As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 3 of 1998
FINANCE ACT, 1998
ARRANGEMENT OF SECTIONS
Income Tax, Corporation Tax and Capital Gains Tax
Interpretation
Section | |
Income Tax
Income Tax, Corporation Tax and Capital Gains Tax
Corporation Tax
Capital Gains Tax
Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban and Rural Areas
Customs and Excise
Vehicle Registration Tax
Amendment of section 132 (charge of excise duty) of Act of 1992. | |
Amendment of section 134 (permanent reliefs) of Act of 1992. | |
Amendment of section 139 (offences and penalties) of Act of 1992. |
Miscellaneous
Value-Added Tax
Stamp Duties
Capital Acquisitions Tax
Amendment of section 117 (interest on tax) of Finance Act, 1993. | |
Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994. | |
Miscellaneous
Amendments Consequential on Changes in Personal Reliefs
Provisions Amending Principal Act in Consequence of a Change in the Currency of Certain States
Amendment of Principal Act in Consequence of Convention with United States of America Relating to Double Taxation, etc.
Amendments Consequential on Changes in Amounts of Tax Credits in Respect of Distributions
Abolition of Tax Credits
Change in Rate of Corporation Tax: Further Provisions
Rates of Excise Duty on Tobacco Products
Stamp Duty Enactments Repealed
Post-Consolidation Amendments
Acts Referred to | |
1934, No. 39 | |
1988, No. 18 | |
1966, No. 4 | |
1931, No. 27 | |
1989, No. 9 | |
1976, No. 8 | |
Carriers Act, 1830 | 11 Geo. 4 & 1 Will. 4, c. 68 |
1942, No. 22 | |
1963, No. 33 | |
Companies Acts, 1963 to 1990 | |
Consular Conventions Act, 1954 | 1954, No. 10 |
1968, No. 14 | |
1997, No. 15 | |
1962, No. 12 | |
1973, No. 21 | |
1985, No. 9 | |
1997, No. 7 | |
1992, No. 15 | |
1987, No. 34 | |
1927, No. 27 | |
1995, No. 35 | |
1976, No. 27 | |
Finance Act, 1895 | 58 & 59 Vict., c. 16 |
Finance (1909-10) Act, 1910 | 10 Edw. 7 & 1 Geo. 5, c. 8 |
1925, No. 28 | |
1931, No. 31 | |
1935, No. 28 | |
1950, No. 18 | |
1966, No. 17 | |
1969, No. 21 | |
1973, No. 19 | |
1975, No. 6 | |
1976, No. 16 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1981, No. 28 | |
1982, No. 14 | |
1983, No. 15 | |
1984, No. 9 | |
1985, No. 10 | |
1986, No. 13 | |
1987, No. 10 | |
1988, No. 12 | |
1989, No. 10 | |
1990, No. 10 | |
1991, No. 13 | |
1992, No. 9 | |
1992, No. 28 | |
1993, No. 13 | |
1994, No. 13 | |
1995, No. 8 | |
1996, No. 9 | |
1997, No. 22 | |
1977, No. 32 | |
1990, No. 31 | |
1997, No. 13 | |
1976, No. 30 | |
1953, No. 11 | |
1958, No. 12 | |
1990, No. 23 | |
1997, No. 34 | |
1971, No. 22 | |
1988, No. 28 | |
1979, No. 27 | |
1967, No. 6 | |
1991, No. 30 | |
1986, No. 9 | |
1993, No. 19 | |
1995, No. 28 | |
1994, No. 18 | |
1949, No. 33 | |
1959, No. 30 | |
1945, No. 33 | |
1987, No. 15 | |
1947, No. 32 | |
Local Authorities (Higher Education Grants) Acts, 1968 to 1992 | |
Local Government (Planning and Development) Acts, 1963 to 1993 | |
1978, No. 4 | |
Merchant Shipping Act, 1894 | 57 & 58 Vict., c. 60 |
1994, No. 25 | |
1966, No. 8 | |
1963, No. 32 | |
National School Teachers Residences (Ireland) Act, 1875 | 38 & 39 Vict., c.82 |
1945, No. 31 | |
1970, No. 4 | |
1985, No. 18 | |
Petty Sessions (Ireland) Act, 1851 | 14 & 15 Vict., c. 93 |
1926, No. 25 | |
Refreshment Houses (Ireland) Act, 1860 | 23 & 24 Vict., c. 107 |
1992, No. 16 | |
Revenue Act, 1898 | 61 & 62 Vict., c. 46 |
Scholarship Exchange (Ireland and the United States of America) Act, 1957 | 1957, No. 24 |
1959, No. 36 | |
1993, No. 27 | |
Stamp Act, 1891 | 54 & 55 Vict., c. 39 |
1962, No. 8 | |
1954, No. 25 | |
1997, No. 39 | |
1955, No. 5 | |
1971, No. 14 | |
1944, No. 21 | |
1950, No. 12 | |
1945, No. 4 | |
1946, No. 10 | |
1972, No. 22 | |
Value-Added Tax Acts, 1972 to 1997 | |
1978, No. 34 | |
1975, No. 25 | |
1984, No. 11 | |
1981, No. 32 | |
Number 3 of 1998
FINANCE ACT, 1998
PART 1
Income Tax, Corporation Tax and Capital Gains Tax
Chapter 1
Interpretation
Interpretation.
1.—In this Part, “the Principal Act” means the Taxes Consolidation Act, 1997.
Chapter 2
Income Tax
Amendment of provisions relating to exemption from income tax.
2.—As respects the year of assessment 1998-99 and subsequent years of assessment, the Principal Act is hereby amended—
(a) in section 187, by the substitution, in subsection (1), of “£8,200” and “£4,100”, respectively, for “£8,000” and “£4,000”, and
(b) in section 188, by the substitution, in subsection (2)—
(i) of “£10,000” and “£11,000”, respectively, for “£9,200” and “£10,400”, in paragraph (a), and
(ii) of “£5,000” and “£5,500”, respectively, for “£4,600” and “£5,200”, in paragraph (b),
and those subsections, as so amended, are set out in the Table to this section.
TABLE
(1) In this section, “the specified amount” means, subject to subsection (2)—
(a) in a case where the individual would apart from this section be entitled to a deduction specified in section 461(a), £8,200, and
(b) in any other case, £4,100.
(2) In this section, “the specified amount” means, subject to section 187(2)—
(a) in a case where the individual would apart from this section be entitled to a deduction specified in section 461(a), £10,000; but, if at any time during the year of assessment either the individual or the spouse of the individual was of the age of 75 years or over, “the specified amount” means £11,000, and
(b) in any other case, £5,000; but, if at any time during the year of assessment the individual was of the age of 75 years or over, “the specified amount” means £5,500.
Alteration of rates of income tax.
3.—Section 15 of the Principal Act is hereby amended, as respects the year of assessment 1998-99 and subsequent years of assessment, by the substitution of the following Table for the Table to that section:
“TABLE
PART 1
Part of taxable income | Rate of tax | Description of rate |
(1) | (2) | (3) |
The first £10,000 | 24 per cent | the standard rate |
The remainder | 46 per cent | the higher rate |
PART 2
Part of taxable income | Rate of tax | Description of rate |
(1) | (2) | (3) |
The first £20,000 | 24 per cent | the standard rate |
The remainder | 46 per cent | the higher rate |
”
Personal reliefs.
4.—(1) Where a deduction falls to be made from the total income of an individual for the year of assessment 1998-99 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
Statutory provision | Amount to be deducted from total income for the year 1997-98 | Amount to be deducted from total income for the year 1998-99 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
Principal Act: | ||
(married person) | 5,800 | 6,300 |
(widowed person bereaved in the year of assessment) | 5,800 | 6,300 |
(widowed person) | 3,400 | 3,650 |
(single person) | 2,900 | 3,150 |
(additional allowance for widowed persons and others in respect of children) | ||
(widowed person) | 2,400 | 2,650 |
(other person) | 2,900 | 3,150 |
(incapacitated child) | 700 | 800 |
section 467 | ||
(person employed to take care of an incapacitated person) | 7,500 | 8,500 |
(blind person) | 700 | 1,000 |
(both spouses blind) | 1,600 | 2,000 |
(2) Schedule 1 shall apply for the purpose of supplementing subsection (1).
Amendment of section 463 (special allowance for widowed parent following death of spouse) of Principal Act.
5.—As respects the year of assessment 1998-99 and subsequent years of assessment, section 463 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (2):
“(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant's spouse dies, that—
(a) he or she has not remarried before the commencement of the year, and
(b) a qualifying child is resident with him or her for the whole or part of the year,
the claimant shall, in respect of each of the years in relation to which the claimant so proves, be entitled, in computing the amount of his or her taxable income, to have a deduction made from his or her total income as follows—
(i) for the first of those 5 years, £5,000,
(ii) for the second of those 5 years, £4,000,
(iii) for the third of those 5 years, £3,000,
(iv) for the fourth of those 5 years, £2,000, and
(v) for the fifth of those 5 years, £1,000;
but this section shall not apply for any year of assessment in the case of a man and woman living together as man and wife.”.
Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
6.—Section 126 of the Principal Act is hereby amended by the substitution, in subsection (8), of the following for paragraph (b):
“(b) Notwithstanding subsection (3) and the Finance Act, 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order, 1994 (S.I. No. 19 of 1994), subsection (3)(b) shall not apply as respects the years of assessment 1997-98 and 1998-99 in relation to unemployment benefit paid or payable to a person employed in short-time employment.”.
Income under dispositions for short periods.
7.—Schedule 32 to the Principal Act is hereby amended, in subparagraph (1) of paragraph 27, by the substitution of “6th day of April, 2000” for “6th day of April, 1998” and that subparagraph, as so amended, is set out in the Table to this section.
TABLE
(1) Where—
(a) the conditions set out in subparagraph (3) are satisfied, and
(b) the Revenue Commissioners are satisfied that the application of the amendments to section 439 of the Income Tax Act, 1967, effected by subsections (1) and (2) of section 13 of the Finance Act, 1995, which subsections are re-enacted in subsections (1) and (2) of section 792, would give rise to hardship,
then, those amendments shall not, to the extent that the Revenue Commissioners consider just, apply before the 6th day of April, 2000, in respect of a disposition, to which clause (a) of subparagraph (2) applies, by a person (in this paragraph referred to as “the disponer”), in so far as, by virtue or in consequence of such disposition, income is payable in a year of assessment to or for the benefit of an individual to whom clause (b) of subparagraph (2) applies, and accordingly, notwithstanding that section 439 of the Income Tax Act, 1967, as it stood before its amendment by subsections (1) and (2) of section 13 of the Finance Act, 1995, is not re-enacted by this Act, this Act shall apply with any modifications necessary to give effect to this paragraph.
Amendment of section 66 (special basis at commencement of trade or profession) of Principal Act.
8.—As respects the year 1998-99 and subsequent years of assessment, section 66 of the Principal Act is hereby amended by the substitution of the following for subsection (2):
“(2) Any person chargeable with income tax in respect of the profits or gains of any trade or profession which has been set up and commenced within one year preceding the year of assessment shall be charged—
(a) if only one account was made up to a date within the year of assessment and that account was for a period of one year, on the full amount of the profits or gains of the year ending on that date,
(b) if—
(i) an account, other than an account to which paragraph (a) applies, was made up to a date in the year of assessment or more accounts than one were made up to dates in the year of assessment, and
(ii) the trade or profession was set up and commenced not less than 12 months before the first-mentioned date in subparagraph (i) or, as the case may be, the last of the second-mentioned dates in that subparagraph,
on the full amount of the profits or gains of the year ending on that first-mentioned date or, as the case may be, the last of those second-mentioned dates, or
(c) in any other case, on the full amount of the profits or gains of the year of assessment.”.
Amendment of section 191 (taxation treatment of Hepatitis C compensation payments) of Principal Act.
9.—(1) Section 191 of the Principal Act is hereby amended by the substitution of the following for subsections (1) and (2):
“(1) In this section—
‘the Act’ means the Hepatitis C Compensation Tribunal Act, 1997;
‘the Tribunal’ means the Tribunal known as the Hepatitis C Compensation Tribunal established under section 3 of the Act.
(2) This section shall apply to any payment in respect of compensation—
(a) by the Tribunal in accordance with the Act, or
(b) following the institution by or on behalf of a person of a civil action for damages in respect of personal injury,
to a person referred to—
(i) in subsection (1) of section 4 of the Act, in respect of matters referred to in that section, or
(ii) in any regulations made under section 9 of the Act, in respect of matters referred to in those regulations.”.
(2) This section shall apply as on and from the 1st day of November, 1997.
Amendment of section 202 (relief for agreed pay restructuring) of Principal Act.
10.—Section 202 of the Principal Act is hereby amended–
(a) in subsection (1)—
(i) by the substitution in paragraph (a) of the following definition for the definition of “relevant agreement”:
“‘relevant agreement’, in relation to a qualifying company, means a collective agreement—
(a) that applies to—
(i) more than 50 per cent of the total number of qualifying employees of the company, or
(ii) more than 75 per cent of a bona fide class or classes of qualifying employees of the company if the number of participating employees in the class or classes, as the case may be, comprises at least 25 per cent of the total number of qualifying employees of the company,
(b) that provides amongst other things for—
(i) a substantial reduction in the basic pay of the participating employees to which it relates,
(ii) the payment of the reduced basic pay to the participating employees to which it relates for the duration of the relevant period, and
(iii) the payment to them of a lump sum to compensate for that reduction,
and
(c) that is registered with the Labour Relations Commission;”,
and
(ii) by the addition of the following paragraph after paragraph (b):
“(c) In determining for the purposes of the definition of ‘relevant agreement’ whether qualifying employees of a qualifying company are comprised in a bona fide class or classes, as the case may be, regard shall be had to matters such as common work practices, skills, established collective bargaining arrangements and the organisational structure and arrangements within the company.”,
and
(b) in subsection (2), by the substitution in paragraph (b) of the following subparagraphs for subparagraphs (i) and (ii):
“(i) the company is confronted with a substantial adverse change to its competitive environment which will determine its current or continued viability,
(ii) to accommodate that change and maintain its viability, it is necessary for it to enter into a relevant agreement with its qualifying employees, and”.
Amendment of section 479 (relief for new shares purchased on issue by employees) of Principal Act.
11.—(1) Section 479 of the Principal Act is hereby amended—
(a) in subsection (1)(a), by the substitution, in paragraph (ii) of the definition of “eligible shares”, of “the period of 3 years” for “the period of 5 years”,
(b) in subsection (3)—
(i) by the substitution of “the period of 3 years” for “the period of 5 years”, and
(ii) by the deletion of the words from “; but” to the end of the subsection,
and
(c) by the substitution of the following subsection for subsection (5)—
“(5) In relation to shares in respect of which relief has been given under subsection (2) and not withdrawn, any question—
(a) as to which (if any) such shares issued to an eligible employee at different times a disposal relates, or
(b) as to whether a disposal relates to such shares or to other shares,
shall for the purposes of this section be determined as it would be determined for the purposes of section 498 but without regard to the reference in subsection (4) (as amended by the Finance Act, 1998) of that section to subsection (3) of this section.”,
and the said paragraph (ii) and the said subsection (3), as so amended, are set out in the Table to this section.
(2) This section shall come into operation on the 12th day of February, 1998.
TABLE
(ii) throughout the period of 3 years beginning with the date on which they are issued, carry no present or future preferential right to dividends or to the company's assets on its winding up and no present or future preferential right to be redeemed,
(3) Subsection (2) shall not apply as respects any amount subscribed for eligible shares if within the period of 3 years from the date of their acquisition—
(a) those shares are disposed of, or
(b) the eligible employee who made the subscription receives in respect of those shares any money or money's worth which does not constitute income in his or her hands for the purpose of income tax,
and there shall be made all such assessments, additional assessments or adjustments of assessments as are necessary to withdraw any relief from income tax already given under subsection (2) in respect of the amount subscribed.
Amendment of Chapter 1 (transfer of assets abroad) of Part 33 of Principal Act.
12.—(1) Chapter 1 of Part 33 of the Principal Act is hereby amended—
(a) in section 806—
(i) in subsection (3), by the substitution of “individuals resident or ordinarily resident in the State” for “individuals ordinarily resident in the State”, and
(ii) by the insertion of the following after subsection (5):
“(5A) Nothing in subsection (3) shall be taken to imply that the provisions of subsections (4) and (5) apply only if—
(a) the individual in question was resident or ordinarily resident in the State at the time when the transfer was made, or
(b) the avoidance of liability to income tax is the purpose, or one of the purposes, for which the transfer was effected.”,
and
(b) in section 808, in paragraph (a) of subsection (4), by the substitution of “an individual resident or ordinarily resident in the State” for “an individual ordinarily resident in the State”.
(2) This section shall apply irrespective of when the transfer or associated operations took place but shall apply only to income arising on or after the 12th day of February, 1998.
Reduction in income tax for certain income earned outside the State.
13.—The Principal Act is hereby amended by the insertion in Part 34 of the following section after section 825:
“Reduction in income tax for certain income earned outside the State.
825A.—(1) In this section—
‘authorised officer’ has the same meaning as in section 818;
‘proprietary director’ has the same meaning as in section 472;
‘qualifying employment’, in relation to a year of assessment, means an office (including an office of director of a company which would be within the charge to corporation tax if it were resident in the State, and which carries on a trade or profession) or employment which is held—
(a) outside the State in a territory with the Government of which arrangements are for the time being in force by virtue of section 826, and
(b) for a continuous period of not less than 13 weeks, but excluding any such office or employment—
(i) the emoluments of which are paid out of the revenue of the State,
(ii) with any board, authority or other similar body established in the State by or under statute;
‘the specified amount’ in relation to an individual means, as respects the year of assessment concerned, the amount of tax for that year determined by the formula—
A × B ______ C |
where—
A is the amount of tax which, apart from this section, would be chargeable on the individual for that year of assessment, other than tax charged in accordance with section 16(2), and after taking account of any such reductions in tax as are specified in the provisions referred to in Part 2 of the Table to section 458 but before credit for any foreign tax paid on any income, profits or gains assessed for that year,
B is the total income of the individual for that year but excluding any income, profits or gains from a qualifying employment for that year,
C is the total income of the individual for that year.
(2) This section shall not apply in any case where the income, profits or gains from a qualifying employment are—
(a) chargeable to tax in accordance with section 71(3),
(b) income, profits or gains to which section 822 applies, or
(c) income, profits or gains paid to a proprietary director or to the spouse of that person by a company of which that person is a proprietary director.
(3) Where for any year of assessment an individual resident in the State makes a claim in that behalf to an authorised officer and satisfies that officer that—
(a) he or she is in receipt of income, profits or gains from a qualifying employment,
(b) the duties of that qualifying employment are performed wholly outside the State in a territory, or territories, with the Government or Governments of which arrangements are for the time being in force by virtue of section 826,
(c) the full amount of the income, profits or gains from that qualifying employment is, under the laws of the territory in which the qualifying employment is held or of the territory or territories in which the duties of the qualifying employment are performed, subject to, and not exempt or otherwise relieved from, the charge to tax,
(d) the foreign tax due on that income, profits or gains from that qualifying employment has been paid and not repaid or entitled to be repaid, and
(e) during any week in which he or she is absent from the State for the purposes of the performance of the duties of the qualifying employment, he or she is present in the State for at least one day in that week,
he or she shall, where the amount of tax payable in respect of his or her total income for that year would, but for this section, exceed the specified amount, be entitled to have the amount of tax payable reduced to the specified amount.
(4) In determining for the purposes of paragraph (b) of subsection (3) whether the duties of a qualifying employment are exercised outside the State, any duties performed in the State, the performance of which is merely incidental to the performance of the duties of the qualifying employment outside the State, shall be treated for the purposes of this section as having been performed outside the State.
(5) This section shall not apply in any case where the income, profits or gains of a qualifying employment are the subject of a claim for relief under—
(a) section 472B, or
(b) section 823.
(6) Where in any case an individual has the tax payable in respect of his or her total income for a year of assessment reduced in accordance with subsection (3), that individual shall, notwithstanding anything in Part 35, not be entitled to a credit for foreign tax paid on the income, profits or gains from a qualifying employment in that year.
(7) For the purposes of this section, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day.
(8) Notwithstanding anything in the Tax Acts, the income, profits or gains from a qualifying employment shall for the purposes of this section be deemed not to include any amounts paid in respect of expenses incurred wholly, exclusively and necessarily in the performance of the duties of the qualifying employment.”.
Seafarer allowance, etc.
14.—(1) The Principal Act is hereby amended—
(a) in section 458 by the insertion in Part 1 of the Table to that section after “Section 472A” (inserted by this Act) of “Section 472B”,
(b) in Chapter 1 of Part 15 by the insertion after section 472A (inserted by this Act) of the following section:
“Seafarer allowance, etc.
472B.—(1) In this section—
‘authorised officer’ has the same meaning as in section 818;
‘employment’ means an office or employment of profit such that any emoluments of the office or employment of profit are to be charged to tax under Schedule D or Schedule E;
‘international voyage’ means a voyage beginning or ending in a port outside the State;
‘Member State’ means a member state of the European Communities;
‘Member State's Register’ shall be construed in accordance with the Annex to the Official Journal of the European Communities (No. C205) of the 5th day of July, 1997;
‘qualifying employment’ means an employment, being an employment to which this section applies, the duties of which are performed wholly on board a sea-going ship on an international voyage;
‘qualifying individual’ means an individual who—
(a) holds a qualifying employment, and
(b) has entered into an agreement (known as ‘articles of agreement’) with the master of that ship;
‘sea-going ship’ means a ship which—
(a) is registered in a Member State's Register, and
(b) is used solely for the trade of carrying by sea passengers or cargo for reward,
but does not include a fishing vessel.
(2) For the purposes of this section—
(a) an individual shall be deemed to be absent from the State for a day if the individual is absent from the State at the end of the day, and
(b) a port outside the State shall be deemed to include a mobile or fixed rig, platform or installation of any kind in any maritime area other than an area designated by order under section 2 of the Continental Shelf Act, 1968.
(3) (a) Subject to paragraph (b), this section shall apply to an employment other than—
(i) an employment the emoluments of which are paid out of the revenue of the State, or
(ii) an employment with any board, authority or other similar body established in the State by or under statute.
(b) This section shall not apply in any case where the income from an employment—
(i) is chargeable to tax in accordance with section 71(3), or
(ii) is income to which section 822 applies.
(4) Where for any year of assessment an individual resident in the State makes a claim in that behalf to an authorised officer and satisfies that officer that he or she is a qualifying individual and that he or she was absent from the State for at least 169 days, or such greater number of days as the Minister for Finance, after consultation with the Minister for the Marine and Natural Resources, may from time to time, by order made for the purposes of this subsection, substitute for that number of days (or, as the case may be, for the number of days substituted by the last previous order under this subsection), in that year for the purposes of performing the duties of a qualifying employment, he or she shall be entitled, in computing the amount of his or her taxable income, to have a deduction of £5,000 made from so much, if any, of his or her total income as is attributable to the income, profits or gains from the qualifying employment.
(5) Where, for a year of assessment, an individual claims a deduction under this section, he or she shall not be entitled to a deduction under section 823.
(6) For the purposes of the definition of ‘qualifying employment’ in this section, any duties of the employment not performed on board a sea-going ship on an international voyage, the performance of which is merely incidental to the performance of the duties of the employment on board a sea-going ship on an international voyage, shall be treated for the purposes of that definition as having been performed on board the sea-going ship.”,
(c) by the insertion in section 823 of the following subsection after subsection (2):
“(2A) (a) In this subsection, ‘qualifying employment’, ‘qualifying individual’ and ‘sea-going ship’ have the same meanings, respectively, as in section 472B.
(b) Where in any period of at least 14 consecutive days in which a qualifying individual is absent from the State for the purposes of the performance of the duties of a qualifying employment, the sea-going ship on which he or she, in that period, performs those duties—
(i) visits a port in the United Kingdom, and
(ii) also visits a port other than a port in the State or in the United Kingdom,
then subparagraph (ii) of subsection (2)(b) shall not apply to the income, profits or gains from the qualifying employment for such period.”,
and
(d) by the substitution in section 1024(2)(a)(viii) of “sections 472, 472A and 472B” for “section 472”.
(2) Paragraph (b) of subsection (1) shall come into operation on such day as the Minister for Finance may, by order, appoint.
Notional loans relating to shares, etc.
15.—(1) The Principal Act is hereby amended in Chapter 4 of Part 5 by the insertion of the following section after section 122:
“122A.—(1) In this section—
‘acquisition’, in relation to shares, includes receipt by way of allotment or assignment;
‘connected person’ has the same meaning as in section 10;
‘emoluments’ has the same meaning as in section 113;
‘employee’ and ‘employer’ have the same meanings, respectively, assigned to them by section 122;
‘employment’ has the same meaning as in section 121;
‘market value’ shall be construed in accordance with section 548;
‘preferential loan’ has the same meaning as in section 122;
‘shares’ includes securities within the meaning of section 135 and stock.
(2) Where an employee, or a person connected with him or her, acquires shares in a company (whether the employing company or not) and those shares are acquired at an under-value in pursuance of a right or opportunity available by reason of his or her employment, he or she shall be deemed to have the benefit of a loan on which no interest is payable (in this section referred to as the ‘notional loan’) made directly or indirectly to him or her by a person who at the time the loan is made is, or who at a time subsequent to the making of the loan becomes, an employer in relation to the individual and such notional loan shall be deemed to be a preferential loan to which section 122 applies.
(3) This section shall apply, subject to Chapter 1 of Part 17, for a year of assessment in which an individual has, in accordance with subsection (2), a notional loan and in this section—
(a) references to shares being acquired at an under-value are references to shares being acquired either without payment for them at the time or being acquired for an amount then paid which is less than the market value of fully paid-up shares of that class (in either case with or without obligation to make payment or further payment at some later time), and
(b) any reference, in relation to any shares, to the under-value on acquisition is a reference to the market value of fully paid-up shares of that class less any payment then made for the shares.
(4) The amount initially outstanding of the notional loan shall be so much of the under-value on acquisition as is not chargeable to tax as an emolument of the employee, and—
(a) the loan shall remain outstanding until terminated under subsection (5), and
(b) payments or further payments made for the shares after the initial acquisition shall go to reduce the amount outstanding of the notional loan.
(5) The notional loan shall terminate on the occurrence of any of the following events—
(a) the whole amount of it outstanding is made good by means of payments or further payments made for the shares;
(b) the case being one in which the shares were not at the time of acquisition fully paid up, any outstanding or contingent obligation to pay for them is released, transferred or adjusted so as no longer to bind the employee or any person connected with him or her;
(c) the shares are so disposed of by surrender or otherwise that neither he nor she nor any such person any longer has a beneficial interest in the shares;
(d) the employee dies.
(6) If the notional loan terminates in a manner referred to in subsection (5) (b) or (c), the provisions of section 122(3) shall apply as if an amount equal to the then outstanding amount of the notional loan had been released or written off from a loan within that section.
(7) Where shares are acquired, whether or not at an under-value but otherwise as mentioned in subsection (2), and—
(a) the shares are subsequently disposed of by surrender or otherwise so that neither the employee nor any person connected with him or her any longer has a beneficial interest in them, and
(b) the disposal is for a consideration which exceeds the then market value of the shares,
then, for the year in which the disposal is effected, the outstanding amount of the excess shall be treated as emoluments of the employee's employment and accordingly chargeable to income tax under Schedule D or Schedule E.
(8) If at the time of the event giving rise to a charge by virtue of subsection (6) the employment in question has terminated, that subsection shall apply as if it had not.
(9) No charge arises under subsection (6) by reference to any disposal effected after the death of the employee, whether by his or her personal representatives or otherwise.
(10) This section applies in relation to acquisition and disposal of an interest in shares less than full beneficial ownership (including an interest in the proceeds of sale of part of the shares but not including a share option) as it applies in relation to the acquisition and disposal of shares, subject to the following:
(a) reference to the shares acquired shall be construed as reference to the interest in shares acquired,
(b) reference to the market value of the shares acquired shall be construed as reference to the proportion corresponding to the size of the interest of the market value of the shares in which the interest subsists,
(c) reference to shares of the same class as those acquired shall be construed as reference to shares of the same class as those in which the interest subsists,
(d) reference to the market value of fully paid-up shares of that class shall be construed as reference to the proportion of that value corresponding to the size of the interest.
(11) In this section, any reference to payment for shares includes giving any consideration in money or money's worth or making any subscription, whether in pursuance of a legal liability or not.”.
(2) Section 122A, as inserted by this section, shall apply—
(a) as regards subsection (2) thereof, as on and from the 4th day of March, 1998, as respects shares acquired (whether before or after that date); but where the shares were acquired before that date, the notional loan referred to in that subsection shall be deemed to have been made on the 4th day of March, 1998, in an amount equal to the amount of that loan outstanding at that date,
(b) as regards subsection (6) thereof, in respect of the termination of a loan on or after the 4th day of March, 1998, and
(c) as regards subsection (7) thereof, in respect of a disposal made on or after the 4th day of March, 1998.
Chapter 3
Income Tax, Corporation Tax and Capital Gains Tax
Relief for the long-term unemployed.
16.—The Principal Act is hereby amended—
(a) in Chapter 6 of Part 4 by the insertion of the following section after section 88:
“Double deduction in respect of certain emoluments.
88A.—(1) In this section—
‘chargeable period’ has the same meaning as in section 321(2);
‘emoluments’, ‘employment’, ‘employment scheme’, ‘qualifying employment’, and ‘qualifying individual’ have the same meanings, respectively, as in section 472A;
‘qualifying period’, in relation to a qualifying employment, means the period of 36 months beginning on the date when that employment commences.
(2) (a) Where in the computation of the amount of the profits or gains of a trade or profession for a chargeable period, a person is, apart from this section, entitled to a deduction (in this subsection referred to as ‘the first-mentioned deduction’) on account of—
(i) emoluments payable to a qualifying individual in respect of a qualifying employment, and
(ii) the employer's contribution to the Social Insurance Fund payable, in respect of those emoluments, under the Social Welfare Acts,
that person shall be entitled in that computation to a further deduction (in this subsection referred to as ‘the second-mentioned deduction’) equal to the amount of the first-mentioned deduction as respects that qualifying employment.
(b) Relief under this section, in respect of a qualifying employment, shall not be granted—
(i) in respect of a second-mentioned deduction which relates to a chargeable period or part of a chargeable period outside the qualifying period in relation to such qualifying employment, or
(ii) if the claimant or the qualifying individual is benefiting, or has benefited, under an employment scheme, whether statutory or otherwise.
(c) For the purposes of this section, an activity, programme or course mentioned in section 472A(1)(b)(i) shall be deemed not to be an employment scheme.”,
(b) in Chapter 1 of Part 15—
(i) in section 458, by the insertion in Part 1 of the Table to that section of “Section 472A” after “Section 472”, and
(ii) by the insertion of the following section after section 472:
“Relief for the long-term unemployed.
472A.—(1) (a) In this section—
‘director’ and ‘proprietary director’ have the same meanings, respectively, as in section 472;
‘emoluments’ has the same meaning as in subsection (1)(a) of section 472 and, in relation to the exclusions from that definition, subsection (2) of that section shall apply accordingly;
‘employment’ means an office or employment of profit such that any emoluments of the office or employment of profit are to be charged to tax under Schedule E;
‘employment scheme’ means a scheme or programme which provides for the payment in respect of an employment to an employer or an employee of a grant, subsidy or other such payment funded wholly or mainly, directly or indirectly, by the State or by any board established by statute or by any public or local authority;
‘qualifying child’, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (4) and (6) of that section shall apply accordingly;
‘qualifying employment’ means an employment which—
(i) commences on or after the 6th day of April, 1998,
(ii) is of at least 30 hours duration per week, and
(iii) is capable of lasting at least 12 months,
but does not include—
(I) an employment from which the previous holder was unfairly dismissed,
(II) an employment with a person who, in the 26 weeks immediately prior to the commencement of an employment by a qualifying individual, has reduced, by way of redundancy, the number of employees in such person's trade or profession, or
(III) an employment in respect of which more than 75 per cent of the emoluments therefrom arise from commissions;
‘qualifying individual’ means an individual who commences a qualifying employment and who—
(i) (I) immediately prior to the commencement of that qualifying employment has been continuously unemployed within the meaning of section 120(3) of the Social Welfare (Consolidation) Act, 1993, for a period of 312 days and has been in—
(A) receipt of unemployment benefit under Chapter 9 of Part II of that Act,
(B) receipt of unemployment assistance under Chapter 2 of Part III of that Act, or
(C) receipt of one-parent family payment under Chapter 9 of Part III of that Act, or
(II) is in any other special category of persons approved of for the purposes of this section by the Minister for Social, Community and Family Affairs with the consent of the Minister for Finance,
and
(ii) was not previously a qualifying individual for the purposes of this section;
‘unemployment payment’ means a payment of unemployment benefit or unemployment assistance payable under the Social Welfare Acts.
(b) For the purposes of the definition of ‘qualifying individual’—
(i) any period of—
(I) attendance at a non-craft training course provided or approved of by An Foras Áiseanna Saothair,
(II) participation in a programme administered by An Foras Áiseanna Saothair and known as the Community Employment Scheme,
(III) participation in a programme administered by An Foras Áiseanna Saothair and known as the Job Initiative,
(IV) participation in, or participation in or attendance at, an activity to which paragraph (g) or (h), respectively, of section 120(5) of the Social Welfare (Consolidation) Act, 1993, relates,
shall be deemed to be a period of unemployment for the purposes of this section, and
(ii) any payment in respect of a period of attendance at, or participation in, an activity, programme or scheme mentioned in subparagraph (i) shall be deemed to be an unemployment payment for the purposes of this section if the qualifying individual concerned was in receipt of an unemployment payment immediately prior to the commencement of such period.
(2) Subject to the provisions of this section, where an individual proves that he or she is a qualifying individual, he or she shall, in relation to the 3 years of assessment commencing with either—
(a) the year of assessment in which a qualifying employment commences, or
(b) by election made by him or her in writing to the inspector, the year of assessment following the year of assessment in which the qualifying employment commences,
be entitled, in computing the amount of his or her taxable income, to have a deduction made from so much of his or her total income as is attributable to emoluments from that qualifying employment as follows:
(i) for the first of those 3 years, £3,000,
(ii) for the second of those 3 years, £2,000, and
(iii) for the third of those 3 years, £1,000.
(3) (a) Subject to the provisions of paragraphs (b) and (c), where a qualifying individual who is entitled to a deduction under subsection (2) for one or more of the 3 years of assessment referred to in that subsection proves that, for one or more of those years, a qualifying child is resident with him or her for the whole or part of the year, he or she shall, in respect of each of the 3 years referred to in subsection (2) in relation to which he or she so proves, be entitled, in computing the amount of his or her taxable income, to have a deduction made from so much of his or her total income as is attributable to emoluments from the qualifying employment as follows:
(i) for the first of those 3 years, £1,000 in respect of each qualifying child,
(ii) for the second of those 3 years, £666 in respect of each qualifying child, and
(iii) for the third of those 3 years, £334 in respect of each qualifying child.
(b) Only one deduction of £1,000, £666 and £334 shall be allowed in respect of each qualifying child.
(c) Where for a year of assessment, 2 or more qualifying individuals would but for this paragraph be entitled under this section to relief in respect of the same qualifying child, the following provisions shall apply:
(i) the amount of the deduction to be granted for that year in respect of the qualifying child will be the amount due under paragraph (a) subject to the provisions of paragraph (b),
(ii) where the qualifying child is maintained by only one of the qualifying individuals concerned, that individual shall be entitled to claim the deduction,
(iii) where the qualifying child is maintained jointly by one or more qualifying individuals, the deduction due for the year of assessment in respect of the child shall be apportioned between the qualifying individuals who contribute to the maintenance of the child—
(I) in the same proportion as each maintains the child, or
(II) in such manner as they jointly notify in writing to the inspector;
(iv) in ascertaining for the purposes of this subsection whether a qualifying individual maintains a qualifying child, any payment made by that individual for or towards the maintenance of the child which the individual is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of the child.
(4) Where, within the 3 years mentioned in subsection (3), the qualifying employment (in this subsection referred to as ‘the first-mentioned employment’) in respect of which the qualifying individual is entitled to a deduction under subsection (2) ceases, the qualifying individual shall be entitled to have so much of the deductions mentioned in subsections (2) and (3) as cannot be set against his or her emoluments from the first-mentioned employment carried forward and set against the emoluments from his or her next, and only next, qualifying employment, but the deduction for any year of assessment to be set against the emoluments from either or both qualifying employments shall not exceed the deductions due under subsections (2) and (3) for that year.
(5) (a) The deductions mentioned in subsections (2) and (3) shall not be due if the qualifying individual, or his or her employer, is benefiting, or has benefited, in respect of the qualifying employment in respect of which a claim under this section is made, under an employment scheme, whether statutory or otherwise.
(b) For the purposes of the definition of an employment scheme, an activity, programme or course mentioned in subsection (2) shall be deemed not to be an employment scheme.
(6) Any claim for relief under this section—
(a) shall be made in such form as the Revenue Commissioners may from time to time provide, and
(b) shall contain such information and be accompanied by such statement in writing as may be indicated in the said form as the Revenue Commissioners may reasonably require for the purposes of the section.”,
and
(c) in Chapter 1 of Part 44, by the substitution in section 1024(2)(a)(viii) of “sections 472 and 472A” for “section 472”.
Relief for gifts made to designated schools.
17.—The Principal Act is hereby amended—
(a) in Chapter 1 of Part 15, by the insertion in Part 2 of the Table to section 458 of “Section 485A(4)” after “Section 478”,
(b) in Chapter 2 of Part 15, by the insertion of the following section after section 485:
“Relief for gifts made to designated schools.
485A.—(1) In this section—
‘appropriate percentage’, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
‘approved body’ means a body of persons which is—
(a) established solely for the purpose of raising funds for the benefit of one or more named designated schools,
(b) composed of persons who are patrons, trustees, owners or governors of that one or those named designated schools, and
(c) is approved of for the purposes of this section by the Minister;
‘designated school’ means a primary or post-primary school which is in receipt of enhanced grants made by the Minister out of moneys provided by the Oireachtas;
‘enhanced grants’ mean grants, being grants that are greater than the capitation grants normally paid by the Minister to primary or post-primary schools, paid to schools a substantial proportion of the students of which are, in the opinion of the Minister, socially or economically disadvantaged;
‘Minister’ means the Minister for Education and Science;
‘relevant gift’ means a gift of money which—
(a) on or after the 6th day of April, 1998, is made to a designated school for the sole purpose of funding the activities of that school or to an approved body for the sole purpose of funding the activities of one or more than one named designated school,
(b) is or will be applied by the designated school or the approved body, as the case may be, for that purpose, and
(c) apart from this section is not deductible in computing for the purposes of tax the profits or gains of a trade or profession or is not income to which the provisions of section 792 apply, or is not a gift of money to which the provisions of section 484 apply;
‘tax’ means income tax or corporation tax, as the case may be.
(2) Where it is proved to the satisfaction of the Revenue Commissioners that a person has made a relevant gift and claims relief from tax by reference to that gift, the provisions of subsection (4) or, as the case may be, subsection (7) shall apply.
(3) In determining the net amount of the relevant gift for the purposes of subsections (4) and (7), the amount or value of any consideration received by the person concerned as a result of making the gift, whether received directly or indirectly from the designated school or the approved body to which the gift was made or otherwise, shall be deducted from the amount of the gift.
(4) For the purposes of income tax for the year of assessment in which a person makes a relevant gift the income tax to be charged on the person for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—
(a) the amount equal to the appropriate percentage of the net amount of the relevant gift, and
(b) the amount which reduces that income tax to nil.
(5) For the purposes of subsection (4), in the case of a person assessed to tax for a year of assessment in accordance with section 1017, any relevant gift made by the person's spouse in that year, in respect of which the person's spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the person, and, accordingly, subsection (6) shall apply to that relevant gift separately from any relevant gift made by the person.
(6) Relief under this section shall not be given to a person for a year of assessment—
(a) if the net amount of the relevant gift (or the aggregate of the net amount of relevant gifts) made by the person in the year of assessment does not exceed £250, or
(b) to the extent to which the net amount of the relevant gift (or the aggregate of the net amount of the relevant gifts) made by the person in the year of assessment exceeds £1,000.
(7) Where a relevant gift is made by a company in an accounting period, the net amount of the gift shall, for the purposes of corporation tax, be treated as—
(a) a deductible trading expense of a trade carried on by the company, or
(b) an expense of management deductible in computing the total profits of the company,
for the accounting period.
(8) Relief under this section shall not be given—
(a) in respect of a relevant gift or gifts made by a company in an accounting period to a particular designated school or approved body, as the case may be—
(i) if the net amount of the relevant gift (or the aggregate of the net amount of relevant gifts) does not exceed £250, or
(ii) to the extent to which the net amount of the relevant gift (or the aggregate of the net amount of relevant gifts) exceeds £10,000,
or
(b) to the extent to which the aggregate of the net amount of all relevant gifts made by a company in an accounting period to more than one designated school and approved body, exceeds the lesser of—
(i) £50,000, or
(ii) 10 per cent of the profits before account is taken of the relief under this section for the accounting period of the company.
(9) Where a relevant gift is made by a company in an accounting period of the company which is less than 12 months, the amounts of £10,000 and £50,000 specified in subsection (8) shall be proportionately reduced.
(10) Where a relevant gift is made by a chargeable person within the meaning of Part 41, a claim under this section shall be made with the return required to be delivered by that person under section 951 for the chargeable period in which the gift is made.
(11) Where any question arises as to whether for the purposes of this section—
(a) a body is an approved body,
(b) a school is a designated school, or
(c) a gift is a relevant gift,
the Revenue Commissioners may consult the Minister.
(12) Every designated school, when required to do so by notice in writing from the Minister, shall, within the time limited by the notice, prepare and deliver to the Minister a return containing particulars of the aggregate amount of relevant gifts received by the school in the period specified in the notice.
(13) Every approved body when required to do so by notice in writing from the Minister, shall, within the time limited by the notice, prepare and deliver to the Minister a return containing particulars of the aggregate amount of relevant gifts received by the body in the period specified in the notice and the disposal of such gifts.
(14) A relevant gift shall be deemed to be made to a designated school for the purposes of this section where it is made to any person or persons who exercise any control, management or trusteeship functions over, or in respect of, the school.
(15) For the purposes of a claim to relief under this section, a designated school or an approved body shall, on acceptance of a relevant gift, give to the person making the relevant gift a receipt which shall—
(a) contain a statement that—
(i) it is a receipt for the purposes of this section,
(ii) the school or body is a designated school or approved body, as the case may be, for the purposes of this section, and
(iii) the gift in respect of which the receipt is given is a relevant gift for the purposes of this section, and
(b) show—
(i) the name and address of the person making the relevant gift,
(ii) the net amount of the relevant gift in both figures and words,
(iii) the date of the relevant gift,
(iv) the full name of the designated school or approved body, as the case may be, and
(v) the date on which the receipt was issued, and
(c) be signed by a duly authorised official of the designated school or approved body.”,
and
(c) in Chapter 1 of Part 44, by the insertion, in section 1024(2)(a), of the following subparagraph after subparagraph (x):
“(xa) relief under section 485A, to the husband and the wife according as he or she made the relevant gift giving rise to the relief;”.
Amendment of section 200 (certain foreign pensions) of Principal Act.
18.—Section 200 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (2):
“(2A) Notwithstanding subsection (2), this section shall not apply to a pension to which subparagraph (b) of paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Dublin on the 28th day of July, 1997 applies.”.
Amendment of section 268 (meaning of “industrial building or structure”) of Principal Act.
19.—Section 268 of the Principal Act is hereby amended in subsection (5)(a)(iii) by the substitution of “30th day of September, 1998” for “31st day of December, 1997”.
Capital allowances for airport buildings and structures.
20.—Part 9 of the Principal Act is hereby amended—
(a) in section 268—
(i) in subsection (1), by the insertion after paragraph (g) (inserted by this Act) of the following paragraph:
“(h) for the purposes of a trade which consists of the operation or management of an airport, other than a building or structure to which paragraph (f) relates,”,
(ii) in subsection (9), by the insertion after paragraph (d) (inserted by this Act) of the following paragraph:
“(e) by reference to paragraph (h), as respects capital expenditure incurred—
(i) by Aer Rianta cuideachta phoiblí theoranta on or after the vesting day, and
(ii) by any other person on or after the date of the passing of the Finance Act, 1998.”,
and
(iii) by the insertion after subsection (9) of the following subsection:
“(10) For the purposes of this Part, ‘the vesting day’ has the same meaning as it has in the Bill presented to Dáil Éireann by the Minister for Public Enterprise on the 2nd day of October, 1997, providing, amongst other things, for the vesting of Dublin Airport, Shannon Airport and Cork Airport in Aer Rianta cuideachta phoiblí theoranta.”,
(b) in section 272—
(i) in subsection (3), by the insertion after paragraph (f) (inserted by this Act) of the following paragraph:
“(g) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(h), 4 per cent of the expenditure referred to in subsection (2)(c).”,
(ii) by the insertion after subsection (3) of the following subsections:
“(3A) (a) This subsection shall apply to a building or structure in existence on—
(i) in the case of Aer Rianta cuideachta phoiblí theoranta, the vesting day, and
(ii) in the case of any other person, the date of the passing of the Finance Act, 1998,
and in use for the purposes of a trade which consists of the operation or management of an airport, not being either machinery or plant or a building or structure to which section 268(1)(f) applies.
(b) For the purposes of this Part, in relation to a building or structure to which this subsection applies, expenditure shall be deemed to have been incurred on—
(i) in the case of Aer Rianta cuideachta phoiblí theoranta, the vesting day, and
(ii) in the case of any other person, the date of the passing of the Finance Act, 1998,
on the construction of the building or structure of an amount determined by the formula—
A − B
where—
A is the amount of the capital expenditure originally incurred on the construction of the building or structure, and
B is the amount of the writing-down allowances which would have been made under this section in respect of the capital expenditure referred to in A if the building or structure had at all times been an industrial building or structure within the meaning of section 268(1)(h) and on the assumption that that section had applied as respects capital expenditure incurred before—
(I) in the case of Aer Rianta cuideachta phoiblí theoranta, the vesting day, and
(II) in the case of any other person, the date of the passing of the Finance Act, 1998.
(3B) (a) This subsection shall apply to a building or structure to which section 268(1)(f) applies, being a building or structure in existence on the vesting day and vested in Aer Rianta cuideachta phoiblí theoranta on that day.
(b) For the purposes of this Part, in the case of a building or structure to which this subsection applies, expenditure shall be deemed to have been incurred by Aer Rianta cuideachta phoiblí theoranta on the vesting day on the construction of the building or structure of an amount determined by the formula—
A − B
where—
A is the amount of the capital expenditure originally incurred on the construction of the building or structure, and
B is the amount of the writing-down allowances which would have been made under this section in respect of the capital expenditure referred to in A for the period to the day before the vesting day if a claim for those allowances had been duly made and allowed.”,
and
(iii) in subsection (4)—
(I) in paragraph (d), by the deletion of “and”,
(II) by the substitution of the following paragraph for paragraph (e):
“(e) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(f), 25 years beginning with—
(i) the time when the building or structure was first used, or
(ii) in the case of a building or structure to which subsection (3B) applies, the vesting day,”,
and
(III) by the insertion after paragraph (f) (inserted by this Act) of the following paragraph:
“(g) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(h), 25 years beginning with—
(i) the time when the building or structure was first used, or
(ii) as respects a building or structure to which subsection (3A) applies—
(I) in the case of Aer Rianta cuideachta phoiblí theoranta, the vesting day, and
(II) in the case of any other person, the date of the passing of the Finance Act, 1998.”,
(c) in section 274(1)(b)—
(i) in subparagraph (iv), by the deletion of “and”,
(ii) by the substitution of the following subparagraph for subparagraph (v):
“(v) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(f), 25 years after—
(I) the building or structure was first used, or
(II) in the case of a building or structure to which section 272(3B) applies, the vesting day, and”,
and
(iii) by the insertion after subparagraph (v) of the following subparagraph:
“(vi) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(h), 25 years after—
(I) the building or structure was first used, or
(II) as respects a building or structure to which section 272(3A) applies—
(A) in the case of Aer Rianta cuideachta phoiblí theoranta, the vesting day, and
(B) in the case of any other person, the date of the passing of the Finance Act, 1998”,
and
(d) in section 284, by the insertion after subsection (7) of the following subsection:
“(8) For the purposes of this Part, Aer Rianta cuideachta phoiblí theoranta shall be deemed to have incurred, on the vesting day, capital expenditure on the provision of machinery or plant, being the machinery or plant vested in Aer Rianta cuideachta phoiblí theoranta on that day, and the actual cost of that machinery or plant shall be deemed to be an amount determined by the formula—
A−B
where—
A is the original actual cost of the machinery or plant, including in that cost any expenditure in the nature of capital expenditure on the machinery or plant by means of renewal, improvement or reinstatement, and
B is the amount of any wear and tear allowances which would have been made under this section in respect of the machinery or plant since the original provision of the machinery or plant if a claim for those allowances had been duly made and allowed.”.
Amendment of provisions relating to certain capital allowances.
21.—Part 9 of the Principal Act is hereby amended—
(a) in sections 271(3)(c) and 273(7)(a)(i)—
(i) by the insertion in each of those provisions after “the 31st day of December, 1997”, where it first occurs, of the following:
“, or before the 30th day of June, 1998, if such expenditure would have been incurred before the 31st day of December, 1997, but for the existence of circumstances which resulted in legal proceedings being initiated, being proceedings which were the subject of an order of the High Court made before the 1st day of January, 1998”,
and
(ii) by the insertion in each of those provisions after “as if the reference to the 31st day of December, 1997,” of “where it first occurs,”,
and
(b) in sections 283(5) and 285(7)(a)(i)—
(i) by the insertion in each of those provisions after “the 31st day of December, 1997”, where it first occurs, of the following:
“, or before the 30th day of June, 1998, if its provision is solely for use in an industrial building or structure referred to in sections 271(3)(c) and 273(7)(a)(i) and expenditure in respect of such provision would have been incurred before the 31st day of December, 1997, but for the existence of circumstances which resulted in legal proceedings being initiated, being proceedings which were the subject of an order of the High Court made before the 1st day of January, 1998”,
and
(ii) by the insertion in each of those provisions after “as if the reference to the 31st day of December, 1997,” of “where it first occurs,”.
Capital allowances for private nursing homes.
22.—Part 9 of the Principal Act is hereby amended—
(a) in section 268—
(i) in subsection (1)—
(I) in paragraph (e), by the substitution of “section 654,” for “section 654, or”, and
(II) by the insertion after paragraph (f) of the following paragraph:
“(g) for the purposes of a trade which consists of the operation or management of a nursing home within the meaning of section 2 of the Health (Nursing Homes) Act, 1990, being a nursing home which is registered under section 4 of that Act, or”,
and
(ii) in subsection (9)—
(I) in paragraph (b), by the deletion of “and”,
(II) in paragraph (c), by the substitution of “1992,” for “1992.”, and
(III) by the insertion after paragraph (c) of the following paragraph:
“(d) by reference to paragraph (g), as respects capital expenditure incurred on or after the 3rd day of December, 1997, and”,
(b) in section 272—
(i) in subsection (3)—
(I) in paragraph (d), by the deletion of “and”,
(II) in paragraph (e), by the substitution of “subsection (2)(c),” for “subsection (2)(c).”, and
(III) by the insertion after paragraph (e) of the following paragraph:
“(f) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(g), 15 per cent of the expenditure referred to in subsection (2)(c), and”,
(ii) in subsection (4), by the insertion after paragraph (e) of the following paragraph:
“(f) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(g), 7 years beginning with the time when the building or structure was first used, and”,
and
(iii) by the addition of the following subsection after subsection (6):
“(7) For the purposes of this section, where a writing-down allowance has been made to a person for any chargeable period in respect of capital expenditure incurred on the construction of a building or structure within the meaning of paragraph (d) of section 268(1) and at the end of a chargeable period or its basis period the building or structure is not in use for the purposes specified in that paragraph, then, in relation to that expenditure—
(a) the building or structure shall not be treated as ceasing to be an industrial building or structure if, on the cessation of its use for the purposes specified in paragraph (d) of section 268(1), it is converted to use for the purposes specified in paragraph (g) of that section and at the end of the chargeable period or its basis period it is in use for those latter purposes, and
(b) as respects that chargeable period or its basis period and any subsequent chargeable period or basis period of it, the building or structure shall, notwithstanding the cessation of its use for the purposes specified in paragraph (d) of section 268(1), be treated as if it were in use for those purposes if at the end of the chargeable period or its basis period the building or structure is in use for the purposes specified in paragraph (g) of that section.”,
and
(c) in section 274(1)(b), by the substitution of the following for subparagraph (ii):
“(ii) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (c), (e) or (g) of section 268(1), 10 years after the building or structure was first used,”.
Capital allowances for certain sea fishing boats.
23.—The Principal Act is hereby amended—
(a) in section 284, by the insertion of the following subsection after subsection (3):
“(3A) (a) This subsection applies to machinery or plant consisting of a sea fishing boat registered in the Register of Fishing Boats and in respect of which capital expenditure is incurred in the period of 3 years commencing on the appointed day, being expenditure that is certified by Bord Iascaigh Mhara as capital expenditure incurred for the purposes of fleet renewal in the polyvalent and beam trawl segments of the fishing fleet.
(b) Notwithstanding subsection (2), but subject to subsection (4), wear and tear allowances to be made to any person in respect of machinery or plant to which this subsection applies shall be made during a writing-down period of 8 years beginning with the first chargeable period or its basis period at the end of which the machinery or plant belongs to that person and is in use for the purposes of that person's trade, and shall be of an amount equal to—
(i) as respects the first year of the writing-down period, 50 per cent of the actual cost of the machinery or plant, including in that actual cost any expenditure in the nature of capital expenditure on that machinery or plant by means of renewal, improvement or reinstatement,
(ii) as respects each of the next 6 years of the writing-down period, 15 per cent of the balance of that actual cost after the deduction of any allowance made by virtue of subparagraph (i), and
(iii) as respects the last year of the writing-down period, 10 per cent of the balance of that actual cost after the deduction of any allowance made by virtue of subparagraph (i).
(c) Where a chargeable period or its basis period consists of a period less than one year in length, the wear and tear allowance shall not exceed such portion of the amount specified in subparagraph (i), (ii) or (iii), as may be appropriate, of paragraph (b), as bears to that amount the same proportion as the length of the chargeable period or its basis period bears to a period of one year.
(d) This subsection shall come into operation on such day (in this subsection referred to as the ‘appointed day’) as the Minister for Finance may, by order, appoint.”,
and
(b) in section 403, by the insertion of the following subsection after subsection (5):
“(5A) (a) In this subsection ‘appointed day’ has the same meaning as in section 284(3A).
(b) In relation to capital allowances in respect of machinery or plant to which section 284(3A) applies—
(i) notwithstanding subsections (3) and (5)—
(I) subsection (3) shall not apply, and
(II) section 305(1)(b) shall apply,
where the capital expenditure on that machinery or plant is incurred in the period of 2 years commencing on the appointed day, and
(ii) notwithstanding subsections (4) and (5)—
(I) subsection (4) shall not apply, and
(II) sections 308(4) and 420(2) shall apply,
where the capital expenditure on that machinery or plant is incurred in the period of 3 years commencing on the appointed day.
(c) This subsection shall come into operation on the appointed day.”.
Amendment of Chapter 3 (designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas) of Part 10 of Principal Act.
24.—(1) Chapter 3 of Part 10 of the Principal Act is hereby amended—
(a) (i) in section 339(1), by the substitution in paragraph (b) of the definition of “qualifying period” of “31st day of December, 1999” for “30th day of June, 2000”, and
(ii) in section 339(2)—
(I) in paragraph (a), by the substitution of the following for the words from “the reference in paragraph (a)” to the end of the paragraph:
“the reference in paragraph (a) of the definition of ‘qualifying period’ in subsection (1) to the period ending on the 31st day of July, 1997, shall be construed as a reference to the period ending on the 31st day of July, 1998.”,
and
(II) by the insertion of the following paragraph after paragraph (b):
“(c) Where in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure to which paragraph (a) relates—
(i) the relevant local authority has given to the person constructing, converting or refurbishing, as the case may be, that building or structure, a certificate in writing to which that paragraph refers certifying that not less than 15 per cent of the total cost of the building or structure had been incurred before the 31st day of July, 1997, and
(ii) an application for planning permission for the work represented by the expenditure incurred or to be incurred on the building or structure had (in so far as such permission is required) been received by a planning authority not later than the 1st day of March, 1998, and
(iii) where the expenditure to be incurred on a building or structure has not been fully incurred by the 31st day of July, 1998, the relevant local authority gives a certificate in writing to the person referred to in subparagraph (i) stating that in its opinion—
(I) that person had, on the 31st day of July, 1997, a reasonable expectation that the expenditure to be incurred on the building or structure would have been incurred in full on or before the 31st day of July, 1998, and
(II) the failure to incur that expenditure in full on or before the 31st day of July, 1998, was, on the basis of reasons of a bona fide character stated to it, due, to a significant extent, to a delay outside the direct control of that person, including an unanticipated delay in obtaining the grant of planning permission or a fire certificate, an unanticipated delay due to legal proceedings or unanticipated difficulties in completing the acquisition of a site or involving the failure of a building contractor to fulfil his or her obligations or the need to respect any archaeological site or remains,
then, the reference in paragraph (a) of the definition of ‘qualifying period’ to the period ending on the 31st day of July, 1997, shall be construed as a reference to the period ending on the 31st day of December, 1998.”,
(b) in section 340(2), by the substitution in paragraph (ii) of “31st day of December, 1999” for “30th day of June, 2000”,
(c) in section 343—
(i) in subsection (1), in the definition of “qualifying company”, by the substitution of the following paragraph for paragraph (a):
“(a) which has been approved for financial assistance under a scheme administered by Forfás, Forbairt, the Industrial Development Agency (Ireland) or Údarás na Gaeltachta, and”,
(ii) in subsection (1), in the definition of “qualifying trading operations” by the substitution of the following for paragraphs (a) and (b):
“(a) the manufacture of goods within the meaning of Part 14,
(b) the rendering of services in the course of a service industry (within the meaning of the Industrial Development Act, 1986), or
(c) the rendering of services in the course or furtherance of a business of freight forwarding or the provision of logistical services in relation to such business where the rendering or provision of those services is carried on in an area or areas immediately adjacent to any of the airports to which section 340(2) refers.”,
and
(iii) in subsection (2), by the substitution of the following paragraph for paragraph (a):
“(a) on the recommendation of Forfás (in conjunction with Forbairt, the Industrial Development Agency (Ireland) or Údarás na Gaeltachta, as may be appropriate), in accordance with guidelines laid down by the Minister, and”,
(d) in section 345, by the substitution, in subsection (1), of the following for the definition of “qualifying lease”:
“‘qualifying lease’ means, subject to subsection (8), a lease in respect of a qualifying premises granted in the qualifying period, or within the period of one year from the day next after the end of the qualifying period, on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease;”,
and
(e) by the insertion of the following section after section 350:
“Provision against double relief.
350A.—Where relief is given by virtue of any provision of this Chapter in relation to capital expenditure or other expenditure incurred on, or rent payable in respect of, any building or structure, premises or multi-storey car park, relief shall not be given in respect of that expenditure or that rent under any other provision of the Tax Acts.”.
(2) Paragraph (c)(ii) of subsection (1) shall come into operation on such day as the Minister for Finance may, by order, appoint.
Amendment of Chapter 1 (Custom House Docks Area) of Part 10 of Principal Act.
25.—(1) Chapter 1 of Part 10 of the Principal Act is hereby amended—
(a) in section 322—
(i) in subsection (1), by the substitution in the definition of “the specified period” of “31st day of December, 1999” for “24th day of January, 1999”, and
(ii) in subsection (2)(b), by the substitution of “31st day of December, 1999” for “24th day of January, 1999”,
and
(b) in section 323, by the deletion of subsection (3)(b).
(2) This section shall come into operation on such day as the Minister for Finance may, by order, appoint.
Amendment of section 344 (capital allowances in relation to construction or refurbishment of certain multi-storey car parks) of Principal Act.
26.—Section 344 of the Principal Act is hereby amended in subsection (1) by the substitution of the following for the definition of “qualifying period”:
“‘qualifying period’ means the period commencing on the 1st day of July, 1995, and ending on—
(a) the 30th day of June, 1998, or
(b) the 30th day of June, 1999, where, in relation to the construction or refurbishment of the qualifying multi-storey car park concerned, the relevant local authority gives a certificate in writing on or before the 30th day of September, 1998, to the person constructing or refurbishing the qualifying multi-storey car park stating that it is satisfied that not less than 15 per cent of the total cost of the qualifying multi-storey car park and the site thereof had been incurred prior to the 1st day of July, 1998, and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and local Government for the purposes of this definition;”.
Amendment of section 351 (interpretation (Chapter 4)) of Principal Act.
27.—Section 351 of the Principal Act is hereby amended—
(a) by the substitution of the following for the definition of “qualifying period”:
“‘qualifying period’ means the period commencing on the 1st day of July, 1995, and ending on—
(a) the 30th day of June, 1998, or
(b) the 30th day of June, 1999, where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of the building or structure concerned, being—
(i) a building or structure to which section 352 applies, or
(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358,
the relevant local authority gives a certificate in writing, on or before the 30th day of September, 1998, to the person constructing, converting or refurbishing, as the case may be, the building or structure stating that it is satisfied that not less than 15 per cent of the total cost of the building or structure and the site thereof had been incurred prior to the 1st day of July, 1998, and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government for the purposes of this definition;”,
and
(b) by the insertion of the following definition after the definition of “refurbishment”:
“‘the relevant local authority’, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure of the kind referred to in paragraph (b) of the definition of ‘qualifying period’, means the council of a county or the corporation of a county or other borough or, where appropriate, the urban district council, in whose functional area the building or structure is situated.”.
Amendment of Chapter 6 (Dublin Docklands Area) of Part 10 of Principal Act.
28.—(1) Chapter 6 of Part 10 of the Principal Act is hereby amended—
(a) in section 368 by the insertion of the following after subsection (4):
“(4A) Notwithstanding section 274(1), no balancing charge shall be made in relation to a building or structure to which this section applies by reason of any of the events specified in that section which occurs—
(a) more than 13 years after the building or structure was first used, or
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred.”,
and
(b) in section 371 by the substitution of the following for subsection (2):
“(2) (a) Subject to subsection (3), where an individual, having made a claim in that behalf, proves to have incurred qualifying expenditure in a year of assessment, the individual shall be entitled, for that year of assessment and for any of the 9 subsequent years of assessment in which the qualifying premises in respect of which the individual incurred the qualifying expenditure is the only or main residence of the individual, to have a deduction made from his or her total income of an amount equal to—
(i) in the case where the qualifying expenditure has been incurred on the construction of the qualifying premises, 5 per cent of the amount of that expenditure, or
(ii) in the case where the qualifying expenditure has been incurred on the refurbishment of the qualifying premises, 10 per cent of the amount of that expenditure.
(b) A deduction shall be given under this section in respect of qualifying expenditure only in so far as that expenditure is to be treated under section 372(5) as having been incurred in the qualifying period.”.
(2) This section shall apply as on and from the 6th day of April, 1997.
Capital allowances for, and deduction in respect of, vehicles.
29.—Part 11 of the Principal Act is hereby amended—
(a) in subsection (2) of section 373—
(i) in paragraph (i), by the substitution of “mechanically propelled vehicle;” for “mechanically propelled vehicle.”, and
(ii) by the insertion of the following after paragraph (i):
“(j) £15,500, where the expenditure was incurred on or after the 3rd day of December, 1997, on the provision or hiring of a vehicle which, on or after that date was not a used or secondhand vehicle and was first registered in the State under section 131 of the Finance Act, 1992, without having been previously registered in any other state which duly provides for the registration of a mechanically propelled vehicle.”,
and
(b) in subsection (1) of section 376, by the substitution of the following for the definition of “relevant amount”:
“‘relevant amount’ means—
(a) in relation to qualifying expenditure incurred before the 23rd day of January, 1997, £14,000,
(b) in relation to qualifying expenditure incurred on or after the 23rd day of January, 1997, and before the 3rd day of December, 1997, £15,000, and
(c) in relation to qualifying expenditure incurred on or after the 3rd day of December, 1997, £15,500;”.
Treatment of certain losses and capital allowances.
30.—The Principal Act is hereby amended by the insertion of the following sections after section 409:
“Income tax: restriction on use of capital allowances on certain industrial buildings and other premises.
409A.—(1) In this section—
‘active partner’, in relation to a partnership trade, means a partner who works for the greater part of his or her time on the day-to-day management or conduct of the partnership trade;
‘industrial development agency’ means the Industrial Development Agency (Ireland);
‘partnership trade’ and ‘several trade’ have the same meanings, respectively, as in Part 43;
‘specified building’ means—
(a) a building or structure which is or is to be an industrial building or structure by reason of its use or its deemed use for a purpose specified in section 268(1), and
(b) any other building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax under Chapter 1 of Part 9 by virtue of Part 10 or section 843,
but does not include a building or structure—
(i) which is or is deemed to be an industrial building or structure by reason of its use for the purposes specified in section 268(1)(d), or
(ii) to which section 355(1)(b) applies.
(2) Subject to subsection (5), in relation to any allowance to be made to an individual under Chapter 1 of Part 9 for any year of assessment in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building, section 305 shall apply as if the following were substituted for subsection (1)(b) of that section:
‘(b) Notwithstanding paragraph (a), where an allowance referred to in that paragraph is available primarily against income of the specified class and the amount of the allowance is greater than the amount of the person's income of that class for the first-mentioned year of assessment, the person may, by notice in writing given to the inspector not later than 2 years after the end of the year of assessment, elect that the excess or £25,000, whichever is the lower, shall be deducted from or set off against the person's other income for that year of assessment, and it shall be deducted from or set off against that income and tax shall be discharged or repaid accordingly and only the balance, if any, of the allowance shall be deducted from or set off against the person's income of the specified class for succeeding years.’.
(3) Subject to subsection (5), where—
(a) any allowance or allowances under Chapter 1 of Part 9 is or are to be made for a year of assessment to an individual, being an individual who is a partner in a partnership trade, in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building, and
(b) that allowance or those allowances is or are to be made in taxing the individual's several trade,
then, unless in the basis period for the year of assessment in respect of which that allowance or those allowances is or are to be made the individual is an active partner in relation to the partnership trade, the amount of any such allowance or allowances which is to be taken into account for the purposes of section 392(1) shall not exceed an amount determined by the formula—
A + £25,000
where A is the amount of the profits or gains of the individual's several trade in the year of loss before section 392(1) is applied.
(4) Where an individual is a partner in 2 or more partnership trades, then, for the purposes of subsection (3), those partnership trades in relation to which the individual is not an active partner shall, in relation to that individual, be deemed to be a single partnership trade and the individual's several trades in relation to those partnership trades shall be deemed to be a single several trade.
(5) This section shall not apply to an allowance to be made to an individual under Chapter 1 of Part 9 in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building where before that date—
(a) (i) in the case of construction, the foundation for the specified building was laid in its entirety,
(ii) in the case of a refurbishment project, work to the value of 5 per cent of the total cost of that refurbishment project was carried out, or
(iii) a project for which the specified building is to be provided had been approved for grant assistance by an industrial development agency but only where that approval was given within a period of 2 years preceding that date,
or
(b) (i) an application for planning permission for the work represented by that expenditure on the specified building had (in so far as such permission is required) been received by a planning authority before the 3rd day of December, 1997, or
(ii) the individual can prove, to the satisfaction of the Revenue Commissioners, that a detailed plan had been prepared for the work represented by that expenditure and that detailed discussions had taken place with a planning authority in relation to the specified building before the 3rd day of December, 1997, and that this can be supported by means of an affidavit or statutory declaration duly made on behalf of the planning authority concerned,
and that expenditure is incurred under an obligation entered into by the individual in relation to the specified building before—
(i) the 3rd day of December, 1997, or
(ii) the 1st day of May, 1998, pursuant to negotiations which were in progress before the 3rd day of December, 1997.
(6) For the purposes of subsection (5)—
(a) an obligation shall be treated as having been entered into before a particular date only if, before that date, there was in existence a binding contract in writing under which that obligation arose, and
(b) negotiations pursuant to which an obligation was entered into shall not be regarded as having been in progress before a particular date unless preliminary commitments or agreements in writing in relation to that obligation had been entered into before that date.
(7) Where an individual has entered into an obligation to which subsection (5) relates to incur capital expenditure on a specified building on or after the 3rd day of December, 1997, and that individual dies before any part of that expenditure has been incurred, another individual who—
(a) undertakes in writing to honour the obligation entered into by the deceased individual, and
(b) incurs that part of the capital expenditure on the specified building which would otherwise have been incurred by the deceased individual,
shall be deemed to have complied with the requirements of subsection (5) in relation to that expenditure.
(8) This section shall, with any necessary modifications, apply in relation to a profession as it applies in relation to a trade.
Income tax: restriction on use of capital allowances on certain hotels, etc.
409B.—(1) In this section—
‘active partner’, in relation to a partnership trade, has the same meaning as in section 409A;
‘partnership trade’ and ‘several trade’ have the same meanings, respectively, as in Part 43;
‘specified building’ means a building or structure which is or is deemed to be an industrial building or structure by reason of its use for a purpose specified in section 268(1)(d) but does not include—
(a) any such building or structure (not being a building or structure in use as a holiday camp referred to in section 268(3))—
(i) the site of which is wholly within any of the administrative counties of Cavan, Donegal, Leitrim, Mayo, Monaghan, Roscommon and Sligo but not within a qualifying resort area within the meaning of Chapter 4 of Part 10, and
(ii) in which the accommodation and other facilities provided meet a standard specified in guidelines issued by the Minister for Tourism, Sport and Recreation with the consent of the Minister for Finance,
and
(b) a building or structure which is deemed to be such a building or structure by reason of its use as a holiday cottage of the type referred to in section 268(3).
(2) Subject to subsection (4), section 305(1)(b) shall not apply in relation to any allowance to be made to an individual for a year of assessment under Chapter 1 of Part 9 in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building.
(3) Subject to subsection (4), where—
(a) any allowance or allowances under Chapter 1 of Part 9 is or are to be made for a year of assessment to an individual, being an individual who is a partner in a partnership trade, in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building, and
(b) that allowance or those allowances is or are to be made in taxing the individual's several trade,
then, unless in the basis period for the year of assessment in respect of which that allowance or those allowances is or are to be made the individual is an active partner in relation to the partnership trade, the amount of any such allowance or allowances which is to be taken into account for the purposes of section 392(1) shall not exceed the amount of the profits or gains of the individual's several trade in the year of loss before that section is applied.
(4) This section shall not apply to an allowance to be made to an individual under Chapter 1 of Part 9 in respect of capital expenditure incurred on or after the 3rd day of December, 1997, on a specified building where before that date—
(a) (i) in the case of construction, the foundation for the specified building was laid in its entirety, or
(ii) in the case of a refurbishment project, work to the value of 5 per cent of the total cost of that refurbishment project was carried out,
or
(b) (i) an application for planning permission for the work represented by that expenditure on the specified building had (in so far as such permission is required) been received by a planning authority before the 3rd day of December, 1997, or
(ii) the individual can prove, to the satisfaction of the Revenue Commissioners, that a detailed plan had been prepared for the work represented by that expenditure and that detailed discussions had taken place with a planning authority in relation to the specified building before the 3rd day of December, 1997, and that this can be supported by means of an affidavit or statutory declaration duly made on behalf of the planning authority concerned,
and that expenditure is incurred under an obligation entered into by the individual in relation to the specified building before—
(i) the 3rd day of December, 1997, or
(ii) the 1st day of May, 1998, pursuant to negotiations which were in progress before the 3rd day of December, 1997.
(5) For the purposes of subsection (4)—
(a) an obligation shall be treated as having been entered into before a particular date only if, before that date, there was in existence a binding contract in writing under which that obligation arose, and
(b) negotiations pursuant to which an obligation was entered into shall not be regarded as having been in progress before a particular date unless preliminary commitments or agreements in writing in relation to that obligation had been entered into before that date.
(6) Where an individual has entered into an obligation to which subsection (4) relates to incur capital expenditure on a specified building on or after the 3rd day of December, 1997, and that individual dies before any part of that expenditure has been incurred, another individual who—
(a) undertakes in writing to honour the obligation entered into by the deceased individual, and
(b) incurs that part of the capital expenditure on the specified building which would otherwise have been incurred by the deceased individual,
shall be deemed to have complied with the requirements of subsection (4) in relation to that expenditure.
(7) This section shall, with any necessary modifications, apply in relation to a profession as it applies in relation to a trade.”.
Amendment of section 403 (restriction on use of capital allowances for certain leased assets) of Principal Act.
31.—Section 403 of the Principal Act is hereby amended in subsection (9) by the substitution of the following paragraph for paragraph (b):
“(b) The reference in the definition of ‘the specified capital allowancess’ to machinery or plant to which this subsection applies is a reference to machinery or plant (not being a film of the kind mentioned in subsection (7)(a)) provided on or after the 13th day of May, 1986, for leasing by a lessor to a lessee (who is not a person connected with the lessor) under a lease the terms of which include an undertaking given by the lessee that, during a period (in this section referred to as ‘the relevant period’) which is not less than 3 years and which commences on the day on which the machinery or plant is first brought into use by the lessee, the machinery or plant so provided will—
(i) where it is so provided before the 4th day of March, 1998, be used by the lessee for the purposes only of a specified trade carried on in the State by the lessee, and
(ii) where it is so provided on or after that day, be used by the lessee for the purposes only of a specified trade carried on in the State by the lessee and that it will not be used for the purposes of any other trade, or business or activity other than the lessor's trade.”.
Amendment of section 481 (relief for investment in films) of Principal Act.
32.—(1) Section 481 of the Principal Act is hereby amended in subsection (1) in the definition of “film”—
(a) in paragraph (a), by the substitution of “subsection (2), and” for “subsection (2), or”,
(b) in paragraph (b), by the substitution of “as respects every film” for “as respects any other film”.
(2) This section shall apply as on and from the 6th day of April, 1997.
Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
33.—As respects qualifying expenditure incurred on or after the 12th day of February, 1998, section 482 of the Principal Act is hereby amended by the addition to subsection (2) of the following paragraph after paragraph (c)—
“(d) For the purpose only of determining, in relation to a claim referred to in paragraph (a), whether and to what extent qualifying expenditure incurred in relation to an approved building is incurred or not incurred in a chargeable period, only such an amount of that qualifying expenditure as is properly attributable to work which was actually carried out during the chargeable period shall (notwithstanding any other provision of the Tax Acts as to the time when any expenditure is or is to be treated as incurred) be treated as having been incurred in that period.”.
Restriction of relief as respects eligible shares issued on or after 3rd December, 1997.
34.—The Principal Act is hereby amended in Part 16—
(a) subject to section 35, as respects eligible shares issued on or after the 3rd day of December, 1997—
(i) in section 491—
(I) by the substitution of the following for subsections (2) and (3):
“(2) (a) Subject to this section, where a company raises any amount through the issue of eligible shares on or after the 3rd day of December, 1997, (in this section referred to as ‘the relevant issue’), relief shall not be given in respect of the excess of the amount so raised over the amount determined by the formula—
A− B
where—
A is—
(i) in the case of a company which, or whose qualifying subsidiary, raises the amount by virtue of section 496(2)(a)(iv)(II), £100,000,
(ii) in the case of a relevant investment, £500,000,
(iii) in the case where the money raised was used, is being used or is intended to be used solely for qualifying trading operations referred to in section 496(2)(a)(ix) carried on or to be carried on by the company or its qualifying subsidiary, £1,000,000, or
(iv) in any other case, £250,000, and
B is the lesser of—
(i) the appropriate amount represented by A in the formula, and
(ii) an amount equal to the aggregate of all amounts raised by the company through the issue of eligible shares at any time before the relevant issue other than—
(I) where A in the formula is £100,000, the first £400,000, and
(II) where A in the formula is £250,000, the first £250,000,
of any amounts raised by way of relevant investments.
(b) (i) Where a company raises any amount through a relevant issue which amount consists of a relevant investment and any other amount, the relevant issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to consist of 2 separate issues of eligible shares one of which shall be in respect of the relevant investment (in this paragraph referred to as ‘the first issue’) and the other in respect of the other amount raised (in this paragraph referred to as ‘the second issue’).
(ii) Where subparagraph (i) applies, the first issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to have been made on the day before the date of the relevant issue and the second issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to have been made on the date of the relevant issue and paragraph (a) shall apply accordingly.
(3) (a) Where a company raises any amount through a relevant issue and that company is associated (within the meaning of this section) with one or more other companies, then, as respects that company, relief shall not be given in respect of the excess of the amount so raised over the amount determined by the formula—
A − B
where—
A is—
(i) in the case of a company which, or whose qualifying subsidiary, raises the amount by virtue of section 496(2)(a)(iv)(II), £100,000,
(ii) in the case of a relevant investment, £500,000,
(iii) in the case where the money raised was used, is being used or is intended to be used solely for qualifying trading operations referred to in section 496(2)(a)(ix) carried on or to be carried on by the company or its qualifying subsidiary, £1,000,000, or
(iv) in any other case, £250,000, and
B is the lesser of—
(i) the appropriate amount represented by A in the formula, and
(ii) the aggregate of all amounts raised through the issue of eligible shares at any time before or on the date of the relevant issue by all of the companies (including that company) which are associated within the meaning of this section other than—
(I) the amount raised through the relevant issue, and
(II) (A) where A in the formula is £100,000, the first £400,000, and
(B) where A in the formula is £250,000, the first £250,000, of any amounts raised by way of relevant investments.
(b) (i) Where a company raises any amount through a relevant issue which amount consists of a relevant investment and any other amount, the relevant issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to consist of 2 separate issues of eligible shares one of which shall be in respect of the relevant investment (in this paragraph referred to as ‘the first issue’) and the other in respect of the other amount raised (in this paragraph referred to as ‘the second issue’).
(ii) Where subparagraph (i) applies, the first issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to have been made on the day before the date of the relevant issue and the second issue shall be deemed for the purposes of this subsection (but for no other purpose of this Part) to have been made on the date of the relevant issue and paragraph (a) shall apply accordingly.”,
and
(II) by the substitution of the following subsection for subsection (5):
“(5) In determining for the purposes of the formula in subsection (2)(a) or, as the case may be, the formula in subsection (3)(a) the amount to which paragraph (ii) of the definition of ‘B’ in those formulas relates, account shall not be taken of any amount—
(a) which is subscribed by a person other than an individual who qualifies for relief, or
(b) in respect of which relief is precluded by virtue of section 490.”,
and
(ii) by the deletion of section 492,
(b) in section 498, as on and from the 12th day of February, 1998, by the substitution of the following subsection for subsection (4)—
“(4) Where an individual holds ordinary shares of any class in a company and the relief has been given in respect of some shares of that class but not others, any disposal by the individual of ordinary shares of that class in the company, not being a disposal to which section 479(3) or 512(2) applies, shall be treated for the purposes of this section as relating to those in respect of which relief has been given under this Part rather than to others.”,
and
(c) in section 504, by the substitution in paragraph (a) of subsection (7) of “500” for “498”.
Transitional arrangements in relation to section 34.
35.—(1) In this section—
“auditor” means—
(a) in relation to a company or its qualifying subsidiary, the person or persons appointed as auditor of the company or its qualifying subsidiary, as appropriate, for all the purposes of the Companies Acts, 1963 to 1990, and
(b) in relation to a specified designated fund, the person or persons appointed as auditor of that fund;
“authority” has the meaning assigned to it by section 492 of the Principal Act;
“certifying agency” has the meaning assigned to it by section 488 of the Principal Act;
“certifying Minister” has the meaning assigned to it by section 488 of the Principal Act;
“combined certificate” has the meaning assigned to it by section 492 of the Principal Act;
“County Enterprise Board” means a board referred to in the Schedule to the Industrial Development Act, 1995;
“eligible shares” has the meaning assigned to it by section 488 of the Principal Act;
“industrial development agency” has the meaning assigned to it by section 488 of the Principal Act;
“the principal provisions” mean Chapter III of Part I of the Finance Act, 1984, or Part 16 of the Principal Act;
“prospectus”, in relation to a company, means any prospectus, notice, circular or advertisement, offering to the public for subscription or purchase any eligible shares of the company, and in this definition “the public” includes any section of the public, whether selected as members of the company or as clients of the person issuing the prospectus or in any other manner;
“qualifying subsidiary”, in relation to a company, has the same meaning as it has for the purposes of section 495 of the Principal Act;
“qualifying trading operations” has the meaning assigned to it by section 496 of the Principal Act;
“relevant certificate” has the meaning assigned to it by section 492 of the Principal Act;
“specified designated fund” means an investment fund designated under section 27 of the Finance Act, 1984, which closed on or before the 5th day of April, 1997;
“the specified period” means the period beginning on the 1st day of December, 1996, and ending on the 2nd day of December, 1997.
(2) Paragraph (a) of section 34 shall not apply as respects eligible shares issued on or after the 3rd day of December, 1997, by a company to which this section applies and in respect of which the conditions in either subsection (5), (6) or (7) are met.
(3) The provisions of Part 16 of the Principal Act which were in force immediately before the 3rd day of December, 1997, shall, as those provisions stand amended by paragraphs (b) and (c) of section 34, apply as respects eligible shares issued on or after that day by a company to which this section applies and in respect of which the conditions in either subsection (5), (6) or (7) are met.
(4) This section applies to a company which, or whose qualifying subsidiary, either carries on or intends to carry on one or more of the qualifying trading operations.
(5) The conditions of this subsection referred to in subsection (2) are—
(a) the eligible shares are issued by the company on or before the 5th day of April, 1998, and
(b) the eligible shares are issued following a subscription on behalf of an individual by a person or persons having the management of a specified designated fund, and
(c) the company proves to the satisfaction of the Revenue Commissioners that before the 3rd day of December, 1997, it had the intention of raising money, on or before the 5th day of April, 1998, under the principal provisions through the specified designated fund referred to in paragraph (b) of this subsection,
and in determining whether they are satisfied that the company has complied with the requirements specified in paragraph (c) of this subsection the Revenue Commissioners shall have regard to the following—
(i) (I) signed heads of agreement between the company and the fund, or
(II) exchange of correspondence between the company and the fund showing a clear intention that the fund intended, on or before the 5th day of April, 1998, to subscribe for eligible shares in the company,
(ii) a certificate by the auditor of the fund confirming that it is a specified designated fund, and
(iii) any other information the Revenue Commisisoners deem necessary for the purpose.
(6) The conditions of this subsection referred to in subsection (2) are—
(a) the eligible shares are issued by the company on or before the 30th day of September, 1998, and
(b) a relevant certificate or a combined certificate has been issued to the company by an authority before the 3rd day of December, 1997.
(7) The conditions of this subsection referred to in subsection (2) are—
(a) the eligible shares are issued by the company on or before the 30th day of September, 1998, and
(b) the company proves to the satisfaction of the Revenue Commissioners that before the 3rd day of December, 1997, it had an intention to raise money under the principal provisions, and in determining whether they are so satisfied the Revenue Commissioners shall have regard to one or more of the following—
(i) an application in writing made by the company to the Revenue Commissioners in the specified period for the opinion of the Revenue Commissioners as to whether the company would be a qualifying company for the purposes of the principal provisions,
(ii) an application in writing made by the company to an authority in the specified period for a relevant certificate or a combined certificate,
(iii) an application in writing made by the company to an industrial development agency in the specified period for a certificate referred to in section 489(2)(e) of the Principal Act,
(iv) an application in writing made to a certifying agency, certifying Minister or County Enterprise Board in the specified period for a certificate under section 497 of the Principal Act, and
(v) the publication in the specified period of a prospectus by, or on behalf of, the company,
and
(c) (i) in the case of a company which, or whose qualifying subsidiary, either carries on or intends to carry on a qualifying trading operation as is mentioned in subparagraph (i), (ii), (iii), (v), (viii), (ix), (xi) or (xiii) of paragraph (a) of section 496(2) of the Principal Act, that in the specified period the company or its qualifying subsidiary, as the case may be, had entered into a binding contract in writing—
(I) to purchase or lease land or a building,
(II) to purchase or lease plant or machinery, or
(III) for the construction or refurbishment of a building,
to be used in the carrying on of its qualifying trading operation,
(ii) in the case of a company which, or whose qualifying subsidiary, either carries on or intends to carry on a qualifying trading operation as is mentioned in subparagraph (vii) of paragraph (a) of section 496(2) of the Principal Act, that in the specified period the company or its qualifying subsidiary, as the case may be, had entered into a binding contract in writing—
(I) to purchase or lease greenhouses,
(II) to purchase or lease plant or machinery, or
(III) for the construction or refurbishment of greenhouses,
to be used in the carrying on of its qualifying trading operation,
(iii) in the case of a company which, or whose qualifying subsidiary, either carries on or intends to carry on a qualifying trading operation as is mentioned in subparagraph (xii) of paragraph (a) of section 496(2) of the Principal Act, that in the specified period the company or its qualifying subsidiary, as the case may be, had entered into a binding contract in writing for the production, publication, marketing or promotion of the qualifying recording or qualifying recordings which the company or its qualifying subsidiary, as the case may be, intends to produce,
and the company proves to the satisfaction of the Revenue Commisisoners that the contract which it or its qualifying subsidiary, as the case may be, had entered into was integral to, or consistent with, the purpose for which it had intended to raise money under the principal provisions and that the consideration of the contract is equal to 25 per cent or more of the money which it is intended to so raise.
(8) For the purposes of subsection (7)—
(a) the date on which a contract was entered into by a company or, as the case may be, its qualifying subsidiary, and
(b) the date on which a prospectus was published by, or on behalf of, a company,
shall be confirmed in a certificate by the auditor of the company, or its qualifying subsidiary, as appropriate.
Employee share schemes.
36.—(1) The Principal Act is hereby amended—
(a) in Chapter 1 of Part 17, by the insertion of the following section after section 511:
“Shares acquired from an employee share ownership trust.
511A.—(1) Where, on or after the date of the passing of the Finance Act, 1998, the trustees of an approved scheme make an appropriation of shares to which section 510(3) applies to a participant and the conditions mentioned in subsection (2) are satisfied, then, for the purposes of this Chapter as it applies to those shares—
(a) the period of retention shall end on, and
(b) the release date shall be,
the day following the day on which the shares were appropriated to the participant.
(2) The conditions referred to in subsection (1) are that—
(a) the shares concerned were transferred to the trustees of the approved scheme concerned by the trustees of an employee share ownership trust to which section 519 applies,
(b) immediately prior to the transfer referred to in paragraph (a), the shares had been held in that employee share ownership trust for a period of not less than 3 years, and
(c) the participant concerned was a beneficiary (within the meaning of paragraph 11 of Schedule 12) under that employee share ownership trust at all times during the period of 3 years ending on the date on which the shares were appropriated to him or her.”,
(b) in Chapter 2 of Part 17, by the substitution in section 519 of the following subsection for subsection (7):
“(7) The trustees of a trust to which this section applies shall not be chargeable to income tax in respect of income consisting of dividends in respect of securities held by the trust if, and to the extent that, the income is expended within the expenditure period (within the meaning of paragraph 13 of Schedule 12) by the trustees for one or more of the qualifying purposes referred to in that paragraph, but the trustees shall not be entitled to the setoff or payment of a tax credit under section 136 in respect of those dividends.”,
(c) in Schedule 11, by the insertion in paragraph 4 of the following subparagraph after subparagraph (1):
“(1A) (a) As respects a profit sharing scheme approved on or after the date of the passing of the Finance Act, 1998, the Revenue Commissioners must be satisfied—
(i) that there are no features of the scheme (other than any which are included to satisfy the requirements of Chapter 1 of Part 17 and this Schedule) which have or would have the effect of discouraging any description of employees or former employees who fulfil the conditions in subparagraph (1) from participating in the scheme, and
(ii) where the company concerned is a member of a group of companies, that the scheme does not and would not have the effect of conferring benefits wholly or mainly on directors of companies in the group or on those employees of companies in the group who are in receipt of higher or the highest levels of remuneration.
