, aon airceadail, ábhair nó táthchoda a tugadh isteach san aerfort agus a bheadh, mura mbeadh alt 4 den Acht Aerfoirt Neamhchustam, 1947, faoi réir sriantachtaí cuóta, sriantachtaí cainníochta nó sriantachtaí onnmhaire eile ar iad a thabhairt isteach san aerfort.
Feidhm forálacha áirithe.
1919, c. 32.
1919, c. 32.
12.—(1) I gcás ina mbeadh feidhm, i gcás earraí dá dtagartar i bhfo-alt (8) d'alt 11 den Acht seo agus a consíníodh ón aerfort
1919, c. 32.
agus a táirgeadh nó a monaraíodh ann, ag forálacha ailt 8 den Finance Act, 1919, dá mb'ón Ríocht Aontaithe nó ó Thiarnas Cheanada a consíníodh iad nó gur ansin a táirgeadh nó a monaraíodh iad, beidh feidhm maidir leis na hearraí ag na forálacha sin agus ag na rialacháin a bhaineann leo fé is dá mba mar sin a consíníodh agus a táirgeadh nó a monaraíodh iad.
(2) I gcás ina mbeadh feidhm, i gcás earraí a consíníodh ón aerfort agus nach earraí dá dtagartar i bhfo-alt (8) d'alt 11 den Acht seo, ag forálacha ailt 8 den Finance Act, 1919, maidir leis na hearraí fé is dá mb'ón Ríocht Aontaithe nó ó Thiarnas Cheanada a consíníodh iad, beidh feidhm maidir leis na hearraí ag na forálacha sin agus ag na rialacháin a bhaineann leo fé is dá mba mar sin a consíníodh na hearraí.
(3) I gcás ina mbeadh feidhm, i gcás earraí dá dtagartar i bhfo-alt (8) d'alt 11 den Acht seo agus a monaraíodh san aerfort, ag aon cheann d'fhorálacha an Achta Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938, maidir leis na hearraí dá mba sa Ríocht Aontaithe nó i gCeanada a monaraíadh iad, beidh feidhm maidir leis na hearraí ag na forálacha seo agus ag na rialacháin a bhaineann leo fé is dá mba mar sin a monaraíodh na hearraí.
Earraí indleachta a bheith ar iarraidh.
13.—(1) Má tharlaíonn, aon tráth agus duine ag tabhairt chuntais do na Coimisinéirí Ioncaim in earraí de chineál is inchurtha faoi dhleacht chustam nó máil nach mbeidh an dleacht sin íoctha orthu agus a thug sé isteach san aerfort, nach féidir leis an duine sin, maidir le cuid de na hearraí sin nó leo uile, a thabhairt de chuntas orthu gur diúscraíodh iad ar mhodh a bhfuil údaraithe dó leis nó faoi na hAchtanna Aerfoirt Neamhchustam, 1947 agus 1958, iad a dhiúscairt agus nach gcruthóidh sé do na Coimisinéirí Ioncaim gur caitheamh nádurtha, díthiú tionóisceach nó cúis eile dá shamhail an fáth nach bhfuil fáil orthu—
(a) íocfaidh an duine sin láithreach an dleacht sin orthu de réir an ráta a bhí i bhfeidhm an tráth sin, agus
(b) má mhainníonn an duine sin, laistigh de lá agus fiche tar éis éileamh i scríbhinn a fháil ó Oifigeach Custam agus Máil íoc mar adúradh, dlífidh sé dhá oiread na méide is iníoctha a íoc ina theannta sin mar phionós Custam.
(2) I gcás earraí dá dtagartar i bhfo-alt (1) den alt seo agus a tugadh isteach san aerfort ó áit lasmuigh den Stát, beidh éifeacht ag an bhfo-alt sin d'ainneoin ailt 14 den Acht Airgeadais, 1946.
Cúram agus bainistí dleachtanna.
14.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na dleachta a fhorchuirtear leis an gCuid seo den Acht seo.
Number 28 of 1958.
FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1958.
ARRANGEMENT OF SECTIONS
Preliminary And General.
Section | |
Temporary Relief from Taxation.
Disregard of profits or gains, or losses, in the case of exempted trading operations. | |
Exception from Part III of Finance (Miscellaneous Provisions) Act, 1956. | |
Customs and Excise.
Duty on certain goods brought from airport into another part of the State. | |
Acts Referred to | |
1947, No. 5 | |
Finance Act, 1920 | 1920, c. 18 |
1946, No. 15 | |
1956, No. 22 | |
1956, No. 47 | |
1957, No. 20 | |
1940, No. 14 | |
1925, No. 28 | |
1946, No. 15 | |
1947, No. 5 | |
1932, No. 20 | |
1947, No. 5 | |
Finance Act, 1919 | 1919, c. 32 |
1938, No. 12 | |
Number 28 of 1958.
FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1958.
PART I.
Preliminary and General.
Short Title.
1.—This Act may be cited as the Finance (Miscellaneous Provisions) Act. 1958.
Interpretation.
2.—(1) In this Act—
“the airport” has the same meaning as in the Customs-free Airport Act, 1947;
“company” means any body corporate carrying on a trade;
“the Corporation Profits Tax Acts” means Part V of the Finance Act, 1920, and the enactments amending or extending that Part ;
“the Minister” means the Minister for Finance.
(2) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(3) Part II of this Act shall, so far as it relates to income tax, be construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be construed together with the Corporation Profits Tax Acts.
(4) Part III of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
PART II.
Temporary Relief from Taxation.
Exempted trading operations.
3.—(1) In this section “qualified company” means a company the whole or part of the trade of which is carried on within the airport.
(2) Subject to subsections (5) and (6) of this section, the Minister may give a certificate certifying that such trading operations of a qualified company as are specified in the certificate are, with effect as from their commencement, exempted trading operations for the purposes of this Part of this Act, and any certificate so given shall, unless it is revoked under subsection (4) of this section, remain in force until the expiration of the period of twenty-five years from the passing of this Act.
(3) A certificate under subsection (2) of this section may be given either without conditions or subject to such conditions as the Minister considers proper and specifies therein.
(4) Where, in the case of a company in relation to which a certificate under subsection (2) of this section has been given—
(a) the trade of the company ceases or becomes carried on wholly outside the airport, or
(b) the Minister is satisfied that the company has failed to comply with any condition subject to which the certificate was given,
the Minister may, by notice in writing served by registered post on the company, revoke the certificate.
(5) The Minister shall not certify, under subsection (2) of this section, that a trading operation is an exempted trading operation unless it falls within one or more of the following classes of trading operations:
(a) the sale of goods exported, or to be exported, out of the State by the qualified company (whether acting as principal or agent), being goods which have been produced, manufactured or processed within the airport by the qualified company,
(b) the sale of goods exported, or to be exported, out of the State by the qualified company, being goods which have been imported into the State and which have been packaged or handled within the airport by the qualified company,
(c) the repair or maintenance, within the airport, of aircraft,
(d) the rendering, within the airport or outside the State, of services entailing the use of aircraft or air transport,
(e) other trading operations in regard to which the Minister is of opinion, after consultation with the Minister for Industry and Commerce, that they contribute to the use or development of the airport,
(f) trading operations which are ancillary to any of those described in the foregoing paragraphs of this subsection.
(6) The Minister shall not certify, under subsection (2) of this section, that any of the following trading operations is an exempted trading operation:
(a) the sale of goods brought, or to be brought, from the airport into any other part of the State otherwise than in the course of being exported out of the State,
(b) the rendering, to persons resident in the State outside the airport, of services,
(c) the production or manufacture of goods outside the airport,
(d) the operation of an air transport service other than an air transport service which—
(i) is operated between the airport and a place outside the State, and
(ii) is not so operated under an international bilateral agreement to which the Government is a party,
(e) the rendering within the State of—
(i) services to embarking or disembarking aircraft passengers, including hotel, catering, money changing or transport (other than air transport) services, or
(ii) services in connection with the landing, departure, loading or unloading of aircraft,
(f) the sale of goods by retail,
(g) the sale of consumable goods for the fuelling of aircraft or for shipment as aircraft stores,
(h) a trading operation carried on in the course of trading in Great Britain or Northern Ireland.
Disregard of profits or gains, or losses, in the case of exempted trading operations.
4.—(1) Profits or gains arising from, or losses sustained in, exempted trading operations shall not be taken into account for any purpose of the Income Tax Acts, or of the Corporation Profits Tax Acts, in relation to the company by which such operations are carried on.
(2) Where the trade carried on by a company consists partly of exempted trading operations and partly of other trading operations, the amount of the profits or gains arising from, or of the loss sustained in, such other trading operations shall, for any purpose of the Income Tax Acts, be computed as it would have been computed for that purpose if the company were carrying on two distinct trades consisting respectively of the exempted trading operations and of the other trading operations.
Transactions between associated persons.
5.—(1) Where, in the course of exempted trading operations, the company carrying on the operations (hereafter in this subsection referred to as the buyer) buys goods from another person (hereafter in this subsection referred to as the seller) and—
(a) the seller has control over the buyer or, the seller being a body corporate or partnership, the buyer has control over the seller or some other person has control over both the seller and the buyer, and
(b) the goods are sold at a price less than the price which they might have been expected to fetch if the parties to the transaction had been independent parties dealing at arm's length,
then, a computation of the profits or gains or losses of the seller, for any purpose of the Income Tax Acts or of the Corporation Profits Tax Acts, shall be made as if the goods had been sold for the price which they would have fetched if the transaction had been a transaction between independent persons dealing as aforesaid.