(b) In this subparagraph ‘a group of companies’ means a company and any other companies of which it has control.”,
and
(d) in Schedule 12—
(i) in paragraph 1—
(I) by the substitution of the following subparagraph for subparagraph (3):
“(3) For the purposes of this Schedule, a company falls within the founding company's group at a particular time if—
(a) it is the founding company, or
(b) at that time, it is controlled by the founding company and the trust concerned referred to in paragraph 2(1) is expressed to extend to it.”,
and
(II) in subparagraph (4)(a), by the substitution of the following definition for the definition of “associate”:
“‘associate’ has the meaning assigned to it by subsection (3) of section 433, subject to the reference to the employees in both places where it occurs in subparagraph (ii) of paragraph (c) of that subsection being construed as including a reference to former employees;”,
(ii) by the substitution of the following paragraph for paragraph 2:
“2. (1) On the application of a body corporate (in this Schedule referred to as ‘the founding company’) which has established an employee share ownership trust, the Revenue Commissioners shall approve of the trust as a qualifying employee share ownership trust if they are satisfied that the conditions in paragraphs 6 to 18 are complied with in relation to the trust.
(2) (a) Where the founding company is a member of a group of companies, the Revenue Commissioners shall not approve of a trust under subparagraph (1) unless they are satisfied that the trust does not and would not have the effect of conferring benefits wholly or mainly on directors of companies in the group or on those employees of companies in the group who are in receipt of higher or the highest levels of remuneration.
(b) In this subparagraph ‘a group of companies’ means a company and any other companies of which it has control.”,
(iii) in paragraph 11—
(I) by the substitution of the following subparagraphs for subparagraph (2):
“(2) The trust deed shall provide that a person is a beneficiary at a particular time (in this subparagraph referred to as ‘the relevant time’) if—
(a) the person is at the relevant time an employee or director of a company within the founding company's group,
(b) at each given time in a qualifying period the person was such an employee or director of a company falling within the founding company's group at that given time,
(c) in the case of a director, at that given time the person worked as a director of the company concerned at the rate of at least 20 hours a week (disregarding such matters as holidays and sickness), and
(d) the person is chargeable to income tax in respect of his or her office or employment under Schedule E.
(2A) The trust deed may provide that a person is a beneficiary at a particular time if, but for subparagraph (2)(d), he or she would be a beneficiary within the rule which is included in the deed and conforms with subparagraph (2).”,
(II) in subparagraph (4)(a), by the substitution for “subparagraph (3)” of “subparagraphs (2A) and (3)”,
(III) in subparagraph (5), by the substitution for “subparagraph (2)” of “subparagraphs (2) and (2A)”,
(IV) in subparagraph (7), by the substitution for “subparagraph (3) or (4)” of “subparagraph (2A), (3) or (4)”, and
(V) in subparagraph (8), by the substitution for “subparagraph (2), (3) or (4)” of “subparagraph (2), (2A), (3) or (4)”.
(2) (a) Paragraph (b) of subsection (1) shall apply as on and from the date of the passing of this Act.
(b) Paragraph (d) of subsection (1) shall apply as respects employee share ownership trusts approved of under paragraph 2 of Schedule 12 of the Principal Act on or after the date of the passing of this Act.
Payments to subcontractors in certain industries.
37.—(1) Part 18 of the Principal Act is hereby amended in Chapter 2—
(a) in subsection (1) of section 530, by the substitution of the following definition for the definition of “meat processing operations”:
“‘meat processing operations’ means operations of any of the following descriptions—
(a) the slaughter of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(b) the catching of domestic fowl, turkeys, guinea-fowl, ducks or geese,
(c) the division (including cutting or boning), sorting, packaging (including vacuum packaging), rewrapping or branding of, or the application of any other similar process to, the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(d) the application of methods of preservation (including cold storage) to the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(e) the loading or unloading of the carcasses or part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese at any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
(f) the haulage of the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese from any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
(g) the cleaning down of any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
(h) the grading, sexing and transport of day-old chicks of domestic fowl, turkeys, guinea-fowl, ducks or geese,
(i) the haulage for hire of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese or of any of the materials, machinery or plant for use, whether used or not, in any of the operations referred to in paragraphs (a) to (h).”,
and
(b) in paragraph (b) of section 531(1), by the substitution of the following for subparagraph (ii):
“(ii) carrying on a business of meat processing operations in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1997 (S.I. No. 434 of 1997) or, as the case may be, the European Communities (Fresh Poultry-meat) Regulations, 1996 (S.I. No. 3 of 1996), or”.
(2) This section shall apply as on and from the 6th day of October, 1998.
Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution) of Principal Act.
38.—Section 659 of the Principal Act is hereby amended in subsection (3) by the substitution of the following paragraph for paragraph (a):
“(a) as respects the first year of the writing-down period referred to in subsection (2), where the capital expenditure was incurred—
(i) before the 6th day of April, 1998, an amount equal to 50 per cent of that expenditure or £10,000, whichever is the lesser, or
(ii) on or after the 6th day of April, 1998, an amount equal to 50 per cent of that expenditure or £15,000, whichever is the lesser,”.
Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
39.—Section 667 of the Principal Act is hereby amended in paragraph (b) of subsection (2)—
(a) in subparagraph (i), by the substitution of “years of assessment, or” for “years of assessment,”, and
(b) by the substitution of the following for subparagraphs (ii) and (iii):
“(ii) on or after the 6th day of April, 1995, and before the 6th day of April, 1999, for the year of assessment in which the individual becomes a qualifying farmer and for each of the 3 immediately succeeding years of assessment.”.
Amendment of section 680 (annual allowance for mineral depletion) of Principal Act.
40.—Section 680(2) of the Principal Act is hereby amended—
(a) by the insertion after “qualifying mine” of “at any time”, and
(b) by the substitution for “date” of “time”.
Amendment of section 681 (allowance for mine rehabilitation expenditure) of Principal Act.
41.—Subsection (1)(a) of section 681 of the Principal Act is hereby amended by the insertion in the definition of “qualifying mine” after “limestone,” of “fireclay, coal,”.
Amendment of section 734 (taxation of collective investment undertakings) of Principal Act.
42.—Section 734 of the Principal Act, is hereby amended in paragraph (a) of subsection (1) by the substitution for paragraph (ii) of the definition of “specified company” of the following paragraph:
“(ii) (I) not more than 25 per cent of the share capital of which is owned directly or indirectly by persons resident in the State, or
(II) all of the share capital of which is owned directly by another company resident in the State and not more than 25 per cent of the share capital of that other company is owned directly or indirectly by persons resident in the State,”.
Taxation of shares issued in place of cash dividends.
43.—(1) The Principal Act is hereby amended—
(a) in section 816 by the substitution for subsections (1) to (3) of the following subsections—
“(1) In this section—
‘company’ means any body corporate;
‘quoted company’ means a company whose shares, or any class of whose shares—
(a) are listed in the official list of the Irish Stock Exchange or on any other stock exchange, or
(b) are quoted on the market known as the Developing Companies Market, or the market known as the Exploration Securities Market, of the Irish Stock Exchange or on any similar or corresponding market of any other stock exchange;
‘share’ means share in the share capital of a company and includes stock and any other interest in the company.
(2) Where any person as a consequence of the exercise (whether before, on or after the declaration of a distribution of profits by a company) of an option to receive in respect of shares in the company either a sum in cash or additional share capital of the company, receives such additional share capital, then, an amount equal to the amount which that person would have received if that person had received the distribution in cash instead of such share capital shall for the purposes of the Tax Acts—
(a) where the company is resident outside the State, be deemed to be income received by the person from the company, and such income shall be treated as income from securities and possessions outside the State and be assessed and charged to tax under Case III of Schedule D,
(b) where the company is resident in the State and is a quoted company—
(i) be treated as a distribution made by the company, and
(ii) be deemed to be a distribution received by the person,
and
(c) where the company is resident in the State and is not a quoted company, be deemed to be profits or gains of the person, being profits or gains not within any other Case of Schedule D and not charged by virtue of any other Schedule, and be assessed and charged to tax under Case IV of Schedule D.
(3) Where a company is treated under subsection (2)(b)(i) as making a distribution to a person, section 152 shall apply with any necessary modifications as if the distribution were a dividend to which subsection (1) of that section applies.”,
(b) in section 4 (as amended by section 51) in the definition of “distribution” in subsection (1) by the substitution for “sections 436 and 437” of “sections 436 and 437, and subsection (2)(b) of section 816”,
(c) in section 20(1), paragraph 1 of Schedule F by the substitution for “sections 436 and 437” of “sections 436 and 437, and subsection (2)(b) of section 816”, and
(d) in section 130(1) by the substitution for “sections 436 and 437” of “sections 436 and 437, and subsection (2)(b) of section 816”.
(2) This section shall apply as respects shares issued by a company on or after the 3rd day of December, 1997.
Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
44.—Section 843 of the Principal Act is hereby amended in subsection (1)—
(a) by the substitution of the following definition for the definition of “approved institution”:
“‘approved institution’ means—
(a) an institution of higher education within the meaning of section 1 of the Higher Education Authority Act, 1971, or
(b) an institution in the State in receipt of public funding which provides courses to which a scheme approved by the Minister for Education and Science under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies;”,
and
(b) by the substitution, in the definition of “qualifying premises”, of the following subparagraph for subparagraph (ii) of paragraph (b):
“(ii) is let to an approved institution,”.
Amendment of Part 41 (self assessment) of Principal Act.
45.—(1) Part 41 of the Principal Act is hereby amended—
(a) in section 950(1), by the substitution, in the definition of “specified return date for the chargeable period”, of the following paragraph for paragraph (a):
“(a) where the chargeable period is a year of assessment, the 31st day of January in the year of assessment following that year; but as respects—
(i) such year of assessment (not being earlier than the year 1998–99) as the Minister for Finance shall by order appoint, and
(ii) each year of assessment following the year to which subparagraph (i) relates,
the 30th day of November following the year of assessment,”,
and
(b) in section 958—
(i) in subsection (2)—
(I) by the substitution of the following paragraphs for paragraphs (a) and (b):
“(a) where the chargeable period is a year of assessment for income tax and subject to subsection (10), on or before the 1st day of November in the year of assessment; but as respects—
(i) such year of assessment (not being earlier than the year 1999-2000) as the Minister for Finance shall by order appoint, and
(ii) each year of assessment following the year to which subparagraph (i) relates,
the 30th day of November in the year of assessment,
(b) where the chargeable period is a year of assessment for capital gains tax, on or before the 1st day of November following the year of assessment; but as respects—
(i) such year of assessment (not being earlier than the year 1998-1999) as the Minister for Finance shall by order appoint, and
(ii) each year of assessment following the year to which subparagraph (i) relates,
the 30th day of November following the year of assessment, or”,
and
(II) by the substitution of “the 1st day of November in the year of assessment, the 30th day of November in the year of assessment, the 1st day of November following the year of assessment, the 30th day of November following the year of assessment” for “the 1st day of November in the year of assessment, the 1st day of November following the year of assessment”,
(ii) in subsection (3) (b), the substitution of the following subparagraph for subparagraph (ii):
“(ii) if the chargeable period is a year of assessment for capital gains tax, on or before the specified return date for the chargeable period or, if later, not later than one month from the date on which the assessment is made; but as respects—
(I) such year of assessment (not being earlier than the year 1998–1999) as the Minister for Finance shall by order appoint, and
(II) each year of assessment following the year to which clause (I) relates,
on or before the specified return date for the chargeable period, and”,
(iii) in subsection (4)(b), by the substitution of the following subparagraph for subparagraph (i):
“(i) (I) 90 per cent of the tax payable by the chargeable person for the chargeable period, or
(II) in the case of an assessment to capital gains tax made on a chargeable person for the chargeable period, being the year 1998-99 or any subsequent year of assessment, the tax payable by the chargeable person for the chargeable period,”,
and
(iv) in subsection (10)—
(I) in paragraph (a), by the substitution of the following for the words from “on or before the 9th day of December” to the end of the paragraph:
“on or before—
(i) in the case of the years 1997-98 and 1998-99, the 9th day of December, and
(ii) in the case of the year 1999-2000 and any subsequent year of assessment, the 9th day of March,
in the year of assessment to which the preliminary tax relates by virtue of subsection (2)(a).”,
(II) in paragraph (b), by the substitution of the following for the words from “throughout the calendar year” to the end of the paragraph:
“throughout—
(i) in the case of the years 1997-98 and 1998-99, the calendar year or a part of that year in which the due date for the payment of that preliminary tax in accordance with subsection (2)(a) falls, and
(ii) in the case of the year 1999-2000 or any subsequent year of assessment, that year,
and the Collector-General shall debit the bank account of that person with such instalments on the 9th day of each month in that calendar year or a part of that calendar year or, as the case may be, in that year.”,
and
(III) by the substitution of the following paragraph for paragraph (c):
“(c) (i) In the case of the years 1997-98 and 1998-99, the Collector-General may at any time, notwithstanding paragraph (b), agree to alter the amount of preliminary tax to be debited to the bank account of the chargeable person in accordance with this subsection.
(ii) In the case of the year 1999-2000 or any subsequent year of assessment, the Collector-General may, in any particular case, in order to facilitate the payment of preliminary tax in accordance with this subsection, agree to vary the number of equal monthly instalments to be collected in a year or, after one or more monthly instalments have been paid in that year, agree to an increase or decrease in the amount to be collected in subsequent instalments in that year; but, a chargeable person shall not be treated as having paid an amount of preliminary tax in accordance with this subsection unless—
(I) the number of monthly instalments paid by that person in the year of assessment is not less than 10, and
(II) not less than 70 per cent of the amount of the preliminary tax payable by that person for that year is paid by instalments on or before the 31st day of December, in that year.”.
(2) Every order made by the Minister for Finance under this section shall be laid before Dáil Éireann as soon as may be after it is made.
Amendment of section 787 (nature and amount of relief for qualifying premiums) of Principal Act.
46.—Section 787 of the Principal Act is hereby amended, in subsection (7), by the substitution of “on or before the specified return date for the chargeable period (within the meaning of Part 41)” for “on or before the 31st day of January in the year following the year of assessment”.
Amendments of Principal Act in consequence of a change in the currency of certain states.
47.—(1) The provisions of the Principal Act referred to in Schedule 2 shall apply subject to the amendments specified in that Schedule (being amendments the purposes of which are, amongst other things, to make provision in consequence of a change in the currency of certain states).
(2) This section shall come into operation on such day or days as the Minister for Finance may appoint by order or orders either generally or with reference to any particular provision of Schedule 2 and different days may be so appointed for different such provisions.
Amendment of Principal Act in consequence of convention with United States of America relating to double taxation, etc.
48.—(1) Subject to subsection (2), the provisions of the Principal Act referred to in Schedule 3 shall apply subject to the amendments specified in that Schedule.
(2) (a) Subject to paragraph (b), this section shall apply as on and from the times at which the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order, 1997 (S.I. No. 477 of 1997), has effect in accordance with paragraph 2 of Article 29 of that Convention.
(b) Where, in relation to a person, paragraph 3 of Article 29 of the said Convention applies in respect of the period specified in that paragraph, the Principal Act shall apply in relation to the person in respect of that period as if subsection (1) had not been enacted.
Amendment of Part 26 (life assurance companies) of Principal Act.
49.—(1) Part 26 of the Principal Act is hereby amended by the substitution in both section 723(6) and section 738 (2)(c) of “the rate per cent of corporation tax specified in section 21(1)” for “the rate per cent of corporation tax specified in section 21(1)(b)”.
(2) This section shall apply as on and from the 6th day of April, 1997.
Amendment of section 1013 (limited partnerships) of Principal Act.
50.—(1) Section 1013 of the Principal Act is hereby amended—
(a) in subsection (1)—
(i) by the insertion before the definition of “the aggregate amount” of the following definition—
“‘active partner’, in relation to a partnership trade, means a partner who works for the greater part of his or her time on the day-to-day management or conduct of the partnership trade;”,
and
(ii) in the definition of “limited partner”—
(I) in paragraph (b), by the substitution of “reimbursed by some other person,” for “reimbursed by some other person, or”,
(II) in paragraph (c), by the substitution of “incurred for the purposes of the trade, or” for “incurred for the purposes of the trade;”,
and
(III) by the insertion after paragraph (c) of the following paragraph:
“(d) a person who carries on the trade as a general partner in a partnership otherwise than as an active partner where the activities of the trade include the activity of—
(i) producing, distributing, or the holding of or of an interest in, films or video tapes, or
(ii) exploring for, or exploiting, oil or gas resources;”,
(b) in subsection (2)(a)—
(i) in subparagraph (I), by the substitution of “gains arising from the trade,” for “gains arising from the trade, or”,
(ii) in subparagraph (II), by the substitution of “profits or gains arising from the trade, or” for “profits or gains arising from the trade”, and
(iii) by the insertion after subparagraph (II) of the following subparagraph:
“(III) where the individual is a limited partner in relation to a trade by virtue of paragraph (d) of the definition of ‘limited partner’ and the relevant year of assessment is the year of assessment 1997-98 or any subsequent year of assessment, subject to subsection (2A), only against income consisting of profits or gains arising from the trade,”,
and
(c) by the insertion after subsection (2) of the following subsection:
“(2A) Subparagraph (III) of subsection (2) (a) shall not apply to—
(a) interest paid on or before the 27th day of February, 1998,
(b) an allowance to be made in respect of expenditure incurred on or before the 27th day of February, 1998, or
(c) a loss sustained in the year of assessment 1997-98 which would have been the loss sustained in that year if—
(i) that year of assessment had ended on the 27th day of February, 1998, and
(ii) the loss were determined only by reference to accounts made up in relation to the trade for the period commencing on the 6th day of April, 1997, or if later, the date the trade was set up and commenced, and ending on the 27th day of February, 1998, and not by reference to accounts made up for any other period.”.
(2) This section shall apply as on and from the 28th day of February, 1998.
Reduction in tax credits in respect of distributions.
51.—(1) Section 4 of the Principal Act is hereby amended, with effect as on and from the 3rd day of December, 1997, in subsection (1) by the substitution for the definition of “standard credit rate” of the following definition:
“‘standard credit rate’ for a year of assessment means—
(a) for the year of assessment 1997-98—
(i) 21 per cent where it has application in relation to a distribution made or treated as having been made by a company before the 3rd day of December, 1997, and
(ii) 11 per cent where it has application in relation to a distribution made or treated as having been made by a company on or after the 3rd day of December, 1997,
and
(b) for the year of assessment 1998-99, 11 per cent,
and, accordingly, ‘standard credit rate per cent’ for the year of assessment 1997-98 means 21 or 11, as the case may be, and for the year of assessment 1998-99 means 11;”.
(2) Schedule 4 shall have effect for the purpose of supplementing subsection (1).
Abolition of tax credits.
52.—The provisions of the Principal Act referred to in Schedule 5 shall apply subject to the amendments specified in that Schedule (being amendments the purposes of which are to provide for the abolition of tax credits as respects distributions made on or after the 6th day of April, 1999).
Amendment of definition of specified qualifying shares.
53.—The Principal Act is hereby amended, in sections 723(1), 737(1) and 838(1), by the substitution, in the definition of “specified qualifying shares”, of “£200,000,000” for “£100,000,000”.
Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
54.—Chapter 1 of Part 7 of the Principal Act is hereby amended in section 198—
(a) by renumbering the existing provision as subsection (1) of that section, and
(b) by the addition of the following:
“(2) In relation to interest paid in respect of a relevant security (within the meaning of section 246), subsection (1) shall apply—
(a) as if there were deleted from subsection (2) of section 445 ‘, and any certificate so given shall, unless it is revoked under subsection (4), (5) or (6), remain in force until the 31st day of December, 2005’, and
(b) as if there were deleted from subsection (2) of section 446 ‘, and any certificate so given shall, unless it is revoked under subsection (4), (5) or (6), remain in force until the 31st day of December, 2005’.”.
Chapter 4
Corporation Tax
Rate of corporation tax.
55.—(1) Section 21 of the Principal Act is hereby amended in subsection (1):
(a) in paragraph (a) by the substitution for “March, 1997, and” of “March, 1997,”, and
(b) by the substitution for paragraph (b) of the following paragraphs:
“(b) 36 per cent for that part of the financial year 1997 beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, and
(c) 32 per cent for the financial year 1998 and each subsequent financial year.”.
(2) Schedule 6 shall have effect for the purpose of supplementing this section.
Amendment of section 22 (reduced rate of corporation tax for certain income) of Principal Act.
56.—Section 22 of the Principal Act is hereby amended in subsection (1)—
(a) in paragraph (a), by the substitution for subparagraphs (I) and (II) of the following subparagraphs:
“(I) as respects accounting periods ending before the 1st day of April, 1997, 30 per cent,
(II) as respects accounting periods ending on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 28 per cent, and
(III) as respects accounting periods ending on or after the 1st day of January, 1998, 25 per cent.”,
and
(b) by the substitution for paragraph (b) of the following paragraph:
“(b) For the purposes of paragraph (a)—
(i) where an accounting period of a company begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into 2 parts, one beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and the other beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated for the purposes of this section as if they were separate accounting periods of the company, and
(ii) where an accounting period of a company, including a period treated under subparagraph (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into 2 parts, one beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and the other beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated for the purposes of this section as if they were separate accounting periods of the company.”.
Amendment of section 713 (investment income reserved for policyholders) of Principal Act.
57.—(1) Section 713(3) of the Principal Act is hereby amended—
(a) by the substitution of “specified in section 21(1)” for “specified in section 21(1)(b)”, and
(b) by the substitution of “in respect of the part specified in subsection (6) of the unrelieved profits” for “in respect of the part specified in subsection (5) of the unrelieved profits”.
(2) This section shall apply as on and from the 6th day of April, 1997.
Credit unions.
58.—(1) The Principal Act is hereby amended by the insertion, after section 219, of the following section:
“Income of credit unions.
219A.—(1) In this section ‘the Act’ means the Credit Union Act, 1997.
(2) Income arising to a credit union which is—
(a) registered as such under the Act, or
(b) deemed to be so registered by virtue of section 5(3) of the Act,
shall, with effect from the date of the registration or the deemed registration, as the case may be, of the credit union under the Act, be exempt from corporation tax.”.
(2) Section 212 of the Principal Act is hereby repealed.
Amendment of section 449 (credit for foreign tax not otherwise credited) of Principal Act.
59.—Section 449 of the Principal Act is hereby amended, in subsection (1), in the definition of “relevant foreign tax”—
(a) in paragraph (c), by the deletion of “and”,
(b) in paragraph (d), by the substitution for “Schedule 24;” of “Schedule 24, and”, and
(c) by the addition, after paragraph (d), of the following paragraph:
“(e) which is not treated under Schedule 24 as reducing the amount of any income;”.
Relief for double taxation.
60.—The Principal Act is hereby amended as respects accounting periods ending on or after the 1st day of April, 1998, in Schedule 24—
(a) by the substitution for—
“Relief from Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
Interpretation
1. (1) In this Schedule, except where the context otherwise requires—”
of
“Relief from Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
Part 1
Interpretation
1. (1) In this Schedule, except where the context otherwise requires—”,
(b) in paragraph 1(1), by the substitution for the definition of “foreign tax” of the following definition:
“‘foreign tax’ means—
(a) in the case of any territory in relation to which arrangements have the force of law, any tax chargeable under the laws of that territory for which credit may be allowed under the arrangements, and
(b) in any other case, any tax chargeable in respect of which credit may be allowed by virtue of subparagraph (3) of paragraph 9A.”,
(c) by the insertion, after paragraph 9, of the following paragraphs:
“Part 2
Unilateral Relief
9A. (1) To the extent appearing from the following provisions of this paragraph, relief (in this paragraph referred to as ‘unilateral relief’) from corporation tax in respect of profits represented by dividends shall be given in respect of tax payable under the law of any territory other than the State by allowing that tax as a credit against corporation tax, notwithstanding that there are not for the time being in force any arrangements providing for such relief.
(2) Unilateral relief shall be such relief as would fall to be given under this Schedule if arrangements with the government of the territory in question containing the provisions in subparagraphs (3) to (5) were in force, and a reference in this Schedule to credit under arrangements shall be construed as a reference to unilateral relief.
(3) Subject to Part 1 and to subparagraph (5), credit for tax paid under the law of a territory other than the State in relation to a relevant dividend paid by a company resident in the territory to a company resident in the State shall be allowed against corporation tax attributable to the profits represented by the dividend.
(4) For the purposes of subparagraph (3)—
(a) ‘tax paid under the law of a territory other than the State in relation to a relevant dividend paid by a company’ means—
(i) tax which is directly charged on the dividend, whether by charge to tax, deduction of tax at source or otherwise, and the whole of which tax neither the company nor the recipient would have borne if the dividend had not been paid, and
(ii) tax paid in respect of its profits under the law of the territory by the company paying the dividend in so far as that tax is properly attributable to the proportion of the profits represented by the dividend,
(b) ‘relevant dividend’ means a dividend paid by a company resident in a territory other than the State to a company resident in the State which either directly or indirectly owns, or is a subsidiary of a company which directly or indirectly owns, not less than 25 per cent of the ordinary share capital of the company paying the dividend; for the purposes of this subparagraph one company is a subsidiary of another company if the other company owns, directly or indirectly, not less than 50 per cent of the ordinary share capital of the first company.
(5) Credit shall not be allowed by virtue of subparagraph (3)—
(a) for tax paid under the law of a territory where there are arrangements with the government of the territory,
(b) for any tax which is relevant foreign tax within the meaning of section 449, or
(c) for any tax in respect of which credit may be allowed under section 831.
(6) Where—
(a) unilateral relief may be given in respect of a dividend, and
(b) it appears that the assessment to corporation tax made in respect of the dividends is not made in respect of the full amount thereof, or is incorrect having regard to the credit, if any, which falls to be given by way of unilateral relief,
any such assessment may be made or amended as is necessary to ensure that the total amount of the dividend is assessed, and the proper credit, if any, is given in respect thereof.
(7) In this Schedule in its application to unilateral relief, references to tax payable or paid under the law of a territory outside the State include only references to taxes which are charged on income or capital gains and which correspond to corporation tax and capital gains tax.
Dividends Paid Between Related Companies: Relief for Irish and Third Country Taxes
9B. (1) Where a foreign company pays a dividend to an Irish company and the foreign company is related to the Irish company, then for the purpose of allowing credit under any arrangements against corporation tax in respect of the dividend, there shall, subject to Part 1, be taken into account as if it were tax payable under the law of the territory in which the foreign company is resident—
(a) any income tax or corporation tax payable in the State by the foreign company in respect of its profits, and
(b) any tax which, under the law of any other territory, is payable by the foreign company in respect of its profits.
(2) Where the foreign company has received a dividend from a third company and the third company is related to the foreign company and is connected with the Irish company, then, subject to subparagraph (4), there shall be treated for the purposes of subparagraph (1) as tax paid by the foreign company in respect of its profits any underlying tax payable by the third company, to the extent that it would be taken into account under this Schedule if the dividend had been paid by a foreign company to an Irish company and arrangements had provided for underlying tax to be taken into account.
(3) Where the third company has received a dividend from a fourth company and the fourth company is related to the third company and is connected with the Irish company, then, subject to subparagraph (4), tax payable by the fourth company shall similarly be treated for the purposes of subparagraph (2) as tax paid by the third company, and so on for successive companies each of which is related to the one before and is connected with the Irish company.
(4) Subparagraphs (2) and (3) are subject to the following limitations—
(a) no tax shall be taken into account in respect of a dividend paid by an Irish company except corporation tax payable in the State and any tax for which that company is entitled to credit under this Schedule, and
(b) no tax shall be taken into account in respect of a dividend paid by a foreign company to another such company unless it could have been taken into account under this Schedule had the other company been an Irish company.
(5) (a) In this paragraph—
‘foreign company’ means a company resident outside the State;
‘Irish company’ means a company resident in the State;
‘underlying tax’, in relation to a dividend, means tax borne by the company paying the dividend on the relevant profits (within the meaning of paragraph (8)) in so far as it is properly attributable to the proportion of the relevant profits represented by the dividend.
(b) For the purposes of this paragraph—
(i) a company is related to another company if that other company—
(I) owns directly or indirectly, or
(II) is a subsidiary of a company which owns directly or indirectly,
not less than 25 per cent of the ordinary share capital of the first-mentioned company,
(ii) one company is a subsidiary of another company if the other company owns, directly or indirectly, not less than 50 per cent of the ordinary share capital of the first-mentioned company,
and
(iii) a company is connected with another company if that other company—
(I) owns directly or indirectly, or
(II) is a subsidiary of a company which owns directly or indirectly,
not less than 10 per cent of the ordinary share capital of the first-mentioned company.”,
and
(d) in paragraph 10, by the substitution for—
“Miscellaneous
10. Credit shall not be allowed”
of
“Part 3
Miscellaneous
10. Credit shall not be allowed”.
Corporate donations to eligible charities.
61.—Chapter 3 of Part 15 of the Principal Act is hereby amended by the insertion after section 486 of the following section:
“Corporate donations to eligible charities.
486A.—(1) In this section—
‘authorisation’ shall be construed in accordance with subsection (2);
‘eligible charity’ means any body in the State that is the holder of an authorisation that is in force;
‘qualifying donation’ shall be construed in accordance with subsection (8).
(2) Subject to subsection (3), the Revenue Commissioners may, on application to them in such form as they may determine, or in a form to the like effect, by a body in the State, and on the furnishing by the body to the Revenue Commissioners of such information as they may reasonably require for the purpose of their functions under this section, issue to the body a document (‘an authorisation’) stating that the body is an eligible charity for the purposes of this section.
(3) An authorisation shall not be issued to a body unless it shows to the satisfaction of the Revenue Commissioners that—
(a) it is a body of persons or a trust established for charitable purposes only,
(b) the income of the body is applied for charitable purposes only,
(c) before the date of the making of the application concerned under subsection (2), it has been granted exemption from tax for the purposes of section 207 for a period of not less than 3 years,
(d) it provides such other information to the Revenue Commissioners as they may require for the purposes of their functions under this section, and
(e) it complies with such conditions, if any, as the Minister for Justice, Equality and Law Reform may, from time to time, specify for the purposes of this section.
(4) An eligible charity shall publish such information in such manner as the Minister for Finance may reasonably require, including audited accounts of the charity comprising—
(a) an income and expenditure account or a profit and loss account, as appropriate, for its most recent accounting period, and
(b) a balance sheet as at the last day of that period.
(5) Notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under any statute or otherwise, the Revenue Commissioners may make available to any person the name and address of an eligible charity.
(6) Subject to subsection (7), an authorisation shall have effect for such period, not exceeding 5 years, as the Revenue Commissioners may determine and specify therein.
(7) Where the Revenue Commissioners are satisfied that an eligible charity has ceased to comply with subsection (3) or (4), they shall, by notice in writing served by registered post on the charity, withdraw the authorisation of the charity and the withdrawal shall apply and have effect from such date, subsequent to the date of the notice, as is specified therein.
(8) For the purposes of this section, a donation to an eligible charity is a qualifying donation if—
(a) it is made by a company,
(b) it is made on or after the 6th day of April, 1998, and
(c) it satisfies the requirements of subsection (9).
(9) A donation made by a company in an accounting period of the company satisfies the requirements of this subsection if—
(a) it takes the form of the payment of one or more sums of money,
(b) it is not subject to a condition as to repayment,
(c) neither the company nor any person connected with it receives a benefit in consequence of making the donation,
(d) it is not conditional on or associated with, or part of an arrangement involving, the acquisition of property by the eligible charity, otherwise than by way of gift, from the donor company or a person connected with it,
(e) but for subsection (10)—
(i) it would not be deductible in computing for the purposes of corporation tax the profits or gains of a trade or profession, and
(ii) it would not be an expense of management deductible in computing the total profits of a company,
and
(f) it is not income to which section 792 applies.
(10) Where a company makes a qualifying donation in any accounting period and claims relief from tax by reference thereto, the amount thereof shall, for the purposes of corporation tax, be treated as—
(a) a deductible trading expense of a trade carried on by the company, or
(b) an expense of management deductible in computing the total profits of the company,
for that accounting period.
(11) A claim under this section shall be made with the return required to be delivered under section 951 for the accounting period in which the qualifying donation is made.
(12) Relief under this section shall not be given—
(a) in respect of a qualifying donation made by a company in any accounting period to an eligible charity—
(i) if the amount of the qualifying donation, or the aggregate of the amount of qualifying donations made by the company in the period, does not exceed £250, or
(ii) to the extent to which the amount of the qualifying donation, or the aggregate of the amount of qualifying donations, aforesaid, exceeds £10,000,
or
(b) to the extent to which the aggregate of the amount of all qualifying donations made by a company in any accounting period to more than one eligible charity, exceeds the lesser of—
(i) £50,000, or
(ii) 10 per cent of the profits, before account is taken of the relief under this section, of the company for the accounting period.
(13) Where a qualifying donation is made by a company in an accounting period of the company which is less than 12 months, the amounts of £10,000 and £50,000 specified in subsection (12) shall be proportionately reduced.”.
Relief for investment in renewable energy generation.
62.—(1) Chapter 3 of Part 15 of the Principal Act is hereby amended by the insertion after section 486A (inserted by section 61) of the following section:
“Relief for investment in renewable energy generation.
486B.—(1) In this section—
‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section;
‘commencement date’ means the day on which section 62 of the Finance Act, 1998, comes into operation;
‘the Minister’ means the Minister for Public Enterprise;
‘new ordinary shares’ means new ordinary shares forming part of the ordinary share capital of a qualifying company which, throughout the period of five years commencing on the date such shares are issued, carry no present or future preferential right to dividends, or to a company's assets on its winding up, and no present or future preferential right to be redeemed;
‘qualifying company’ means a company which—
(a) is incorporated in the State,
(b) is resident in the State and not resident elsewhere, and
(c) exists solely for the purposes of undertaking a qualifying energy project;
‘qualifying energy project’ means a renewable energy project in respect of which the Minister has given a certificate under subsection (2) which has not been revoked under that subsection;
‘qualifying period’ means the period commencing on the commencement date and ending on the day before the third anniversary of that date;
‘relevant cost’ in relation to a qualifying energy project means the amount of the capital expenditure incurred or to be incurred by the qualifying company for the purposes of undertaking the qualifying energy project reduced by an amount equal to such part of that expenditure as—
(a) is attributable to the acquisition of, or of rights in or over, land, and
(b) has been or is to be met directly or indirectly by the State or by any person other than the qualifying company;
‘relevant deduction’ means, subject to subsections (4) and (5), a deduction of an amount equal to a relevant investment;
‘relevant investment’ means a sum of money which is—
(a) paid in the qualifying period by a company on its own behalf to a qualifying company in respect of new ordinary shares in the qualifying company and is paid by the company directly to the qualifying company,
(b) paid by the company for the purposes of enabling the qualifying company to undertake a qualifying energy project, and
(c) used by the qualifying company within 2 years of the receipt of that sum for those purposes,
but does not include a sum of money paid to the qualifying company on terms which provide that it will be repaid, and a reference to the making of a relevant investment shall be construed as a reference to the payment of such a sum to a qualifying company;
‘renewable energy project’ means a renewable energy project (including a project successful in the Third Alternative Energy Requirement Competition (AER III— 1997) initiated by the Minister) in one or more of the following categories of technology—
(a) solar power,
(b) windpower,
(c) hydropower, and
(d) biomass.
(2) (a) (i) The Minister, on the making of an application by a qualifying company, may give a certificate to the qualifying company stating, in relation to a renewable energy project to be undertaken by the company, that the renewable energy project is a qualifying energy project for the purposes of this section.
(ii) An application under this section shall be in such form, and shall contain such information, as the Minister may direct.
(b) A certificate given by the Minister under paragraph (a) shall be subject to such conditions as the Minister may consider proper and specifies in the certificate.
(c) The Minister may amend or revoke any condition (including a condition amended by virtue of this paragraph) specified in such a certificate; the Minister shall give notice in writing to the qualifying company concerned of the amendment or revocation and, on such notice being given, this section shall apply as if—
(i) a condition so amended and the amendment of which is specified in the notice was specified in the certificate, and
(ii) a condition so revoked and the revocation of which is specified in the notice was not specified in the certificate.
(d) A reference in paragraph (c) to the amendment of a condition specified in a certificate includes a reference to the addition of any matter, by way of a further condition, to the terms of the certificate.
(e) Where a company fails to comply with any of the conditions specified in a certificate issued to it under paragraph (a)—
(i) that failure shall constitute the failure of an event to happen by reason of which relief is to be withdrawn under subsection (6), and
(ii) the Minister may, by notice in writing served by registered post on the company, revoke the certificate.
(3) Subject to this section, where in an accounting period a company makes a relevant investment, it shall, on making a claim in that behalf, be given a relevant deduction from its total profits for the accounting period; but, where the amount of the relevant deduction to which the company is entitled under this section in an accounting period exceeds its profits for that accounting period, an amount equal to that excess shall be carried forward to the succeeding accounting period and the amount so carried forward shall be treated for the purposes of this section as if it were a relevant investment made in that succeeding accounting period.
(4) Where in any period of 12 months ending on the day before an anniversary of the commencement date, the amount or the aggregate amount of the relevant investments made, or treated as made, by a company, or by the company and all companies which at any time in that period would be regarded as connected with the company, exceeds £10,000,000—
(a) no relief shall be given under this section in respect of the amount of the excess, and
(b) where there is more than one relevant investment, the inspector or, on appeal, the Appeal Commissioners shall make such apportionment of the relief available as shall be just and reasonable to allocate to each relevant investment a due proportion of the relief available and, where necessary, to grant to each company concerned an amount of relief proportionate to the amount of the relevant investment or the aggregate amount of the relevant investments made by it in the period.
(5) Relief under this section shall not be given in respect of a relevant investment which is made at any time in a qualifying company if, at that time, the aggregate of the amounts of that relevant investment and all other relevant investments made in the qualifying company at or before that time exceeds an amount equal to—
(a) 50 per cent of the relevant cost of the project, or
(b) £7,500,000,
whichever is the lesser.
(6) (a) A claim to relief under this section may be allowed at any time after the time specified in paragraph (c) in respect of the payment of a sum to a qualifying company if—
(i) that payment, if it is used, within 2 years of its being paid, by the qualifying company for the purposes of a qualifying energy project, will be a relevant investment, and
(ii) all the conditions specified in this section for the giving of the relief are or will be satisfied,
but the relief shall be withdrawn if, by reason of the happening of any subsequent event including the revocation by the Minister of a certificate under subsection (2) or the failure of an event to happen which at the time the relief was given was expected to happen, the company making the claim was not entitled to the relief allowed.
(b) Where a company has made a relevant investment by means of a subscription for new ordinary shares of a qualifying company and any of those shares are disposed of at any time within 5 years after the time specified in paragraph (c), a claim to relief under this section shall not be allowed in respect of the amount subscribed for those shares, and if any such relief has been given, it shall be withdrawn.
(c) The time referred to in paragraph (a) and paragraph (b) is the time when the payment in respect of which relief is claimed has been made.
(7) A claim for relief in respect of a relevant investment in a company shall not be allowed unless it is accompanied by a certificate issued by the company in such form as the Revenue Commissioners may direct and certifying that the conditions for the relief, in so far as they apply to the company and the qualifying energy project, are or will be satisfied in relation to that relevant investment.
(8) Before issuing a certificate for the purposes of subsection (7), a qualifying company shall furnish the authorised officer with—
(a) a statement to the effect that it satisfies or will satisfy the conditions for the relief in so far as they apply in relation to the company and the qualifying energy project,
(b) a copy of the certificate, including a copy of any notice given by the Minister specifying the amendment or revocation of a condition specified in that certificate, under subsection (2) in respect of the qualifying energy project, and
(c) such other information as the Revenue Commissioners may reasonably require.
(9) A certificate to which subsection (7) relates shall not be issued—
(a) without the authority of the authorised officer, or
(b) in relation to a relevant investment in respect of which relief may not be given by virtue of subsection (5).
(10) Any statement under subsection (8) shall—
(a) contain such information as the Revenue Commissioners may reasonably require,
(b) be in such form as the Revenue Commissioners may direct, and
(c) contain a declaration that it is correct to the best of the company's knowledge and belief.
(11) Where a qualifying company has issued a certificate for the purposes of subsection (7) or furnished a statement under subsection (8) and either—
(a) the certificate or statement is false or misleading in a material respect and is so false or misleading due to fraud or neglect, or
(b) the certificate was issued in contravention of subsection (9),
then—
(i) the company shall be liable to a penalty not exceeding £500 or, in the case of fraud, not exceeding £1,000, and such penalty may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the like manner as in summary proceedings for the recovery of any fine or penalty under any Act relating to the excise, and
(ii) no relief shall be given under this section in respect of the matter to which the certificate or statement relates and, if any such relief has been given, it shall be withdrawn.
(12) A company shall not be entitled to relief in respect of a relevant investment unless the relevant investment—
(a) has been made for bona fide commercial reasons and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax,
(b) has been or will be used for the purposes of undertaking a qualifying energy project, and
(c) is made at the risk of the company and neither the company nor any person who would be regarded as connected with the company is entitled to receive any payment in money or money's worth or other benefit directly or indirectly borne by or attributable to the qualifying company, other than a payment made on an arm's length basis for goods or services supplied or a payment out of the proceeds of exploiting the qualifying energy project to which the company is entitled under the terms subject to which the relevant investment is made.
(13) Where any relief has been given under this section which is subsequently found not to have been due or is to be withdrawn by virtue of subsection (6) or (11), that relief shall be withdrawn by making an assessment to corporation tax, under Case IV of Schedule D, for the accounting period or accounting periods in which relief was given and, notwithstanding anything in the Tax Acts, such an assessment may be made at any time.
(14) (a) Subject to paragraph (b), where a company is entitled to relief under this section in respect of any sum or any part of a sum, or would be so entitled on duly making a claim in that behalf, as a relevant deduction from its total profits for any accounting period, it shall not be entitled to any relief for that sum or that part of a sum, in computing its income or profits, or as a deduction from its income or profits, for any accounting period under any other provision of the Tax Acts or the Capital Gains Tax Acts.
(b) Where a company has made a relevant investment by means of a subscription for new ordinary shares of a qualifying company and none of those shares is disposed of by the company within five years of their acquisition by that company, then, the sums allowable as deductions from the consideration (‘the consideration concerned’) in the computation for the purpose of capital gains tax of the gain or loss accruing to the company on the disposal of those shares shall be determined without regard to any relief under this section which the company has obtained, or would be entitled, on duly making a claim in that behalf, to obtain, except that, where those sums exceed the consideration concerned, they shall be reduced by an amount equal to the lesser of—
(i) the amount of the relevant deduction allowed to the company under this section in respect of the subscription for those shares, and
(ii) the amount of the excess.”.
(2) This section shall come into operation on such day as the Minister for Finance appoints by order.
Amendment of section 88 (deduction for gifts to Enterprise Trust Ltd.) of Principal Act.
63.—Section 88 of the Principal Act is hereby amended in subsection (3)(b)—
(a) by the deletion of subparagraph (ii), and
(b) by the substitution of “£3,000,000” for “£1,500,000” in subparagraph (iii).
Amendment of section 715 (annuity business: separate charge on profits) of Principal Act.
64.—(1) Section 715 of the Principal Act is hereby amended in subsection (2) by the substitution for paragraph (a) of the following paragraph:
“(a) (i) subject to subparagraphs (ii), (iii) and (iv), subsection (1) of section 710 shall apply with the necessary modifications and in particular shall apply as if there were deleted from that subsection all references to policyholders other than holders of policies referable to pension business,
(ii) where apart from this subparagraph any profits would be excluded in making the computation solely by virtue of that part being reserved for holders of policies referable to pension business, that part shall not be so excluded,
(iii) in relation to investments of any fund representing the amount of the liabilities of the company to policyholders in respect of its pension business or general annuity business, as the case may be,
(I) any increase in value of those investments (whether realised or unrealised) shall be taken into account as a receipt, and
(II) any decrease in value of those investments (whether realised or unrealised) shall be taken into account as an expense,
to the extent that the increase or decrease, as the case may be, is included in the value of those liabilities as valued by the actuary to the company, and
(iv) where the profits of an assurance company for an accounting period (in this subparagraph referred to as ‘the first accounting period’) are computed in accordance with subparagraph (iii) and the profits of the most recent preceding accounting period are not so computed, the increase or decrease in the value of investments referred to in subparagraph (iii) shall as respects the first accounting period be computed by reference to the cost of the investments at the time they were acquired by the company and such increase or decrease shall be treated as a receipt or as an expense, as the case may be.”.
(2) This section shall apply as respects an accounting period of a company ending on or after the 4th day of March, 1998.
Chapter 5
Capital Gains Tax
Capital gains: rates of charge.
65.—(1) The Principal Act is hereby amended—
(a) in section 28, by the substitution in subsection (3) of “20 per cent” for “40 per cent”,
(b) in section 594, by the insertion after paragraph (e) of subsection (2) of the following paragraph:
“(f) Notwithstanding subsection (3) of section 28, the rate of capital gains tax in respect of a relevant gain accruing to a person shall be 40 per cent”,
and
(c) in Chapter 2 of Part 22, by the insertion after section 649 of the following section:
“Relevant disposals: rate of charge.
649A.—Notwithstanding subsection (3) of section 28, the rate of capital gains tax in respect of chargeable gains accruing to a person on relevant disposals, other than a relevant disposal to which section 650 refers, shall be 40 per cent.”.
(2) Subsection (1) shall apply—
(a) as respects paragraphs (a) and (c), in relation to disposals made on or after the 3rd day of December, 1997, and
(b) as respects paragraph (b), in relation to disposals made on or after the 12th day of February, 1998.
Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
66.—The Principal Act is hereby amended in Part 27 by the insertion after Chapter 2 of the following Chapter:
“CHAPTER 3
Offshore funds: supplementary provisions
Capital gains tax: rate of charge.
747A.—(1) In this section ‘material interest’, ‘non-qualifying fund’ and ‘offshore fund’ shall have the same meaning as is assigned to them in Chapter 2 of this Part.
(2) This section shall apply to a disposal, on or after the 12th day of February, 1998, by a person of an asset, if at the time of the disposal—
(a) the asset constitutes a material interest in an offshore fund which is not nor was at any material time a non-qualifying offshore fund, or
(b) the asset constitutes an interest in a company resident in the State or in a unit trust scheme, the trustees of which are at that time resident in the State and at a material time on or after the 1st day of January, 1991, the company or unit trust scheme was an offshore fund other than a non-qualifying offshore fund and the asset constituted a material interest in that fund.
(3) Subsections (2) to (7) of section 741 shall apply for the purposes of this section as if references in those subsections to a non-qualifying offshore fund were references to an offshore fund.
(4) Notwithstanding subsection (3) of section 28, the rate of capital gains tax in respect of chargeable gains accruing to a person on the disposal of an asset to which this section applies shall be 40 per cent.”.
Amendment of section 538 (disposals where assets lost or destroyed or become of negligible value) of Principal Act.
67.—(1) Section 538 of the Principal Act is hereby amended by the insertion after subsection (2) of the following subsection:
“(2A) (a) Where as a result of the dissolution of a body corporate, property of the body corporate becomes property of the State by virtue of Part III of the State Property Act, 1954, and the Minister for Finance, in accordance with that Part of that Act, waives the right of the State to that property in favour of a person who holds or has held shares in the body corporate, then, notwithstanding section 31 and subject to paragraph (c), any allowable loss (in this subsection referred to as a ‘claimed loss’) accruing to the person by virtue of a claim made under subsection (2) in respect of those shares shall not be allowable as a deduction from chargeable gains in any year of assessment earlier than the year of assessment in which the property is disposed of by the person and any necessary adjustments may be made by way of assessment or additional assessment to give effect to this paragraph.
(b) Paragraph (a) shall apply in relation to a body corporate which has no share capital as if references to shares included references to any interest in the body corporate possessed by members of the body corporate.
(c) For the purposes of paragraph (a)—
(i) where in a year of assessment there is a part disposal (within the meaning of section 534) of property, only so much of the claimed loss shall be allowable as a deduction from chargeable gains in that year of assessment as bears to the amount of the claimed loss the same proportion as the market value, when acquired, of the part of the property which is disposed of bears to the market value of the whole of that property when acquired,
(ii) the year of assessment in which property is disposed of by a person, where the disposal, being a disposal to the husband or wife of the person, is a disposal to which section 1028(5) applies, shall mean the year of assessment in which the property is subsequently disposed of by the person's wife or husband, as the case may be, where the subsequent disposal is a disposal to which section 1028(5) does not apply.”.
(2) This section shall apply as respects a waiver of the right of the State to property on or after the 12th day of February, 1998.
Amendment of section 547 (disposals and acquisitions treated as made at market value) of Principal Act.
68.—(1) Section 547 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):
“(1A) (a) Notwithstanding subsection (1), where, by virtue of section 31 of the State Property Act, 1954, the Minister for Finance waives, in favour of a person, the right of the State to property, the person's acquisition of the property shall for the purposes of the Capital Gains Tax Acts be deemed to be for a consideration equal to the amount (including a nil amount) of the payment of money made by the person as one of the terms of that waiver.”.
(2) This section shall apply as respects the acquisition of an asset on or after the 12th day of February, 1998.
Amendment of Chapter 3 (assets held in fiduciary or representative capacity, inheritances and settlements) of Part 19 of Principal Act.
69.—(1) Chapter 3 of Part 19 of the Principal Act is hereby amended, by the insertion of the following section after section 577—
“Relinquishing of a life interest by the person entitled.
577A.—Where by virtue of section 576(1) the assets forming part of any settled property are deemed to be disposed of and immediately reacquired by the trustee on the occasion when a person becomes absolutely entitled to the assets as against the trustee, then, in case that occasion is the relinquishing of a life interest (within the meaning of section 577) by the person entitled to that interest, the trustee shall be given such relief as would be given under sections 598 and 599 to the person who relinquished the life interest—
(a) if the person had become absolutely entitled to the assets as against the trustee at the commencement of the life interest and had continued to be so entitled throughout the period (in this section referred to as the ‘life interest period’) that the life interest subsisted, and
(b) as if any expenditure of the kind referred to in paragraph (b) of section 552(1) that was incurred on the assets during the life interest period by the trustee had been incurred by the person.”.
(2) This section shall apply as respects a disposal deemed to be made on or after the 12th day of February, 1998.
Repeal of section 592 (reduced rate of capital gains tax on certain disposals of shares by individuals) of Principal Act.
70.—(1) Section 592 of the Principal Act is hereby repealed.
(2) This section shall apply as respects disposals made on or after the 3rd day of December, 1997.
Amendment of section 597 (replacement of business and other assets) of Principal Act.
71.—(1) Section 597 of the Principal Act is hereby amended, in subsection (3), by the substitution for paragraph (c) of the following paragraphs:
“(c) goodwill,
(d) any financial assets owned by a body of persons referred to in paragraph (f) of subsection (2); for the purposes of this paragraph ‘financial assets’ means shares of any company and stocks, bonds and obligations of any government, municipal corporation, company or other body corporate.”.
(2) This section shall apply as respects disposals made on or after the passing of this Act.
Amendment of section 598 (disposals of business or farm on “retirement”) of Principal Act.
72.—(1) Section 598 of the Principal Act is hereby amended in subsection (1)—
(a) in the definition of “qualifying assets”—
(i) by the substitution for paragraph (i) of the following:
“(i) the chargeable business assets of the individual which apart from tangible moveable property he or she has owned for a period of not less than 10 years ending with the disposal and which have been his or her chargeable business assets throughout the period of 10 years ending with that disposal,”,
(ii) by the substitution, in paragraph (ii), of “for a period of not less than 5 years, and” for “for a period of not less than 5 years;”,
and
(iii) by the insertion after paragraph (ii) of the following:
“(iii) land used for the purposes of farming carried on by the individual which he or she owned and used for that purpose for a period of not less than 10 years ending with the transfer of an interest in that land for the purposes of complying with the terms of the Scheme;”,
and
(b) by the insertion after the definition of “qualifying assets” of the following:
“‘the Scheme’ means the scheme known as the Scheme of Early Retirement From Farming introduced by the Minister for Agriculture and Food for the purpose of implementing Council Regulation (EEC) No. 2079/92 of 30 June 1992*;”.
(2) This section shall apply as respects a disposal of an asset on or after the 6th day of April, 1998.
Amendment of section 652 (non-application of reliefs on replacement of assets in case of relevant disposals) of Principal Act.
73.—(1) Section 652 of the Principal Act is hereby amended by the insertion of the following subsections after subsection (3)—
“(3A) (a) In this subsection—
‘greyhound race’, ‘greyhound race track’ and ‘greyhound race track licence’ have the same meanings respectively as in section 2 of the Greyhound Industry Act, 1958;
‘assets of an authorised greyhound race track’ means assets of a greyhound race track which is an authorised greyhound race track where the assets are used for the provision of appropriate facilities or services to hold greyhound races or to accommodate persons associated with greyhound racing, including members of the public;
‘authorised greyhound race track’ means a greyhound race track in respect of which a greyhound race track licence has been granted, and that licence has not been revoked.
(b) Subject to paragraph (c), subsection (1) shall not apply to consideration obtained for a relevant disposal where—
(i) throughout a period of 5 years ending with the time of disposal the old assets, and
(ii) the new assets within the meaning of section 597,
are assets of an authorised greyhound race track.
(c) Section 597 shall apply in relation to assets of an authorised greyhound race track as if—
(i) references in subsections (4) and (5) of that section to new assets ceasing to be used for the purposes of a trade included a reference to new assets ceasing to be assets of an authorised greyhound race track, and
(ii) subsection (11)(b) had not been enacted.
(3B) Subsection (1) shall not apply to consideration obtained for a relevant disposal effected by an order made under section 28(1) of the Dublin Docklands Development Authority Act, 1997.”.
(2) This section shall apply in respect of relevant disposals made on or after the 6th day of April, 1998.
Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
74.—Section 980 of the Principal Act is hereby amended, as respects disposals made on or after the passing of this Act, in subsection (3), by the substitution of “£150,000” for “£100,000”.
Amendment of section 1028 (married persons) of Principal Act.
75.—Section 1028 of the Principal Act is hereby amended, as respects the year of assessment 1998-99 and subsequent years of assessment, by the deletion of subsection (4).
Chapter 6
Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban and Rural Areas
Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
76.—Part 10 of the Principal Act is hereby amended by the insertion after Chapter 6 of the following:
“CHAPTER 7
Qualifying areas
Interpretation and application (Chapter 7).
372A.—(1) In this Chapter—
‘lease’, ‘lessee’, ‘lessor’, ‘premium’ and ‘rent’ have the same meanings respectively as in Chapter 8 of Part 4;
‘market value’, in relation to a building, structure or house, means the price which the unencumbered fee simple of the building, structure or house would fetch if sold in the open market in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the building, structure or house, less the part of that price which would be attributable to the acquisition of, or of rights in or over, the land on which the building, structure or house is constructed;
‘multi-storey car park’ means a building or structure consisting of 2 or more storeys wholly or mainly in use for the purpose of providing, for members of the public generally without preference for any particular class of person, on payment of an appropriate charge, parking space for mechanically propelled vehicles;
‘qualifying area’ means an area or areas specified as a qualifying area under section 372B;
‘qualifying period’ means, subject to section 372B, the period commencing on the 1st day of August, 1998, and ending on the 31st day of July, 2001;
‘refurbishment’, in relation to a building or structure and other than for the purposes of sections 372H and 372I, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or structure.
(2) This Chapter shall apply if the Oireachtas passes an Act which refers to this Chapter and provides for the renewal of certain urban areas and the submission of plans (to be known as ‘Integrated Area Plans’) to the Minister for the Environment and Local Government which have been drawn up by local authorities or companies established by local authorities (being local authorities as referred to in such Act) in respect of an area or areas identified by such an authority or company on the basis of criteria prepared by that Minister, including physical and socioeconomic renewal of such an area or areas.
Qualifying areas.
372B.— (1) The Minister for Finance may, on the recommendation of the Minister for the Environment and Local Government (which recommendation shall take into consideration an Integrated Area Plan submitted by a local authority or a company established by a local authority to that Minister in respect of an area identified by it), by order direct that—
(a) the area or areas described (being wholly located within the boundaries of the area to which the Integrated Area Plan relates) in the order shall be a qualifying area for the purposes of one or more sections of this Chapter,
(b) where such an area or areas is or are to be a qualifying area for the purposes of section 372D, one or more of the categories of building or structure mentioned in subsection (2) shall or shall not be a qualifying premises within the meaning of that section, and
(c) as respects any such area so described in the order, the definition of ‘qualifying period’ in section 372A shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before the 1st day of August, 1998, or end after—
(i) in the case of sections 372C, 372D and 372E, the 31st day of December, 1999, and
(ii) in any other case, the 31st day of July, 2001.
(2) The categories of building or structure referred to in subsection (1)(b) shall be—
(a) buildings or structures which consist of office accommodation,
(b) multi-storey car parks, and
(c) any other buildings or structures and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction or refurbishment relates to the construction or refurbishment of office accommodation.
(3) Every order made by the Minister for Finance under subsection (1) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(4) Notwithstanding an order under subsection (1), the granting of relief by virtue of any provision of this Chapter shall be subject to such other requirements as may be specified in or under the Act referred to in section 372A(2).
Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
372C.—(1) This section shall apply to a building or structure the site of which is wholly within a qualifying area and which is to be an industrial building or structure by reason of its use for a purpose specified in section 268(1)(a).
(2) Subject to subsection (4), section 271 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if—
(a) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(b) in subsection (2) (a) (i) of that section ‘to which subsection (3) applies’ were deleted,
(c) subsection (3) of that section were deleted,
(d) the following subsection were substituted for subsection (4) of that section:
‘(4) An industrial building allowance shall be of an amount equal to 25 per cent of the capital expenditure mentioned in subsection (2).’,
and
(e) in subsection (5) of that section ‘to which subsection (3)(c) applies’ were deleted.
(3) Subject to subsection (4), section 273 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if—
(a) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(b) the following paragraph were substituted for paragraph (b) of subsection (2) of that section:
‘(b) As respects any qualifying expenditure, any allowance made under section 272 and increased under paragraph (a) in respect of that expenditure, whether claimed for one chargeable period or more than one such period, shall not in the aggregate exceed 50 per cent of the amount of that qualifying expenditure.’,
and
(c) subsections (3) to (7) of that section were deleted.
(4) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure to which this section applies, subsections (2) and (3) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure was incurred.
(5) Notwithstanding section 274(1), no balancing charge shall be made in relation to a building or structure to which this section applies by reason of any of the events specified in that section which occurs—
(a) more than 13 years after the building or structure was first used, or
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred.
(6) For the purposes only of determining, in relation to a claim for an allowance under section 271 or 273 as applied by this section, whether and to what extent capital expenditure incurred on the construction or refurbishment of an industrial building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, the refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
Capital allowances in relation to construction or refurbishment of certain commercial premises.
372D.—(1) In this section, ‘qualifying premises’ means a building or structure the site of which is wholly within a qualifying area and which—
(a) apart from this section is not an industrial building or structure within the meaning of section 268, and
(b) (i) is in use for the purposes of a trade or profession, or
(ii) whether or not it is so used, is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but does not include any part of a building or structure in use as or as part of a dwelling house.
(2) (a) Subject to paragraph (b) and subsections (3) to (6), the provisions of the Tax Acts (other than section 372C) relating to the making of allowances or charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply—
(i) as if a qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and
(ii) where any activity carried on in the qualifying premises is not a trade, as if it were a trade.
(b) An allowance shall be given by virtue of this subsection in respect of any capital expenditure incurred on the construction or refurbishment of a qualifying premises only in so far as that expenditure is incurred in the qualifying period.
(3) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a qualifying premises, subsection (2) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the qualifying premises immediately before that expenditure was incurred.
(4) For the purposes of the application, by subsection (2), of sections 271 and 273 in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a qualifying premises—
(a) section 271 shall apply as if—
(i) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(ii) in subsection (2)(a)(i) of that section ‘to which subsection (3) applies’ were deleted,
(iii) subsection (3) of that section were deleted,
(iv) the following subsection were substituted for subsection (4) of that section:
‘(4) An industrial building allowance shall be of an amount equal to 50 per cent of the capital expenditure mentioned in subsection (2).’,
and
(v) in subsection (5) of that section ‘to which subsection (3)(c) applies’ were deleted,
and
(b) section 273 shall apply as if—
(i) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted, and
(ii) subsections (2)(b) and (3) to (7) of that section were deleted.
(5) Notwithstanding section 274(1), no balancing charge shall be made in relation to a qualifying premises by reason of any of the events specified in that section which occur—
(a) more than 13 years after the qualifying premises was first used, or
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred.
(6) (a) Notwithstanding subsections (2) to (4), any allowance or charge which apart from this subsection would be made by virtue of subsection (2) in respect of capital expenditure incurred on the construction or refurbishment of a qualifying premises shall be reduced to one-half of the amount which apart from this subsection would be the amount of that allowance or charge.
(b) For the purposes of paragraph (a), the amount of an allowance or charge to be reduced to one-half shall be computed as if—
(i) this subsection had not been enacted, and
(ii) effect had been given to all allowances taken into account in so computing that amount.
(c) Nothing in this subsection shall affect the operation of section 274(8).
(7) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (2), whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying premises is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the premises actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
Double rent allowance in respect of rent paid for certain business premises.
372E.—(1) In this section—
‘qualifying lease’ means, subject to subsection (8), a lease in respect of a qualifying premises granted in the qualifying period on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease;
‘qualifying premises’ means, subject to subsection (5)(a), a building or structure—
(a) (i) the site of which is wholly within a qualifying area and which is a building or structure in use for a purpose specified in section 268(1)(a), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under section 271 or 273, as applied by section 372C,
(ii) the site of which is wholly within a qualifying area and in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by virtue of section 372D, or
(iii) the site of which is wholly within a qualifying area and which is a building or structure in use for the purposes specified in section 268(1)(d), and in respect of the construction or refurbishment of which capital expenditure is incurred in the qualifying period for which an allowance would but for subsection (6) be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9,
and
(b) which is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, or in respect of which an allowance would but for subsection (6) be made, for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.
(2) For the purposes of this section, so much of a period, being a period when rent is payable by a person in relation to a qualifying premises under a qualifying lease, shall be a relevant rental period as does not exceed—
(a) 10 years, or
(b) the period by which 10 years exceeds—
(i) any preceding period, or
(ii) if there is more than one preceding period, the aggregate of those periods,
for which rent was payable by that person or any other person in relation to that premises under a qualifying lease.
(3) Subject to subsection (4), where in the computation of the amount of the profits or gains of a trade or profession a person is apart from this section entitled to any deduction (in this subsection referred to as ‘the first-mentioned deduction’) on account of rent in respect of a qualifying premises occupied by such person for the purposes of that trade or profession which is payable by such person for a relevant rental period in relation to that qualifying premises under a qualifying lease, such person shall be entitled in that computation to a further deduction (in this subsection referred to as ‘the second-mentioned deduction’) equal to the amount of the first-mentioned deduction but where the first-mentioned deduction is on account of rent payable by such person to a connected person, such person shall not be entitled in that computation to the second-mentioned deduction.
(4) Where a person holds an interest in a qualifying premises out of which interest a qualifying lease is created directly or indirectly in respect of the qualifying premises and in respect of rent payable under the qualifying lease a claim for a further deduction under this section is made, and either such person or another person connected with such person—
(a) takes under a qualifying lease a qualifying premises (in this subsection referred to as ‘the second-mentioned premises’) occupied by such person or such other person, as the case may be, for the purposes of a trade or profession, and
(b) is apart from this section entitled, in the computation of the amount of the profits or gains of that trade or profession, to a deduction on account of rent in respect of the second-mentioned premises,
then, unless such person or such other person, as the case may be, shows that the taking on lease of the second-mentioned premises was not undertaken for the sole or main benefit of obtaining a further deduction on account of rent under this section, such person or such other person, as the case may be, shall not be entitled in the computation of the amount of the profits or gains of that trade or profession to any further deduction on account of rent in respect of the second-mentioned premises.
(5) (a) A building or structure in use for the purposes specified in section 268(1)(d) shall not be a qualifying premises for the purposes of this section unless the person to whom an allowance under Chapter 1 of Part 9 would but for subsection (6) be made for the purposes of income tax or corporation tax, as the case may be, in respect of the capital expenditure incurred in the qualifying period on the construction or refurbishment of the building or structure elects by notice in writing to the appropriate inspector (within the meaning of section 950) to disclaim all allowances under that Chapter in respect of that capital expenditure.
(b) An election under paragraph (a) shall be included in the return required to be made by the person concerned under section 951 for the first year of assessment or the first accounting period, as the case may be, for which an allowance would but for subsection (6) have been made to that person under Chapter 1 of Part 9 in respect of that capital expenditure.
(c) An election under paragraph (a) shall be irrevocable.
(d) A person who has made an election under paragraph (a) shall furnish a copy of that election to any person (in this paragraph referred to as ‘the second-mentioned person’) to whom the person grants a qualifying lease in respect of the qualifying premises, and the second-mentioned person shall include the copy in the return required to be made by the second-mentioned person under section 951 for the year of assessment or accounting period, as the case may be, in which rent is first payable by the second-mentioned person under the qualifying lease in respect of the qualifying premises.
(6) Where a person who has incurred capital expenditure in the qualifying period on the construction or refurbishment of a building or structure in use for the purposes specified in section 268(1)(d) makes an election under subsection (5)(a), then, notwithstanding any other provision of the Tax Acts—
(a) no allowance under Chapter 1 of Part 9 shall be made to the person in respect of that capital expenditure,
(b) on the occurrence, in relation to the building or structure, of any of the events referred to in section 274(1), the residue of expenditure (within the meaning of section 277) in relation to that capital expenditure shall be deemed to be nil, and
(c) section 279 shall not apply in the case of any person who buys the relevant interest (within the meaning of section 269) in the building or structure.
(7) For the purposes of determining, in relation to paragraph (a)(iii) of the definition of ‘qualifying premises’ and subsections (5) and (6), whether and to what extent capital expenditure incurred on the construction or refurbishment of a building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the building or structure actually carried out in the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
(8) (a) In this subsection—
‘current value’, in relation to minimum lease payments, means the value of those payments discounted to their present value at a rate which, when applied at the inception of the lease to—
(i) those payments, including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee, and
(ii) any unguaranteed residual value of the qualifying premises, excluding any part of such value for which the lessor will be accountable to the lessee,
produces discounted present values the aggregate amount of which equals the amount of the fair value of the qualifying premises;
‘fair value’, in relation to a qualifying premises, means an amount equal to such consideration as might be expected to be paid for the premises on a sale negotiated on an arm's length basis less any grants receivable towards the purchase of the qualifying premises;
‘inception of the lease’ means the earlier of the time the qualifying premises is brought into use or the date from which rentals under the lease first accrue;
‘minimum lease payments’ means the minimum payments over the remaining part of the term of the lease to be paid to the lessor, and includes any residual amount to be paid to the lessor at the end of the term of the lease and guaranteed by the lessee or by a person connected with the lessee;
‘unguaranteed residual value’, in relation to a qualifying premises, means that part of the residual value of that premises at the end of a term of a lease, as estimated at the inception of the lease, the realisation of which by the lessor is not assured or is guaranteed solely by a person connected with the lessor.
(b) A finance lease, that is—
(i) a lease in respect of a qualifying premises where, at the inception of the lease, the aggregate of the current value of the minimum lease payments (including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee) payable by the lessee in relation to the lease amounts to 90 per cent or more of the fair value of the qualifying premises, or
(ii) a lease which in all the circumstances is considered to provide in substance for the lessee the risks and benefits associated with ownership of the qualifying premises other than legal title to that premises,
shall not be a qualifying lease for the purposes of this section.
Rented residential accommodation: deduction for certain expenditure on construction.
372F.—(1) In this section—
‘qualifying lease’, in relation to a house, means, subject to section 372J(2), a lease of the house the consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium which does not exceed 10 per cent of the relevant cost of the house;
‘qualifying premises’ means, subject to subsections (3), (4)(a), (4)(c) and (5) of section 372J, a house—
(a) the site of which is wholly within a qualifying area,
(b) which is used solely as a dwelling,
(c) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(d) in respect of which, if it is not a new house (for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979) provided for sale, there is in force a certificate of reasonable cost, the amount specified in which in respect of the cost of construction of the house is not less than the expenditure actually incurred on such construction, and
(e) which without having been used is first let in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘relevant cost’, in relation to a house, means, subject to subsection (4), an amount equal to the aggregate of—
(a) the expenditure incurred on the acquisition of, or of rights in or over, any land on which the house is constructed, and
(b) the expenditure actually incurred on the construction of the house;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the first letting of the premises under a qualifying lease.
(2) Subject to subsection (3), where a person, having made a claim in that behalf, proves to have incurred expenditure on the construction of a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of that expenditure as is to be treated under section 372J(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(3) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the expenditure to be treated as having been incurred in the qualifying period on the construction of the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (2) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the expenditure actually incurred on the construction of the qualifying premises which is to be treated under section 372J(7) as having been incurred in the qualifying period bears to the whole of the expenditure incurred on that construction.
(4) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary—
(a) of the expenditure incurred on the construction of that building or those buildings, and
(b) of the amount which would be the relevant cost in relation to that building or those buildings if the building or buildings, as the case may be, were a single qualifying premises,
for the purposes of determining the expenditure incurred on the construction of the qualifying premises and the relevant cost in relation to the qualifying premises.
(5) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (2) in respect of expenditure incurred on the construction of the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(6) (a) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of expenditure on the construction of the house equal to the amount which under section 372J(7) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period on the construction of the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed the relevant price paid by such person on the purchase.
(b) For the purposes of this subsection and subsection (7), the relevant price paid by a person on the purchase of a house shall be the amount which bears to the net price paid by such person on that purchase the same proportion as the amount of the expenditure actually incurred on the construction of the house which is to be treated under section 372J(7) as having been incurred in the qualifying period bears to the relevant cost in relation to that house.
(7) (a) Subject to paragraph (b), where expenditure is incurred on the construction of a house and before the house is used it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period expenditure on the construction of the house equal to the lesser of—
(i) the amount of such expenditure which is to be treated under section 372J(7) as having been incurred in the qualifying period, and
(ii) the relevant price paid by such person on the purchase;
but, where the house is sold more than once before it is used, this subsection shall apply only in relation to the last of those sales.
(b) Where expenditure is incurred on the construction of a house by a person carrying on a trade or part of a trade which consists, as to the whole or any part of the trade, of the construction of buildings with a view to their sale and the house, before it is used, is sold in the course of that trade or, as the case may be, that part of that trade—
(i) the person (in this paragraph referred to as ‘the purchaser’) who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period expenditure on the construction of the house equal to the relevant price paid by the purchaser on the purchase (in this paragraph referred to as “the first purchase”), and
(ii) in relation to any subsequent sale or sales of the house before the house is used, paragraph (a) shall apply as if the reference to the amount of expenditure which is to be treated as having been incurred in the qualifying period were a reference to the relevant price paid on the first purchase.
(8) Section 372J shall apply for the purposes of supplementing this section.
Rented residential accommodation: deduction for certain expenditure on conversion.
372G.—(1) In this section—
‘conversion expenditure’ means, subject to subsection (2), expenditure incurred on—
(a) the conversion into a house of a building—
(i) the site of which is wholly within a qualifying area, and
(ii) which has not been previously in use as a dwelling,
and
(b) the conversion into 2 or more houses of a building—
(i) the site of which is wholly within a qualifying area, and
(ii) which before the conversion had not been in use as a dwelling or had been in use as a single dwelling,
and references in this section and in section 372J to ‘conversion’, ‘conversion into a house’ and ‘expenditure incurred on conversion’ shall be construed accordingly;
‘qualifying lease’, in relation to a house, means, subject to section 372J(2), a lease of the house the consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium which does not exceed 10 per cent of the market value of the house at the time the conversion is completed and, in the case of a house which is a part of a building and is not saleable apart from the building of which it is a part, the market value of the house at the time the conversion is completed shall for the purposes of this paragraph be taken to be an amount which bears to the market value of the building at that time the same proportion as the total floor area of the house bears to the total floor area of the building;
‘qualifying premises’ means, subject to subsections (3), (4)(b), (4)(c) and (5) of section 372J, a house—
(a) which is used solely as a dwelling,
(b) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(c) in respect of which there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of conversion in relation to the house is not less than the expenditure actually incurred on such conversion, and
(d) which without having been used subsequent to the incurring of the expenditure on the conversion is first let in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the first letting of the premises under a qualifying lease.
(2) For the purposes of this section, expenditure incurred on the conversion of a building shall be deemed to include expenditure incurred in the course of the conversion on either or both of the following—
(a) the carrying out of any works of construction, reconstruction, repair or renewal, and
(b) the provision or improvement of water, sewerage or heating facilities,
in relation to the building or any out office appurtenant to or usually enjoyed with the building, but shall not be deemed to include—
(i) any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any other provision of the Tax Acts, or
(ii) any expenditure attributable to any part (in this section referred to as a “non-residential unit”) of the building which on completion of the conversion is not a house.
(3) For the purposes of subsection (2)(ii), where expenditure is attributable to a building in general and not directly to any particular house or non-residential unit comprised in the building on completion of the conversion, such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building.
(4) Subject to subsection (5), where a person, having made a claim in that behalf, proves to have incurred conversion expenditure in relation to a house which is a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of the expenditure as is to be treated under section 372J(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(5) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the conversion expenditure to be treated as having been incurred in the qualifying period in relation to the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (4) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the conversion expenditure actually incurred in relation to the qualifying premises which is to be treated under section 372J(7) as having been incurred in the qualifying period bears to the whole of the conversion expenditure incurred in relation to the qualifying premises.
(6) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary of the expenditure incurred on the conversion of that building or those buildings for the purposes of determining the conversion expenditure incurred in relation to the qualifying premises.
(7) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (4) in respect of conversion expenditure incurred in relation to the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(8) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of conversion expenditure in relation to the house equal to the amount of the conversion expenditure which under section 372J(7) or under this section (apart from subsection (5)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—
(a) the net price paid by such person on the purchase, or
(b) in case only a part of the conversion expenditure incurred in relation to the house is to be treated under section 372J(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the conversion expenditure incurred in relation to the house.
(9) Where conversion expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period conversion expenditure in relation to the house equal to the lesser of—
(a) the amount of such expenditure which is to be treated under section 372J(7) as having been incurred in the qualifying period, and
(b) (i) the net price paid by such person on the purchase, or
(ii) in case only a part of the conversion expenditure incurred in relation to the house is to be treated under section 372J(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the conversion expenditure incurred in relation to the house;
but, where the house is sold more than once before it is used subsequent to the incurring of the conversion expenditure in relation to the house, this subsection shall apply only in relation to the last of those sales.
(10) This section shall not apply in the case of a conversion unless planning permission in respect of the conversion has been granted under the Local Government (Planning and Development) Acts, 1963 to 1993.
(11) Section 372J shall apply for the purposes of supplementing this section.
Rented residential accommodation: deduction for certain expenditure on refurbishment.
372H.—(1) In this section—
‘qualifying lease’, in relation to a house, means, subject to section 372J(2), a lease of the house the consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium—
(i) which is payable on or subsequent to the date of the completion of the refurbishment to which the relevant expenditure relates or which, if payable before that date, is so payable by reason of or otherwise in connection with the carrying out of the refurbishment, and
(ii) which does not exceed 10 per cent of the market value of the house on the date of completion of the refurbishment to which the relevant expenditure relates and, in the case of a house which is a part of a building and is not saleable apart from the building of which it is a part, the market value of the house on that date shall for the purposes of this subparagraph be taken to be an amount which bears to the market value of the building on that date the same proportion as the total floor area of the house bears to the total floor area of the building;
‘qualifying premises’ means, subject to subsections (3), (4)(b), (4)(c) and (5) of section 372J, a house—
(a) which is used solely as a dwelling,
(b) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(c) in respect of which there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of refurbishment in relation to the house is not less than the relevant expenditure actually incurred on such refurbishment, and
(d) which on the date of completion of the refurbishment to which the relevant expenditure relates is let (or, if not let on that date, is, without having been used after that date, first let) in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘refurbishment’, in relation to a building, means either or both of the following—
(a) the carrying out of any works of construction, reconstruction, repair or renewal, and
(b) the provision or improvement of water, sewerage or heating facilities,
where the carrying out of such works or the provision of such facilities is certified by the Minister for the Environment and Local Government, in any certificate of reasonable cost granted by that Minister in relation to any house contained in the building, to have been necessary for the purposes of ensuring the suitability as a dwelling of any house in the building and whether or not the number of houses in the building, or the shape or size of any such house, is altered in the course of such refurbishment;
‘relevant expenditure’ means expenditure incurred on the refurbishment of a specified building, other than expenditure attributable to any part (in this section referred to as a ‘non-residential unit’) of the building which on completion of the refurbishment is not a house, and for the purposes of this definition where expenditure is attributable to the specified building in general (and not directly to any particular house or non-residential unit comprised in the building on completion of the refurbishment), such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the completion of the refurbishment to which the relevant expenditure relates or, if the premises was not let under a qualifying lease on that date, the period of 10 years beginning on the date of the first such letting after the date of such completion;
‘specified building’ means a building—
(a) the site of which is wholly within a qualifying area,
(b) in which before the refurbishment to which the relevant expenditure relates there are 2 or more houses, and
(c) which on completion of that refurbishment contains (whether in addition to any non-residential unit or not) 2 or more houses.
(2) Subject to subsection (3), where a person, having made a claim in that behalf, proves to have incurred relevant expenditure in relation to a house which is a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of the expenditure as is to be treated under section 372J(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(3) (a) This subsection shall apply to any premium or other sum which—
(i) is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, and
(ii) is payable on or subsequent to the date of completion of the refurbishment to which the relevant expenditure relates or, if payable before that date, is so payable by reason of or otherwise in connection with the carrying out of the refurbishment.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the relevant expenditure to be treated as having been incurred in the qualifying period in relation to the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (2) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the relevant expenditure actually incurred in relation to the qualifying premises which is to be treated under section 372J(7) as having been incurred in the qualifying period bears to the whole of the relevant expenditure incurred in relation to the qualifying premises.
(4) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary of the relevant expenditure incurred on that building or those buildings for the purposes of determining the relevant expenditure incurred in relation to the qualifying premises.
(5) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (2) in respect of relevant expenditure incurred in relation to the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(6) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of relevant expenditure in relation to the house equal to the amount of the relevant expenditure which under section 372J(7) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—
(a) the net price paid by such person on the purchase, or
(b) in case only a part of the relevant expenditure incurred in relation to the house is to be treated under section 372J(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the relevant expenditure incurred in relation to the house.
(7) Where relevant expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period relevant expenditure in relation to the house equal to the lesser of—
(a) the amount of such expenditure which is to be treated under section 372J(7) as having been incurred in the qualifying period, and
(b) (i) the net price paid by such person on the purchase, or
(ii) in case only a part of the relevant expenditure incurred in relation to the house is to be treated under section 372J(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the relevant expenditure incurred in relation to the house;
but, where the house is sold more than once before it is used subsequent to the incurring of the relevant expenditure in relation to the house, this subsection shall apply only in relation to the last of those sales.
(8) This section shall not apply in the case of any refurbishment unless planning permission, in so far as it is required, in respect of the work carried out in the course of the refurbishment has been granted under the Local Government (Planning and Development) Acts, 1963 to 1993.
(9) Expenditure in respect of which a person is entitled to relief under this section shall not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any other provision of the Tax Acts.
(10) Section 372J shall apply for the purposes of supplementing this section.
Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
372I.—(1) In this section—
‘qualifying expenditure’, in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to—
(a) that expenditure,
(b) the qualifying premises, or
(c) the construction or, as the case may be, refurbishment work in respect of which that expenditure was incurred,
which the individual has received or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority;
‘qualifying owner-occupied dwelling’, in relation to an individual, means a qualifying premises which is first used, after the qualifying expenditure has been incurred, by the individual as his or her only or main residence;
‘qualifying premises’, in relation to the incurring of qualifying expenditure, means, subject to subsections (4) and (5) of section 372J, a house—
(a) the site of which is wholly within a qualifying area,
(b) which is used solely as a dwelling,
(c) in respect of which, if it is not a new house (for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979) provided for sale, there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of construction or, as the case may be, refurbishment of the house is not less than the expenditure actually incurred on such construction or refurbishment, as the case may be, and
(d) the total floor area of which is not less than 38 square metres and not more than 125 square metres;
‘refurbishment’ has the same meaning as in section 372H.
(2) (a) Where an individual, having made a claim in that behalf, proves to have incurred qualifying expenditure in a year of assessment, the individual shall be entitled, for that year of assessment and for any of the 9 subsequent years of assessment in which the qualifying premises in respect of which the individual incurred the qualifying expenditure is the only or main residence of the individual, to have a deduction made from his or her total income of an amount equal to—
(i) in the case where the qualifying expenditure has been incurred on the construction of the qualifying premises, 5 per cent of the amount of that expenditure, or
(ii) in the case where the qualifying expenditure has been incurred on the refurbishment of the qualifying premises, 10 per cent of the amount of that expenditure.
(b) A deduction shall be given under this section in respect of qualifying expenditure only in so far as that expenditure is to be treated under section 372J(7) as having been incurred in the qualifying period.
(3) Where qualifying expenditure in relation to a qualifying premises is incurred by 2 or more persons, each of those persons shall be treated as having incurred the expenditure in the proportions in which they actually bore the expenditure, and the expenditure shall be apportioned accordingly.
(4) Section 372J shall apply for the purposes of supplementing this section.
Provisions supplementary to sections 372F to 372I.
372J.—(1) In sections 372F to 372I—
‘certificate of reasonable cost’ means a certificate granted by the Minister for the Environment and Local Government for the purposes of section 372F, 372G, 372H or 372I, as the case may be, stating that the amount specified in the certificate in relation to the cost of construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, the house to which the certificate relates appears to that Minister at the time of the granting of the certificate and on the basis of the information available to that Minister at that time to be reasonable, and section 18 of the Housing (Miscellaneous Provisions) Act, 1979, shall, with any necessary modifications, apply to a certificate of reasonable cost as if it were a certificate of reasonable value within the meaning of that section;
‘house’ includes any building or part of a building used or suitable for use as a dwelling and any outoffice, yard, garden or other land appurtenant to or usually enjoyed with that building or part of a building;
‘total floor area’ means the total floor area of a house measured in the manner referred to in section 4(2)(b) of the Housing (Miscellaneous Provisions) Act, 1979.
(2) A lease shall not be a qualifying lease for the purposes of section 372F, 372G or 372H if the terms of the lease contain any provision enabling the lessee or any other person, directly or indirectly, at any time to acquire any interest in the house to which the lease relates for a consideration less than that which might be expected to be given at that time for the acquisition of the interest if the negotiations for that acquisition were conducted in the open market at arm's length.
(3) A house shall not be a qualifying premises for the purposes of section 372F, 372G or 372H if—
(a) it is occupied as a dwelling by any person connected with the person entitled, in relation to the expenditure incurred on the construction of, conversion into, or, as the case may be, refurbishment of, the house, to a deduction under section 372F(2), 372G(4) or 372H(2), as the case may be, and
(b) the terms of the qualifying lease in relation to the house are not such as might have been expected to be included in the lease if the negotiations for the lease had been at arm's length.
(4) (a) A house shall not be a qualifying premises for the purposes of section 372F or, in so far as it applies to expenditure other than expenditure on refurbishment, section 372I unless it complies with such conditions, if any, as may be determined by the Minister for the Environment and Local Government from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses.
(b) A house shall not be a qualifying premises for the purposes of section 372G or 372H or, in so far as it applies to expenditure on refurbishment, section 372I unless it complies with such conditions, if any, as may be determined by the Minister for the Environment and Local Government from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) Act, 1979, in relation to standards for improvements of houses and the provision of water, sewerage and other services in houses.
(c) A house shall not be a qualifying premises for the purposes of section 372F, 372G, 372H or 372I unless the house or, in a case where the house is one of a number of houses in a single development, the development of which it is a part complies with such guidelines as may from time to time be issued by the Minister for the Environment and Local Government, with the consent of the Minister for Finance, for the purposes of furthering the objectives of urban renewal without prejudice to the generality of the foregoing, such guidelines may include provisions in relation to all or any one or more of the following—
(i) the design and the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, houses,
(ii) the total floor area and dimensions of rooms within houses, measured in such manner as may be determined by the Minister for the Environment and Local Government,
(iii) the provision of ancillary facilities and amenities in relation to houses, and
(iv) the balance to be achieved between houses of different types and sizes within a single development of 2 or more houses or within such a development and its general vicinity having regard to the housing existing or proposed in that vicinity.
(5) A house shall not be a qualifying premises for the purposes of section 372F, 372G, 372H or 372I unless persons authorised in writing by the Minister for the Environment and Local Government for the purposes of those sections are permitted to inspect the house at all reasonable times on production, if so requested by a person affected, of their authorisations.
(6) For the purposes of sections 372F to 372I, references in those sections to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, any premises shall be construed as including references to the development of the land on which the premises is situated or which is used in the provision of gardens, grounds, access or amenities in relation to the premises and, without prejudice to the generality of the foregoing, as including in particular—
(a) demolition or dismantling of any building on the land,
(b) site clearance, earth moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works,
(c) walls, power supply, drainage, sanitation and water supply, and
(d) the construction of any outhouses or other buildings or structures for use by the occupants of the premises or for use in the provision of amenities for the occupants.
(7) (a) For the purposes of determining, in relation to any claim under section 372F(2), 372G(4), 372H(2) or 372I(2), as the case may be, whether and to what extent expenditure incurred on the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, a qualifying premises is incurred or not incurred during the qualifying period, only such an amount of that expenditure as is properly attributable to work on the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, the premises actually carried out during the qualifying period shall be treated as having been incurred during that period.
(b) Where by virtue of subsection (6) expenditure on the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, a qualifying premises includes expenditure on the development of any land, paragraph (a) shall apply with any necessary modifications as if the references in that paragraph to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of, the qualifying premises were references to the development of such land.
(8) (a) For the purposes of sections 372F and 372G other than the purposes mentioned in subsection (7)(a), expenditure incurred on the construction of, or, as the case may be, conversion into, a qualifying premises shall be deemed to have been incurred on the date of the first letting of the premises under a qualifying lease.
(b) For the purposes of section 372H other than the purposes mentioned in subsection (7)(a), relevant expenditure incurred in relation to the refurbishment of a qualifying premises shall be deemed to have been incurred on the date of the commencement of the relevant period, in relation to the premises, determined as respects the refurbishment to which the relevant expenditure relates.
(c) For the purposes of section 372I other than the purposes mentioned in subsection (7)(a), expenditure incurred on the construction or refurbishment of a qualifying premises shall be deemed to have been incurred on the earliest date after the expenditure was actually incurred on which the premises is in use as a dwelling.
(9) For the purposes of sections 372F to 372H, expenditure shall not be regarded as incurred by a person in so far as it has been or is to be met, directly or indirectly, by the State, by any board established by statute or by any public or local authority.
(10) Section 555 shall apply as if a deduction under section 372F(2), 372G(4) or 372H(2), as the case may be, were a capital allowance and as if any rent deemed to have been received by a person under section 372F(5), 372G(7) or 372H(5), as the case may be, were a balancing charge.
(11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 372F, 372G, 372H or 372I (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.
Provision against double relief.
372K.—Where relief is given by virtue of any provision of this Chapter in relation to capital expenditure or other expenditure incurred on, or rent payable in respect of, any building, structure or premises, relief shall not be given in respect of that expenditure or that rent under any other provision of the Tax Acts.”.
Reliefs for renewal and improvement of certain rural areas.
77.—The Principal Act is hereby amended—
(a) in Part 10, by the insertion after Chapter 7 (inserted by this Act) of the following:
“Chapter 8
Qualifying rural areas
Interpretation (Chapter 8).
372L.—In this Chapter—
‘lease’, ‘lessee’, ‘lessor’, ‘premium’ and ‘rent’ have the same meanings respectively as in Chapter 8 of Part 4;
‘market value’, in relation to a building, structure or house, means the price which the unencumbered fee simple of the building, structure or house would fetch if sold in the open market in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the building, structure or house, less the part of that price which would be attributable to the acquisition of, or of rights in or over, the land on which the building, structure or house is constructed;
‘qualifying period’ means the period commencing on such day as the Minister for Finance may by order appoint and ending on the 31st day of December, 2001;
‘qualifying rural area’ means any area described in Schedule 8A;
‘refurbishment’, in relation to a building or structure and other than for the purposes of section 372R, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or structure.
Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
372M.—(1) This section shall apply to a building or structure the site of which is wholly within a qualifying rural area and which is to be an industrial building or structure by reason of its use for a purpose specified in section 268(1)(a).
(2) Subject to subsection (4), section 271 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if—
(a) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(b) in subsection (2)(a)(i) of that section ‘to which subsection (3) applies’ were deleted,
(c) subsection (3) of that section were deleted,
(d) the following subsection were substituted for subsection (4) of that section:
‘(4) An industrial building allowance shall be of an amount equal to 25 per cent of the capital expenditure mentioned in sub section (2).’,
and
(e) in subsection (5) of that section ‘to which subsection (3)(c) applies’ were deleted.
(3) Subject to subsection (4), section 273 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if—
(a) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(b) the following paragraph were substituted for paragraph (i) of subsection (2) of that section:
‘(b) As respects any qualifying expenditure, any allowance made under section 272 and increased under paragraph (a) in respect of that expenditure, whether claimed for one chargeable period or more than one such period, shall not in the aggregate exceed 50 per cent of the amount of that qualifying expenditure.’,
and
(c) subsections (3) to (7) of that section were deleted.
(4) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure to which this section applies, subsections (2) and (3) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure was incurred.
(5) Notwithstanding section 274(1), no balancing charge shall be made in relation to a building or structure to which this section applies by reason of any of the events specified in that section which occurs—
(a) more than 13 years after the building or structure was first used, or
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred.
(6) For the purposes only of determining, in relation to a claim for an allowance under section 271 or 273 as applied by this section, whether and to what extent capital expenditure incurred on the construction or refurbishment of an industrial building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, the refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures.
372N.—(1) In this section—
‘approved scheme’ means a scheme undertaken with the approval of a local authority which has as its object, or amongst its objects, the provision of sewerage facilities, water supplies or roads for public purposes;
‘qualifying premises’ means a building or structure the site of which is wholly within a qualifying rural area, and which—
(a) apart from this section is not an industrial building or structure within the meaning of section 268, and
(b) (i) is in use for the purposes of a trade or profession or for the purposes of an approved scheme, or
(ii) whether or not it is so used, is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but does not include any part of a building or structure in use as or as part of a dwelling house.
(2) (a) Subject to paragraph (b) and subsections (3) to (6), the provisions of the Tax Acts (other than section 372M) relating to the making of allowances or charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply—
(i) as if a qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and
(ii) where any activity carried on in the qualifying premises is not a trade, as if it were a trade.
(b) An allowance shall be given by virtue of this subsection in respect of any capital expenditure incurred on the construction or refurbishment of a qualifying premises only in so far as that expenditure is incurred in the qualifying period.
(3) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a qualifying premises, subsection (2) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the qualifying premises immediately before that expenditure was incurred.
(4) For the purposes of the application, by subsection (2), of sections 271 and 273 in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a qualifying premises—
(a) section 271 shall apply as if—
(i) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted,
(ii) in subsection (2)(a)(i) of that section ‘to which subsection (3) applies’ were deleted,
(iii) subsection (3) of that section were deleted,
(iv) the following subsection were substituted for subsection (4) of that section:
‘(4) An industrial building allowance shall be of an amount equal to 50 per cent of the capital expenditure mentioned in subsection (2).’,
and
(v) in subsection (5) of that section ‘to which subsection (3)(c) applies’ were deleted,
and
(b) section 273 shall apply as if—
(i) in subsection (1) of that section the definition of ‘industrial development agency’ were deleted, and
(ii) subsections (2)(b) and (3) to (7) of that section were deleted.
(5) Notwithstanding section 274(1), no balancing charge shall be made in relation to a qualifying premises by reason of any of the events specified in that section which occurs—
(a) more than 13 years after the qualifying premises was first used, or
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred.
(6)(a) Notwithstanding subsections (2) to (4), any allowance or charge which apart from this subsection would be made by virtue of subsection (2) in respect of capital expenditure incurred on the construction or refurbishment of a qualifying premises shall be reduced to one-half of the amount which apart from this subsection would be the amount of that allowance or charge.
(b) For the purposes of paragraph (a), the amount of an allowance or charge to be reduced to one-half shall be computed as if—
(i) this subsection had not been enacted, and
(ii) effect had been given to all allowances taken into account in so computing that amount.
(c) Nothing in this subsection shall affect the operation of section 274(8).
(7) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (2), whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying premises is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the premises actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
Double rent allowance in respect of rent paid for certain business premises.
372O.—(1) In this section—
‘qualifying lease’ means, subject to subsection (5), a lease in respect of a qualifying premises granted in the qualifying period on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease;
‘qualifying premises’ means a building or structure—
(a) (i) the site of which is wholly within a qualifying rural area and which is a building or structure in use for a purpose specified in section 268(1)(a), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under section 271 or 273, as applied by section 372M, or
(ii) the site of which is wholly within a qualifying area and in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by virtue of section 372N,
and
(b) which is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.
(2) For the purposes of this section, so much of a period, being a period when rent is payable by a person in relation to a qualifying premises under a qualifying lease, shall be a relevant rental period as does not exceed—
(a) 10 years, or
(b) the period by which 10 years exceeds—
(i) any preceding period, or
(ii) if there is more than one preceding period, the aggregate of those periods,
for which rent was payable by that person or any other person in relation to that premises under a qualifying lease.
(3) Subject to subsection (4), where in the computation of the amount of the profits or gains of a trade or profession a person is apart from this section entitled to any deduction (in this subsection referred to as ‘the first-mentioned deduction’) on account of rent in respect of a qualifying premises occupied by such person for the purposes of that trade or profession which is payable by such person for a relevant rental period in relation to that qualifying premises under a qualifying lease, such person shall be entitled in that computation to a further deduction (in this subsection referred to as ‘the second-mentioned deduction’) equal to the amount of the first-mentioned deduction but where the first-mentioned deduction is on account of rent payable by such person to a connected person, such person shall not be entitled in that computation to the second-mentioned deduction.
(4) Where a person holds an interest in a qualifying premises out of which interest a qualifying lease is created directly or indirectly in respect of the qualifying premises and in respect of rent payable under the qualifying lease a claim for a further deduction under this section is made, and either such person or another person connected with such person—
(a) takes under a qualifying lease a qualifying premises (in this subsection referred to as ‘the second-mentioned premises’) occupied by such person or such other person, as the case may be, for the purposes of a trade or profession, and
(b) is apart from this section entitled, in the computation of the amount of the profits or gains of that trade or profession, to a deduction on account of rent in respect of the second-mentioned premises,
then, unless such person or such other person, as the case may be, shows that the taking on lease of the second-mentioned premises was not undertaken for the sole or main benefit of obtaining a further deduction on account of rent under this section, such person or such other person, as the case may be, shall not be entitled in the computation of the amount of the profits or gains of that trade or profession to any further deduction on account of rent in respect of the second-mentioned premises.
(5)(a) In this subsection—
‘current value’, in relation to minimum lease payments, means the value of those payments discounted to their present value at a rate which, when applied at the inception of the lease to—
(i) those payments, including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee, and
(ii) any unguaranteed residual value of the qualifying premises, excluding any part of such value for which the lessor will be accountable to the lessee,
produces discounted present values the aggregate amount of which equals the amount of the fair value of the qualifying premises;
‘fair value’, in relation to a qualifying premises, means an amount equal to such consideration as might be expected to be paid for the premises on a sale negotiated on an arm's length basis less any grants receivable towards the purchase of the qualifying premises;
‘inception of the lease’ means the earlier of the time the qualifying premises is brought into use or the date from which rentals under the lease first accrue;
‘minimum lease payments’ means the minimum payments over the remaining part of the term of the lease to be paid to the lessor, and includes any residual amount to be paid to the lessor at the end of the term of the lease and guaranteed by the lessee or by a person connected with the lessee;
‘unguaranteed residual value’, in relation to a qualifying premises, means that part of the residual value of that premises at the end of a term of a lease, as estimated at the inception of the lease, the realisation of which by the lessor is not assured or is guaranteed solely by a person connected with the lessor.
(b) A finance lease, that is—
(i) a lease in respect of a qualifying premises where, at the inception of the lease, the aggregate of the current value of the minimum lease payments (including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee) payable by the lessee in relation to the lease amounts to 90 per cent or more of the fair value of the qualifying premises, or
(ii) a lease which in all the circumstances is considered to provide in substance for the lessee the risks and benefits associated with ownership of the qualifying premises other than legal title to that premises,
shall not be a qualifying lease for the purposes of this section.
Rented residential accommodation: deduction for certain expenditure on construction.
372P.—(1) In this section—
‘qualifying lease’, in relation to a house, means, subject to section 372S(2), a lease of the house the duration of which is not less than 12 months and the consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium which does not exceed 10 per cent of the relevant cost of the house;
‘qualifying premises’ means, subject to subsections (3), (4)(a) and (5) of section 372S, a house—
(a) the site of which is wholly within a qualifying rural area,
(b) which is used solely as a dwelling,
(c) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(d) in respect of which, if it is not a new house (for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979) provided for sale, there is in force a certificate of reasonable cost, the amount specified in which in respect of the cost of construction of the house is not less than the expenditure actually incurred on such construction, and
(e) which without having been used is first let in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘relevant cost’, in relation to a house, means, subject to subsection (4), an amount equal to the aggregate of—
(a) the expenditure incurred on the acquisition of, or of rights in or over, any land on which the house is constructed, and
(b) the expenditure actually incurred on the construction of the house;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the first letting of the premises under a qualifying lease.
(2) Subject to subsection (3), where a person, having made a claim in that behalf, proves to have incurred expenditure on the construction of a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of that expenditure as is to be treated under section 372S(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(3)(a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the expenditure to be treated as having been incurred in the qualifying period on the construction of the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (2) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the expenditure actually incurred on the construction of the qualifying premises which is to be treated under section 372S(7) as having been incurred in the qualifying period bears to the whole of the expenditure incurred on that construction.
(4) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary—
(a) of the expenditure incurred on the construction of that building or those buildings, and
(b) of the amount which would be the relevant cost in relation to that building or those buildings if the building or buildings, as the case may be, were a single qualifying premises,
for the purposes of determining the expenditure incurred on the construction of the qualifying premises and the relevant cost in relation to the qualifying premises.
(5) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (2) in respect of expenditure incurred on the construction of the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(6)(a) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of expenditure on the construction of the house equal to the amount which under section 372S(7) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period on the construction of the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed the relevant price paid by such person on the purchase.
(b) For the purposes of this subsection and subsection (7), the relevant price paid by a person on the purchase of a house shall be the amount which bears to the net price paid by such person on that purchase the same proportion as the amount of the expenditure actually incurred on the construction of the house which is to be treated under section 372S(7) as having been incurred in the qualifying period bears to the relevant cost in relation to that house.
(7)(a) Subject to paragraph (b), where expenditure is incurred on the construction of a house and before the house is used it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period expenditure on the construction of the house equal to the lesser of—
(i) the amount of such expenditure which is to be treated under section 372S(7) as having been incurred in the qualifying period, and
(ii) the relevant price paid by such person on the purchase,
but, where the house is sold more than once before it is used, this subsection shall apply only in relation to the last of those sales.
(b) Where expenditure is incurred on the construction of a house by a person carrying on a trade or part of a trade which consists, as to the whole or any part of the trade, of the construction of buildings with a view to their sale and the house, before it is used, is sold in the course of that trade or, as the case may be, that part of that trade—
(i) the person (in this paragraph referred to as ‘the purchaser’) who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period expenditure on the construction of the house equal to the relevant price paid by the purchaser on the purchase (in this paragraph referred to as ‘the first purchase’), and
(ii) in relation to any subsequent sale or sales of the house before the house is used, paragraph (a) shall apply as if the reference to the amount of expenditure which is to be treated as having been incurred in the qualifying period were a reference to the relevant price paid on the first purchase.
(8) Section 372S shall apply for the purposes of supplementing this section.
Rented residential accommodation: deduction for certain expenditure on conversion.
372Q.—(1) In this section—
‘conversion expenditure’ means, subject to subsection (2), expenditure incurred on—
(a) the conversion into a house of a building—
(i) the site of which is wholly within a qualifying rural area, and
(ii) which has not been previously in use as a dwelling,
and
(b) the conversion into 2 or more houses of a building—
(i) the site of which is wholly within a qualifying rural area, and
(ii) which before the conversion had not been in use as a dwelling or had been in use as a single dwelling,
and references in this section and in section 372S to ‘conversion’, ‘conversion into a house’ and ‘expenditure incurred on conversion’ shall be construed accordingly;
‘qualifying lease’, in relation to a house, means, subject to section 372S(2), a lease of the house the duration of which is not less than 12 months and consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium which does not exceed 10 per cent of the market value of the house at the time the conversion is completed and, in the case of a house which is a part of a building and is not saleable apart from the building of which it is a part, the market value of the house at the time the conversion is completed shall for the purposes of this paragraph be taken to be an amount which bears to the market value of the building at that time the same proportion as the total floor area of the house bears to the total floor area of the building;
‘qualifying premises’ means, subject to subsections (3), (4)(b) and (5) of section 372S, a house—
(a) which is used solely as a dwelling,
(b) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(c) in respect of which there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of conversion in relation to the house is not less than the expenditure actually incurred on such conversion, and
(d) which without having been used subsequent to the incurring of the expenditure on the conversion is first let in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the first letting of the premises under a qualifying lease.
(2) For the purposes of this section, expenditure incurred on the conversion of a building shall be deemed to include expenditure incurred in the course of the conversion on either or both of the following—
(a) the carrying out of any works of construction, reconstruction, repair or renewal, and
(b) the provision or improvement of water, sewerage or heating facilities,
in relation to the building or any outoffice appurtenant to or usually enjoyed with the building, but shall not be deemed to include—
(i) any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any other provision of the Tax Acts, or
(ii) any expenditure attributable to any part (in this section referred to as a ‘non-residential unit’) of the building which on completion of the conversion is not a house.
(3) For the purposes of subsection (2)(ii), where expenditure is attributable to a building in general and not directly to any particular house or non-residential unit comprised in the building on completion of the conversion, such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building.
(4) Subject to subsection (5), where a person, having made a claim in that behalf, proves to have incurred conversion expenditure in relation to a house which is a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of the expenditure as is to be treated under section 372S(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(5)(a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the conversion expenditure to be treated as having been incurred in the qualifying period in relation to the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (4) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the conversion expenditure actually incurred in relation to the qualifying premises which is to be treated under section 372S(7) as having been incurred in the qualifying period bears to the whole of the conversion expenditure incurred in relation to the qualifying premises.
(6) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary of the expenditure incurred on the conversion of that building or those buildings for the purposes of determining the conversion expenditure incurred in relation to the qualifying premises.
(7) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (4) in respect of conversion expenditure incurred in relation to the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(8) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of conversion expenditure in relation to the house equal to the amount of the conversion expenditure which under section 372S(7) or under this section (apart from subsection (5)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—
(a) the net price paid by such person on the purchase, or
(b) in case only a part of the conversion expenditure incurred in relation to the house is to be treated under section 372S(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the conversion expenditure incurred in relation to the house.
(9) Where conversion expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period conversion expenditure in relation to the house equal to the lesser of—
(a) the amount of such expenditure which is to be treated under section 372S(7) as having been incurred in the qualifying period, and
(b) (i) the net price paid by such person on the purchase, or
(ii) in case only a part of the conversion expenditure incurred in relation to the house is to be treated under section 372S(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the conversion expenditure incurred in relation to the house;
but, where the house is sold more than once before it is used subsequent to the incurring of the conversion expenditure in relation to the house, this subsection shall apply only in relation to the last of those sales.
(10) This section shall not apply in the case of a conversion unless planning permission in respect of the conversion has been granted under the Local Government (Planning and Development) Acts, 1963 to 1993.
(11) Section 372S shall apply for the purposes of supplementing this section.
Rented residential accommodation: deduction for certain expenditure on refurbishment.
372R.—(1) In this section—
‘qualifying lease’, in relation to a house, means, subject to section 372S(2), a lease of the house the duration of which is not less than 12 months and the consideration for the grant of which consists—
(a) solely of periodic payments all of which are or are to be treated as rent for the purposes of Chapter 8 of Part 4, or
(b) of payments of the kind mentioned in paragraph (a), together with a payment by means of a premium—
(i) which is payable on or subsequent to the date of the completion of the refurbishment to which the relevant expenditure relates or which, if payable before that date, is so payable by reason of or otherwise in connection with the carrying out of the refurbishment, and
(ii) which does not exceed 10 per cent of the market value of the house on the date of completion of the refurbishment to which the relevant expenditure relates and, in the case of a house which is a part of a building and is not saleable apart from the building of which it is a part, the market value of the house on that date shall for the purposes of this subparagraph be taken to be an amount which bears to the market value of the building on that date the same proportion as the total floor area of the house bears to the total floor area of the building;
‘qualifying premises’ means, subject to subsections (3), (4)(b) and (5) of section 372S, a house—
(a) which is used solely as a dwelling,
(b) the total floor area of which is not less than 38 square metres and not more than 125 square metres,
(c) in respect of which there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of refurbishment in relation to the house is not less than the relevant expenditure actually incurred on such refurbishment, and
(d) which on the date of completion of the refurbishment to which the relevant expenditure relates is let (or, if not let on that date, is, without having been used after that date, first let) in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (except for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
‘refurbishment’, in relation to a building, means either or both of the following—
(a) the carrying out of any works of construction, reconstruction, repair or renewal, and
(b) the provision or improvement of water, sewerage or heating facilities,
where the carrying out of such works or the provision of such facilities is certified by the Minister for the Environment and Local Government, in any certificate of reasonable cost granted by that Minister in relation to any house contained in the building, to have been necessary for the purposes of ensuring the suitability as a dwelling of any house in the building and whether or not the number of houses in the building, or the shape or size of any such house, is altered in the course of such refurbishment;
‘relevant expenditure’ means expenditure incurred on the refurbishment of a specified building, other than expenditure attributable to any part (in this section referred to as a ‘non-residential unit’) of the building which on completion of the refurbishment is not a house, and for the purposes of this definition where expenditure is attributable to the specified building in general (and not directly to any particular house or non-residential unit comprised in the building on completion of the refurbishment), such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;
‘relevant period’, in relation to a qualifying premises, means the period of 10 years beginning on the date of the completion of the refurbishment to which the relevant expenditure relates or, if the premises was not let under a qualifying lease on that date, the period of 10 years beginning on the date of the first such letting after the date of such completion;
‘specified building’ means a building—
(a) the site of which is wholly within a qualifying rural area,
(b) in which before the refurbishment to which the relevant expenditure relates there is one or more than one house, and
(c) which on completion of that refurbishment contains (whether in addition to any non-residential unit or not) one or more than one house.
(2) Subject to subsection (3), where a person, having made a claim in that behalf, proves to have incurred relevant expenditure in relation to a house which is a qualifying premises—
(a) such person shall be entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises, to a deduction of so much (if any) of the expenditure as is to be treated under section 372S(7) or under this section as having been incurred by such person in the qualifying period, and
(b) Chapter 8 of Part 4 shall apply as if that deduction were a deduction authorised by section 97(2).
(3)(a) This subsection shall apply to any premium or other sum which—
(i) is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, and
(ii) is payable on or subsequent to the date of completion of the refurbishment to which the relevant expenditure relates or, if payable before that date, is so payable by reason of or otherwise in connection with the carrying out of the refurbishment.
(b) Where any premium or other sum to which this subsection applies, or any part of such premium or such other sum, is not or is not treated as rent for the purposes of section 97, the relevant expenditure to be treated as having been incurred in the qualifying period in relation to the qualifying premises to which the qualifying lease relates shall be deemed for the purposes of subsection (2) to be reduced by the lesser of—
(i) the amount of such premium or such other sum or, as the case may be, that part of such premium or such other sum, and
(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the relevant expenditure actually incurred in relation to the qualifying premises which is to be treated under section 372S(7) as having been incurred in the qualifying period bears to the whole of the relevant expenditure incurred in relation to the qualifying premises.
(4) Where a qualifying premises forms a part of a building or is one of a number of buildings in a single development, or forms a part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary of the relevant expenditure incurred on that building or those buildings for the purposes of determining the relevant expenditure incurred in relation to the qualifying premises.
(5) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs—
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
then, the person who before the occurrence of the event received or was entitled to receive a deduction under subsection (2) in respect of relevant expenditure incurred in relation to the qualifying premises shall be deemed to have received on the day before the day of the occurrence of the event an amount as rent from the qualifying premises equal to the amount of the deduction.
(6) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of relevant expenditure in relation to the house equal to the amount of the relevant expenditure which under section 372S(7) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house; but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—
(a) the net price paid by such person on the purchase, or
(b) in case only a part of the relevant expenditure incurred in relation to the house is to be treated under section 372S(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the relevant expenditure incurred in relation to the house.
(7) Where relevant expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period relevant expenditure in relation to the house equal to the lesser of—
(a) the amount of such expenditure which is to be treated under section 372S(7) as having been incurred in the qualifying period, and
(b) (i) the net price paid by such person on the purchase, or
(ii) in case only a part of the relevant expenditure incurred in relation to the house is to be treated under section 372S(7) as having been incurred in the qualifying period, the amount which bears to that net price the same proportion as that part bears to the whole of the relevant expenditure incurred in relation to the house; but, where the house is sold more than once before it is used subsequent to the incurring of the relevant expenditure in relation to the house, this subsection shall apply only in relation to the last of those sales.
(8) This section shall not apply in the case of any refurbishment unless planning permission, in so far as it is required, in respect of the work carried out in the course of the refurbishment has been granted under the Local Government (Planning and Development) Acts, 1963 to 1993.
(9) Expenditure in respect of which a person is entitled to relief under this section shall not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any other provision of the Tax Acts.
(10) Section 372S shall apply for the purposes of supplementing this section.
Provisions supplementary to sections 372P to 372R.
372S.—(1) In sections 372P to 372R—
‘certificate of reasonable cost’ means a certificate granted by the Minister for the Environment and Local Government for the purposes of section 372P, 372Q or 372R, as the case may be, stating that the amount specified in the certificate in relation to the cost of construction of, conversion into, or refurbishment of, the house to which the certificate relates appears to that Minister at the time of the granting of the certificate and on the basis of the information available to that Minister at that time to be reasonable, and section 18 of the Housing (Miscellaneous Provisions) Act, 1979, shall, with any necessary modifications, apply to a certificate of reasonable cost as if it were a certificate of reasonable value within the meaning of that section;
‘house’ includes any building or part of a building used or suitable for use as a dwelling and any outoffice, yard, garden or other land appurtenant to or usually enjoyed with that building or part of a building;
‘total floor area’ means the total floor area of a house measured in the manner referred to in section 4(2)(b) of the Housing (Miscellaneous Provisions) Act, 1979.
(2) A lease shall not be a qualifying lease for the purposes of section 372P, 372Q or 372R if the terms of the lease contain any provision enabling the lessee or any other person, directly or indirectly, at any time to acquire any interest in the house to which the lease relates for a consideration less than that which might be expected to be given at that time for the acquisition of the interest if the negotiations for that acquisition were conducted in the open market at arm's length.
(3) A house shall not be a qualifying premises for the purposes of section 372P, 372Q or 372R if—
(a) it is occupied as a dwelling by any person connected with the person entitled, in relation to the expenditure incurred on the construction of, conversion into, or, as the case may be, refurbishment of, the house, to a deduction under section 372P(2), 372Q(4) or 372R(2), as the case may be, and
(b) the terms of the qualifying lease in relation to the house are not such as might have been expected to be included in the lease if the negotiations for the lease had been at arm's length.
(4)(a) A house shall not be a qualifying premises for the purposes of section 372P unless it complies with such conditions, if any, as may be determined by the Minister for the Environment and Local Government from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses.
(b) A house shall not be a qualifying premises for the purposes of section 372Q or 372R unless it complies with such conditions, if any, as may be determined by the Minister for the Environment and Local Government from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) Act, 1979, in relation to standards for improvements of houses and the provision of water, sewerage and other services in houses.
(5) A house shall not be a qualifying premises for the purposes of section 372P, 372Q or 372R unless—
(a) persons authorised in writing by the Minister for the Environment and Local Government for the purposes of those sections are permitted to inspect the house at all reasonable times on production, if so requested by a person affected, of their authorisations, and
(b) throughout the period of any qualifying lease related to that premises, the house is used as the sole or main residence of the lessee in relation to that qualifying lease.
(6) For the purposes of sections 372P to 372R, references in those sections to the construction of, conversion into, or refurbishment of, any premises shall be construed as including references to the development of the land on which the premises is situated or which is used in the provision of gardens, grounds, access or amenities in relation to the premises and, without prejudice to the generality of the foregoing, as including in particular—
(a) demolition or dismantling of any building on the land,
(b) site clearance, earth moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works,
(c) walls, power supply, drainage, sanitation and water supply, and
(d) the construction of any outhouses or other buildings or structures for use by the occupants of the premises or for use in the provision of amenities for the occupants.
(7) (a) For the purposes of determining, in relation to any claim under section 372P(2), 372Q(4) or 372R(2), as the case may be, whether and to what extent expenditure incurred on the construction of, conversion into, or refurbishment of, a qualifying premises is incurred or not incurred during the qualifying period, only such an amount of that expenditure as is properly attributable to work on the construction of, conversion into, or refurbishment of, the premises actually carried out during the qualifying period shall be treated as having been incurred during that period.
(b) Where by virtue of subsection (6) expenditure on the construction of, conversion into, or refurbishment of, a qualifying premises includes expenditure on the development of any land, paragraph (a) shall apply with any necessary modifications as if the references in that paragraph to the construction of, conversion into, or refurbishment of, the qualifying premises were references to the development of such land.
(8) (a) For the purposes of sections 372P and 372Q other than the purposes mentioned in subsection (7)(a), expenditure incurred on the construction of, or, as the case may be, conversion into, a qualifying premises shall be deemed to have been incurred on the date of the first letting of the premises under a qualifying lease.
(b) For the purposes of section 372R other than the purposes mentioned in subsection (7)(a), relevant expenditure incurred in relation to the refurbishment of a qualifying premises shall be deemed to have been incurred on the date of the commencement of the relevant period, in relation to the premises, determined as respects the refurbishment to which the relevant expenditure relates.
(9) For the purposes of sections 372P to 372R, expenditure shall not be regarded as incurred by a person in so far as it has been or is to be met, directly or indirectly, by the State, by any board established by statute or by any public or local authority.
(10) Section 555 shall apply as if a deduction under section 372P(2), 372Q(4) or 372R(2), as the case may be, were a capital allowance and as if any rent deemed to have been received by a person under section 372P(5), 372Q(7) or 372R(5), as the case may be, were a balancing charge.
(11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 372P, 372Q or 372R (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.
Non-application of relief in certain cases and provision against double relief.
372T.— (1) Notwithstanding the preceding provisions of this Chapter, sections 372M, 372N and 372O shall not apply in relation to any building or structure in use for the purposes of a trade, or any activity treated as a trade, where the number of individuals employed or engaged in the carrying on of the trade or activity amounts to or exceeds 250.
(2) Where relief is given by virtue of any provision of this Chapter in relation to capital expenditure or other expenditure incurred on, or rent payable in respect of, any building, structure or premises, relief shall not be given in respect of that expenditure or that rent under any other provision of the Tax Acts.”,
and
(b) by the insertion after Schedule 8 of the following:
“Section 372L.
SCHEDULE 8A
Description of Qualifying Rural Areas
PART 1
Description of qualifying rural areas of Cavan
The District Electoral Divisions of Arvagh, Springfield, Killashandra, Milltown, Carrafin, Grilly, Kilconny, Belturbet Urban, Ardue, Carn, Bilberry, Diamond, Doogary, Lissanover, Ballymagauran, Ballyconnell, Bawnboy, Templeport, Benbrack, Pedara Vohers, Tircahan, Swanlinbar, Kinawley, Derrynananta, Dunmakeever, Dowra, Derrylahan, Tuam, Killinagh, Eskey, Teebane, Scrabby, Loughdawan, Bruce Hall, Drumcarban, Corr, Crossdoney and Killykeen.
PART 2
Description of qualifying rural areas of Leitrim
The administrative county of Leitrim.
PART 3
Description of qualifying rural areas of Longford
The administrative county of Longford.
PART 4
Description of qualifying rural areas of Roscommon
The District Electoral Divisions of Ballintober, Castleteheen, Carrowduff, Kilbride North, Lissonuffy, Killavackan, Termonbarry, Roosky, Kilglass North, Kilglass South, Bumlin, Cloonfinlough, Killukin (in Roscommon Rural District), Strokestown, Annaghmore, Tulsk, Coolougher, Ballinlough, Kiltullagh, Cloonfower, Artagh South, Artagh North, Ballaghaderreen, Edmondstown, Loughglinn, Buckill, Fairymount, Castlereagh, Frenchpark, Bellangare, Castleplunket, Baslick, Breedoge, Altagowlan, Lough Allen, Ballyfarnan, Keadue, Aghafin, Ballyformoyle, Crossna, Kilbryan, Boyle Rural, Boyle Urban, Tivannagh, Rushfield, Tumna North, Tumna South, Killukin (in Boyle No. 1 Rural District), Oakport, Rockingham, Danesfort, Cloonteem, Kilmore, Elia, Ballygarden, Aughrim East, Aughrim West, Creeve (in Boyle No. 1 Rural District), Creeve (in Roscommon Rural District), Elphin, Rossmore, Cloonyquinn, Ogulla, Mantua, Lisgarve, Kilmacumsy, Kilcolagh, Estersnow, Croghan, Killummod, Cregga, Cloonygormican, Kilbride South, Kilgefin, Cloontuskert, Drumdaff and Kilteevan.
PART 5
Description of qualifying rural areas of Sligo
The District Electoral Divisions of Ballintogher East, Ballynakill, Lisconny, Drumfin, Ballymote, Cloonoghill, Leitrim, Tobercurry, Kilturra, Cuilmore, Kilfree, Coolavin, Killaraght, Templevanny, Aghanagh, Kilmactranny, Ballynashee, Shancough, Drumcolumb, Riverstown, Lakeview, Bricklieve, Drumrat, Toomour, Kilshalvy, Killadoon, Streamstown, Cartron, Coolaney, Owenmore, Temple, Annagh, Carrickbannagher, Collooney and Ballintogher West.”.
PART 2
Customs and Excise
Chapter 1
Vehicle Registration Tax
Interpretation (Chapter 1).
78.—In this Chapter “the Act of 1992” means the Finance Act, 1992.
Amendment of section 130 (interpretation) of Act of 1992.
79.—Section 130 (as amended by the Finance (No. 2) Act, 1992) of the Act of 1992 is hereby amended by the insertion in the definition of “mechanically propelled vehicle” after “adapted and used for invalids” of “or a vehicle as respects which the Commissioners are satisfied that it is not capable of being propelled mechanically”.
Amendment of section 132 (charge of excise duty) of Act of 1992.
80.—As respects vehicle registration tax charged, levied and paid as on and from the 1st day of January, 1998, section 132 of the Act of 1992 is hereby amended in subsection (3) (inserted by the Finance (No. 2) Act, 1992)—
(a) in paragraph (a), by the substitution of “28 per cent.” for “29.25 per cent.” (inserted by section 85 of the Finance Act, 1994), and
(b) in paragraph (b), by the substitution of “22.5 per cent.” for “23.2 per cent.” (inserted by section 85 of the Finance Act, 1994).
Amendment of section 134 (permanent reliefs) of Act of 1992.
81.—Section 134 of the Act of 1992 is hereby amended—
(a) in subsection (11) (inserted by section 54 of the Finance Act, 1993), by the addition of the following proviso to paragraph (b):
“Provided that for the purposes of subsections (11) to (14) a vehicle shall not include a vehicle hired, lent or otherwise given or arranged by an authorised person as a replacement vehicle for a vehicle either being repaired or due to be repaired by him or on his behalf and not previously declared under subsection (11).”,
(b) by the substitution of the following subsection for subsection (13) (inserted by section 54 of the Finance Act, 1993):
“(13) A repayment to a person under subsection (11) shall not be made—
(a) where a vehicle has travelled less than 5,000 miles from the date of its declaration for registration,
(b) where a vehicle is removed from hire within 3 months of the date of its declaration for registration,
(c) where a vehicle is removed from hire prior to the 31st day of August in the year of its declaration for registration,
(d) where a vehicle is not at a premises used by the person for the purpose of carrying on the business of hiring vehicles under short-term self-drive contracts within 10 working days of the date of its declaration for registration,
(e) where any vehicle registration tax or value-added tax payable by the person by the date of repayment has not been paid, or
(f) in respect of a vehicle on which motor vehicle excise duty under the Order of 1979 has been paid prior to the 1st day of January, 1991.”,
and
(c) in subsection (15) (inserted by section 54 of the Finance Act, 1993) by the insertion of the following paragraph after paragraph (a):
“(aa) the vehicle or motor-cycle, as the case may be, has been kept and used for the purpose of demonstration for a period of not less than 3 months from the date of registration, and”.
Amendment of section 139 (offences and penalties) of Act of 1992.
82.—Section 139 of the Act of 1992 is hereby amended in subsection (3)—
(a) by the deletion of “or” where it last occurs in paragraph (e),
and
(b) by the insertion of the following paragraph after paragraph (e):
“(ee) to be in possession of the vehicle if it is a converted vehicle in relation to which particulars of the conversion have not been declared in accordance with section 131 or a converted vehicle in relation to which particulars of the conversion have been so declared but vehicle registration tax has not been paid on the declaration unless he is an authorised person, or”.
Chapter 2
Miscellaneous
Interpretation (Chapter 2).
83.—In this Chapter “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Amendment of provisions relating to refreshment houses licences.
84.—The Refreshment Houses (Ireland) Act, 1860, is hereby amended—
(a) in section 8 (as amended by section 96 of, and the Sixth Schedule to, the Finance (1909-10) Act, 1910), by the deletion of the following:
“Provided always, that no licence to sell foreign wine by retail to be consumed on the premises shall be granted for any refreshment house which, with the premises belonging thereto and occupied therewith, shall be under the value of eight pounds a year, nor for any refreshment house situated in any city, borough, town or place containing a population exceeding ten thousand according to the then last Parliamentary census, if such refreshment house, with the premises belonging thereto and occupied therewith, shall be under the value of fifteen pounds a year; and”,
and
(b) in section 13 (as amended by section 50(2)(b) of the Finance Act, 1989), by the deletion of “, and the net annual value of such house, according to the valuation thereof last made for poor law purposes under the laws then in force” and by the deletion of “or not of the annual value required by this Act,”.
Amendment of section 21 (hours of business in registered premises) of Betting Act, 1931.
85.—Section 21(1) of the Betting Act, 1931, is hereby amended as on and from the 1st day of April, 1999, by the substitution of the following subsection for subsection (1):
“(1) Registered premises shall not be opened or kept open for the transaction of business at any time on any Christmas Day, Good Friday or Easter Sunday and in the case of any other day—
(a) from the 1st day of September in any year to the 31st day of March in the following year, at any time before the hour of seven o'clock in the morning and after the hour of half past six o'clock in the evening of such other day, and
(b) from the 1st day of April in any year to the 31st day of August in that year, at any time before the hour of seven o'clock in the morning and after the hour of ten o'clock in the evening of such other day.”.
Increase in duty on bookmaker's premises registration certificate.
86.—The duty of excise imposed by section 18 of the Finance Act, 1931, on the registration, or on the renewal of the registration, under the Betting Act, 1931, of any premises in which the business of bookmaking is carried on shall be charged, levied and paid, as on and from the 1st day of December, 1999, at the rate of £300 in lieu of the rate specified at reference number 5 in Part IV of the Sixth Schedule to the Finance Act, 1992, and accordingly from that date the reference, opposite that reference number in column 4 (operative date), to the 1st day of December, 1992, shall be construed as a reference to the 1st day of December, 1999, and the reference, opposite that reference number in column 5 (rate of duty), to £200 shall be construed as a reference to £300.
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975.
87.—(1) Section 43 of the Finance Act, 1975, is hereby amended in paragraph (aa) (inserted by section 74(2) of the Finance Act, 1980) of subsection (7) by the substitution of “Fridays, Saturdays, Sundays and holidays” for “Saturdays, Sundays and holidays” in both places where it occurs.
(2) (a) Subsection (1) shall apply with effect from the 1st day of May, 1998, in respect of a gaming machine licence, of the type referred to in section 43(7)(aa) of the Finance Act, 1975, granted on or after that date under section 43(4) of the Finance Act, 1975.
(b) In respect of a gaming machine licence, of the type referred to in section 43(7)(aa) of the Finance Act, 1975, granted before the 1st day of May, 1998, under section 43(4) of the Finance Act, 1975, which is a subsisting licence at that date, subsection (1) shall apply with effect from that date for the balance of the period for which such licence remains in force.
Amendment of section 123 (rates of duty) of Finance Act, 1992.
88.—(1) Section 123 of the Finance Act, 1992, is hereby amended in the proviso (inserted by section 88 of the Finance Act, 1994) to paragraph (c) (inserted by section 70 of the Finance Act, 1993) by the substitution of “Fridays, Saturdays, Sundays and public holidays” for “Saturdays, Sundays and public holidays”.
(2) (a) Subsection (1) shall apply with effect from the 1st day of May, 1998, in respect of an amusement machine licence, of the type referred to in section 123(c) of the Finance Act, 1992, granted on or after that date under section 122 of the Finance Act, 1992.
(b) In respect of an amusement machine licence, of the type referred to in section 123(c) of the Finance Act, 1992, granted before the 1st day of May, 1998, under section 122 of the Finance Act, 1992, which is a subsisting licence at that date, subsection (1) shall apply with effect from that date for the balance of the period for which such licence remains in force.
Hydrocarbons.
89.—(1) In this section—
“the Act of 1988” means the Finance Act, 1988;
“the Act of 1997” means the Finance Act, 1997.
(2) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11(1) of the Order of 1975, shall, in lieu of the rate specified in subsection (2) of section 82 of the Act of 1997, be charged, levied and paid, as on and from the 4th day of December, 1997, at the rate of £361.36 per 1,000 litres.
(3) The rebate of duty on mineral hydrocarbon light oil provided for in subsection (3) of section 56 of the Act of 1988, shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (2) of this section has been paid on or after the 4th day of December, 1997, be calculated at the rate of £66.92 per 1,000 litres.
(4) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in subsection (4) of section 82 of the Act of
1997, the said subsection (4) shall apply as on and from the 4th day of December, 1997, as if the reference therein to subsection (2) of the said section 82, were a reference to subsection (2) of this section.
Amendment of section 21 (duties on hydrocarbon oil) of Finance Act, 1935.
90.—(1) Section 21 of the Finance Act, 1935, is hereby amended—
(a) in subsection (15)—
(i) in the definition of “motor vehicle” (as amended by section 84(6) of the Finance Act, 1994) by the insertion after “on roads,” of “including any vehicle which is designed, constructed or modified to be suitable for traction on a road by a mechanically propelled vehicle,”, and
(ii) by the insertion after the interpretation of “mobile well drilling equipment” (inserted by the said section 84(6)) of the following definition:
“the expression ‘fuel tank’ means any tank in or on a motor vehicle which is used or is capable of being used to supply fuel for combustion in the engine of the motor vehicle for the purposes of propulsion or of another motor vehicle which can provide traction for such purposes;”,
and
(b) by the insertion of the following subsection after subsection (15):
“(16) For the purposes of the definition of ‘fuel tank’ in subsection (15) of this section, it shall be presumed, until the contrary is shown, that a tank is capable of being used to supply fuel for combustion in the engine of a motor vehicle for the purposes of propulsion if there are any outlets from the tank other than—
(a) those which are permanently and solely connected to and for the sole supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or
(b) those which are solely for the purpose of discharging fuel from an oil road tanker to a vessel or tank separate from such oil tanker.”.
(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.
Amendment of section 731 (exemption from rates) of Merchant Shipping Act, 1894.
91.—Section 731 of the Merchant Shipping Act, 1894, is hereby amended by the addition of the following proviso:
“Provided that no such exemption shall be allowed in respect of excise duty on any hydrocarbon oil.”.
Amendment of paragraph 8 of Order of 1975.
92.—Paragraph 8 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (4) (inserted by Regulation 17 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)):
“(4) In this paragraph ‘cider and perry’ means cider and perry exceeding 1.2% vol. but not exceeding 22% vol. obtained from the fermentation of apple or pear juice and without the addition of any other alcoholic liquor or any liquor or substance which—
(i) imparts colour or flavour, and
(ii) in the opinion of the Revenue Commissioners, significantly alters the character of the product from what it otherwise would be.”.
Deferment of duty on spirits.
93.—Paragraph 4 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (3) as amended by Regulation 4 of the European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980 (S.I. No. 405 of 1980):
“(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—
(a) in case the duty is payable on a day in the month of December in any year not later than the 20th day of that month, the last day of that month in the same year, or
(b) in any other case, the last day of the month succeeding the month in which the duty is payable.”.
Tobacco products.
94.—(1) In this section and in Schedule 7—
“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977;
“the Act of 1997” means the Finance Act, 1997;
“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), by Regulations 26 and 29 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992) and by section 86 of the Act of 1997.
(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in the Seventh Schedule to the Act of 1997, be charged, levied and paid, as on and from the 4th day of December, 1997, at the several rates specified in Schedule 7.
Amendment of section 103 (interpretation (Chapter II)) of Finance Act, 1992.
95.—Section 103 (as amended by Regulation 7(a) of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)) of the Finance Act, 1992, is hereby amended in subsection (1) by the substitution of the following definition for the definition of “Community”:
“‘Community’ means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories:
(a) in the case of Germany, the Island of Heligoland and the territory of Büsingen,
(b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano,
(c) in the case of the United Kingdom, the Channel Islands,
(d) in the case of Greece, Mount Athos,
(e) in the case of Spain, the Canary Islands, Ceuta and Melilla,
(f) in the case of France, the overseas Departments of the Republic, and
(g) in the case of Finland, the Åland Islands;”.
Amendment of section 111 (accompanying documents) of Finance Act, 1992.
96.—Section 111 (as amended by Regulation 11 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992) and by section 100 of the Finance Act, 1995) of the Finance Act, 1992, is hereby amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) With the exception of excisable products—
(a) referred to in subsection (2) of section 106, and
(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107,
excisable products, in the course of delivery—
(i) from another Member State to any person in the State,
(ii) from any person in the State to any person in another Member State,
(iii) from the State through another Member State to a place of destination in the State,
(iv) through the State from another Member State to a place of destination in that Member State,
(v) from one Member State through the State to another Member State,
(vi) to the State from another Member State in a case where exemption from excise duty applies under section 113(1), and
(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,
shall, at all times while within the State during the course of such delivery, be accompanied by a document (in this Chapter referred to as ‘an accompanying document’).”,
and
(b) by the insertion after subsection (2A) (inserted by the Finance Act, 1995) of the following subsection:
“(2B) Where excisable products are dispatched under a duty-suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under subsection (1) of section 113, such person shall take all reasonable steps to ensure that, in addition to the accompanying document, a certificate (to be known as ‘the exemption certificate’) is dispatched with and accompanies the said excisable products in the course of their delivery.”.
Treatment of losses.
97.—Section 114 of the Finance Act, 1992, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) Losses, other than those referred to in subsection (1), and any shortages of excisable products under a duty-suspension arrangement shall be liable to excise duty at the rate in operation at the time such losses or shortages occurred, as established to the satisfaction of an officer, or at the time such losses or shortages came to the notice of an officer, and duty shall be payable immediately and shall be charged, levied and paid in the prescribed manner by the person authorised to produce, process, hold, transport, deliver or receive (as the case may be) such excisable products.”.
General mutual assistance.
98.—Chapter II of Part II of the Finance Act, 1992, is hereby amended by the insertion of the following section after section 116:
“116A.— (1) In this section—
‘authorised officer’ means an officer authorised in writing by the Commissioners for the purposes of this section;
‘the Council Directive’ means Council Directive No. 77/799/EEC of 19 December 19771, as amended by Council Directive No. 79/1070/EEC of 6 December 19792 and Council Directive No. 92/12/EEC of 25 February 19923;
(2) (a) The Commissioners and authorised officers may disclose to the competent authorities of another Member State any information concerning excise duties required to be so disclosed by virtue of the Council Directive.
(b) Neither the Commissioners nor an authorised officer shall disclose any information in pursuance of the Council Directive unless satisfied that the competent authorities of the other Member State concerned are bound by, or have undertaken to observe, rules of confidentiality with respect to the information which are not less strict than those applying to it in the State.
(c) Nothing in this section shall permit the Commissioners or an authorised officer to authorise the use of information disclosed by virtue of the Council Directive to the competent authorities of another Member State other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of that State.”.
Mutual assistance for the recovery of claims.
99.—Chapter II of Part II of the Finance Act, 1992, is hereby amended by the insertion of the following section after section 116A (inserted by this Act)—
“116B.—(1) (a) In this section—
‘the Commission Directive’ means Commission Directive No. 77/794/EEC of 4 November 19771;
‘the Council Directive’ means Council Directive No. 76/308/EEC of 15 March 19762, as amended by Council Directive No. 79/1071/EEC of 6 December 19793 and Council Directive No. 92/12/EEC of 25 February 1992.
(b) A word or expression that is used in this section and is also used in the Council Directive or in the Commission Directive has, unless the contrary intention appears, the meaning in this section that it has in the Council Directive or the Commission Directive, as the case may be.
(2) The amount of excise duty specified in any request duly made pursuant to the Council Directive by an authority in another Member State for the recovery in the State of any amount claimed by such an authority pursuant to a claim referred to in Article 2 of the Council Directive shall be recoverable in any court of competent jurisdiction by the Minister for Finance and for the purposes of the foregoing the amount shall be regarded as being a debt due to that Minister, by the person against whom the claim is made by such an authority, in respect of a duty or tax under the care and management of the Commissioners or a simple contract debt due by such person to that Minister, as may be appropriate.
(3) The rules laid down in—
(a) Articles 4 to 12 and 14 to 17 of the Council Directive,
and
(b) Articles 2 to 21 of the Commission Directive,
shall apply in relation to claims in respect of excise duty referred to in Article 2 of the Council Directive which arise in another Member State and which are the subject of legal proceedings instituted under this section.
(4) In any legal proceedings instituted under this section any document which is in the form specified in Annex III to the Commission Directive and which purports to be authenticated in the manner specified in Article 11 of that Directive shall be received in evidence without proof of any seal or signature thereon or that any signatory thereto was the proper person to sign it, and such document shall, until the contrary is shown, be sufficient evidence of the facts therein stated.
(5) (a) Legal proceedings instituted under this section for the recovery of any sum shall be stayed if the defendant satisfies the court that legal proceedings relevant to his liability on the claim to which the proceedings so instituted relate are pending, or are about to be instituted, before a court, tribunal or other competent body in another Member State, but any such stay may be removed if the legal proceedings in such Member State are not prosecuted or instituted with reasonable expedition.
(b) In any legal proceedings instituted under this section it shall be a defence for the defendant to show that a final decision on the claim to which the proceedings relate has been given in his favour by a court, tribunal or other body of competent jurisdiction in another Member State, and, in relation to any part of a claim to which such legal proceedings relate, it shall be a defence for the defendant to show that such a decision has been given in relation to that part of the claim.
(c) No question shall be raised in any legal proceedings instituted under this section as to the defendant's liability on the claim to which the proceedings relate except as provided in paragraph (b) of this subsection.
(d) For the purposes of this section legal proceedings shall be regarded as pending so long as an appeal may be brought against any decision in the proceedings and for these purposes a decision against which no appeal lies or against which an appeal lies within a period which has expired without an appeal having been brought shall be regarded as being a final decision.”.
Amendment of section 87A (obligation to answer certain questions, detention and arrest) of Finance Act, 1995.
100.—Section 87A (inserted by the Finance Act, 1997) of the Finance Act, 1995, is hereby amended by the substitution in paragraph (b) of subsection (3) of “such member may arrest the person without warrant” for “such officer may arrest the person without warrant”.
Taking of samples and analysis (customs and excise).
101.—(1) In this section—
“agency” means the State Laboratory and any other body or person designated by the State Chemist or the Commissioners for the purpose of this section to analyse, test or examine a sample forwarded to such agency;
“the Commissioners” means the Revenue Commissioners;
“functions” includes powers and duties;
“officer” means an officer of the Commissioners;
“owner”, in relation to goods, includes a person in charge of or in possession of the goods;
“prescribed” means prescribed by regulations made by the Commissioners under subsection (14);
“record” means a record in, or capable of being read in, a legible form;
“the State Chemist” means the head of the State Laboratory or the person for the time being duly exercising the functions of the State Chemist or a person appointed under subsection (11) to carry out the functions of the State Chemist under this section.
(2) This section shall apply to samples of any goods taken by an officer under the laws relating to customs or the laws relating to excise where the officer considers that any of the samples may, subsequently, be required to be analysed, tested or examined by an agency for the purpose of deciding whether any proceedings should be instituted under those laws or, where it has been so decided, for the purpose of such proceedings.
(3) Where subsection (2) applies, the officer shall—
(a) where the owner or the owner's representative is present, inform him or her of the goods in respect of which the officer intends to take samples, and
(b) in respect of the goods concerned take, where possible, at least 2 samples or otherwise a single sample thereof and
(i) seal each sample, or
(ii) where already packaged in a container suitable for sealing, seal, in respect of each such sample, the container in which it is packaged, or
(iii) where appropriate in the circumstances, place each sample in a separate container and seal each such container.
(4) Before sealing a sample or container under subsection (3)(b), the officer concerned shall satisfy himself or herself that the sample or the container (as the case may be) is in a condition suitable for sealing.
(5) One of the samples of goods to which subsection(3)(b) relates shall—
(a) where subsection (3)(a) also applies, be offered to the owner of the goods or the owner's representative and such person may choose the sample to be given to him or her, and
(b) in any other case, be given to the owner of the goods, or the owner's representative, upon request made—
(i) having regard to the nature of the sample, including any perishable nature, within a reasonable period, or
(ii) within 3 months,
of the sample being sealed in accordance with subsection (3)(b), whichever first occurs, but nothing in this paragraph shall be construed as preventing the sample being so given upon a request made subsequently:
Provided that this subsection shall not apply where the samples relate to goods all of which have been detained or seized under the laws relating to customs or the laws relating to excise.
(6) Where an officer decides that a sample to which subsection (3)(b) relates is to be analysed, tested or examined by an agency in accordance with this section, an officer shall, as soon as practicable, forward it or cause it to be forwarded to an agency.
(7) Where a sample to which this section relates has been forwarded to the State Laboratory for the purpose of being analysed, tested or examined by an agency, the State Chemist may have it analysed, tested or examined by either—
(a) the State Laboratory, or
(b) an agency designated under subsection (10),
and where the State Chemist decides that paragraph (b) should apply to a sample, he or she shall, as soon as practicable, forward it or cause it to be forwarded to that agency.
(8) Where a sample is taken, sealed, offered to the owner or the owner's representative, stored, given to the owner or the owner's representative, forwarded or caused to be forwarded to an agency by an officer each such officer shall keep a record thereof, and a record of any other matter that may be prescribed for the purpose of this subsection.
(9) Every agency to which this section relates, shall, upon receipt of a sample, check whether it, or the container in which it is received, has a seal and, if it has, that the seal is intact and shall keep a written record thereof as well as a record of the receipt, storage and of any other matter that may be prescribed for the purpose of this subsection.
(10) The State Chemist and the Commissioners may each designate in writing one or more than one body or person for the purpose of this section to analyse, test or examine a sample forwarded to such body or person, or a class of specified samples or samples generally and each such body or person shall be an agency for the purposes of this section.
(11) (a) Without prejudice to the exercise at any time by the State Chemist of his or her functions under this section, the State Chemist may authorise in writing one or more than one person employed in the State Laboratory to carry out those functions, and any such authorisation shall continue until revoked by the State Chemist for the time being or the person so authorised ceases to be employed in the State Laboratory.
(b) The functions of the Commissioners to designate one or more than one agency for the purposes of this section may be exercised by any officer duly authorised in writing to carry out those functions.
(12) Where in any proceedings under the laws relating to customs or under the laws relating to excise there is produced a document which purports to be—
(a) a designation in writing under subsection (10) or a certificate signed by the State Chemist, by one of the Commissioners or by a person authorised under paragraph (a) or (b) of subsection (11) that a body or person is an agency for the purposes of this section in respect of a specified sample, a class of specified samples or samples generally (as the case may be),
(b) an authorisation in writing under paragraph (a) or (b) of subsection (11) or a certificate signed by the State Chemist or a Commissioner that a person is authorised to carry out the functions referred to in the said paragraph (a) or (b), as appropriate,
(c) a certificate from the State Laboratory or other agency certifying—
(i) that the agency concerned received the sample or container concerned with its seal unbroken or that it had no seal,
(ii) that the sample concerned was analysed, tested or examined, as the case may be, and
(iii) the conclusions, results or facts to be deduced from such analysis, test or examination, as the case may be,
then, until the contrary is shown, such document shall be sufficient evidence of the facts stated therein without proof of any signature or seal on it or that any signatory was a proper person to sign or authenticate the seal on it.
(13) Where a document has been issued under subsection (12), it shall be presumed, until the contrary is shown, that the provisions of either or both subsections (6) and (7), as appropriate, have been complied with in respect of the sample concerned.
(14) The Commissioners may make regulations for the purpose of giving effect to this section.
(15) In any proceedings under the laws relating to customs or under the laws relating to excise, nothing in this section shall be construed as preventing from being duly produced, otherwise than in accordance with the other provisions of this section, evidence of—
(a) the taking of a sample of goods under those laws, or
(b) any conclusions, results or facts deduced from any analysis, test or examination, as the case may be, of such a sample.
Transmission of samples for analysis.
102.—(1) In this section “agency”, “officer”, “the State Chemist” and “the Commissioners” have the same meaning as they have in section 101.
(2) Where, under the laws relating to customs or under the laws relating to excise, a sample is taken by an officer and it is decided to send it to an agency to be analysed, tested or examined and where the provisions of section 101 do not apply, an officer or the State Chemist may forward it or cause it to be forwarded to such agency.
Institution of proceedings under Customs Acts, etc.
103.—Notwithstanding anything to the contrary in the Customs Acts or otherwise, an order of the Revenue Commissioners shall not be required for the commencement or continuance of proceedings under those Acts.
1O.J. No. L336 of 27 December 1977, p.15
2O.J. No. L331 of 27 December 1979, p.8
3O.J. No. L76 of 23 March 1992, p.1
1O.J. No. L333 of 24 December 1977, p.ll
PART 3
Value-Added Tax
Interpretation (Part 3).
104.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1992” means the Finance Act, 1992;
“the Act of 1997” means the Finance Act, 1997.
Amendment of section 3 (supply of goods) of Principal Act.
105.—Section 3 of the Principal Act is hereby amended in subsection (1) by the substitution of the following paragraph for paragraph (f)—
“(f) the appropriation of goods by a taxable person for any purpose other than the purpose of his business or the disposal of goods free of charge by a taxable person where—
(i) tax chargeable in relation to those goods—
(I) upon their purchase, intra-Community acquisition or importation by the taxable person, or
(II) upon their development, construction, assembly, manufacture, production, extraction or application under paragraph (e),
as the case may be, was wholly or partially deductible under section 12, or
(ii) the ownership of those goods was transferred to the taxable person in the course of a transfer of a business or part thereof and that transfer of ownership was deemed not to be a supply of goods in accordance with subsection (5)(b), and”.
Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
106.—Section 4 of the Principal Act is hereby amended by the insertion of the following subsections after subsection (8) (inserted by the Act of 1997):
“(9) Where a disposal of an interest in immovable goods is chargeable to tax and where those goods have not been developed since the date of the disposal of that interest (hereafter referred to in this subsection as ‘the taxable interest’) any disposal of an interest in those goods after that date by a person other than the person who acquired the taxable interest shall, for the purposes of this Act, be deemed to be a supply of immovable goods to which subsection (6) applies.
(10) (a) Where a disposal of an interest in immovable goods is chargeable to tax and the person who acquires that interest is obliged to pay rent to another person (hereafter referred to in this subsection as ‘the landlord’) under the terms and conditions laid down in respect of that interest, the landlord—
(i) shall, notwithstanding the provisions of section 8, be deemed not to be a taxable person in respect of transactions in relation to those immovable goods other than—
(I) supplies of those immovable goods on which tax is chargeable in accordance with the provisions of this section, or
(II) supplies of other goods or services effected for consideration by the landlord, or
(III) post-letting expenses in respect of that interest,
(ii) shall not be entitled to deduct tax in respect of transactions in relation to those immovable goods other than—
(I) supplies of those immovable goods on which tax is chargeable in accordance with the provisions of this section other than subsection (4), or
(II) supplies of other goods or services effected for consideration by the landlord, or
(III) post-letting expenses in respect of that interest,
(iii) shall be deemed, where that landlord is not the person who made the disposal of the interest, to be a taxable person in respect of post-letting expenses in relation to that interest and shall in relation to those post-letting expenses be entitled to deduct tax, in accordance with section 12, as if those post-letting expenses were for the purposes of the landlord's taxable supplies.
(b) For the purposes of this subsection post-letting expenses in relation to an interest in immovable goods are expenses which the landlord incurs—
(i) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax but does not include transactions the obligation to perform which is not reflected in the consideration on which tax was charged on the disposal of that interest, or
(ii) which directly relate to the collection of rent arising under the contract referred to in subparagraph (i), or
(iii) which directly relate to a review of rent where the terms and conditions of the contract referred to in subparagraph (i) provide for such a review, or
(iv) which directly relate to the exercise of an option to extend the interest or to exercise a break–clause in relation to that interest where the terms and conditions of the contract referred to in subparagraph (i) provide for such an option or such a break-clause,
but do not include any expenses relating to goods or services of the type specified in section 12(3).”.
Amendment of section 5 (supply of services) of Principal Act.
107.—Section 5 of the Principal Act is hereby amended—
(a) in subsection (6)—
(i) by the insertion in paragraph (dd) (inserted by the Act of 1997) after “a telecommunications service” of “, or a telephone card as defined in subsection (6A),”,
(ii) by the insertion of the following paragraph after paragraph (dd):
“(ddd) The place of supply of a telecommunications service or of a telephone card as defined in subsection (6A) shall be deemed, for the purposes of this Act, to be the State when that service is supplied by a taxable person from an establishment in the State and it is received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, and it is effectively used and enjoyed in the State.”,
(iii) by the insertion in paragraph (e) (inserted by the Finance Act, 1986) after “specified in the Fourth Schedule” of “with the exception of the supply of services referred to in paragraphs (ddd) and (ee) in the circumstances specified in those paragraphs respectively and”, and
(iv) by the insertion of the following paragraph after paragraph (e):
“(ee) The place of supply of services of the description specified in paragraph (v) of the Fourth Schedule shall be deemed, for the purposes of this Act, to be the State, when those services are supplied by a person in the course or furtherance of business established in the State and they are received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, and they are effectively used and enjoyed in the State.”,
and
(b) by the insertion of the following subsection after subsection (6):
“(6A) (a) Subject to paragraph (b), where the supply of a telephone card is taxable within the State and that telephone card is subsequently used outside the Community for the purpose of accessing a telecommunications service, the place of supply of that telecommunications service shall be deemed to be outside the Community and the supplier of that telephone card shall be entitled, in the taxable period within which that supplier acquires proof that that telephone card was so used outside the Community, to a reduction of the tax payable by that supplier in respect of the supply of that telephone card, by an amount calculated in accordance with paragraph (c).
(b) Where the supply of a telephone card is taxable in the State and the person liable for the tax on that supply is a person referred to in section 8(2)(a) who—
(i) is not entitled to a deduction, in accordance with section 12, of all of the tax chargeable in respect of that supply, or
(ii) is entitled to a deduction, in accordance with section 12, of the tax chargeable in respect of that supply because that card was acquired for the purposes of resale,
and that telephone card is subsequently used outside the Community for the purpose of accessing a telecommunications service, the place of supply of that telecommunications service shall be deemed to be outside the Community and the person who is taxable in respect of that supply of that telephone card shall be entitled, in the taxable period within which that person acquires proof that that telephone card was so used outside the Community, to a reduction of the tax payable in respect of that supply of that telephone card to the extent that that telephone card was so used.
(c) For the purposes of this subsection the amount of the reduction referred to in paragraph (a) shall be calculated as follows:
(A − B) × | C ______ C + 100 |
where—
A equals the tax inclusive price charged by the supplier for that part of the right contained in the telephone card which was consumed in accessing the telecommunications service which was deemed to be supplied outside the Community,
B equals the tax inclusive price charged to the supplier for that part of the right contained in the telephone card which was consumed in accessing the telecommunications service which was deemed to be supplied outside the Community, and
C is the percentage rate of tax chargeable on the supply of the telephone card at the time of that supply by that supplier.
(d) Where a telephone card is used to access a telecommunications service, the value of the telephone card so used shall, for the purposes of section 10(2), be disregarded.
(e) In this subsection ‘telephone card’ means a card or a means other than money which confers a right to access a telecommunications service and for which, when the card or other means is supplied to a person other than for the purposes of resale, the supplier is entitled to a consideration in respect of the supply and for which the user of that card or other means is not liable for any further charge in respect of the receipt of the telecommunications service accessed by means of that card or other means.”.
Amendment of section 8 (taxable persons) of Principal Act.
108.—Section 8 of the Principal Act is hereby amended in subsection (3)—
(a) in paragraph (a):
(i) by the insertion of the following subparagraph after subparagraph (i):
“(ia) goods being livestock semen, the total consideration has not exceeded and is not likely to exceed £40,000 and, in calculating that total consideration, supplies of livestock semen to—
(I) any other farmer licensed as an artificial insemination centre in accordance with the provisions of the Live Stock (Artificial Insemination) Act, 1947, or
(II) a taxable person over whom that farmer exercises control,
shall be disregarded, or”,
(ii) by the substitution in subparagraph (iii) (inserted by the Act of 1997) of “services specified in subparagraph (i) and either or both of goods of the type specified in subparagraph (ia) and goods of the type specified in subparagraph (ii) supplied in the circumstances set out in that subparagraph” for “services and goods specified in subparagraph (i) and (ii)”,
(iii) by the insertion of “or” at the end of subparagraph (iii), and
(iv) by the insertion of the following after subparagraph (iii):
“(iv) goods of the type specified in subparagraph (ia) and goods of the type specified in subparagraph (ii) supplied in the circumstances set out in that subparagraph, the total consideration has not exceeded and is not likely to exceed £40,000,”,
(b) in subparagraph (ia) (inserted by the Act of 1997) of the proviso thereto by the insertion after “paragraph (a)(i)” of “, (a)(ia)”.
Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
109.—Section 10 of the Principal Act is hereby amended in subsection (6) by the insertion after “goods or services” of “, other than telecommunications services,”.
Amendment of section 11 (rates of tax) of Principal Act.
110.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1992) by the substitution in paragraph (f) of “3.6 per cent” for “3.3 per cent.” (inserted by the Act of 1997).
Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
111.—Section 12 of the Principal Act is hereby amended—
(a) by the insertion in subsection (1)(b)(iii) after “outside the State” of “, other than services consisting of the hiring out of motor vehicles (as defined in subsection (3)(b)) for utilisation in the State,”, and
(b) by the substitution in subsection (2) of “sections 20(1A) and 20(5)” for “section 20(1A)”.
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
112.—Section 12A (inserted by the Value-Added Tax (Amendment) Act, 1978) of the Principal Act is hereby amended in subsection (1) by the substitution of “3.6 per cent” for “3.3 per cent.” (inserted by the Act of 1997).
Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
113.—Section 13 of the Principal Act is hereby amended in subsection (3)(c) by the substitution of “or in respect of motor vehicles (as defined in section 12(3)(b))” for “or in respect of means of transport”.
Amendment of section 20 (refund of tax) of Principal Act.
114.—Section 20 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (4):
“(4) (a) In relation to any taxable period ending before the 1st day of May, 1998, no refund shall, subject to paragraph (b), be made under this section or any other provision of this Act or regulations unless a claim for that refund is made within the period of ten years from the end of the taxable period to which the claim relates.
(b) In relation to any taxable period commencing on or after the 1st day of May, 1998, and on or after the 1st day of May, 1999, in relation to any other taxable period, no refund shall be made under this section or under any other provision of this Act or regulations unless a claim for that refund is made within the period of six years from the end of the taxable period to which that claim relates.”,
and
(b) by the substitution of the following subsection for subsection (5) (inserted by the Act of 1992):
“(5)(a) Where, due to a mistaken assumption in the operation of the tax, whether that mistaken assumption was made by a taxable person, any other person or the Revenue Commissioners, a person accounts for an amount of tax for which that person was not properly accountable, hereafter referred to in this subsection as the ‘overpaid amount’, that person may claim a refund of the overpaid amount and the Revenue Commissioners shall, subject to the provisions of this subsection, refund to the claimant the overpaid amount unless that refund would result in the unjust enrichment of the claimant.
(b) Unjust enrichment of the claimant for the purposes of this section means the refund to a claimant of an overpaid amount or any part of an overpaid amount in circumstances where the cost of such overpaid amount or part thereof was, for practical purposes, passed on by the claimant to other persons in the price charged by the claimant for goods or services supplied by the claimant.
(c) Where, in relation to any claim under paragraph (a), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under paragraph (a) as it would result in the unjust enrichment of the claimant the Revenue Commissioners shall, notwithstanding the provisions of paragraph (a), refund to the claimant out of the amount withheld, the amount quantified at paragraph (d)(iii) which would appropriately compensate the claimant for any loss of profits due to the mistaken assumption made in the operation of the tax, where the Revenue Commissioners are satisfied that the conditions in paragraph (d) have been met.
(d) The conditions referred to in paragraph (c), are that the claimant must—
(i) establish, based on an economic analysis which takes into account the price elasticity of demand of the goods or services supplied by the claimant, that the claimant's business has suffered a loss of turnover due to the mistaken assumption made in the operation of the tax,
(ii) quantify the extent of that loss,
(iii) quantify the extent of the claimant's loss of profits due to that loss of turnover.
(e) Where, in relation to any claim under paragraph (a), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under paragraph (a) as it would result in the unjust enrichment of the claimant the Revenue Commissioners shall, notwithstanding the provisions of paragraph (a), refund to the claimant that part of the withheld amount which the claimant has undertaken to repay to the persons to whom the cost of the overpaid amount was passed on where they are satisfied that the claimant has adequate arrangements in place to identify and repay those persons.
(f) Where a claimant receives a refund in accordance with paragraph (e) and fails to repay the persons concerned at the latest by the thirtieth day next following the payment by the Revenue Commissioners of that refund, then any amount not so repaid shall, for the purposes of this Act, be treated as if it were tax due by the claimant for the taxable period within which that day falls.”.
Amendment of section 30 (time limits) of Principal Act.
115.—Section 30 of the Principal Act is hereby amended in subsection (4) by the substitution of the following paragraphs for paragraph (a):
“(a) (i) In relation to any taxable period ending before the 1st day of May, 1998, an estimation or assessment of tax under section 22 or 23 may, subject to subparagraph (ii), be made at any time not later than ten years after the end of the taxable period to which the estimate or assessment relates or, where the period in respect of which the estimate or assessment is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period.
(ii) In relation to any taxable period commencing on or after the 1st day of May, 1998, and on or after the 1st day of May, 1999, in relation to any other taxable period, an estimation or assessment of tax under section 22 or 23 may be made at any time not later than six years after the end of the taxable period to which the estimate or assessment relates or, where the period in respect of which the estimate or assessment is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period.
(aa) Notwithstanding paragraphs (a)(i) and (a)(ii) in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimate or assessment as aforesaid may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.”.
Amendment of Second Schedule to Principal Act.
116.—The Second Schedule to the Principal Act is hereby amended—
(a) by the insertion of the following paragraph after paragraph (vb) (inserted by the Finance Act, 1993):
“(vc) the supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft used by a transport undertaking operating for reward chiefly on international routes;”,
and
(b) by the substitution of the following paragraph for paragraph (xva) (inserted by the Finance Act, 1982):
“(xva) printed books and booklets including atlases but excluding—
(a) newspapers, periodicals, brochures, catalogues and programmes,
(b) books of stationery, cheque books and the like,
(c) diaries, organisers, yearbooks, planners and the like the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,
(d) albums and the like, and
(e) books of stamps, of tickets or of coupons.”.
Amendment of Sixth Schedule to Principal Act.
117.—The Sixth Schedule (inserted by the Act of 1992) to the Principal Act is hereby amended—
(a) by the insertion of the following paragraphs after paragraph (xia) (inserted by the Act of 1997):
“(xib) animal insemination services;
(xic) livestock semen;
(xid) live poultry and live ostriches;”,
and
(b) by the substitution of the following paragraph for paragraph (xii):
“(xii) printed matter consisting of:
(a) newspapers and periodicals;
(b) brochures, leaflets and programmes;
(c) catalogues, including directories, and similar printed matter;
(d) maps, hydrographic and similar charts;
(e) printed music other than in book or booklet form;
but excluding:
(i) other printed matter wholly or substantially devoted to advertising,
(ii) the goods specified in subparagraphs (b) to (e) of paragraph (xva) of the Second Schedule, and
(iii) any other printed matter;”.
PART 4
Stamp Duties
Amendment of section 54 (meaning of “conveyance on sale”) of Stamp Act, 1891.
118.—Section 54 of the Stamp Act, 1891, is hereby amended by the substitution of “upon the sale or compulsory acquisition thereof” for “upon the sale thereof”.
Amendment of section 59 (certain contracts to be chargeable as conveyances on sale) of Stamp Act, 1891.
119.—(1) Section 59 of the Stamp Act, 1891, is hereby amended by the insertion of the following subsection after subsection (6):
“(7) In subsection (1) ‘stock, or marketable securities’ does not include a share warrant issued in accordance with the provisions of section 88 of the Companies Act, 1963.”.
(2) This section shall apply to contracts or agreements for the sale of share warrants entered into on or after the 4th day of March, 1998.
Amendment of First Schedule to Stamp Act, 1891.
120.—The heading “BILL OF EXCHANGE or PROMISSORY NOTE” in the First Schedule to the Stamp Act, 1891, is hereby amended—
(a) by the substitution for “drawn in the State of the following: | 7p” |
“Where drawn on an account in the State | 7p |
In any other case: | |
Where drawn or made in the State | 7p”; |
and
(b) by the insertion of the following exemptions:
“(10) Direct debits and standing orders.
(11) Bill drawn on an account outside the State.”.
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.
121.—(1) Section 92 of the Finance Act, 1982, is hereby amended in subsection (1) by the substitution, in paragraph (c) of the definition of “excluded amount”, of “classes I, II, III, IV, V, VI, VII, VIII and IX” for “class VII”.
(2) Subsection (8) (inserted by the Finance Act, 1984) of section 92 of the Finance Act, 1982, is hereby repealed.
Amendment of section 203 (stamp duty in respect of cash cards) of Finance Act, 1992.
122.—Section 203 of the Finance Act, 1992, is hereby amended in subsection (2):
(a) by the substitution in subparagraph (B) of paragraph (II) of the proviso of “paragraph (a), (b) or (c), or” for “paragraph (a), (b) or (c),”, and
(b) by the insertion in the proviso of the following paragraph after paragraph (II):
“(III) if the cash card is a replacement for a cash card which is already included in the relevant statement,”.
Amendment of section 107 (relief for member firms) of Finance Act, 1996.
123.—(1) Section 107 of the Finance Act, 1996, is hereby amended in subsection (1) by the substitution of the following proviso for the proviso to that subsection:
“Provided that:
(a) if and to the extent that the member firm does not transfer those securities to a bona fide purchaser before the expiration of the period of one month from the date of transfer, hereinafter in this section referred to as ‘the specified period’, the member firm shall pay to the Commissioners within 14 days after the expiration of the specified period the amount of ad valorem duty which would have been chargeable on the transfer if this section had not been enacted;
(b) the member firm may, in relation to any such sale with a completion date not later than 30 days from the date of the contract for sale and prior to the date of the contract, elect to have such completion date treated as the date of the second-mentioned transfer referred to in paragraph (a) and, in that event, that completion date shall be deemed, for the purposes of paragraph (a), to be the date of that second-mentioned transfer.”.
(2) This section shall have effect as respects instruments executed on or after the date of the passing of this Act in pursuance of contracts for sale entered into on or after the date of the passing of this Act.
Interest on unpaid or overpaid stamp duty.
124.—(1) (a) This subsection applies to—
(i) section 15(1) (inserted by the Finance Act, 1991) of the Stamp Act, 1891,
(ii) section 69(2) (inserted by the Finance Act, 1979) of the Finance Act, 1973,
(iii) sections 16(6) and 17(5)(b) of the Finance (No. 2) Act, 1981,
(iv) sections 91(6) and 92(6) of the Finance Act, 1982,
(v) section 90(6) of the Finance Act, 1983,
(vi) section 97(6) of the Finance Act, 1984,
(vii) section 55(6) of the Finance Act, 1985,
(viii) sections 92(6) and 93(6) of the Finance Act, 1986,
(ix) section 48(6) of the Finance Act, 1987,
(x) section 64(6) of the Finance Act, 1988,
(xi) section 64(6) of the Finance Act, 1989,
(xii) sections 108(6), 109(5) and 113(4) of the Finance Act, 1990,
(xiii) section 89(6) of the Finance Act, 1991,
(xiv) sections 200(6) and 203(6) of the Finance Act, 1992,
(xv) section 112(6) of the Finance Act, 1994,
(xvi) sections 142(6) and 150(3) of the Finance Act, 1995, and
(xvii) section 107(2) of the Finance Act, 1996.
(b) Where any interest to which this subsection applies is chargeable, for any period commencing on or after the date of the passing of this Act, in respect of stamp duty due to be paid whether before, on or after such date, such interest shall be chargeable at the rate of 1 per cent per month or part of a month in the case of interest which, but for this paragraph, would be chargeable at the rate of 1.25 per cent per month or part of a month, or 15 per cent per annum, as the case may be, specified in those sections and those sections shall have effect as if the rate of 1 per cent per month or part of a month were substituted for the rate so specified.
(2) As respects any month, or part of a month, commencing on or after the date of the passing of this Act, section 69 of the Finance Act, 1973, is hereby amended by the substitution in paragraph (ii) of the second proviso to subsection (1) for “9 per cent. per annum” of “6 per cent per annum”.
(3) As respects any month, or part of a month, commencing on or after the date of the passing of this Act, section 112 of the Finance Act, 1990, is hereby amended—
(a) in subsection (3)(b) by the substitution for “one per cent.” of “0.5 per cent”, and
(b) in subsection (6) by the substitution for “one per cent.” of “0.5 per cent”.
Repeals (Part 4).
125.—Each enactment mentioned in column (2) to Schedule 8 to this Act is hereby repealed to the extent specified opposite that mention in column (3) of that Schedule.
PART 5
Capital Acquisitions Tax
Amendment of section 117 (reduction in estimated market value of certain dwellings) of Finance Act, 1991.
126.—(1) The Finance Act, 1991, is hereby amended by the substitution of the following section for section 117:
“117.—(1) In so far as an inheritance consists of a house or the appropriate part of a house—
(a) at the date of the inheritance, and
(b) at the valuation date,
and is taken by a successor who, at the date of the inheritance, is a lineal ancestor, a lineal descendant (other than a child, or a minor child of a deceased child), a brother or a sister, or a child of a brother or of a sister, of the disponer, and
(i) has resided continuously with the disponer in the house or, where that house has directly or indirectly replaced other property, in that house and in that other property, for periods which together comprised—
(I) in the case where the successor is a brother or a sister of the disponer and has, at the date of the inheritance, attained the age of 55 years, the 5 years immediately preceding the date of the inheritance, and
(II) in any other case, the 10 years immediately preceding the date of the inheritance, and
(ii) is not beneficially entitled in possession to any other house or the appropriate part of any other house,
the estimated market value of the house or the appropriate part of the house shall, notwithstanding anything to the contrary in section 15 of the Principal Act, be reduced by 80 per cent or £150,000, whichever is the lesser:
Provided that where the house or the appropriate part of the house comprised in the inheritance is, on both of those dates, agricultural property within the meaning of section 19(1) of the Principal Act and the successor is, at the valuation date and after taking the inheritance, a farmer within the meaning of that section, the provisions of this section shall not apply.
(2) In this section—
‘appropriate part’, in relation to a house, has the meaning assigned to it in relation to property by subsection (5) of section 5 of the Principal Act;
‘house’ means a building, or a part of a building used by the disponer as his main or only dwelling together with its garden or grounds of an ornamental nature.”.
(2) This section shall have effect in relation to inheritances taken on or after the 3rd day of December, 1997.
Amendment of section 117 (interest on tax) of Finance Act, 1993.
127.—(1) Section 117 of the Finance Act, 1993, is hereby amended—
(a) in paragraph (b), by the substitution of “one per cent” for “one and one-quarter per cent.”, and
(b) in paragraph (c), by the substitution of “one per cent” for “one and one-quarter per cent.”.
(2) This section shall have effect in relation to probate tax due before, on or after the date of the passing of this Act where the period in respect of which interest is to be charged, or a discount falls to be made, commences on or after that date.
Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994.
128.—Section 134 of the Finance Act, 1994, shall have effect and be deemed always to have had effect as if the following subsections were substituted for subsection (7):
“(7) Where, in relation to a gift or an inheritance—
(a) relevant business property consisting of shares in or securities of a company are comprised in the gift or inheritance on the valuation date, and
(b) property consisting of a business, or interest in a business, not falling within section 127(4) (hereinafter in this section referred to as ‘company business property’) is on that date beneficially owned by that company or, where that company is a holding company of one or more companies within the same group, by any company within that group,
that company business property shall, for the purposes of subsection (1), be excluded property in relation to those shares or securities unless it would, apart from section 127(3), have been relevant business property if—
(i) it had been the subject matter of that gift or inheritance, and
(ii) it had been comprised in the disposition for the periods during which it was in the beneficial ownership of that first-mentioned company or of any member of that group, while being such a member, or actually comprised in the disposition.
(8) In ascertaining whether or not company business property complies with paragraphs (i) and (ii) of subsection (7), the provisions of section 129 shall, with any necessary modifications, apply to that company business property as to a case to which subsection (1) of section 129 relates.”.
Conditions before appeal may be made.
129.—(1) The Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion of the following section after section 52 of that Act:
“52A.—No appeal shall lie under section 51 or 52 until such time as the person aggrieved by the decision or assessment (as the case may be) complies with section 36(2) in respect of the gift or inheritance in relation to which the decision or assessment is made, as if there were no time-limit for complying with section 36(2) and that person were a person primarily accountable for the payment of tax by virtue of section 35(1) and required by notice in writing by the Commissioners to deliver a return.”.
(2) This section shall have effect in relation to gifts or inheritances taken on or after the 12th day of February, 1998.
PART 6
Miscellaneous
Capital Services Redemption Account.
130.—(1) In this section—
“the 1997 amending section” means section 164 of the Finance Act, 1997;
“capital services” has the same meaning as it has in the principal section;
“the forty-eighth additional annuity” means the sum charged on the Central Fund under subsection (4);
“the principal section” means section 22 of the Finance Act, 1950.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1998, subsection (4) of the 1997 amending section shall have effect with the substitution of “£95,826,511” for “£94,679,697”.
(3) Subsection (6) of the 1997 amending section shall have effect with the substitution of “£72,545,813” for “£72,772,950”.
(4) A sum of £120,289,536 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1998.
(5) The forty-eighth additional annuity shall be paid into the Capital Services Redemption Account in such manner and at such times in the relevant financial year as the Minister for Finance may determine.
(6) Any amount of the forty-eighth additional annuity, not exceeding £92,457,250 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the forty-eighth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Interest payments by certain deposit takers.
131.—(1) The Taxes Consolidation Act, 1997, is hereby amended—
(a) in section 256(1), by the substitution of the following paragraph for paragraph (a) of the definition of “appropriate tax”:
“(a) in the case of a relevant deposit or relevant deposits held in a special savings account, at the rate of 20 per cent, and”,
and
(b) in section 891, by the insertion of the following subsection after subsection (1):
“(1A) (a) In this subsection, ‘credit union’ means a society registered under the Credit Union Act, 1997, including a society deemed to be so registered under section 5(3) of that Act.
(b) This section shall not apply in relation to any interest paid or credited by a credit union in respect of money received or retained by it.”.
(2) (a) Paragraph (a) of subsection (1) shall apply as on and from the 6th day of April, 1998.
(b) Paragraph (b) of subsection (1) shall apply as respects chargeable periods (within the meaning of section 321(2) of the Taxes Consolidation Act, 1997) beginning on or after the 1st day of October, 1997.
Tax clearance for criminal legal aid scheme.
132.—The Criminal Justice (Legal Aid) Act, 1962, is hereby amended, in section 10(1), by the addition of the following after paragraph (c):
“(d) (i) a requirement that a solicitor who has notified a county registrar in accordance with the Criminal Justice (Legal Aid) Regulations, 1965 (S.I. No. 12 of 1965), of his willingness to act for persons to whom legal aid certificates are granted must, when required to do so by the Minister, furnish to the County Registrar a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997) in respect of that solicitor certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972, and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—
(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and
(II) the delivery of returns,
(ii) a requirement that a barrister, the willingness of whom to act for persons to whom legal aid certificates are granted has been notified to the Minister by the General Council of the Bar of Ireland in accordance with the Criminal Justice (Legal Aid) Regulations, 1965, must, when required to do so by the Minister, furnish to the Minister a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997) in respect of that barrister certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972, and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—
(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and
(II) the delivery of returns,
(e) the conditions that must be satisfied before a certificate referred to in paragraph (d) of this subsection may be issued by the Collector-General (within the meaning aforesaid),
(f) matters consequential on, or incidental to, a requirement or condition prescribed under paragraph (d) or (e) of this subsection (which may include a provision enabling the deletion from any list kept pursuant to regulations under this subsection of the name of a solicitor or barrister who has failed to comply with a requirement prescribed under the said paragraph (d)).”.
Interest on unpaid or overpaid taxes.
133.—(1) The Taxes Consolidation Act, 1997, is hereby amended—
(a) in sections 240(3)(a), 531(9) and 991(1) and paragraphs (a) and (b) of section 1080(1), by the substitution of “1 per cent” for “1.25 per cent” in each place where it occurs, and
(b) in section 953(7), by the substitution of “0.5 per cent” for “0.6 per cent”.
(2) The Finance Act, 1983, is hereby amended—
(a) in section 105(1), by the substitution of “1 per cent” for “1.25 per cent.”, and
(b) in section 107(2), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990 (S.I. No. 176 of 1990), by the substitution of “0.5 per cent” for “1.25 per cent.”.
(3) Section 46 of the Finance Act, 1978, is hereby repealed in so far as it relates to value-added tax.
(4) The Capital Acquisitions Tax Act, 1976, is hereby amended—
(a) in section 41(2), as construed by reference to section 43 of the Finance Act, 1978, by the substitution of “1 per cent” for “1.25 per cent.”, and
(b) in section 46(1), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990, by the substitution of “0.5 per cent” for “one per cent.”.
(5) The Wealth Tax Act, 1975, is hereby amended—
(a) in section 18(2), by the substitution of “1 per cent” for “1.5 per cent.”, and
(b) in section 22(2), by the substitution of “0.5 per cent” for “1.5 per cent.”.
(6) This section shall apply as respects interest chargeable or payable under—
(i) sections 240, 531, 953, 991 and 1080 of the Taxes Consolidation Act, 1997,
(ii) sections 105 and 107 of the Finance Act, 1983,
(iii) sections 41 and 46 of the Capital Acquisitions Tax Act, 1976,
(iv) sections 18 and 22 of the Wealth Tax Act, 1975, and
(v) section 21 of the Value-Added Tax Act, 1972,
for any month, or any part of a month, commencing on or after the date of the passing of this Act, in respect of an amount due to be paid or remitted or an amount due to be repaid or retained, as the case may be, whether before, on or after that date in accordance with those provisions.
Appeals.
134.—(1) Part 40 of the Taxes Consolidation Act, 1997, is hereby amended—
(a) in Chapter 1, by the insertion of the following section after section 944:
“Publication of determinations of Appeal Commissioners.
944A.—The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.”,
and
(b) in Chapter 2, by the insertion, in subsection (2) of section 945, of the following paragraph after paragraph (e):
“(ee) the publication of reports of determinations of the Appeal Commissioners,”.
(2) Section 25(2) of the Value-Added Tax Act, 1972, is hereby amended by the insertion of the following paragraph after paragraph (e):
“(ee) the publication of reports of determinations of the Appeal Commissioners;”.
(3) Section 52(5) of the Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v):
“(va) the publication of reports of determinations of the Appeal Commissioners;”.
(4) This section shall apply to appeals determined by the Appeal Commissioners after the date of the passing of this Act.
Amendment of Freedom of Information Act, 1997.
135.—The Freedom of Information Act, 1997, is hereby amended in the Third Schedule thereto by the addition to Part I at the end thereof—
(a) in column (1), of “No. 39 of 1997”,
(b) in column (2), of “Taxes Consolidation Act, 1997”, and
(c) in column (3), of “Section 857”.
Post-consolidation amendments.
136.—(1) The provisions of the Taxes Consolidation Act, 1997, referred to in Schedule 9 shall apply subject to the amendments specified in that Schedule.
(2) This section shall be deemed to have come into force on the 6th day of April, 1997.
Care and management of taxes and duties.
137.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
138.—(1) This Act may be cited as the Finance Act, 1998.
(2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part 2 (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part 3 shall be construed together with the Value-Added Tax Acts, 1972 to 1997, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1998.
(5) Part 4 shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part 5 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(7) Part 6 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corpor ation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1998, and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983, and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act and (so far as relating to wealth tax) shall be construed together with the Wealth Tax Act, 1975, and the enactments amending or extending that Act.
(8) Part 1 shall, save as is otherwise expressly provided therein, apply as on and from the 6th day of April, 1998.
(9) In relation to Part 3:
(a) sections 104, 110 and 112 and paragraph (a) of section 116 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1998;
(b) sections 107 and 109, paragraph (b) of section 116, paragraph (xid) of the Sixth Schedule to the Value-Added Tax Act, 1972, as inserted by paragraph (a) of section 117 and paragraph (b) of section 117 shall take effect as on and from the 1st day of May, 1998;
(c) section 108 and paragraphs (xib) and (xic) of the Sixth Schedule to the Value-Added Tax Act, 1972, as inserted by paragraph (a) of section 117 shall take effect as on and from the 1st day of July, 1998;
(d) the provisions of this Part, other than those specified in paragraphs (a), (b) and (c), shall have effect as on and from the date of passing of this Act.