(2) In this section “control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.
Delivery of statements, etc.
6.—Where the Minister has given a certificate under section 3 of this Act—
(a) the provisions of the Income Tax Acts and of the Corporation Profits Tax Acts relating to the delivery of statements or returns of profits or gains shall continue to have effect in relation to the company concerned as if the certificate had not been given, and
(b) the Revenue Commissioners may by notice in writing require the company concerned to furnish them, within such time as they may direct, with such accounts and other particulars as the Revenue Commissioners think necessary for the purposes of this Part of this Act, and if the company, without reasonable excuse, fails to comply with the notice, it shall be liable to a penalty not exceeding one hundred pounds and, after judgment has been given for that penalty, to a further penalty of the like amount for each day during which that failure continues.
Exception from Part III of Finance (Miscellaneous Provisions) Act, 1956.
7.—Notwithstanding anything in Part III of the Finance (Miscellaneous Provisions) Act, 1956, no amount receivable from the sale of goods exported out of the State in the course of exempted trading operations shall be taken into account for any purpose of the said Part III.
Reduction of certain deductions.
8.—(1) Where the trade carried on by a company consists partly of exempted trading operations and partly of other trading operations, the amount of any deduction, being a deduction to which this section applies, to which, but for this section, the company would have been entitled shall be reduced by such amount, if any, as the Special Commissioners consider just having regard to section 4 of this Act.
(2) The deductions to which this section applies are deductions in respect of any allowance under Rule 6 of the Rules applicable to Cases I and II of Schedule D, subsection (3) of section 5 of the Finance Act, 1946, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, or Part V of the Finance Act, 1957.
Dividends.
9.—(1) Where a dividend is paid in part out of profits from exempted trading operations and in part out of other profits, Rule 20 of the General Rules and section 5 of the Finance Act, 1940, shall apply as if the dividend consisted of two dividends respectively paid out of profits from exempted trading operations and out of other profits.
(2) So much of any dividend as has been paid out of profits from exempted trading operations shall not be regarded as income or profits for any purpose of the Income Tax Acts or of the Corporation Profits Tax Acts.
(3) In relation to every warrant, cheque or order drawn or made by a company for the payment of a dividend payable wholly or in part out of profits from exempted trading operations, section 13 of the Finance Act, 1925, shall apply to the company so that the statement required by that section shall show, in addition to the particulars required to be given apart from this section, either (as the case may require)—
(a) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of profits from exempted trading operations, or
(b) that a part of such sum is a payment out of profits from exempted trading operations and that a part (the gross amount of which, before any deduction in respect of income tax, is separately stated) of such sum is a payment out of other profits.
Provision with respect to certain payments.
10.—(1) Where any payment to which this section applies is payable out of the profits or gains of a trade consisting partly of exempted trading operations and partly of other trading operations, there shall be treated as paid out of profits or gains brought into charge to tax only the portion of the payment which bears to the total amount thereof the same proportion as the amount of the profits or gains of the trade actually charged to tax bears to the amount of such profits or gains which would have been actually charged to tax if this Part of this Act had not been enacted.
(2) This section applies to any payment of interest of money, annuity, or other annual payment charged with tax under Schedule D, or of any royalty or other sum paid in respect of the user of a patent.
PART III.
Customs and Excise.
Duty on certain goods brought from airport into another part of the State.
11.—(1) Save as provided in subsections (7) and (8) of this section, this section applies to goods which have been produced, manufactured, processed or packaged within the airport.
(2) On and after the 1st day of January, 1959, where, in the case of goods to which this section applies and in the course of the production, manufacture, processing or packaging of which, or of anything contained or incorporated therein, any articles, materials or ingredients of a kind liable to a duty of customs or excise were used or packaged, the goods are brought from the airport into any other part of the State, there shall be charged, levied and paid on the goods a duty of customs of an amount equal to the aggregate of the following amounts:
(a) the amount (if any) of customs duty which would, but for section 14 of the Finance Act, 1946, have been payable on the bringing into the airport of any such articles, materials or ingredients so used or packaged;
(b) the amount (if any) of drawback of customs or excise duty paid on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State;
(c) the amount (if any) of customs or excise duty which would, but for section 5 of the Customs-free Airport Act, 1947, have been chargeable on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State;
(d) the amount (if any) of any export allowances paid on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State.
(3) On and after the 1st day of January, 1959, where, in the case of goods to which this section applies which are brought from the airport into any other part of the State, the duty imposed by subsection (2) of this section is paid or is not chargeable, no other duty of customs shall be charged or levied on the goods.
(4) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used or packaged in the course of the production, manufacture, processing or packaging of any goods to which this section applies and which are brought from the airport into any other part of the State, a licence to import the article, material or ingredient, without payment of duty or on payment of less than the full amount of duty, could, at the time when the article, material or ingredient was brought into the airport, have been granted, the Revenue Commissioners may, on the recommendation of the Minister for Industry and Commerce or the Minister for Agriculture, permit the goods to be so brought from the airport without payment of the amount of any customs duty chargeable under subsection (2) of this section or on payment of such lesser amount as is appropriate having regard to the licence which could have been granted as aforesaid or, where any such duty or part thereof has been paid, repay the amount paid, but where the only such licence which could have been granted was a licence under section 12 of the Finance Act, 1932, no such permission or repayment shall be given except with the concurrence of the Minister.
(5) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used in the course of the production, manufacture, processing or packaging of any goods to which this section applies or of anything contained or incorporated therein, the article, material or ingredient could, at the time when it was brought into the airport, have been imported into the State (exclusive of the airport), under any enactment then in force, without payment of duty for use in such production, manufacture, processing or packaging, the Revenue Commissioners may remit the amount of the customs duty chargeable under subsection (2) of this section or, where that duty has been paid, repay the amount paid.
(6) A person who produces, manufactures, processes or packages any goods within the airport shall, unless he intends to export all the goods to a place or places outside the State,—
(a) maintain records showing—
(i) in respect of any articles, materials or ingredients used or packaged in the course of the production, manufacture, processing or packaging, the date of receipt, from whom and whence received, the value and quantity and, in the case of articles, materials or ingredients so used, the quantity used per unit of the finished goods, and
(ii) in respect of such finished goods, particulars of disposal, including selling price and quantity sold in the case of every sale;
(b) keep available, for a period of not less than two years, for inspection by Officers of Customs and Excise, such records and all invoices and other documents relating to transactions in any of the articles, materials, ingredients or finished goods; and
(c) allow Officers of Customs and Excise at all reasonable times to inspect such records, invoices and other documents and to examine and take samples of any of the articles, materials, ingredients or finished goods.
(7) Where, owing to non-fulfilment of any of the requirements of paragraphs (a), (b) and (c) of subsection (6) of this section in respect of any goods brought from the airport into any other part of the State, or in respect of any articles, materials or ingredients used or packaged in the course of the production, manufacture, processing or packaging of such goods or of anything contained or incorporated therein, the amount of the duty chargeable thereon under subsection (2) of this section cannot be determined by the proper Officer of Customs and Excise, this section shall be deemed not to apply to the goods.
(8) This section shall not apply to goods in the production, manufacture, processing or packaging of which were used or packaged, or which contain or incorporate, any articles, materials or ingredients brought into the airport which, but for section 4 of the Customs-free Airport Act, 1947, would have been subject to quota restrictions, quantitative restrictions or other import restrictions, on being brought into the airport.
Application of certain provisions.
12.—(1) Where the provisions of section 8 of the Finance Act, 1919, would, in the case of goods referred to in subsection (8) of section 11 of this Act which were consigned from, and produced or manufactured in, the airport, have applied to the goods if they had been consigned from, and produced or manufactured in, the United Kingdom or the Dominion of Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so consigned and so produced or manufactured.
(2) Where the provisions of section 8 of the Finance Act, 1919, would, in the case of goods consigned from the airport, not being goods referred to in subsection (8) of section 11 of this Act, have applied to the goods if they had been consigned from the United Kingdom or the Dominion of Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so consigned.
(3) Where any provisions of the Finance (Agreement with United Kingdom) Act, 1938, would, in the case of goods referred to in subsection (8) of section 11 of this Act which were manufactured in the airport, have applied to the goods if they had been manufactured in the United Kingdom or Canada, those provisions and the regulations relevant thereto shall apply to the goods as if they had been so manufactured.
Missing dutiable goods.
13.—(1) If, at any time when a person is accounting to the Revenue Commissioners for goods of a kind liable to a duty of customs or excise on which that duty has not been paid and which he has brought within the airport, such person cannot, as respects some or all of the goods, account for them as having been disposed of in a manner in which he is authorised to dispose of them by or under the Customs-free Airport Acts, 1947 and 1958, and does not show to the satisfaction of the Revenue Commissioners that their absence is attributable to natural waste, accidental destruction or other similar cause—
(a) such person shall forthwith pay that duty on them at the rate in force at that time, and
(b) where such person fails, within twenty-one days after receipt of a written demand by an Officer of Customs and Excise, to pay as aforesaid, he shall, in addition, be liable to a Customs penalty of twice the amount payable.
(2) In the case of goods referred to in subsection (1) of this section which have been brought within the airport from outside the State, that subsection shall have effect notwithstanding section 14 of the Finance Act, 1946.
Care and management of duties.
14.—The duties imposed by this Part of this Act are hereby placed under the care and management of the Revenue Commissioners.