(10) 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.
(11) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(12) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
SCHEDULE 1
Amendments Consequential on Changes in Personal Reliefs
As respects the year of assessment 1998-99 and subsequent years of assessment, the Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions:
(a) in section 461—
(i) in paragraph (a), by the substitution of “£6,300” for “£5,800”,
(ii) in paragraph (b), by the substitution of “£3,650” and “£6,300”, respectively, for “£3,400” and “£5,800”, and
(iii) in paragraph (c), by the substitution of “£3,150” for “£2,900”,
(b) in subsection (2) of section 462, by the substitution of “£2,650” and “£3,150”, respectively, for “£2,400” and “£2,900”,
(c) in section 465, by the substitution of “£800” for “£700” in each place where it occurs,
(d) in subsection (1) of section 467, by the substitution of “£8,500” for “£7,500” in each place where it occurs,
and
(e) in subsection (2) of section 468, by the substitution of “£1,000” for “£700” in each place where it occurs and of “£2,000” for “£1,600”.
SCHEDULE 2
Provisions Amending Principal Act in Consequence of a Change in the Currency of Certain States
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.
1. In section 79(1), after paragraph (b) there shall be inserted the following paragraph:
“(c) For the purposes of this section a gain or loss arising to a company which results directly from a change in a rate of exchange shall include a gain or loss which results directly from an event which substitutes for the currency of a State another currency of that State where the other currency, as a result of the event, becomes the functional currency (within the meaning of section 402) of the company.”.
2. In section 80(1), in the definition of “specified rate”, for paragraph (a) there shall be substituted the following paragraph:
“(a) the rate known as the 3 month European Interbank Offered Rate, or”.
3. In section 110(1), in the definition of “qualifying asset”, in paragraph (a), for subparagraph (i) there shall be substituted the following subparagraph:
“(i) which consists of, or of an interest in or a contractual right to, any loan, lease, trade or consumer receivable or other debt or receivable whether secured or unsecured, and”.
4. In section 133(13)—
(a) in paragaph (b), for “the rate known as the 3 month Dublin Interbank Offered Rate on Irish pounds (in this subsection referred to as the “3 month Dublin Interbank Offered Rate”) a record of which is maintained by the Central Bank of Ireland” there shall be substituted “the rate known as the 3 month European Interbank Offered Rate”,
(b) in paragraph (c)—
(i) in subparagraph (i),
and
(ii) in subparagraph (iii),
for “the 3 month Dublin Interbank Offered Rate” in each case, there shall be substituted “the rate known as the 3 month European Interbank Offered Rate”.
5. In section 402(1), after paragraph (c) there shall be inserted the following paragraphs:
“(d) In this section references to an amount having been incurred in, or computed in terms of, a currency other than the functional currency of a company shall not include a reference to an amount having been incurred in, or computed in terms of, the currency of a state, which currency has been substituted by another currency of that state, where that other currency is the functional currency of the company.
(e) For the purposes of this section where at any time, in relation to a state, the currency (hereafter in this paragraph referred to as ‘the old currency’) is substituted by another currency, the representative rate of exchange of the currency of that state for the currency of another state at any previous time shall mean the representative rate of exchange of the old currency of that state for the currency of that other state.”.
6. In section 404(1)—
(a) in paragraph (a), in the definition of “relevant lease payment”, in paragraph (ii), for “a rate known as the Dublin Interbank Offered Rate and a record of which is kept by the Central Bank of Ireland” there shall be substituted “a rate known as the European Interbank Offered Rate”,
and
(b) in paragraph (b)(ii), for “the rate known as the 6 month Dublin Interbank Offered Rate and a record of which is maintained by the Central Bank of Ireland” there shall be substituted “the rate known as the 6 month European Interbank Offered Rate”.
7. In section 445, after subsection (2) there shall be inserted the following:
“(2A) An operation which would fall within any class or kind of operation specified in a certificate under subsection (2) to be a relevant trading operation but for the fact that it involves the currency of the State shall, with effect from the commencement of section 47 of the Finance Act, 1998, in relation to paragraph 7 of Schedule 2 to that Act, be deemed to fall within that class or kind of operation and to have been specified in that certificate as a relevant trading operation.”.
8. In section 446—
(a) after subsection (2) there shall be inserted the following:
“(2A) An operation which would fall within any class or kind of operation specified in a certificate under subsection (2) to be a relevant trading operation but for the fact that it involves the currency of the State shall, with effect from the commencement of section 47 of the Finance Act, 1998, in relation to paragraph 8 of Schedule 2 to that Act, be deemed to fall within that class or kind of operation and to have been specified in that certificate as a relevant trading operation.”,
and
(b) in subsection (7)(c)—
(i) for subparagraph (i) there shall be substituted the following subparagraph:
“(i) the provision for persons not ordinarily resident in the State of services which are of a type normally provided by a bank in the ordinary course of its trade,”,
(ii) in subparagraph (ii)—
(I) for clause (II) there shall be substituted the following clause:
“(II) international dealings in currencies and in futures, options and similar financial assets,”,
and
(II) for clause (III) there shall be substituted the following clause:
“(III) dealings in bonds, equities and similar instruments,”.
9. After section 541, there shall be substituted the following section:
“Treatment of debts on a change in currency.
541A.— (1) Where on any day a debt (to which section 541 does not apply by virtue of subsection (6) of that section) owed to a person in a currency other than Irish currency, becomes a debt in Irish currency as a result of the currency of a State being substituted by another currency, which other currency also on that day becomes Irish currency, then, subject to subsection (2), that debt shall be deemed, for the purposes of the Capital Gains Tax Acts, on the day preceding that day, to be disposed of by the person and immediately reacquired by the person at its market value.
(2) Notwithstanding any other provision of the Capital Gains Tax Acts, where in respect of a debt a chargeable gain accrues to a person by virtue of subsection (1), that chargeable gain shall be assessed and charged as if it were a chargeable gain which accrued to the person at the time of the disposal of the debt and shall not be assessed and charged otherwise.
(3) For the purposes of subsection (2), in relation to a debt owed to a person, the satisfaction of the debt or part of the debt shall be treated as a disposal of the debt or of that part at the time when the debt or that part is satisfied.”.
10. In section 552, after subsection (1) there shall be inserted the following subsection:
“(1A)(a) In this subsection ‘rate of exchange’ means a rate at which 2 currencies might reasonably be expected to be exchanged for each other by persons dealing at arm's length.
(b) For the purposes of subsection (1) where a sum allowable as a deduction was incurred in a currency other than the currency of the State, it shall be expressed in terms of the currency of the State by reference to the rate of exchange of the currency of the State for the other currency at the time that the sum was incurred.”.
SCHEDULE 3
Amendment of Principal Act in Consequence of Convention with United States of America relating to Double Taxation, etc.
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.
1. In section 44(1) in the definition of “relevant territory” there shall be deleted “the United States of America or”.
2. In section 168(1)—
(a) in paragraph (a)(ii)(II) there shall be deleted “of the United States of America or”, and
(b) in paragraph (b) there shall be deleted—
(i) the definition of “resident of the United States of America”, and
(ii) “, other than the United States of America,”.
3. In section 222(1)(b)—
(a) in subparagraph (i) there shall be deleted “of the United States of America or”, and
(b) in subparagraph (ii) there shall be deleted—
(i) the definition of “resident of the United States of America”, and
(ii) “other than the United States of America”.
4. In section 452—
(a) in subsection (1)—
(i) in paragraph (a) there shall be deleted the definition of “resident of the United States of America”, and
(ii) in paragraph (b) there shall be deleted “, other than the United States of America,”,
and
(b) in subsection (2)(c) there shall be deleted “of the United States of America or”.
5. In section 627(2)(a) there shall be substituted for the definition of “relevant territory” the following definition:
“‘relevant territory’ means a territory with the government of which arrangements having the force of law by virtue of section 826 have been made.”.
6. In section 690(2) there shall be deleted—
(a) in paragraph (c) “of the United States of America or”,
(b) “‘resident of the United States of America’ has the meaning assigned to it by the Convention set out in Schedule 25, and”, and
(c) “, other than the United States of America,”.
7. In section 730 for paragraph (b) there shall be substituted the following paragraph:
“(b) is not entitled to, or disclaims, by notice in writing to the appropriate inspector (within the meaning of section 950(1)), relief in respect of the distribution under arrangements made under section 826 as applied for corporation tax,”.
8. In section 826(1) there shall be deleted “833 to”.
9. In section 830 for subsection (2) there shall be substituted the following subsection:
“(2) This section shall apply to every territory other than a territory with the government of which arrangements are for the time being in force by virtue of section 826.”.
10. Sections 833 and 834 shall be deleted.
11. In Schedule 22 in paragraph 4(2) there shall be deleted “or 833”.
12. In Schedule 24 in the definition of “arrangements” in paragraph 1(1) there shall be deleted “or section 12 of the Finance Act, 1950”.
13. Schedule 25 shall be deleted.
SCHEDULE 4
Amendments Consequential on Changes in Amounts of Tax Credits in Respect of Distributions
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.
1. (a) In section 145(2) there shall be substituted for paragraph (b) the following paragraph:
“(b) The reference to certain tax credits in the definition of ‘B’ in paragraph (a) shall, in relation to distributions received by a company which makes a distribution to which this section applies, be construed—
(i) as a reference to such tax credits multiplied by .2295 in so far as they are tax credits in respect of distributions made before the 6th day of April, 1978, or made after the 5th day of April, 1983, and before the 6th day of April, 1988,
(ii) as a reference to such tax credits multiplied by .2883 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1978, and before the 6th day of April, 1983,
(iii) as a reference to such tax credits multiplied by .2626 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1988, and before the 6th day of April, 1989,
(iv) as a reference to such tax credits multiplied by .3178 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1989, and before the 6th day of April, 1991,
(v) as a reference to such tax credits multiplied by .3707 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1991, and before the 6th day of April, 1995,
(vi) as a reference to such tax credits multiplied by .4137 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1995, and before the 6th day of April, 1997, and
(vii) as a reference to such tax credits multiplied by .4649 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1997, and before the 3rd day of December, 1997.”.
(b) This paragraph shall apply as respects a distribution made or treated as having been made by a company on or after the 3rd day of December, 1997.
2. In section 729 there shall be substituted for subsection (7) the following subsection:
“(7) For the purposes of subsection (5)—
(a) where an accounting period begins before the 6th day of April, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 5th day of April, 1997, and another part beginning on the 6th day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods, and
(b) where an accounting period, including a part of an accounting period treated under paragraph (a) as a separate accounting period, begins before the 3rd day of December, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period, or the part of an accounting period, as the case may be, begins and ending on the 2nd day of December, 1997, and another part beginning on the 3rd day of December, 1997, and ending on the day on which the accounting period, or the part of an accounting period, as the case may be, ends and both parts shall be treated as separate accounting periods.”.
SCHEDULE 5
Abolition of Tax Credits
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions.
1. In section 136 in subsection (1) after “Where” there shall be inserted “, before the 6th day of April, 1999,”.
2. In section 139 in subsection (1) after “date” there shall be inserted “and before the 6th day of April, 1999,”.
3. In section 143:
(a) in subsection (2) after “distribution made” there shall be inserted “before the 6th day of April, 1999,”,
(b) in subsection (5) after “tax credit” there shall be inserted “, if any,”, and
(c) in subsection (7) after “50 per cent, and” there shall be inserted “, where the distribution is made before the 6th day of April, 1999,”.
4. In section 145 in subsection (1) after “relevant distribution’)” there shall be inserted “made before the 6th day of April, 1999, being a distribution”.
5. in section 147 in subsection (5)(a) after “recipient of a relevant distribution” there shall be inserted “made before the 6th day of April, 1999,”.
6. In section 150 in subsection (1) after “distribution made” there shall be inserted “before the 6th day of April, 1999,”.
7. In section 152 in subsection (1)(b) before “(whether” there shall be inserted “where the distribution is made before the 6th day of April, 1999,”.
8. For section 156 there shall be substituted the following section:
“Franked investment income and franked payments.
156.—(1) Income of a company resident in the State which consists of a distribution made by another company resident in the State shall be referred to in the Corporation Tax Acts as ‘franked investment income’ of the company, and the amount of the franked investment income of such a company shall be—
(a) in a case where the company is entitled to a tax credit in respect of the distribution, an amount equal to the aggregate of the amount or value of the distribution and the amount of the credit, and
(b) in any other case, the amount or value of the distribution.
(2) A reference in the Corporation Tax Acts to ‘a franked payment’ in relation to a company resident in the State which makes a distribution shall be construed as a reference to—
(a) in a case where a recipient of the distribution is entitled to a tax credit in respect of the distribution, the sum of the amount or value of the distribution and the amount of the tax credit, and
(b) in any other case, the amount or value of the distribution,
and references to any accounting or other period in which a franked payment is made are references to the period in which the distribution in question is made.”.
9. In section 157 in subsection (1) after “receives franked investment income” there shall be inserted “and the amount of that income is calculated in accordance with subsection (1) (a) of section 156”.
10. In section 158 in subsection (1) after “receives franked investment income” there shall be inserted “and the amount of that income is calculated in accordance with subsection (1)(a) of section 156”.
11. In section 159 after “this Chapter, where” there shall be inserted “before the 6th day of April, 1999,”.
SCHEDULE 6
Change in Rate of Corporation Tax: Further Provisions
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.
1. In section 26(4)(b) there shall be substituted for “31st day of December, 1998”, “31st day of December, 1997”.
2. In section 78(3)(c)(ii) there shall be substituted for “31st day of December, 1998”, “31st day of December, 1997”.
3. In subsection (2) of section 448—
(a) in paragraph (a) there shall be substituted for “twenty-six thirty-sixths”, “twenty-two thirty-seconds” as respects any accounting period beginning on or after the 1st day of January, 1998, and
(b) for paragraph (b) there shall be substituted the following paragraph:
“(b) Where a company which carries on a trade which consists of or includes the manufacture of goods claims and proves as respects a relevant accounting period (being an accounting period which falls wholly or partly into the period beginning on the 1st day of April, 1996, and ending on the 31st day of December, 1998) that during that accounting period any amount was receivable in respect of the sale in the course of the trade of goods, corporation tax payable by the company for that accounting period, in so far as it is referable to the income from the sale of those goods, shall be reduced—
(i) by twenty-eight thirty-eighths, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of January, 1996, and ending on the 31st day of March, 1997,
(ii) by twenty-six thirty-sixths, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, and
(iii) by twenty-two thirty-seconds, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 1998,
and the corporation tax referable to the income from the sale of those goods—
(I) shall, for the purposes of subparagraph (i), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of January, 1996, and ending on the 31st day of March, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
(II) shall, for the purposes of subparagraph (ii), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
(III) shall, for the purposes of subparagraph (iii), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the financial year 1998, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.”.
4. In Schedule 32—
(a) in paragraph 5—
(i) in subparagraph (2)—
(I) for the definition of “S” in clause (i) there shall be substituted the following:
“S is—
(A) as respects accounting periods beginning before the 1st day of April, 1997, 38/28,
(B) as respects accounting periods beginning on or after the 1st day of April,1997, and before the 1st day of January, 1998, 36/26, and
(C) as respects accounting periods beginning on or after the 1st day of January,1998, 32/22,”,
(II) for the definition of “S” in clause (ii) there shall be substituted the following:
“S is—
(I) as respects accounting periods beginning before the 1st day of April, 1997, 10/28,
(II) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 10/26, and
(III) as respects accounting periods beginning on or after the 1st day of January, 1998, 10/22.”,
and
(ii) in subparagraph (3) for clause (a) there shall be substituted the following clause:
“(a) For the purposes of subparagraph (2)—
(i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and
(ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,
(b) in paragraph 6—
(i) in subparagraph (2) for the definition of “S” in clause (ii) there shall be substituted the following—
“S is—
(a) as respects accounting periods beginning before the 1st day of April, 1997, 10/28,
(b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 10/26, and
(c) as respects accounting periods beginning on or after the 1st day of January, 1998, 10/22.”,
and
(ii) in subparagraph (3) for clause (a) there shall be substituted the following clause:
“(a) For the purposes of subparagraph (2)—
(i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as if they were separate accounting periods, and
(ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,
(c) in paragraph 16—
(i) for clauses (a) and (b) of subparagraph (3) there shall be substituted the following clauses:
“(a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,
(b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and
(c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent;”
and
(ii) for subparagraph (5) there shall be substituted the following subparagraph:
“(5) For the purposes of this paragraph—
(a) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and
(b) where an accounting period, including a period treated under clause (a) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,
and
(d) in paragraph 18—
(i) for clause (b) of subparagraph (4) there shall be substituted the following clause:
“(b) Subject to clause (c), relief for an accounting period shall be an amount determined by the formula—
(A − B) − (C − D)
where—
A is the amount of corporation tax which, apart from paragraph 16, this paragraph and section 448, is chargeable for the accounting period,
B is an amount determined by applying a rate equal to—
(a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,
(b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and
(c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent,
to the amount of the company's income for the accounting period,
C is the amount of corporation tax which, apart from paragraph 16, this paragraph and section 448, would be chargeable for the accounting period if the amount of the company's income for the accounting period were reduced by the appropriate amount, and
D is an amount determined by applying a rate equal to—
(a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,
(b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and
(c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent,
to the amount of the company's income for the accounting period as reduced by the appropriate amount.”,
and
(ii) in subparagraph (6) for clause (a) there shall be substituted the following clause:
“(a) For the purposes of this paragraph—
(i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and
(ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”.
SCHEDULE 7
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £65.01 per thousand together with an amount equal to 17.53 per cent of the price at which the cigarettes are sold by retail |
Cigars | £99.115 per kilogram |
Fine-cut tobacco for the rolling of cigarettes | £83.638 per kilogram |
Other smoking tobacco | £68.762 per kilogram |
SCHEDULE 8
Stamp Duty Enactments Repealed
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
11 Geo. 4 & 1 Will. 4, c. 68. | Carriers Act, 1830. | In section 3 the words “, which receipt shall not be liable to any stamp duty”. |
14 & 15 Vict., c. 93. | Petty Sessions (Ireland) Act, 1851. | Section 40. |
38 & 39 Vict., c. 82. | National School Teachers Residences (Ireland) Act, 1875. | Section 6. |
54 & 55 Vict., c. 39. | Stamp Act, 1891. | Section 6; In section 7 (inserted by the Finance Act, 1984) the words “of an amount not exceeding 7p” and the words “not appropriated by any word or words on the face of them to any particular description of instrument”; In section 8(1) the words “, or for any postal purpose,”; In section 9(1)(a) the words “or uses for any postal purpose”; Sections 10 and 23(3); In section 32 the words from “; and the expression ‘bill of exchange payable on demand’ includes—” to end of that section; In section 56 the words “or in perpetuity, or for any indefinite period not terminable with life” in subsection (2) and the whole of subsection (3); In section 77 the whole of subsections (3) and (4); Sections 83 and 84; In section 87(1) the words “, and a reconveyance, release, discharge, surrender, re-surrender, warrant to vacate, or renunciation of any such security,”; Section 115; In the First Schedule, under the heading “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES”, the whole of paragraph (1)(iii); Second Schedule. |
58 & 59 Vict., c. 16. | Finance Act, 1895. | Section 12. |
61 & 62 Vict., c. 46. | Revenue Act, 1898. | Sections 7(4) and 10(3). |
No. 28 of 1925. | ||
No. 25 of 1926. | ||
No. 27 of 1927. | In section 95 the words “, and also for the purposes of the exemption numbered 3 under the heading ‘Agreement or any memorandum of an agreement’ contained in the First Schedule to that Act”. | |
No. 39 of 1934. | ||
No. 22 of 1942. | ||
No. 21 of 1944. | In section 58 the whole of subsections (1) and (3). | |
No. 4 of 1945. | ||
No. 31 of 1945. | In section 5 the whole of subsections (1) and (2). | |
No. 33 of 1945. | ||
No. 10 of 1946. | ||
No. 33 of 1949. | In section 4 the whole of subsections (1) and (2). | |
No. 12 of 1950. | In section 67 the whole of subsections (1) and (3). | |
No. 11 of 1953. | ||
No. 10 of 1954. | ||
No. 5 of 1955. | ||
No. 24 of 1957. | Scholarship Exchange (Ireland and the United States of America) Act, 1957. | |
No. 30 of 1959. | Johnstown Castle Agricultural College (Amendment) Act, 1959. | |
No. 36 of 1959. | ||
No. 8 of 1962. | ||
No. 32 of 1963. | ||
No. 33 of 1963. | ||
No. 4 of 1966. | ||
No. 8 of 1966. | ||
No. 17 of 1966. | ||
No. 21 of 1969. | Subsections (2) (inserted by the Finance Act, 1976) and (2A) (inserted by the Finance Act, 1981) of section 49; In paragraph (a) of subsection (2B) (inserted by the Finance Act, 1996) of section 49 the words “Notwithstanding subsections (2) and (2A) of this section,” and “(apart from the said subsections (2) and (2A))”. | |
No. 4 of 1970. | ||
No. 14 of 1971. | ||
No. 21 of 1973. | ||
No. 27 of 1976. | In section 14 the words “stamp duty,”. | |
No. 30 of 1976. | ||
No. 4 of 1978. | ||
No. 32 of 1981. | ||
No. 11 of 1984. | ||
No. 9 of 1985. | ||
No. 18 of 1985. | ||
No. 15 of 1987. | ||
No. 34 of 1987. | ||
No. 18 of 1988. | ||
No. 28 of 1988. | ||
No. 9 of 1989. | ||
No. 10 of 1990. | In section 114 the words “In addition to the provisions of section 14 of the Family Home Protection Act, 1976 (which relates to exemption from stamp duty and certain fees on creation of a joint tenancy in a family home)”. | |
No. 31 of 1990. | ||
No. 13 of 1991. | Section 104(3)(a) (inserted by the Finance Act, 1992). | |
No. 30 of 1991. | ||
No. 9 of 1992. | In section 212(2)(a) the words “or section 14 of the Family Home Protection Act, 1976,”. | |
No. 15 of 1992. | ||
No. 16 of 1992. | ||
No. 19 of 1993. | ||
No. 18 of 1994. | ||
No. 25 of 1994. | ||
No. 28 of 1995. | ||
No. 35 of 1995. |
SCHEDULE 9
Post-Consolidation Amendments
The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.
1. In section 82(3), for “subsection (1)” there shall be substituted “subsection (2)”.
2. In section 109(3), for “section 83 or 709” there shall be substituted “section 83 or 707”.
3. In section 128(8), after “did not include the value of” there shall be inserted “the right assigned or released but did include the amount or value of”.
4. In section 140(4)(b), for “Subsection (2)” there shall be substituted “Subsection (3)”.
5. In section 279(1), the words “‘expenditure incurred on the construction of a building or structure’ excludes any expenditure within the meaning of section 270(2);” shall be deleted.
6. In section 346(7)(b)(ii), for “first sale” there shall be substituted “first purchase”.
7. In section 950(1), in the definition of “specified provisions” for “section 888(1)” there shall be substituted “section 888(2)”.
Uimhir 3 de 1998
AN tACHT AIRGEADAIS, 1998
RIAR NA nALT
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Léiriú
Alt | |
1. |
Cáin Ioncaim
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Chorparáide
Cáin Ghnóchan Caipitiúil.
Cáin Ioncaim agus Cáin Chorparáide: Faoisimh i leith Athnuachan agus Feabhsú Limistéar Uirbeach agus Tuaithe Áirithe.
76. | |
77. | Faoisimh i leith athnuachan agus feabhsú limistéar tuaithe áirithe. |
Custaim agus Mál
Cáin Cláraithe Feithiclí.
78. | |
79. | |
80. | |
81. | |
82. |
Ilghnéitheach.
Cáin Bhreisluacha.
Dleachtanna Stampa.
Cáin Fháltas Caipitiúil.
126. | Leasú ar alt 117 (margadhluach measta teaghaisí áirithe a laghdú) den Acht Airgeadais, 1991. |
127. | |
128. | Leasú ar alt 134 (luach sócmhainní eiscthe a eisiamh) den Acht Airgeadais, 1994. |
129. |
Ilghnéitheach.
130. | |
131. | |
132. | |
133. | |
134. | |
135. | |
136. | |
137. | |
138. |
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Forálacha ag Leasú an Phríomh-Achta de dhroim Athrú ar Airgeadra Stát Áirithe
Leasú ar an bPríomh-Acht de dhroim Coinbhinsiúin le Stáit Aontaithe Mheiriceá i ndáil le Cánachas Dúbailte, etc.
Leasuithe de dhroim Athruithe ar Mhéideanna Creidmheasanna Cánach i leith Dáiltí
Creidmheasanna Cánach a Dhíothú
Athrú ar an Ráta Cánach Corparáide: Forálacha Breise
Na Rátaí Dleachta Máil ar Tháirgí Tobac
Na hAchtacháin Dleachta Stampa a Aisghairtear
Leasuithe Iar-Chomhdhlúite
Na hAchtanna dá dTagraítear | |
An tAcht Talmhaíochta (Taighde, Oiliúint agus Comhairle), 1988 | |
Carriers Act, 1830 | 11Geo.4&1 Will.4, c.68 |
Achtanna na gCuideachtaí, 1963 go 1990 | |
An tAcht um Chomhar Creidmheasa, 1997 | 1997, Uimh. 15 |
An tAcht um Tháirgí Déiríochta (Forálacha Ilghnéitheacha), 1973 | |
An tAcht um Údarás Forbartha Dugthailte Bhaile Átha Cliath, 1997 | 1997, Uimh. 7 |
An tAcht um Institiúid Teicneolaíochta Bhaile Átha Cliath, 1992 | 1992, Uimh. 15 |
An tAcht Fuinnimh (Forálacha Ilghnéitheacha), 1995 | 1995, Uimh. 35 |
Finance Act, 1895 | 58 & 59Vict., c.16 |
Finance (1909-10) Act, 1910 | 10 Edw.7 & 1 Geo. 5, c. 8 |
An tAcht Airgeadais, 1991 | 1991, Uimh. 13 |
An tAcht Airgeadais, 1992 | 1992, Uimh. 9 |
An tAcht Airgeadais (Uimh. 2), 1992 | 1992, Uimh. 28 |
An tAcht Airgeadais, 1993 | 1993, Uimh. 13 |
An tAcht Airgeadais, 1994 | 1994, Uimh. 13 |
An tAcht Airgeadais, 1995 | 1995, Uimh. 8 |
An tAcht Airgeadais, 1996 | 1996, Uimh. 9 |
An tAcht Airgeadais, 1997 | 1997, Uimh. 22 |
An tAcht um Binse Cúitimh i ndáil le Heipitíteas C, 1997 | 1997, Uimh. 34 |
An tAcht um Fhorbairt Tionscail (Leasú), 1991 | 1991, Uimh. 30 |
An tAcht um Fhorbairt Tionscail, 1995 | 1995, Uimh. 28 |
An tAcht um Thionscal Rásaíochta Capall na hÉireann, 1994 | 1994, Uimh. 18 |
Acht Choláiste Talmhaíochta Chaisleán Bhaile Sheonach (Leasú), 1959 | |
Acht Choláiste Talmhaíochta Chaisleán Bhaile Sheonach, 1945 | |
Na hAchtanna um Údaráis Áitiúla (Deontais Ardoideachais), 1968 go 1992 | |
Na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1993 | |
Merchant Shipping Act, 1894 | 57&58 Vict., c.60 |
Acht an Bhainne (Soláthar a Rialáil), 1994 | 1994, Uimh. 25 |
An tAcht um an nGníomhaireacht Foirgníochta Náisiúnta Teoranta, 1963 | |
National School Teachers Residences (Ireland) Act, 1875 | 38&39Vict., c.82 |
Petty Sessions (Ireland) Act, 1851 | 14&15Vict., c. 93 |
An tAcht Bóthair Iarainn (Sean-Oifigigh agus Seana-Sheirbhísigh), 1926 | |
Refreshment Houses (Ireland) Act, 1860 | 23&24Vict., c.107 |
Revenue Act, 1898 | 61&62Vict., c.46 |
An tAcht um Scoláireachtaí a Mhalairtiú (Éire agus Stáit Aontaithe Mheiriceá), 1957 | |
An tAcht um Chuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta, 1959 | |
An tAcht Leasa Shóisialaigh (Comhdhlúthú), 1993 | 1993, Uimh. 27 |
Stamp Act, 1891 | 54&55Vict., c.39 |
An tAcht Comhdhlúite Cánacha, 1997 | 1997, Uimh. 39 |
Na hAchtanna Cánach Breisluacha, 1972 go 1997 | |
Uimhir 3 de 1998
AN tACHT AIRGEADAIS, 1998
[An tiontú oifigiúil]
ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHTANNA ÁIRITHE CUSTAM AGUS IONCAIM INTÍRE (LENA nÁIRÍTEAR MÁL), DO LEASÚ AN DLÍ A BHAINEANN LE CUSTAIM AGUS IONCAM INTÍRE (LENA nÁIRÍTEAR MÁL) AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS. [27 Márta, 1998]
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:
CUID 1
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil 1
Léiriú
Léiriú.
1.—Sa Chuid seo, ciallaíonn “an Príomh-Acht” an tAcht Comhdhlúite Cánacha, 1997.
Caibidil 2
Cáin Ioncaim
Leasú ar fhorálacha a bhaineann le díolúine ó cháin ioncaim.
2.—Maidir leis an mbliain mheasúnachta 1998-99 agus le blianta measúnachta dá éis, leasaítear leis seo an Príomh-Acht—
(a) in alt 187, trí “£8,200” agus “£4,100”, faoi seach, a chur in ionad “£8,000” agus “£4,000” i bhfo-alt (1), agus
(b) in alt 188, i bhfo-alt (2)—
(i) trí “£10,000” agus “£11,000”, faoi seach, a chur in ionad “£9,200” agus “£10,400”, i mír (a), agus
(ii) trí “£5,000” agus “£5,500”, faoi seach, a chur in ionad “£4,600” agus “£5,200”, i mír (b),
agus tá na fo-ailt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) San alt seo, ciallaíonn “an méid sonraithe”, faoi réir fho-alt (2)— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 461(a), £8,200, agus (b) in aon chás eile, £4,100. (2) San alt seo, ciallaíonn “an méid sonraithe”, faoi réir alt 187(2)— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 461 (a), £10,000; ach má bhí an phearsa aonair nó céile na pearsan aonair 75 bliana d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, ciallaíonn “an méid sonraithe” £11,000, agus (b) in aon chás eile, £5,000; ach má bhí an phearsa aonair 75 bliana d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, ciallaíonn “an méid sonraithe” £5,500. |
Athrú ar na rátaí cánach ioncaim.
3.—Leasaítear leis seo alt 15 den Phríomh-Acht, maidir leis an mbliain mheasúnachta 1998-99 agus le blianta measúnachta dá éis, tríd an Tábla seo a leanas a chur in ionad an Tabla a ghabhann leis an alt sin:
“AN TÁBLA | |||||
CUID 1 | |||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £10,000 | ... | ... | ... | 24 faoin gcéad | an ráta caighdeánach |
An fuílleach | ... | ... | ... | 46 faoin gcéad | an t-ard-ráta |
CUID 2 | |||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £20,000 | ... | ... | ... | 24 faoin gcéad | an ráta caighdeánach |
An fuílleach | ... | ... | ... | 46 faoin gcéad | an t-ard-ráta |
”.
Faoisimh phearsanta.
4.—(1) I gcás go mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain mheasúnachta 1998-99 nó d'aon bhliain mheasúnachta dá éis i leith faoisimh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún (2) sin, an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sin sa cholún (2) sin.
AN TÁBLA | |||||
An fhoráil reachtúil | An méid a bheidh le hasbhaint as ioncam iomlán don bhliain 1997-98 | An méid a bheidh le hasbhaint as ioncam iomlán don bhliain 1998-99 agus do bhlianta dá éis | |||
(1) | (2) | (3) | |||
£ | £ | ||||
An Príomh-Acht: | |||||
alt 461 | |||||
(duine pósta) | ... | ... | ... | 5,800 | 6,300 |
(baintreach ar sa bhliain mheasúnachta a d'éag a chéile nó | |||||
a céile) | ... | ... | ... | 5,800 | 6,300 |
(baintreach) | ... | ... | ... | 3,400 | 3,650 |
(duine singil) | ... | ... | ... | 2,900 | 3,150 |
alt 462 | |||||
(liúntas breise do bhaintreacha agus do dhaoine eile i leith leanaí) | |||||
(baintreach) | ... | ... | ... | 2,400 | 2,650 |
(duine eile) | ... | ... | ... | 2,900 | 3,150 |
alt 465 | |||||
(leanbh éagumasaithe) | ... | ... | 700 | 800 | |
alt 467 | |||||
(duine atá fostaithe chun aire a thabhairt do dhuine | |||||
éagumasaithe) | ... | ... | ... | 7,500 | 8,500 |
alt 468 | |||||
(duine dall) | ... | ... | ... | 700 | 1,000 |
(an bheirt chéile dall) | ... | ... | 1,600 | 2,000 | |
(2) Beidh feidhm ag Sceideal 1 chun fo-alt (1) a fhorlíonadh.
Leasú ar alt 463 (liúntas speisialta do thuismitheoir is baintreach tar éis bhás an chéile) den Phríomh-Acht.
5.—Maidir leis an mbliain mheasúnachta 1998-99 agus le blianta measúnachta dá éis, leasaítear leis seo alt 463 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás ina gcruthóidh éilitheoir, i ndáil le haon bhliain de na 5 bliana measúnachta díreach tar éis na bliana measúnachta ina n-éagann céile an éilitheora—
(a) nár phós sé nó sí arís roimh thosach na bliana, agus
(b) go bhfuil cónaí ar leanbh cáilitheach in éineacht leis nó léi ar feadh iomlán na bliana nó ar feadh cuid di,
beidh an t-éilitheoir, maidir le gach bliain de na blianta a gcruthaíonn sé nó sí amhlaidh i ndáil léi, i dteideal, le linn méid a ioncaim nó a hioncaim inchánach a bheith á ríomh, go ndéanfaí asbhaint óna ioncam nó óna hioncam iomlán mar a leanas—
(i) don chéad bhliain de na 5 bliana sin, £5,000,
(ii) don dara bliain de na 5 bliana sin, £4,000,
(iii) don tríú bliain de na 5 bliana sin, £3,000,
(iv) don cheathrú bliain de na 5 bliana sin, £2,000, agus
(v) don chúigiú bliain de na 5 bliana sin, £1,000;
ach ní bheidh feidhm ag an alt seo maidir le haon bhliain mheasúnachta i gcás fear agus bean a chónaíonn le chéile mar fhearchéile agus banchéile.”.
Leasú ar alt 126 (mar a dhéileálfar, ó thaobh cánach, le sochair áirithe is iníoctha faoi na hAchtanna Leasa Shóisialaigh) den Phríomh-Acht.
6.—Leasaítear leis seo alt 126 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad mhír (b) i bhfo-alt (8):
“(b) D'ainneoin fho-alt (3) agus an Ordaithe um an Acht Airgeadais, 1992 (Tosach Feidhme Alt 15) (Sochar Dífhostaíochta agus Sochar Pá-Choibhneasa), 1994 (I.R. Uimh. 19 de 1994), ní bheidh feidhm ag fo-alt (3) (b) maidir leis na blianta measúnachta 1997-98 agus 1998-99 i ndáil le sochar dífhostaíochta a íocadh nó is iníoctha le
duine atá fostaithe i bhfostaíocht ghearr-ama.”.
Ioncam faoi dhiúscairtí ar feadh gearrthréimhsí.
7.—Leasaítear leis seo Sceideal 32 a ghabhann leis an bPríomh-Acht, i bhfomhír (1) de mhír 27, trí “an 6ú lá d'Aibreán, 2000” a chur in ionad “an 6ú lá d'Aibreán, 1998” agus tá an fhomhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Más rud é— (a) go gcomhlíonfar na coinníollacha atá leagtha amach i bhfomhír (3), agus (b) gur deimhin leis na Coimisinéirí Ioncaim go mbeadh feidhmiú na leasuithe ar alt 439 den Acht Cánach Ioncaim, 1967, a rinneadh le fo-ailt (1) agus (2) d'alt 13 den Acht Airgeadais, 1995, ar fo-ailt iad a athachtaítear i bhfo-ailt (1) agus (2) d'alt 792, ina gcúis le cruatan, ansin, ní bheidh feidhm ag na leasuithe sin, a mhéid a mheasann na Coimisinéirí Ioncaim a bheith cóir, roimh an 6ú lá d'Aibreán, 2000, maidir le diúscairt, lena mbaineann clásal (a) d'fhomhír (2), ag duine (dá ngairtear “an diúscróir” sa mhír seo), sa mhéid gurb iníoctha ioncam, de bhua nó de dhroim na diúscartha sin, i mbliain mheasúnachta le pearsa aonair nó chun sochair do phearsa aonair lena mbaineann clásal (b) d'fhomhír (2), agus dá réir sin, d'ainneoin nach ndéantar alt 439 den Acht Cánach Ioncaim, 1967, faoi mar a bhí sé sular leasaíodh é le fo-ailt (1) agus (2) d'alt 13 den Acht Airgeadais, 1995, a athachtú leis an Acht seo, beidh feidhm ag an Acht seo maille le haon mhodhnuithe is gá chun éifeacht a thabhairt don mhír seo. |
Leasú ar alt 66 (bonn speisialta ag tosach trádála nó gairme) den Phríomh-Acht.
8.—Maidir leis an mbliain 1998-99 agus le blianta measúnachta dá éis, leasaítear leis seo alt 66 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad fho-alt (2):
“(2) Duine ar bith ar arb inmhuirearaithe cáin ioncaim i leith brabús nó gnóchan aon trádála nó gairme a bunaíodh agus a tosaíodh laistigh de bhliain amháin roimh an mbliain mheasúnachta muirearófar é nó í—
(a) mura ndearnadh ach cuntas amháin suas go dtí dáta sa bhliain mheasúnachta agus gur cuntas in aghaidh tréimhse bliana é sin, ar mhéid iomlán bhrabúis nó ghnóchain na bliana dar críoch an dáta sin,
(b) más rud é—
(i) go ndearnadh cuntas, seachas cuntas lena mbaineann mír (a), suas go dtí dáta sa bhliain mheasúnachta nó má rinneadh níos mó ná cuntas amháin suas go dtí dátaí sa bhliain mheasúnachta, agus
(ii) gur bunaíodh agus gur tosaíodh an trádáil nó an ghairm 12 mhí ar a laghad roimh an gcéad dáta a luaitear i bhfomhír (i) nó, de réir mar a bheidh, an dáta is déanaí de na dara dátaí a luaitear san fhomhír sin,
ar mhéid iomlán bhrabúis nó ghnóchain na bliana dar críoch an chéad dáta sin a luaitear nó, de réir mar a bheidh, an dáta is déanaí de na dara dátaí sin a luaitear, nó
(c) in aon chás eile, ar mhéid iomlán bhrabúis nó ghnóchain na bliana measúnachta.”.
Leasú ar alt 191 (mar a dhéileálfar, ó thaobh cánach, le híocaíochtaí cúitimh i ndáil le Heipitíteas C) den Phríomh-Acht.
9.—(1) Leasaítear leis seo alt 191 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad fho-ailt (1) agus (2):
“(1) San alt seo—
ciallaíonn ‘an tAcht’ an tAcht um Binse Cúitimh i ndáil le Heipitíteas C, 1997;
ciallaíonn ‘an Binse’ an Binse ar a dtugtar an Binse Cúitimh i ndáil le Heipitíteas C a bunaíodh faoi alt 3 den Acht.
(2) Beidh feidhm ag an alt seo maidir le haon íocaíocht i leith cúitimh—
(a) ag an mBinse de réir an Achta, nó
(b) tar éis caingean shibhialta a bheith tionscanta ag duine, nó thar ceann duine, le haghaidh damáistí i leith díobhála pearsanta,
le duine dá dtagraítear—
(i) i bhfo-alt (1) d'alt 4 den Acht, maidir le nithe dá dtagraítear san alt sin, nó
(ii) in aon rialacháin arna ndéanamh faoi alt 9 den Acht, maidir le nithe dá dtagraítear sna rialacháin sin.”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 1ú lá de Shamhain, 1997.
Leasú ar alt 202 (faoiseamh i leith athstruchtúrú comhaontaithe pá) den Phríomh-Acht.
10.—Leasaítear leis seo alt 202 den Phríomh-Acht—
(a) i bhfo-alt (1)—
(i) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “comhaontú iomchuí” i mír (a):
“ciallaíonn ‘comhaontú iomchuí’, i ndáil le cuideachta cháilitheach, comhaontú comhchoiteann—
(a) a bhfuil feidhm aige—
(i) maidir le breis agus 50 faoin gcéad de líon iomlán fhostaithe cáilitheacha na cuideachta, nó
(ii) maidir le breis agus 75 faoin gcéad d'aicme nó d'aicmí bona fide d'fhostaithe cáilitheacha na cuideachta má chuimsíonn líon na bhfostaithe rannpháirteacha san aicme nó sna haicmí, de réir mar a bheidh, 25 faoin gcéad ar a laghad de líon iomlán fhostaithe cáilitheacha na cuideachta,
(b) a dhéanann foráil, i measc nithe eile—
(i) maidir le laghdú substaintiúil ar bhunphá na bhfostaithe rannpháirteacha lena mbaineann sé,
(ii) maidir leis an mbunphá laghdaithe a íoc leis na fostaithe rannpháirteacha lena mbaineann sé ar feadh na tréimhse iomchuí, agus
(iii) maidir le cnapshuim a íoc leo mar chúiteamh sa laghdú sin,
agus
(c) atá cláraithe leis an gCoimisiún um Chaidreamh Oibreachais;”, agus
(ii) tríd an mír seo a leanas a chur leis i ndiaidh mhír (b):
“(c) nuair a bheifear ag cinneadh, chun críocha an mhínithe ar ‘comhaontú iomchuí’, an bhfuil fostaithe cáilitheacha de chuid cuideachta cáilithí cuimsithe in aicme nó in aicmí bona fide, de réir mar a bheidh, tabharfar aird ar nithe amhail comhchleachtais oibre, scileanna, socruithe bunaithe cómhargántaíochta agus an struchtúr agus na socruithe eagrúcháin laistigh den chuideachta.”,
agus
(b) i bhfo-alt (2), trí na fomhíreanna seo a leanas a chur in ionad fhomhíreanna (i) agus (ii) i mír (b):
“(i) go bhfuil athrú substaintiúil codarsnach tagtha ar thimpeallacht iomaíochta na cuideachta agus gur dá réir sin a chinnfear a hinmharthanacht reatha nó leanúnach,
(ii) chun riaradh don athrú sin agus a hinmharthanacht a chothú, gur gá di comhaontú iomchuí a dhéanamh lena fostaithe cáilitheacha, agus”.
Leasú ar alt 479 (faoiseamh i leith scaireanna nua arna gceannach, tráth a n-eisithe, ag fostaithe) den Phríomh-Acht.
11.—(1) Leasaítear leis seo alt 479 den Phríomh-Acht—
(a) i bhfo-alt (1)(a), trí “tréimhse 3 bliana” a chur in ionad “tréimhse 5 bliana” i mír (ii) den mhíniú ar “scaireanna cáilithe”,
(b) i bhfo-alt (3)—
(i) trí “tréimhse 3 bliana” a chur in ionad “tréimhse 5 bliana”, agus
(ii) trí na focail ó “; ach” go dtí deireadh an fho-ailt a scriosadh,
agus
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5)—
“(5) I ndáil le scaireanna a bhfuil faoiseamh tugtha ina leith faoi fho-alt (2) agus i gcás nach bhfuil an faoiseamh sin tarraingthe siar, déanfar aon cheist—
(a) i dtaobh cé na scaireanna díobh sin (más ann), a eisíodh chuig fostaí cáilithe ag tráthanna éagsúla, a mbaineann diúscairt leo, nó
(b) i dtaobh cibé acu a bhaineann diúscairt leis na scaireanna sin nó le scaireanna eile,
a chinneadh, chun críocha an ailt seo, faoi mar a chinnfí í chun críocha alt 498 ach gan aird a thabhairt ar an tagairt i bhfo-alt (4) (arna leasú leis an Acht Airgeadais, 1998) den alt sin d'fho-alt (3) den alt seo.”,
agus tá an mhír sin (ii) agus an fo-alt (3) sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Tiocfaidh an t-alt seo i ngníomh an 12ú lá d'Fheabhra, 1998.
AN TÁBLA |
(ii) nach mbeidh ag gabháil leo, i gcaitheamh na tréimhse 3 bliana dar tosach dáta a n-eisiúna, aon cheart tosaíochta, anois nó feasta, chun díbhinní ná chun sócmhainní na cuideachta ar í a fhoirceannadh, ná aon cheart tosaíochta, anois nó feasta, chun fuascailte, |
(3) Ní bheidh feidhm ag fo-alt (2) maidir le haon mhéid a shuibscríobhfar le haghaidh scaireanna cáilithe más rud é, laistigh den tréimhse 3 bliana ó dháta a bhfála— |
(a) go ndiúscrófar na scaireanna sin, nó |
(b) go bhfaighidh an fostaí cáilithe a rinne an suibscríobh aon airgead nó luach airgid i leith na scaireanna sin ar airgead nó luach airgid é nach ioncam ina lámha chun críche cánach ioncaim, |
agus déanfar na measúnachtaí, na measúnachtaí breise nó na coigeartuithe ar mheasúnachtaí uile is gá chun aon fhaoiseamh ó cháin ioncaim, a bheidh lamháilte cheana féin faoi fho-alt (2) maidir leis an méid a suibscríobhadh, a tharraingt siar. |
Leasú ar Chaibidil 1 (sócmhainní a aistriú as an Stát) de Chuid 33 den Phríomh-Acht.
12.—(1) Leasaítear leis seo Caibidil 1 de Chuid 33 den Phríomh-Acht—
(a) in alt 806—
(i) i bhfo-alt (3), trí “pearsana aonair a bhfuil cónaí nó gnáthchónaí orthu sa Stát” a chur in ionad “pearsana aonair a bhfuil gnáthchónaí orthu sa Stát”, agus
(ii) tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(5A) Ní ghlacfar le haon ní i bhfo-alt (3) mar ní a thugann le tuiscint nach bhfuil feidhm ag forálacha fho-ailt (4) agus (5) ach amháin—
(a) má bhí cónaí nó gnáthchónaí sa Stát ar an bpearsa aonair atá i gceist an tráth a rinneadh an t-aistriú, nó
(b) más é an cuspóir, nó más ceann de na cuspóirí, a bhí leis an aistriú a dhéanamh dliteanas i leith cánach ioncaim a sheachaint.”,
agus
(b) in alt 808, i mír (a) d'fho-alt (4), trí “pearsa aonair a bhfuil cónaí nó gnáthchónaí air nó uirthi sa Stát” a chur in ionad “pearsa aonair a bhfuil gnáthchónaí air nó uirthi sa Stát”.
(2) Beidh feidhm ag an alt seo is cuma cathain a tharla an t-aistriú nó na hoibríochtaí gaolmhara ach ní bheidh feidhm aige ach amháin maidir le hioncam a eascróidh an 12ú lá d'Fheabhra, 1998, nó dá éis.
Laghdú ar cháin ioncaim i leith ioncaim áirithe arna thuilleamh lasmuigh den Stát.
13.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i gCuid 34 i ndiaidh alt 825:
“Laghdú ar cháin ioncaim i leith ioncaim áirithe arna thuilleamh lasmuigh den Stát. | 825A.—(1) San alt seo— tá le ‘oifigeach údaraithe’ an bhrí chéanna atá leis in alt 818; tá le ‘stiúrthóir dílseánach’ an bhrí chéanna atá leis in alt 472; ciallaíonn ‘fostaíocht cháilitheach’, i ndáil le bliain mheasúnachta, oifig (lena n-áirítear oifig stiúrthóra cuideachta a bheadh laistigh de réim cánach corparáide dá gcónódh sí sa Stát, agus a sheolann trádáil nó gairm) nó fostaíocht a shealbhaítear— (a) lasmuigh den Stát i gcríoch a bhfuil socruithe i bhfeidhm de thuras na huaire lena Rialtas de bhua alt 826, agus (b) ar feadh tréimhse leanúnaí 13 sheachtain ar a laghad, ach gan áireamh a dhéanamh ar aon oifig nó fostaíocht den sórt sin— (i) a n-íoctar a díolaíochtaí as ioncam an Stáit, (ii) le haon bhord, údarás nó comhlacht eile dá shamhail arna bhunú sa Stát le reacht nó faoi reacht; ciallaíonn ‘an méid sonraithe’ i ndáil le pearsa aonair, maidir leis an mbliain mheasúnachta lena mbaineann, an méid cánach don bhliain sin arna chinneadh de réir na foirmle— |
A × B _____ |
C |
i gcás— gurb é A an méid cánach ab inmhuirearaithe, ar leith ón alt seo, ar an bpearsa aonair don bhliain mheasúnachta sin, seachas cáin arna muirearú de réir alt 16 (2), agus sin tar éis aon laghduithe cánach den sórt a shonraítear sna forálacha dá dtagraítear i gCuid 2 den Tábla a ghabhann le halt 458 a chur i gcuntas ach roimh chreidmheas i leith aon chánach coigríche arna híoc ar aon ioncam, brabúis nó gnóchain a mheasúnófar don bhliain sin, gurb é B ioncam iomlán na pearsan aonair don bhliain sin, ach gan áireamh a dhéanamh ar aon ioncam, brabúis nó gnóchain ó fhostaíocht cháilitheach don bhliain sin, gurb é C ioncam iomlán na pearsan aonair don bhliain sin. (2) Ní bheidh feidhm ag an alt seo in aon chás ina bhfuil an t-ioncam, na brabúis nó na gnóchain ó fhostaíocht cháilitheach— (a) inmhuirearaithe i leith cánach de réir alt 71 (3), (b) ina ioncam, ina mbrabúis nó ina ngnóchain lena mbaineann alt 822, nó (c) ina ioncam, ina mbrabúis nó ina ngnóchain a íoctar le stiúrthóir dílseánach nó le céile an duine sin ag cuideachta ar stiúrthóir dílseánach uirthi an duine sin. (3) Más rud é, d'aon bhliain mheasúnachta, go ndéanfaidh pearsa aonair a chónaíonn sa Stát éileamh chuige sin chun oifigigh údaraithe agus go ndeimhneoidh sé nó sí don oifigeach sin— (a) go bhfuil sé nó sí ag fáil ioncaim, brabús nó gnóchan ó fhostaíocht cháilitheach, (b) go gcomhlíontar dualgais na fostaíochta cáilithí sin go hiomlán lasmuigh den Stát i gcríoch, nó i gcríocha, a bhfuil socruithe i bhfeidhm de thuras na huaire lena Rialtas nó lena Rialtais de bhua alt 826, (c) go bhfuil méid iomlán an ioncaim, na mbrabús nó na ngnóchan ón bhfostaíocht cháilitheach sin, faoi dhlíthe na críche ina sealbhaítear an fhostaíocht cháilitheach nó na críche nó na gcríoch ina gcomhlíontar dualgais na fostaíochta cáilithí, faoi réir an mhuirir cánach, agus nach bhfuil an céanna díolmhaithe, ná nach dtugtar faoiseamh ina leith ar shlí eile, ón muirear cánach, (d) gur íocadh an cháin choigríche atá dlite ar an ioncam, ar na brabúis nó ar na gnóchain sin ón bhfostaíocht cháilitheach sin, agus nach bhfuil sí aisíoctha ná i dteideal go n-aisíocfaí í, agus (e) i rith aon seachtaine a bhfuil sé nó sí as láthair ón Stát chun dualgais na fostaíochta cáilithí a chomhlíonadh, go bhfuil sé nó sí i láthair sa Stát ar feadh lae amháin ar a laghad sa tseachtain sin, beidh sé nó sí, i gcás go mbeadh an méid cánach is iníoctha i leith a ioncaim nó a hioncaim iomláin don bhliain sin, murach an t-alt seo, níos mó ná an méid sonraithe, i dteideal go ndéanfar an méid cánach is iníoctha a laghdú go dtí an méid sonraithe. (4) Nuair a bheifear ag cinneadh, chun críocha mhír (b) d'fho-alt (3), an ndéantar dualgais fostaíochta cáilithí a fheidhmiú lasmuigh den Stát, déileálfar, chun críocha an ailt seo, le haon dualgais a chomhlíontar sa Stát, nach bhfuil ina gcomhlíonadh ach ní atá teagmhasach le comhlíonadh dhualgais na fostaíochta cáilithí lasmuigh den Stát, mar dhualgais a comhlíonadh lasmuigh den Stát. (5) Ní bheidh feidhm ag an alt seo in aon chás ina bhfuil an t-ioncam, na brabúis nó na gnóchain ó fhostaíocht cháilitheach ina n-ábhar d'éileamh ar fhaoiseamh— (a) faoi alt 472B, nó (b) faoi alt 823. (6) Más rud é in aon chás go ndéanfar an cháin is iníoctha i leith ioncaim iomláin pearsan aonair do bhliain mheasúnachta a laghdú de réir fho-alt (3), ní bheidh an phearsa aonair sin, d'ainneoin aon ní i gCuid 35, i dteideal creidmheasa i leith cánach coigríche a íocadh ar an ioncam, ar na brabúis nó ar na gnóchain ó fhostaíocht cháilitheach sa bhliain sin. (7) Chun críocha an ailt seo, measfar pearsa aonair a bheith i láthair sa Stát ar feadh lae má tá an phearsa aonair i láthair sa Stát i ndeireadh an lae. (8) D'ainneoin aon ní sna hAchtanna Cánach, measfar, chun críocha an ailt seo, maidir leis an ioncam, leis na brabúis nó leis na gnóchain ó fhostaíocht cháilitheach, nach n-áirítear iontu aon mhéideanna arna n-íoc i leith caiteachas a tabhaíodh go hiomlán, go heisiatach agus de riachtanas i gcomhlíonadh dhualgais na fostaíochta cáilithí.”. |
Liúntas maraí, etc.
14.—(1) Leasaítear leis seo an Príomh-Acht—
(a) in alt 458, trí “Alt 472B” a chur isteach i ndiaidh “Alt 472A” (arna chur isteach leis an Acht seo) i gCuid I den Tábla a ghabhann leis an alt sin,
(b) i gCaibidil 1 de Chuid 15, tríd an alt seo a leanas a chur isteach i ndiaidh alt 472A (arna chur isteach leis an Acht seo):
Liúntas maraí, etc. | 472B.—(1) San alt seo— tá le ‘oifigeach údaraithe’ an bhrí chéanna atá leis in alt 818; ciallaíonn ‘fostaíocht’ oifig nó fostaíocht bhrabúis de shórt a fhágann go bhfuil aon díolaíochtaí de chuid na hoifige nó na fostaíochta brabúis le muirearú i leith cánach faoi Sceideal D nó faoi Sceideal E; ciallaíonn ‘turas idirnáisiúnta’ turas a thosaíonn nó a chríochnaíonn i gcalafort lasmuigh den Stát; ciallaíonn ‘Ballstát’ ballstát de na Comhphobail Eorpacha; forléireofar ‘Clár Ballstáit’ de réir na hIarscríbhinne a ghabhann le hIris Oifigiúil na gComhphobal Eorpach (Uimh. C205) an 5ú lá d'Iúil, 1997; ciallaíonn ‘fostaíocht cháilitheach’ fostaíocht, is fostaíocht lena mbaineann an t-alt seo, a ndéantar a dualgais a chomhlíonadh go hiomlán ar bord loinge farraige ar thuras idirnáisiúnta; ciallaíonn ‘pearsa aonair cháilitheach’ pearsa aonair— (a) a shealbhaíonn fostaíocht cháilitheach, agus (b) a bheidh tar éis comhaontú a dhéanamh (ar a dtugtar ‘airteagail chomhaontaithe’) le máistir na loinge sin; ciallaíonn ‘long farraige’ long— (a) atá cláraithe i gClár Ballstáit, agus (b) nach n-úsáidtear ach amháin le haghaidh na trádála arb é atá inti paisinéirí nó lasta a iompar ar muir ar luaíocht, ach ní fholaíonn sé soitheach iascaireachta. (2) Chun críocha an ailt seo— (a) measfar pearsa aonair a bheith as láthair ón Stát ar feadh lae má tá an phearsa aonair as láthair ón Stát i ndeireadh an lae, agus (b) measfar go bhfolaíonn calafort lasmuigh den Stát rige, ardán nó suiteáil, soghluaiste nó seasta, de chineál ar bith in aon limistéar muirí seachas limistéar a ainmnítear le hordú faoi alt 2 den Acht um an Scairbh Ilchríochach, 1968. (3)(a) Faoi réir mhír (b), beidh feidhm ag an alt seo maidir le fostaíocht seachas— (i) fostaíocht a n-íoctar a díolaíochtaí as ioncam an Stáit, nó fostaíocht le haon bhord, údarás nó comhlacht eile dá shamhail arna bhunú sa Stát le reacht nó faoi reacht. (b) Ní bheidh feidhm ag an alt seo in aon chás ina bhfuil an t-ioncam ó fhostaíocht— (i) inmhuirearaithe i leith cánach de réir alt 71 (3), nó (ii) ina ioncam a bhfuil feidhm ag alt 822 maidir leis. (4) Más rud é, d'aon bhliain mheasúnachta, go ndéanfaidh pearsa aonair a chónaíonn sa Stát éileamh chuige sin chun oifigigh údaraithe agus go ndeimhneoidh sé nó sí don oifigeach sin gur pearsa aonair cháilitheach é nó í agus go raibh sé nó sí as láthair ón Stát ar feadh 169 lá ar a laghad, nó cibé líon laethanta is mó ná sin a dhéanfaidh an tAire Airgeadais ó am go ham, tar éis dul i gcomhairle le hAire na Mara agus Acmhainní Nádúrtha, le hordú arna dhéanamh chun críocha an fho-ailt seo, a chur in ionad an lín sin laethanta (nó, de réir mar a bheidh, in ionad an lín laethanta a cuireadh ina ionad leis an ordú is déanaí roimhe sin faoin bhfo-alt seo), sa bhliain sin chun dualgais fostaíochta cáilithí a chomhlíonadh, beidh sé nó sí i dteideal, le linn méid a ioncaim nó a hioncaim inchánach a bheith á ríomh, go ndéanfar asbhaint £5,000 as cibé méid, más aon mhéid é, dá ioncam nó dá hioncam iomlán is inchurtha síos don ioncam, do na brabúis nó do na gnóchain ón bhfostaíocht cháilitheach. (5) Más rud é, do bhliain mheasúnachta, go n-éileoidh pearsa aonair asbhaint faoin alt seo, ní bheidh sé nó sí i dteideal asbhainte faoi alt 823. (6) Chun críocha an mhínithe ar ‘fostaíocht cháilitheach’ san alt seo, déileálfar, chun críocha an mhínithe sin, le haon dualgais de chuid na fostaíochta nach gcomhlíontar ar bord loinge farraige ar thuras idirnáisiúnta, agus nach bhfuil ina gcomhlíonadh ach ní atá teagmhasach le comhlíonadh dhualgais na fostaíochta ar bord loinge farraige ar thuras idirnaisiúnta, mar dhualgais a comhlíonadh ar bord na loinge farraige.”, |
(c) tríd an bhfo-alt seo a leanas a chur isteach in alt 823 i ndiaidh fho-alt (2):
“(2A) (a) San fho-alt seo, tá le ‘fostaíocht cháilitheach’, ‘pearsa aonair cháilitheach’ agus ‘long farraige’ na bríonna céanna, faoi seach, atá leo in alt 472B.
(b) Más rud é, in aon tréimhse 14 lá ar a laghad as a chéile ina bhfuil pearsa aonair cháilitheach as láthair ón Stát chun dualgais fostaíochta cáilithí a chomhlíonadh, go ndéanann an long farraige ar a gcomhlíonann sé nó sí na dualgais sin sa tréimhse sin—
(i) cuairt a thabhairt ar chalafort sa Ríocht Aontaithe, agus
(ii) cuairt a thabhairt freisin ar chalafort seachas calafort sa Stát nó sa Ríocht Aontaithe,
ansin, ní bheidh feidhm ag fomhír (ii) d'fho-alt (2) (b) maidir leis an ioncam, leis na brabúis nó leis na gnóchain ón bhfostaíocht cháilitheach don tréimhse sin.”,
agus
(d) trí “ailt 472, 472A agus 472B” a chur in ionad “alt 472” in alt 1024 (2) (a) (viii).
(2) Tiocfaidh mír (b) d'fho-alt (1) i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Iasachtaí barúlacha a bhaineann le scaireanna, etc.
15.—(1) Leasaítear leis seo an Príomh-Acht, i gCaibidil 4 de Chuid 5, tríd an alt seo a leanas a chur isteach i ndiaidh alt 122:
“122A.—(1) San alt seo—
folaíonn ‘fáil’, i ndáil le scaireanna, glacadh trí leithroinnt nó sannadh;
tá le ‘duine bainteach’ an bhrí chéanna atá leis in alt 10;
tá le ‘díolaíochtaí’ an bhrí chéanna atá leis in alt 113;
tá le ‘fostaí’ agus ‘fostóir’ na bríonna céanna, faoi seach, a shanntar dóibh le halt 122;
tá le ‘fostaíocht’ an bhrí chéanna atá leis in alt 121;
forléireofar ‘margadhluach’ de réir alt 548;
tá le ‘iasacht tosaíochta’ an bhrí chéanna atá leis in alt 122;
folaíonn ‘scaireanna’ urrúis de réir bhrí alt 135 agus stoc.
(2) I gcás go ndéanfaidh fostaí, nó duine atá bainteach leis nó léi, scaireanna a fháil i gcuideachta (cibé acu is í nó nach í an chuideachta is fostóir í) agus go bhfaighfear na scaireanna sin ar shaorluach de bhun cirt nó deise atá ar fáil mar gheall ar a fhostaíocht nó a fostaíocht, measfar go dtairbhíonn sé nó sí d'iasacht nach iníoctha ús uirthi (dá ngairtear ‘iasacht bharúlach’ san alt seo) arna tabhairt go díreach nó go neamhdhíreach dó nó di ag duine atá, an tráth a thugtar an iasacht, nó a thagann chun bheith, tráth éigin tar éis an iasacht a thabhairt, ina fhostóir nó ina fostóir i ndáil leis an bpearsa aonair agus measfar gur iasacht tosaíochta lena mbaineann alt 122 an iasacht bharúlach sin.
(3) Beidh feidhm ag an alt seo, faoi réir Chaibidil 1 de Chuid 17, maidir le bliain mheasúnachta ina bhfuil iasacht bharúlach ag pearsa aonair, de réir fho-alt (2), agus san alt seo—
(a) aon tagairtí do scaireanna a fháil ar shaorluach is tagairtí iad do scaireanna a fháil gan íoc astu an tráth sin nó iad a fháil ar mhéid a íocadh an tráth sin ach is lú ná margadhluach scaireanna láníoctha den aicme sin (i gceachtar cás, maille le hoibleagáid nó gan oibleagáid íocaíocht nó íocaíocht bhreise a dhéanamh tráth éigin is déanaí), agus
(b) aon tagairt, i ndáil le haon scaireanna, don saorluach tráth na fála is tagairt í do mhargadhluach scaireanna láníoctha den aicme sin lúide aon íocaíocht arna déanamh an tráth sin as na scaireanna.
(4) Is é an méid a bheidh gan aisíoc i dtosach den iasacht bharúlach cibé méid den saorluach tráth na fála nach bhfuil inmhuirearaithe i leith cánach mar dhíolaíocht de chuid an fhostaí, agus—
(a) leanfaidh an iasacht de bheith gan aisíoc go dtí go bhfoirceannfar í faoi fho-alt (5), agus
(b) rachaidh íocaíochtaí nó íocaíochtaí breise a dhéanfar ar na scaireanna tar éis iad a fháil i dtosach chun an méid den iasacht bharúlach a bheidh gan aisíoc a laghdú.
(5) Foirceannfar an iasacht bharúlach ar aon cheann de na teagmhais seo a leanas tarlú—
(a) go ndéanfar an méid iomlán de a bheidh gan aisíoc a shlánú le híocaíochtaí nó íocaíochtaí breise a dhéanfar ar na scaireanna;
(b) más é an cás é nach raibh na scaireanna láníoctha tráth na fála, go ndéanfar aon oibleagáid neamhchomhlíonta nó theagmhasach chun íoc astu a scaoileadh, a aistriú nó a choigeartú, sa tslí nach ceangal í a thuilleadh ar an bhfostaí ná ar aon duine atá bainteach leis nó léi;
(c) go ndiúscrófar na scaireanna, trína ngéilleadh nó ar shlí eile, sa tslí nach bhfuil leas tairbhiúil aige nó aici ná ag aon duine den sórt sin a thuilleadh sna scaireanna;
(d) go bhfaighidh an fostaí bás.
(6) Más ar shlí dá dtagraítear i bhfo-alt (5) (b) nó (c) a fhoirceanntar an iasacht bharúlach, beidh feidhm ag forálacha alt 122 (3) amhail is dá mba rud é go raibh méid is comhionann leis an méid den iasacht bharúlach a bheidh gan aisíoc an tráth sin scaoilte nó díscríofa ó iasacht a thagann faoi réim an ailt sin.
(7) Más rud é go bhfaightear scaireanna, cibé acu ar shaorluach nó nach ea, ach thairis sin de réir mar atá luaite i bhfo-alt (2), agus—
(a) go ndiúscrófar na scaireanna ina dhiaidh sin, trína ngéilleadh nó ar shlí eile, sa tslí nach bhfuil leas tairbhiúil ag an bhfostaí ná ag aon duine atá bainteach leis nó léi a thuilleadh iontu, agus
(b) gur diúscairt í ar chomaoin is mó ná margadhluach na scaireanna an tráth sin,
ansin, don bhliain ina ndéantar an diúscairt, déanfar an méid den bharrachas a bheidh gan aisíoc a áireamh mar dhíolaíochtaí de chuid fhostaíocht an fhostaí agus, dá réir sin, mar mhéid is inmhuirearaithe i leith cánach ioncaim faoi Sceideal D nó Sceideal E.
(8) Más rud é, tráth an teagmhais ba bhun le muirear de bhua fho-alt (6), go mbeidh an fhostaíocht atá i gceist foirceanta, beidh feidhm ag an bhfo-alt sin amhail is dá mba rud é nach raibh sí foirceanta.
(9) Ní eascróidh aon mhuirear faoi fho-alt (6) faoi threoir aon diúscartha arna déanamh tar éis bhás an fhostaí, cibé acu ag a ionadaí nó a hionadaí pearsanta nó ar shlí eile.
(10) Beidh feidhm ag an alt seo i ndáil le fáil agus diúscairt leasa i scaireanna ar leas é is lú ná lánúinéireacht thairbhiúil (lena n-áirítear leas sna fáltais ó dhíol cuid de na scaireanna ach gan scair-rogha a áireamh) faoi mar atá feidhm aige i ndáil le fáil agus diúscairt scaireanna, faoi réir an mhéid seo a leanas:
(a) forléireofar tagairt do na scaireanna a fhaightear mar thagairt don leas i scaireanna a fhaightear,
(b) forléireofar tagairt do mhargadhluach na scaireanna a fhaightear mar thagairt don chion, a fhreagraíonn do mhéid an leasa, de mhargadhluach na scaireanna ina bhfuil an leas ar marthain,
(c) forléireofar tagairt do scaireanna den aicme chéanna leis na scaireanna a fhaightear mar thagairt do scaireanna den aicme chéanna leis na scaireanna ina bhfuil an leas ar marthain,
(d) forléireofar tagairt do mhargadhluach scaireanna láníoctha den aicme sin mar thagairt don chion den luach sin a fhreagraíonn do mhéid an leasa.
(11) San alt seo, folaíonn aon tagairt d'íoc as scaireanna aon chomaoin in airgead nó i luach airgid a thabhairt nó aon suibscríobh a dhéanamh, cibé acu de bhun dliteanais dhlíthiúil nó nach ea.”.
(2) Beidh feidhm ag alt 122A, arna chur isteach leis an alt seo—
(a) i gcás fho-alt (2) den chéanna, amhail ar an agus ón 4ú lá de Mhárta, 1998, maidir le scaireanna a fhaightear (cibé acu roimh an dáta sin nó dá éis); ach más rud é go bhfuarthas na scaireanna roimh an dáta sin, measfar, maidir leis an iasacht bharúlach dá dtagraítear san fho-alt sin, gur tugadh í ar an 4ú lá de Mhárta, 1998, i méid is comhionann leis an méid den iasacht sin a bhí gan aisíoc ar an dáta sin,
(b) i gcás fho-alt (6) den chéanna, maidir le foirceannadh iasachta ar an 4ú lá de Mhárta, 1998, nó dá éis, agus
(c) i gcás fho-alt (7) den chéanna, maidir le diúscairt arna déanamh ar an 4ú lá de Mhárta, 1998, nó dá éis.
Caibidil 3
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Faoiseamh don lucht dífhostaithe fadtéarma.
16.—Leasaítear leis seo an Príomh-Acht—
(a) i gCaibidil 6 de Chuid 4, tríd an alt seo a leanas a chur isteach i ndiaidh alt 88:
“Asbhaint dhúbailte i leith díolaíochtaí áirithe. | 88A.—(1) San alt seo— tá le ‘tréimhse inmhuirearaithe’ an bhrí chéanna atá leis in alt 321(2); tá le ‘díolaíochtaí’, ‘fostaíocht’, ‘scéim fostaíochta’, ‘fostaíocht cháilitheach’, agus ‘pearsa aonair cháilitheach’ na bríonna céanna, faoi seach, atá leo in alt 472A; ciallaíonn ‘tréimhse cháilitheach’, i ndáil le fostaíocht cháilitheach, an tréimhse 36 mhí dar tosach an dáta a thosaíonn an fhostaíocht sin. (2) (a) Más rud é, le linn méid na mbrabús nó na ngnóchan ó thrádáil nó ó ghairm do thréimhse inmhuirearaithe a bheith á ríomh, go mbeidh duine, ar leith ón alt seo, i dteideal asbhainte (dá ngairtear ‘an chéad asbhaint a luaitear’ san fho-alt seo)— (i) ar cuntas díolaíochtaí is iníoctha le pearsa aonair cháilitheach i leith fostaíochta cáilithí, agus (ii) ar cuntas ranníoc an fhostóra leis an gCiste Árachais Shóisialaigh is iníoctha, i leith na ndíolaíochtaí sin, faoi na hAchtanna Leasa Shóisialaigh, beidh an duine sin, sa ríomh sin, i dteideal asbhainte breise (dá ngairtear ‘an dara hasbhaint a luaitear’ san fho-alt seo) is comhionann le méid na chéad asbhainte a luaitear maidir leis an bhfostaíocht cháilitheach sin. (b) Ní dheonófar faoiseamh faoin alt seo i leith fostaíochta cáilithí— (i) maidir le dara hasbhaint a luaitear a bhaineann le tréimhse inmhuirearaithe nó le cuid de thréimhse inmhuirearaithe lasmuigh den tréimhse cháilitheach i ndáil leis an bhfostaíocht cháilitheach sin, nó (ii) má tá an t-éilitheoir nó an phearsa aonair cháilitheach ag tairbhiú, nó tar éis tairbhiú, faoi scéim fostaíochta, cibé acu reachtúil nó eile. (c) Chun críocha an ailt seo, measfar nach scéim fostaíochta gníomhaíocht, clár nó cúrsa a luaitear in alt 472A (1)(b)(i).”, (b) i gCaibidil 1 de Chuid 15— (i) in alt 458, trí “Alt 472A” a chur isteach i gCuid 1 den Tábla a ghabhann leis an alt sin i ndiaidh “Alt 472”, agus (ii) tríd an alt seo a leanas a chur isteach i ndiaidh alt 472: |
“Asbhaint dhúbailte i leith díolaíochtaí áirithe. | 472A.—(1) (a) San alt seo— tá le ‘stiúrthóir’ agus ‘stiúrthóir dílseánach’ na bríonna céanna atá leo, faoi seach, in alt 472; tá le ‘díolaíochtaí’ an bhrí chéanna atá leis i bhfo-alt (1) (a) d'alt 472 agus, i ndáil leis na heisiaimh ón míniú sin, beidh feidhm ag fo-alt (2) den alt sin dá réir sin; ciallaíonn ‘fostaíocht’ oifig nó fostaíocht bhrabúis de shórt a fhágann go bhfuil aon díolaíochtaí de chuid na hoifige nó na fostaíochta brabúis le muirearú i leith cánach faoi Sceideal E; ciallaíonn ‘scéim fostaíochta’ scéim nó clár lena bhforáiltear go ndéanfar deontas, fóirdheontas nó íocaíocht eile den sórt sin, a bheidh maoinithe go hiomlán nó go príomha, go díreach nó go neamhdhíreach, ag an Stát nó ag aon bhord arna bhunú le reacht nó ag aon údarás poiblí nó áitiúil, a íoc i leith fostaíochta le fostóir nó le fostaí; tá le ‘leanbh cáilitheach’, i ndáil le héilitheoir agus bliain mheasúnachta, an bhrí chéanna atá leis in alt 462 agus, maidir leis an gceist i dtaobh an leanbh cáilitheach leanbh, cinnfear í ar an mbonn céanna is a chinnfí í chun críocha alt 462, agus beidh feidhm ag fo-ailt (4) agus (6) den alt sin dá réir sin; ciallaíonn ‘fostaíocht cháilitheach’ fostaíocht— (i) a thosaíonn an 6ú lá d'Aibreán, 1998, nó dá éis, (ii) a mhaireann 30 uair an chloig ar a laghad sa tseachtain, agus (iii) ar cumas di leanúint ar aghaidh ar feadh 12 mhí ar a laghad, ach ní fholaíonn sé— (I) fostaíocht ónar dífhostaíodh an sealbhóir roimhe sin go héagórach, (II) fostaíocht le duine a rinne, sna 26 sheachtain díreach sular thosaigh pearsa aonair cháilitheach ar fhostaíocht, an líon fostaithe i dtrádáil nó i ngairm an duine sin a laghdú trí iomarcaíocht, nó (III) fostaíocht a n-eascraíonn breis agus 75 faoin gcéad de na díolaíochtaí ina leith ó choimisiúin; ciallaíonn ‘pearsa aonair cháilitheach’ pearsa aonair a thosaíonn ar fhostaíocht cháilitheach agus— (i) (I) díreach roimh thosach na fostaíochta cáilithí sin, a bhí dífhostaithe go leanúnach de réir bhrí alt 120 (3) den Acht Leasa Shóisialaigh (Comhdhlúthú), 1993, ar feadh tréimhse 312 lá agus a bhí— (A) ag fáil sochair dhífhostaíochta faoi Chaibidil 9 de Chuid II den Acht sin, (B) ag fáil cúnaimh dhífhostaíochta faoi Chaibidil 2 de Chuid III den Acht sin, nó (C) ag fáil íocaíochta teaghlaigh aontuismitheora faoi Chaibidil 9 de Chuid III den Acht sin, nó (II) atá in aon earnáil speisialta eile daoine a bheidh ceadaithe chun críocha an ailt seo ag an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh le toiliú an Aire Airgeadais, agus (ii) nár phearsa aonair cháilitheach chun críocha an ailt seo é nó í roimhe sin; ‘ciallaíonn ‘íocaíocht dífhostaíochta’ íocaíocht sochair dhífhostaíochta nó cúnaimh dhífhostaíochta is iníoctha faoi na hAchtanna Leasa Shóisialaigh. (b) Chun críocha an mhínithe ar ‘pearsa aonair cháilitheach’— (i) measfar gur tréimhse dífhostaíochta chun críocha an ailt seo— (I) aon tréimhse freastail ar chúrsa oiliúna neamhcheardaíochta arna sholáthar nó arna cheadú ag an bhForas Áiseanna Saothair, (II) aon tréimhse páirteachais i gclár arna riaradh ag an bhForas Áiseanna Saothair agus ar a dtugtar an Scéim Fostaíochta Pobail, (III) aon tréimhse páirteachais i gclár arna riaradh ag an bhForas Áiseanna Saothair agus ar a dtugtar an Tionscnamh Post, (IV) aon tréimhse páirteachais i ngníomhaíocht, nó aon tréimhse páirteachais i ngníomhaíocht nó freastail ar ghníomhaíocht, lena mbaineann mír (g) nó (h), faoi seach, d'alt 120 (5) den Acht Leasa Shóisialaigh (Comhdhlúthú), 1993, agus (ii) maidir le haon íocaíocht i leith tréimhse freastail ar ghníomhaíocht, ar chlár nó ar scéim, nó tréimhse páirteachais sa chéanna, a luaitear i bhfomhír (i), measfar gur íocaíocht dífhostaíochta í chun críocha an ailt seo más rud é go raibh an phearsa aonair cháilitheach lena mbaineann ag fáil íocaíochta dífhostaíochta díreach roimh thosach na tréimhse sin. (2) Faoi réir fhorálacha an ailt seo, i gcás ina gcruthóidh pearsa aonair gur pearsa aonair cháilitheach é nó í, beidh sé nó sí, i ndáil leis na 3 bliana measúnachta dar tosach— (a) an bhliain mheasúnachta ina dtosaíonn fostaíocht cháilitheach, nó (b) trí roghnú a dhéanfaidh sé nó sí i scríbhinn chuig an gcigire, an bhliain mheasúnachta i ndiaidh na bliana measúnachta ina dtosaíonn an fhostaíocht cháilitheach, i dteideal, le linn méid a ioncaim nó a hioncaim inchánach a bheith á ríomh, go ndéanfar asbhaint as cibé méid dá ioncam nó dá hioncam iomlán is inchurtha síos do dhíolaíochtaí ón bhfostaíocht cháilitheach sin mar a leanas: (i) don chéad bhliain de na 3 bliana sin, £3,000, (ii) don dara bliain de na 3 bliana sin, £2,000, agus (iii) don tríú bliain de na 3 bliana sin, £1,000. (3) (a) Faoi réir fhorálacha mhíreanna (b) agus (c), más rud é, maidir le pearsa aonair cháilitheach atá i dteideal asbhainte faoi fho-alt (2) do bhliain amháin nó níos mó de na 3 bliana measúnachta dá dtagraítear san fho-alt sin, go gcruthóidh sé nó sí, maidir le bliain amháin nó níos mó de na blianta sin, go bhfuil cónaí ar leanbh cáilitheach in éineacht leis nó léi ar feadh iomlán na bliana nó ar feadh cuid den bhliain, beidh sé nó sí, i leith gach bliana de na 3 bliana dá dtagraítear i bhfo-alt (2) a gcruthóidh sé nó sí amhlaidh i ndáil léi, i dteideal, le linn méid a ioncaim nó a hioncaim inchánach a bheith á ríomh, go ndéanfar asbhaint as cibé méid dá ioncam nó dá hioncam iomlán is inchurtha síos do dhíolaíochtaí ón bhfostaíocht cháilitheach sin mar a leanas: (i) don chéad bhliain de na 3 bliana sin, £1,000 i leith gach linbh cháilithigh, (ii) don dara bliain de na 3 bliana sin, £666 i leith gach linbh cháilithigh, agus (iii) don tríú bliain de na 3 bliana sin, £334 i leith gach linbh cháilithigh. (b) Ní cheadófar ach asbhaint amháin £1,000, £666 agus £334 i leith gach linbh cháilithigh. (c) Más rud é, do bhliain mheasúnachta, go mbeadh, murach an mhír seo, 2 phearsa aonair cháilitheacha nó níos mó i dteideal faoisimh faoin alt seo i leith an linbh cháilithigh chéanna, beidh feidhm ag na forálacha seo a leanas: (i) is é méid na hasbhainte a dheonófar don bhliain sin i leith an linbh cháilithigh an méid a bheidh dlite faoi mhír (a) faoi réir fhorálacha mhír (b), (ii) más ag duine amháin de na pearsana aonair cáilitheacha lena mbaineann atá an leanbh cáilitheach á chothabháil nó á cothabháil, beidh an phearsa aonair sin i dteideal an asbhaint a éileamh, (iii) más ag pearsa aonair cháilitheach amháin nó níos mó i gcomhpháirt atá an leanbh cáilitheach á chothabháil nó á cothabháil, déanfar an asbhaint a bheidh dlite don bhliain mheasúnachta i leith an linbh a chionroinnt idir na pearsana aonair cáilitheacha a dhéanann ranníoc i leith chothabháil an linbh— (I) sa chomhréir chéanna ina gcothabhálann gach duine acu an leanbh, nó (II) i cibé modh a chuirfidh siad in iúl i scríbhinn i gcomhpháirt don chigire; (iv) d'fhonn a fhionnadh chun críocha an fho-ailt seo an gcothabhálann pearsa aonair cháilitheach leanbh cáilitheach, measfar, maidir le haon íocaíocht a dhéanann an phearsa aonair sin faoi chomhair nó i leith chothabháil an linbh agus atá an phearsa aonair i dteideal a asbhaint le linn a ioncam nó a hioncam iomlán a bheith á ríomh chun críocha na nAchtanna Cánach Ioncaim, nach íocaíocht í faoi chomhair nó i leith chothabháil an linbh. (4) Más rud é, laistigh de na 3 bliana a luaitear i bhfo-alt (3), go scoirfidh an fhostaíocht cháilitheach (dá ngairtear ‘an chéad fhostaíocht a luaitear’ san fho-alt seo) a bhfuil an phearsa aonair cháilitheach i dteideal asbhainte ina leith faoi fho-alt (2), beidh an phearsa aonair cháilitheach i dteideal go ndéanfar cibé méid de na hasbhaintí a luaitear i bhfo-ailt (2) agus (3) nach féidir a fhritháireamh in aghaidh a dhíolaíochtaí nó a díolaíochtaí ón gcéad fhostaíocht a luaitear a thabhairt ar aghaidh agus a fhritháireamh in aghaidh na ndíolaíochtaí ón gcéad fhostaíocht cháilitheach eile a bheidh aige nó aici, agus ón gcéad fhostaíocht cháilitheach eile sin amháin, ach ní mó an asbhaint d'aon bhliain mheasúnachta a dhéanfar a fhritháireamh in aghaidh na ndíolaíochtaí ó cheachtar fostaíocht cháilitheach nó ón dá fhostaíocht cháilitheacha ná na hasbhaintí a bheidh dlite faoi fho-ailt (2) agus (3) don bhliain sin. (5) (a) Ní bheidh na hasbhaintí a luaitear i bhfo-ailt (2) agus (3) dlite má tá an phearsa aonair cháilitheach, nó má tá a fhostóir nó a fostóir, ag tairbhiú, nó tar éis tairbhiú, i leith na fostaíochta cáilithí ar ina leith a dhéantar éileamh faoin alt seo, faoi scéim fostaíochta, cibé acu reachtúil nó eile. (b) Chun críocha an mhínithe ar scéim fostaíochta, measfar nach scéim fostaíochta gníomhaíocht, clár nó cúrsa a luaitear i bhfo-alt (2). (6) Maidir le haon éileamh ar fhaoiseamh faoin alt seo— (a) déanfar é i cibé foirm a shocróidh na Coimisinéirí Ioncaim ó am go ham, agus (b) beidh cibé faisnéis ann, agus beidh cibé ráiteas i scríbhinn a bheidh curtha in iúl san fhoirm sin ag gabháil leis, a éileoidh na Coimisinéirí Ioncaim le réasún chun críocha an ailt.”, |
agus
(c) i gCaibidil 1 de Chuid 44, trí “ailt 472 agus 472A” a chur in ionad “alt 472” in alt 1024(2)(a)(viii).
Faoiseamh i leith bronntanas a thabharfar do scoileanna sainithe.
17.—Leasaítear leis seo an Príomh-Acht—
( a) i gCaibidil 1 de Chuid 15, trí “Alt 485A(4)” a chur isteach i ndiaidh “Alt 478” i gCuid 2 den Tábla a ghabhann le halt 458,
(b) i gCaibidil 2 de Chuid 15, tríd an alt seo a leanas a chur isteach i ndiaidh alt 485:
“Faoiseamh i leith bronntanas a thabharfar do scoileanna sainithe. | 485A.—(1) San alt seo— ciallaíonn ‘céatadán cuí’, i ndáil le bliain mheasúnachta, céatadán ar cóimhéid leis an ráta caighdeánach cánach don bhliain sin; ciallaíonn ‘comhlacht ceadaithe’ comhlacht daoine — (a) arna bhunú d'aon toisc chun cistí a chruinniú chun sochair do scoil shainithe ainmnithe amháin nó níos mó, (b) arb iad a bheidh ann daoine is patrúin, iontaobhaithe, úinéirí nó gobharnóirí de chuid na scoile sainithe ainmnithe amháin sin nó de chuid na scoileanna sainithe ainmnithe sin, agus (c) arna cheadú chun críocha an ailt seo ag an Aire; ciallaíonn ‘scoil shainithe’ bunscoil nó iarbhunscoil atá ag fáil deontais mhéadaithe a íocann an tAire as cistí a sholáthraíonn an tOireachtas; ciallaíonn ‘deontais mhéadaithe’ deontais, ar deontais iad atá níos mó ná na deontais chaipitíochta a íocann an tAire de ghnáth le bunscoileanna nó le hiar-bhunscoileanna agus a íoctar le scoileanna a bhfuil, i dtuairim an Aire, cion substaintiúil dá gcuid mac léinn faoi mhíbhuntáiste sóisialta nó eacnamaíochta; ciallaíonn ‘Aire’ an tAire Oideachais agus Eolaíochta; ciallaíonn ‘bronntanas iomchuí’ bronntanas airgid— (a) a thabharfar, an 6ú lá d'Aibreán, 1998, nó dá éis, do scoil shainithe d'aon toisc chun gníomhaíochtaí na scoile sin a mhaoiniú nó do chomhlacht ceadaithe d'aon toisc chun gníomhaíochtaí scoile sainithe ainmnithe amháin nó níos mó a mhaoiniú, (b) a chuireann nó a chuirfidh an scoil shainithe nó an comhlacht ceadaithe, de réir mar a bheidh, chun feidhme chun na críche sin, agus (c) ar leith ón alt seo, nach bhfuil inasbhainte le linn na brabúis nó na gnóchain ó thrádáil nó ó ghairm a bheith á ríomh chun críocha cánach nó nach ioncam é lena mbaineann forálacha alt 792, nó nach bronntanas airgid é lena mbaineann forálacha alt 484; ciallaíonn ‘cáin’ cáin ioncaim nó cáin chorparáide, de réir mar a bheidh. (2) I gcás go gcruthófar chun sástacht na gCoimisinéirí Ioncaim go bhfuil bronntanas iomchuí tugtha ag duine agus go n-éileoidh sé nó sí faoiseamh ó cháin faoi threoir an bhronntanais sin, beidh feidhm ag forálacha fho-alt (4) nó, de réir mar a bheidh, fho-alt (7). (3) Le linn glanmhéid an bhronntanais iomchuí a bheith á chinneadh chun críocha fho-ailt (4) agus (7), asbhainfear ó mhéid an bhronntanais méid nó luach aon chomaoine a fuair an duine lena mbaineann de thoradh an bronntanas a thabhairt, cibé acu a fuarthas í go díreach nó go neamhdhíreach ón scoil shainithe nó ón gcomhlacht ceadaithe dár tugadh an bronntanas nó ar shlí eile. (4) Chun críocha cánach ioncaim don bhliain mheasúnachta ina dtugann duine bronntanas iomchuí, déanfar an cháin ioncaim a bheidh le muirearú ar an duine don bhliain mheasúnachta sin, seachas de réir alt 16(2), a laghdú de mhéid arb é an méid is lú é díobh seo a leanas— (a) an méid is comhionann leis an gcéatadán cuí de ghlanmhéid an bhronntanais iomchuí, agus (b) an méid a laghdaíonn an cháin ioncaim sin go neamhní. (5) Chun críocha fho-alt (4), i gcás duine a mheasúnaítear i leith cánach do bhliain mheasúnachta de réir alt 1017, déanfar aon bhronntanas iomchuí a thug céile an duine sa bhliain sin, a mbeadh céile an duine i dteideal faoisimh ina leith faoin alt seo dá ndéanfaí an céile sin a mheasúnú i leith cánach don bhliain mheasúnachta de réir alt 1016 (ar leith ó fho-alt (2) den alt sin) a mheas mar bhronntanas iomchuí a thug an duine, agus dá réir sin, beidh feidhm ag fo-alt (6) maidir leis an mbronntanas iomchuí sin ar leith ó aon bhronntanas iomchuí a bheidh tugtha ag an duine. (6) Ní thabharfar faoiseamh faoin alt seo do dhuine do bhliain mheasúnachta— (a) mura mó ná £250 glanmhéid an bhronntanais iomchuí (nó comhiomlán ghlanmhéid na mbronntanas iomchuí) a bheidh tugtha ag an duine sa bhliain mheasúnachta, nó (b) don mhéid ar mó ná £1,000 glanmhéid an bhronntanais iomchuí (nó comhiomlán ghlanmhéid na mbronntanas iomchuí) a bheidh tugtha ag an duine sa bhliain mheasúnachta. (7) I gcás go dtugann cuideachta bronntanas iomchuí i dtréimhse chuntasaíochta, déileálfar, chun críocha cánach corparáide, le glanmhéid an bhronntanais— (a) mar chaiteachas trádála inasbhainte de chuid trádála atá á seoladh ag an gcuideachta, nó (b) mar chaiteachas bainistíochta is inasbhainte le linn brabúis iomlána na cuideachta a bheith á ríomh, don tréimhse chuntasaíochta. (8) Ní thabharfar faoiseamh faoin alt seo— (a) i leith bronntanais nó bronntanas iomchuí a thugann cuideachta i dtréimhse chuntasaíochta do scoil shainithe áirithe nó do chomhlacht ceadaithe áirithe, de réir mar a bheidh— (i) mura mó ná £250 glanmhéid an bhronntanais iomchuí (nó comhiomlán ghlanmhéid na mbronntanas iomchuí), nó (ii) don mhéid ar mó ná £10,000 glanmhéid an bhronntanais iomchuí (nó comhiomlán ghlanmhéid na mbronntanas iomchuí), nó (b) sa mhéid gur mó comhiomlán ghlanmhéid na mbronntanas iomchuí go léir a bheidh tugtha ag cuideachta i dtréimhse chuntasaíochta do níos mó ná scoil shainithe agus comhlacht ceadaithe amháin, ná an méid is lú díobh seo a leanas— (i) £50,000, nó (ii) 10 faoin gcéad de bhrabúis na cuideachta don tréimhse chuntasaíochta sula gcuirtear an faoiseamh faoin alt seo i gcuntas. (9) I gcás go dtugann cuideachta bronntanas iomchuí i dtréimhse chuntasaíochta de chuid na cuideachta is giorra ná 12 mhí, déanfar na méideanna £10,000 agus £50,000 a shonraítear i bhfo-alt (8) a laghdú go comhréireach. (10) I gcás go dtugann duine inmhuirearaithe, de réir bhrí Chuid 41, bronntanas iomchuí, déanfar éileamh faoin alt seo i dteannta an tuairisceáin a cheanglaítear ar an duine sin a sheachadadh faoi alt 951 don tréimhse inmhuirearaithe ina dtugtar an bronntanas. (11) I gcás go n-éiríonn aon cheist maidir le cibé acu— (a) is comhlacht ceadaithe comhlacht, (b) is scoil shainithe scoil, nó (c) is bronntanas iomchuí bronntanas, chun críocha an ailt seo, féadfaidh na Coimisinéirí Ioncaim dul i gcomhairle leis an Aire. (12) Déanfaidh gach scoil shainithe, nuair a cheanglaítear uirthi le fógra i scríbhinn ón Aire déanamh amhlaidh, tuairisceán a ullmhú agus a sheachadadh ar an Aire laistigh den am a theorainneofar leis an bhfógra, ar tuairisceán é ina mbeidh sonraí faoi mhéid comhiomlán na mbronntanas iomchuí a fuair an scoil sa tréimhse a shonrófar san fhógra. (13) Déanfaidh gach comhlacht ceadaithe, nuair a cheanglaítear air le fógra i scríbhinn ón Aire déanamh amhlaidh, tuairisceán a ullmhú agus a sheachadadh ar an Aire laistigh den am a theorainneofar leis an bhfógra, ar tuairisceán é ina mbeidh sonraí faoi mhéid comhiomlán na mbronntanas iomchuí a fuair an comhlacht sa tréimhse a shonrófar san fhógra agus faoi dhiúscairt na mbronntanas sin. (14) Measfar bronntanas iomchuí a bheith tugtha do scoil shainithe chun críocha an ailt seo i gcás é a bheith tugtha d'aon duine nó daoine a fheidhmíonn aon fheidhmeanna rialaithe, bainistíochta nó iontaobhaíochta ar an scoil nó ina leith. (15) Chun críocha éilimh ar fhaoiseamh faoin alt seo, tabharfaidh scoil shainithe nó comhlacht ceadaithe, ar bhronntanas iomchuí a ghlacadh, admháil don duine a bheidh ag tabhairt an bhronntanais iomchuí— (a) a mbeidh ráiteas inti— (i) gur admháil í chun críocha an ailt seo, (ii) gur scoil shainithe nó comhlacht ceadaithe chun críocha an ailt seo an scoil nó an comhlacht, de réir mar a bheidh, agus (iii) gur bronntanas iomchuí chun críocha an ailt seo an bronntanas ar ina leith a thugtar an admháil, agus (b) a thaispeánfaidh— (i) ainm agus seoladh an duine a bheidh ag tabhairt an bhronntanais iomchuí, (ii) glanmhéid an bhronntanais iomchuí i bhfigiúirí agus i bhfocail araon, (iii) dáta an bhronntanais iomchuí, (iv) ainm iomlán na scoile sainithe nó an chomhlachta cheadaithe, de réir mar a bheidh, agus (v) dáta eisiúna na hadmhála, agus (c) a bheidh sínithe ag oifigeach cuí-údaraithe de chuid na scoile sainithe nó an chomhlachta cheadaithe.”, |
agus
(c) i gCaibidil 1 de Chuid 44, tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (x) in alt 1024(2)(a):
“(xa) gur ó fhaoiseamh dó faoi alt 485A, ar an bhfearchéile agus ar an mbanchéile de réir mar is eisean nó ise a thug an bronntanas iomchuí ar dá bharr an faoiseamh;”.
Leasú ar alt 200 (pinsin choigríche áirithe) den Phríomh-Acht.
18.—Leasaítear leis seo alt 200 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) D'ainneoin fho-alt (2), ní bheidh feidhm ag an alt seo maidir le pinsean lena mbaineann fomhír (b) de mhír 1 d'Airteagal 18 (Pinsin, Slándáil Shóisialta, Blianachtaí, Ailiúnas agus Tacaíocht Leanaí) den Choinbhinsiún idir Rialtas na hÉireann agus Rialtas Stáit Aontaithe Mheiriceá chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla arna shíniú i mBaile Átha Cliath an 28ú lá d'Iúil, 1997.”.
Leasú ar alt 268 (an bhrí atá le “foirgneamh nó déanmhas tionscail”) den Phríomh-Acht.
19.—Leasaítear leis seo alt 268 den Phríomh-Acht i bhfo-alt (5)(a)(iii) trí “30ú lá de Mheán Fómhair, 1998” a chur in ionad “31ú lá de Nollaig, 1997”.
Liúntais chaipitiúla le haghaidh foirgneamh agus déanmhas aerfoirt.
20.—Leasaítear leis seo Cuid 9 den Phríomh-Acht—
(a) in alt 268—
(i) i bhfo-alt (1), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (g) (arna cur isteach leis an Acht seo):
“(h) chun críocha trádála arb é atá inti oibriú nó bainistiú aerfoirt, seachas foirgneamh nó déanmhas lena mbaineann mír (f),”,
(ii) i bhfo-alt (9), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (d) (arna cur isteach leis an Acht seo):
“(e) faoi threoir mhír (h), maidir le caiteachas caipitiúil arna thabhú—
(i) ag Aer Rianta cuideachta phoiblí theoranta ar an lá dílseacháin nó dá éis, agus
(ii) ag aon duine eile ar dháta rite an Achta Airgeadais, 1998, nó dá éis.”,
agus
(iii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (9):
“(10) Chun críocha na Coda seo, tá le ‘an lá dílseacháin’ an bhrí chéanna atá leis sa Bhille a tíolacadh do Dháil Éireann ag an Aire Fiontar Poiblí an 2ú lá de Dheireadh Fómhair, 1997, do dhéanamh socrú, i measc nithe eile, chun Aerfort Bhaile Átha Cliath, Aerfort na Sionna agus Aerfort Chorcaí a dhílsiú d'Aer Rianta cuideachta phoiblí theoranta.”,
(b) in alt 272—
(i) i bhfo-alt (3), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (f) (arna cur isteach leis an Acht seo):
“(g) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(h), le 4 faoin gcéad den chaiteachas dá dtagraítear i bhfo-alt (2)(c).”,
(ii) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A)(a) Beidh feidhm ag an bhfo-alt seo maidir le foirgneamh nó déanmhas a bheidh ar marthain—
(i) i gcás Aer Rianta cuideachta phoiblí theoranta, ar an lá dílseacháin, agus
(ii) i gcás aon duine eile, ar dháta rite an Achta Airgeadais, 1998,
agus a bheidh á úsáid chun críocha trádála arb é atá inti oibriú nó bainistiú aerfoirt, nach innealra nó gléasra nó foirgneamh nó déanmhas lena mbaineann alt 268(1)(f).
(b) Chun críocha na Coda seo, i ndáil le foirgneamh nó déanmhas a bhfuil feidhm ag an bhfo-alt seo maidir leis, measfar caiteachas a bheith tabhaithe—
(i) i gcás Aer Rianta cuideachta phoiblí theoranta, ar an lá dílseacháin, agus
(ii) i gcás aon duine eile, ar dháta rite an Achta Airgeadais, 1998,
ar fhoirgniú an fhoirgnimh nó an déanmhais, ar caiteachas é de mhéid a chinnfear de réir na foirmle—
A - B
i gcás—
gurb é A méid an chaiteachais chaipitiúil a tabhaíodh i dtosach ar fhoirgniú an fhoirgnimh nó an déanmhais, agus
gurb é B méid na liúntas síos-scríofa a thabharfaí faoin alt seo i leith an chaiteachais chaipitiúil dá dtagraítear in A dá mba rud é gurbh fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(h) an foirgneamh nó an déanmhas gach uile thráth agus sin ar an toimhde go raibh feidhm ag an alt sin maidir le caiteachas caipitiúil a tabhaíodh—
(I) i gcás Aer Rianta cuideachta phoiblí theoranta, roimh an lá dílseacháin, agus
(II) i gcás aon duine eile, roimh dháta rite an Achta Airgeadais, 1998.
(3B) (a) Beidh feidhm ag an bhfo-alt seo maidir le foirgneamh nó déanmhas lena mbaineann alt 268(1)(f), ar foirgneamh nó déanmhas é a bheidh ar marthain ar an lá dílseacháin agus a bheidh dílsithe d'Aer Rianta cuideachta phoiblí theoranta ar an lá sin.
(b) Chun críocha na Coda seo, i gcás foirgnimh nó déanmhais a bhfuil feidhm ag an bhfo-alt seo maidir leis, measfar caiteachas a bheith tabhaithe ag Aer Rianta cuideachta phoiblí theoranta ar an lá dílseacháin ar fhoirgniú an fhoirgnimh nó an déanmhais, ar caiteachas é de mhéid a chinnfear de réir na foirmle—
A - B
i gcás—
gurb é A méid an chaiteachais chaipitiúil a tabhaíodh i dtosach ar fhoirgniú an fhoirgnimh nó an déanmhais, agus
gurb é B méid na liúntas síos-scríofa a thabharfaí faoin alt seo i leith an chaiteachais chaipitiúil dá dtagraítear in A don tréimhse go dtí an lá roimh an lá dílseacháin dá mba rud é go raibh éileamh ar na liúntais sin déanta go cuí agus ceadaithe.”,
agus
(iii) i bhfo-alt (4)—
(I) i mír (d), trí “agus” a scriosadh,
(II) tríd an mír seo a leanas a chur in ionad mhír (e):
“(e) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(f), 25 bliana dar tosach—
(i) an tráth a úsáideadh an foirgneamh nó an déanmhas den chéad uair, nó
(ii) i gcás foirgnimh nó déanmhais lena mbaineann fo-alt (3B), an lá dílseacháin,”,
agus
(III) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (f) (arna cur isteach leis an Acht seo):
“(g) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(h), 25 bliana dar tosach—
(i) an tráth a úsáideadh an foirgneamh nó an déanmhas den chéad uair, nó
(ii) maidir le foirgneamh nó déanmhas lena mbaineann fo-alt (3A)—
(I) i gcás Aer Rianta cuideachta phoiblí theoranta, an lá dílseacháin, agus
(II) i gcás aon duine eile, dáta rite an Achta Airgeadais, 1998.”,
(c) in alt 274(1)(b)—
(i) i bhfomhír (iv), trí “agus” a scriosadh,
(ii) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (v):
“(v) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(f), níos mó ná 25 bliana—
(I) tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair, nó
(II) i gcás foirgnimh nó déanmhais lena mbaineann alt 272(3B), an lá dílseacháin, agus”,
agus
(iii) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (v):
“(vi) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(h), níos mó ná 25 bliana—
(I) tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair, nó
(II) maidir le foirgneamh nó déanmhas lena mbaineann alt 272(3A)—
(A) i gcás Aer Rianta cuideachta phoiblí theoranta, tar éis an lae dílseacháin, agus
(B) i gcás aon duine eile, tar éis dháta rite an Achta Airgeadais, 1998.”,
agus
(d) in alt 284, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (7):
“(8) Chun críocha na Coda seo, measfar caiteachas caipitiúil a bheith tabhaithe ag Aer Rianta cuideachta phoiblí theoranta, ar an lá dílseacháin, ag soláthar innealra nó gléasra arb é an
t-innealra nó an gléasra é a dhílsítear d'Aer Rianta cuideachta phoiblí theoranta an lá sin, agus measfar gurb é costas iarbhír an innealra nó an ghléasra sin méid a chinnfear de réir na foirmle—
A - B
i gcás—
gurb é A costas bunaidh iarbhír an innealra nó an ghléasra, agus aon chaiteachas de ghné caiteachais chaipitiúil ar an innealra nó ar an ngléasra ar mhodh athnuachana, feabhsaithe nó athshuímh a chur san áireamh sa chostas sin, agus
gurb é B méid aon liúntas caithimh agus cuimilte a thabharfaí faoin alt seo i leith an innealra nó an ghléasra ón uair a soláthraíodh an t-innealra nó an gléasra i dtosach dá mba rud é go raibh éileamh ar na liúntais sin déanta go cuí agus ceadaithe.”.
Leasú ar fhorálacha a bhaineann le liúntais chaipitiúla áirithe.
21.—Leasaítear leis seo Cuid 9 den Phríomh-Acht—
(a) in ailt 271(3)(c) agus 273(7)(a)(i)—
(i) tríd an méid seo a leanas a chur isteach i ngach ceann de na forálacha sin i ndiaidh “an 31ú lá de Nollaig, 1997”, sa chéad áit a bhfuil sé:
”, nó roimh an 30ú lá de Mheitheamh, 1998, dá mbeadh an caiteachas sin tabhaithe roimh an 31ú lá de Nollaig, 1997, murach imthosca a bheith ann ba chúis le himeachtaí dlí a thionscnamh, ar imeachtaí iad a bhí ina n-ábhar d'ordú ón Ard-Chúirt arna dhéanamh roimh an 1ú lá d'Eanáir, 1998”,
agus
(ii) trí “sa chéad áit a bhfuil sí,” a chur isteach i ngach ceann de na forálacha sin i ndiaidh “an tagairt don 31ú lá de Nollaig, 1997,”,
agus
(b) in ailt 283(5) agus 285(7)(a)(i)—
(i) tríd an méid seo a leanas a chur isteach i ngach ceann de na forálacha sin i ndiaidh “an 31ú lá de Nollaig, 1997”, sa chéad áit a bhfuil sé:
“, nó roimh an 30ú lá de Mheitheamh, 1998, más rud é go bhfuil sé á sholáthar d'aon toisc lena úsáid i bhfoirgneamh nó i ndéanmhas tionscail dá dtagraítear in ailt 271(3)(c) agus 273(7)(a)(i) agus go mbeadh caiteachas i leith an tsoláthair sin tabhaithe roimh an 31ú lá de Nollaig, 1997, murach imthosca a bheith ann ba chúis le himeachtaí dlí a thionscnamh, ar imeachtaí iad a bhí ina n-ábhar d'ordú ón Ard-Chúirt arna dhéanamh roimh an 1ú lá d'Eanáir, 1998”,
agus
(ii) trí “sa chéad áit a bhfuil sí,” a chur isteach i ngach ceann de na forálacha sin i ndiaidh “an tagairt don 31ú lá de Nollaig, 1997,”.
Liúntais chaipitiúla le haghaidh tithe banaltrais príobháideacha.
22.—Leasaítear leis seo Cuid 9 den Phríomh-Acht—
(a) in alt 268—
(i) i bhfo-alt (1)—
(I) i mír (e), trí “alt 654,” a chur in ionad “alt 654, nó”, agus
(II) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (f):
“(g) chun críocha trádála arb é atá inti oibriú nó bainistiú tí banaltrais de réir bhrí alt 2 den Acht Sláinte (Tithe Banaltrais), 1990, ar teach banaltrais é atá cláraithe faoi alt 4 den Acht sin, nó”,
agus
(ii) i bhfo-alt (9)—
(I) i mír (b), trí “agus” a scriosadh,
(II) i mír (c), trí “nó dá éis,” a chur in ionad “nó dá éis.”, agus
(III) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (c):
“(d) faoi threoir mhír (g), maidir le caiteachas caipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, agus”,
(b) in alt 272—
(i) i bhfo-alt (3)—
(I) i mír (d), trí “agus” a scriosadh,
(II) i mír (e), trí “i bhfo-alt (2)(c),” a chur in ionad “i bhfo-alt (2)(c).”, agus
(III) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e):
“(f) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(g), le 15 faoin gcéad den chaiteachas dá dtagraítear i bhfo-alt (2)(c), agus”,
(ii) i bhfo-alt (4), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e):
“(f) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí alt 268(1)(g), 7 mbliana dar tosach an tráth a úsáideadh an foirgneamh nó an déanmhas den chéad uair, agus”,
agus
(iii) tríd an bhfo-alt seo a leanas a chur leis i ndiaidh fho-alt (6):
“(7) Chun críocha an ailt seo, i gcás ina mbeidh liúntas síos-scríofa tugtha do dhuine d'aon tréimhse inmhuirearaithe i leith caiteachais chaipitiúil a tabhaíodh ar fhoirgniú foirgnimh nó déanmhais de réir bhrí mhír (d) d'alt 268(1) agus nach mbeidh an foirgneamh nó an déanmhas in úsáid, i ndeireadh tréimhse inmhuirearaithe nó a bonntréimhse, chun na gcríoch a shonraítear sa mhír sin, ansin, i ndáil leis an gcaiteachas sin—
(a) ní dhéileáfar leis an bhfoirgneamh nó leis an déanmhas mar fhoirgneamh nó mar dhéanmhas a scoireann de bheith ina fhoirgneamh nó ina dhéanmhas tionscail más rud é, ar scor dá úsáid chun na gcríoch a shonraítear i mír (d) d'alt 268(1), go ndéantar é a athchóiriú lena úsáid chun na gcríoch a shonraítear i mír (g) den alt sin agus go bhfuil sé in úsáid chun na gcríoch sin is déanaí a luaitear i ndeireadh na tréimhse inmhuirearaithe nó a bonntréimhse, agus
(b) maidir leis an tréimhse inmhuirearaithe sin nó lena bonntréimhse agus le haon tréimhse inmhuirearaithe dá éis nó lena bonntréimhse, déileáfar leis an bhfoirgneamh nó leis an déanmhas, d'ainneoin scor dá úsáid chun na gcríoch a shonraítear i mír (d) d'alt 268(1), amhail is dá mbeadh sé in úsáid chun na gcríoch sin más rud é, i ndeireadh na tréimhse inmhuirearaithe nó a bonntréimhse, go bhfuil an foirgneamh nó an déanmhas in úsáid chun na gcríoch a shonraítear i mír (g) den alt sin.”,
agus
(c) in alt 274(1)(b), tríd an méid seo a leanas a chur in ionad fhomhír (ii):
“(ii) i ndáil le foirgneamh nó déanmhas atá le háireamh mar fhoirgneamh nó déanmhas tionscail de réir bhrí mhír (c), (e) nó (g) d'alt 268(1), níos mó ná 10 mbliana tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair,”.
Liúntais chaipitiúla le haghaidh bád iascaireachta mara áirithe.
23.—Leasaítear leis seo an Príomh-Acht—
(a) in alt 284, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A) (a) Tá feidhm ag an alt seo maidir le hinnealra nó gléasra arb é atá ann bád iascaireachta mara atá cláraithe i gClár na mBád Iascaireachta agus a dtabhaítear caiteachas caipitiúil ina leith sa tréimhse 3 bliana dar tosach an lá ceaptha, ar caiteachas é atá deimhnithe ag Bord Iascaigh Mhara mar chaiteachas caipitiúil arna thabhú chun críocha athnuachana cabhlaigh sna hearnálacha trál ilchineálach agus bíoma den chabhlach iascaireachta.
(b) D'ainneoin fho-alt (2), ach faoi réir fho-alt (4), déanfar liúntais chaithimh agus chuimilte a bheidh le tabhairt d'aon duine i leith innealra nó gléasra lena mbaineann an fo-alt seo a thabhairt le linn tréimhse síosscríofa 8 mbliana dar tosach an chéad tréimhse inmhuirearaithe nó a bonntréimhse ar leis an duine sin an t-innealra nó an gléasra ina deireadh agus é in úsáid an tráth sin chun críocha thrádáil an duine sin, agus is é a bheidh sna liúntais sin—
(i) maidir leis an gcéad bhliain den tréimhse síos-scríofa, méid is comhionann le 50 faoin gcéad de chostas iarbhír an innealra nó an ghléasra, agus aon chaiteachas de ghné caiteachais chaipitiúil ar an innealra nó ar an ngléasra sin trí bhíthin athnuachana, feabhsaithe nó athshuímh á chur san áireamh sa chostas iarbhír sin,
(ii) maidir le gach bliain de na chéad 6 bliana eile den tréimhse síos-scríofa, méid is comhionann le 15 faoin gcéad d'iarmhéid an chostais iarbhír sin tar éis aon liúntas a tugadh de bhua fhomhír (i) a asbhaint, agus
(iii) maidir leis an mbliain dheireanach den tréimhse síos-scríofa, méid is comhionann le 10 faoin gcéad d'iarmhéid an chostais iarbhír sin tar éis aon liúntas a tugadh de bhua fhomhír (i) a asbhaint.
(c) Más rud é gurb é atá i dtréimhse inmhuirearaithe nó ina bonntréimhse tréimhse is giorra ná bliain, ní mó an liúntas caithimh agus cuimilte ná cibé cuid den mhéid a shonraítear i bhfomhír (i), (ii) nó (iii), de réir mar is cuí, de mhír (b), a bhfuil idir í agus an méid sin an chomhréir chéanna atá idir fad na tréimhse inmhuirearaithe nó a bonntréimhse agus tréimhse bliana.
(d) Tiocfaidh an fo-alt seo i ngníomh cibé lá (dá ngairtear an ‘lá ceaptha’ san fho-alt seo) a cheapfaidh an tAire Airgeadais le hordú.”,
agus
(b) in alt 403, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(5A) (a) San fho-alt seo tá le ‘lá ceaptha’ an bhrí chéanna atá leis in alt 284(3A).
(b) Maidir le liúntais chaipitiúla i leith innealra nó gléasra lena mbaineann alt 284(3A)—
(i) d'ainneoin fho-ailt (3) agus (5)—
(I) ní bheidh feidhm ag fo-alt (3), agus
(II) beidh feidhm ag alt 305(1)(b),
i gcás ina dtabhaítear an caiteachas caipitiúil ar an innealra nó ar an ngléasra sin sa tréimhse 2 bhliain dar tosach an lá ceaptha, agus
(ii) d'ainneoin fho-ailt (4) agus (5)—
(I) ní bheidh feidhm ag fo-alt (4), agus
(II) beidh feidhm ag ailt 308(4) agus 420(2),
i gcás ina dtabhaítear an caiteachas caipitiúil ar an innealra nó ar an ngléasra sin sa tréimhse 3 bliana dar tosach an lá ceaptha.
(c) Tiocfaidh an fo-alt seo i ngníomh ar an lá ceaptha.”.
Leasú ar Chaibidil 3 (limistéir ainmnithe, sráideanna ainmnithe, limistéir fiontraíochta agus carrchlóis ilstóir i limistéir uirbeacha áirithe) de Chuid 10 den Phríomh-Acht.
24.—(1) Leasaítear leis seo Caibidil 3 de Chuid 10 den Phríomh-Acht—
(a) (i) in alt 339(1), trí “an 31ú lá de Nollaig, 1999” a chur in ionad “an 30ú lá de Mheitheamh, 2000” i mír (b) den mhíniú ar “tréimhse cháilitheach”, agus
(ii) in alt 339(2)—
(I) i mír (a), tríd an méid seo a leanas a chur in ionad na bhfocal ó “déanfar an tagairt i mír (a)” go dtí deireadh na míre:
“i bhfo-alt (1), déanfar an tagairt i mír (a) den mhíniú ar ‘tréimhse cháilitheach’ don tréimhse dar críoch an 31ú lá d'Iúil, 1997, a fhorléiriú mar thagairt don tréimhse dar críoch an 31ú lá d'Iúil, 1998.”,
agus
(II) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):
“(c) Más rud é, i ndáil le foirgniú foirgnimh nó déanmhais lena mbaineann mír (a), i ndáil le foirgneamh nó déanmhas a athchóiriú ina fhoirgneamh nó ina dhéanmhas den sórt sin, i ndáil le hathfheistiú foirgnimh nó déanmhais den sórt sin, nó, de réir mar a bheidh, i ndáil lena fhoirgniú nó lena athfheistiú—
(i) go mbeidh deimhniú i scríbhinn lena mbaineann an mhír sin á dheimhniú go ndearnadh méid nach lú ná 15 faoin gcéad de chostas iomlán an fhoirgnimh nó an déanmhais a thabhú roimh an 31ú lá d'Iúil, 1997, tugtha ag an údarás áitiúil iomchuí don duine ag a bhfuil an foirgneamh nó an déanmhas sin á fhoirgniú, á athchóiriú nó á athfheistiú, de réir mar a bheidh, agus
(ii) go raibh iarratas ar chead pleanála don obair arb ionannas di an caiteachas a tabhaíodh nó a bhí le tabhú (a mhéid atá gá le cead den sórt sin) faighte ag údarás pleanála tráth nach déanaí ná an 1ú lá de Mhárta, 1998, agus
(iii) i gcás nach mbeidh an caiteachas a bhí le tabhú ar fhoirgneamh nó ar dhéanmhas tabhaithe go hiomlán faoin 31ú lá d'Iúil, 1998, go dtabharfaidh an t-údarás áitiúil iomchuí deimhniú i scríbhinn don duine dá dtagraítear i bhfomhír (i) á rá gurb é a thuairim—
(I) go raibh súil réasúnach ag an duine sin, ar an 31ú lá d'Iúil, 1997, go mbeadh an caiteachas a bhí le tabhú ar an bhfoirgneamh nó ar an déanmhas tabhaithe go hiomlán an 31ú lá d'Iúil, 1998, nó roimhe, agus
(II) ar bhonn cúiseanna de chineál bona fide a luadh leis, gurbh é ba chúis, go feadh méid shuntasaigh, leis an mainneachtain an caiteachas sin a thabhú go hiomlán an 31ú lá d'Iúil, 1998, nó roimhe, ná moill a bhí thar smacht díreach an duine sin, lena n-áirítear moill gan choinne ó thaobh cead pleanála nó deimhniú dóiteáin a fháil, moill gan choinne mar gheall ar imeachtaí dlí nó deacrachtaí gan choinne ó thaobh fáil láithreáin a chur i gcrích nó a bhain le mainneachtain de chuid conraitheora tógála a oibleagáidí nó a hoibleagáidí a chomhlíonadh nó toisc gur ghá láithreán nó iarsmaí seandálaíochta a urramú.
ansin, déanfar an tagairt i mír (a) den mhíniú ar ‘tréimhse cháilitheach’ don tréimhse dar críoch an 31ú lá d'Iúil, 1997, a fhorléiriú mar thagairt don tréimhse dar críoch an 31 ú lá de Nollaig, 1998.”,
(b) in alt 340(2), trí “an 31 ú lá de Nollaig, 1999” a chur in ionad “an 30ú lá de Mheitheamh, 2000” i mír (ii),
(c) in alt 343—
(i) i bhfo-alt (1), sa mhíniú ar “cuideachta cháilitheach”, tríd an mír seo a leanas a chur in ionad mhír (a):
“(a) atá ceadaithe le haghaidh cúnaimh airgeadais faoi scéim a riarann Forfás, Forbairt, an Ghníomhaireacht Forbartha Tionscail (Éire) nó Údarás na Gaeltachta, agus”,
(ii) i bhfo-alt (1), sa mhíniú ar “oibríochtaí trádála cáilitheacha”, tríd an méid seo a leanas a chur in ionad mhíreanna (a) agus (b):
“(a) earraí a mhonarú de réir bhrí Chuid 14,
(b) seirbhísí a thabhairt i gcúrsa tionscail seirbhíse (de réir bhrí an Achta um Fhorbairt Tionscail, 1986), nó
(c) seirbhísí a thabhairt i gcúrsa nó ag bisiú gnó seolta lasta nó seirbhísí loighisticiúla a sholáthar i ndáil le gnó den sórt sin i gcás ina ndéantar na seirbhísí sin a thabhairt nó a sholáthar i limistéar nó i limistéir atá díreach tadhlach le haon cheann de na haerfoirt dá dtagraíonn alt 340(2).”,
agus
(iii) i bhfo-alt (2), tríd an mír seo a leanas a chur in ionad mhír (a):
“(a) ar mholadh ó Fhorfás (i gcomhar le Forbairt, leis an nGníomhaireacht Forbartha Tionscail (Éire) nó le hÚdarás na Gaeltachta, de réir mar is cuí), de réir treoirlínte a bheidh leagtha síos ag an Aire, agus”,
(d) in alt 345, tríd an méid seo a leanas a chur in ionad an mhínithe ar “léas cáilitheach” i bhfo-alt (1):
“ciallaíonn ‘léas cáilitheach’, faoi réir fho-alt (8), léas i leith áitribh cháilithigh arna dheonú sa tréimhse cháilitheach, nó laistigh den tréimhse bliana ón lá díreach tar éis dheireadh na tréimhse cáilithí, ar théarmaí tráchtála bona fide ag léasóir do léasaí nach bhfuil bainteach leis an léasóir ná le haon duine eile atá i dteideal cíosa i leith an áitribh cháilithigh, cibé acu faoin léas sin nó faoi aon léas eile;”,
agus
(e) tríd an alt seo a leanas a chur isteach i ndiaidh alt 350:
“Foráil in aghaidh faoisimh dhúbailte. | 350A.—Más rud é go dtugtar faoiseamh de bhua aon fhorála den Chaibidil seo i ndáil le caiteachas caipitiúil nó caiteachas eile arna thabhú ar aon fhoirgneamh nó déanmhas, áitreabh nó carrchlós ilstóir, nó i ndáil le cíos is iníoctha ina leith, ní thabharfar faoiseamh i leith an chaiteachais nó an chíosa sin faoi aon fhoráil eile de na hAchtanna Cánach.”. |
(2) Tiocfaidh mír (c) (ii) d'fho-alt (1) i ngníomh cibé lá a cheapfaidh an tAire le hordú.
Leasú ar Chaibidil 1 (Limistéar Duganna Theach an Chustaim) de Chuid 10 den Phríomh-Acht.
25.—(1) Leasaítear leis seo Caibidil 1 de Chuid 10 den Phríomh-Acht—
(a) in alt 322—
(i) i bhfo-alt (1), trí “an 31ú lá de Nollaig, 1999” a chur in ionad “an 24ú lá d'Eanáir, 1999” sa mhíniú ar “an tréimhse shonraithe”, agus
(ii) i bhfo-alt (2)(b), trí “an 31ú lá de Nollaig, 1999” a chur in ionad “an 24ú lá d'Eanáir, 1999”,
agus
(b) in alt 323, trí fho-alt (3)(b) a scriosadh.
(2) Tiocfaidh an t-alt seo i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Leasú ar alt 344 (liúntais chaipitiúla i ndáil le foirgniú nó athfheistiú carrchlós ilstóir áirithe) den Phríomh-Acht.
26.—Leasaítear leis seo alt 344 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad an mhínithe ar “tréimhse cháilitheach” i bhfo-alt (1):
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an lú lá d'Iúil, 1995, agus dar críoch—
(a) an 30ú lá de Mheitheamh, 1998, nó
(b) an 30ú lá de Mheitheamh, 1999, más rud é, i ndáil le foirgniú nó athfheistiú an charrchlóis ilstóir cháilithigh lena mbaineann, go dtabharfaidh an t-údarás áitiúil iomchuí deimhniú i scríbhinn an 30ú lá de Mheán Fómhair, 1998, nó roimhe, don duine atá ag foirgniú nó ag athfheistiú an charrchlóis ilstóir cháilithigh á rá gur deimhin leis go ndearnadh méid nach lú ná 15 faoin gcéad de chostas iomlán an charrchlóis ilstóir cháilithigh agus a láithreáin a thabhú roimh an 1ú lá d'Iúil, 1998, agus, le linn bheith ag breithniú ar chóir deimhniú den sórt sin a thabhairt, ní thabharfaidh an t-údarás áitiúil iomchuí aird ach amháin ar threoirlínte i ndáil le deimhnithe den sórt sin a thabhairt, arna n-eisiúint ag an Roinn Comhshaoil agus Rialtais Áitiúil chun críocha an mhínithe seo;”.
Leasú ar alt 351 (léiriú (Caibidil 4)) den Phríomh-Acht.
27.—Leasaítear leis seo alt 351 den Phríomh-Acht—
(a) tríd an méid seo a leanas a chur in ionad an mhínithe ar “tréimhse cháilitheach”:
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 1ú lá d'Iúil, 1995, agus dar críoch—
(a) an 30ú lá de Mheitheamh, 1998, nó
(b) an 30ú lá de Mheitheamh, 1999, más rud é, i ndáil le foirgniú an fhoirgnimh nó an déanmhais lena mbaineann, i ndáil le foirgneamh nó déanmhas a athchóiriú ina fhoirgneamh nó ina dhéanmhas lena mbaineann, i ndáil le hathfheistiú an fhoirgnimh nó an déanmhais lena mbaineann, nó, de réir mar a bheidh, i ndáil lena fhoirgniú nó lena athfheistiú, ar foirgneamh nó déanmhas é—
(i) a bhfuil feidhm ag alt 352 maidir leis, nó
(ii) is áitreabh cáilitheach de réir bhrí alt 353, 354, 356, 357 nó 358,
go dtabharfaidh an t-údarás áitiúil iomchuí deimhniú i scríbhinn an 30ú lá de Mheán Fómhair, 1998, nó roimhe, don duine ag a bhfuil an foirgneamh nó an déanmhas á fhoirgniú, á athchóiriú nó á athfheistiú, de réir mar a bheidh, á rá gur deimhin leis go ndearnadh méid nach lú ná 15 faoin gcéad de chostas iomlán an fhoirgnimh nó an déanmhais agus a láithreáin a thabhú roimh an 1ú lá d'Iúil, 1998, agus, le linn bheith ag breithniú ar chóir deimhniú den sórt sin a thabhairt, ní thabharfaidh an t-údarás áitiúil iomchuí aird ach amháin ar threoirlínte i ndáil le deimhnithe den sórt sin a thabhairt, arna n-eisiúint ag an Roinn Comhshaoil agus Rialtais Áitiúil chun críocha an mhínithe seo;”,
agus
(b) tríd an míniú seo a leanas a chur isteach i ndiaidh an mhínithe ar “athfheistiú“:
“ciallaíonn ‘an t-údarás áitiúil iomchuí, i ndáil le foirgniú foirgnimh nó déanmhais den chineál dá dtagraítear i mír (b) den mhíniú ar ‘tréimhse cháilitheach’, i ndáil le foirgneamh nó déanmhas a athchóiriú ina fhoirgneamh nó ina dhéanmhas den sórt sin, i ndáil le hathfheistiú foirgnimh nó déanmhais den sórt sin, nó, de réir mar a bheidh, i ndáil lena fhoirgniú nó lena athfheistiú, comhairle contae nó bardas contaebhuirge nó buirge eile nó, más cuí, comhairle an cheantair uirbigh, ar ina limistéar feidhme atá an foirgneamh nó an déanmhas suite.”.
Leasú ar Chaibidil 6 (Limistéar Dugthailte Bhaile Átha Cliath) de Chuid 10 den Phríomh-Acht.
28.—(1) Leasaítear leis seo Caibidil 6 de Chuid 10 den Phríomh-Acht—
(a) in alt 368, tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(4A) D'ainneoin alt 274(1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le foirgneamh nó déanmhas lena mbaineann an t-alt seo mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn—
(a) níos mó ná 13 bliana tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair, nó
(b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú an fhoirgnimh nó an déanmhais a thabhú.”,
agus
(b) in alt 371, tríd an méid seo a leanas a chur in ionad fho-alt (2):
“(2) (a) Faoi réir fho-alt (3), más rud é go gcruthóidh pearsa aonair, tar éis éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas cáilitheach i mbliain mheasúnachta, beidh an phearsa aonair i dteideal, don bhliain mheasúnachta sin agus d'aon bhliain de na 9 mbliana measúnachta dá éis sin inarb é an t-áitreabh cáilitheach ar ina leith a thabhaigh an phearsa aonair an caiteachas cáilitheach aon-áit nó príomh-áit chónaithe na pearsan aonair, go ndéanfar asbhaint as a ioncam nó a hioncam iomlán ar asbhaint í de mhéid is comhionann—
(i) sa chás gur tabhaíodh an caiteachas cáilitheach ar fhoirgniú an áitribh cháilithigh, le 5 faoin gcéad de mhéid an chaiteachais sin, nó
(ii) sa chás gur tabhaíodh an caiteachas cáilitheach ar athfheistiú an áitribh cháilithigh, le 10 faoin gcéad de mhéid an chaiteachais sin.
(b) Ní thabharfar asbhaint faoin alt seo i leith caiteachais cháilithigh ach amháin a mhéid atá an caiteachas sin le háireamh faoi alt 372(5) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach.”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1997.
Liúntais chaipitiúla le haghaidh feithiclí agus asbhaint i leith feithiclí.
29.—Leasaítear leis seo Cuid 11 den Phríomh-Acht—
(a) i bhfo-alt (2) d'alt 373—
(i) i mír (i), trí “feithicle inneallghluaiste;” a chur in ionad “feithicle inneallghluaiste.”, agus
(ii) tríd an méid seo a leanas a chur isteach i ndiaidh mhír (i):
“(i) £15,500, i gcás inar tabhaíodh an caiteachas an 3ú lá de Nollaig, 1997, nó dá éis, ag soláthar nó ag fruiliú feithicle, nár fheithicil úsáidte nó athláimhe í ar an dáta sin nó dá éis agus a cláraíodh i gcéaduair sa Stát faoi alt 131 den Acht Airgeadais, 1992, gan í a bheith cláraithe roimhe sin in aon stát eile a dhéanann socrú cuí do chlárú feithicle inneallghluaiste.”,
agus
(b) i bhfo-alt (1) d'alt 376, tríd an méid seo a leanas a chur in ionad an mhínithe ar “méid iomchuí”:
“ciallaíonn ‘méid iomchuí’—
(a) i ndáil le caiteachas cáilitheach arna thabhú roimh an 23ú lá d'Eanáir, 1997, £14,000,
(b) i ndáil le caiteachas cáilitheach arna thabhú an 23ú lá d'Eanáir, 1997, nó dá éis agus roimh an 3ú lá de Nollaig, 1997, £15,000, agus
(c) i ndáil le caiteachas cáilitheach arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, £15,500;”.
Mar a dhéileálfar le caillteanais agus liúntais chaipitiúla áirithe.
30.—Leasaítear leis seo an Príomh-Acht trí na hailt seo a leanas a chur isteach i ndiaidh alt 409:
“Cáin ioncaim: srian ar úsáid liúntas caipitiúil ar fhoirgnimh thionscail áirithe agus ar áitribh áirithe eile. | 409A.—(1) San alt seo— ciallaíonn ‘comhpháirtí gníomhach’, i ndáil le trádáil chomhpháirtíochta, comhpháirtí a oibríonn ar feadh fhormhór a chuid ama nó a cuid ama ar bhainistíocht nó seoladh na trádála comhpháirtíochta ó lá go lá; ciallaíonn ‘gníomhaireacht forbartha tionscail’ an Ghníomhaireacht Forbartha Tionscail (Éire); tá le ‘trádáil chomhpháirtíochta’ agus ‘trádáil leithleach’ na bríonna céanna, faoi seach, atá leo i gCuid 43; ciallaíonn ‘foirgneamh sonraithe’— (a) foirgneamh nó déanmhas atá, nó atá le bheith, ina fhoirgneamh nó ina dhéanmhas tionscail de bhíthin a úsáide nó a úsáide measta chun críche a shonraítear in alt 268(1), agus (b) aon fhoirgneamh nó déanmhas eile a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim faoi Chaibidil 1 de Chuid 9 de bhua Chuid 10 nó alt 843, ach ní fholaíonn sé foirgneamh nó déanmhas— (i) atá, nó a mheastar a bheith, ina fhoirgneamh nó ina dhéanmhas tionscail de bhíthin a úsáide chun na gcríoch a shonraítear in alt 268(1)(d), nó (ii) a bhfuil feidhm ag alt 355(1)(b) maidir leis. (2) Faoi réir fho-alt (5), i ndáil le haon liúntas atá le tabhairt do phearsa aonair faoi Chaibidil 1 de Chuid 9 d'aon bhliain mheasúnachta i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe, beidh feidhm ag alt 305 amhail is dá gcuirfí an méid seo a leanas in ionad fho-alt (1)(b) den alt sin: ‘(b) (b) D'ainneoin mhír (a), más rud é go mbeidh liúntas dá dtagraítear sa mhír sin ar fáil go príomha in aghaidh ioncaim den aicme shonraithe agus gur mó méid an liúntais ná méid an ioncaim den aicme sin atá ag an duine don chéad bhliain mheasúnachta a luaitear, féadfaidh an duine, trí fhógra i scríbhinn a thabhairt don chigire tráth nach déanaí ná 2 bhliain tar éis dheireadh na bliana measúnachta, a roghnú go ndéanfar an bhreis nó £25,000, cibé acu is ísle, a asbhaint as ioncam eile an duine don bhliain mheasúnachta sin nó a fhritháireamh ina choinne, agus déanfar í a asbhaint as an ioncam sin nó a fhritháireamh ina choinne agus déanfar cáin a urscaoileadh nó a aisíoc dá réir sin, agus ní dhéanfar ach an t-iarmhéid, más ann, den liúntas a asbhaint as an ioncam den aicme shonraithe atá ag an duine do na blianta ina dhiaidh sin nó a fhritháireamh ina choinne.’. (3) Faoi réir fho-alt (5), más rud é— (a) go bhfuil aon liúntas nó liúntais faoi Chaibidil 1 de Chuid 9 le tabhairt do bhliain mheasúnachta do phearsa aonair, ar pearsa aonair é nó í is comhpháirtí i dtrádáil chomhpháirtíochta, i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe, agus (b) go bhfuil an liúntas nó na liúntais sin le tabhairt le linn trádáil leithleach na pearsan aonair a bheith á cur faoi cháin, ansin, mura rud é, sa bhonntréimhse don bhliain mheasúnachta ar ina leith atá an liúntas nó na liúntais sin le tabhairt, gur comhpháirtí gníomhach i ndáil leis an trádáil chomhpháirtíochta an phearsa aonair, ní mó méid aon liúntais nó liúntas den sórt sin a bheidh le cur i gcuntas chun críocha alt 392(1) ná méid a chinnfear de réir na foirmle— A + £25,000 i gcás gurb é A méid bhrabúis nó ghnóchain thrádáil leithleach na pearsan aonair sa bhliain chaillteanais sula gcuirtear alt 392(1) i bhfeidhm. (4) Más rud é gur comhpháirtí pearsa aonair in 2 thrádáil chomhpháirtíochta nó níos mó, ansin, chun críocha fho-alt (3), measfar, i ndáil leis an bpearsa aonair sin, gur trádáil chomhpháirtíochta aonair na trádálacha comhpháirtíochta sin nach comhpháirtí gníomhach an phearsa aonair ina leith agus measfar gur trádáil leithleach aonair trádálacha leithleacha na pearsan aonair i ndáil leis na trádálacha comhpháirtíochta sin. (5) Ní bheidh feidhm ag an alt seo maidir le liúntas atá le tabhairt do phearsa aonair faoi Chaibidil 1 de Chuid 9 i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe más rud é, roimh an dáta sin— (a) (i) i gcás foirgníochta, gur leagadh an bhunsraith don fhoirgneamh sonraithe ina hiomláine, (ii) i gcás tionscadail athfheistithe, go ndearnadh obair ab fhiú 5 faoin gcéad de chostas iomlán an tionscadail athfheistithe sin, nó (iii) go raibh tionscadal, dá bhfuil an foirgneamh sonraithe le soláthar, ceadaithe le haghaidh cúnaimh deontais ag gníomhaireacht forbartha tionscail, ach sin sa chás amháin gur tugadh an ceadú sin laistigh de thréimhse 2 bhliain roimh an dáta sin, nó (b) (i) go raibh iarratas ar chead pleanála don obair arb ionannas di an caiteachas sin ar an bhfoirgneamh sonraithe (a mhéid atá gá le cead den sórt sin) faighte ag údarás pleanála roimh an 3ú lá de Nollaig, 1997, nó (ii) gur féidir leis an bpearsa aonair a chruthú, chun sástacht na gCoimisinéirí Ioncaim, gur ullmhaíodh plean mionsonraithe don obair arb ionannas di an caiteachas sin agus go raibh pléití mionsonraithe ann le húdarás pleanála i ndáil leis an bhfoirgneamh sonraithe roimh an 3ú lá de Nollaig, 1997, agus gur féidir tacú leis sin le mionnscríbhinn nó le dearbhú reachtúil arna dhéanamh nó arna déanamh go cuí thar ceann an údaráis pleanála lena mbaineann, agus go dtabhaítear an caiteachas sin faoi oibleagáid a ndeachaigh an phearsa aonair fúithi i ndáil leis an bhfoirgneamh sonraithe— (i) roimh an 3ú lá de Nollaig, 1997, nó (ii) roimh an 1ú lá de Bhealtaine, 1998, de bhun caibidlí a bhí ar siúl roimh an 3ú lá de Nollaig, 1997. (6) Chun críocha fho-alt (5)— (a) ní dhéileálfar le hoibleagáid mar oibleagáid a ndeachthas fúithi roimh dháta áirithe ach amháin más rud é, roimh an dáta sin, go raibh conradh ceangailteach i scríbhinn ar marthain as ar eascair an oibleagáid sin, agus (b) ní mheasfar go raibh caibidlí, a ndeachthas faoi oibleagáid dá mbun, ar siúl roimh dháta áirithe mura raibh réamhghealltanais nó réamhchomhaontuithe i scríbhinn i ndáil leis an oibleagáid sin tugtha nó déanta roimh an dáta sin. (7) Más rud é go ndeachaigh pearsa aonair faoi oibleagáid lena mbaineann fo-alt (5) chun caiteachas caipitiúil a thabhú ar fhoirgneamh sonraithe an 3ú lá de Nollaig, 1997, nó dá éis, agus go n-éagfaidh an phearsa aonair sin sula mbeidh aon chuid den chaiteachas sin tabhaithe, measfar, maidir le pearsa aonair eile— (a) a gheallann i scríbhinn go gcomhallfaidh sé nó sí an oibleagáid a ndeachaigh an phearsa aonair éagtha fúithi, agus (b) a thabhaíonn an chuid sin den chaiteachas caipitiúil ar an bhfoirgneamh sonraithe a bheadh tabhaithe thairis sin ag an bpearsa aonair éagtha, go bhfuil ceanglais fho-alt (5) comhlíonta aige nó aici i ndáil leis an gcaiteachas sin. (8) Beidh feidhm ag an alt seo, fara aon mhodhnuithe is gá, i ndáil le gairm amhail mar atá feidhm aige i ndáil le trádáil. |
Cáin ioncaim: srian ar úsáid liúntas caipitiúil ar óstáin áirithe, etc. | 409B.—(1) San alt seo— tá le ‘comhpháirtí gníomhach’, i ndáil le trádáil chomhpháirtíochta, an bhrí chéanna atá leis in alt 409A; tá le ‘trádáil chomhpháirtíochta’ agus ‘trádáil leithleach’ na bríonna céanna, faoi seach, atá leo i gCuid 43; ciallaíonn ‘foirgneamh sonraithe’ foirgneamh nó déanmhas atá, nó a mheastar a bheith, ina fhoirgneamh nó ina dhéanmhas tionscail mar gheall ar é a úsáid chun críche a shonraítear in alt 268(1)(d) ach ní fholaíonn sé— (a) aon fhoirgneamh nó déanmhas den sórt sin (nach foirgneamh nó déanmhas atá in úsáid mar champa saoire dá dtagraítear in alt 268(3))— (i) a bhfuil a láithreán go hiomlán laistigh d'aon cheann de chontaetha riaracháin an Chabháin, Dhún na nGall, Liatroma, Mhaigh Eo, Mhuineacháin, Ros Comáin agus Shligigh ach nach bhfuil sé laistigh de limistéar saoire cáilitheach de réir bhrí Chaibidil 4 de Chuid 10, agus (ii) ina bhfuil an chóiríocht agus na saoráidí eile a sholáthraítear ag teacht le caighdeán atá sonraithe i dtreoirlínte arna n-eisiúint ag an Aire Turasóireachta, Spóirt agus Áineasa le toiliú an Aire Airgeadais, agus (b) foirgneamh nó déanmhas a mheastar a bheith ina fhoirgneamh nó ina dhéanmhas den sórt sin mar gheall ar é a úsáid mar iostán saoire den chineál dá dtagraítear in alt 268(3). (2) Faoi réir fho-alt (4), ní bheidh feidhm ag alt 305(1)(b) i ndáil le haon liúntas atá le tabhairt do phearsa aonair do bhliain mheasúnachta faoi Chaibidil 1 de Chuid 9 i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe. (3) Faoi réir fho-alt (4), más rud é— (a) go bhfuil aon liúntas nó liúntais faoi Chaibidil 1 de Chuid 9 le tabhairt do bhliain mheasúnachta do phearsa aonair, ar pearsa aonair é nó í is comhpháirtí i dtrádáil chomhpháirtíochta, i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe, agus (b) go bhfuil an liúntas nó na liúntais sin le tabhairt le linn trádáil leithleach na pearsan aonair a bheith á cur faoi cháin, ansin, mura rud é, sa bhonntréimhse don bhliain mheasúnachta ar ina leith atá an liúntas nó na liúntais sin le tabhairt, gur comhpháirtí gníomhach i ndáil leis an trádáil chomhpháirtíochta an phearsa aonair, ní mó méid aon liúntais nó liúntas den sórt sin a bheidh le cur i gcuntas chun críocha alt 392(1) ná méid bhrabúis nó ghnóchain thrádáil leithleach na pearsan aonair sa bhliain chaillteanais sula gcuirtear alt 392(1) i bhfeidhm. (4) Ní bheidh feidhm ag an alt seo maidir le liúntas atá le tabhairt do phearsa aonair faoi Chaibidil 1 de Chuid 9 i leith caiteachais chaipitiúil arna thabhú an 3ú lá de Nollaig, 1997, nó dá éis, ar fhoirgneamh sonraithe más rud é, roimh an dáta sin— (a) (i) i gcás foirgníochta, gur leagadh an bhunsraith don fhoirgneamh sonraithe ina hiomláine, nó (ii) i gcás tionscadail athfheistithe, go ndearnadh obair ab fhiú 5 faoin gcéad de chostas iomlán an tionscadail athfheistithe sin, nó (b) (i) go raibh iarratas ar chead pleanála don obair arb ionannas di an caiteachas sin ar an bhfoirgneamh sonraithe (a mhéid atá gá le cead den sórt sin) faighte ag údarás pleanála roimh an 3ú lá de Nollaig, 1997, nó (ii) gur féidir leis an bpearsa aonair a chruthú, chun sástacht na gCoimisinéirí Ioncaim, gur ullmhaíodh plean mionsonraithe don obair arb ionannas di an caiteachas sin agus go raibh pléití mionsonraithe ann le húdarás pleanála i ndáil leis an bhfoirgneamh sonraithe roimh an 3ú lá de Nollaig, 1997, agus gur féidir tacú leis sin le mionnscríbhinn nó le dearbhú reachtúil arna dhéanamh nó arna déanamh go cuí thar ceann an údaráis pleanála lena mbaineann, agus go dtabhaítear an caiteachas sin faoi oibleagáid a ndeachaigh an phearsa aonair fúithi i ndáil leis an bhfoirgneamh sonraithe— (i) roimh an 3ú lá de Nollaig, 1997, nó (ii) roimh an 1ú lá de Bhealtaine, 1998, de bhun caibidlí a bhí ar siúl roimh an 3ú lá de Nollaig, 1997. (5) Chun críocha fho-alt (4)— (a) ní dhéileálfar le hoibleagáid mar oibleagáid a ndeachthas fúithi roimh dháta áirithe ach amháin más rud é, roimh an dáta sin, go raibh conradh ceangailteach i scríbhinn ar marthain as ar eascair an oibleagáid sin, agus (b) ní mheasfar go raibh caibidlí, a ndeachthas faoi oibleagáid dá mbun, ar siúl roimh dháta áirithe mura raibh réamhghealltanais nó réamhchomhaontuithe i scríbhinn i ndáil leis an oibleagáid sin tugtha nó déanta roimh an dáta sin. (6) Más rud é go ndeachaigh pearsa aonair faoi oibleagáid lena mbaineann fo-alt (4) chun caiteachas caipitiúil a thabhú ar fhoirgneamh sonraithe an 3ú lá de Nollaig, 1997, nó dá éis, agus go n-éagfaidh an phearsa aonair sin sula mbeidh aon chuid den chaiteachas sin tabhaithe, measfar, maidir le pearsa aonair eile— (a) a gheallann i scríbhinn go gcomhallfaidh sé nó sí an oibleagáid a ndeachaigh an phearsa aonair éagtha fúithi, agus (b) a thabhaíonn an chuid sin den chaiteachas caipitiúil ar an bhfoirgneamh sonraithe a bheadh tabhaithe thairis sin ag an bpearsa aonair éagtha, go bhfuil ceanglais fho-alt (4) comhlíonta aige nó aici i ndáil leis an gcaiteachas sin. (7) Beidh feidhm ag an alt seo, fara aon mhodhnuithe is gá, i ndáil le gairm amhail mar atá feidhm aige i ndáil le trádáil.”. |
Leasú ar alt 403 (srian ar úsáid liúntas caipitiúil i leith sócmhainní léasaithe áirithe) den Phríomh-Acht.
31.—Leasaítear leis seo alt 403 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (b) i bhfo-alt (9):
“(b) An tagairt sa mhíniú ar ‘na liúntais chaipitiúla shonraithe' d'innealra nó gléasra lena mbaineann an fo-alt seo, is tagairt í d'innealra nó gléasra (nach scannán den chineál a luaitear i bhfo-alt (7)(a)) arna sholáthar an 13ú lá de Bhealtaine, 1986, nó dá éis, lena léasú ag léasóir chuig léasaí (is duine nach bhfuil bainteach leis an léasóir) faoi léas a bhfuil ar áireamh ina théarmaí geallúint ón léasaí gurb amhlaidh, le linn tréimhse (dá ngairtear ‘an tréimhse iomchuí’ san alt seo) nach lú ná 3 bliana agus dar tosach an lá a thosóidh an léasaí ag úsáid an innealra nó an ghléasra i gcéaduair, maidir leis an innealra nó leis an ngléasra a soláthraíodh amhlaidh—
(i) i gcás gur soláthraíodh amhlaidh é roimh an 4ú lá de Mhárta, 1998, nach mbeidh sé á úsáid ag an léasaí ach amháin chun críocha trádála sonraithe arna seoladh sa Stát ag an léasaí, agus
(ii) i gcás gur soláthraíodh amhlaidh é an lá sin nó dá éis, nach mbeidh sé á úsáid ag an léasaí ach amháin chun críocha trádála sonraithe arna seoladh sa Stát ag an léasaí agus nach mbeidh sé á úsáid chun críocha aon trádála eile, nó aon ghnó nó gníomhaíochta eile seachas trádáil an léasóra.”.
Leasú ar alt 481 (faoiseamh i leith infheistíochta i scannáin) den Phríomh-Acht.
32.—(1) Leasaítear leis seo alt 481 den Phríomh-Acht sa mhíniú ar “scannán” i bhfo-alt (1)—
(a) i mír (a), trí “i bhfo-alt (2), agus” a chur in ionad “i bhfo-alt (2), nó”,
(b) i mír (b), trí “maidir le gach scannán” a chur in ionad “maidir le haon scannán eile”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1997.
Leasú ar alt 482 (faoiseamh i leith caiteachais ar fhoirgnimh agus gairdíní suntasacha) den Phríomh-Acht.
33.—Maidir le caiteachas cáilitheach arna thabhú an 12ú lá d'Fheabhra, 1998, nó dá éis, leasaítear leis seo alt 482 den Phríomh-Acht tríd an mír seo a leanas a chur le fo-alt (2) i ndiaidh mhír (c)—
“(d) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh dá dtagraítear i mír (a), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, i dtréimhse inmhuirearaithe, caiteachas cáilitheach a thabhaítear i ndáil le foirgneamh ceadaithe, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas cáilitheach sin is inchurtha síos go cuí d'obair a rinneadh iarbhír le linn na tréimhse inmhuirearaithe mar chaiteachas a tabhaíodh sa tréimhse sin.”.
Srian le faoiseamh maidir le scaireanna cáilithe arna n-eisiúint an 3ú lá de Nollaig, 1997, nó dá éis.
34.—Leasaítear leis seo an Príomh-Acht i gCuid 16—
(a) faoi réir alt 35, maidir le scaireanna cáilithe arna n-eisiúint an 3ú lá de Nollaig, 1997, nó dá éis—
(i) in alt 491—
(I) tríd an méid seo a leanas a chur in ionad fho-ailt (2) agus (3):
“(2)(a) Faoi réir an ailt seo, i gcás ina gcruinneoidh cuideachta aon mhéid trí scaireanna cáilithe a eisiúint an 3ú lá de Nollaig, 1997, nó dá éis (dá ngairtear ‘an eisiúint iomchuí’ san alt seo), ní thabharfar faoiseamh maidir leis an mbreis a bheidh ag an méid a chruinneofar amhlaidh ar an méid a chinnfear de réir na foirmle—
A - B
i gcás—
gurb é A—
(i) i gcás cuideachta a chruinneoidh, nó a gcruinneoidh a fochuideachta cháilitheach, an méid de bhua alt 496(2)(a)(iv)(II), £100,000,
(ii) i gcás infheistíochta iomchuí, £500,000,
(iii) i gcás inar úsáideadh an t-airgead a cruinníodh, go bhfuil sé á úsáid nó go mbeartaítear é a úsáid d'aon toisc le haghaidh oibríochtaí trádála cáilitheacha dá dtagraítear in alt 496(2)(a)(ix) atá á seoladh nó le seoladh ag an gcuideachta nó ag a fochuideachta cháilitheach, £1,000,000, nó
(iv) in aon chás eile, £250,000, agus
gurb é B an méid is lú díobh seo a leanas—
(i) an méid iomchuí arb ionannas dó A san fhoirmle, agus
(ii) méid is comhionann le comhiomlán na méideanna go léir a chruinnigh an chuideachta trí scaireanna cáilithe a eisiúint tráth ar bith roimh an eisiúint iomchuí seachas—
(I) i gcás gur £100,000 é A san fhoirmle, an chéad £400,000, agus
(II) i gcás gur £250,000 é A san fhoirmle, an chéad £250,000,
d'aon mhéideanna a bheidh cruinnithe ar mhodh infheistíochtaí iomchuí.
(b) (i) I gcás ina gcruinneoidh cuideachta aon mhéid trí eisiúint iomchuí agus gurb é atá sa mhéid sin infheistíocht iomchuí agus aon mhéid eile, measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) gurb é atá san eisiúint iomchuí 2 eisiúint ar leithligh de scaireanna cáilithe ar eisiúint i leith na hinfheistíochta iomchuí ceann acu (dá ngairtear ‘an chéad eisiúint’ sa mhír seo) agus ar eisiúint i leith an mhéid eile a bheidh cruinnithe an ceann eile (dá ngairtear ‘an dara heisiúint’ sa mhír seo).
(ii) I gcás ina bhfuil feidhm ag fomhír (i), measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) go ndearnadh an chéad eisiúint an lá roimh dháta na heisiúna iomchuí agus measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) go ndearnadh an dara heisiúint ar dháta na heisiúna iomchuí agus beidh feidhm ag mír (a) dá réir sin.
(3) (a) I gcás ina gcruinneoidh cuideachta aon mhéid trí eisiúint iomchuí agus go bhfuil an chuideachta sin i gcomhlachas (de réir bhrí an ailt seo) le cuideachta amháin eile nó níos mó, ansin, maidir leis an gcuideachta sin, ní thabharfar faoiseamh maidir leis an mbreis a bheidh ag an méid a chruinneofar amhlaidh ar an méid a chinnfear de réir na foirmle—
A - B
i gcás—
gurb é A—
(i) i gcás cuideachta a chruinneoidh, nó a gcruinneoidh a fochuideachta cháilitheach, an méid de bhua alt 496(2)(a)(iv)(II), £100,000,
(ii) i gcás infheistíochta iomchuí, £500,000,
(iii) i gcás gur úsáideadh an t-airgead a cruinníodh, go bhfuil sé á úsáid nó go mbeartaítear é a úsáid d'aon toisc le haghaidh oibríochtaí trádála cáilitheacha dá dtagraítear in alt 496(2)(a)(ix) atá á seoladh nó le seoladh ag an gcuideachta nó ag a fochuideachta cháilitheach, £1,000,000, nó
(iv) in aon chás eile, £250,000, agus
gurb é B an méid is lú díobh seo a leanas—
(i) an méid iomchuí arb ionannas dó A san fhoirmle, agus
(ii) comhiomlán na méideanna go léir a cruinníodh trí scaireanna cáilithe a eisiúint tráth ar bith roimh an eisiúint iomchuí nó ar dháta na heisiúna iomchuí ag na cuideachtaí go léir (lena n-áirítear an chuideachta sin) atá i gcomhlachas de réir bhrí an ailt seo seachas—
(I) an méid a cruinníodh tríd an eisiúint iomchuí, agus
(II) (A) i gcás gur £100,000 é A san fhoirmle, an chéad £400,000, agus
(B) i gcás gur £250,000 é A san fhoirmle, an chéad £250,000,
d'aon mhéideanna a bheidh cruinnithe ar mhodh infheistíochtaí iomchuí.
(b) (i) I gcás ina gcruinneoidh cuideachta aon mhéid trí eisiúint iomchuí agus gurb é atá sa mhéid sin infheistíocht iomchuí agus aon mhéid eile, measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) gurb é atá san eisiúint iomchuí 2 eisiúint ar leithligh de scaireanna cáilithe ar eisiúint i leith na hinfheistíochta iomchuí ceann acu (dá ngairtear ‘an chéad eisiúint’ sa mhír seo) agus ar eisiúint i leith an mhéid eile a bheidh cruinnithe an ceann eile (dá ngairtear ‘an dara heisiúint’ sa mhír seo).
(ii) I gcás ina bhfuil feidhm ag fomhír (i), measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) go ndearnadh an chéad eisiúint an lá roimh dháta na heisiúna iomchuí agus measfar chun críocha an fho-ailt seo (ach ní chun aon chríche eile den Chuid seo) go ndearnadh an dara heisiúint ar dháta na heisiúna iomchuí agus beidh feidhm ag mír (a) dá réir sin.”,
agus
(II) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5):
“(5) Le linn cinneadh a dhéanamh, chun críocha na foirmle i bhfo-alt (2)(a) nó, de réir mar a bheidh, na foirmle i bhfo-alt (3)(a), cad é an méid lena mbaineann mír (ii) den mhíniú ar ‘B’ sna foirmlí sin, ní chuirfear i gcuntas aon mhéid—
(a) a bheidh suibscríofa ag duine seachas pearsa aonair a cháilíonn le haghaidh faoisimh, nó
(b) a mbeidh sé toirmiscthe de bhua alt 490 faoiseamh a thabhairt ina leith.”,
agus
(ii) trí alt 492 a scriosadh,
(b) in alt 498, amhail ar an agus ón 12ú lá d'Fheabhra, 1998, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4)—
“(4) I gcás ina sealbhaíonn pearsa aonair gnáthscaireanna d'aon aicme i gcuideachta agus gur tugadh an faoiseamh i leith roinnt scaireanna den aicme sin ach nár tugadh é i leith roinnt eile, déileálfar, chun críocha an ailt seo, le haon diúscairt a rinne an phearsa aonair ar ghnáthscaireanna den aicme sin sa chuideachta, nach diúscairt a bhfuil feidhm ag alt 479(3) nó 512(2) maidir léi, mar dhiúscairt a bhaineann leis na scaireanna sin ar tugadh faoiseamh ina leith faoin gCuid seo seachas le scaireanna eile.”,
agus
(c) in alt 504, trí “500” a chur in ionad “498” i mír (a) d'fho-alt (7).
Comhshocraíochtaí idirthréimhseacha i ndáil le halt 34.
35.—(1) San alt seo—
ciallaíonn “iniúchóir”—
(a) i ndáil le cuideachta nó lena fochuideachta cháilitheach, an duine nó na daoine a cheapfar mar iniúchóir don chuideachta nó dá fochuideachta cháilitheach, de réir mar is cuí, chun críocha uile Achtanna na gCuideachtaí, 1963 go 1990, agus
(b) i ndáil le ciste ainmnithe sonraithe, an duine nó na daoine a cheapfar mar iniúchóir an chiste sin;
tá le “údarás” an bhrí a shanntar dó le halt 492 den Phríomh-Acht;
tá le “gníomhaireacht deimhníochta” an bhrí a shanntar dó le halt 488 den Phríomh-Acht;
tá le “Aire deimhníochta” an bhrí a shanntar dó le halt 488 den Phríomh-Acht;
tá le “comhdheimhniú” an bhrí a shanntar dó le halt 492 den Phríomh-Acht;
ciallaíonn “Bord Fiontar Contae” bord dá dtagraítear sa Sceideal a ghabhann leis an Acht um Fhorbairt Tionscail, 1995;
tá le “scaireanna cáilithe” an bhrí a shanntar dó le halt 488 den Phríomh-Acht;
tá le “gníomhaireacht forbartha tionscail” an bhrí a shanntar dó le halt 488 den Phríomh-Acht;
ciallaíonn “na príomhfhorálacha” Caibidil III de Chuid I den Acht Airgeadais, 1984, nó Cuid 16 den Phríomh-Acht;
ciallaíonn “réamheolaire”, i ndáil le cuideachta, aon réamheolaire, fógra, ciorclán nó fógrán, ina ndéantar aon scaireanna cáilithe de chuid na cuideachta a thairiscint don phobal le suibscríobh lena n-aghaidh nó lena gceannach agus, sa mhíniú seo, folaíonn “an pobal” aon chuid den phobal, cibé acu a roghnaítear iad mar chomhaltaí den chuideachta nó mar chliaint de chuid an duine a eisíonn an réamheolaire nó in aon slí eile;
tá le “fochuideachta cháilitheach”, i ndáil le cuideachta, an bhrí chéanna atá leis chun críocha alt 495 den Phríomh-Acht;
tá le “oibríochtaí trádála cáilitheacha” an bhrí a shanntar dó le halt 496 den Phríomh-Acht;
tá le “deimhniú iomchuí” an bhrí a shanntar dó le halt 492 den Phríomh-Acht;
ciallaíonn “ciste ainmnithe sonraithe” ciste infheistíochta arna ainmniú faoi alt 27 den Acht Airgeadais, 1984, a dhún an 5ú lá d'Aibreán, 1997, nó roimhe;
ciallaíonn “an tréimhse shonraithe” an tréimhse dar tosach an 1ú lá de Nollaig, 1996, agus dar críoch an 2ú lá de Nollaig, 1997.
(2) Ní bheidh feidhm ag mír (a) d'alt 34 maidir le scaireanna cáilithe arna n-eisiúint, an 3ú lá de Nollaig, 1997, nó dá éis, ag cuideachta lena mbaineann an t-alt seo agus a gcomhlíontar na coinníollacha i bhfo-alt (5), (6) nó (7) ina leith.
(3) Beidh feidhm ag na forálacha de Chuid 16 den Phríomh-Acht a bhí i bhfeidhm díreach roimh an 3ú lá de Nollaig, 1997, mar atá na forálacha sin arna leasú le míreanna (b) agus (c) d'alt 34, maidir le scaireanna cáilithe arna n-eisiúint an lá sin nó dá éis ag cuideachta lena mbaineann an t-alt seo agus a gcomhlíontar na coinníollacha i bhfo-alt (5), (6) nó (7) ina leith.
(4) Tá feidhm ag an alt seo maidir le cuideachta a sheolann, nó a seolann a fochuideachta cháilitheach, ceann amháin nó níos mó de na hoibríochtaí trádála cáilitheacha nó a bhfuil sé beartaithe aici nó ag a fochuideachta cháilitheach é sin a dhéanamh.
(5) Is iad coinníollacha an fho-ailt seo dá dtagraítear i bhfo-alt (2)—
(a) go n-eiseoidh an chuideachta na scaireanna cáilithe an 5ú lá d'Aibreán, 1998, nó roimhe, agus
(b) go n-eiseofar na scaireanna cáilithe tar éis suibscríofa thar ceann pearsan aonair ag duine nó daoine ag a bhfuil bainistiú ciste ainmnithe shonraithe, agus
(c) go gcruthóidh an chuideachta chun sástacht na gCoimisinéirí Ioncaim go raibh rún aici, roimh an 3ú lá de Nollaig, 1997, airgead a chruinniú, an 5ú lá d'Aibreán, 1998, nó roimhe, faoi na príomhfhorálacha tríd an gciste ainmnithe sonraithe dá dtagraítear i mír (b) den fho-alt seo,
agus le linn dóibh cinneadh a dhéanamh an deimhin leo gur chomhlíon an chuideachta na ceanglais a shonraítear i mír (c) den fho-alt seo, beidh aird ag na Coimisinéirí Ioncaim ar na nithe seo a leanas—
(i) (I) príomhranna sínithe comhaontaithe idir an chuideachta agus an ciste, nó
(II) malartú comhfhreagrais idir an chuideachta agus an ciste ina dtaispeántar go soiléir gur bheartaigh an ciste, an 5ú lá d'Aibreán, 1998, nó roimhe, suibscríobh le haghaidh scaireanna cáilithe sa chuideachta,
(ii) deimhniú ó iniúchóir an chiste ina ndaingnítear gur ciste ainmnithe sonraithe é, agus
(iii) aon fhaisnéis eile a mheasfaidh na Coimisinéirí Ioncaim is gá chun na críche.
(6) Is iad coinníollacha an fho-ailt seo dá dtagraítear i bhfo-alt (2)—
(a) go mbeidh na scaireanna cáilithe eisithe ag an gcuideachta an 30ú lá de Mheán Fómhair, 1998, nó roimhe, agus
(b) go mbeidh deimhniú iomchuí nó comhdheimhniú eisithe chuig an gcuideachta ag údarás roimh an 3ú lá de Nollaig, 1997.
(7) Is iad coinníollacha an fho-ailt seo dá dtagraítear i bhfo-alt (2)—
(a) go mbeidh na scaireanna cáilithe eisithe ag an gcuideachta an 30ú lá de Mheán Fómhair, 1998, nó roimhe, agus
(b) go gcruthóidh an chuideachta chun sástacht na gCoimisinéirí Ioncaim go raibh rún aici, roimh an 3ú lá de Nollaig, 1997, airgead a chruinniú faoi na príomhfhorálacha, agus le linn dóibh cinneadh a dhéanamh an bhfuil siad sásta amhlaidh beidh aird ag na Coimisinéirí Ioncaim ar cheann amháin nó níos mó díobh seo a leanas—
(i) iarratas i scríbhinn arna dhéanamh ag an gcuideachta chuig na Coimisinéirí Ioncaim sa tréimhse shonraithe chun tuairim na gCoimisinéirí Ioncaim a fháil i dtaobh ar chuideachta cháilitheach a bheadh sa chuideachta chun críocha na bpríomhfhorálacha,
(ii) iarratas i scríbhinn arna dhéanamh ag an gcuideachta chuig údarás sa tréimhse shonraithe ar dheimhniú iomchuí nó ar chomhdheimhniú,
(iii) iarratas i scríbhinn arna dhéanamh ag an gcuideachta chuig gníomhaireacht forbartha tionscail sa tréimhse shonraithe ar dheimhniú dá dtagraítear in alt 489(2)(e) den Phríomh-Acht,
(iv) iarratas i scríbhinn arna dhéanamh chuig gníomhaireacht deimhníochta, Aire deimhníochta nó Bord Fiontar Contae sa tréimhse shonraithe ar dheimhniú faoi alt 497 den Phríomh-Acht, agus
(v) foilsiú réamheolaire sa tréimhse shonraithe ag an gcuideachta nó thar a ceann,
agus
(c) (i) i gcás cuideachta a sheolann, nó a seolann a fochuideachta cháilitheach, oibríocht trádála cháilitheach mar a luaitear i bhfomhír (i), (ii), (iii), (v), (viii), (ix), (xi) nó (xiii) de mhír (a) d'alt 496(2) den Phríomh-Acht, nó a bhfuil sé beartaithe aici nó ag a fochuideachta cháilitheach é sin a dhéanamh, go ndearna an chuideachta nó a fochuideachta cháilitheach, de réir mar a bheidh, conradh ceangailteach i scríbhinn, sa tréimhse shonraithe—
(I) chun talamh nó foirgneamh a cheannach nó a léasú,
(II) chun gléasra nó innealra a cheannach nó a léasú, nó
(III) chun foirgneamh a fhoirgniú nó a athfheistiú,
(III) le húsáid i seoladh a hoibríochta trádála cáilithí,
(ii) i gcás cuideachta a sheolann, nó a seolann a fochuideachta cháilitheach, oibríocht trádála cháilitheach mar a luaitear i bhfomhír (vii) de mhír (a) d'alt 496(2) den Phríomh-Acht, nó a bhfuil sé beartaithe aici nó ag a fochuideachta cháilitheach é sin a dhéanamh, go ndearna an chuideachta nó a fochuideachta cháilitheach, de réir mar a bheidh, conradh ceangailteach i scríbhinn, sa tréimhse shonraithe—
(I) chun tithe gloine a cheannach nó a léasú,
(II) chun gléasra nó innealra a cheannach nó a léasú, nó
(III) chun tithe gloine a fhoirgniú nó a athfheistiú,
le húsáid i seoladh a hoibríochta trádála cáilithí,
(iii) i gcás cuideachta a sheolann, nó a seolann a fochuideachta cháilitheach, oibríocht trádála cháilitheach mar a luaitear i bhfomhír (xii) de mhír (a) d'alt 496(2) den Phríomh-Acht, nó a bhfuil sé beartaithe aici nó ag a fochuideachta cháilitheach é sin a dhéanamh, go ndearna an chuideachta nó a fochuideachta cháilitheach, de réir mar a bheidh, conradh ceangailteach i scríbhinn, sa tréimhse shonraithe, chun táirgeadh, foilsiú, margú nó cur chun cinn a dhéanamh maidir leis an taifeadadh cáilitheach nó leis na taifeadtaí cáilitheacha a bhfuil sé beartaithe ag an gcuideachta nó ag a fochuideachta cháilitheach, de réir mar a bheidh, é nó iad a tháirgeadh,
agus go gcruthóidh an chuideachta chun sástacht na gCoimisinéirí Ioncaim go raibh an conradh a rinne sí nó a rinne a fochuideachta cháilitheach, de réir mar a bheidh, ina chuid dhílis den chuspóir, nó i gcomhréir leis an gcuspóir, a raibh rún aici airgead a chruinniú lena aghaidh faoi na príomhfhorálacha agus gurb ionann comaoin an chonartha agus 25 faoin gcéad nó níos mó den airgead a bhfuil sé beartaithe é a chruinniú amhlaidh.
(8) Chun críocha fho-alt (7), déanfaidh iniúchóir cuideachta, nó iniúchóir a fochuideachta cáilithí, de réir mar is cuí—
(a) an dáta ar a ndearna an chuideachta nó, de réir mar a bheidh, a fochuideachta cháilitheach, conradh, agus
(b) an dáta ar ar fhoilsigh an chuideachta réamheolaire nó ar foilsíodh thar a ceann é,
a dhaingniú i ndeimhniú.
Scéimeanna scaireanna d'fhostaithe.
36.—(1) Leasaítear leis seo an Príomh-Acht—
(a) i gCaibidil 1 de Chuid 17, tríd an alt seo a leanas a chur isteach i ndiaidh alt 511:
“Scaireanna a fhaightear ó iontaobhas scairúinéireachta d'fhostaithe. | 511A.—(1) Más rud é, ar dháta rite an Achta Airgeadais, 1998, nó dá éis, go ndéanfaidh iontaobhaithe scéime ceadaithe leithreasú ar scaireanna lena mbaineann alt 510(3) chuig rannpháirtí agus go ndéantar na coinníollacha a luaitear i bhfo-alt (2) a shásamh, ansin, chun críocha na Caibidle seo mar atá feidhm aici maidir leis na scaireanna sin— (a) críochnóidh an tréimhse choinneála, agus (b) is é an dáta scaoilte, an lá tar éis an lae ar ar leithreasaíodh na scaireanna chuig an rannpháirtí. (2) Is iad na coinníollacha dá dtagraítear i bhfo-alt (1)— (a) go ndearna iontaobhaithe iontaobhais scair-úinéireachta d'fhostaithe lena mbaineann alt 519 na scaireanna lena mbaineann a aistriú chuig iontaobhaithe na scéime ceadaithe lena mbaineann, (b) go raibh na scaireanna, díreach roimh an aistriú dá dtagraítear i mír (a), á sealbhú san iontaobhas scairúinéireachta sin d'fhostaithe ar feadh tréimhse nach lú ná 3 bliana, agus (c) gur thairbhí (de réir bhrí mhír 11 de Sceideal 12) faoin iontaobhas scairúinéireachta sin d'fhostaithe an rannpháirtí lena mbaineann gach uile thráth le linn na tréimhse 3 bliana dar críoch an dáta ar ar leithreasaíodh na scaireanna chuige nó chuici.”, |
(b) i gCaibidil 2 de Chuid 17, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7) in alt 519:
“(7) Ní bheidh iontaobhaithe iontaobhais lena mbaineann an t-alt seo inmhuirearaithe i leith cánach ioncaim i leith ioncaim arb éard é díbhinní i leith urrús a shealbhaíonn an t-iontaobhas má chaitheann, agus a mhéid a chaithfidh, na hiontaobhaithe an t-ioncam laistigh den tréimhse chaiteachais (de réir bhrí mhír 13 de Sceideal 12) chun críche amháin nó níos mó de na críocha cáilitheacha dá dtagraítear sa mhír sin, ach ní bheidh na hiontaobhaithe i dteideal go ndéanfar creidmheas cánach faoi alt 136 a fhritháireamh nó a íoc i leith na ndíbhinní sin.”,
(c) i Sceideal 11, tríd an bhfomhír seo a leanas a chur isteach i mír 4 i ndiaidh fhomhír (1):
“(1A) (a) Maidir le scéim brabús-roinnte a cheadófar ar dháta rite an Achta Airgeadais, 1998, nó dá éis, ní mór do na Coimisinéirí Ioncaim a bheith deimhin de—
(i) nach bhfuil aon ghnéithe den scéim (seachas aon ghnéithe atá ar áireamh chun ceanglais Chaibidil 1 de Chuid 17 agus an Sceidil seo a chomhlíonadh) a bhfuil nó a mbeadh d'éifeacht leo fostaithe nó iarfhostaithe d'aon tuairisc a chomhallann na coinníollacha i bhfomhír (1) a chur ó bheith rannpháirteach sa scéim, agus
(ii) i gcás gur comhalta de ghrúpa cuideachtaí í an chuideachta lena mbaineann, nach bhfuil agus nach mbeadh d'éifeacht leis an scéim tairbhí a thabhairt go hiomlán nó go príomha do stiúrthóirí cuideachtaí sa ghrúpa nó do na fostaithe sin de chuid cuideachtaí sa ghrúpa a fhaigheann leibhéil arda luacha saothair nó na leibhéil is airde luacha saothair.
(b) San fhomhír seo ciallaíonn ‘grúpa cuideachtaí’ cuideachta maille le haon chuideachtaí eile a bhfuil rialú aici orthu.”,
agus
(d) i Sceideal 12—
(i) i mír 1—
(I) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (3):
“(3) Chun críocha an Sceidil seo, tagann cuideachta faoi réim ghrúpa na cuideachta bunaithí aon tráth áirithe más rud é—
(a) gurb í an chuideachta bhunaitheach í, nó
(b) an tráth sin, go bhfuil sí faoi rialú na cuideachta bunaithí agus go ndeirtear go sroicheann an t-iontaobhas lena mbaineann, dá dtagraítear i mír 2(1), chuici.”,
agus
(II) i bhfomhír (4)(a), tríd an míniú seo a leanas a chur in ionad an mhínithe ar “comhlach”:
“tá le ‘comhlach’ an bhrí a shanntar dó le fo-alt (3) d'alt 433, ach an tagairt d'fhostaithe sa dá áit a bhfuil sí i bhfomhír (ii) de mhír (c) den fho-alt sin a fhorléiriú mar thagairt a fholaíonn tagairt d'iarfhostaithe;”,
(ii) tríd an mír seo a leanas a chur in ionad mhír 2:
“2. (1) Ar iarratas ó chomhlacht corpraithe (dá ngairtear ‘an chuideachta bhunaitheach’ sa Sceideal seo) a bhfuil iontaobhas scair-úinéireachta d'fhostaithe bunaithe aige, ceadóidh na Coimisinéirí Ioncaim an t-iontaobhas mar iontaobhas scair-úinéireachta cáilitheach d'fhostaithe más deimhin leo go gcomhlíontar na coinníollacha i míreanna 6 go 18 i ndáil leis an iontaobhas.
(2) (a) I gcás gur comhalta de ghrúpa cuideachtaí í an chuideachta bhunaitheach, ní cheadóidh na Coimisinéirí Ioncaim iontaobhas faoi fhomhír (1) mura deimhin leo nach bhfuil agus nach mbeadh d'éifeacht leis an iontaobhas tairbhí a thabhairt go hiomlán nó go príomha do stiúrthóirí cuideachtaí sa ghrúpa nó do na fostaithe sin de chuid cuideachtaí sa ghrúpa a fhaigheann leibhéil arda luacha saothair nó na leibhéil is airde luach saothair.
(b) San fhomhír seo ciallaíonn ‘grúpa cuideachtaí’ cuideachta maille le haon chuideachtaí eile a bhfuil rialú aici orthu.”,
(iii) i mír 11—
(I) trí na fomhíreanna seo a leanas a chur in ionad fhomhír (2):
“(2) Forálfar leis an ngníomhas iontaobhais gur tairbhí duine aon tráth áirithe (dá ngairtear ‘an tráth iomchuí’ san fhomhír seo) más rud é—
(a) gur fostaí nó stiúrthóir de chuid cuideachta atá faoi réim ghrúpa na cuideachta bunaithí an duine an tráth iomchuí,
(b) gach tráth áirithe i dtréimhse cháilitheach, gurbh fhostaí nó stiúrthóir den sórt sin de chuid cuideachta a thagann faoi réim ghrúpa na cuideachta bunaithí an duine an tráth áirithe sin,
(c) i gcás stiúrthóra, gur oibrigh an duine an tráth áirithe sin mar stiúrthóir de chuid na cuideachta lena mbaineann de réir ráta 20 uair an chloig sa tseachtain ar a laghad (gan nithe ar nós laethanta saoire ná breoiteachta a áireamh), agus
(d) go bhfuil an duine inmhuirearaithe i leith cánach ioncaim faoi Sceideal E maidir leis an oifig nó leis an bhfostaíocht atá aige nó aici.
(2A) Féadfaidh go bhforálfar leis an ngníomhas iontaobhais gur tairbhí duine aon tráth áirithe más rud é, murach fomhír (2)(d), gur thairbhí é nó í de réir na rialach a áirítear sa ghníomhas agus go gcomhlíonann sé nó sí fomhír (2).”,
(II) i bhfomhír (4)(a), trí “fomhíreanna (2A) agus (3)” a chur in ionad “fomhír (3)”,
(III) i bhfomhír (5), trí “fhomhíreanna (2) agus (2A)” a chur in ionad “fhomhír (2)”,
(IV) i bhfomhír (7), trí “fomhír (2A), (3) nó (4)” a chur in ionad “fomhír (3) nó (4)”, agus
(V) i bhfomhír (8), trí “fomhír (2), (2A), (3) nó (4)” a chur in ionad “fomhír (2), (3) nó (4)”.
(2) (a) Beidh feidhm ag mír (b) d'fho-alt (1) amhail ar agus ó dháta rite an Achta seo.
(b) Beidh feidhm ag mír (d) d'fho-alt (1) maidir le hiontaobhais scair-úinéireachta d'fhostaithe arna gceadú faoi mhír 2 de Sceideal 12 den Phríomh-Acht ar dháta rite an Achta seo nó dá éis.
Íocaíochtaí le fochonraitheoirí i dtionscail áirithe.
37.—(1) Leasaítear leis seo Cuid 18 den Phríomh-Acht, i gCaibidil 2—
(a) i bhfo-alt (1) d'alt 530, tríd an míniú seo a leanas a chur in ionad an mhínithe ar “oibríochtaí próiseála feola“:
“ciallaíonn ‘oibríochtaí próiseála feola’ oibríochtaí d'aon tuairisc acu seo a leanas—
(a) eallach, caoirigh, muca, éanlaith chlóis, turcaithe, éanlaith ghuine, lachain nó géanna a mharú,
(b) éanlaith chlóis, turcaithe, éanlaith ghuine, lachain nó géanna a ghabháil,
(c) conablaigh eallaigh, caorach, muc, éanlaithe clóis, turcaithe, éanlaithe guine, lachan nó géanna maraithe, nó aon chuid de na conablaigh sin (lena n-áirítear feoil), a roinnt (lena n-áirítear gearradh nó díchnámhú), a shórtáil, a phacáistiú (lena n-áirítear folúsphacáistiú), a athchuachadh nó a bhrandáil nó aon phróis eile dá samhail a fheidhmiú orthu,
(d) modhanna leasaithe (lena n-áirítear fuarstóráil) a fheidhmiú ar chonablaigh eallaigh, caorach, muc, éanlaithe clóis, turcaithe, éanlaithe guine, lachan nó géanna maraithe, nó ar aon chuid de na conablaigh sin (lena n-áirítear feoil),
(e) conablaigh eallaigh, caorach, muc, éanlaithe clóis, turcaithe, éanlaithe guine, lachan nó géanna maraithe, nó aon chuid de na conablaigh sin (lena n-áirítear feoil), a luchtú nó a dhíluchtú i mbunaíocht ar bith ina seoltar aon cheann de na hoibríochtaí dá dtagraítear i míreanna (a), (c) agus (d),
(f) conablaigh eallaigh, caorach, muc, éanlaithe clóis, turcaithe, éanlaithe guine, lachan nó géanna maraithe, nó aon chuid de na conablaigh sin (lena n-áirítear feoil), a tharlú ó bhunaíocht ar bith ina seoltar aon cheann de na hoibríochtaí dá dtagraítear i míreanna (a), (c) agus (d),
(g) bunaíocht ar bith ina seoltar aon cheann de na hoibríochtaí dá dtagraítear i míreanna (a), (c) agus (d) a ghlanadh,
(h) sicíní lae de chuid éanlaithe clóis, turcaithe, éanlaithe guine, lachan nó géanna a ghrádú, a ghnéaschinneadh agus a iompar,
(i) eallach, caoirigh, muca, éanlaith chlóis, turcaithe, éanlaith ghuine, lachain nó géanna, nó aon ábhar, innealra nó gléasra atá le húsáid, cibé acu a úsáidtear nó nach n-úsáidtear é, in aon cheann de na hoibríochtaí dá dtagraítear i míreanna (a) go (h), a tharlú ar fruiliú.”,
agus
(b) i mír (b) d'alt 531(1), tríd an méid seo a leanas a chur in ionad fhomhír (ii):
“(ii) a sheolann gnó oibríochtaí próiseála feola i mbunaíocht a bheidh ceadaithe agus iniúchta de réir Rialacháin na gComhphobal Eorpach (Feoil Úr), 1997 (I.R. Uimh. 434 de 1997) nó, de réir mar a bheidh, Rialacháin na gComhphobal Eorpach (Feoil Úr Éanlaith Clóis), 1996 (I.R. Uimh. 3 de 1996), nó”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 6ú lá de Dheireadh Fómhair, 1998.
Leasú ar alt 659 (feirmeoireacht: liúntais le haghaidh caiteachais chaipitiúil ar fhoirgniú foirgneamh feirme, etc. chun truailliú a rialú) den Phríomh-Acht.
38.—Leasaítear leis seo alt 659 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (a) i bhfo-alt (3):
“(a) maidir leis an gcéad bhliain den tréimhse síos-scríofa dá dtagraítear i bhfo-alt (2), i gcás inar tabhaíodh an caiteachas caipitiúil—
(i) roimh an 6ú lá d'Aibreán, 1998, méid is comhionann le 50 faoin gcéad den chaiteachas sin nó £10,000, cibé acu is lú, nó
(ii) an 6ú lá d'Aibreán, 1998, nó dá éis, méid is comhionann le 50 faoin gcéad den chaiteachas sin nó £15,000, cibé acu is lú,”.
Leasú ar alt 667 (forálacha speisialta i leith feirmeoirí cáilitheacha) den Phríomh-Acht.
39.—Leasaítear leis seo alt 667 den Phríomh-Acht, i mír (b) d'fho-alt (2)—
(a) i bhfomhír (i), trí “ina dhiaidh sin, nó” a chur in ionad “ina dhiaidh sin,”, agus
(b) tríd an méid seo a leanas a chur in ionad fhomhíreanna (ii) agus (iii):
“(ii) an 6ú lá d'Aibreán, 1995, nó dá éis, agus roimh an 6ú lá d'Aibreán, 1999, don bhliain mheasúnachta ina dtagann an phearsa aonair chun bheith ina fheirmeoir nó ina feirmeoir cáilitheach agus do gach bliain de na 3 bliana measúnachta díreach ina dhiaidh sin.”.
Leasú ar alt 680 (liúntas bliantúil as ídiú mianraí) den Phríomh-Acht.
40.—Leasaítear leis seo alt 680(2) den Phríomh-Acht—
(a) trí “tráth ar bith” a chur isteach i ndiaidh “mianach cáilitheach”, agus
(b) trí “tráth” a chur in ionad “dáta”.
Leasú ar alt 681 (liúntas le haghaidh caiteachais athshlánúcháin mianaigh) den Phríomh-Acht.
41.—Leasaítear leis seo fo-alt (1)(a) d'alt 681 den Phríomh-Acht trí “cré thine, gual,” a chur isteach i ndiaidh “aolchloch dholaimíteach,” sa mhíniú ar “mianach cáilitheach”.
Leasú ar alt 734 (cánachas ar ghnóthais chomhinfheistíochta) den Phríomh-Acht.
42.—Leasaítear leis seo alt 734 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (ii) den mhíniú ar “cuideachta shonraithe” i mír (a) d'fho-alt (1):
“(ii) (I) a bhfuil 25 faoin gcéad ar a mhéad dá scairchaipiteal ar úinéireacht, go díreach nó go neamhdhíreach, ag daoine a chónaíonn sa Stát, nó
(II) a bhfuil a scairchaipiteal go léir ar úinéireacht go díreach ag cuideachta eile a chónaíonn sa Stát agus a bhfuil 25 faoin gcéad ar a mhéid de scairchaipiteal na cuideachta eile sin ar úinéireacht, go díreach nó go neamhdhíreach, ag daoine a chónaíonn sa Stát,”.
Cánachas ar scaireanna a eisítear in ionad díbhinní airgid.
43.—(1) Leasaítear leis seo an Príomh-Acht—
(a) in alt 816, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) go (3)—
“(1) San alt seo—
ciallaíonn ‘cuideachta’ aon chomhlacht corpraithe;
ciallaíonn ‘cuideachta luaite’ cuideachta a bhfuil a cuid scaireanna, nó aon aicme dá cuid scaireanna—
(a) liostaithe ar liosta oifigiúil Stocmhargadh na hÉireann nó ar aon stocmhalartán eile, nó
(b) luaite ar an margadh ar a dtugtar Margadh na gCuideachtaí Forásacha, nó ar an margadh ar a dtugtar Margadh na nUrrús Taiscéalaíochta, de Stocmhargadh na hÉireann nó ar aon mhargadh dá shamhail nó margadh comhréire d'aon stocmhalartán eile;
ciallaíonn ‘scair’ scair i scairchaipiteal cuideachta agus folaíonn sé stoc agus aon leas eile sa chuideachta.
(2) I gcás go ndéanann aon duine, de dhroim rogha a fheidhmiú (sula ndearbhóidh cuideachta dáileadh brabús nó lena linn sin nó dá éis) suim airgid nó scairchaipiteal breise sa chuideachta a ghlacadh i leith scaireanna sa chuideachta, an scairchaipiteal breise sin a fháil, ansin, déanfar méid is comhionann leis an méid a bheadh faighte ag an duine sin dá mba in airgead a bheadh an dáileadh sin faighte ag an duine sin in ionad an scairchaipitil sin—
(a) i gcás go bhfuil cónaí ar an gcuideachta lasmuigh den Stát, a mheas chun críocha na nAchtanna Cánach mar ioncam a fuair an duine ón gcuideachta, agus áireofar an t-ioncam sin mar ioncam ó urrúis agus sealúchais lasmuigh den Stát agus déanfar é a mheasúnú agus a mhuirearú i leith cánach faoi Chás III de Sceideal D,
(b) i gcás go bhfuil cónaí ar an gcuideachta sa Stát agus gur cuideachta luaite í—
(i) a áireamh chun críocha na nAchtanna Cánach mar dháileadh a rinne an chuideachta, agus
(ii) a mheas chun críocha na nAchtanna Cánach mar dháileadh a fuair an duine,
agus
(c) i gcás go bhfuil cónaí ar an gcuideachta sa Stát agus nach cuideachta luaite í, a mheas chun críocha na nAchtanna Cánach mar bhrabúis nó gnóchain de chuid an duine, is brabúis nó gnóchain nach dtagann faoi réim aon Chás eile de Sceideal D agus nach muirearaítear de bhua aon Sceidil eile, agus déanfar é a mheasúnú agus a mhuirearú i leith cánach faoi Chás IV de Sceideal D.
(3) I gcás go n-áirítear cuideachta faoi fho-alt (2)(b)(i) mar chuideachta a dhéanann dáileadh chuig duine, beidh feidhm ag alt 152, fara aon mhodhnuithe is gá, amhail is dá mba dhíbhinn lena mbaineann fo-alt (1) den alt sin an dáileadh.”,
(b) in alt 4 (arna leasú le halt 51), sa mhíniú ar “dáileadh” i bhfo-alt (1), trí “le hailt 436 agus 437, agus le fo-alt (2)(b) d'alt 816” a chur in ionad “le hailt 436 agus 437”,
(c) in alt 20(1), mír 1 de Sceideal F, trí “le hailt 436 agus 437, agus le fo-alt (2)(b) d'alt 816” a chur in ionad “le hailt 436 agus 437”, agus
(d) in alt 130(1) trí “le hailt 436 agus 437, agus le fo-alt (2)(b) d'alt 816” a chur in ionad “le hailt 436 agus 437”.
(2) Beidh feidhm ag an alt seo maidir le scaireanna arna n-eisiúint ag cuideachta an 3ú lá de Nollaig, 1997, nó dá éis.
Leasú ar alt 843 (liúntais chaipitiúla le haghaidh foirgneamh a úsáidtear chun críoch oideachais tríú leibhéal) den Phríomh-Acht.
44.—Leasaítear leis seo alt 843 den Phríomh-Acht, i bhfo-alt (1)—
(a) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “foras ceadaithe“:
“ciallaíonn ‘foras ceadaithe’—
(a) foras ardoideachais de réir bhrí alt 1 d'Acht an Údaráis um Ard-Oideachas, 1971, nó
(b) foras sa Stát a fhaigheann maoiniú poiblí agus a chuireann cúrsaí ar fáil lena mbaineann scéim arna ceadú ag an Aire Oideachais agus Eolaíochta faoi na hAchtanna um Údaráis Áitiúla (Deontais Ardoideachais), 1968 go 1992;”,
agus
(b) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (ii) de mhír (b) sa mhíniú ar “áitreabh cáilitheach“:
“(ii) atá á ligean le foras ceadaithe,”.
Leasú ar Chuid 41 (féinmheasúnacht) den Phríomh-Acht.
45.—(1) Leasaítear leis seo Cuid 41 den Phríomh-Acht—
(a) in alt 950(1), tríd an mír seo a leanas a chur in ionad mhír (a) sa mhíniú ar “dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe“:
“(a) i gcás gur bliain mheasúnachta an tréimhse inmhuirearaithe, an 31ú lá d'Eanáir sa bhliain mheasúnachta tar éis na bliana sin; ach—
(i) maidir le cibé bliain mheasúnachta (nach luaithe ná an bhliain 1998-99) a cheapfaidh an tAire Airgeadais le hordú, agus
(ii) maidir le gach bliain mheasúnachta tar éis na bliana lena mbaineann fomhír (i),
an 30ú lá de Shamhain tar éis na bliana measúnachta,”,
agus
(b) in alt 958—
(i) i bhfo-alt (2)—
(I) trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b):
“(a) i gcás gur bliain mheasúnachta le haghaidh cánach ioncaim an tréimhse inmhuirearaithe, agus faoi réir fho-alt (10), ar nó roimh an 1ú lá de Shamhain sa bhliain mheasúnachta; ach—
(i) maidir le cibé bliain mheasúnachta (nach luaithe ná an bhliain 1999-2000) a cheapfaidh an tAire Airgeadais le hordú, agus
(ii) maidir le gach bliain mheasúnachta tar éis na bliana lena mbaineann fomhír (i),
an 30ú lá de Shamhain sa bhliain mheasúnachta,
(b) i gcás gur bliain mheasúnachta le haghaidh cánach gnóchan caipitiúil an tréimhse inmhuirearaithe, ar nó roimh an 1ú lá de Shamhain tar éis na bliana measúnachta; ach—
(i) maidir le cibé bliain mheasúnachta (nach luaithe ná an bhliain 1998-1999) a cheapfaidh an tAire Airgeadais le hordú, agus
(ii) maidir le gach bliain mheasúnachta tar éis na bliana lena mbaineann fomhír (i),
an 30ú lá de Shamhain tar éis na bliana measúnachta, nó”,
agus
(II) trí “don 1ú lá de Shamhain sa bhliain mheasúnachta, don 30ú lá de Shamhain sa bhliain mheasúnachta, don 1ú lá de Shamhain tar éis na bliana measúnachta, don 30ú lá de Shamhain tar éis na bliana measúnachta” a chur in ionad “don 1ú lá de Shamhain sa bhliain mheasúnachta, don 1ú lá de Shamhain tar éis na bliana measúnachta”,
(ii) i bhfo-alt (3)(b), tríd an bhfomhír seo a leanas a chur in ionad fhomhír (ii):
“(ii) más bliain mheasúnachta le haghaidh cánach gnóchan caipitiúil an tréimhse inmhuirearaithe, ar nó roimh an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe nó, más déanaí é, tráth nach déanaí ná mí amháin ón dáta a ndéantar an mheasúnacht; ach—
(I) maidir le cibé bliain mheasúnachta (nach luaithe ná an bhliain 19981999) a cheapfaidh an tAire Airgeadais le hordú, agus
(II) maidir le gach bliain mheasúnachta tar éis na bliana lena mbaineann clásal (I),
ar nó roimh an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe, agus”,
(iii) i bhfo-alt (4)(b), tríd an bhfomhír seo a leanas a chur in ionad fhomhír (i):
“(i) (I) 90 faoin gcéad den cháin is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe, nó
(II) i gcás measúnachta i leith cánach gnóchan caipitiúil arna déanamh ar dhuine inmhuirearaithe don tréimhse inmhuirearaithe, arb í an bhliain 1998-99 nó aon bhliain mheasúnachta dá éis í, an cháin is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe,”,
agus
(iv) i bhfo-alt (10)—
(I) i mír (a), tríd an méid seo a leanas a chur in ionad na bhfocal ó “ar nó roimh an 9ú lá de Nollaig” go dtí deireadh na míre:
“ar nó roimh—
(i) i gcás na mblianta 1997-98 agus 1998-99, an 9ú lá de Nollaig, agus
(ii) i gcás na bliana 1999-2000 agus aon bhliain mheasúnachta dá éis, an 9ú lá de Mhárta,
sa bhliain mheasúnachta lena mbaineann an réamhcháin de bhua fho-alt (2)(a).”,
(II) i mír (b), tríd an méid seo a leanas a chur in ionad na bhfocal ó “ar feadh na bliana féilire” go dtí deireadh na míre:
“ar feadh—
(i) i gcás na mblianta 1997-98 agus 1998-99, na bliana féilire nó cuid den bhliain sin ina bhfuil an dáta dlite i gcomhair íoc na réamhchánach sin de réir fho-alt (2)(a), agus
(ii) i gcás na bliana 1999-2000 nó aon bhliain mheasúnachta dá éis, na bliana sin,
agus déanfaidh an tArd-Bhailitheoir na tráthchodanna sin a chur chun dochair do chuntas bainc an duine sin ar an 9ú lá de gach mí sa bhliain féilire sin nó i gcuid den bhliain féilire sin nó, de réir mar a bheidh, sa bhliain sin.”,
agus
(III) tríd an mír seo a leanas a chur in ionad mhír (c):
“(c) (i) I gcás na mblianta 1997-98 agus 1998-99, féadfaidh an tArd-Bhailitheoir tráth ar bith, d'ainneoin mhír (b), aontú méid na réamhchánach a bheidh le cur chun dochair do chuntas bainc an duine inmhuirearaithe de réir an fho-ailt seo a athrú.
(ii) I gcás na bliana 1999-2000 nó aon bhliana measúnachta dá éis, féadfaidh an tArd-Bhailitheoir, in aon chás áirithe, d'fhonn íoc réamhchánach de réir an fho-ailt seo a éascú, aontú líon na dtráthchodanna comhionanna míosúla a bheidh le bailiú i rith bliana a athrú nó, tar éis tráthchuid amháin nó níos mó a bheith íoctha sa bhliain sin, aontú le méadú nó laghdú ar an méid a bheidh le bailiú i dtráthchodanna dá éis sin sa bhliain sin; ach ní dhéileálfar le duine inmhuirearaithe mar dhuine a mbeidh méid réamhchánach íoctha aige nó aici de réir an fho-ailt seo mura rud é—
(I) nach lú ná 10 líon na dtráthchodanna míosúla a bheidh íoctha ag an duine sin sa bhliain mheasúnachta, agus
(II) go ndéantar méid nach lú ná 70 faoin gcéad de mhéid na réamhchánach is iníoctha ag an duine sin don bhliain sin a íoc i dtráthchodanna ar nó roimh an 31ú lá de Nollaig sa bhliain sin.”.
(2) Gach ordú a dhéanfaidh an tAire Airgeadais faoin Acht seo, leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis é a dhéanamh.
Leasú ar alt 787 (an saghas faoisimh do phréimheanna cáilitheacha agus a mhéid) den Phríomh-Acht.
46.—Leasaítear leis seo alt 787 den Phríomh-Acht, i bhfo-alt (7), trí “ar nó roimh an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe (de réir bhrí Chuid 41)” a chur in ionad “ar nó roimh an 31ú lá d'Eanáir sa bhliain tar éis na bliana measúnachta”.
Leasuithe ar an bPríomh-Acht de dhroim athrú ar airgeadra stát áirithe.
47.—(1) Beidh feidhm ag na forálacha den Phríomh-Acht dá dtagraítear i Sceideal 2 faoi réir na leasuithe atá sonraithe sa Sceideal sin (ar leasuithe iad arb é is cuspóir leo, i measc nithe eile, foráil a dhéanamh de dhroim athrú ar airgeadra stát áirithe).
(2) Tiocfaidh an t-alt seo i ngníomh cibé lá nó laethanta a cheapfaidh an tAire Airgeadais le hordú nó le horduithe i gcoitinne nó faoi threoir aon fhorála áirithe de Sceideal 2 agus féadfar laethanta éagsúla a cheapadh amhlaidh le haghaidh forálacha éagsúla den sórt sin.
Leasú ar an bPríomh-Acht de dhroim coinbhinsiúin le Stáit Aontaithe Mheiriceá i ndáil le cánachas dúbailte, etc.
48.—(1) Faoi réir fho-alt (2), beidh feidhm ag na forálacha den Phríomh-Acht dá dtagraítear i Sceideal 3 faoi réir na leasuithe atá sonraithe sa Sceideal sin.
(2) (a) Faoi réir mhír (b), beidh feidhm ag an alt seo amhail ag na tráthanna agus ó na tráthanna ag a mbeidh éifeacht leis an gCoinbhinsiún atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus Gnóchain Chaipitiúla) (Stáit Aontaithe Mheiriceá), 1997 (I.R. Uimh. 477 de 1997), de réir mhír 2 d'Airteagal 29 den Choinbhinsiún sin.
(b) Más rud é, i ndáil le duine, go bhfuil feidhm ag mír 3 d'Airteagal 29 den Choinbhinsiún sin i leith na tréimhse a shonraítear sa mhír sin, beidh feidhm ag an bPríomh-Acht i ndáil leis an duine i leith na tréimhse sin amhail is dá mba rud é nár achtaíodh fo-alt (1).
Leasú ar Chuid 26 (cuideachtaí árachais saoil) den Phríomh-Acht.
49.—(1) Leasaítear leis seo Cuid 26 den Phríomh-Acht trí “an ráta faoin gcéad cánach corparáide a shonraítear in alt 21(1)” a chur in ionad “an ráta faoin gcéad cánach corparáide a shonraítear in alt 21(1)(b)” in alt 723(6) agus alt 738(2)(c) araon.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1997.
Leasú ar alt 1013 (comhpháirtíochtaí teoranta) den Phríomh-Acht.
50.—(1) Leasaítear leis seo alt 1013 den Phríomh-Acht—
(a) i bhfo-alt (1)—
(i) tríd an míniú seo a leanas a chur isteach roimh an míniú ar “an méid comhiomlán”—
“ciallaíonn ‘comhpháirtí gníomhach’, i ndáil le trádáil chomhpháirtíochta, comhpháirtí a oibríonn ar feadh fhormhór a chuid ama nó a cuid ama ar bhainistíocht nó seoladh na trádála comhpháirtíochta ó lá go lá;”,
agus
(ii) sa mhíniú ar “comhpháirtí teoranta”—
(I) i mír (b), trí “a urscaoileadh nó a chúiteamh,” a chur in ionad “a urscaoileadh nó a chúiteamh, nó”,
(II) i mír (c), trí “a tabhaíodh chun críocha na trádála, nó” a chur in ionad “a tabhaíodh chun críocha na trádála;”,
agus
(III) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (c):
“(d) duine a sheolann an trádáil mar chomhpháirtí ginearálta i gcomhpháirtíocht seachas mar chomhpháirtí gníomhach i gcás go n-áirítear ar ghníomhaíochtaí na trádála gníomhaíocht arb éard í—
(i) scannáin nó fístéipeanna a tháirgeadh nó a dháileadh, nó an céanna nó leas sa chéanna a shealbhú, nó
(ii) taiscéaladh nó saothrú acmhainní ola nó gáis;”,
(b) i bhfo-alt (2)(a)—
(i) i bhfomhír (I), trí “na gnóchain ón trádáil,” a chur in ionad “na gnóchain ón trádáil, nó”,
(ii) i bhfomhír (II), trí “agus ina aghaidh sin amháin, nó” a chur in ionad “agus ina aghaidh sin amháin”, agus
(iii) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (II):
“(III) i gcás gur comhpháirtí teoranta an phearsa aonair i ndáil le trádáil de bhua mhír (d) den mhíniú ar ‘comhpháirtí teoranta’ agus gurb í an bhliain mheasúnachta 1997-98 nó aon bhliain mheasúnachta dá éis an bhliain mheasúnachta iomchuí, faoi réir fho-alt (2A), in aghaidh ioncaim arb é atá ann na brabúis nó na gnóchain ón trádáil, agus ina aghaidh sin amháin,”,
agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Ní bheidh feidhm ag fomhír (III) d'fho-alt (2)(a)—
(a) maidir le hús a bheidh íoctha ar an 27ú lá d'Fheabhra, 1998, nó roimhe,
(b) maidir le liúntas a bheidh le tabhairt i leith caiteachais a bheidh tabhaithe ar an 27ú lá d'Fheabhra, 1998, nó roimhe, nó
(c) maidir le caillteanas a bheidh fulaingthe sa bhliain mheasúnachta 1997-98 arbh é an caillteanas é a bheadh fulaingthe sa bhliain sin dá mba rud é—
(i) gur chríochnaigh an bhliain mheasúnachta sin ar an 27ú lá d'Fheabhra, 1998, agus
(ii) go gcinnfí an caillteanas faoi threoir cuntas arna ndéanamh suas i ndáil leis an trádáil don tréimhse dar tosach an 6ú lá d'Aibreán, 1997, nó, más déanaí é, an dáta a bunaíodh agus a tosaíodh an trádáil, agus dar críoch an 27ú lá d'Fheabhra, 1998, agus faoina dtreoir sin amháin, agus ní faoi threoir cuntas arna ndéanamh suas d'aon tréimhse eile.”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 28ú lá d'Fheabhra, 1998.
Laghdú ar chreidmheasanna cánach i leith dáiltí.
51.—(1) Leasaítear leis seo alt 4 den Phríomh-Acht, le héifeacht amhail ar an agus ón 3ú lá de Nollaig, 1997, tríd an míniú seo a leanas a chur in ionad an mhínithe ar “ráta caighdeánach creidmheasa” i bhfo-alt (1):
“ciallaíonn ‘ráta caighdeánach creidmheasa’ do bhliain mheasúnachta—
(a) don bhliain mheasúnachta 1997-98—
(i) 21 faoin gcéad i gcás go bhfuil feidhm aige i ndáil le dáileadh a bheidh déanta nó a áirítear a bheith déanta ag cuideachta roimh an 3ú lá de Nollaig, 1997, agus
(ii) 11 faoin gcéad i gcás go bhfuil feidhm aige i ndáil le dáileadh a bheidh déanta nó a áirítear a bheith déanta ag cuideachta an 3ú lá de Nollaig, 1997, nó dá éis,
agus
(b) don bhliain mheasúnachta 1998-99, 11 faoin gcéad,
agus, dá réir sin, ciallaíonn ‘ráta caighdeánach creidmheasa faoin gcéad’ don bhliain mheasúnachta 1997-98, 21 nó 11, de réir mar a bheidh, agus don bhliain mheasúnachta 1998-99, ciallaíonn sé 11;”.
(2) Beidh éifeacht le Sceideal 4 chun fo-alt (1) a fhorlíonadh.
Creidmheasanna cánach a dhíothú.
52.—Beidh feidhm ag na forálacha den Phríomh-Acht dá dtagraítear i Sceideal 5 faoi réir na leasuithe atá sonraithe sa Sceideal sin (ar leasuithe iad arb é is cuspóir leo foráil a dhéanamh chun creidmheasanna cánach a dhíothú maidir le dáiltí arna ndéanamh an 6ú lá d'Aibreán, 1999, nó dá éis).
Leasú ar an míniú ar scaireanna cáilitheacha sonraithe.
53.—Leasaítear leis seo an Príomh-Acht, in ailt 723(1), 737(1) agus 838(1), trí “£200,000,000” a chur in ionad “£100,000,000” sa mhíniú ar “scaireanna cáilitheacha sonraithe”.
Leasú ar alt 198 (ní inmhuirearaithe ús áirithe) den Phríomh-Acht.
54.— Leasaítear leis seo Caibidil 1 de Chuid 7 den Phríomh-Acht, in alt 198—
(a) tríd an bhforáil atá ann a athuimhriú mar fho-alt (1) den alt sin, agus
(b) tríd an méid seo a leanas a chur leis:
“(2) I ndáil le hús arna íoc i leith urrúis iomchuí (de réir bhrí alt 246), beidh feidhm ag fo-alt (1)—
(a) amhail is dá ndéanfaí ‘, agus leanfaidh aon deimhniú a bheidh tugtha amhlaidh i bhfeidhm go dtí an 31ú lá de Nollaig, 2005, mura ndéanfar é a chúlghairm faoi fho-alt (4), (5) nó (6)’ a scriosadh as fo-alt (2) d'alt 445, agus
(b) amhail is dá ndéanfaí ‘, agus leanfaidh aon deimhniú a bheidh tugtha amhlaidh i bhfeidhm go dtí an 31ú lá de Nollaig, 2005, mura ndéanfar é a chúlghairm faoi fho-alt (4), (5) nó (6)’ a scriosadh as fo-alt (2) d'alt 446.”.
Caibidil 4
Cáin Chorparáide
Ráta cánach corparáide.
55.—(1) Leasaítear leis seo alt 21 den Phríomh-Acht, i bhfo-alt (1):
(a) i mír (a), trí “de Mhárta, 1997,” a chur in ionad “de Mhárta, 1997, agus”, agus
(b) trí na míreanna seo a leanas a chur in ionad mhír (b):
“(b) 36 faoin gcéad don chuid sin den bhliain airgeadais 1997 dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an 31ú lá de Nollaig, 1997, agus
(c) 32 faoin gcéad don bhliain airgeadais 1998 agus do gach bliain airgeadais dá éis.”.
(2) Beidh éifeacht le Sceideal 6 chun an t-alt seo a fhorlíonadh.
Leasú ar alt 22 (ráta laghdaithe cánach corparáide d'ioncam áirithe) den Phríomh-Acht.
56.—Leasaítear leis seo alt 22 den Phríomh-Acht, i bhfo-alt (1)—
(a) i mír (a), trí na fomhíreanna seo a leanas a chur in ionad fhomhíreanna (I) agus (II):
“(I) maidir le tréimhsí cuntasaíochta dar críoch dáta roimh an 1ú lá d'Aibreán, 1997, 30 faoin gcéad,
(II) maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Aibreán, 1997, nó dá éis, agus sin roimh an lú lá d'Eanáir, 1998, 28 faoin gcéad, agus
(III) maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Eanáir, 1998, nó dá éis, 25 faoin gcéad.”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) Chun críocha mhír (a)—
(i) más rud é go dtosaíonn tréimhse chuntasaíochta de chuid cuideachta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí an lá sin nó dá éis, déanfar í a roinnt ina 2 chuid, ceann amháin acu ag tosú an lá a thosaíonn an tréimhse chuntasaíochta agus ag críochnú an 31ú lá de Mhárta, 1997, agus an ceann eile ag tosú an 1ú lá d'Aibreán, 1997, agus ag críochnú an lá a chríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid chun críocha an ailt seo amhail is dá mba thréimhsí cuntasaíochta ar leithligh de chuid na cuideachta iad, agus
(ii) más rud é go dtosaíonn tréimhse chuntasaíochta de chuid cuideachta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhomhír (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí an lá sin nó dá éis, déanfar í a roinnt ina 2 chuid, ceann amháin acu ag tosú an lá a thosaíonn an tréimhse chuntasaíochta agus ag críochnú an 31ú lá de Nollaig, 1997, agus an ceann eile ag tosú an 1ú lá d'Eanáir, 1998, agus ag críochnú an lá a chríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid chun críocha an ailt seo amhail is dá mba thréimhsí cuntasaíochta ar leithligh de chuid na cuideachta iad.”.
Leasú ar alt 713 (ioncam infheistíochta in áirithe do shealbhóirí polasaithe) den Phríomh-Acht.
57.—(1) Leasaítear leis seo alt 713(3) den Phríomh-Acht—
(a) trí “a shonraítear in alt 21(1)” a chur in ionad “a shonraítear in alt 21(1)(b)”, agus
(b) trí “i leith na coda a shonraítear i bhfo-alt (6) de na brabúis neamhfhaoisimh” a chur in ionad “i leith na coda a shonraítear i bhfo-alt (5) de na brabúis neamhfhaoisimh”.
(2) Beidh feidhm ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1997.
Comhair chreidmheasa.
58.—(1) Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 219:
“Ioncam comhar creidmheasa | 219A.—(1) San alt seo, ciallaíonn ‘an tAcht’ an tAcht um Chomhar Creidmheasa, 1997. |
(2) Beidh ioncam a eascraíonn chuig comhar creidmheasa—
(a) atá cláraithe sa cháil sin faoin Acht, nó
(b) a mheastar a bheith cláraithe amhlaidh de bhua alt 5(3) den Acht,
díolmhaithe ó cháin chorparáide, le héifeacht ó dháta cláraithe nó dáta cláraithe mheasta, de réir mar a bheidh, an chomhair creidmheasa faoin Acht.”.
(2) Aisghairtear leis seo alt 212 den Phríomh-Acht.
Leasú ar alt 449 (creidmheas i leith cánach coigríche nár creidiúnaíodh ar shlí eile) den Phríomh-Acht.
59.—Leasaítear leis seo alt 449 den Phríomh-Acht, i bhfo-alt (1), sa mhíniú ar “cáin choigríche iomchuí”—
(a) i mír (c), trí “agus” a scriosadh,
(b) i mír (d), trí “Sceideal 24, agus” a chur in ionad “Sceideal 24;”, agus
(c) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (d):
“(e) nach ndéileáiltear léi faoi Sceideal 24 mar cháin a laghdaíonn méid aon ioncaim;”.
Faoiseamh i leith cánachais dhúbailte.
60.—Leasaítear leis seo an Príomh-Acht maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Aibreán, 1998, nó dá éis, i Sceideal 24—
(a) trí—
“Faoiseamh ó Cháin Ioncaim agus ó Cháin Chorparáide trí bhíthin Creidmheasa i leith Cánach Coigríche
CUID I
Léiriú
1.(1) Sa Sceideal seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—”
a chur in ionad
“Faoiseamh ó Cháin Ioncaim agus ó Cháin Chorparáide trí bhíthin Creidmheasa i leith Cánach Coigríche
Léiriú
1. (1) Sa Sceideal seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—”,
(b) i mír 1(1), tríd an míniú seo a leanas a chur in ionad an mhínithe ar “cáin choigríche”:
“ciallaíonn ‘cáin choigríche’ —
(a) i gcás aon chríche a bhfuil feidhm dlí ag comhshocraíochtaí i ndáil léi, aon cháin is inmhuirearaithe faoi dhlíthe na críche sin agus ar féidir creidmheas a lamháil ina leith faoi na comhshocraíochtaí, agus
(b) in aon chás eile, aon cháin is inmhuirearaithe agus ar féidir creidmheas a lamháil ina leith de bhua fhomhír (3) de mhír 9A.”,
(c) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír 9:
“CUID 2
Faoiseamh Aontaobhach
9A. (1) A mhéid is léir ó na forálacha seo a leanas den mhír seo, déanfar faoiseamh (dá ngairtear ‘faoiseamh aontaobhach’ sa mhír seo) ó cháin chorparáide i leith brabús, arb ionannas dóibh díbhinní, a thabhairt i leith cánach is iníoctha faoi dhlí aon chríche seachas an Stát tríd an gcáin sin a lamháil mar chreidmheas in aghaidh cánach corparáide, d'ainneoin nach bhfuil aon chomhshocraíochtaí i bhfeidhm de thuras na huaire lena bhforáiltear d'fhaoiseamh den sórt sin.
(2) Is é a bheidh i bhfaoiseamh aontaobhach cibé faoiseamh a bheadh le tabhairt faoin Sceideal seo dá mbeadh comhshocraíochtaí, a mbeadh na forálacha atá i bhfomhíreanna (3) go (5) ar áireamh iontu, i bhfeidhm le rialtas na críche atá i gceist agus déanfar tagairt sa Sceideal seo do chreidmheas faoi chomhshocraíochtaí a fhorléiriú mar thagairt d'fhaoiseamh aontaobhach.
(3) Faoi réir Chuid 1 agus fhomhír (5), déanfar creidmheas i leith cánach arna híoc faoi dhlí críche seachas an Stát i ndáil le díbhinn iomchuí a bheidh íoctha ag cuideachta a chónaíonn sa chríoch le cuideachta a chónaíonn sa Stát, a lamháil in aghaidh cánach corparáide is inchurtha síos do na brabúis arb ionannas dóibh an díbhinn.
(4) Chun críocha fhomhír (3)—
(a) ciallaíonn ‘cáin arna híoc faoi dhlí críche seachas an Stát i ndáil le díbhinn iomchuí a bheidh íoctha ag cuideachta’—
(i) cáin a mhuirearaítear go díreach ar an díbhinn, cibé acu le muirear cánach, asbhaint cánach ag an bhfoinse nó ar shlí eile, agus nach n-iompródh an chuideachta ná an faighteoir iomlán na cánach sin dá mba rud é nár íocadh an díbhinn, agus
(ii) cáin arna híoc i leith a brabús, faoi dhlí na críche, ag an gcuideachta a íocann an díbhinn a mhéid atá an cháin sin inchurtha síos go cuí don chion de na brabúis arb ionannas dó an díbhinn,
(b) ciallaíonn ‘díbhinn iomchuí’ díbhinn arna híoc ag cuideachta a chónaíonn i gcríoch seachas an Stát le cuideachta a chónaíonn sa Stát, agus ar léi, go díreach nó go neamhdhíreach, nó ar fochuideachta í do chuideachta ar léi, go díreach nó go neamhdhíreach, méid nach lú ná 25 faoin gcéad de ghnáth-scairchaipiteal na cuideachta a íocann an díbhinn; chun críocha na fomhíre seo, tá cuideachta ina fochuideachta do chuideachta eile más leis an gcuideachta eile, go díreach nó go neamhdhíreach, méid nach lú ná 50 faoin gcéad de ghnáth-scairchaipiteal na chéad chuideachta.
(5) Ní lamhálfar creidmheas de bhua fhomhír (3)—
(a) i leith cánach arna híoc faoi dhlí críche i gcás go bhfuil comhshocraíochtaí ann le rialtas na críche,
(b) i leith aon chánach ar cáin choigríche iomchuí í de réir bhrí alt 449, nó
(c) i leith aon chánach a bhféadfar creidmheas a lamháil ina leith faoi alt 831.
(6) Más rud é—
(a) go bhféadfar faoiseamh aontaobhach a thabhairt i leith díbhinne, agus
(b) gur dealraitheach, maidir leis an measúnacht i leith cánach corparáide a bheidh déanta i leith na ndíbhinní, nach bhfuil sí déanta i leith mhéid iomlán an chéanna, nó go bhfuil sí mícheart ag féachaint don chreidmheas, más ann, a bheidh le tabhairt ar mhodh faoisimh aontaobhaigh,
féadfar cibé measúnacht a dhéanamh nó a leasú is gá chun a áirithiú go measúnófar méid iomlán na díbhinne agus go dtabharfar an creidmheas cuí, más ann, ina leith.
(7) Sa Sceideal seo, i dtaca leis an bhfeidhm atá aige maidir le faoiseamh aontaobhach, ní fholaíonn tagairtí do cháin is iníoctha nó atá arna híoc faoi dhlí críche lasmuigh den Stát ach tagairtí do chánacha a mhuirearaítear ar ioncam nó ar ghnóchain chaipitiúla agus atá ar aon dul le cáin chorparáide agus cáin ghnóchan caipitiúil.
Díbhinní a Íoctar idir Cuideachtaí Gaolmhara: Faoiseamh i leith Cánacha Éireannacha agus Cánacha Tríú Tíre
9B. (1) Más rud é go n-íocann cuideachta choigríche díbhinn le cuideachta Éireannach agus go bhfuil an chuideachta choigríche gaolmhar leis an gcuideachta Éireannach, ansin, chun creidmheas a lamháil faoi aon chomhshocraíochtaí in aghaidh cánach corparáide i leith na díbhinne, cuirfear an cháin seo a leanas i gcuntas, faoi réir Chuid 1, amhail is dá mba cháin í ab iníoctha faoi dhlí na críche ina gcónaíonn an chuideachta choigríche—
(a) aon cháin ioncaim nó cáin chorparáide is iníoctha sa Stát ag an gcuideachta choigríche i leith a brabús, agus
(b) aon cháin is iníoctha, faoi dhlí aon chríche eile, ag an gcuideachta choigríche i leith a brabús.
(2) Más rud é go mbeidh díbhinn faighte ag an gcuideachta choigríche ó thríú cuideachta agus go bhfuil an tríú cuideachta gaolmhar leis an gcuideachta choigríche agus bainteach leis an gcuideachta Éireannach, ansin, faoi réir fhomhír (4), déileálfar, chun críocha fhomhír (1), le haon cháin fholuiteach is iníoctha ag an tríú cuideachta, mar cháin arna híoc ag an gcuideachta choigríche i leith a brabús, sa mhéid go gcuirfí an cháin fholuiteach sin i gcuntas faoin Sceideal seo dá mbeadh an díbhinn íoctha ag cuideachta choigríche le cuideachta Éireannach agus gur foráladh le comhshocraíochtaí go gcuirfí cáin fholuiteach i gcuntas.
(3) Más rud é go mbeidh díbhinn faighte ag an tríú cuideachta ó cheathrú cuideachta agus go bhfuil an ceathrú cuideachta gaolmhar leis an tríú cuideachta agus bainteach leis an gcuideachta Éireannach, ansin, faoi réir fhomhír (4), déileálfar, chun críocha fhomhír (2), le cáin is iníoctha ag an gceathrú cuideachta ar a shamhail de chuma le cáin arna híoc ag an tríú cuideachta agus mar sin de i gcás cuideachtaí comhleanúnacha a bhfuil gach ceann acu gaolmhar leis an gceann roimhe sin agus bainteach leis an gcuideachta Éireannach.
(4) Tá fomhíreanna (2) agus (3) faoi réir na dteorainneacha seo a leanas—
(a) ní chuirfear aon cháin i gcuntas i leith díbhinne arna híoc ag cuideachta Éireannach ach amháin cáin chorparáide is iníoctha sa Stát agus aon cháin a bhfuil an chuideachta sin i dteideal creidmheasa ina leith faoin Sceideal seo, agus
(b) ní chuirfear aon cháin i gcuntas i leith díbhinne arna híoc ag cuideachta choigríche le cuideachta eile den sórt sin mura bhféadfaí í a chur i gcuntas faoin Sceideal seo dá mba chuideachta Éireannach an chuideachta eile.
(5) (a) Sa mhír seo—
ciallaíonn ‘cuideachta choigríche’ cuideachta a chónaíonn lasmuigh den Stát;
ciallaíonn ‘cuideachta Éireannach’ cuideachta a chónaíonn sa Stát;
ciallaíonn ‘cáin fholuiteach’, i ndáil le díbhinn, cáin arna hiompar ag an gcuideachta a íocann an díbhinn ar na brabúis iomchuí (de réir bhrí mhír (8)) a mhéid atá sí inchurtha síos go cuí don chion de na brabúis iomchuí arb ionannas dó an díbhinn.
(b) Chun críocha na míre seo—
(i) tá cuideachta gaolmhar le cuideachta eile más rud é, i gcás na cuideachta eile sin—
(I) gur léi, go díreach nó go neamhdhíreach, nó
(II) gur fochuideachta í do chuideachta ar léi, go díreach nó go neamhdhíreach,
méid nach lú ná 25 faoin gcéad de ghnáth-scairchaipiteal na cuideachta céadluaite,
(ii) tá cuideachta ina fochuideachta do chuideachta eile más leis an gcuideachta eile, go díreach nó go neamhdhíreach, méid nach lú ná 50 faoin gcéad de ghnáth-scairchaipiteal na cuideachta céadluaite,
agus
(iii) tá cuideachta bainteach le cuideachta eile más rud é, i gcás na cuideachta eile sin—
(I) gur léi, go díreach nó go neamhdhíreach, nó
(II) gur fochuideachta í do chuideachta ar léi, go díreach nó go neamhdhíreach,
méid nach lú ná 10 faoin gcéad de ghnáth-scairchaipiteal na cuideachta céadluaite.”,
agus
(d) i mír 10, trí—
“CUID 3
Ilghnéitheach
10. Ní lamhálfar creidmheas”
a chur in ionad
“Ilghnéitheach
10. Ní lamhálfar creidmheas”.
Deonacháin chorparáideacha do charthanais cháilithe.
61.—Leasaítear leis seo Caibidil 3 de Chuid 15 den Phríomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 486:
“Deonacháin chorparáideacha do charthanais cháilithe. | 486A.—(1) San alt seo— forléireofar ‘údarú’ de réir fho-alt (2); ciallaíonn ‘carthanas cáilithe’ aon chomhlacht sa Stát is sealbhóir údarú atá i bhfeidhm; forléireofar ‘deonachán cáilitheach’ de réir fho-alt (8). (2) Faoi réir fho-alt (3), féadfaidh na Coimisinéirí Ioncaim, ar iarratas chucu i cibé foirm a chinnfidh siad, nó i bhfoirm a bhfuil an éifeacht chéanna léi, ó chomhlacht sa Stát, agus ar an gcomhlacht do thabhairt cibé faisnéise do na Coimisinéirí Ioncaim a theastóidh uathu le réasún chun críche a bhfeidhmeanna faoin alt seo, doiciméad (‘údarú’) a eisiúint chuig an gcomhlacht á dhearbhú gur carthanas cáilithe an comhlacht chun críocha an ailt seo. (3) Ní eiseofar údarú chuig comhlacht mura suífidh sé chun sástacht na gCoimisinéirí Ioncaim— (a) gur comhlacht daoine nó iontaobhas é arna bhunú chun críocha carthanúla amháin, (b) gur chun críocha carthanúla amháin a chuirtear ioncam an chomhlachta chun feidhme, (c) go raibh, roimh dháta déanta an iarratais lena mbaineann, faoi fho-alt (2), díolúine ó cháin tugtha dó chun críocha alt 207 go ceann tréimhse nach lú ná 3 bliana, (d) go gcuireann sé cibé faisnéis eile ar fáil do na Coimisinéirí Ioncaim a éileoidh siad chun críocha a bhfeidhmeanna faoin alt seo, agus (e) go gcomhlíonann sé cibé coinníollacha, más ann, a shonróidh an tAire Dlí agus Cirt, Comhionannais agus Athchóirithe Dlí ó am go ham chun críocha an ailt seo. (4) Foilseoidh carthanas cáilithe cibé faisnéis ar cibé modh a cheanglóidh an tAire Airgeadais le réasún, lena n-áirítear cuntais iniúchta an charthanais ina mbeidh— (a) cuntas ioncaim agus caiteachais nó cuntas brabúis agus caillteanais, de réir mar is cuí, dá thréimhse chuntasaíochta is déanaí, agus (b) clár comhardaithe amhail ar an lá deiridh den tréimhse sin. (5) D'ainneoin aon oibleagáidí maidir le rúndacht nó srian eile ar nochtadh faisnéise a fhorchuirtear le haon reacht nó faoi aon reacht nó ar shlí eile, féadfaidh na Coimisinéirí Ioncaim ainm agus seoladh carthanais cháilithe a chur ar fáil d'aon duine. (6) Faoi réir fho-alt (7), beidh éifeacht le húdarú go ceann cibé tréimhse, nach faide ná 5 bliana, a chinnfidh na Coimisinéirí Ioncaim agus a shonróidh siad ann. (7) Más rud é gur deimhin leis na Coimisinéirí Ioncaim go bhfuil scortha ag carthanas cáilithe d'fho-alt (3) nó (4) a chomhlíonadh, déanfaidh siad, trí fhógra i scríbhinn a sheirbheálfar leis an bpost cláraithe ar an gcarthanas, údarú an charthanais a tharraingt siar agus beidh feidhm ag an tarraingt siar agus beidh éifeacht léi ó cibé dáta, i ndiaidh dháta an fhógra, a bheidh sonraithe ann. (8) Chun críocha an ailt seo, is deonachán cáilitheach deonachán do charthanas cáilithe más rud é— (a) gur cuideachta a thugann é, (b) go dtugtar é an 6ú lá d'Aibreán, 1998, nó dá éis, agus (c) go gcomhlíonann sé ceanglais fho-alt (9). (9) Comhlíonann deonachán arna thabhairt ag cuideachta i dtréimhse chuntastaíochta de chuid na cuideachta ceanglais an fho-ailt seo más rud é— (a) gur i bhfoirm íocaíochta suime amháin airgid nó níos mó atá sé, (b) nach bhfuil sé faoi réir coinníll maidir le haisíocaíocht, (c) nach bhfaigheann an chuideachta ná aon duine atá bainteach léi tairbhe mar thoradh ar an deonachán a thabhairt, (d) nach bhfuil mar choinníoll leis, ná ag baint leis, ná nach cuid é de chomhshocraíocht a bhfuil i gceist léi, an carthanas d'fháil maoine, ar shlí seachas ar mhodh bronntanais, ón gcuideachta is deontóir nó ó dhuine atá bainteach léi, (e) murach fo-alt (10)— (i) nach mbeadh sé inasbhainte le linn na brabúis nó na gnóchain ó thrádáil nó ó ghairm a bheith á ríomh chun críocha cánach corparáide, agus (ii) nach mbeadh sé ina chaiteachas bainistíochta is inasbhainte le linn brabúis iomlána chuideachta a bheith á ríomh, agus (f) nach ioncam é a bhfuil feidhm ag alt 792 ina leith. (10) I gcás go dtugann cuideachta deonachán cáilitheach in aon tréimhse chuntasaíochta agus go n-éilíonn sí faoiseamh ó cháin faoi threoir an deonacháin sin, déileálfar, chun críocha cánach corparáide, le méid an chéanna— (a) mar chaiteachas trádála inasbhainte de chuid trádála atá á seoladh ag an gcuideachta, nó (b) mar chaiteachas bainistíochta is inasbhainte le linn brabúis iomlána na cuideachta a bheith á ríomh, don tréimhse chuntasaíochta sin. (11) Déanfar éileamh faoin alt seo i dteannta an tuairisceáin a cheanglaítear a sheachadadh faoi alt 951 don tréimhse chuntasaíochta ina dtugtar an deonachán cáilitheach. (12) Ní thabharfar faoiseamh faoin alt seo— (a) i leith deonacháin cháilithigh arna thabhairt ag cuideachta in aon tréimhse chuntasaíochta do charthanas cáilithe— (i) mura mó ná £250 méid an deonacháin cháilithigh, nó comhiomlán mhéid na ndeonachán cáilitheach arna dtabhairt ag an gcuideachta sa tréimhse, nó (ii) sa mhéid gur mó ná £10,000 méid an deonacháin cháilithigh, nó comhiomlán mhéid na ndeonachán cáilitheach, réamhráite, nó (b) sa mhéid gur mó comhiomlán mhéid na ndeonachán cáilitheach go léir arna dtabhairt ag cuideachta in aon tréimhse chuntasaíochta do níos mó ná carthanas cáilithe amháin ná an méid is lú díobh seo a leanas— (i) £50,000, nó (ii) 10 faoin gcéad de bhrabúis na cuideachta don tréimhse chuntasaíochta sula gcuirtear an faoiseamh faoin alt seo i gcuntas. (13) I gcás go dtugann cuideachta deonachán cáilitheach i dtréimhse chuntasaíochta de chuid na cuideachta is tréimhse is giorra ná 12 mhí, déanfar na méideanna £10,000 agus £50,000 a shonraítear i bhfo-alt (12) a laghdú go comhréireach.”. |
Faoiseamh i leith infheistíochta i nginiúint fuinnimh in-athnuaite.
62.—(1) Leasaítear leis seo Caibidil 3 de Chuid 15 den Phríomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 486A (a cuireadh isteach le halt 61):
“Faoiseamh i leith infheistíochta i nginiúint fuinnimh in-athnuaite. | 486B.—(1) San alt seo— ciallaíonn ‘oifigeach údaraithe’ oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu i scríbhinn chun críocha an ailt seo; ciallaíonn ‘dáta thosach feidhme’ an dáta a thiocfaidh alt 62 den Acht Airgeadais, 1998, i ngníomh; ciallaíonn ‘an tAire’ an tAire Fiontar Poiblí; ciallaíonn ‘gnáthscaireanna nua’ gnáthscaireanna nua is cuid de ghnáth-scairchaipiteal cuideachta cáilithí nach bhfuil ag gabháil leo, ar feadh na tréimhse cúig bliana dar tosach an dáta a eisítear na scaireanna sin, aon cheart tosaíochta láithreach nó todhchaí chun díbhinní, ná chun sócmhainní cuideachta ar í a fhoirceannadh, ná aon cheart tosaíochta láithreach nó todhchaí chun a bhfuascailte; ciallaíonn ‘cuideachta cháilitheach’ cuideachta— (a) atá corpraithe sa Stát, (b) a chónaíonn sa Stát agus nach gcónaíonn in áit eile, agus (c) nach ann di ach amháin chun tionscadal fuinnimh cáilitheach a ghabháil de láimh; ciallaíonn ‘tionscadal fuinnimh cáilitheach’ tionscadal fuinnimh in-athnuaite a bhfuil deimhniú tugtha ag an Aire ina leith faoi fho-alt (2), ar deimhniú é nach bhfuil cúlghairthe faoin bhfo-alt sin; ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an dáta thosach feidhme agus dar críoch an lá roimh an lá ar cothrom trí bliana an dáta sin é; ciallaíonn ‘costas iomchuí’, i ndáil le tionscadal fuinnimh cáilitheach, méid an chaiteachais chaipitiúil a bheidh tabhaithe nó le tabhú ag an gcuideachta cháilitheach chun an tionscadal fuinnimh cáilitheach a ghabháil de láimh, arna laghdú de mhéid is comhionann leis an gcuid sin den chaiteachas sin— (a) is inchurtha síos do thalamh, nó cearta i dtalamh nó thar talamh, a fháil, agus (b) a bheidh íoctha nó le híoc go díreach nó go neamhdhíreach ag an Stát nó ag aon duine seachas an chuideachta cháilitheach; ciallaíonn ‘asbhaint iomchuí’, faoi réir fho-ailt (4) agus (5), asbhaint de mhéid is comhionann le hinfheistíocht iomchuí; ciallaíonn ‘infheistíocht iomchuí’ suim airgid— (a) arna híoc sa tréimhse cháilitheach ag cuideachta thar a ceann féin le cuideachta cháilitheach i leith gnáthscaireanna nua sa chuideachta cháilitheach agus a n-íocann an chuideachta go díreach leis an gcuideachta cháilitheach í, (b) arna híoc ag an gcuideachta chun a chumasú don chuideachta cháilitheach tionscadal fuinnimh cáilitheach a ghabháil de láimh, agus (c) arna húsáid ag an gcuideachta cháilitheach laistigh de 2 bhliain ón tsuim sin a fháil chun na gcríoch sin, ach ní fholaíonn sé suim airgid arna híoc leis an gcuideachta cháilitheach ar théarmaí lena bhforáiltear go n-aisíocfar í, agus déanfar tagairt d'infheistíocht iomchuí a dhéanamh a fhorléiriú mar thagairt do shuim den sórt sin a íoc le cuideachta cháilitheach; ciallaíonn ‘tionscadal fuinnimh in-athnuaite’ tionscadal fuinnimh in-athnuaite (lena n-áirítear tionscadal ar éirigh leis sa Tríú Comórtas i leith an Riachtanais d'Fhuinneamh Malartach (AER III—1997) arna thionscnamh ag an Aire) i gceann amháin nó níos mó de na hearnálacha teicneolaíochta seo a leanas— (a) grianchumhacht, (b) gaothchumhacht, (c) hidreachumhacht, agus (d) bithmhais. (2) (a) (i) Féadfaidh an tAire, ar chuideachta cháilitheach do dhéanamh iarratais, deimhniú a thabhairt don chuideachta cháilitheach á dhearbhú, i ndáil le tionscadal fuinnimh in-athnuaite a bheidh le gabháil de láimh ag an gcuideachta, gur tionscadal fuinnimh cáilitheach chun críocha an ailt seo an tionscadal fuinnimh in-athnuaite. (ii) Beidh iarratas faoin alt seo i cibé foirm, agus beidh cibé faisnéis ann, a ordóidh an tAire. (b) Beidh deimhniú a thabharfaidh an tAire faoi mhír (a) faoi réir cibé coinníollacha is cuí leis an Aire agus a shonróidh sé no sí sa deimhniú. (c) Féadfaidh an tAire aon choinníoll (lena n-áirítear coinníoll arna leasú de bhua na míre seo) a bheidh sonraithe i ndeimhniú den sórt sin a leasú nó a chúlghairm; tabharfaidh an tAire fógra i scríbhinn don chuideachta cháilitheach lena mbaineann maidir leis an leasú nó leis an gcúlghairm agus, ar an bhfógra sin a bheith tugtha, beidh feidhm ag an alt seo amhail is— (i) gur sonraíodh sa deimhniú coinníoll arna leasú amhlaidh agus a sonraítear an leasú air san fhógra, agus (ii) nár sonraíodh sa deimhniú coinníoll arna chúlghairm amhlaidh agus a sonraítear an chúlghairm air san fhógra. (d) Aon tagairt i mír (c) don leasú ar choinníoll a shonraítear i ndeimhniú, folaíonn sí tagairt d'aon ábhar a chur, ar mhodh coinníll bhreise, le téarmaí an deimhnithe. (e) Má mhainníonn cuideachta aon cheann de na coinníollacha a shonraítear i ndeimhniú a eisíodh chuici faoi mhír (a) a chomhlíonadh, ansin— (i) is ionann an mhainneachtain sin agus neamhtharlú teagmhais ar dá bharr a bheidh faoiseamh le tarraingt siar faoi fho-alt (6), agus (ii) féadfaidh an tAire, le fógra i scríbhinn a sheirbheálfar leis an bpost cláraithe ar an gcuideachta, an deimhniú a chúlghairm. (3) Faoi réir an ailt seo, más rud é, i dtréimhse chuntasaíochta, go ndéanann cuideachta infheistíocht iomchuí, déanfar, ar í do dhéanamh éilimh chuige sin, asbhaint iomchuí óna brabúis iomlána don tréimhse chuntasaíochta a thabhairt di; ach más rud é gur mó méid na hasbhainte iomchuí a mbeidh an chuideachta ina teideal faoin alt seo i dtréimhse chuntasaíochta ná a brabúis don tréimhse chuntasaíochta sin, déanfar méid is comhionann leis an mbreis sin a thabhairt ar aghaidh go dtí an tréimhse chuntasaíochta ina dhiaidh sin agus déileálfar leis an méid a bheidh tugtha ar aghaidh amhlaidh chun críocha an ailt seo amhail is dá mba infheistíocht iomchuí é arna déanamh sa tréimhse chuntasaíochta sin ina dhiaidh sin. (4) Más rud é, in aon tréimhse 12 mhí dar críoch an lá roimh chothrom lae an dáta thosach feidhme, gur mó ná £10,000,000 méid nó méid comhiomlán na n-infheistíochtaí iomchuí a bheidh déanta, nó a áirítear a bheith déanta, ag cuideachta, nó ag an gcuideachta agus ag na cuideachtaí go léir a mheasfaí tráth ar bith sa tréimhse sin a bheith bainteach leis an gcuideachta— (a) ní thabharfar aon fhaoiseamh faoin alt seo i leith mhéid na breise, agus (b) más rud é go mbeidh níos mó ná infheistíocht iomchuí amháin ann, déanfaidh an cigire nó, ar achomharc, déanfaidh na Coimisinéirí Achomhairc, cibé cionroinnt ar an bhfaoiseamh atá ar fáil a bheidh cóir agus réasúnach d'fhonn cion cuí den fhaoiseamh atá ar fáil a leithroinnt ar gach infheistíocht iomchuí agus, i gcás inar gá sin, d'fhonn méid faoisimh atá ar comhréir le méid na hinfheistíochta iomchuí nó le méid comhiomlán na n-infheistíochtaí iomchuí a rinne sí sa tréimhse a thabhairt do gach cuideachta lena mbaineann. (5) Ní thabharfar faoiseamh faoin alt seo i leith infheistíochta iomchuí a dhéantar tráth ar bith i gcuideachta cháilitheach más rud é, an tráth sin, gur mó comhiomlán mhéideanna na hinfheistíochta iomchuí sin agus na n-infheistíochtaí iomchuí eile go léir a bheidh déanta sa chuideachta cháilitheach an tráth sin nó roimhe ná méid is comhionann— (a) le 50 faoin gcéad de chostas iomchuí an tionscadail, nó (b) le £7,500,000, cibé acu is lú. (6) (a) Féadfar éileamh ar fhaoiseamh faoin alt seo a lamháil tráth ar bith tar éis an trátha a shonraítear i mír (c) i leith íocaíochta suime le cuideachta cháilitheach más rud é— (i) go mbeidh an íocaíocht sin, má úsáideann an chuideachta cháilitheach í, laistigh de 2 bhliain tar éis í a íoc, chun críocha tionscadail fuinnimh cháilithigh, ina hinfheistíocht iomchuí, agus (ii) go gcomhlíontar nó go gcomhlíonfar na coinníollacha go léir a shonraítear san alt seo maidir leis an bhfaoiseamh a thabhairt, ach déanfar an faoiseamh a tharraingt siar más rud é, mar gheall ar aon teagmhas dá éis sin tarlú, lena n-áirítear cúlghairm deimhnithe ag an Aire faoi fho-alt (2) nó neamhtharlú teagmhais a raibh súil lena tharlú an tráth a tugadh an faoiseamh, nach raibh an chuideachta a dhéanann an t-éileamh i dteideal an fhaoisimh a lamháladh. (b) Más rud é go mbeidh infheistíocht iomchuí déanta ag cuideachta ar mhodh suibscríofa le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí agus go ndiúscrófar aon cheann de na scaireanna sin tráth ar bith laistigh de 5 bliana tar éis an trátha a shonraítear i mír (c), ní lamhálfar éileamh ar fhaoiseamh faoin alt seo i leith an mhéid a suibscríobhadh le haghaidh na scaireanna sin, agus más rud é gur tugadh aon fhaoiseamh den sórt sin, déanfar é a tharraingt siar. (c) Is é an tráth dá dtagraítear i mír (a) agus mír (b) an tráth a rinneadh an íocaíocht a n-éilítear faoiseamh ina leith. (7) Ní lamhálfar éileamh ar fhaoiseamh i leith infheistíochta iomchuí i gcuideachta mura mbeidh deimhniú ag gabháil leis, ar deimhniú é a bheidh eisithe ag an gcuideachta i cibé foirm a ordóidh na Coimisinéirí Ioncaim á dheimhniú go bhfuil nó go mbeidh na coinníollacha don fhaoiseamh, a mhéid a bhaineann siad leis an gcuideachta agus leis an tionscadal fuinnimh cáilitheach, comhlíonta i ndáil leis an infheistíocht iomchuí sin. (8) Sula n-eiseoidh sí deimhniú chun críocha fho-alt (7), tabharfaidh cuideachta cháilitheach na nithe seo a leanas don oifigeach údaraithe— (a) ráiteas lena ndearbhaítear go gcomhlíonann nó go gcomhlíonfaidh sí na coinníollacha don fhaoiseamh a mhéid a bhfuil feidhm acu i ndáil leis an gcuideachta agus leis an tionscadal fuinnimh cáilitheach, (b) cóip den deimhniú, lena n-áirítear cóip d'aon fhógra a bheidh tugtha ag an Aire lena sonraítear leasú nó cúlghairm coinníll a shonraítear sa deimhniú sin, faoi fho-alt (2) i leith an tionscadail fuinnimh cháilithigh, agus (c) cibé faisnéis eile a éileoidh na Coimisinéirí Ioncaim le réasún. (9) Ní eiseofar deimhniú lena mbaineann fo-alt (7)— (a) gan údarás an oifigigh údaraithe, nó (b) i ndáil le hinfheistíocht iomchuí nach bhféadfar faoiseamh a thabhairt ina leith de bhua fho-alt (5). (10) Maidir le haon ráiteas faoi fho-alt (8)— (a) beidh cibé faisnéis ann a éileoidh na Coimisinéirí Ioncaim le réasún, (b) beidh sé i cibé foirm a ordóidh na Coimisinéirí Ioncaim, agus (c) beidh dearbhú ann go bhfuil sé cruinn de réir mar is fearr is eol don chuideachta agus mar a chreideann sí. (11) Más rud é go mbeidh deimhniú eisithe ag cuideachta cháilitheach chun críocha fho-alt (7) nó go mbeidh ráiteas tugtha aici faoi fho-alt (8) agus— (a) go mbeidh an deimhniú nó an ráiteas bréagach nó míthreorach i bponc ábhartha agus go mbeidh sé bréagach nó míthreorach amhlaidh de dheasca calaoise nó faillí, nó (b) gur eisíodh an deimhniú de shárú ar fho-alt (9), ansin— (i) dlífear pionós nach mó ná £500 nó, i gcás calaoise, nach mó ná £1,000 a chur ar an gcuideachta agus féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí a thionscnamh i leith an phionóis sin agus é a ghnóthú go hachomair ar a shamhail de chuma is a dhéantar in imeachtaí achoimre le haghaidh ghnóthú aon fhíneála nó pionóis faoi aon Acht a bhaineann leis an mál, agus (ii) ní thabharfar aon fhaoiseamh faoin alt seo i leith an ábhair lena mbaineann an deimhniú nó an ráiteas agus, más rud é gur tugadh aon fhaoiseamh den sórt sin, déanfar é a tharraingt siar. (12) Ní bheidh cuideachta i dteideal faoisimh i leith infheistíochta iomchuí mura rud é, maidir leis an infheistíocht iomchuí— (a) go ndearnadh í ar chúiseanna tráchtála bona fide agus ní mar chuid de scéim nó comhshocraíocht arb é an príomhchuspóir, nó ar ceann de na príomhchuspóirí, atá léi cáin a sheachaint, (b) go ndearnadh nó go ndéanfar í a úsáid chun tionscadal fuinnimh cáilitheach a ghabháil de láimh, agus (c) go ndéantar í ar phriacal na cuideachta agus nach bhfuil an chuideachta ná aon duine a mheasfaí a bheith bainteach leis an gcuideachta i dteideal aon íocaíocht in airgead nó i luach airgid, ná aon tairbhe eile atá á hiompar ag an gcuideachta cháilitheach nó is inchurtha síos di go díreach nó go neamhdhíreach, a fháil, seachas íocaíocht arna déanamh ar bhonn neamhthuilleamaíoch as earraí nó seirbhísí a soláthraíodh nó íocaíocht as na fáltais ó shaothrú a dhéanamh ar an tionscadal fuinnimh cáilitheach a bhfuil an chuideachta ina teideal faoi na téarmaí ar faoina réir a dhéantar an infheistíocht iomchuí. (13) Más rud é go mbeidh aon fhaoiseamh tugtha faoin alt seo agus go bhfaighfear amach ina dhiaidh sin nach raibh sé dlite nó go bhfuil sé le tarraingt siar de bhua fho-alt (6) nó (11), déanfar an faoiseamh sin a tharraingt siar trí mheasúnacht a dhéanamh i leith cánach corparáide, faoi Chás IV de Sceideal D, don tréimhse chuntasaíochta nó do na tréimhsí cuntasaíochta inar tugadh an faoiseamh agus, d'ainneoin aon ní sna hAchtanna Cánach, féadfar measúnacht den sórt sin a dhéanamh tráth ar bith. (14) (a) Faoi réir mhír (b), más rud é go mbeidh cuideachta i dteideal faoisimh faoin alt seo i leith aon suime nó aon chuid de shuim, nó go mbeadh sí ina theideal amhlaidh ar éileamh a dhéanamh go cuí chuige sin, mar asbhaint iomchuí óna brabúis iomlána d'aon tréimhse chuntasaíochta, ní bheidh sí i dteideal aon fhaoisimh i leith na suime sin nó an chuid sin de shuim, le linn a hioncam nó a brabúis a bheith á ríomh, nó mar asbhaint óna hioncam nó óna brabúis, d'aon tréimhse chuntasaíochta faoi aon fhoráil eile de na hAchtanna Cánach nó de na hAchtanna Cánach Gnóchan Caipitiúil. (b) Más rud é go mbeidh infheistíocht iomchuí déanta ag cuideachta ar mhodh suibscríofa le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí agus nach ndiúscróidh an chuideachta aon cheann de na scaireanna sin laistigh de chúig bliana ón tráth a fuair an chuideachta sin iad, ansin, déanfar na suimeanna is inlamhála mar asbhaintí ón gcomaoin (‘an chomaoin lena mbaineann’) le linn an gnóchan nó an caillteanas a fhabhróidh chuig an gcuideachta ar dhiúscairt na scaireanna sin a bheith á ríomh chun críche cánach gnóchan caipitiúil a chinneadh gan féachaint d'aon fhaoiseamh faoin alt seo a bheidh faighte ag an gcuideachta nó a mbeadh sí i dteideal é a fháil ar éileamh a dhéanamh go cuí chuige sin, ach amháin, i gcás inar mó na suimeanna sin ná an chomaoin lena mbaineann, go laghdófar iad de mhéid is comhionann leis an méid is lú díobh seo a leanas— (i) méid na hasbhainte iomchuí a lamháiltear don chuideachta faoin alt seo i leith an tsuibscríofa le haghaidh na scaireanna sin, agus (ii) méid na breise.”. |
(2) Tiocfaidh an t-alt seo i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Leasú ar alt 88 (asbhaint i leith bronntanas don Enterprise Trust Ltd.) den Phríomh-Acht.
63.—Leasaítear leis seo alt 88 den Phríomh-Acht, i bhfo-alt (3)(b)—
(a) trí fhomhír (ii) a scriosadh, agus
(b) trí “£3,000,000” a chur in ionad “£1,500,000” i bhfomhír (iii).
Leasú ar alt 715 (gnó blianachtaí: muirear ar leithligh ar bhrabúis) den Phríomh-Acht.
64.—(1) Leasaítear leis seo alt 715 den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (a) i bhfo-alt (2):
“(a) (i) (i) faoi réir fhomhíreanna (ii), (iii) agus (iv), beidh feidhm ag fo-alt (1) d'alt 710 fara na modhnuithe is gá agus go háirithe beidh feidhm aige amhail is dá scriosfaí ón bhfo-alt sin na tagairtí go léir do shealbhóirí polasaithe seachas sealbhóirí ar pholasaithe is inchurtha i leith gnó pinsean,
(ii) más rud é, ar leith ón bhfomhír seo, go n-eisiafaí aon bhrabúis le linn an ríomhaireacht a dhéanamh de bhua an chuid sin a bheith curtha in áirithe do shealbhóirí ar pholasaithe is inchurtha i leith gnó pinsean, agus dá bhua sin amháin, ní eisiafar an chuid sin amhlaidh,
(iii) i ndáil le hinfheistíochtaí aon chiste atá in ionannas mhéid dhliteanais na cuideachta do shealbhóirí polasaithe i leith a gnó pinsean nó a gnó ghinearálta blianachtaí, de réir mar a bheidh,
(I) cuirfear i gcuntas mar fháltas aon mhéadú ar luach na n-infheistíochtaí sin (réadaithe nó neamhréadaithe), agus
(II) cuirfear i gcuntas mar chaiteachas aon laghdú ar luach na n-infheistíochtaí sin (réadaithe nó neamhréadaithe),
a mhéid atá an méadú nó an laghdú, de réir mar a bheidh, san áireamh i luach na ndliteanas sin arna luacháil ag an achtúire don chuideachta, agus
(iv) más rud é go ndéanfar brabúis cuideachta árachais do thréimhse chuntasaíochta (dá ngairtear ‘an chéad tréimhse chuntasaíochta’ san fhomhír seo) a ríomh de réir fhomhír (iii) agus nach ndéantar brabúis na tréimhse cuntasaíochta is déanaí roimhe sin a ríomh amhlaidh, déanfar an méadú nó an laghdú ar luach na n-infheistíochtaí dá dtagraítear i bhfomhír (iii) a ríomh, maidir leis an gcéad tréimhse chuntasaíochta, faoi threoir chostas na n-infheistíochtaí an tráth a fuair an chuideachta iad agus déanfar an méadú nó an laghdú sin a áireamh mar fháltas nó mar chaiteachas, de réir mar a bheidh.”.
(2) Beidh feidhm ag an alt seo maidir le tréimhse chuntasaíochta de chuid cuideachta dar críoch an 4ú lá de Mhárta, 1998, nó dá éis.
Caibidil 5
Cáin Ghnóchan Caipitiúil
Gnóchain chaipitiúla: rátaí muirir.
65.—(1) Leasaítear leis seo an Príomh-Acht—
(a) in alt 28, trí “20 faoin gcéad” a chur in ionad “40 faoin gcéad” i bhfo-alt (3),
(b) in alt 594, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e) d'fho-alt (2):
“(f) D'ainneoin fho-alt (3) d'alt 28, is é 40 faoin gcéad an ráta cánach gnóchan caipitiúil i leith gnóchain iomchuí a fhabhraíonn chuig duine”,
agus
(c) i gCaibidil 2 de Chuid 22, tríd an alt seo a leanas a chur isteach i ndiaidh alt 649:
“Diúscairtí iomchuí: ráta muirir. | 649A.—D'ainneoin fho-alt (3) d'alt 28, is é 40 faoin gcéad an ráta cánach gnóchan caipitiúil i leith gnóchan inmhuirearaithe a fhabhróidh chuig duine as diúscairtí iomchuí, seachas diúscairt iomchuí dá dtagraíonn alt 650.”. |
(2) Beidh feidhm ag fo-alt (1)—
(a) maidir le míreanna (a) agus (c), i ndáil le diúscairtí arna ndéanamh an 3ú lá de Nollaig, 1997, nó dá éis, agus
(b) maidir le mír (b), i ndáil le diúscairtí arna ndéanamh an 12ú lá d'Fheabhra, 1998, nó dá éis.
Leasú ar Chuid 27 (iontaobhais aonad agus cistí eischósta) den Phríomh-Acht.
66.—Leasaítear leis seo an Príomh-Acht, i gCuid 27, tríd an gCaibidil seo a leanas a chur isteach i ndiaidh Chaibidil 2:
“CAIBIDIL 3
Cistí eischósta:forálacha forlíontacha
Cáin ghnóchan caipitiúil: ráta muirir. | 747A.—(1) San alt seo beidh le ‘leas ábhartha’, ‘ciste neamhcháilitheach’ agus ‘ciste eischósta’ an bhrí chéanna a shanntar dóibh i gCaibidil 2 den Chuid seo. (2) Beidh feidhm ag an alt seo maidir le diúscairt sócmhainne ag duine, an 12ú lá d'Fheabhra, 1998, nó dá éis, más rud é, tráth na diúscartha— (a) gurb éard í an tsócmhainn leas ábhartha i gciste eischósta nach ciste eischósta neamhcháilitheach é agus nár chiste den sórt sin é aon tráth ábhartha, nó (b) gurb éard í an tsócmhainn leas i gcuideachta a chónaíonn sa Stát nó i scéim iontaobhais aonad a gcónaíonn na hiontaobhaithe uirthi sa Stát an tráth sin agus, tráth ábhartha arb é atá ann an 1ú lá d'Eanáir, 1991, nó dáta dá éis, go mba chiste eischósta seachas ciste eischósta neamhcháilitheach an chuideachta nó an scéim iontaobhais aonad agus gurbh éard í an tsócmhainn leas ábhartha sa chiste sin. (3) Beidh feidhm ag fo-ailt (2) go (7) d'alt 741 chun críocha an ailt seo amhail is dá mba thagairtí do chiste eischósta tagairtí sna fo-ailt sin do chiste eischósta neamhcháilitheach. (4) D'ainneoin fho-alt (3) d'alt 28, is é 40 faoin gcéad an ráta cánach gnóchan caipitiúil i leith gnóchan inmhuirearaithe a fhabhróidh chuig duine as diúscairt sócmhainne lena mbaineann an t-alt seo.”. |
Leasú ar alt 538 (diúscairtí i gcás sócmhainní a chailleadh nó a scriosadh nó luach sócmhainní a bheith éirithe neamhbhríoch) den Phríomh-Acht.
67.—(1) Leasaítear leis seo alt 538 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) (a) Más rud é, mar thoradh ar dhíscaoileadh comhlachta chorpraithe, go dtiocfaidh maoin de chuid an chomhlachta chorpraithe chun bheith ina maoin de chuid an Stáit de bhua Chuid III den Acht Maoine Stáit, 1954, agus go ndéanfaidh an tAire Airgeadais, de réir an Chuid sin den Acht sin, ceart an Stáit chun na maoine sin a tharscaoileadh i bhfabhar duine a shealbhaíonn nó a shealbhaigh scaireanna sa chomhlacht corpraithe, ansin, d'ainneoin alt 31 agus faoi réir mhír (c), maidir le haon chaillteanas inlamhála (dá ngairtear ‘caillteanas éilithe’ san fho-alt seo) a fhabhróidh chuig an duine de bhua éilimh arna dhéanamh faoi fho-alt (2) i leith na scaireanna sin ní bheidh sé inlamhála mar asbhaint ó ghnóchain inmhuirearaithe in aon bhliain mheasúnachta is luaithe ná an bhliain mheasúnachta ina ndiúscraíonn an duine an mhaoin agus féadfar aon choigeartuithe is gá a dhéanamh ar mhodh measúnachta nó measúnachta breise chun éifeacht a thabhairt don mhír seo.
(b) Beidh feidhm ag mír (a) i ndáil le comhlacht corpraithe nach bhfuil aon scairchaipiteal aige amhail is dá bhfolódh tagairtí do scaireanna tagairtí d'aon leas sa chomhlacht corpraithe arna shealbhú ag comhaltaí an chomhlachta chorpraithe.
(c) Chun críocha mhír (a)—
(i) más rud é, i mbliain mheasúnachta, go ndéanfar páirtdiúscairt (de réir bhrí alt 534) ar mhaoin, ní inlamhála mar asbhaint ó ghnóchain inmhuirearaithe sa bhliain mheasúnachta sin ach an oiread sin den chaillteanas éilithe a mbeidh idir é agus méid an chaillteanais éilithe an chomhréir chéanna atá idir an margadhluach, nuair a bheidh sé faighte, den chuid den mhaoin a dhiúscraítear agus margadhluach iomlán na maoine sin nuair a bheidh sé faighte,
(ii) ciallóidh an bhliain mheasúnachta ina ndiúscraíonn duine maoin, i gcás an diúscairt, ar diúscairt í le fearchéile nó le banchéile an duine, a bheith ina diúscairt a bhfuil feidhm ag alt 1028(5) maidir léi, an bhliain mheasúnachta ina ndéanfaidh banchéile nó fearchéile an duine, de réir mar a bheidh, an mhaoin a dhiúscairt ina dhiaidh sin, i gcás gur diúscairt í an diúscairt ina dhiaidh sin nach bhfuil feidhm ag alt 1028(5) maidir léi.”.
(2) Beidh feidhm ag an alt seo maidir le ceart an Stáit chun maoine a tharscaoileadh an 12ú lá d'Fheabhra, 1998, nó dá éis.
Leasú ar alt 547 (diúscairtí agus fáltais a áirítear a bheith déanta ar mhargadhluach) den Phríomh-Acht.
68.—(1) Leasaítear leis seo alt 547 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) D'ainneoin fho-alt (1), más rud é, de bhua alt 31 den Acht Maoine Stáit, 1954, go ndéanfaidh an tAire Airgeadais ceart an Stáit chun maoine a tharscaoileadh i bhfabhar duine, measfar, chun críocha na nAchtanna Cánach Gnóchan Caipitiúil, fáil na maoine ag an duine a bheith ar chomaoin ar cóimhéid le méid (lena n-áirítear méid nialais) na híocaíochta airgid arna déanamh ag an duine mar cheann de théarmaí an tarscaoilte sin.”.
(2) Beidh feidhm ag an alt seo maidir le sócmhainn a fháil an 12ú lá d'Fheabhra, 1998, nó dá éis.
Leasú ar Chaibidil 3 (sócmhainní a shealbhaítear i gcáil mhuiníneach nó ionadaitheach, oidhreachtaí agus socraíochtaí) de Chuid 19 den Phríomh-Acht.
69.—(1) Leasaítear leis seo Caibidil 3 de Chuid 19 den Phríomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 577—
“An duine atá i dteideal leasa saoil do scaradh leis an leas sin. | 577A.—I gcás ina measfar, de bhua alt 576 (1), na sócmhainní is cuid d'aon mhaoin shocraithe a bheith diúscartha agus faighte ar ais láithreach ag an iontaobhaí ar an ócáid a dtagann duine chun teideal iomlán a bheith aige nó aici chun na sócmhainní amhail in aghaidh an iontaobhaí, ansin, más í an ócáid sin an duine atá i dteideal leasa saoil (de réir bhrí alt 577) do scaradh leis an leas sin, tabharfar cibé faoiseamh don iontaobhaí a thabharfaí faoi ailt 598 agus 599 don duine a scar leis an leas saoil— (a) dá mba rud é go raibh an duine tagtha chun teideal iomlán a bheith aige nó aici chun na sócmhainní amhail in aghaidh an iontaobhaí tráth thosach an leasa saoil agus gur lean sé nó sí de bheith i dteideal amhlaidh ar feadh na tréimhse (dá ngairtear an ‘tréimhse leasa saoil’ san alt seo) a raibh an leas saoil ar marthain, agus (b) amhail is dá mbeadh aon chaiteachas den chineál dá dtagraítear i mír (b) d'alt 552(1), a thabhaigh an t-iontaobhaí ar na sócmhainní i rith na tréimhse leasa saoil, tabhaithe ag an duine.”. |
(2) Beidh feidhm ag an alt seo maidir le diúscairt a mheastar a bheith déanta an 12ú lá d'Fheabhra, 1998, nó dá éis.
Aisghairm ar alt 592 (ráta laghdaithe cánach gnóchan caipitiúil ar dhiúscairtí áirithe scaireanna ag pearsana aonair) den Phríomh-Acht.
70.—(1) Aisghairtear leis seo alt 592 den Phríomh-Acht.
(2) Beidh feidhm ag an alt seo maidir le diúscairtí arna ndéanamh an 3ú lá de Nollaig, 1997, nó dá éis.
Leasú ar alt 597 (sócmhainní gnó agus sócmhainní eile a athshuíomh) den Phríomh-Acht.
71.—(1) Leasaítear leis seo alt 597 den Phríomh-Acht, i bhfo-alt (3), trí na míreanna seo a leanas a chur in ionad mhír (c):
“(c) cáilmheas,
(d) aon sócmhainní airgeadais atá ar úinéireacht ag comhlacht daoine dá dtagraítear i mír (f) d'fho-alt (2); chun críocha na míre seo, ciallaíonn ‘sócmhainní airgeadais’ scaireanna de chuid aon chuideachta agus stoic, bannaí agus oibleagáidí de chuid aon rialtais, aon bhardais cathrach, aon chuideachta nó aon chomhlachta chorpraithe eile.”.
(2) Beidh feidhm ag an alt seo maidir le diúscairtí arna ndéanamh ar dháta rite an Achta seo nó dá éis.
Leasú ar alt 598 (gnó nó feirm a dhiúscairt ar “scor”) den Phríomh-Acht.
72.—(1) Leasaítear leis seo alt 598 den Phríomh-Acht, i bhfo-alt (1)—
(a) sa mhíniú ar “sócmhainní cáilitheacha”—
(i) tríd an méid seo a leanas a chur in ionad mhír (i):
“(i) sócmhainní inmhuirearaithe gnó na pearsan aonair a bhí, ar leith ó mhaoin shochorraithe inláimhsithe, ar úinéireacht aige nó aici ar feadh tréimhse nár ghiorra ná 10 mbliana dar chríoch dáta na diúscartha agus arbh iad a shócmhainní nó a sócmhainní inmhuirearaithe gnó iad i gcaitheamh na tréimhse 10 mbliana dar chríoch dáta na diúscartha sin,”,
(ii) i mír (ii), trí “ar feadh tréimhse nár ghiorra ná 5 bliana, agus” a chur in ionad “ar feadh tréimhse nár ghiorra ná 5 bliana;”,
agus
(iii) tríd an méid seo a leanas a chur isteach i ndiaidh mhír (ii):
“(iii) talamh a úsáidtear chun críocha feirmeoireachta atá á seoladh ag an bpearsa aonair agus a bhí ar úinéireacht aige nó aici, agus a d'úsáid sé nó sí chun na críche sin, ar feadh tréimhse nár ghiorra ná 10 mbliana dar chríoch an t-aistriú ar leas sa talamh sin chun críocha téarmaí na Scéime a chomhlíonadh;”,
agus
(b) tríd an méid seo a leanas a chur isteach i ndiaidh an mhínithe ar “sócmhainní cáilitheacha”:
“ciallaíonn ‘an Scéim’ an scéim ar a dtugtar an Scéim um Luath-Scor ó Fheirmeoireacht a thug an tAire Talmhaíochta agus Bia isteach chun Rialachán (CEE) Uimh. 2079/92 an 30 Meitheamh 1992 ón gComhairle a chur i ngníomh*;”.
(2) Beidh feidhm ag an alt seo maidir le sócmhainn a dhiúscairt an 6ú lá d'Aibreán, 1998, nó dá éis.
Leasú ar alt 652 (neamhfheidhm faoiseamh ar shócmhainní a athshuíomh i gcás diúscairtí iomchuí) den Phríomh-Acht.
73.—(1) Leasaítear leis seo alt 652 den Phríomh-Acht trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (3)—
“(3A) (a) San fho-alt seo—
tá le ‘rás con’, ‘rás-rian con’ agus ‘ceadúnas rás-riain chon’ na bríonna céanna faoi seach atá leo in alt 2 d'Acht Tionscail na gCon, 1958;
ciallaíonn ‘sócmhainní rás-riain chon údaraithe’ sócmhainní rás-riain chon ar rás-rian con údaraithe é i gcás go n-úsáidtear na sócmhainní ar mhaithe le saoráidí nó seirbhísí cuí a sholáthar chun rásaí con a sheoladh nó mar chóiríocht do dhaoine a bhaineann le rásaíocht chon, lena n-áirítear daoine den phobal;
ciallaíonn ‘rás-rian con údaraithe’ rás-rian con a mbeidh ceadúnas rás-riain chon deonaithe ina leith, agus nach mbeidh an ceadúnas sin cúlghairthe.
(b) Faoi réir mhír (c), ní bheidh feidhm ag fo-alt (1) maidir le comaoin a fuarthas i leith diúscartha iomchuí más rud é—
(i) go mbeidh, i gcaitheamh tréimhse 5 bliana dar críoch tráth na diúscartha, na seansócmhainní, agus
(ii) go mbeidh na sócmhainní nua de réir bhrí alt 597,
ina sócmhainní rás-riain chon údaraithe.
(c) Beidh feidhm ag alt 597 i ndáil le sócmhainní rás-riain chon údaraithe—
(i) amhail is dá bhfolódh tagairtí i bhfo-ailt (4) agus (5) den alt sin do shócmhainní nua do scor de bheith á n-úsáid chun críocha trádála tagairt do shócmhainní nua do scor de bheith ina sócmhainní rás-riain chon údaraithe, agus
(ii) amhail is dá mba rud é nár achtaíodh fo-alt (11) (b).
(3B) Ní bheidh feidhm ag fo-alt (1) maidir le comaoin a fuarthas i leith diúscartha iomchuí arna cur i gcrích le hordú a rinneadh faoi alt 28 (1) den Acht um Údarás Forbartha Dugthailte Bhaile Átha Cliath, 1997.”.
(2) Beidh feidhm ag an alt seo i leith diúscairtí iomchuí arna ndéanamh an 6ú lá d'Aibreán, 1998, nó dá éis.
74. Leasú ar alt 980 (asbhaint ón gcomaoin i leith sócmhainní áirithe a dhiúscairt) den Phríomh-Acht.
74.— Leasaítear leis seo alt 980 den Phríomh-Acht, maidir le diúscairtí arna ndéanamh ar dháta rite an Achta seo nó dá éis, trí “£150,000” a chur in ionad “£100,000” i bhfo-alt (3).
Leasú ar alt 1028 (daoine pósta) den Phríomh-Acht.
75.— Leasaítear leis seo alt 1028 den Phríomh-Acht, maidir leis an mbliain mheasúnachta 1998-99 agus le blianta measúnachta dá éis, trí fho-alt (4) a scriosadh.
Caibidil 6
Cáin Ioncaim agus Cáin Chorparáide: Faoisimh i leith Athnuachan agus Feabhsú Limistéar Uirbeach agus Tuaithe Áirithe
Leasú ar Chuid 10 (cáin ioncaim agus cáin chorparáide: faoisimh i leith athnuachan agus feabhsú limistéar uirbeach áirithe, limistéar saoire áirithe agus oileán áirithe) den Phríomh-Acht.
76.—Leasaítear leis seo Cuid 10 den Phríomh-Acht tríd an méid seo a leanas a chur isteach i ndiaidh Chaibidil 6:
“CAIBIDIL 7
Limistéir cháilitheacha
Léiriú agus feidhm (Caibidil 7). | 372A.—(1) Sa Chaibidil seo— tá le ‘léas’, ‘léasaí’, ‘léasóir’, ‘préimh’ agus ‘cíos’ na bríonna céanna faoi seach atá leo i gCaibidil 8 de Chuid 4; ciallaíonn ‘margadhluach’, i ndáil le foirgneamh, le déanmhas nó le teach, an praghas a gheofaí ar fheo simplí neamhualaithe an fhoirgnimh, an déanmhais nó an tí dá ndíolfaí ar an margadh oscailte é ar cibé modh agus faoi réir cibé coinníollacha ba dhóigh le réasún a tharraingeodh an praghas ab fhearr ar an bhfoirgneamh, ar an déanmhas nó ar an teach don díoltóir, lúide an chuid den phraghas sin ab inchurtha síos d'fháil na talún, nó d'fháil ceart sa talamh nó thar an talamh, ar a bhfoirgnítear an foirgneamh, an déanmhas nó an teach; ciallaíonn ‘carrchlós ilstóir’ foirgneamh nó déanmhas a bhfuil 2 stór nó níos mó ann agus a úsáidtear go hiomlán nó go formhór chun spás loctha d'fheithiclí inneallghluaiste a sholáthar, ar tháille chuí a íoc, do dhaoine den phobal i gcoitinne, gan tosaíocht a bheith ag aon aicme áirithe daoine; ciallaíonn ‘limistéar cáilitheach’ limistéar nó limistéir a shonraítear mar limistéar cáilitheach faoi alt 372B; ciallaíonn ‘tréimhse cháilitheach’, faoi réir alt 372B, an tréimhse dar tosach an 1ú lá de Lúnasa, 1998, agus dar críoch an 31ú lá d'Iúil, 2001; ciallaíonn ‘athfheistiú’, i ndáil le foirgneamh nó le déanmhas, seachas chun críocha ailt 372H agus 372I, aon obair foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana, lena n-áirítear saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú, a dhéantar le linn an foirgneamh nó an déanmhas a dheisiú nó a athréiteach nó le linn cothabháil ar mhodh deisiúcháin nó athréitigh a dhéanamh ar an bhfoirgneamh nó ar an déanmhas. (2) Beidh feidhm ag an gCaibidil seo má ritheann an tOireachtas Acht a dhéanann tagairt don Chaibidil seo agus a dhéanann socrú chun limistéir uirbeacha áirithe a athnuachan agus chun pleananna (ar a dtabharfar ‘Pleananna Limistéar Comhtháite’) a chur faoi bhráid an Aire Comhshaoil agus Rialtais Áitiúil ar pleananna iad a bheidh tarraingthe suas ag údaráis áitiúla nó ag cuideachtaí arna mbunú ag údaráis áitiúla (is údaráis áitiúla dá dtagraítear san Acht sin) i leith limistéir nó limistéar arna sainaithint ag údarás nó ag cuideachta den sórt sin ar bhonn critéar arna n-ullmhú ag an Aire sin, lena n-áirítear athnuachan fhisiceach agus shocheacnamaíoch limistéir nó limistéar den sórt sin. |
Limistéir cháilitheacha. | 372B.—(1) Féadfaidh an tAire Airgeadais, ar mholadh ón Aire Comhshaoil agus Rialtais Áitiúil (ar moladh é a chuirfidh san áireamh Plean Limistéar Comhtháite a chuirfidh údarás áitiúil nó cuideachta arna bunú ag údarás áitiúil faoi bhráid an Aire sin i leith limistéir a bheidh sainaitheanta aige nó aici), a ordú le hordú— (a) go mbeidh an limistéar nó na limistéir (a bheidh suite go hiomlán laistigh de theorainneacha an limistéir lena mbaineann an Plean Limistéar Comhtháite) a thuairiscítear san ordú ina limistéar cáilitheach chun críocha ailt amháin nó níos mó den Chaibidil seo, (b) i gcás ina bhfuil limistéar nó limistéir den sórt sin le bheith ina limistéar cáilitheach chun críocha alt 372D, go mbeidh nó nach mbeidh ceann amháin nó níos mó de na hearnálacha foirgnimh nó déanmhais a luaitear i bhfo-alt (2) ina áitreabh cáilitheach nó ina n-áitreabh cáilitheach de réir bhrí an ailt sin, agus (c) maidir le haon limistéar den sórt sin a thuairiscítear amhlaidh san ordú, go bhforléireofar an míniú ar ‘tréimhse cháilitheach’ in alt 372A mar thagairt do cibé tréimhse a shonrófar san ordú i ndáil leis an limistéar sin; ach ní thosóidh aon tréimhse den sórt sin a shonrófar san ordú roimh an 1ú lá de Lúnasa, 1998, ná ní chríochnóidh sí níos déanaí ná— (i) i gcás ailt 372C, 372D agus 372E, an 31ú lá de Nollaig, 1999, agus (ii) in aon chás eile, an 31ú lá d'Iúil, 2001. (2) Is iad na hearnálacha foirgnimh nó déanmhais dá dtagraítear i bhfo-alt (1)(b)— (a) foirgnimh nó déanmhais arb é atá iontu cóiríocht oifige, (b) carrchlóis ilstóir, agus (c) aon fhoirgnimh nó déanmhais eile nach mbaineann níos mó ná 10 faoin gcéad den chaiteachas caipitiúil a thabhaítear sa tréimhse cháilitheach ar a bhfoirgniú nó ar a n-athfheistiú le foirgniú ná le hathfheistiú cóiríochta oifige. (3) Gach ordú a dhéanfaidh an tAire Airgeadais faoi fho-alt (1) leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den 21 lá a shuífidh Dáil Éireann tar éis an t-ordú a leagan faoina bráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú. (4) D'ainneoin ordaithe faoi fho-alt (1), beidh deonú faoisimh de bhua aon fhorála den Chaibidil seo faoi réir cibé ceanglas eile a shonrófar san Acht dá dtagraítear in alt 372A(2) nó faoin Acht sin. |
Liúntais chaipitiúla luathaithe i ndáil le foirgniú nó athfheistiú foirgneamh nó déanmhas áirithe tionscail. | 372C.—(1) Beidh feidhm ag an alt seo maidir le foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus atá le bheith ina fhoirgneamh nó ina dhéanmhas tionscail mar gheall ar é a úsáid chun críche a shonraítear in alt 268(1)(a). (2) Faoi réir fho-alt (4), beidh feidhm ag alt 271 i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo— (a) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (b) amhail is dá ndéanfaí, i bhfo-alt (2) (a) (i) den alt sin, ‘a bhfuil feidhm ag fo-alt (3) maidir leis’ a scriosadh, (c) amhail is dá ndéanfaí fo-alt (3) den alt sin a scriosadh, (d) amhail is dá ndéanfaí an fo-alt seo a leanas a chur in ionad fho-alt (4) den alt sin: (4) Méid is comhionann le 25 faoin gcéad den chaiteachas caipitiúil a luaitear i bhfo-alt (2) a bheidh i liúntas foirgníochta tionscail.’, agus (e) amhail is dá ndéanfaí, i bhfo-alt (5) den alt sin, ‘a bhfuil feidhm ag fo-alt (3)(c) maidir leis’ a scriosadh. (3) Faoi réir fho-alt (4), beidh feidhm ag alt 273 i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo— (a) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (b) amhail is dá ndéanfaí an mhír seo a leanas a chur in ionad mhír (b) d'fho-alt (2) den alt sin: (b) Maidir le haon chaiteachas cáilitheach, ní bheidh aon liúntas a thabharfar faoi alt 272 agus a mhéadófar faoi mhír (a) i leith an chaiteachais sin, cibé acu is do thréimhse inmhuirearaithe amháin nó níos mó ná tréimhse amháin den sórt sin a éilítear é, níos mó san iomlán ná 50 faoin gcéad de mhéid an chaiteachais cháilithigh sin.’, agus (c) amhail is dá ndéanfaí fo-ailt (3) go (7) den alt sin a scriosadh. (4) Sa chás go dtabhófar caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo, ní bheidh feidhm ag fo-ailt (2) agus (3) ach amháin más rud é nach lú méid iomlán an chaiteachais chaipitiúil arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sular tabhaíodh an caiteachas sin. (5) D'ainneoin alt 274 (1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le foirgneamh no déanmhas lena mbaineann an t-alt seo mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn— (a) níos mó ná 13 bliana tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair, nó (b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú an fhoirgnimh nó an déanmhais a thabhú. (6) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas faoi alt 271 nó 273 arna fheidhmiú leis an alt seo, cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d'obair ar fhoirgniú nó, de réir mar a bheidh, ar athfheistiú an fhoirgnimh nó an déanmhais a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin. |
Liúntais chaipitiúla i ndáil le foirgniú nó athfheistiú áitreabh tráchtála áirithe. | 372D.—(1) San alt seo ciallaíonn ‘áitreabh cáilitheach’ foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus— (a) ar leith ón alt seo, nach foirgneamh nó déanmhas tionscail é de réir bhrí alt 268, agus (b) (i) atá in úsáid chun críocha trádála nó gairme, nó (ii) bíodh nó ná bíodh sé á úsáid amhlaidh, atá ligthe ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch, ach ní fholaíonn sé aon chuid d'fhoirgneamh nó de dhéanmhas atá in úsáid mar theach cónaithe nó mar chuid de theach cónaithe. (2) (a) Faoi réir mhír (b) agus fho-ailt (3) go (6), beidh feidhm, d'ainneoin aon ní da mhalairt sna forálacha sin, ag na forálacha de na hAchtanna Cánach (seachas alt 372C) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail— (i) amhail is dá mba é a bheadh in áitreabh cáilitheach, gach uile thráth ar áitreabh cáilitheach é, foirgneamh nó déanmhas a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 mar gheall ar é a úsáid chun críche a shonraítear in alt 268 (1) (a), agus (ii) i gcás nach trádáil aon ghníomhaíocht atá á seoladh san áitreabh cáilitheach, amhail is dá mba thrádáil í. (b) Ní thabharfar liúntas de bhua an fho-ailt seo i leith aon chaiteachais chaipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh ach amháin a mhéid a thabhaítear an caiteachas sin sa tréimhse cháilitheach. (3) Sa chás go dtabhófar caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú áitribh cháilithigh, ní bheidh feidhm ag fo-alt (2) ach amháin más rud é nach lú méid iomlán an chaiteachais chaipitiúil arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an áitribh cháilithigh díreach sular tabhaíodh an caiteachas sin. (4) Chun críocha fheidhmiú ailt 271 agus 273 le fo-alt (2), i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú áitribh cháilithigh— (a) beidh feidhm ag alt 271— (i) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (ii) amhail is dá ndéanfaí, i bhfo-alt (2) (a) (i) den alt sin, ‘a bhfuil feidhm ag fo-alt (3) maidir leis’ a scriosadh, (iii) amhail is dá ndéanfaí fo-alt (3) den alt sin a scriosadh, (iv) amhail is dá ndéanfaí an fo-alt seo a leanas a chur in ionad fho-alt (4) den alt sin: (4) Méid is comhionann le 50 faoin gcéad den chaiteachas caipitiúil a luaitear i bhfo-alt (2) a bheidh i liúntas foirgníochta tionscail.’, agus (v) amhail is dá ndéanfaí, i bhfo-alt (5) den alt sin, ‘a bhfuil feidhm ag fo-alt (3)(c) maidir leis’ a scriosadh, agus (b) beidh feidhm ag alt 273— (i) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, agus (ii) amhail is dá ndéanfaí fo-ailt (2)(b) agus (3) go (7) den alt sin a scriosadh. (5) D'ainneoin alt 274(1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le háitreabh cáilitheach mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn— (a) níos mó ná 13 bliana tar éis an t-áitreabh cáilitheach a úsáid den chéad uair, nó (b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú an áitribh cháilithigh a thabhú. (6) (a) D'ainneoin fho-ailt (2) go (4), déanfar aon liúntas nó muirear a dhéanfaí, ar leith ón bhfo-alt seo, a thabhairt nó a ghearradh de bhua fho-alt (2) i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú áitribh cháilithigh a laghdú go dtí leath an mhéid arbh é a bheadh ann, ar leith ón bhfo-alt seo, méid an liúntais nó an mhuirir sin. (b) Chun críocha mhír (a), déanfar méid liúntais nó muirir a bheidh le laghdú go dtí a leath a ríomh— (i) amhail is dá mba rud é nár achtaíodh an fo-alt seo, agus (ii) amhail is dá mbeadh éifeacht tugtha do na liúntais go léir a bheidh curtha i gcuntas le linn an méid sin a bheith á ríomh amhlaidh. (c) Ní dhéanfaidh aon ní san fho-alt seo difear d'oibriú alt 274(8). (7) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (2), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d'obair ar fhoirgniú nó ar athfheistiú an áitribh a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin. |
Liúntas cíosa dúbailte i leith cíosa arna íoc ar áitribh ghnó áirithe. | 372E.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, faoi réir fho-alt (8), léas i leith áitribh cháilithigh arna dheonú sa tréimhse cháilitheach ar théarmaí tráchtála bona fide ag léasóir chuig léasaí nach bhfuil baint aige nó aici leis an léasóir ná le haon duine eile atá i dteideal cíosa i leith an áitribh cháilithigh, cibé acu faoin léas sin nó faoi léas ar bith eile; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-alt (5)(a), foirgneamh nó déanmhas— (a) (i) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus ar foirgneamh nó déanmhas é atá in úsáid chun críche a shonraítear in alt 268(1)(a), agus a dtabhaítear caiteachas caipitiúil ina leith sa tréimhse cháilitheach a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi alt 271 nó 273, arna chur chun feidhme le halt 372C, (ii) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 de bhua alt 372D, nó (iii) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus ar foirgneamh nó déanmhas é atá in úsáid chun na gcríoch a shonraítear in alt 268(1)(d), agus a dtabhaítear caiteachas caipitiúil i leith a fhoirgnithe nó a athfheistithe sa tréimhse cháilitheach ar caiteachas é a dtabharfaí liúntas ina leith, murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9, agus (b) atá ligthe ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch, ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin. (2) Chun críocha an ailt seo, is tréimhse chíosa iomchuí an oiread sin de thréimhse, is tréimhse ina mbeidh cíos iníoctha ag duine i ndáil le háitreabh cáilitheach faoi léas cáilitheach, nach faide ná— (a) 10 mbliana, nó (b) an tréimhse ar faide 10 mbliana ná— (i) aon tréimhse roimhe sin, nó (ii) más ann do níos mó ná tréimhse amháin roimhe sin, comhiomlán na dtréimhsí sin, dá raibh cíos iníoctha ag an duine sin nó ag aon duine eile i ndáil leis an áitreabh sin faoi léas cáilitheach. (3) Faoi réir fho-alt (4), más rud é, le linn méid na mbrabús nó na ngnóchan ó thrádáil nó ó ghairm a bheith á ríomh, go mbeidh duine, ar leith ón alt seo, i dteideal aon asbhainte (dá ngairtear ‘an chéad asbhaint a luaitear’ san fho-alt seo) ar chuntas cíosa i leith áitribh cháilithigh atá á áitiú ag an duine sin chun críocha na trádála nó na gairme sin agus is iníoctha ag an duine sin do thréimhse chíosa iomchuí i ndáil leis an áitreabh cáilitheach sin faoi léas cáilitheach, beidh an duine sin, sa ríomh sin, i dteideal asbhainte breise (dá ngairtear ‘an dara hasbhaint a luaitear’ san fho-alt seo) is comhionann le méid na chéad asbhainte a luaitear, ach i gcás go bhfuil an chéad asbhaint a luaitear ar chuntas cíosa is iníoctha ag an duine sin le duine bainteach, ní bheidh an duine sin i dteideal an dara hasbhaint a luaitear sa ríomh sin. (4) Más rud é go bhfuil leas in áitreabh cáilitheach ag duine agus go ndéantar léas cáilitheach a bhunú go díreach nó go neamhdhíreach as an leas sin i leith an áitribh cháilithigh agus go ndéantar éileamh ar asbhaint bhreise faoin alt seo i leith cíosa is iníoctha faoin léas cáilitheach, agus, maidir leis an duine sin nó le duine eile atá bainteach leis an duine sin— (a) go ndéanfaidh sé nó sí áitreabh cáilitheach (dá ngairtear ‘an dara háitreabh a luaitear’ san fho-alt seo) atá á áitiú ag an duine sin nó ag an duine eile sin, de réir mar a bheidh, a thógáil faoi léas cáilitheach chun críocha trádála nó gairme, agus (b) go bhfuil sé nó sí, ar leith ón alt seo, le linn méid na mbrabús nó na ngnóchan ón trádáil nó ón ngairm sin a bheith á ríomh, i dteideal asbhainte ar chuntas cíosa i leith an dara háitreabh a luaitear, ansin, mura suífidh an duine sin nó an duine eile sin, de réir mar a bheidh, nach chun asbhaint bhreise ar chuntas cíosa a fháil faoin alt seo agus chuige sin amháin, nó nach chuige sin go príomha, a rinne sé nó sí an dara háitreabh a luaitear a thógáil ar léas, ní bheidh an duine sin nó an duine eile sin, de réir mar a bheidh, i dteideal aon asbhainte breise ar chuntas cíosa i leith an dara háitreabh a luaitear le linn méid na mbrabús nó na ngnóchan ón trádáil nó ón ngairm sin a bheith á ríomh. (5) (a) Ní bheidh foirgneamh nó déanmhas atá in úsáid chun na gcríoch a shonraítear in alt 268(1)(d) ina áitreabh cáilitheach chun críocha an ailt seo mura ndéanfaidh an duine dá dtabharfaí liúntas faoi Chaibidil 1 de Chuid 9, murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, i leith an chaiteachais chaipitiúil a thabhaítear sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú an fhoirgnimh nó an déanmhais, a roghnú, trí fhógra i scríbhinn chuig an gcigire iomchuí (de réir bhrí alt 950), na liúntais go léir faoin gCaibidil sin i leith an chaiteachais chaipitiúil sin a shéanadh. (b) Déanfar roghnú faoi mhír (a) a chur san áireamh sa tuairisceán a cheanglaítear ar an duine lena mbaineann a thabhairt faoi alt 951 le haghaidh na chéad bhliana measúnachta nó le haghaidh na chéad tréimhse cuntasaíochta, de réir mar a bheidh, a dtabharfaí liúntas ina leith don duine sin faoi Chaibidil 1 de Chuid 9 i leith an chaiteachais chaipitiúil sin murach fo-alt (6). (c) Beidh roghnú faoi mhír (a) neamh-inchúlghairthe. (d) Tabharfaidh duine a bhfuil roghnú faoi mhír (a) déanta aige nó aici cóip den roghnú sin d'aon duine (dá ngairtear ‘an dara duine a luaitear’ sa mhír seo) dá ndeonaíonn an duine léas cáilitheach i leith an áitribh cháilithigh, agus déanfaidh an dara duine a luaitear an chóip a chur san áireamh sa tuairisceán a cheanglaítear ar an dara duine a luaitear a thabhairt faoi alt 951 le haghaidh na bliana measúnachta nó na tréimhse cuntasaíochta, de réir mar a bheidh, ina bhfuil cíos iníoctha den chéad uair ag an dara duine a luaitear faoin léas cáilitheach i leith an áitribh cháilithigh. (6) Más rud é go ndéanann duine, a bhfuil caiteachas caipitiúil tabhaithe aige nó aici sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais atá in úsáid chun na gcríoch a shonraítear in alt 268(1)(d), roghnú faoi fho-alt (5)(a), ansin, d'ainneoin aon fhorála eile de na hAchtanna Cánach— (a) ní thabharfar aon liúntas faoi Chaibidil 1 de Chuid 9 don duine i leith an chaiteachais chaipitiúil sin, (b) ar aon cheann de na teagmhais dá dtagraítear in alt 274(1) tarlú i ndáil leis an bhfoirgneamh nó leis an déanmhas, measfar gur nialas iarmhar an chaiteachais (de réir bhrí alt 277) i ndáil leis an gcaiteachas caipitiúil sin, agus (c) ní bheidh feidhm ag alt 279 i gcás aon duine a cheannóidh an leas iomchuí (de réir bhrí alt 269) san fhoirgneamh nó sa déanmhas. (7) Chun cinneadh a dhéanamh, i ndáil le mír (a)(iii) den mhíniú ar ‘áitreabh cáilitheach’ agus le fo-ailt (5) agus (6), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse inmhuirearaithe, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d'obair a rinneadh iarbhír sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú an fhoirgnimh nó an déanmhais mar chaiteachas a tabhaíodh sa tréimhse sin. (8) (a) San fho-alt seo— ciallaíonn ‘luach reatha’, i ndáil le híocaíochtaí léasa íosta, luach na n-íocaíochtaí sin arna lascainiú go dtí a luach láithreach de réir ráta a thabharfaidh, nuair a chuirtear chun feidhme é tráth tionscanta an léasa— (i) ar na híocaíochtaí sin, lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti, agus (ii) ar aon iarmharluach neamhráthaithe den áitreabh cáilitheach, gan aon chuid den luach sin a áireamh a mbeidh an léasóir cuntasach don léasaí inti, luachanna láithreacha lascainithe arb ionann a méid comhiomlán agus méid luach cóir an áitribh cháilithigh; ciallaíonn ‘luach cóir’, i ndáil le háitreabh cáilitheach, méid is ionann agus cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí i leith an áitribh í ar dhíol arna chaibidil ar bhonn neamhthuilleamaíoch lúide aon deontais is infhaighte faoi chomhair an t-áitreabh cáilitheach a cheannach; ciallaíonn ‘tráth tionscanta an léasa’ an tráth a thosófar ag baint úsáide as an áitreabh cáilitheach nó an dáta a fhabhróidh cíosanna faoin léas den chéad uair, cibé acu is luaithe; ciallaíonn ‘íocaíochtaí léasa íosta’ na híocaíochtaí íosta thar a mbeidh fágtha de théarma an léasa a bheidh le híoc leis an léasóir agus folaíonn sé aon iarmharmhéid a bheidh le híoc leis an léasóir ag deireadh théarma an léasa agus a bheidh ráthaithe ag an léasaí nó ag duine a bhfuil baint aige nó aici leis an léasaí; ciallaíonn ‘iarmharluach neamhráthaithe’, i ndáil le háitreabh cáilitheach, an chuid sin d'iarmharluach an áitribh sin ag deireadh téarma léasa, arna mheas tráth tionscanta an léasa, nach mbeidh a réadú ag an léasóir forchinntithe, nó nach mbeidh an réadú sin ráthaithe ach amháin ag duine a bhfuil baint aige nó aici leis an léasóir. (b) Ní léas cáilitheach chun críocha an ailt seo léas airgeadais, is é sin le rá— (i) léas i leith áitribh cháilithigh i gcás gurb ionann, tráth tionscanta an léasa, comhiomlán luach reatha na n-íocaíochtaí léasa íosta (lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti) is iníoctha ag an léasaí i ndáil leis an léas, agus méid is comhionann le 90 faoin gcéad nó níos mó de luach cóir an áitribh cháilithigh, nó (ii) léas a meastar faoi, sna himthosca go léir, go dtugann sé go substaintiúil don léasaí na fiontair agus na tairbhí a ghabhann le húinéireacht an áitribh cháilithigh seachas teideal dlí chuig an áitreabh sin. |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais áirithe ar athchóiriú | 372F.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372J(2), léas ar an teach arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla agus iad sin amháin ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe nach mó ná 10 faoin gcéad de chostas iomchuí an tí; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(a), (4)(c) agus (5) d'alt 372J, teach— (a) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach, (b) a úsáidtear d'aon toisc mar theaghais, (c) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (d) a bhfuil, mura teach nua é (chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) atá curtha ar fáil lena dhíol, deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas foirgnithe an tí ná an caiteachas a tabhaíodh iarbhír ar an bhfoirgniú sin, agus (e) a ndéantar, gan é a bheith úsáidte, é a ligean den chéad uair ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir deireadh léasa cháilithigh amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘costas iomchuí’, i ndáil le teach, faoi réir fho-alt (4), méid is comhionann le comhiomlán na méideanna seo a leanas— (a) an caiteachas a tabhaíodh chun aon talamh ar a bhfuil an teach foirgnithe, nó chun cearta sa talamh sin nó thairsti, a fháil, agus (b) an caiteachas a tabhaíodh iarbhír ar fhoirgniú an tí; ciallaíonn ‘tréimhse iomchuí’, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta chéadligean an áitribh faoi léas cáilitheach. (2) Faoi réir fho-alt (3), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas ar fhoirgniú áitribh cháilithigh— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas sin a bheidh le háireamh faoi alt 372J(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (3) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (2), an caiteachas a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ar fhoirgniú an áitribh cháilithigh lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais a tabhaíodh iarbhír ar fhoirgniú an áitribh cháilithigh, a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais a tabhaíodh ar an bhfoirgniú sin. (4) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid é d'fhoirgneamh ar ceann de líon foirgneamh i bhforbairt aonair é féin, déanfar cibé cionroinnt is gá— (a) ar an gcaiteachas a tabhaíodh ar fhoirgniú an fhoirgnimh nó na bhfoirgneamh sin, agus (b) ar an méid arbh é an costas iomchuí é i ndáil leis an bhfoirgneamh nó leis na foirgnimh sin, dá mba áitreabh cáilitheach aonair an foirgneamh nó na foirgnimh, de réir mar a bheidh, chun an caiteachas a tabhaíodh ar fhoirgniú an áitribh cháilithigh agus an costas iomchuí i ndáil leis an áitreabh cáilitheach a chinneadh. (5) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (2), roimh an teagmhas tarlú, i leith caiteachais a tabhaíodh ar fhoirgniú an áitribh cháilithigh, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (6) (a) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais ar fhoirgniú an tí atá ar cóimhéid leis an méid a áiríodh, faoi alt 372J(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach ar fhoirgniú an tí; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó ná an praghas iomchuí a d'íoc an duine sin ar an gceannach an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin. (b) Chun críocha an fho-ailt seo agus fho-alt (7), is é an praghas iomchuí a d'íoc duine ar cheannach tí an méid a mbeidh idir é agus an glanphraghas a d'íoc an duine sin ar an gceannach sin an chomhréir chéanna atá idir méid an chaiteachais a tabhaíodh iarbhír ar fhoirgniú an tí, a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus an costas iomchuí i ndáil leis an teach sin. (7) (a) Faoi réir mhír (b), i gcás caiteachas a bheith tabhaithe ar fhoirgniú tí agus, sula n-úsáidtear an teach, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas ar fhoirgniú an tí is comhionann leis an méid is lú acu seo a leanas— (i) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (ii) an praghas iomchuí a d'íoc an duine sin ar an gceannach, ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (b) I gcás caiteachas a bheith tabhaithe ar fhoirgniú tí ag duine a sheolann trádáil nó cuid de thrádáil arb éard í, maidir leis an trádáil go léir nó le haon chuid di, foirgnimh a fhoirgniú d'fhonn iad a dhíol agus, sula n-úsáidtear an teach, go ndíoltar é i gcúrsa na trádála sin nó, de réir mar a bheidh, i gcúrsa an chuid sin den trádáil sin— (i) déanfar an duine (dá ngairtear ‘an ceannaitheoir’ sa mhír seo) a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas ar fhoirgniú an tí is comhionann leis an bpraghas iomchuí a d'íoc an ceannaitheoir ar an gceannach (dá-ngairtear ‘an chéad cheannach’ sa mhír seo), agus (ii) i ndáil le haon díolachán nó díolacháin dá éis sin den teach sula n-úsáidtear an teach, beidh feidhm ag mír (a) amhail is dá mba thagairt don phraghas iomchuí a íocadh ar an gcéad cheannach an tagairt do mhéid an chaiteachais a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach. (8) Beidh feidhm ag alt 372J chun an t-alt seo a fhorlíonadh. |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais áirithe ar athchóiriú | 372G.—(1) San alt seo— ciallaíonn ‘caiteachas athchóirithe’, faoi réir fho-alt (2), caiteachas a tabhaíodh— (a) chun foirgneamh a athchóiriú ina theach, ar foirgneamh é— (i) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach, agus (ii) nach raibh in úsáid roimhe sin mar theaghais, agus (b) chun foirgneamh a athchóiriú ina 2 theach nó níos mó, ar foirgneamh é— (i) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach, agus (ii) nach raibh in úsáid mar theaghais, nó a bhí in úsáid mar theaghais aonair, roimh an athchóiriú, agus forléireofar tagairtí san alt seo agus in alt 372J do ‘athchóiriú’, ‘athchóiriú ina theach’ agus ‘caiteachas a tabhaíodh ar athchóiriú’ dá réir sin; ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372J(2), léas ar an teach arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla, agus iad sin amháin, ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe nach mó ná 10 faoin gcéad de mhargadhluach an tí an tráth a chríochnaítear an t-athchóiriú agus, i gcás tí is cuid d'fhoirgneamh agus nach indíolta ar leithligh ón bhfoirgneamh ar cuid de é, measfar chun críocha na míre seo gurb é margadhluach an tí an tráth a chríochnaítear an t-athchóiriú méid a mbeidh idir é agus margadhluach an fhoirgnimh an tráth sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(b), (4)(c) agus (5) d'alt 372J, teach— (a) a úsáidtear d'aon toisc mar theaghais, (b) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (c) a bhfuil deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas an athchóirithe i ndáil leis an teach ná an caiteachas a tabhaíodh iarbhír ar an athchóiriú sin, agus (d) a ndéantar, gan é a bheith úsáidte tar éis an caiteachas a thabhú ar an athchóiriú, é a ligean den chéad uair ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir an tráth a mbeidh deireadh le léas cáilitheach amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘tréimhse iomchuí’, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta chéadligean an áitribh faoi léas cáilitheach. (2) Chun críocha an ailt seo, measfar go bhfolaíonn caiteachas a tabhaíodh ar athchóiriú foirgnimh caiteachas a tabhaíodh i gcúrsa an athchóirithe ar cheachtar díobh seo a leanas nó orthu araon— (a) aon oibreacha foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana a dhéanamh, agus (b) saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú, i ndáil leis an bhfoirgneamh nó le haon fhotheach a chomhghabhann leis an bhfoirgneamh nó a theachtar leis de ghnáth, ach ní mheasfar go bhfolaíonn sé— (i) aon chaiteachas a bhfuil aon duine i dteideal asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil eile de na hAchtanna Cánach, nó (ii) aon chaiteachas is inchurtha sios d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athchóiriú a chríochnú. (3) Chun críocha fho-alt (2)(ii), más rud é go bhfuil caiteachas inchurtha síos d'fhoirgneamh i gcoitinne agus ní go díreach d'aon teach nó d'aon aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh ar an athchóiriú a chríochnú, measfar gur méid is inchurtha síos d'aonad neamhchónaithe cibé méid den chaiteachas sin a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithigh agus achar urláir iomlán an fhoirgnimh. (4) Faoi réir fho-alt (5), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas athchóirithe i ndáil le teach ar áitreabh cáilitheach é— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas a bheidh le háireamh faoi alt 372J(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (5) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (4), an caiteachas athchóirithe a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach i ndáil leis an áitreabh cáilitheach lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais athchóirithe a tabhaíodh iarbhír i ndáil leis an áitreabh cáilitheach, a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach. (6) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid d'fhoirgneamh é a bhfuil an foirgneamh sin é féin ar cheann de líon foirgneamh i bhforbairt aonair, déanfar cibé cionroinnt is gá ar an gcaiteachas a tabhaíodh ar athchóiriú an fhoirgnimh nó na bhfoirgneamh sin chun an caiteachas athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach a chinneadh. (7) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (4), roimh an teagmhas tarlú, i leith caiteachais athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (8) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (7) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais athchóirithe i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas athchóirithe a áiríodh, faoi alt 372J(7) nó faoin alt seo (ar leith ó fho-alt (5)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná— (a) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (b) i gcás nach mbeidh ach cuid den chaiteachas athchóirithe a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an teach. (9) I gcás caiteachas athchóirithe a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas athchóirithe i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas— (a) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (b) (i) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (ii) i gcás nach mbeidh ach cuid den chaiteachas athchóirithe a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an teach; ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é tar éis an caiteachas athchóirithe a thabhú i ndáil leis an teach, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (10) Ní bheidh feidhm ag an alt seo i gcás athchóiriú mura mbeidh cead pleanála maidir leis an athchóiriú tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1993. (11) Beidh feidhm ag alt 372J chun an t-alt seo a fhorlíonadh. |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais áirithe ar athfheistiú | 372H.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372J(2), léas ar an teach arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla, agus iad sin amháin, ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe— (i) is iníoctha ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó ar dháta dá éis nó, más iníoctha roimh an dáta sin í, is iníoctha amhlaidh mar gheall ar an athfheistiú a dhéanamh nó thairis sin i dtaca lena dhéanamh, agus (ii) nach mó ná 10 faoin gcéad de mhargadhluach an tí ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí agus, i gcás tí is cuid d'fhoirgneamh agus nach indíolta ar leithligh ón bhfoirgneamh ar cuid de é, measfar chun críocha na fomhíre seo gurb é margadhluach an tí ar an dáta sin méid a mbeidh idir é agus margadhluach an fhoirgnimh ar an dáta sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(b), (4)(c) agus (5) d'alt 372J, teach— (a) a úsáidtear d'aon toisc mar theaghais, (b) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (c) a bhfuil deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas an athfheistithe i ndáil leis an teach ná an caiteachas iomchuí a tabhaíodh iarbhír ar an athfheistiú sin, agus (d) atá, ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí, ligthe (nó, mura bhfuil sé ligthe ar an dáta sin, a ndéantar é a ligean den chéad uair, gan é a bheith úsáidte i ndiaidh an dáta sin) ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir an tráth a mbeidh deireadh le léas cáilitheach amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘athfheistiú, i ndáil le foirgneamh, ceachtar díobh seo a leanas nó iad araon— (a) aon oibreacha foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana a dhéanamh, agus (b) saoráidí uisce, séaracháis nó téacháin a sholáthar nó a fheabhsú, i gcás ina ndeimhneoidh an tAire Comhshaoil agus Rialtais Áitiúil, in aon deimhniú um chostas réasúnach arna thabhairt ag an Aire sin i ndáil le haon teach atá san fhoirgneamh, gur ghá na hoibreacha sin a dhéanamh nó na saoráidí sin a chur ar fáil d'fhonn a chinntiú go mbeadh aon teach san fhoirgneamh oiriúnach le bheith ina theaghais agus cibé acu a dhéanfar nó nach ndéanfar an líon tithe san fhoirgneamh, nó cruth nó méid aon tí den sórt sin, a athrú i gcúrsa an athfheistithe sin; ciallaíonn ‘caiteachas iomchuí’ caiteachas a tabhaíodh ar athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athfheistiú a chríochnú, agus chun críocha an mhínithe seo, más rud é go bhfuil caiteachas inchurtha síos don fhoirgneamh sonraithe i gcoitinne (agus ní go díreach d'aon teach nó aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh, ar an athfheistiú a chríochnú), is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iomlán an fhoirgnimh; ciallaíonn ‘tréimhse iomchuí’, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó, mura raibh an t-áitreabh ligthe faoi léas cáilitheach ar an dáta sin, an tréimhse 10 mbliana dar tosach dáta an chéadligin den sórt sin tar éis an dáta críochnaithe sin; ciallaíonn ‘foirgneamh sonraithe’ foirgneamh— (a) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach, (b) a bhfuil, roimh an athfheistiú lena mbaineann an caiteachas iomchuí, 2 theach nó níos mó ann, agus (c) a bhfuil, ar an athfheistiú sin a chríochnú, 2 theach nó níos mó ann (cibé acu i dteannta aon aonaid neamhchónaithe nó nach ea). (2) Faoi réir fho-alt (3), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas iomchuí i ndáil le teach ar áitreabh cáilitheach é— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas sin a bheidh le háireamh faoi alt 372J(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (3) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile— (i) is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir, agus (ii) is iníoctha ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó ar dháta dá éis nó, más iníoctha roimh an dáta sin í, is iníoctha amhlaidh mar gheall ar an athfheistiú a dhéanamh nó thairis sin i dtaca lena dhéanamh. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (2), an caiteachas iomchuí a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach i ndáil leis an áitreabh cáilitheach lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais iomchuí a tabhaíodh iarbhír i ndáil leis an áitreabh cáilitheach, a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach. (4) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid é d'fhoirgneamh ar ceann de líon foirgneamh i bhforbairt aonair é féin, déanfar cibé cionroinnt is gá ar an gcaiteachas iomchuí a tabhaíodh ar an bhfoirgneamh nó ar na foirgnimh sin chun an caiteachas iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach a chinneadh. (5) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (2), roimh an teagmhas tarlú, i leith caiteachais iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (6) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais iomchuí i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas iomchuí a áiríodh, faoi alt 372J(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná— (a) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (b) i gcás nach mbeidh ach cuid den chaiteachas iomchuí a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an teach. (7) I gcás caiteachas iomchuí a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas iomchuí i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas— (a) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (b) (i) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (ii) i gcás nach mbeidh ach cuid den chaiteachas iomchuí a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an teach; ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é tar éis an caiteachas iomchuí a thabhú i ndáil leis an teach, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (8) Ní bheidh feidhm ag an alt seo i gcás athfheistiú ar bith mura mbeidh cead pleanála, a mhéid is gá sin, maidir leis an obair a rinneadh i gcúrsa an athfheistithe tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1993. (9) Ní áireofar i gcaiteachas a mbeidh duine i dteideal faoisimh faoin alt seo ina leith aon chaiteachas a bhfuil aon duine i dteideal asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil eile de na hAchtanna Cánach. (10) Beidh feidhm ag alt 372J chun an t-alt seo a fhorlíonadh. |
Cóiríocht chónaithe: liúntas d'úinéirí áititheoirí maidir le caiteachas áirithe ar fhoirgniú nó ar athfheistiú | 372I.—(1) San alt seo— ciallaíonn ‘caiteachas cáilitheach’, i ndáil le pearsa aonair, méid is comhionann le méid an chaiteachais a thabhaigh an phearsa aonair ar fhoirgniú nó, de réir mar a bheidh, ar athfheistiú áitribh cháilithigh ar teaghais úinéir-áitithe cháilitheach é i ndáil leis an bpearsa aonair tar éis aon suim— (a) i leith nó faoi threoir an chaiteachais sin, (b) i leith nó faoi threoir an áitribh cháilithigh, nó (c) i leith nó faoi threoir na hoibre foirgníochta nó, de réir mar a bheidh, na hoibre athfheistithe ar tabhaíodh an caiteachas sin ina leith, a bheidh faighte ag an bpearsa aonair, nó a mbeidh sé nó sí i dteideal a fháil, go díreach nó go neamhdhíreach, ón Stát, ó aon bhord arna bhunú le reacht nó ó aon údarás poiblí nó áitiúil, a asbhaint ón méid sin caiteachais; ciallaíonn ‘teaghais úinéir-áitithe cháilitheach’, i ndáil le pearsa aonair, áitreabh cáilitheach a úsáideann an phearsa aonair den chéad uair, tar éis an caiteachas cáilitheach a bheith tabhaithe, mar aon-áit nó mar phríomh-áit chónaithe dó féin nó di féin; ciallaíonn ‘áitreabh cáilitheach’, i ndáil le caiteachas cáilitheach a thabhú, faoi réir fho-ailt (4) agus (5) d'alt 372J, teach— (a) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach, (b) a úsáidtear d'aon toisc mar theaghais, (c) a bhfuil, mura teach nua é (chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) atá curtha ar fáil lena dhíol, deimhniú um chostas réasúnach i bhfeidhm ina leith agus nach lú an méid atá sonraithe ann i leith chostas foirgnithe nó, de réir mar a bheidh, chostas athfheistithe an tí ná an caiteachas a tabhaíodh iarbhír ar an bhfoirgniú nó ar an athfheistiú sin, de réir mar a bheidh, agus (d) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán; tá le ‘athfheistiú’ an bhrí chéanna atá leis in alt 372H. (2) (a) Más rud é go gcruthóidh pearsa aonair, tar éis éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas cáilitheach i mbliain mheasúnachta, beidh an phearsa aonair i dteideal, don bhliain mheasúnachta sin agus d'aon bhliain de na 9 mbliana measúnachta dá éis sin inarb é an t-áitreabh cáilitheach ar ina leith a thabhaigh an phearsa aonair an caiteachas cáilitheach aon-áit nó príomh-áit chónaithe na pearsan aonair, go ndéanfar asbhaint as a ioncam nó a hioncam iomlán ar asbhaint í de mhéid is comhionann— (i) sa chás gur tabhaíodh an caiteachas cáilitheach ar fhoirgniú an áitribh cháilithigh, le 5 faoin gcéad de mhéid an chaiteachais sin, nó (ii) sa chás gur tabhaíodh an caiteachas cáilitheach ar athfheistiú an áitribh cháilithigh, le 10 faoin gcéad de mhéid an chaiteachais sin. (b) Ní thabharfar asbhaint faoin alt seo i leith caiteachais cháilithigh ach amháin a mhéid atá an caiteachas sin le háireamh faoi alt 372J(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach. (3) I gcás ina dtabhóidh 2 dhuine nó níos mó caiteachas cáilitheach i ndáil le háitreabh cáilitheach, measfar gur thabhaigh gach duine de na daoine sin an caiteachas sna comhréireanna inar iompair siad an caiteachas iarbhír agus cionroinnfear an caiteachas dá réir sin. (4) Beidh feidhm ag alt 372J chun an t-alt seo a fhorlíonadh. |
Forálacha d'fhorlíonadh ailt 372F go 372I. | 372J.—(1) In ailt 372F go 372I— ciallaíonn ‘deimhniú um chostas réasúnach’ deimhniú arna thabhairt ag an Aire Comhshaoil agus Rialtais Áitiúil, chun críocha alt 372F, 372G, 372H nó 372I, de réir mar a bheidh, á rá go bhfeictear don Aire sin, tráth an deimhniú a thabhairt agus ar bhonn na faisnéise a bheidh ar fáil don Aire sin an tráth sin, gur méid réasúnach an méid a shonraítear sa deimhniú i ndáil le costas foirgnithe an tí, costas an athchóirithe ina theach, costas athfheistithe an tí nó, de réir mar a bheidh, costas foirgnithe nó athfheistithe an tí lena mbaineann an deimhniú, agus beidh feidhm, fara aon mhodhnuithe is gá, ag alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, maidir le deimhniú um chostas réasúnach amhail is dá mba dheimhniú um luach réasúnach de réir bhrí an ailt sin é; folaíonn ‘teach’ aon fhoirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais agus aon fhotheach, clós, gairdín nó talamh eile a chomhghabhann nó a theachtar de ghnáth leis an bhfoirgneamh sin nó leis an gcuid sin d'fhoirgneamh; ciallaíonn ‘achar urláir iomlán’ achar urláir iomlán tí arna thomhas ar an modh dá dtagraítear in alt 4(2)(b) d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979. (2) Ní léas cáilitheach léas chun críocha alt 372F, 372G nó 372H má tá aon fhoráil i dtéarmaí an léasa á chumasú don léasaí nó d'aon duine eile, go díreach nó go neamhdhíreach, aon leas sa teach lena mbaineann an léas a fháil tráth ar bith ar chomaoin is lú na an chomaoin a bhféadfaí a bheith ag súil go dtabharfaí í an tráth sin chun an leas a fháil dá seolfaí na caibidlí don fháil sin ar neamhthuilleamaí ar an margadh oscailte. (3) Ní áitreabh cáilitheach teach chun críocha alt 372F, 372G nó 372H— (a) má bhíonn sé á áitiú mar theaghais ag aon duine atá bainteach leis an duine atá i dteideal, i ndáil leis an gcaiteachas a tabhaíodh ar fhoirgniú an tí, ar an athchóiriú ina theach nó, de réir mar a bheidh, ar athfheistiú an tí, asbhaint a fháil faoi alt 372F(2), 372G(4) nó 372H(2), de réir mar a bheidh, agus (b) mura bhfuil téarmaí an léasa cháilithigh i ndáil leis an teach den chineál a bhféadfaí a bheith ag súil go mbeidís sa léas dá mba rud é gur ar neamhthuilleamaí a dhéanfaí na caibidlí le haghaidh an léasa. (4) (a) Ní áitreabh cáilitheach teach chun críocha alt 372F nó, a mhéid a bhaineann sé le caiteachas seachas caiteachas ar athfheistiú, alt 372I, mura gcomhlíonfaidh sé cibé coinníollacha, más ann, a chinnfidh an tAire Comhshaoil agus Rialtais Áitiúil ó am go ham chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i ndáil le caighdeáin foirgníochta tithe agus soláthar uisce, séarachais agus seirbhísí eile i dtithe. (b) Ní áitreabh cáilitheach teach chun críocha alt 372G nó 372H nó, a mhéid a bhaineann sé le caiteachas ar athfheistiú, alt 372I, mura gcomhlíonfaidh sé cibé coinníollacha, más ann, a chinnfidh an tAire Comhshaoil agus Rialtais Áitiúil ó am go ham chun críocha alt 5 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i ndáil le caighdeáin feabhsúcháin tithe agus soláthar uisce, séarachais agus seirbhísí eile i dtithe. (c) Ní áitreabh cáilitheach teach chun críocha alt 372F, 372G, 372H nó 372I mura gcomhlíonfaidh an teach nó, i gcás gur ceann de líon tithe i bhforbairt aonair an teach, an fhorbairt ar cuid di é, cibé treoirlínte a eiseoidh an tAire Comhshaoil agus Rialtais Áitiuil ó am go ham, le toiliú an Aire Airgeadais, chun cuspóirí na hathnuachana uirbí a chur chun cinn agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, féadfaidh forálacha a bheith sna treoirlínte sin i ndáil leis na nithe seo a leanas go léir nó le haon ní amháin nó níos mó acu— (i) dearadh agus foirgniú tithe, an t-athchóiriú ina thithe, athfheistiú tithe nó, de réir mar a bheidh, foirgniú nó athfheistiú tithe, (ii) achar urláir iomlán agus toisí seomraí laistigh de thithe, arna dtomhas ar cibé modh a chinnfidh an tAire Comhshaoil agus Rialtais Áitiúil, (iii) soláthar saoráidí agus taitneamhachtaí coimhdeacha i ndáil le tithe, agus (iv) an chothromaíocht a bheidh le baint amach idir tithe de chineálacha agus de mhéideanna éagsúla laistigh d'fhorbairt aonair ina bhfuil 2 theach nó níos mó nó laistigh d'fhorbairt den sórt sin agus a comharsanacht ghinearálta ag féachaint don tithíocht atá sa chomharsanacht sin nó atá beartaithe a bheith inti. (5) Ní áitreabh cáilitheach teach chun críocha alt 372F, 372G, 372H nó 372I mura gceadaítear do dhaoine a bheidh údaraithe i scríbhinn ag an Aire Comhshaoil agus Rialtais Áitiúil chun críocha na n-alt sin an teach a iniúchadh gach tráth réasúnach ar a n-údaruithe a thabhairt ar aird má iarrann an duine dá ndéantar difear orthu déanamh amhlaidh. (6) Chun críocha ailt 372F go 372I, déanfar tagairtí sna hailt sin d'fhoirgniú aon áitribh, d'athchóiriú in aon áitreabh, d'athfheistiú aon áitribh nó, de réir mar a bheidh, d'fhoirgniú nó d'athfheistiú aon áitribh, a fhorléiriú mar thagairtí a fholaíonn tagairtí d'fhorbairt na talún ar a bhfuil an t-áitreabh suite nó a úsáidtear i dtaca le gairdíní, fearainn, rochtain nó taitneamhachtaí a sholáthar i ndáil leis an áitreabh agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, mar thagairtí a fholaíonn go háirithe na nithe seo a leanas— (a) aon fhoirgneamh ar an talamh a scartáil nó a dhíchóimeáil, (b) glanadh láithreáin, uachtar talún a aistriú, tochailt, tollánú agus tolladh, leagan bunsraitheanna, tógáil scafaill, aisiriú láithreáin, tírdhreachú agus soláthar ród agus oibreacha rochtana eile, (c) ballaí, soláthar cumhachta, siltean, sláintíocht agus soláthar uisce, agus (d) foirgniú aon fhothithe nó aon fhoirgneamh nó déanmhas eile lena n-úsáid ag áititheoirí an áitribh nó lena n-úsáid i dtaca le taitneamhachtaí a sholáthar do na háititheoirí. (7) (a) Chun cinneadh a dhéanamh, i ndáil le haon éileamh faoi alt 372F(2), 372G(4), 372H(2) nó 372I(2), de réir mar a bheidh, cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas a thabhaítear ar fhoirgniú áitribh cháilithigh, ar athchóiriú ina áitreabh cáilitheach, ar athfheistiú áitribh cháilithigh nó, de réir mar a bheidh, ar fhoirgniú nó athfheistiú áitribh cháilithigh, ní dhéileálfar ach le cibé méid den chaiteachas sin is inchurtha síos go cuí d'obair a rinneadh iarbhír sa tréimhse cháilitheach ar fhoirgniú an áitribh, ar an athchóiriú ina áitreabh, ar athfheistiú an áitribh nó, de réir mar a bheidh, ar fhoirgniú nó athfheistiú an áitribh mar chaiteachas a tabhaíodh sa tréimhse sin. (b) Más rud é, de bhua fho-alt (6), go bhfuil caiteachas ar fhorbairt aon talún san áireamh i gcaiteachas ar fhoirgniú áitribh cháilithigh, ar athchóiriú ina áitreabh cáilitheach, ar athfheistiú áitribh cháilithigh, nó, de réir mar a bheidh, ar fhoirgniú nó athfheistiú áitribh cháilithigh, beidh feidhm ag mír (a) fara aon mhodhnuithe is gá amhail is dá mba thagairtí d'fhorbairt na talún sin na tagairtí sa mhír sin d'fhoirgniú an áitribh cháilithigh, don athchóiriú ina áitreabh cáilitheach, d'athfheistiú an áitribh cháilithigh, nó, de réir mar a bheidh, d'fhoirgniú nó d'athfheistiú an áitribh cháilithigh. (8) (a) Chun críocha ailt 372F agus 372G seachas na críocha a luaitear i bhfo-alt (7)(a), déanfar caiteachas a tabhaíodh ar fhoirgniú áitribh cháilithigh nó, de réir mar a bheidh, ar athchóiriú ina áitreabh cáilitheach, a mheas mar chaiteachas a tabhaíodh ar dháta chéadligean an áitribh faoi léas cáilitheach. (b) Chun críocha alt 372H seachas na críocha a luaitear i bhfo-alt (7)(a), déanfar caiteachas iomchuí a tabhaíodh i ndáil le hathfheistiú áitribh cháilithigh a mheas mar chaiteachas a tabhaíodh ar dháta thosach na tréimhse iomchuí, i ndáil leis an áitreabh, arna chinneadh maidir leis an athfheistiú lena mbaineann an caiteachas iomchuí. (c) Chun críocha alt 372I seachas na críocha a luaitear i bhfo-alt (7)(a), déanfar caiteachas a tabhaíodh ar fhoirgniú nó ar athfheistiú áitribh cháilithigh a mheas mar chaiteachas a tabhaíodh ar an dáta is luaithe, tar éis an caiteachas a thabhú iarbhír, ar a bhfuil an t-áitreabh in úsáid mar theaghais. (9) Chun críocha ailt 372F go 372H, ní mheasfar caiteachas a bheith tabhaithe ag duine a mhéid a bheidh sé íoctha nó le híoc, go díreach nó go neamhdhíreach, ag an Stát, ag aon bhord arna bhunú le reacht nó ag aon údarás poiblí nó áitiúil. (10) Beidh feidhm ag alt 555 amhail is dá mba liúntas caipitiúil asbhaint faoi alt 372F(2), 372G(4) nó 372H(2), de réir mar a bheidh, agus amhail is dá mba mhuirear cothromaíochta aon chíos a mheastar a bheith faighte ag duine faoi alt 372F(5), 372G(7) nó 372H(5), de réir mar a bheidh. (11) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 372F, 372G, 372H nó 372I (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta i leith cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc. |
Foráil in aghaidh faoisimh dhúbailte | 372K.—Más rud é go dtugtar faoiseamh de bhua aon fhorála den Chaibidil seo i ndáil le caiteachas caipitiúil nó caiteachas eile a tabhaíodh ar aon fhoirgneamh, déanmhas nó áitreabh nó i ndáil le cíos is iníoctha i leith aon fhoirgnimh, déanmhais nó áitribh, ní thabharfar faoiseamh i leith an chaiteachais sin ná an chíosa sin faoi aon fhoráil eile de na hAchtanna Cánach.”. |
Faoisimh i leith athnuachan agus feabhsú limistéar tuaithe áirithe.
77.—Leasaítear leis seo an Príomh-Acht—
(a) i gCuid 10, tríd an méid seo a leanas a chur isteach i ndiaidh Chaibidil 7 (a cuireadh isteach leis an Acht seo):
“Caibidil 8 Limistéir thuaithe cháilitheacha | |
Léiriú (Caibidil 8). | 372L.—(1) Sa Chaibidil seo— tá le ‘léas’, ‘léasaí’, ‘léasóir’, ‘préimh’ agus ‘cíos’ na bríonna céanna faoi seach atá leo i gCaibidil 8 de Chuid 4; ciallaíonn ‘margadhluach’, i ndáil le foirgneamh, le déanmhas nó le teach, an praghas a gheofaí ar fheo simplí neamhualaithe an fhoirgnimh, an déanmhais nó an tí dá ndíolfaí ar an margadh oscailte é ar cibé modh agus faoi réir cibé coinníollacha ba dhóigh le réasún a tharraingeodh an praghas ab fhearr ar an bhfoirgneamh, ar an déanmhas nó ar an teach don díoltóir, lúide an chuid den phraghas sin ab inchurtha síos d'fháil na talún, nó d'fháil ceart sa talamh nó thar an talamh, ar a bhfoirgnítear an foirgneamh, an déanmhas nó an teach; ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach cibé lá a cheapfaidh an tAire Airgeadais le hordú agus dar críoch an 31ú lá de Nollaig, 2001; ciallaíonn ‘limistéar tuaithe cáilitheach’ aon limistéar a thuairiscítear i Sceideal 8A; ciallaíonn ‘athfheistiú’, i ndáil le foirgneamh nó le déanmhas, seachas chun críocha alt 372R, aon obair foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana, lena n-áirítear saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú, a dhéantar le linn an foirgneamh nó an déanmhas a dheisiú nó a athréiteach nó le linn cothabháil ar mhodh deisiúcháin nó athréitigh a dhéanamh ar an bhfoirgneamh nó ar an déanmhas. |
Liúntais chaipitiúla luathaithe i ndáil le foirgniú nó athfheistiú foirgneamh nó déanmhas áirithe tionscail. | 372M.—(1) Beidh feidhm ag an alt seo maidir le foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach agus atá le bheith ina fhoirgneamh nó ina dhéanmhas tionscail mar gheall ar é a úsáid chun críche a shonraítear in alt 268(1)(a). (2) Faoi reir fho-alt (4), beidh feidhm ag alt 271 i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo— (a) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (b) amhail is dá ndéanfaí, i bhfo-alt (2) (a) (i) den alt sin, ‘a bhfuil feidhm ag fo-alt (3) maidir leis’ a scriosadh, (c) amhail is dá ndéanfaí fo-alt (3) den alt sin a scriosadh, (d) amhail is dá ndéanfaí an fo-alt seo a leanas a chur in ionad fho-alt (4) den alt sin: ‘(4) Méid is comhionann le 25 faoin gcéad den chaiteachas caipitiúil a luaitear i bhfo-alt (2) a bheidh i liúntas foirgníochta tionscail.’, agus (e) amhail is dá ndéanfaí, i bhfo-alt (5) den alt sin, ‘a bhfuil feidhm ag fo-alt (3)(c) maidir leis’ a scriosadh. (3) Faoi réir fho-alt (4), beidh feidhm ag alt 273 i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo— (a) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (b) amhail is dá ndéanfaí an mhír seo a leanas a chur in ionad mhír (b) d'fho-alt (2) den alt sin: ‘(b) Maidir le haon chaiteachas cáilitheach, ní bheidh aon liúntas a thabharfar faoi alt 272 agus a mhéadófar faoi mhír (a) i leith an chaiteachais sin, cibé acu is do thréimhse inmhuirearaithe amháin nó níos mó ná tréimhse amháin den sórt sin a éilítear é, níos mó san iomlán ná 50 faoin gcéad de mhéid an chaiteachais cháilithigh sin.’, agus (c) amhail is dá ndéanfaí fo-ailt (3) go (7) den alt sin a scriosadh. (4) Sa chás go dtabhófar caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais lena mbaineann an t-alt seo, ní bheidh feidhm ag fo-ailt (2) agus (3) ach amháin más rud é nach lú méid iomlán an chaiteachais chaipitiúil arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sular tabhaíodh an caiteachas sin. (5) D'ainneoin alt 274 (1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le foirgneamh nó déanmhas lena mbaineann an t-alt seo mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn— (a) níos mó ná 13 bliana tar éis an foirgneamh nó an déanmhas a úsáid den chéad uair, nó (b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú an fhoirgnimh nó an déanmhais a thabhú. (6) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas faoi alt 271 nó 273 arna fheidhmiú leis an alt seo, cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d'obair ar fhoirgniú nó, de réir mar a bheidh, ar athfheistiú an fhoirgnimh nó an déanmhais a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin. |
Liúntais chaipitiúla i ndáil le foirgniú nó athfheistiú foirgneamh nó déanmhas áirithe tráchtála. | 372N.—(1) San alt seo— ciallaíonn ‘scéim cheadaithe’ scéim a bhfuiltear ag gabháil di le ceadú ó údarás áitiúil agus arb é an cuspóir atá léi, nó ar ceann dá cuspóirí, saoráidí séarachais, soláthairtí uisce nó bóithre a chur ar fáil chun críocha poiblí; ciallaíonn ‘áitreabh cáilitheach’ foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach agus— (a) ar leith ón alt seo, nach foirgneamh nó déanmhas tionscail é de réir bhrí alt 268, agus (b) (i) atá in úsáid chun críocha trádála nó gairme nó chun críocha scéime ceadaithe, nó (ii) bíodh nó ná bíodh sé á úsáid amhlaidh, atá ligthe ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch, ach ní fholaíonn sé aon chuid d'fhoirgneamh nó de dhéanmhas atá in úsáid mar theach cónaithe nó mar chuid de theach cónaithe. (2)(a) Faoi réir mhír (b) agus fho-ailt (3) go (6), beidh feidhm, d'ainneoin aon ní dá mhalairt sna forálacha sin, ag na forálacha de na hAchtanna Cánach (seachas alt 372M) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail— (i) amhail is dá mba é a bheadh in áitreabh cáilitheach, gach uile thráth ar áitreabh cáilitheach é, foirgneamh nó déanmhas a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 mar gheall ar é a úsáid chun críche a shonraítear in alt 268 (1) (a), agus (ii) i gcás nach trádáil aon ghníomhaíocht atá á seoladh san áitreabh cáilitheach, amhail is dá mba thrádáil í. (b) Ní thabharfar liúntas de bhua an fho-ailt seo i leith aon chaiteachais chaipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh ach amháin a mhéid a thabhaítear an caiteachas sin sa tréimhse cháilitheach. (3) Sa chás go dtabhófar caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú áitribh cháilithigh, ní bheidh feidhm ag fo-alt (2) ach amháin más rud é nach lú méid iomlán an chaiteachais chaipitiúil arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an áitribh cháilithigh díreach sular tabhaíodh an caiteachas sin. (4) Chun críocha fheidhmiú ailt 271 agus 273 le fo-alt (2), i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú áitribh cháilithigh— (a) beidh feidhm ag alt 271— (i) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, (ii) amhail is dá ndéanfaí, i bhfo-alt (2) (a) (i) den alt sin, ‘a bhfuil feidhm ag fo-alt (3) maidir leis’ a scriosadh, (iii) amhail is dá ndéanfaí fo-alt (3) den alt sin a scriosadh, (iv) amhail is dá ndéanfaí an fo-alt seo a leanas a chur in ionad fho-alt (4) den alt sin: ‘(4) Méid is comhionann le 50 faoin gcéad den chaiteachas caipitiúil a luaitear i bhfo-alt (2) a bheidh i liúntas foirgníochta tionscail.’, agus (v) amhail is dá ndéanfaí, i bhfo-alt (5) den alt sin, ‘a bhfuil feidhm ag fo-alt (3)(c) maidir leis’ a scriosadh, agus (b) beidh feidhm ag alt 273— (i) amhail is dá ndéanfaí, i bhfo-alt (1) den alt sin, an míniú ar ‘gníomhaireacht forbartha tionscail’ a scriosadh, agus (ii) amhail is dá ndéanfaí fo-ailt (2)(b) agus (3) go (7) den alt sin a scriosadh. (5) D'ainneoin alt 274(1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le háitreabh cáilitheach mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn— (a) níos mó ná 13 bliana tar éis an t-áitreabh cáilitheach a úsáid den chéad uair, nó (b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú an áitribh cháilithigh a thabhú. (6) (a) D'ainneoin fho-ailt (2) go (4), déanfar aon liúntas nó muirear a dhéanfaí, ar leith ón bhfo-alt seo, a thabhairt nó a ghearradh de bhua fho-alt (2) i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú áitribh cháilithigh a laghdú go dtí leath an mhéid arbh é a bheadh ann, ar leith ón bhfo-alt seo, méid an liúntais nó an mhuirir sin. (b) Chun críocha mhír (a), déanfar méid liúntais nó muirir a bheidh le laghdú go dtí a leath a ríomh— (i) amhail is dá mba rud é nár achtaíodh an fo-alt seo, agus (ii) amhail is dá mbeadh éifeacht tugtha do na liúntais go léir a bheidh curtha i gcuntas le linn an méid sin a bheith á ríomh amhlaidh. (c) Ní dhéanfaidh aon ní san fho-alt seo difear d'oibriú alt 274(8). (7) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (2), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh, ní dhéileálfar (d'ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d'obair ar fhoirgniú nó ar athfheistiú an áitribh a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin. |
Liúntas cíosa dúbailte i leith cíosa arna íoc ar áitribh ghnó áirithe. | 372O.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, faoi réir fho-alt (5), léas i leith áitribh cháilithigh arna dheonú sa tréimhse cháilitheach ar théarmaí tráchtála bona fide ag léasóir chuig léasaí nach bhfuil baint aige nó aici leis an léasóir ná le haon duine eile atá i dteideal cíosa i leith an áitribh cháilithigh, cibé acu faoin léas sin nó faoi léas ar bith eile; ciallaíonn ‘áitreabh cáilitheach’ foirgneamh nó déanmhas— (a) (i) a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach agus ar foirgneamh nó déanmhas é atá in úsáid chun críche a shonraítear in alt 268(1)(a), agus a dtabhaítear caiteachas caipitiúil ina leith sa tréimhse cháilitheach a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi alt 271 nó 273, arna chur chun feidhme le halt 372M, nó (ii) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 de bhua alt 372N, agus (b) atá ligthe ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch, ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin. (2) Chun críocha an ailt seo, is tréimhse chíosa iomchuí an oiread sin de thréimhse, is tréimhse ina mbeidh cíos iníoctha ag duine i ndáil le háitreabh cáilitheach faoi léas cáilitheach, nach faide ná— (a) 10 mbliana, nó (b) an tréimhse ar faide 10 mbliana ná— (i) aon tréimhse roimhe sin, nó (ii) más ann do níos mó ná tréimhse amháin roimhe sin, comhiomlán na dtréimhsí sin, dá raibh cíos iníoctha ag an duine sin nó ag aon duine eile i ndáil leis an áitreabh sin faoi léas cáilitheach. (3) Faoi réir fho-alt (4), más rud é, le linn méid na mbrabús nó na ngnóchan ó thrádáil nó ó ghairm a bheith á ríomh, go mbeidh duine, ar leith ón alt seo, i dteideal aon asbhainte (dá ngairtear ‘an chéad asbhaint a luaitear’ san fho-alt seo) ar chuntas cíosa i leith áitribh cháilithigh atá á áitiú ag an duine sin chun críocha na trádála nó na gairme sin agus is iníoctha ag an duine sin do thréimhse chíosa iomchuí i ndáil leis an áitreabh cáilitheach sin faoi léas cáilitheach, beidh an duine sin, sa ríomh sin, i dteideal asbhainte breise (dá ngairtear ‘an dara hasbhaint a luaitear’ san fho-alt seo) is comhionann le méid na chéad asbhainte a luaitear, ach i gcás go bhfuil an chéad asbhaint a luaitear ar chuntas cíosa is iníoctha ag an duine sin le duine bainteach, ní bheidh an duine sin i dteideal an dara hasbhaint a luaitear sa ríomh sin. (4) Más rud é go bhfuil leas in áitreabh cáilitheach ag duine agus go ndéantar léas cáilitheach a bhunú go díreach nó go neamhdhíreach as an leas sin i leith an áitribh cháilithigh agus go ndéantar éileamh ar asbhaint bhreise faoin alt seo i leith cíosa is iníoctha faoin léas cáilitheach, agus, maidir leis an duine sin nó le duine eile atá bainteach leis an duine sin— (a) go ndéanfaidh sé nó sí áitreabh cáilitheach (dá ngairtear ‘an dara háitreabh a luaitear’ san fho-alt seo) atá á áitiú ag an duine sin nó ag an duine eile sin, de réir mar a bheidh, a thógáil faoi léas cáilitheach chun críocha trádála nó gairme, agus (b) go bhfuil sé nó sí, ar leith ón alt seo, le linn méid na mbrabús nó na ngnóchan ón trádáil nó ón ngairm sin a bheith á ríomh, i dteideal asbhainte ar chuntas cíosa i leith an dara háitreabh a luaitear, ansin, mura suífidh an duine sin nó an duine eile sin, de réir mar a bheidh, nach chun asbhaint bhreise ar chuntas cíosa a fháil faoin alt seo agus chuige sin amháin, nó nach chuige sin go príomha, a rinne sé nó sí an dara háitreabh a luaitear a thógáil ar léas, ní bheidh an duine sin nó an duine eile sin, de réir mar a bheidh, i dteideal aon asbhainte breise ar chuntas cíosa i leith an dara háitreabh a luaitear le linn méid na mbrabús nó na ngnóchan ón trádáil nó ón ngairm sin a bheith á ríomh. (5)(a) San fho-alt seo— ciallaíonn ‘luach reatha’, i ndáil le híocaíochtaí léasa íosta, luach na n-íocaíochtaí sin arna lascainiú go dtí a luach láithreach de réir ráta a thabharfaidh, nuair a chuirtear chun feidhme é tráth tionscanta an léasa— (i) ar na híocaíochtaí sin, lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti, agus (ii) ar aon iarmharluach neamhráthaithe den áitreabh cáilitheach, gan aon chuid den luach sin a áireamh a mbeidh an léasóir cuntasach don léasaí inti, luachanna láithreacha lascainithe arb ionann a méid comhiomlán agus méid luach cóir an áitribh cháilithigh; ciallaíonn ‘luach cóir’, i ndáil le háitreabh cáilitheach, méid is ionann agus cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí i leith an áitribh í ar dhíol arna chaibidil ar bhonn neamhthuilleamaíoch lúide aon deontais is infhaighte faoi chomhair an t-áitreabh cáilitheach a cheannach; ciallaíonn ‘tráth tionscanta an léasa’ an tráth a thosófar ag baint úsáide as an áitreabh cáilitheach nó an dáta a fhabhróidh cíosanna faoin léas den chéad uair, cibé acu is luaithe; ciallaíonn ‘íocaíochtaí léasa íosta’ na híocaíochtaí íosta thar a mbeidh fágtha de théarma an léasa a bheidh le híoc leis an léasóir agus folaíonn sé aon iarmharmhéid a bheidh le híoc leis an léasóir ag deireadh théarma an léasa agus a bheidh ráthaithe ag an léasaí nó ag duine a bhfuil baint aige nó aici leis an léasaí; ciallaíonn ‘iarmharluach neamhráthaithe’, i ndáil le háitreabh cáilitheach, an chuid sin d'iarmharluach an áitribh sin ag deireadh téarma léasa, arna mheas tráth tionscanta an léasa, nach mbeidh a réadú ag an léasóir forchinntithe, nó nach mbeidh an réadú sin ráthaithe ach amháin ag duine a bhfuil baint aige nó aici leis an léasóir. (b) Ní léas cáilitheach chun críocha an ailt seo léas airgeadais, is é sin le rá— (i) léas i leith áitribh cháilithigh i gcás gurb ionann, tráth tionscanta an léasa, comhiomlán luach reatha na n-íocaíochtaí léasa íosta (lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti) is iníoctha ag an léasaí i ndáil leis an léas, agus méid is comhionann le 90 faoin gcéad nó níos mó de luach cóir an áitribh cháilithigh, nó (ii) léas a meastar faoi, sna himthosca go léir, go dtugann sé go substaintiúil don léasaí na fiontair agus na tairbhí a ghabhann le húinéireacht an áitribh cháilithigh seachas teideal dlí chuig an áitreabh sin. |
Cóiríocht chónaithe chíosa; asbhaint i leith caiteachais áirithe ar fhoirgniú. | 372P.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372S(2), léas ar an teach nach giorra ná 12 mhí a ré agus arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla agus iad sin amháin ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe nach mó ná 10 faoin gcéad de chostas iomchuí an tí; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(a) agus (5) d'alt 372S, teach— (a) a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach, (b) a úsáidtear d'aon toisc mar theaghais, (c) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (d) a bhfuil, mura teach nua é (chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) atá curtha ar fáil lena dhíol, deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas foirgnithe an tí ná an caiteachas a tabhaíodh iarbhír ar an bhfoirgniú sin, agus (e) a ndéantar, gan é a bheith úsáidte, é a ligean den chéad uair ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir deireadh léasa cháilithigh amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘costas iomchuí’, i ndáil le teach, faoi réir fho-alt (4), méid is comhionann le comhiomlán na méideanna seo a leanas— (a) an caiteachas a tabhaíodh chun aon talamh ar a bhfuil an teach foirgnithe, nó chun cearta sa talamh sin nó thairsti, a fháil, agus (b) an caiteachas a tabhaíodh iarbhír ar fhoirgniú an tí; ciallaíonn ‘tréimhse iomchuí, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta chéadligean an áitribh faoi léas cáilitheach. (2) Faoi réir fho-alt (3), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas ar fhoirgniú áitribh cháilithigh— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas sin a bheidh le háireamh faoi alt 372S(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (3)(a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (2), an caiteachas a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ar fhoirgniú an áitribh cháilithigh lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais a tabhaíodh iarbhír ar fhoirgniú an áitribh cháilithigh, a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais a tabhaíodh ar an bhfoirgniú sin. (4) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid é d'fhoirgneamh ar ceann de líon foirgneamh i bhforbairt aonair é féin, déanfar cibé cionroinnt is gá— (a) ar an gcaiteachas a tabhaíodh ar fhoirgniú an fhoirgnimh nó na bhfoirgneamh sin, agus (b) ar an méid arbh é an costas iomchuí é i ndáil leis an bhfoirgneamh nó leis na foirgnimh sin, dá mba áitreabh cáilitheach aonair an foirgneamh nó na foirgnimh, de réir mar a bheidh, chun an caiteachas a tabhaíodh ar fhoirgniú an áitribh cháilithigh agus an costas iomchuí i ndáil leis an áitreabh cáilitheach a chinneadh. (5) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (2), roimh an teagmhas tarlú, i leith caiteachais a tabhaíodh ar fhoirgniú an áitribh cháilithigh, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (6)(a) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais ar fhoirgniú an tí atá ar cóimhéid leis an méid a áiríodh, faoi alt 372S(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach ar fhoirgniú an tí; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó ná an praghas iomchuí a d'íoc an duine sin ar an gceannach an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin. (b) Chun críocha an fho-ailt seo agus fho-alt (7), is é an praghas iomchuí a d'íoc duine ar cheannach tí an méid a mbeidh idir é agus an glanphraghas a d'íoc an duine sin ar an gceannach sin an chomhréir chéanna atá idir méid an chaiteachais a tabhaíodh iarbhír ar fhoirgniú an tí, a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus an costas iomchuí i ndáil leis an teach sin. (7)(a) Faoi réir mhír (b), i gcás caiteachas a bheith tabhaithe ar fhoirgniú tí agus, sula n-úsáidtear an teach, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas ar fhoirgniú an tí is comhionann leis an méid is lú acu seo a leanas— (i) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (ii) an praghas iomchuí a d'íoc an duine sin ar an gceannach, ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (b) I gcás caiteachas a bheith tabhaithe ar fhoirgniú tí ag duine a sheolann trádáil nó cuid de thrádáil arb éard í, maidir leis an trádáil go léir nó le haon chuid di, foirgnimh a fhoirgniú d'fhonn iad a dhíol agus, sula n-úsáidtear an teach, go ndíoltar é i gcúrsa na trádála sin nó, de réir mar a bheidh, i gcúrsa an chuid sin den trádáil sin— (i) déanfar an duine (dá ngairtear ‘an ceannaitheoir’ sa mhír seo) a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas ar fhoirgniú an tí is comhionann leis an bpraghas iomchuí a d'íoc an ceannaitheoir ar an gceannach (dá ngairtear ‘an chéad cheannach’ sa mhír seo), agus (ii) i ndáil le haon díolachán nó díolacháin dá éis sin den teach sula n-úsáidtear an teach, beidh feidhm ag mír (a) amhail is dá mba thagairt don phraghas iomchuí a íocadh ar an gcéad cheannach an tagairt do mhéid an chaiteachais a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach. (8) Beidh feidhm ag alt 372S chun an t-alt seo a fhorlíonadh. |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais áirithe ar athchóiriú. | 372Q.—(1) San alt seo— ciallaíonn ‘caiteachas athchóirithe’, faoi réir fho-alt (2), caiteachas a tabhaíodh— (a) chun foirgneamh a athchóiriú ina theach, ar foirgneamh é— (i) a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach, agus (ii) nach raibh in úsáid roimhe sin mar theaghais, agus (b) chun foirgneamh a athchóiriú ina 2 theach nó níos mó, ar foirgneamh é— (i) a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach, agus (ii) nach raibh in úsáid mar theaghais, nó a bhí in úsáid mar theaghais aonair, roimh an athchóiriú, agus forléireofar tagairtí san alt seo agus in alt 372S do ‘athchóiriú’, ‘athchóiriú ina theach’ agus ‘caiteachas a tabhaíodh ar athchóiriú’ dá réir sin; ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372S(2), léas ar an teach nach giorra ná 12 mhí a ré agus arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla, agus iad sin amháin, ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe nach mó ná 10 faoin gcéad de mhargadhluach an tí an tráth a chríochnaítear an t-athchóiriú agus, i gcás tí is cuid d'fhoirgneamh agus nach indíolta ar leithligh ón bhfoirgneamh ar cuid de é, measfar chun críocha na míre seo gurb é margadhluach an tí an tráth a chríochnaítear an t-athchóiriú méid a mbeidh idir é agus margadhluach an fhoirgnimh an tráth sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(b) agus (5) d'alt 372S, teach— (a) a úsáidtear d'aon toisc mar theaghais, (b) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (c) a bhfuil deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas an athchóirithe i ndáil leis an teach ná an caiteachas a tabhaíodh iarbhír ar an athchóiriú sin, agus (d) a ndéantar, gan é a bheith úsáidte tar éis an caiteachas a thabhú ar an athchóiriú, é a ligean den chéad uair ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir an tráth a mbeidh deireadh le léas cáilitheach amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘tréimhse iomchuí’, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta chéadligean an áitribh faoi léas cáilitheach. (2) Chun críocha an ailt seo, measfar go bhfolaíonn caiteachas a tabhaíodh ar athchóiriú foirgnimh caiteachas a tabhaíodh i gcúrsa an athchóirithe ar cheachtar díobh seo a leanas nó orthu araon— (a) aon oibreacha foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana a dhéanamh, agus (b) saoráidí uisce, séarachais nó téacháin a chur ar fáil nó a fheabhsú, i ndáil leis an bhfoirgneamh nó le haon fhotheach a chomhghabhann leis an bhfoirgneamh nó a theachtar leis de ghnáth, ach ní mheasfar go bhfolaíonn sé— (i) aon chaiteachas a bhfuil aon duine i dteideal asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil eile de na hAchtanna Cánach, nó (ii) aon chaiteachas is inchurtha síos d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athchóiriú a chríochnú. (3) Chun críocha fho-alt (2)(ii), más rud é go bhfuil caiteachas inchurtha síos d'fhoirgneamh i gcoitinne agus ní go díreach d'aon teach nó d'aon aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh ar an athchóiriú a chríochnú, measfar gur méid is inchurtha síos d'aonad neamhchónaithe cibé méid den chaiteachas sin a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithigh agus achar urláir iomlán an fhoirgnimh. (4) Faoi réir fho-alt (5), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas athchóirithe i ndáil le teach ar áitreabh cáilitheach é— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas a bheidh le háireamh faoi alt 372S(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (5)(a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (4), an caiteachas athchóirithe a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach i ndáil leis an áitreabh cáilitheach lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais athchóirithe a tabhaíodh iarbhír i ndáil leis an áitreabh cáilitheach, a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach. (6) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid é d'fhoirgneamh ar ceann de líon foirgneamh i bhforbairt aonair é féin, déanfar cibé cionroinnt is gá ar an gcaiteachas a tabhaíodh ar athchóiriú an fhoirgnimh nó na bhfoirgneamh sin chun an caiteachas athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach a chinneadh. (7) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (4), roimh an teagmhas tarlú, i leith caiteachais athchóirithe a tabhaíodh i ndáil leis an áitreabh cáilitheach, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (8) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (7) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais athchóirithe i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas athchóirithe a áiríodh, faoi alt 372S(7) nó faoin alt seo (ar leith ó fho-alt (5)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná— (a) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (b) i gcás nach mbeidh ach cuid den chaiteachas athchóirithe a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an teach. (9) I gcás caiteachas athchóirithe a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas athchóirithe i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas— (a) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (b) (i) (i) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (ii) i gcás nach mbeidh ach cuid den chaiteachas athchóirithe a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais athchóirithe a tabhaíodh i ndáil leis an teach; ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é tar éis an caiteachas athchóirithe a thabhú i ndáil leis an teach, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (10) Ní bheidh feidhm ag an alt seo i gcás athchóiriú mura mbeidh cead pleanála maidir leis an athchóiriú tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1993. (11) Beidh feidhm ag alt 372S chun an t-alt seo a fhorlíonadh. |
Cóiríocht chónaithe chíosa: asbhaint i leith caiteachais áirithe ar athfheistiú. | 372R.—(1) San alt seo— ciallaíonn ‘léas cáilitheach’, i ndáil le teach, faoi réir alt 372S(2), léas ar an teach nach giorra ná 12 mhí a ré agus arb éard í an chomaoin maidir lena dheonú— (a) íocaíochtaí tréimhsiúla, agus iad sin amháin, ar cíos iad uile nó a n-áireofar iad uile mar chíos chun críocha Chaibidil 8 de Chuid 4, nó (b) íocaíochtaí den chineál a luaitear i mír (a), mar aon le híocaíocht ar mhodh préimhe— (i) is iníoctha ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó ar dháta dá éis nó, más iníoctha roimh an dáta sin í, is iníoctha amhlaidh mar gheall ar an athfheistiú a dhéanamh nó thairis sin i dtaca lena dhéanamh, agus (ii) nach mó ná 10 faoin gcéad de mhargadhluach an tí ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí agus, i gcás tí is cuid d'fhoirgneamh agus nach indíolta ar leithligh ón bhfoirgneamh ar cuid de é, measfar chun críocha na fomhíre seo gurb é margadhluach an tí ar an dáta sin méid a mbeidh idir é agus margadhluach an fhoirgnimh ar an dáta sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh; ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-ailt (3), (4)(b) agus (5) d'alt 372S, teach— (a) a úsáidtear d'aon toisc mar theaghais, (b) nach lú ná 38 méadar chearnacha agus nach mó ná 125 mhéadar chearnacha a achar urláir iomlán, (c) a bhfuil deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid atá sonraithe ann i leith chostas an athfheistithe i ndáil leis an teach ná an caiteachas iomchuí a tabhaíodh iarbhír ar an athfheistiú sin, agus (d) atá, ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí, ligthe (nó, mura bhfuil sé ligthe ar an dáta sin, a ndéantar é a ligean den chéad uair, gan é a bheith úsáidte i ndiaidh an dáta sin) ina iomláine faoi léas cáilitheach agus ina dhiaidh sin go leanann sé de bheith ligthe faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha neamhúsáide sealadaí idir an tráth a mbeidh deireadh le léas cáilitheach amháin agus tosach léasa eile den sórt sin); ciallaíonn ‘athfheistiú’, i ndáil le foirgneamh, ceachtar díobh seo a leanas nó iad araon— (a) aon oibreacha foirgníochta, athfhoirgníochta, deisiúcháin nó athnuachana a dhéanamh, agus (b) saoráidí uisce, séarachais nó téacháin a sholáthar nó a fheabhsú, i gcás ina ndeimhneoidh an tAire Comhshaoil agus Rialtais Áitiúil, in aon deimhniú um chostas réasúnach arna thabhairt ag an Aire sin i ndáil le haon teach atá san fhoirgneamh, gur ghá na hoibreacha sin a dhéanamh nó na saoráidí sin a chur ar fáil d'fhonn a chinntiú go mbeadh aon teach san fhoirgneamh oiriúnach le bheith ina theaghais agus cibé acu a dhéanfar nó nach ndéanfar an líon tithe san fhoirgneamh, nó cruth nó méid aon tí den sórt sin, a athrú i gcúrsa an athfheistithe sin; ciallaíonn ‘caiteachas iomchuí’ caiteachas a tabhaíodh ar athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athfheistiú a chríochnú, agus chun críocha an mhínithe seo, más rud é go bhfuil caiteachas inchurtha síos don fhoirgneamh sonraithe i gcoitinne (agus ní go díreach d'aon teach nó aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh, ar an athfheistiú a chríochnú), is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iolmán an fhoirgnimh; ciallaíonn ‘tréimhse iomchuí’, i ndáil le háitreabh cáilitheach, an tréimhse 10 mbliana dar tosach dáta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó, mura raibh an t-áitreabh ligthe faoi léas cáilitheach ar an dáta sin, an tréimhse 10 mbliana dar tosach dáta an chéadligin den sórt sin tar éis an dáta críochnaithe sin; ciallaíonn ‘foirgneamh sonraithe’ foirgneamh— (a) a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach, (b) a bhfuil, roimh an athfheistiú lena mbaineann an caiteachas iomchuí, teach amháin nó níos mó ann, agus (c) a bhfuil, ar an athfheistiú sin a chríochnú, teach amháin nó níos mó ann (cibé acu i dteannta aon aonaid neamhchónaithe nó nach ea). (2) Faoi réir fho-alt (3), más rud é go gcruthaíonn duine, tar éis dó nó di éileamh a dhéanamh chuige sin, gur thabhaigh sé nó sí caiteachas iomchuí i ndáil le teach ar áitreabh cáilitheach é— (a) beidh an duine sin, le linn méid barrachais nó easnaimh i leith an chíosa ón áitreabh cáilitheach a bheith á ríomh chun críocha alt 97(1), i dteideal asbhainte den mhéid sin (más ann) den chaiteachas sin a bheidh le háireamh faoi alt 372S(7) nó faoin alt seo mar chaiteachas a bheidh tabhaithe ag an duine sin sa tréimhse cháilitheach, agus (b) beidh feidhm ag Caibidil 8 de Chuid 4 amhail is dá mba asbhaint arna húdarú le halt 97(2) an asbhaint sin. (3)(a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile— (i) is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir, agus (ii) is iníoctha ar dháta críochnaithe an athfheistithe lena mbaineann an caiteachas iomchuí nó ar dháta dá éis nó, más iníoctha roimh an dáta sin í, is iníoctha amhlaidh mar gheall ar an athfheistiú a dhéanamh nó thairis sin i dtaca lena dhéanamh. (b) Más rud é nach cíos nó nach n-áirítear mar chíos chun críocha alt 97 aon phréimh nó suim eile lena mbaineann an fo-alt seo nó aon chuid den phréimh sin nó den tsuim eile sin, measfar, chun críocha fho-alt (2), an caiteachas iomchuí a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach i ndáil leis an áitreabh cáilitheach lena mbaineann an léas cáilitheach a bheith laghdaithe den mhéid is lú acu seo a leanas— (i) méid na préimhe sin nó na suime eile sin nó, de réir mar a bheidh, an chuid sin den phréimh sin nó den tsuim eile sin, agus (ii) an méid a mbeidh idir é agus an méid atá luaite i bhfomhír (i) an chomhréir chéanna atá idir méid an chaiteachais iomchuí a tabhaíodh iarbhír i ndáil leis an áitreabh cáilitheach, a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach. (4) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann de líon foirgneamh i bhforbairt aonair é, nó más cuid é d'fhoirgneamh ar ceann de líon foirgneamh i bhforbairt aonair é féin, déanfar cibé cionroinnt is gá ar an gcaiteachas iomchuí a tabhaíodh ar an bhfoirgneamh nó ar na foirgnimh sin chun an caiteachas iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach a chinneadh. (5) Más rud é gur áitreabh cáilitheach teach agus go dtarlóidh ceachtar den dá theagmhas seo a leanas aon tráth le linn na tréimhse iomchuí i ndáil leis an áitreabh— (a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó (b) go n-aistreoidh úinéireacht leas an léasóra sa teach chuig aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach, ansin, maidir leis an duine a fuair asbhaint nó a bhí i dteideal asbhaint a fháil faoi fho-alt (2), roimh an teagmhas tarlú, i leith caiteachais iomchuí a tabhaíodh i ndáil leis an áitreabh cáilitheach, measfar go bhfuair sé nó sí, an lá roimh an lá a tharla an teagmhas, méid mar chíos ón áitreabh cáilitheach atá ar cóimhéid le méid na hasbhainte. (6) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais iomchuí i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas iomchuí a áiríodh, faoi alt 372S(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach; ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná— (a) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (b) i gcás nach mbeidh ach cuid den chaiteachas iomchuí a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an teach. (7) I gcás caiteachas iomchuí a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas iomchuí i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas— (a) an méid den chaiteachas sin a bheidh le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, agus (b) (i) an glanphraghas a d'íoc an duine sin ar an gceannach, nó (ii) i gcás nach mbeidh ach cuid den chaiteachas iomchuí a tabhaíodh i ndáil leis an teach le háireamh faoi alt 372S(7) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, an méid a mbeidh idir é agus an glanphraghas sin an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais iomchuí a tabhaíodh i ndáil leis an teach; ach más rud é go ndíoltar an teach níos mó ná aon uair amháin sula n-úsáidtear é tar éis an caiteachas iomchuí a thabhú i ndáil leis an teach, ní bheidh feidhm ag an bhfo-alt seo ach amháin i ndáil leis an gceann deireanach de na díolacháin sin. (8) Ní bheidh feidhm ag an alt seo i gcás athfheistiú ar bith mura mbeidh cead pleanála, a mhéid is gá sin, maidir leis an obair a rinneadh i gcúrsa an athfheistithe tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 go 1993. (9) Ní áireofar i gcaiteachas a mbeidh duine i dteideal faoisimh faoin alt seo ina leith aon chaiteachas a bhfuil aon duine i dteideal asbhainte, faoisimh nó liúntais ina leith faoi aon fhoráil eile de na hAchtanna Cánach. (10) Beidh feidhm ag alt 372S chun an t-alt seo a fhorlíonadh. |
Forálacha d'fhorlíonadh ailt 372P go 372R. | 372S.—(1) In ailt 372P go 372R— ciallaíonn ‘deimhniú um chostas réasúnach’ deimhniú arna thabhairt ag an Aire Comhshaoil agus Rialtais Áitiúil, chun críocha alt 372P, 372Q nó 372R, de réir mar a bheidh, á rá go bhfeictear don Aire sin, tráth an deimhniú a thabhairt agus ar bhonn na faisnéise a bheidh ar fáil don Aire sin an tráth sin, gur méid réasúnach an méid a shonraítear sa deimhniú i ndáil le costas foirgnithe an tí, costas an athchóirithe ina theach nó costas athfheistithe an tí lena mbaineann an deimhniú, agus beidh feidhm, fara aon mhodhnuithe is gá, ag alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, maidir le deimhniú um chostas réasúnach amhail is dá mba dheimhniú um luach réasúnach de réir bhrí an ailt sin é; folaíonn ‘teach’ aon fhoirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais agus aon fhotheach, clós, gairdín nó talamh eile a chomhghabhann nó a theachtar de ghnáth leis an bhfoirgneamh sin nó leis an gcuid sin d'fhoirgneamh; ciallaíonn ‘achar urláir iomlán’ achar urláir iomlán tí arna thomhas ar an modh dá dtagraítear in alt 4(2)(b) d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979. (2) Ní léas cáilitheach léas chun críocha alt 372P, 372Q nó 372R má tá aon fhoráil i dtéarmaí an léasa á chumasú don léasaí nó d'aon duine eile, go díreach nó go neamhdhíreach, aon leas sa teach lena mbaineann an léas a fháil tráth ar bith ar chomaoin is lú ná an chomaoin a bhféadfaí a bheith ag súil go dtabharfaí í an tráth sin chun an leas a fháil dá seolfaí na caibidlí don fháil sin ar neamhthuilleamaí ar an margadh oscailte. (3) Ní áitreabh cáilitheach teach chun críocha alt 372P, 372Q nó 372R— (a) má bhíonn sé á áitiú mar theaghais ag aon duine atá bainteach leis an duine atá i dteideal, i ndáil leis an gcaiteachas a tabhaíodh ar fhoirgniú an tí, ar an athchóiriú ina theach nó, de réir mar a bheidh, ar athfheistiú an tí, asbhaint a fháil faoi alt 372P(2), 372Q(4) nó 372R(2), de réir mar a bheidh, agus (b) mura bhfuil téarmaí an léasa cháilithigh i ndáil leis an teach den chineál a bhféadfaí a bheith ag súil go mbeidís sa léas dá mba rud é gur ar neamhthuilleamaí a dhéanfaí na caibidlí le haghaidh an léasa. (4) (a) Ní áitreabh cáilitheach teach chun críocha alt 372P mura gcomhlíonfaidh sé cibé coinníollacha, más ann, a chinnfidh an tAire Comhshaoil agus Rialtais Áitiúil ó am go ham chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i ndáil le caighdeáin foirgníochta tithe agus soláthar uisce, séarachais agus seirbhísí eile i dtithe. (b) Ní áitreabh cáilitheach teach chun críocha alt 372Q nó 372R mura gcomhlíonfaidh sé cibé coinníollacha, más ann, a chinnfidh an tAire Comhshaoil agus Rialtais Áitiúil ó am go ham chun críocha alt 5 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i ndáil le caighdeáin feabhsúcháin tithe agus soláthar uisce, séarachais agus seirbhísí eile i dtithe. (5) Ní áitreabh cáilitheach teach chun críocha alt 372P, 372Q nó 372R mura rud é— (a) go gceadaítear do dhaoine a bheidh údaraithe i scríbhinn ag an Aire Comhshaoil agus Rialtais Áitiúil chun críocha na n-alt sin an teach a iniúchadh gach tráth réasúnach ar a n-údaruithe a thabhairt ar aird má iarrann an duine dá ndéantar difear orthu déanamh amhlaidh, agus (b) go n-úsáidtear an teach, ar feadh thréimhse aon léasa cháilithigh a bhaineann leis an áitreabh sin, mar aon-áit nó mar phríomh-áit chónaithe an léasaí i ndáil leis an léas cáilitheach sin. (6) Chun críocha ailt 372P go 372R, déanfar tagairtí sna hailt sin d'fhoirgniú aon áitribh, d'athchóiriú in aon áitreabh nó d'athfheistiú aon áitribh a fhorléiriú mar thagairtí a fholaíonn tagairtí d'fhorbairt na talún ar a bhfuil an t-áitreabh suite nó a úsáidtear i dtaca le gairdíní, fearainn, rochtain nó taitneamhachtaí a sholáthar i ndáil leis an áitreabh agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, mar thagairtí a fholaíonn go háirithe na nithe seo a leanas— (a) aon fhoirgneamh ar an talamh a scartáil nó a dhíchóimeáil, (b) glanadh láithreáin, uachtar talún a aistriú, tochailt, tollánú agus tolladh, leagan bunsraitheanna, tógáil scafaill, aisiriú láithreáin, tírdhreachú agus soláthar ród agus oibreacha rochtana eile, (c) ballaí, soláthar cumhachta, siltean, sláintíocht agus soláthar uisce, agus (d) foirgniú aon fhothithe nó aon fhoirgneamh nó déanmhas eile lena n-úsáid ag áititheoirí an áitribh nó lena n-úsáid i dtaca le taitneamhachtaí a sholáthar do na háititheoirí. (7) (a) Chun cinneadh a dhéanamh, i ndáil le haon éileamh faoi alt 372P(2), 372Q(4) nó 372R(2), de réir mar a bheidh, cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas a thabhaítear ar fhoirgniú áitribh cháilithigh, ar athchóiriú ina áitreabh cáilitheach nó ar athfheistiú áitribh cháilithigh, ní dhéileálfar ach le cibé méid den chaiteachas sin is inchurtha síos go cuí d'obair a rinneadh iarbhír sa tréimhse cháilitheach ar fhoirgniú an áitribh, ar an athchóiriú ina áitreabh nó ar athfheistiú an áitribh mar chaiteachas a tabhaíodh sa tréimhse sin. (b) Más rud é, de bhua fho-alt (6), go bhfuil caiteachas ar fhorbairt aon talún san áireamh i gcaiteachas ar fhoirgniú áitribh cháilithigh, ar athchóiriú ina áitreabh cáilitheach nó ar athfheistiú áitribh cháilithigh, beidh feidhm ag mír (a) fara aon mhodhnuithe is gá amhail is dá mba thagairtí d'fhorbairt na talún sin na tagairtí sa mhír sin d'fhoirgniú an áitribh cháilithigh, don athchóiriú ina áitreabh cáilitheach nó d'athfheistiú an áitribh cháilithigh. (8) (a) Chun críocha ailt 372P agus 372Q seachas na críocha a luaitear i bhfo-alt (7)(a), déanfar caiteachas a tabhaíodh ar fhoirgniú áitribh cháilithigh nó, de réir mar a bheidh, ar athchóiriú ina áitreabh cáilitheach, a mheas mar chaiteachas a tabhaíodh ar dháta chéadligean an áitribh faoi léas cáilitheach. (b) Chun críocha alt 372R seachas na críocha a luaitear i bhfo-alt (7)(a), déanfar caiteachas iomchuí a tabhaíodh i ndáil le hathfheistiú áitribh cháilithigh a mheas mar chaiteachas a tabhaíodh ar dháta thosach na tréimhse iomchuí, i ndáil leis an áitreabh, arna chinneadh maidir leis an athfheistiú lena mbaineann an caiteachas iomchuí. (9) Chun críocha ailt 372P go 372R, ní mheasfar caiteachas a bheith tabhaithe ag duine a mhéid a bheidh sé íoctha nó le híoc, go díreach nó go neamhdhíreach, ag an Stát, ag aon bhord arna bhunú le reacht nó ag aon údarás poiblí nó áitiúil. (10) Beidh feidhm ag alt 555 amhail is dá mba liúntas caipitiúil asbhaint faoi alt 372P(2), 372Q(4) nó 372R(2), de réir mar a bheidh, agus amhail is dá mba mhuirear cothromaíochta aon chíos a mheastar a bheith faighte ag duine faoi alt 372P(5), 372Q(7) nó 372R(5), de réir mar a bheidh. (11) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 372P, 372Q nó 372R (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta i leith cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc. |
Gan feidhm a bheith ag faoiseamh i gcásanna áirithe agus foráil in aghaidh faoisimh dhúbailte. | 372T.—(1) D'ainneoin na bhforálacha sin roimhe seo den Chaibidil seo, ní bheidh feidhm ag ailt 372M, 372N agus 372O i ndáil le haon fhoirgneamh nó déanmhas atá in úsáid chun críocha trádála, nó aon ghníomhaíochta a áirítear mar thrádáil, i gcás gurb ionann agus 250, nó gur mó ná 250, an líon pearsana aonair atá fostaithe ag seoladh na trádála nó na gníomhaíochta nó atá ag gabháil don chéanna. (2) Más rud é go dtugtar faoiseamh de bhua aon fhorála den Chaibidil seo i ndáil le caiteachas caipitiúil nó caiteachas eile a tabhaíodh ar aon fhoirgneamh, déanmhas nó áitreabh nó i ndáil le cíos is iníoctha i leith aon fhoirgnimh, déanmhais nó áitribh, ní thabharfar faoiseamh i leith an chaiteachais sin ná an chíosa sin faoi aon fhoráil eile de na hAchtanna Cánach.”, |
agus
(b) tríd an méid seo a leanas a chur isteach i ndiaidh Sceideal 8:
“Alt 327L. | SCEIDEAL 8A Tuairisc ar Limistéir Thuaithe Cháilitheacha CUID 1 Tuairisc ar limistéir thuaithe cháilitheacha an Chabháin Na Toghranna Ceantair seo a leanas: Ármhach, Loch na Féinne, Cill na Seanrátha, Baile an Mhuilinn, Corrach Fionn, Greallach, Cill Connaidh, Béal Tairbirt Uirbeach, Ard Odhbha, Carn, Baile na bhFraochán, Drom Cárthach, An Dúgharraí, Lios an Uabhair, Baile Mhic Shamhráin, Béal Átha Conaill, An Bábhún Buí, Teampall an Phoirt, Beann Bhreac, Tigh Pheadair an Bhóthair, Tír Cáine, Muileann an Iarainn, Cill Náile, Doire na Neannta, Dún Mhac Íomhair, An Damhshraith, Doire Leathan, Tuaim, Cill na Laighneach, Eisceach, Taobh Bán, Screabach, Loch Damhain, Cnoc Brúsa, Drom Carbháin, Corr, Cros Domhnaigh agus Coillidh Caoin. CUID 2 Tuairisc ar limistéir thuaithe cháilitheacha Liatroma Contae riaracháin Liatroma. CUID 3 Tuairisc ar limistéir thuaithe cháilitheacha an Longfoirt Contae riaracháin an Longfoirt. CUID 4 Tuairisc ar limistéir thuaithe cháilitheacha Ros Comáin Na Toghranna Ceantair seo a leanas: Baile an Tobair, Caisleán Teithín, An Cheathrú Dhubh, Cill Bhríde Thuaidh, Lios Ó nDubhthaigh, Cill an Bheacháin, Tearmann Bearaigh, Rúscaigh, Cill Ghlais Thuaidh, Cill Ghlais Theas, Buimlinn, Cluain Fionnlocha, Cill Lúcain (i dTuathcheantar Ros Comáin), Béal na mBuillí, Eanach Mór, Tuilsce, Cúil Luachra, Baile an Locha, Cill Tulach, Cluain Fobhair, Airteach Theas, Airteach Thuaidh, Bealach an Doirín, An Tulachán Mór, Loch Glinne, Buac-choill, Mullach na Sí, An Caisleán Riabhach, Dún Gar, Béal Áth na gCarr, Lios Lachna, Baislic Mhór, Brídeog, Alt an Ghabhláin, Loch Aillionn, Béal Átha Fearnáin, Céideadh, Achadh Finn, Baile Formaoile, Crosnach, Cill Brian, Mainistir na Búille Tuaithe, Mainistir na Búille Uirbeach, Taobhanna, Luachra, Tumna Thuaidh, Tumna Theas, Cill Lúcain (i dTuathcheantar Mhainistir na Búille Uimh. 1), Páirc Dharach, Caladh na Carraige, Ráth Danann, Cluaintín, Cill Mhór, Éille, Baile Garaidh, Eachdhroim Thoir, Eachdhroim Thiar, Craobh (i dTuathcheantar Mhainistir na Búille Uimh. 1), Craobh (i dTuathcheantar Ros Comáin), Ail Finn, An Ros Mór, Cluain Uí Choinn, Oghdheala, An Móinteach, Lios Garbh, Cill Mochoimse, Cill Colg, Díseart Nuadhain, Cruachán, Cill Lomad, Na Creaga, Cluain Uí Ghormacáin, Cill Bhríde Theas, Cill Géibhinn, Cluain Tuaiscirt, Droim Damh agus Cill Taobháin. CUID 5 Tuairisc ar limistéir thuaithe cháilitheacha Shligigh Na Toghranna Ceantair seo a leanas: Baile an Tóchair Thoir, Baile na Cille, Lios Conaidh, Droim Fionn, Baile an Mhóta, Cluain Eochaille, Liatroim, Tobar an Choire, Cill Toraí, Coill Mhór, Cill Fraoigh, Cúil Ó bhFinn, Cill Athracht, Teampall an Mhanaigh, Eachineach, Cill Mhic Treana, Baile na Sí, Seanchua, Droim Colm, Baile idir Dhá Abhainn, Achadh Mhór, Breicshliabh, Droim Ráithe, Tuaim Fhobhair, Cill Sealbhaigh, Cill Duibh Dúin, Cill Dá Loch, Cartrún, Cúil Áine, Abhainn Mhór, An Teampall, Eanach, Carraig Beannchair, Cúil Mhuine agus Baile an Tóchair Thiar.”. |
CUID 2
Custaim agus Mál
Caibidil 1
Cáin Cláraithe Feithiclí
Léiriú (Caibidil 1).
78.—Sa Chaibidil seo ciallaíonn “Acht 1992” an tAcht Airgeadais, 1992.
Leasú ar alt 130 (léiriú) d'Acht 1992.
79.—Leasaítear leis seo alt 130 (arna leasú leis an Acht Airgeadais (Uimh. 2), 1992) d'Acht 1992 trí “nó feithicil a mbeidh na Coimisinéirí sásta maidir léi nach féidir í a ghluaiseacht go meicniúil” a chur isteach i ndiaidh “atá oiriúnaithe agus a úsáidtear le haghaidh easlán” sa mhíniú ar “feithicil inneallghluaiste”.
Leasú ar alt 132 (dleacht máil a mhuirearú) d'Acht 1992.
80.—Maidir le cáin cláraithe feithiclí arna muirearú, arna tobhach agus arna híoc amhail ar an agus ón 1ú lá d'Eanáir, 1998, leasaítear leis seo alt 132 d'Acht 1992, i bhfo-alt (3) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1992—
(a) i mír (a), trí “28 faoin gcéad” a chur in ionad “29.25 faoin gcéad” (a cuireadh isteach le halt 85 den Acht Airgeadais, 1994), agus
(b) i mír (b), trí “22.5 faoin gcéad” a chur in ionad “23.2 faoin gcéad” (a cuireadh isteach le halt 85 den Acht Airgeadais, 1994).
Leasú ar alt 134 (buanfhaoisimh) d'Acht 1992.
81.—Leasaítear leis seo alt 134 d'Acht 1992—
(a) i bhfo-alt (11) (a cuireadh isteach le halt 54 den Acht Airgeadais, 1993), tríd an gcoinníoll seo a leanas a chur isteach i mír (b):
“Ar choinníoll, chun críocha fho-ailt (11) go (14), nach bhfolóidh feithicil feithicil atá fruilithe, tugtha ar iasacht nó tugtha nó socraithe ar shlí eile ag duine údaraithe mar fheithicil ionaid d'fheithicil atá á deisiú nó le deisiú aige nó thar a cheann agus nár dearbhaíodh roimhe sin faoi fho-alt (11).”,
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (13) (a cuireadh isteach le halt 54 den Acht Airgeadais, 1993):
“(13) Ní thabharfar aisíoc do dhuine faoi fho-alt (11)—
(a) i gcás gur thaistil feithicil níos lú ná 5,000 míle ó dháta a dearbhaithe le haghaidh clárú,
(b) i gcás go n-aistreofar feithicil óna fruiliú laistigh de 3 mhí ó dháta a dearbhaithe le haghaidh clárú,
(c) i gcás go n-aistreofar feithicil óna fruiliú roimh an 31ú lá de Lúnasa i mbliain a dearbhaithe le haghaidh clárú,
(d) i gcás nach mbeidh feithicil ag áitreabh a úsáideann an duine chun gnó a sheoladh arb é atá ann feithiclí a fhruiliú faoi chonarthaí féintiomána gearrthéarma laistigh de 10 lá oibre ó dháta a dearbhaithe le haghaidh clárú,
(e) i gcás nár íocadh aon cháin cláraithe feithiclí nó aon cháin bhreisluacha is iníoctha ag an duine faoin dáta aisíoca, nó
(f) i leith feithicle ar íocadh dleacht máil mótarfheithicle faoi Ordú 1979 uirthi roimh an 1ú lá d'Eanáir, 1991.”,
agus
(c) i bhfo-alt (15) (a cuireadh isteach le halt 54 den Acht Airgeadais, 1993), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a) :
“(aa) go ndearnadh an fheithicil nó an gluaisrothar, de réir mar a bheidh, a choimeád agus a úsáid chun críocha taispeána ar feadh tréimhse nach lú ná 3 mhí ón dáta clárúcháin, agus”.
Leasú ar alt 139 (cionta agus pionós) d'Acht 1992.
82.—Leasaítear leis seo alt 139 d'Acht 1992, i bhfo-alt (3)—
(a) trí “nó” a scriosadh san áit dheireanach a bhfuil sé i mír (e), agus
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e):
“(ee) a bheith i seilbh na feithicle más feithicil athchóirithe í nár dearbhaíodh sonraí an athchóirithe i ndáil léi de réir alt 131 nó más feithicil athchóirithe í ar dearbhaíodh sonraí an athchóirithe i ndáil léi ach nár íocadh cáin cláraithe feithiclí ar an dearbhú, mura duine údaraithe é, nó”.
Caibidil 2
Ilghnéitheach
Léiriú (Caibidil 2).
83.—Sa Chaibidil seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Leasú ar fhorálacha a bhaineann le ceadúnais tithe úrúcháin.
84.—Leasaítear leis seo an Refreshment Houses (Ireland) Act, 1860—
(a) in alt 8 (arna leasú le halt 96 den Finance (1909-10) Act, 1910, agus leis an Séú Sceideal a ghabhann leis an Acht sin), tríd an méid seo a leanas a scriosadh:
“Provided always, that no licence to sell foreign wine by retail to be consumed on the premises shall be granted for any refreshment house which, with the premises belonging thereto and occupied therewith, shall be under the value of eight pounds a year, nor for any refreshment house situated in any city, borough, town or place containing a population exceeding ten thousand according to the then last Parliamentary census, if such refreshment house, with the premises belonging thereto and occupied therewith, shall be under the value of fifteen pounds a year; and”,
agus
(b) in alt 13 (arna leasú le halt 50(2)(b) den Acht Airgeadais, 1989), trí “, and the net annual value of such house, according to the valuation thereof last made for poor law purposes under the laws then in force” a scriosadh agus trí “or not of the annual value required by this Act,” a scriosadh.
Leasú ar alt 21 (uaireanta gnó in áitreabh cláraithe) den Acht um Gheall-Chur, 1931.
85.—Leasaítear leis seo alt 21(1) den Acht um Gheall-Chur, 1931, amhail ar an agus ón 1ú lá d'Aibreán, 1999, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Ní dhéanfar áitreabh cláraithe a oscailt nó a choimeád ar oscailt chun gnó a dhéanamh aon uair aon Lá Nollag, Aoine an Chéasta ná Domhnach Cásca agus i gcás aon lae eile—
(a) ón 1ú lá de Mheán Fómhair in aon bhliain go dtí an 31ú lá de Mhárta an bhliain dár gcionn, aon uair roimh a seacht a chlog ar maidin agus tar éis leathuair tar éis a sé a chlog tráthnóna an lae eile sin, agus
(b) ón 1ú lá d'Aibreán in aon bhliain go dtí an 31ú lá de Lúnasa sa bhliain sin, aon uair roimh a seacht a chlog ar maidin agus tar éis a deich a chlog tráthnóna an lae eile sin”.
Méadú sa dleacht ar dheimhniú clárúcháin áitribh geallghlacadóra.
86.—Déanfar an dleacht máil a fhorchuirtear le halt 18 den Acht Airgid, 1931, ar chlárú a dhéanamh, nó ar athnuachan a dhéanamh ar chlárú, faoin Acht um Gheall-Chur, 1931, ar aon áitreabh ina ndéantar gnó geallghlacadóireachta, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá de Nollaig, 1999, de réir ráta £300 in ionad an ráta a sonraíodh ag uimhir thagartha 5 i gCuid IV den Séú Sceideal a ghabhann leis an Acht Airgeadais, 1992, agus dá réir sin ón dáta sin déanfar an tagairt, atá os coinne na huimhreach tagartha sin i gcolún 4 (an dáta feidhme), don 1ú lá de Nollaig, 1992, a fhorléiriú mar thagairt don 1ú lá de Nollaig, 1999, agus déanfar an tagairt, atá os coinne na huimhreach tagartha sin i gcolún 5 (an ráta dleachta), do £200 a fhorléiriú mar thagairt do £300.
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais, 1975.
87.—(1) Leasaítear leis seo alt 43 den Acht Airgeadais, 1975, i mír (aa) (a cuireadh isteach le halt 74(2) den Acht Airgeadais, 1980) d'fho-alt (7), trí “le hAointe, le Sathairn, le Domhnaigh agus le laethanta saoire” a chur in ionad “le Sathairn, Domhnaigh agus laethanta saoire” sa chéad áit a bhfuil sé, agus trí “Aointe, Sathairn, Domhnaigh agus laethanta saoire” a chur in ionad “Sathairn, Domhnaigh agus laethanta saoire” sa dara háit a bhfuil sé.
(2) (a) Beidh feidhm ag fo-alt (1) le héifeacht ón 1ú lá de Bhealtaine, 1998, maidir le ceadúnas meaisín cearrbhachais, den chineál dá dtagraítear in alt 43(7)(aa) den Acht Airgeadais, 1975, arna dheonú ar an dáta sin nó dá éis faoi alt 43(4) den Acht Airgeadais,1975.
(b) Maidir le ceadúnas meaisín cearrbhachais, den chineál dá dtagraítear in alt 43(7)(aa) den Acht Airgeadais, 1975, arna dheonú roimh an 1ú lá de Bhealtaine, 1998, faoi alt 43(4) den Acht Airgeadais, 1975, ar ceadúnas marthanach é ar an dáta sin, beidh feidhm ag fo-alt (1) le héifeacht ón dáta sin ar feadh iarmhéid na tréimhse a bhfanfaidh an ceadúnas sin i bhfeidhm ar a feadh.
Leasú ar alt 123 (rátaí dleachta) den Acht Airgeadais, 1992.
88.—(1) Leasaítear leis seo alt 123 den Acht Airgeadais, 1992, sa choinníoll (a cuireadh isteach le halt 88 den Acht Airgeadais, 1994) a ghabhann le mír (c) (a cuireadh isteach le halt 70 den Acht Airgeadais, 1993), trí “le hAointe, le Sathairn, le Domhnaigh agus le laethanta saoire poiblí” a chur in ionad “le Sathairn, le Domhnaigh agus le laethanta saoire poiblí”.
(2) (a) Beidh feidhm ag fo-alt (1) le héifeacht ón 1ú lá de Bhealtaine, 1998, maidir le ceadúnas meaisín siamsa, den chineál dá dtagraítear in alt 123(c) den Acht Airgeadais, 1992, arna dheonú ar an dáta sin nó dá éis faoi alt 122 den Acht Airgeadais, 1992.
(b) Maidir le ceadúnas meaisín siamsa, den chineál dá dtagraítear in alt 123(c) den Acht Airgeadais, 1992, arna dheonú roimh an 1ú lá de Bhealtaine, 1998, faoi alt 122 den Acht Airgeadais, 1992, ar ceadúnas marthanach é ar an dáta sin, beidh feidhm ag fo-alt (1) le héifeacht ón dáta sin ar feadh iarmhéid na tréimhse a bhfanfaidh an ceadúnas sin i bhfeidhm ar a feadh.
Hidreacarbóin.
89.—(1) San alt seo—
ciallaíonn “Acht 1988” an tAcht Airgeadais, 1988;
ciallaíonn “Acht 1997” an tAcht Airgeadais, 1997.
(2) Déanfar an dleacht máil a fhorchuirtear ar ola éadrom hidreacarbóin mhianra le mír 11(1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 4ú lá de Nollaig, 1997, de réir £361.36 an 1000 lítear in ionad an ráta a shonraítear i bhfo-alt (2) d'alt 82 d'Acht 1997.
(3) Déanfar an lacáiste dleachta ar ola éadrom hidreacarbóin mhianra dá bhforáiltear i bhfo-alt (3) d'alt 56 d'Acht 1988, a ríomh de réir £66.92 an 1,000 lítear maidir le hola éadrom hidreacarbóin mhianra a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi, an 4ú lá de Nollaig, 1997, nó dá éis, de réir an ráta a shonraítear i bhfo-alt (2) den alt seo.
(4) Chun críocha an lacáiste dleachta ar ola éadrom hidreacarbóin mhianra dá bhforáiltear i bhfo-alt (4) d'alt 82 d'Acht 1997, beidh feidhm ag an bhfo-alt sin (4) amhail ar an agus ón 4ú lá de Nollaig, 1997, amhail is dá mba thagairt d'fho-alt (2) den alt seo an tagairt ann d'fho-alt (2) den alt sin 82.
Leasú ar alt 21 (diúité ar íle híodrocarbóin) den Acht Airgid, 1935.
90.—(1) Leasaítear leis seo alt 21 den Acht Airgid, 1935—
(a) i bhfo-alt (15)—
(i) sa mhíniú ar “mótar-fheithicil” (arna leasú le halt 84(6) den Acht Airgeadais, 1994) trí “lena n-áirítear aon fheithicil a bheidh ceaptha, déanta nó modhnaithe chun go mbeidh sí oiriúnach lena tarraingt ar bhóthar ag feithicil inneallghluaiste,” a chur isteach i ndiaidh “ar bhóithre,”, agus
(ii) tríd an míniú seo a leanas a chur isteach i ndiaidh an léirithe ar “trealamh soghluaiste tollta toibreacha“(a cuireadh isteach leis an alt sin 84(6)):
“ciallaíonn an abairt ‘dabhach breosla’ aon dabhach i mótarfheithicil nó ar mhótarfheithicil a úsáidtear nó ar féidir é a úsáid chun breosla a sholáthar lena dhó in inneall na mótarfheithicle, chun críocha gluaiste, nó mótarfheithicle eile ar féidir léi tarraingt a chur ar fáil chun na gcríoch sin;”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (15):
“(16) Chun críocha an mhínithe ar ‘dabhach breosla’ i bhfo-alt (15) den alt seo, toimhdeofar, go dtí go suífear a mhalairt, gur féidir dabhach a úsáid chun breosla a sholáthar lena dhó in inneall mótarfheithicle chun críocha gluaiste má tá aon easrais ón dabhach seachas—
(a) na heasrais sin atá i gceangal go buan agus d'aon toisc le córais chuisnithe, ocsaiginithe, inslithe teirmigh nó sainchóras eile sa mhótarfheithicil nó ar an mótarfheithicil, agus atá ann d'aon toisc chun breosla a sholáthar le haghaidh na gcóras sin, nó
(b) na heasrais sin atá ann d'aon toisc chun breosla a scardadh as tancaer bóthair ola chuig soitheach nó dabhach atá ar leithligh ón tancaer ola sin.”.
(2) Tiocfaidh an t-alt seo i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Leasú ar alt 731 (exemption from rates) den Merchant Shipping Act, 1894.
91.—Leasaítear leis seo alt 731 den Merchant Shipping Act, 1894, tríd an gcoinníoll seo a leanas a chur leis:
“Provided that no such exemption shall be allowed in respect of excise duty on any hydrocarbon oil.”.
Leasú ar mhír 8 d'Ordú 1975.
92.—Leasaítear leis seo mír 8 d'Ordú 1975 tríd an bhfomhír seo a leanas a chur in ionad fhomhír (4) (a cuireadh isteach le Rialachán 17 de Rialacháin na gComhphobal Eorpach (Custaim agus Mál), 1992 (I.R. Uimh. 394 de 1992)):
“(4) Sa mhír seo, ciallaíonn ‘leann úll agus leann piorraí’ leann úll agus leann piorraí is mó ná 1.2% toirte ach nach mó ná 22% toirte a fhaightear ó ghiosáil sú úll nó sú piorraí agus gan aon deoch alcólach ná aon deoch ná substaint eile a bheith curtha leis—
(i) a chuireann dath orthu nó a thugann blas dóibh, agus
(ii) a athraíonn go suntasach, i dtuairim na gCoimisinéirí Ioncaim, sainghné an táirge ón tsainghné a bheadh aige thairis sin.”
An dleacht ar bhiotáille a chur siar.
93.—Leasaítear leis seo mír 4 d'Ordú 1975 tríd an bhfomhír seo a leanas a chur in ionad fhomhír (3) arna leasú le Rialachán 4 de Rialacháin na gComhphobal Eorpach (Íoc na Dleachta Máil ar Bhiotáille agus ar Fhíon Déanta Allmhairithe agus ar Bheoir a Chur Siar), 1980 (I.R.Uimh. 405 de 1980):
“(3) Féadfaidh na Coimisinéirí Ioncaim a cheadú, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur chun íocaíocht ar an dleacht a fháil, íocaíocht na dleachta a fhorchuirtear le fomhír (2) den mhír seo a chur siar go dtí lá nach déanaí ná—
(a) i gcás go mbeidh an dleacht iníoctha lá i mí na Nollag aon bhliain nach déanaí ná an 20ú lá den mhí sin, an lá deireanach den mhí sin an bhliain chéanna, nó
(b) in aon chás eile, an lá deireanach den mhí i ndiaidh na míosa ina mbeidh an dleacht iníoctha.”.
Táirgí tobac.
94.—(1) San alt seo agus i Sceideal 7—
ciallaíonn “Acht 1977” an tAcht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977;
ciallaíonn “Acht 1997” an tAcht Airgeadais, 1997;
tá le “toitíní”, “todóga”, “tobac mínghearrtha chun toitíní a rolladh” agus “tobac eile chun a chaite ina dheatach” na bríonna céanna atá leo in Acht 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979), le Rialacháin 26 agus 29 de Rialacháin na gComhphobal Eorpach (Custaim agus Mál), 1992 (I.R. Uimh. 394 de 1992) agus le halt 86 d'Acht 1997.
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 d'Acht 1977 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 4ú lá de Nollaig, 1997, de réir na rátaí leithleacha a shonraítear i Sceideal 7 in ionad na rátaí leithleacha a shonraítear sa Seachtú Sceideal a ghabhann le hAcht 1977.
Leasú ar alt 103 (léiriú (Caibidil II)) den Acht Airgeadais, 1992.
95.—Leasaítear leis seo alt 103 (arna leasú le Rialachán 7(a) de Rialacháin na gComhphobal Eorpach (Custaim agus Mál), 1992 (I.R. Uimh. 394 de 1992)) den Acht Airgeadais, 1992, i bhfo-alt (1), tríd an míniú seo a leanas a chur in ionad an mhínithe ar “Comhphobal”:
“ciallaíonn ‘Comhphobal’ críoch an Chomhphobail arna míniú leis an gConradh ag bunú Chomhphobal Eacnamaíochta na hEorpa agus, go háirithe, le hAirteagal 227 den Chonradh sin ar leith ó na críocha náisiúnta seo a leanas:
(a) i gcás na Gearmáine, Oileán Heligoland agus críoch Büsingen,
(b) i gcás na hIodáile, Livigno, Campione d'Italia agus uiscí na hIodáile de Loch Lugano,
(c) i gcás na Ríochta Aontaithe, Oileáin Mhuir nIocht,
(d) i gcás na Gréige, Cnoc Athos,
(e) i gcás na Spáinne, na hOileáin Chanáracha, Ceuta agus Melilla,
(f) i gcás na Fraince, Ranna thar lear na Poblachta, agus
(g) i gcás na Fionlainne, Oileáin Áland;”.
Leasú ar alt 111 (doiciméid a bheidh i dteannta táirgí inmháil) den Acht Airgeadais, 1992.
96.—Leasaítear leis seo alt 111 (arna leasú le Rialachán 11 de Rialacháin na gComhphobal Eorpach (Custaim agus Mál), 1992 (I.R. Uimh. 394 de 1992) agus le halt 100 den Acht Airgeadais, 1995) den Acht Airgeadais, 1992—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Ar leith ó tháirgí inmháil—
(a) dá dtagraítear i bhfo-alt (2) d'alt 106, agus
(b) arna seoladh nó arna n-iompar ag díoltóir Stáit nó ag díoltóir nach díoltóir Stáit, nó thar a cheann, de réir fhorálacha alt 107,
beidh i dteannta táirgí inmháil i gcúrsa seachadadh—
(i) ó Bhallstát eile ar aon duine sa Stát,
(ii) ó aon duine sa Stát ar aon duine i mBallstát eile,
(iii) ón Stát trí Bhallstát eile ar áit chinn scríbe sa Stát,
(iv) tríd an Stát ó Bhallstát eile ar áit chinn scríbe sa Bhallstát sin,
(v) ó Bhallstát amháin tríd an Stát ar Bhallstát eile,
(vi) ar an Stát ó Bhallstát eile i gcás go bhfuil feidhm ag díolúine ó dhleacht máil faoi alt 113(1), agus
(vii) ón Stát ar Bhallstát eile faoi aon díolúine dá bhforáiltear i mír 1 d'Airteagal 23 den Treoir,
gach tráth le linn dóibh a bheith sa Stát i gcúrsa seachadadh den sórt sin, doiciméad (dá ngairtear ‘doiciméad a bheidh i dteannta táirgí inmháil’ sa Chaibidil seo).”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2A) (a cuireadh isteach leis an Acht Airgeadais, 1995):
“(2B) I gcás ina ndéanfar táirgí inmháil a sheoladh faoi shocrú fionraí dleachta lena seachadadh ar dhuine sa Stát i gcás go mbeidh feidhm ag díolúine ó dhleacht máil faoi fho-alt (1) d'alt 113, glacfaidh an duine sin gach beart réasúnach chun a chinntiú go ndéanfar, de bhreis ar an doiciméad a bheidh i dteannta táirgí inmháil, deimhniú (ar a dtabharfar ‘an deimhniú díolúine’) a sheoladh in éineacht leis na táirgí inmháil sin agus go mbeidh sé ina dteannta i gcúrsa a seachadta.”.
Mar a dhéileálfar le caillteanais.
97.—Leasaítear leis seo alt 114 den Acht Airgeadais, 1992, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Maidir le caillteanais, seachas na caillteanais sin dá dtagraítear i bhfo-alt (1), agus le haon ghanntanais táirgí inmháil faoi shocrú fionraí dleachta, dlífear dleacht máil a chur orthu de réir an ráta a bheidh i bhfeidhm an tráth a tharla na caillteanais nó na ganntanais sin, arna shuíomh chun sástachta oifigigh, nó an tráth a tháinig na caillteanais nó na ganntanais sin ar iúl oifigigh, agus beidh dleacht iníoctha láithreach agus déanfaidh an duine a bheidh údaraithe chun na táirgí inmháil sin a tháirgeadh, a phróiseáil, a shealbhú, a iompar, a sheachadadh nó a ghlacadh (de réir mar a bheidh) í a mhuirearú, a thobhach agus a íoc ar an modh forordaithe.”.
Cúnamh frithpháirteach ginearálta.
98.—Leasaítear leis seo Caibidil II de Chuid II den Acht Airgeadais, 1992, tríd an alt seo a leanas a chur isteach i ndiaidh alt 116:
“116A.—(1) San alt seo—
ciallaíonn ‘oifigeach údaraithe’ oifigeach a bheidh údaraithe i scríbhinn ag na Coimisinéirí chun críocha an ailt seo;
ciallaíonn ‘an Treoir ón gComhairle’ Treoir Uimh. 77/799/CEE an 19 Nollaig 1977 ón gComhairle1, arna leasú le Treoir Uimh. 79/1070/CEE an 6 Nollaig 1979 ón gComhairle2 agus le Treoir Uimh. 92/12/CEE an 25 Feabhra 1992 ón gComhairle3;
(2)(a) Féadfaidh na Coimisinéirí agus oifigigh údaraithe aon fhaisnéis i dtaobh dleachtanna máil, is gá a nochtadh amhlaidh de bhua na Treorach ón gComhairle, a nochtadh d'údaráis inniúla Ballstáit eile.
(b) Ní dhéanfaidh na Coimisinéirí ná oifigeach údaraithe aon fhaisnéis a nochtadh de bhun na Treorach ón gComhairle mura deimhin leo go bhfuil údaráis inniúla an Bhallstáit eile lena mbaineann faoi cheangal ag rialacha rúndachta i leith na faisnéise, nach lú déine ná na rialacha sin a bhaineann leis an bhfaisnéis sa Stát, nó go bhfuil geallta acu rialacha rúndachta den sórt sin a urramú.
(c) Ní cheadóidh aon ní san alt seo do na Coimisinéirí Ioncaim ná d'oifigeach údaraithe a údarú faisnéis a bheidh nochta de bhua na Treorach ón gComhairle d'údaráis inniúla Ballstáit eile a úsáid ar shlí seachas chun críocha cánachais nó chun imeachtaí dlí a éascú i leith mainneachtana dlíthe cánach an Stáit sin a chomhlíonadh.”.
Cúnamh frithpháirteach chun éilimh a ghnóthú.
99.—Leasaítear leis seo Caibidil II de Chuid II den Acht Airgeadais, 1992, tríd an alt seo a leanas a chur isteach i ndiaidh alt 116A (arna chur isteach leis an Acht seo)—
“116B.—(1)(a) San alt seo—
ciallaíonn ‘an Treoir ón gCoimisiún’ Treoir Uimh. 77/794/CEE an 4 Samhain 1977 ón gCoimisiún1;
ciallaíonn ‘an Treoir ón gComhairle’ Treoir Uimh. 76/308/CEE an 15 Márta 1976 ón gComhairle2, arna leasú le Treoir Uimh. 79/1071/CEE an 6 Nollaig 1979 ón gComhairle3 agus le Treoir Uimh. 92/12/CEE an 25 Feabhra 1992 ón gComhairle.
(b) Tá le focal nó abairt a úsáidtear san alt seo agus a úsáidtear freisin sa Treoir ón gComhairle nó sa Treoir ón gCoimisiún, mura léir a mhalairt a bheith ar intinn, an bhrí san alt seo atá leis nó léi sa Treoir ón gComhairle nó sa Treoir ón gCoimisiún, de réir mar a bheidh.
(2) Maidir leis an méid dleachta máil a bheidh sonraithe in aon iarraidh arna déanamh go cuí de bhun na Treorach ón gComhairle ag údarás i mBallstát eile chun aon mhéid a ghnóthú sa Stát a bheidh éilithe ag údarás den sórt sin de bhun éilimh dá dtagraítear in Airteagal 2 den Treoir ón gComhairle, beidh sé inghnóthaithe in aon chúirt dlínse inniúla ag an Aire Airgeadais agus, chun críocha an mhéid sin roimhe seo, measfar gurb é atá sa mhéid fiach a bheidh dlite don Aire sin, den duine ar ina aghaidh a dhéanann an t-údarás sin an t-éileamh, i leith dleachta nó cánach atá faoi chúram agus faoi bhainistí na gCoimisinéirí nó fiach conartha shimplí a bheidh dlite den duine sin don Aire sin, de réir mar is cuí.
(3) Beidh feidhm ag na rialacha atá leagtha síos—
(a) in Airteagail 4 go 12 agus 14 go 17 den Treoir ón gComhairle,
agus
(b) in Airteagail 2 go 21 den Treoir ón gCoimisiún,
i ndáil le héilimh i leith dleachta máil dá dtagraítear in Airteagal 2 den Treoir ón gComhairle a éireoidh i mBallstát eile agus is ábhar d'imeachtaí dlí a bheidh tionscanta faoin alt seo.
(4) In aon imeachtaí dlí a thionscnófar faoin alt seo, déanfar aon doiciméad a bheidh san fhoirm atá sonraithe in Iarscríbhinn III a ghabhann leis an Treoir ón gCoimisiún, agus a airbheartóidh a bheith fíordheimhnithe sa tslí atá sonraithe in Airteagal 11 den Treoir sin, a ghlacadh i bhfianaise gan cruthúnas ar aon séala nó síniú a bheidh air ná, maidir le haon duine a shínigh é, gurbh é an duine cuí é lena shíniú, agus beidh an doiciméad sin, go dtí go suífear a mhalairt, ina fhianaise leordhóthanach ar na fíorais a bheidh luaite ann.
(5)(a) Maidir le himeachtaí dlí a thionscnófar faoin alt seo chun aon suim a ghnóthú, déanfar iad a bhac má shásaíonn an cosantóir an chúirt go bhfuil imeachtaí dlí is iomchuí maidir lena dhliteanas i leith an éilimh, lena mbaineann na himeachtaí a thionscnófar amhlaidh, ar feitheamh nó ar tí a dtionscanta os comhair cúirte, binse nó comhlachta inniúil eile i mBallstát eile, ach féadfar aon bhac den sórt sin a bhaint mura ndéanfar na himeachtaí dlí sa Bhallstát sin a thabhairt ar aghaidh nó a thionscnamh faoi luas réasúnach.
(b) In aon imeachtaí dlí a thionscnófar faoin alt seo, is cosaint é don chosantóir a shuíomh go bhfuil breith chríochnaitheach ar an éileamh lena mbaineann na himeachtaí tugtha ina fhabhar ag cúirt, binse nó comhlacht dlínse inniúla eile i mBallstát eile, agus, i ndáil le haon chuid d'éileamh lena mbaineann na himeachtaí dlí sin, is cosaint é don chosantóir a shuíomh gur tugadh breith den sórt sin i ndáil leis an gcuid sin den éileamh.
(c) Ní ardófar aon cheist in aon imeachtaí dlí a thionscnófar faoin alt seo i dtaca le dliteanas an chosantóra i leith an éilimh lena mbaineann na himeachtaí ach amháin mar a fhoráiltear i mír (b) den fho-alt seo.
(d) Chun críocha an ailt seo, measfar imeachtaí dlí a bheith ar feitheamh fad is a fhéadfar achomharc a thionscnamh in aghaidh aon bhreithe sna himeachtaí agus, chun na gcríoch sin, measfar gur breith chríochnaitheach breith nach mbeidh aon ábhar achomhairc ina haghaidh nó a mbeidh ábhar achomhairc ina haghaidh laistigh de thréimhse a bheidh imithe in éag, gan achomharc a bheith tionscanta.”.
Leasú ar alt 87A (oibleagáid ceisteanna áirithe a fhreagairt, coinneáil agus gabháil) den Acht Airgeadais, 1995.
100.—Leasaítear leis seo alt 87A (a cuireadh isteach leis an Acht Airgeadais, 1997) den Acht Airgeadais, 1995, trí “féadfaidh an comhalta sin an duine a ghabháil gan bharántas” a chur in ionad “féadfaidh an t-oifigeach sin an duine a ghabháil gan bharántas” i mír (b) d'fho-alt (3).
Samplaí a thógáil agus anailísiú (custaim agus mál).
101.—(1) San alt seo—
ciallaíonn “gníomhaireacht” an tSaotharlann Stáit agus aon chomhlacht nó duine eile a bheidh ainmnithe ag an gCeimiceoir Stáit nó ag na Coimisinéirí chun críocha an ailt seo chun sampla a bheidh curtha ar aghaidh chuig an ngníomhaireacht sin a anailísiú, a thástáil nó a scrúdú;
ciallaíonn “na Coimisinéirí” na Coimisinéirí Ioncaim;
folaíonn “feidhmeanna” cumhachtaí agus dualgais;
ciallaíonn “oifigeach” oifigeach de chuid na gCoimisinéirí;
folaíonn “úinéir”, i ndáil le hearraí, duine atá i bhfeighil nó i seilbh na n-earraí;
ciallaíonn “forordaithe” forordaithe le rialacháin arna ndéanamh ag na Coimisinéirí faoi fho-alt (14);
ciallaíonn “taifead” taifead i bhfoirm inléite nó taifead is féidir a léamh i bhfoirm inléite;
ciallaíonn “an Ceimiceoir Stáit” ceann na Saotharlainne Stáit nó an duine a bheidh de thuras na huaire ag feidhmiú go cuí fheidhmeanna an Cheimiceora Stáit nó duine a bheidh ceaptha faoi fho-alt (11) chun feidhmeanna an Cheimiceora Stáit faoin alt seo a chomhall.
(2) Beidh feidhm ag an alt seo maidir le samplaí d'aon earraí a bheidh tógtha ag oifigeach faoi na dlíthe a bhaineann le custaim nó faoi na dlíthe a bhaineann le mál i gcás gur dóigh leis an oifigeach go bhféadfadh gur ghá, dá éis sin, go ndéanfadh gníomhaireacht aon cheann de na samplaí a anailísiú, a thástáil nó a scrúdú chun a chinneadh ar chóir aon imeachtaí a thionscnamh faoi na dlíthe sin nó, i gcás go mbeifear tar éis é sin a chinneadh, chun críche na n-imeachtaí sin.
(3) I gcás ina bhfuil feidhm ag fo-alt (2), déanfaidh an t-oifigeach—
(a) i gcás ina mbeidh an t-úinéir nó ionadaí an úinéara i láthair, a chur in iúl dó nó di cé na hearraí a bhfuil sé i gceist ag an oifigeach samplaí a thógáil ina leith, agus
(b) maidir leis na hearraí a bheidh i gceist, 2 shampla ar a laghad, más féidir, nó in aon chás eile aon sampla amháin díobh a thógáil, agus
(i) gach sampla díobh a shéalú, nó
(ii) i gcás iad a bheith pacáistithe cheana féin i gcoimeádán atá oiriúnach lena shéalú, an coimeádán ina bhfuil sé pacáistithe a shéalú, i ndáil le gach sampla den sórt sin, nó
(iii) más cuí é sna himthosca, gach sampla díobh a chur i gcoimeádán ar leithligh agus gach coimeádán díobh sin a shéalú.
(4) Déanfaidh an t-oifigeach lena mbaineann, roimh sampla nó coimeádán a shéalú faoi fho-alt (3)(b), a dheimhniú dó nó di féin go bhfuil an sampla nó an coimeádán (de réir mar a bheidh) i riocht oiriúnach i gcomhair séalú.
(5) Déanfar ceann amháin de na samplaí d'earraí lena mbaineann fo-alt (3)(b)—
(a) i gcás ina bhfuil feidhm ag fo-alt (3)(a) freisin, a thairiscint d'úinéir na n-earraí nó d'ionadaí an úinéara agus féadfaidh an duine sin an sampla a bheidh le tabhairt dó nó di a roghnú, agus
(b) in aon chás eile, a thabhairt d'úinéir na n-earraí, nó d'ionadaí an úinéara, ar iarraidh a bheith déanta—
(i) ag féachaint don chineál sampla atá ann, ar a n-áirítear é a bheith meatach ar shlí ar bith, laistigh de thréimhse réasúnach, nó
(ii) laistigh de 3 mhí,
ón uair a séalaíodh an sampla de réir fho-alt (3)(b), cibé acu is túisce a tharlaíonn, ach ní dhéanfar aon ní sa mhír seo a fhorléiriú mar ní a choisceann an sampla a thabhairt amhlaidh ar iarraidh a dhéanfar dá éis sin:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo i gcás ina mbaineann na samplaí le hearraí a mbeifear tar éis iad go léir a choinneáil nó a urghabháil faoi na dlíthe a bhaineann le custaim nó faoi na dlíthe a bhaineann le mál.
(6) I gcás ina gcinnfidh oifigeach go bhfuil sampla lena mbaineann fo-alt (3)(b) le hanailísiú, le tástáil nó le scrúdú ag gníomhaireacht de réir an ailt seo, déanfaidh oifigeach, a luaithe is indéanta, é a chur ar aghaidh nó a chur faoi deara go gcuirfear ar aghaidh é chuig gníomhaireacht.
(7) I gcás ina mbeidh sampla lena mbaineann an t-alt seo curtha ar aghaidh chuig an tSaotharlann Stáit lena anailísiú, lena thástáil nó lena scrúdú ag gníomhaireacht, féadfaidh an Ceimiceoir Stáit a chur faoi deara go ndéanfaidh—
(a) an tSaotharlann Stáit, nó
(b) gníomhaireacht a bheidh ainmnithe faoi fho-alt (10),
é a anailísiú, é a thástáil nó é a scrúdú, agus i gcás ina gcinnfidh an Ceimiceoir Stáit gur cóir feidhm a bheith ag mír (b) maidir le sampla, déanfaidh sé nó sí, a luaithe is indéanta, é a chur ar aghaidh nó a chur faoi deara go gcuirfear ar aghaidh é chuig an ngníomhaireacht sin.
(8) I gcás ina ndéanfar sampla a thógáil, a shéalú, a thairiscint don úinéir nó d'ionadaí an úinéara, a stóráil, a thabhairt don úinéir nó d'ionadaí an úinéara, nó ina ndéanfar é a chur ar aghaidh nó ina gcuirfear faoi deara é a chur ar aghaidh chuig gníomhaireacht ag oifigeach, coimeádfaidh gach oifigeach den sórt sin taifead air sin, mar aon le taifead ar aon ní eile a fhorordófar chun críche an fho-ailt seo.
(9) Déanfaidh gach gníomhaireacht lena mbaineann an t-alt seo, ar shampla a fháil, a sheiceáil an bhfuil séala air nó ar an gcoimeádán ina bhfuil sé, agus, má tá séala air, go bhfuil an séala slán, agus coimeádfaidh sí taifead scríofa air sin mar aon le taifead ar an bhfáil, ar an stóráil agus ar aon ní eile a fhorordófar chun críche an fho-ailt seo.
(10) Féadfaidh an Ceimiceoir Stáit agus na Coimisinéirí araon comhlacht nó duine amháin nó níos mó a ainmniú i scríbhinn chun críche an ailt seo chun sampla a bheidh curtha ar aghaidh chuig an gcomhlacht sin nó chuig an duine sin, nó aicme de shamplaí sonraithe nó samplaí i gcoitinne, a anailísiú, a thástáil nó a scrúdú, agus beidh gach comhlacht nó duine den sórt sin ina ghníomhaireacht chun críocha an ailt seo.
(11)(a) Gan dochar d'fheidhmiú a fheidhmeanna nó a feidhmeanna faoin alt seo ag an gCeimiceoir Stáit tráth ar bith, féadfaidh an Ceimiceoir Stáit duine amháin nó níos mó a bheidh fostaithe sa tSaotharlann Stáit a údarú i scríbhinn chun na feidhmeanna sin a chomhall, agus leanfaidh aon údarú den sórt sin go dtí go ndéanfaidh an Ceimiceoir Stáit de thuras na huaire é a chúlghairm nó go scoirfidh an duine a bheidh údaraithe amhlaidh de bheith fostaithe sa tSaotharlann Stáit.
(b) Maidir le feidhmeanna na gCoimisinéirí gníomhaireacht amháin nó níos mó a ainmniú chun críocha an ailt seo, féadfaidh aon oifigeach, a bheidh údaraithe go cuí i scríbhinn chun na feidhmeanna sin a chomhall, na feidhmeanna sin a fheidhmiú.
(12) Más rud é, in aon imeachtaí faoi na dlíthe a bhaineann le custaim nó faoi na dlíthe a bhaineann le mál, go dtabharfar doiciméad ar aird a airbheartaíonn—
(a) gur ainmniú i scríbhinn é faoi fho-alt (10) nó gur deimhniú é arna shíniú ag an gCeimiceoir Stáit, ag duine de na Coimisinéirí nó ag duine arna údarú faoi fhomhír (a) nó (b) d'fho-alt (11) á rá gur gníomhaireacht chun críocha an ailt seo comhlacht nó duine i leith sampla shonraithe, i leith aicme de shamplaí sonraithe nó i leith samplaí i gcoitinne (de réir mar a bheidh),
(b) gur údarú i scríbhinn é faoi mhír (a) nó (b) d'fho-alt (11) nó gur deimhniú é arna shíniú ag an gCeimiceoir Stáit nó ag Coimisinéir á rá go bhfuil duine údaraithe chun na feidhmeanna dá dtagraítear sa mhír (a) nó (b) sin, de réir mar is cuí, a chomhall,
(c) gur deimhniú é ón tSaotharlann Stáit nó ó ghníomhaireacht eile á dheimhniú—
(i) go bhfuair an ghníomhaireacht a bheidh i gceist an sampla nó an coimeádán lena mbaineann agus nach raibh a shéala briste nó nach raibh aon séala air,
(ii) go ndearnadh an sampla lena mbaineann a anailísiú, a thástáil nó a scrúdú, de réir mar a bheidh, agus
(iii) cad iad na tátail, na torthaí nó na fíorais atá le baint as an anailísiú, as an tástáil nó as an scrúdú sin, de réir mar a bheidh,
ansin, go dtí go suífear a mhalairt, beidh an doiciméad sin ina fhianaise leordhóthanach ar na fíorais a bheidh ráite ann gan cruthúnas ar aon síniú nó séala a bheidh air ná, maidir le haon duine a shínigh é, gur duine cuí é nó í lena shíniú nó leis an séala air a fhíordheimhniú.
(13) I gcás ina mbeidh doiciméad eisithe faoi fho-alt (12), toimhdeofar, go dtí go suífear a mhalairt, go ndearnadh forálacha fho-ailt (6) nó (7), nó iad araon, de réir mar is cuí, a chomhlíonadh i leith an tsampla lena mbaineann.
(14) Féadfaidh na Coimisinéirí rialacháin a dhéanamh chun éifeacht a thabhairt don alt seo.
(15) In aon imeachtaí faoi na dlíthe a bhaineann le custaim nó faoi na dlíthe a bhaineann le mál, ní dhéanfar aon ní san alt seo a fhorléiriú mar ní a choisceann fianaise a thabhairt ar aird go cuí, ar shlí seachas de réir na bhforálacha eile den alt seo, ar na nithe seo a leanas—
(a) sampla d'earraí a thógáil faoi na dlíthe sin, nó
(b) aon tátail, torthaí nó fíorais a bheidh bainte as aon anailísiú, tástáil nó scrúdú, de réir mar a bheidh, ar an sampla sin.
Samplaí a sheoladh ar aghaidh lena n-anailísiú.
102.—(1) San alt seo, tá le “gníomhaireacht”, “oifigeach”, “an Ceimiceoir Stáit” agus “na Coimisinéirí” an bhrí chéanna atá leo in alt 101.
(2) Más rud é, faoi na dlíthe a bhaineann le custaim nó faoi na dlíthe a bhaineann le mál, go dtógfaidh oifigeach sampla agus go gcinnfear é a sheoladh chuig gníomhaireacht lena anailísiú, lena thástáil nó lena scrúdú, agus i gcás nach bhfuil feidhm ag forálacha alt 101, féadfaidh oifigeach nó an Ceimiceoir Stáit é a chur ar aghaidh nó a chur faoi deara é a chur ar aghaidh chuig an ngníomhaireacht sin.
Imeachtaí a thionscnamh faoi na hAchtanna Custam, etc.
103.—D'ainneoin aon ní dá mhalairt sna hAchtanna Custam nó in áit eile, ní bheidh gá le hordú ó na Coimisinéirí Ioncaim chun go dtosóidh imeachtaí nó go leanfar d'imeachtaí faoi na hAchtanna sin.
1IO Uimh. L336 an 27 Nollaig 1977, lch. 15
2IO Uimh. L331 an 27 Nollaig 1979, lch.8
3IO Uimh. L76 an 23 Márta 1992, lch.1
1IO Uimh. L333 an 24 Nollaig 1977, lch. 11
CUID 3
Cáin Bhreisluacha
Léiriú (Cuid 3).
104.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972;
ciallaíonn “Acht 1992” an tAcht Airgeadais, 1992;
ciallaíonn “Acht 1997” an tAcht Airgeadais, 1997.
Leasú ar alt 3 (soláthar earraí) den Phríomh-Acht.
105.—Leasaítear leis seo alt 3 den Phríomh-Acht, i bhfo-alt (1), tríd an mír seo a leanas a chur in ionad mhír (f)—
“(f) duine inchánach do leithreasú earraí chun aon chríche seachas críoch a ghnó nó duine inchánach do dhiúscairt earraí saor ó tháille i gcás—
(i) an cháin ab inmhuirearaithe i ndáil leis na hearraí sin—
(I) ar iad a cheannach, a fháil laistigh den Chomhphobal nó a allmhairiú ag an duine inchánach, nó
(II) ar iad a fhorbairt, a dhéanamh, a chóimeáil, a mhonarú, a tháirgeadh, a asbhaint nó a úsáid faoi mhír (e),
de réir mar a bheidh, a bheith inasbhainte go hiomlán nó go páirteach faoi alt 12, nó
(ii) gur aistríodh úinéireacht na n-earraí chuig an duine inchánach le linn gnó nó cuid de ghnó a aistriú agus gur measadh nár sholáthar earraí de réir fho-alt (5)(b) an t-aistriú úinéireachta sin, agus”.
Leasú ar alt 4 (forálacha speisialta maidir le hearraí do-chorraithe a sholáthar) den Phríomh-Acht.
106.—Leasaítear leis seo alt 4 den Phríomh-Acht trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (8) (a cuireadh isteach le hAcht 1997):
“(9) I gcás diúscairt leasa in earraí do-chorraithe a bheith inmhuirearaithe i leith cánach agus i gcás nár forbraíodh na hearraí ó dháta diúscartha an leasa sin (dá ngairtear ‘an leas inchánach’ ina dhiaidh seo san fho-alt seo), measfar, chun críocha an Achta seo, gur soláthar earraí do-chorraithe a bhfuil feidhm ag fo-alt (6) ina leith aon diúscairt leasa sna hearraí sin tar éis an dáta sin ag duine seachas an duine a fuair an leas inchánach.
(10)(a) I gcás diúscairt leasa in earraí do-chorraithe a bheith inmhuirearaithe i leith cánach agus go bhfuil d'oibleagáid ar an duine a fhaigheann an leas sin cíos a íoc le duine eile (dá ngairtear ‘an tiarna talún’ ina dhiaidh seo san fho-alt seo) faoi na téarmaí agus na coinníollacha atá leagtha síos maidir leis an leas sin, ansin—
(i) measfar, d'ainneoin fhorálacha alt 8, nach duine inchánach an tiarna talún i leith idirbheart i ndáil leis na hearraí do-chorraithe sin seachas—
(I) soláthairtí de na hearraí do-chorraithe sin a bhfuil cáin inmhuirearaithe orthu de réir fhorálacha an ailt seo, nó
(II) soláthairtí earraí nó seirbhísí eile arna ndéanamh ag an tiarna talún ar chomaoin, nó
(III) caiteachais iarligin i leith an leasa sin,
(ii) ní bheidh an tiarna talún i dteideal cáin a asbhaint i leith idirbheart i ndáil leis na hearraí do-chorraithe sin seachas—
(I) soláthairtí de na hearraí do-chorraithe sin a bhfuil cáin inmhuirearaithe orthu de réir fhorálacha an ailt seo seachas fo-alt (4), nó
(II) soláthairtí earraí nó seirbhísí eile arna ndéanamh ag an tiarna talún ar chomaoin, nó
(III) caiteachais iarligin i leith an leasa sin,
(iii) measfar, i gcás nach é an tiarna talún sin an duine a rinne an leas a dhiúscairt, gur duine inchánach an tiarna talún i leith caiteachas iarligin i ndáil leis an leas sin agus beidh an tiarna talún, i ndáil leis na caiteachais iarligin sin, i dteideal cáin a asbhaint, de réir alt 12, amhail is gur chun críocha sholáthairtí inchánach an tiarna talún na caiteachais iarligin sin.
(b) Chun críocha an fho-ailt seo is éard iad caiteachais iarligin i ndáil le leas in earraí do-chorraithe caiteachais arna dtabhú ag an tiarna talún—
(i) le linn seirbhísí a chur i gcrích a bhfuil sé d'oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach ach ní fholaíonn sé idirbhearta nach bhfuil an oibleagáid chun iad a chomhlíonadh le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin, nó
(ii) a bhaineann go díreach le bailiú cíosa a eascraíonn faoin gconradh dá dtagraítear i bhfomhír (i), nó
(iii) a bhaineann go díreach le hathbhreithniú ar chíos i gcás go ndéantar socrú i dtéarmaí agus coinníollacha an chonartha dá dtagraítear i bhfomhír (i) maidir le hathbhreithniú den sórt sin, nó
(iv) a bhaineann go díreach le feidhmiú rogha chun an leas a fhadú nó chun clásal scoir a fheidhmiú i ndáil leis an leas sin i gcás go ndéantar socrú i dtéarmaí agus coinníollacha an chonartha dá dtagraítear i bhfomhír (i) maidir le rogha den sórt sin nó le clásal scoir den sórt sin,
ach ní fholaíonn siad aon chaiteachais a bhaineann le hearraí nó le seirbhísí den chineál a shonraítear in alt 12(3).”.
Leasú ar alt 5 (seirbhísí a sholáthar) den Phríomh-Acht.
107.—Leasaítear leis seo alt 5 den Phríomh-Acht—
(a) i bhfo-alt (6)—
(i) trí “, nó cárta teileafóin mar a mhínítear i bhfo-alt (6A),” a chur isteach i ndiaidh “seirbhís teileachumarsáide” i mír (dd) (a cuireadh isteach le hAcht 1997),
(ii) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (dd):
“(ddd) Measfar, chun críocha an Achta seo, gurb é an Stát an áit a soláthraítear seirbhís teileachumarsáide, nó cárta teileafóin mar a mhínítear i bhfo-alt (6A), nuair is duine inchánach a sholáthraíonn an tseirbhís sin ó bhunaíocht sa Stát agus nuair a fhaigheann duine í, seachas chun críche gnó, is duine ar lasmuigh den Chomhphobal atá a ghnáth-áit chónaithe, agus nuair is sa Stát a úsáidtear agus a theachtar go héifeachtach í.”,
(iii) trí “cé is moite den soláthar seirbhísí dá dtagraítear in míreanna (ddd) agus (ee) sna himthosca a shonraítear sna míreanna sin faoi seach agus” a chur isteach i ndiaidh “a shonraítear sa Cheathrú Sceideal” i mír (e) (a cuireadh isteach leis an Acht Airgeadais, 1986), agus
(iv) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e):
“(ee) Measfar, chun críocha an Achta seo, gurb é an Stát an áit a soláthraítear seirbhísí den tuairisc a shonraítear i mír (v) den Cheathrú Sceideal, nuair a sholáthraíonn duine na seirbhísí sin i gcúrsa nó ag bisiú gnó atá bunaithe sa Stát agus nuair a fhaigheann duine iad, seachas chun críche gnó, is duine ar lasmuigh den Chomhphobal atá a ghnáth-áit chónaithe, agus nuair is sa Stát a úsáidtear agus a theachtar go héifeachtach iad.”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A)(a) Faoi réir mhír (b), i gcás soláthar cárta teileafóin a bheith inchánach laistigh den Stát agus go n-úsáidtear an cárta teileafóin sin dá éis sin lasmuigh den Chomhphobal chun rochtain a fháil ar sheirbhís teileachumarsáide, measfar an áit a soláthraítear an tseirbhís teileachumarsáide sin a bheith lasmuigh den Chomhphobal agus beidh soláthróir an chárta teileafóin sin i dteideal, sa tréimhse inchánach ar lena linn a fhaigheann an soláthróir sin cruthúnas gur úsáideadh an cárta teileafóin sin amhlaidh lasmuigh den Chomhphobal, laghdú a fháil ar an gcáin is iníoctha ag an soláthróir sin i leith sholáthar an chárta teileafóin sin, ar laghdú é de mhéid a ríomhfar de réir mhír (c).
(b) I gcás soláthar cárta teileafóin a bheith inchánach laistigh den Stát agus gurb é an duine a dhlíonn an cháin a íoc ar an soláthar sin duine dá dtagraítear in alt 8(2)(a)—
(i) nach bhfuil i dteideal laghdú a fháil, de réir alt 12, ar an gcáin go léir is inmhuirearaithe i leith an tsoláthair sin, nó
(ii) atá i dteideal laghdú a fháil, de réir alt 12, ar an gcáin is inmhuirearaithe i leith an tsoláthair sin de bhrí go bhfuarthas an cárta sin chun críocha athdhíola,
agus go n-úsáidfear an cárta teileafóin sin dá éis sin lasmuigh den Chomhphobal chun rochtain a fháil ar sheirbhís teileachumarsáide, measfar an áit a soláthraítear an tseirbhís teileachumarsáide sin a bheith lasmuigh den Chomhphobal agus beidh an duine atá inchánach i leith sholáthar an chárta teileafóin sin i dteideal, sa tréimhse inchánach ar lena linn a fhaigheann an duine sin cruthúnas gur úsáideadh an cárta teileafóin sin amhlaidh lasmuigh den Chomhphobal, laghdú a fháil ar an gcáin is iníoctha i leith an tsoláthair sin den chárta teileafóin sin, a mhéid a úsáideadh an cárta teileafóin sin amhlaidh.
(c) Chun críocha an fho-ailt seo déanfar méid an laghdaithe dá dtagraítear i mír (a) a ríomh mar seo a leanas:
(A-B) × | C ______ |
C + 100 |
i gcás—
gurb é A an praghas, lena n-áirítear cáin, a ghearr an soláthróir ar an gcuid sin den cheart sa chárta teileafóin a caitheadh le linn rochtain a fháil ar an tseirbhís teileachumarsáide a measadh a bheith á soláthar lasmuigh den Chomhphobal,
gurb é B an praghas, lena n-áirítear cáin, a gearradh ar an soláthróir ar an gcuid sin den cheart sa chárta teileafóin a caitheadh le linn rochtain a fháil ar an tseirbhís teileachumarsáide a measadh a bheith á soláthar lasmuigh den Chomhphobal, agus
gurb é C an ráta faoin gcéad cánach ab inmhuirearaithe ar sholáthar an chárta teileafóin tráth an tsoláthair sin ag an soláthróir sin.
(d) I gcás go n-úsáidtear cárta teileafóin chun rochtain a fháil ar sheirbhís teileachumarsáide, tabharfar neamhaird, chun críocha alt 10(2), ar luach an chárta teileafóin a úsáidtear amhlaidh.
(e) San fho-alt seo, ciallaíonn ‘cárta teileafóin’ cárta nó modh seachas airgead a thugann ceart chun rochtain a fháil ar sheirbhís teileachumarsáide agus dá bhfuil an soláthróir, nuair a sholáthraítear an cárta nó an modh eile do dhuine seachas chun críocha athdhíola, i dteideal comaoine i leith an tsoláthair agus nach bhfuil úsáidire an chárta nó an mhodha eile sin faoi dhliteanas maidir le haon mhuirear breise i leith fháil na seirbhíse teileachumarsáide a bhfaightear rochtain uirthi leis an gcárta nó leis an modh eile sin.”.
Leasú ar alt 8 (daoine inchánach) den Phríomh-Acht.
108.—Leasaítear leis seo alt 8 den Phríomh-Acht, i bhfo-alt (3)—
(a) i mír (a):
(i) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (i):
“(ia) earraí arb éard iad seamhan beostoic, nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £40,000 agus, le linn an chomaoin iomlán sin a bheith á ríomh, tabharfar neamhaird ar sholáthairtí seamhain beostoic—
(I) d'aon fheirmeoir eile atá ceadúnaithe mar ionad inseamhnaithe shaorga de réir fhorálacha an Achta Beodhíle (Intseamhnú Saorga), 1947, nó
(II) do dhuine inchánach a bhfeidhmíonn an feirmeoir sin rialú air,
nó”,
(ii) trí “seirbhísí a shonraítear i bhfomhír (i) agus earraí den chineál a shonraítear i bhfomhír (ia) nó earraí den chineál a shonraítear i bhfomhír (ii), nó iad araon, arna soláthar sna himthosca a leagtar amach san fhomhír sin” a chur in ionad “seirbhísí agus earraí a shonraítear i bhfomhír (i) agus (ii)” i bhfomhír (iii) (a cuireadh isteach le hAcht 1997),
(iii) trí “nó” a chur isteach i ndeireadh fhomhír (iii), agus
(iv) tríd an méid seo a leanas a chur isteach i ndiaidh fhomhír (iii):
“(iv) earraí den chineál a shonraítear i bhfomhír (ia) agus earraí den chineál a shonraítear i bhfomhír (ii) arna soláthar sna himthosca a leagtar amach san fhomhír sin, nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £40,000,”,
(b) i bhfomhír (ia) (a cuireadh isteach le hAcht 1997) den choinníoll a ghabhann leis, trí “, (a)(ia)” a chur isteach i ndiaidh “mír (a)(i)”.
Leasú ar alt 10 (an méid ar ar inmhuirearaithe cáin) den Phríomh-Acht.
109.—Leasaítear leis seo alt 10 den Phríomh-Acht, i bhfo-alt (6), trí “, seachas seirbhísí teileachumarsáide,” a chur isteach i ndiaidh “earraí nó seirbhísí”.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
110.—Leasaítear leis seo alt 11 den Phríomh-Acht, i bhfo-alt (1) (a cuireadh isteach le hAcht 1992), trí “3.6 faoin gcéad” a chur in ionad “3.3 faoin gcéad” (a cuireadh isteach le hAcht 1997) i mír (f).
Leasú ar alt 12 (asbhaint i leith cáin a iompraíodh nó a íocadh) den Phríomh-Acht.
111.—Leasaítear leis seo alt 12 den Phríomh-Acht—
(a) trí “, seachas seirbhísí arb éard iad fruiliú mótarfheithiclí (mar a mhínítear i bhfo-alt (3)(b)) lena n-úsáid sa Stát,” a chur isteach i ndiaidh “lasmuigh den Stát” i bhfo-alt (1)(b)(iii), agus
(b) trí “ailt 20(1A) agus 20(5)” a chur in ionad “alt 20(1A)” i bhfo-alt (2).
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothromráta) den Phríomh-Acht.
112.—Leasaítear leis seo alt 12A (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978) den Phríomh-Acht, i bhfo-alt (1), trí “3.6 faoin gcéad” a chur in ionad “3.3 faoin gcéad” (a cuireadh isteach le hAcht 1997).
Leasú ar alt 13 (loghadh cánach ar earraí a onnmhairítear, etc.) den Phríomh-Acht.
113.—Leasaítear leis seo alt 13 den Phríomh-Acht, i bhfo-alt (3)(c), trí “nó i leith mótarfheithiclí (mar a mhínítear in alt 12(3)(b))” a chur in ionad “nó i leith modhanna iompair”.
Leasú ar alt 20 (aisíoc cánach) den Phríomh-Acht.
114.—Leasaítear leis seo alt 20 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4)(a) I ndáil le haon tréimhse inchánach dar críoch roimh an 1ú lá de Bhealtaine, 1998, ní dhéanfar, faoi réir mhír (b), aon aisíoc faoin alt seo ná faoi aon fhoráil eile den Acht seo ná faoi rialacháin mura ndéanfar éileamh ar an aisíoc sin laistigh den tréimhse deich mbliana ó dheireadh na tréimhse inchánach lena mbaineann an t-éileamh.
(b) I ndáil le haon tréimhse inchánach dar tosach an 1ú lá de Bhealtaine, 1998, nó dá éis, agus an 1ú lá de Bhealtaine, 1999, nó dá éis, i ndáil le haon tréimhse inchánach eile, ní dhéanfar aon aisíoc faoin alt seo ná faoi aon fhoráil eile den Acht seo ná faoi rialacháin mura ndéanfar éileamh ar an aisíoc sin laistigh den tréimhse sé bliana ó dheireadh na tréimhse inchánach lena mbaineann an t-éileamh sin.”,
agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5) (a cuireadh isteach le hAcht 1992):
“(5)(a) Más rud é, mar gheall ar thoimhde iomrallach in oibriú na cánach, cibé acu is duine inchánach, aon duine eile nó na Coimisinéirí Ioncaim a rinne an toimhde iomrallach sin, go dtugann duine cuntas i méid cánach nach raibh an duine sin cuntasach go cuí ann, dá ngairtear an ‘méid ró-íoctha’ina dhiaidh seo san fho-alt seo, féadfaidh an duine sin aisíoc den mhéid ró-íoctha a éileamh agus déanfaidh na Coimisinéirí Ioncaim, faoi réir fhorálacha an fho-ailt seo, an méid ró-íoctha a aisíoc leis an éilitheoir mura mbeadh de thoradh ar an aisíoc sin go ndéanfaí an t-éilitheoir a shaibhriú go míchóir.
(b) Ciallaíonn saibhriú míchóir an éilitheora chun críocha an ailt seo méid ró-íoctha nó aon chuid de mhéid ró-íoctha a aisíoc leis an éilitheoir in imthosca inar aistrigh an t-éilitheoir, ar chúiseanna praiticiúla, costas an mhéid ró-íoctha sin nó cuid de chuig daoine eile sa phraghas a ghearr an t-éilitheoir ar earraí nó seirbhísí a sholáthair an t-éilitheoir.
(c) Más rud é, i ndáil le haon éileamh faoi mhír (a), go mbeidh na Coimisinéirí Ioncaim tar éis méid den mhéid ró-íoctha a éilítear faoi mhír (a) a choinneáil siar de bhrí go mbeadh de thoradh air go ndéanfaí an t-éilitheoir a shaibhriú go míchóir, déanfaidh na Coimisinéirí Ioncaim, d'ainneoin fhorálacha mhír (a), an méid a chainníochtaítear ag mír (d)(iii) agus a chúiteodh an t-éilitheoir go cuí in aon chaillteanas brabús mar gheall ar an toimhde iomrallach a rinneadh in oibriú na cánach a aisíoc leis an éilitheoir as an méid a coinníodh siar, i gcás gur deimhin leis na Coimisinéirí Ioncaim gur comhlíonadh na coinníollacha i mír (d).
(d) Is iad na coinníollacha dá dtagraítear i mír (c) nach mór don éilitheoir—
(i) a shuíomh, bunaithe ar anailísiú eacnamaíoch a chuireann leaisteachas praghais éilimh na n-earraí nó na seirbhísí a sholáthraíonn an t-éilitheoir i gcuntas, gur bhain caillteanas láimhdeachais do ghnó an éilitheora mar gheall ar an toimhde iomrallach a rinneadh in oibriú na cánach,
(ii) méid an chaillteanais sin a chainníochtú,
(iii) méid chaillteanas bhrabús an éilitheora de bharr an chaillteanais láimhdeachais sin a chainníochtú.
(e) Más rud é, i ndáil le haon éileamh faoi mhír (a), go mbeidh na Coimisinéirí Ioncaim tar éis méid den mhéid ró-íoctha a éilítear faoi mhír (a) a choinneáil siar de bhrí go mbeadh de thoradh air go ndéanfaí an t-éilitheoir a shaibhriú go míchóir, aisíocfaidh na Coimisinéirí Ioncaim leis an éilitheoir, d'ainneoin fhorálacha mhír (a), an chuid sin den mhéid a coinníodh siar a gheall an t-éilitheoir a aisíoc leis na daoine ar aistríodh costas an mhéid ró-íoctha chucu i gcás gur deimhin leo go bhfuil socruithe leordhóthanacha déanta ag an éilitheoir chun na daoine sin a aithint agus chun aisíoc a dhéanamh leo.
(f) Más rud é go bhfaigheann éilitheoir aisíoc de réir mhír (e) agus go mainníonn sé aisíoc a dhéanamh leis na daoine lena mbaineann faoin tríochadú lá, ar a dhéanaí, tar éis do na Coimisinéirí Ioncaim an t-aisíoc sin a íoc, ansin déileálfar le haon mhéid nach bhfuil aisíoctha amhlaidh, chun críocha an Achta seo, ionann is dá mba cháin é a bhí dlite den éilitheoir don tréimhse inchánach ina bhfuil an lá sin.”.
Leasú ar alt 30 (teorainneacha ama) den Phríomh-Acht.
115.—Leasaítear leis seo alt 30 den Phríomh-Acht, i bhfo-alt (4), trí na míreanna seo a leanas a chur in ionad mhír (a):
“(a)(i) I ndáil le haon tréimhse inchánach dar críoch roimh an 1ú lá de Bhealtaine, 1998, féadfar, faoi réir fhomhír (ii), meastachán cánach nó measúnacht chánach faoi alt 22 nó 23 a dhéanamh aon tráth nach déanaí ná deich mbliana tar éis dheireadh na tréimhse inchánach lena mbaineann an meastachán nó an mheasúnacht nó, i gcás arb éard atá sa tréimhse a ndéantar an meastachán nó an mheasúnacht ina leith dhá thréimhse inchánach nó níos mó, tar éis dheireadh na tréimhse inchánach is luaithe a áirítear sa tréimhse sin.
(ii) I ndáil le haon tréimhse inchánach dar tosach an 1ú lá de Bhealtaine, 1998, nó dá éis, agus an 1ú lá de Bhealtaine, 1999, nó dá éis, i ndáil le haon tréimhse inchánach eile, féadfar meastachán cánach nó measúnacht chánach faoi alt 22 nó 23 a dhéanamh aon tráth nach déanaí ná sé bliana tar éis dheireadh na tréimhse inchánach lena mbaineann an meastachán nó an mheasúnacht nó, i gcás arb éard atá sa tréimhse a ndéantar an meastachán nó an mheasúnacht ina leith dhá thréimhse inchánach nó níos mó, tar éis dheireadh na tréimhse inchánach is luaithe a áirítear sa tréimhse sin.
(aa) D'ainneoin mhíreanna (a)(i) agus (a)(ii), i gcás aon chineál calaoise nó faillí i dtaca nó i ndáil le cáin a bheith déanta ag aon duine nó thar ceann aon duine, féadfar meastachán nó measúnacht mar a dúradh a dhéanamh aon tráth d'aon tréimhse a gcaillfeadh an Státchiste cáin ina leith murach sin, de dheasca na calaoise nó na faillí.”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
116.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (vb) (a cuireadh isteach leis an Acht Airgeadais, 1993):
“(vc) soláthar seirbhísí loingseoireachta ag Údarás Eitlíochta na hÉireann chun freastal do riachtanais aerárthaí a úsáideann gnóthas iompair a oibríonn ar luaíocht ar chonairí idirnáisiúnta go príomha;”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (xva) (a cuireadh isteach leis an Acht Airgeadais, 1982):
“(xva) leabhair agus leabhráin chlóite lena n-áirítear atlais ach gan na nithe seo a leanas a áireamh—
(a) nuachtáin, tréimhseacháin, bróisiúir, catalóga agus cláir,
(b) leabhair stáiseanóireachta, leabhair seiceanna agus a leithéidí,
(c) dialanna, eagraitheoirí, bliainirisí, beartaitheoirí agus a leithéidí arb éard atá in 25 faoin gcéad nó níos mó d'achar iomlán a gcuid leathanach spásanna bána chun faisnéis a thaifeadadh,
(d) albaim agus a leithéidí, agus
(e) leabhair stampaí, leabhair ticéad nó leabhair cúpón.”.
Leasú ar an Séú Sceideal a ghabhann leis an bPríomh-Acht.
117.—Leasaítear leis seo an Séú Sceideal (a cuireadh isteach le hAcht 1992) a ghabhann leis an bPríomh-Acht—
(a) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír
(xia) (a cuireadh isteach le hAcht 1997):
“(xib) seirbhísí inseamhnaithe ainmhithe;
(xic) seamhan beostoic;
(xid) éanlaith bheo agus ostraisí beo;”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (xii):
“(xii) ábhar clóite arb éard é:
(a) nuachtáin agus tréimhseacháin;
(b) bróisiúir, bileoigíní agus cláir;
(c) catalóga, lena n-áirítear eolairí agus ábhar clóite dá samhail;
(d) léarscáileanna, cairteacha hidreagrafacha agus cairteacha dá samhail;
(e) ceol clóite seachas i bhfoirm leabhair nó leabhráin;
ach gan na nithe seo a leanas a áireamh:
(i) ábhar clóite eile ar fógraíocht atá ann go hiomlán nó go substaintiúil,
(ii) na hearraí a shonraítear i bhfomhíreanna (b) go (e) de mhír (xva) den Dara Sceideal, agus
(iii) aon ábhar clóite eile;”.
CUID 4
Dleachtanna Stampa
Leasú ar alt 54 (meaning of “conveyance on sale”) den Stamp Act, 1891.
118.—Leasaítear leis seo alt 54 den Stamp Act, 1891, trí “upon the sale or compulsory acquisition thereof” a chur in ionad “upon the sale thereof”.
Leasú ar alt 59 (certain contracts to be chargeable as conveyances on sale) den Stamp Act, 1891.
119.—(1) Leasaítear leis seo alt 59 den Stamp Act, 1891, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) In subsection (1) ‘stock, or marketable securities’ does not include a share warrant issued in accordance with the provisions of section 88 of the Companies Act, 1963.”.
(2) Beidh feidhm ag an alt seo maidir le conarthaí nó comhaontuithe chun scairbharántais a dhíol arna ndéanamh an 4ú lá de Mhárta, 1998, nó dá éis.
Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891.
120.—Leasaítear leis seo an ceannteideal “BILL OF EXCHANGE or PROMISSORY NOTE” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891—
(a) tríd an méid seo a leanas a chur in ionad “drawn in the State ... ... ... ... ... ... | 7p”: |
of the following: | |
“Where drawn on an account in the State ... | 7p |
In any other case: | |
Where drawn or made in the State ... | 7p”; |
agus | |
(b) trí na díolúintí seo a leanas a chur isteach:
“(10) Direct debits and standing orders.
(11) Bill drawn on an account outside the State.”.
Leasú ar alt 92 (tobhach ar phréimheanna árachais áirithe) den Acht Airgeadais, 1982.
121.—(1) Leasaítear leis seo alt 92 den Acht Airgeadais, 1982, i bhfo-alt (1), trí “aicmí I, II, III, IV, V, VI, VII, VIII agus IX” a chur in ionad “aicme VII” i mír (c) den mhíniú ar “méid eisiata”.
(2) Aisghairtear leis seo fo-alt (8) (a cuireadh isteach leis an Acht Airgeadais, 1984) d'alt 92 den Acht Airgeadais, 1982.
Leasú ar alt 203 (dleacht stampa i leith cártaí airgid) den Acht Airgeadais, 1992.
122.—Leasaítear leis seo alt 203 den Acht Airgeadais, 1992, i bhfo-alt (2):
(a) trí “mír (a), (b) nó (c), nó” a chur in ionad “mír (a), (b) nó (c),” i bhfomhír (B) de mhír (II) den choinníoll, agus
(b) tríd an mír seo a leanas a chur isteach sa choinníoll i ndiaidh mhír (II):
“(III) más cárta airgid é in ionad cárta airgid atá san áireamh cheana féin sa ráiteas iomchuí,”.
Leasú ar alt 107 (faoiseamh do bhallghnólachtaí) den Acht Airgeadais, 1996.
123.—(1) Leasaítear leis seo alt 107 den Acht Airgeadais, 1996, i bhfo-alt (1), tríd an gcoinníoll seo a leanas a chur in ionad an choinníll a ghabhann leis an bhfo-alt sin:
“Ar choinníoll:
(a) más rud é agus a mhéid nach n-aistreoidh an ballghnólacht na hurrúis sin chuig ceannaitheoir bona fide roimh dheireadh na tréimhse míosa ó dháta an aistrithe, dá ngairtear ‘an tréimhse shonraithe’ anseo ina dhiaidh seo san alt seo, go n-íocfaidh an ballghnólacht leis na Coimisinéirí, laistigh de 14 lá tar éis dheireadh na tréimhse sonraithe, an méid dleachta ad valorem ab inmhuirearaithe ar an aistriú dá mba rud é nár achtaíodh an t-alt seo;
(b) go bhféadfaidh an ballghnólacht, i ndáil le haon díolachán den sórt sin nach déanaí a dháta críochnaithe ná 30 lá ó dháta an chonartha i gcomhair díolacháin agus roimh dháta an chonartha, a roghnú go ndéanfar an dáta críochnaithe sin a áireamh mar dháta an dara haistriú a luaitear, dá dtagraítear i mír (a), agus, sa chás sin, measfar, chun críocha mhír (a), gurb é an dáta críochnaithe sin dáta an dara haistriú sin a luaitear.”.
(2) Beidh éifeacht leis an alt seo maidir le hionstraimí a fhorghníomhófar ar dháta rite an Achta seo nó dá éis de bhun conarthaí i gcomhair díolacháin a dhéanfar ar dháta rite an Achta seo nó dá éis.
Ús ar dhleacht stampa neamhíoctha nó ró-íoctha.
124.—(1) (a) Tá feidhm ag an bhfo-alt seo maidir leis na hailt seo a leanas—
(i) alt 15(1) (a cuireadh isteach leis an Acht Airgeadais, 1991) den Stamp Act, 1891,
(ii) alt 69(2) (a cuireadh isteach leis an Acht Airgeadais, 1979) den Acht Airgeadais, 1973,
(iii) ailt 16(6) agus 17 (5) (b) den Acht Airgeadais (Uimh. 2), 1981,
(iv) ailt 91(6) agus 92 (6) den Acht Airgeadais, 1982,
(v) alt 90(6) den Acht Airgeadais, 1983,
(vi) alt 97(6) den Acht Airgeadais, 1984,
(vii) alt 55(6) den Acht Airgeadais, 1985,
(viii) ailt 92(6) agus 93(6) den Acht Airgeadais, 1986,
(ix) alt 48(6) den Acht Airgeadais, 1987,
(x) alt 64(6) den Acht Airgeadais, 1988,
(xi) alt 64(6) den Acht Airgeadais, 1989,
(xii) ailt 108(6), 109 (5) agus 113 (4) den Acht Airgeadais, 1990,
(xiii) alt 89(6) den Acht Airgeadais, 1991,
(xiv) ailt 200(6) agus 203(6) den Acht Airgeadais, 1992,
(xv) alt 112(6) den Acht Airgeadais, 1994,
(xvi) ailt 142(6) agus 150 (3) den Acht Airgeadais, 1995, agus
(xvii) alt 107(2) den Acht Airgeadais, 1996.
(b) Más rud é go mbeidh aon ús lena mbaineann an fo-alt seo inmhuirearaithe, d'aon tréimhse a thosaíonn ar dháta rite an Achta seo nó dá éis, i leith dleachta stampa a dhlífear a íoc roimh an dáta sin, ar an dáta sin nó dá éis, beidh an t-ús sin inmhuirearaithe de réir 1 faoin gcéad in aghaidh gach míosa nó gach cuid de mhí i gcás úis ab inmhuirearaithe, murach an mhír seo, de réir 1.25 faoin gcéad in aghaidh gach míosa nó gach cuid de mhí, nó de réir 15 faoin gcéad sa bhliain, de réir mar a bheidh, a shonraítear sna hailt sin agus beidh éifeacht leis na hailt sin amhail is dá ndéanfaí an ráta 1 faoin gcéad in aghaidh gach míosa nó gach cuid de mhí a chur in ionad an ráta a shonraítear amhlaidh.
(2) Maidir le haon mhí, nó cuid de mhí, a thosaíonn ar dháta rite an Achta seo nó dá éis, leasaítear leis seo alt 69 den Acht Airgeadais, 1973, trí “6 faoin gcéad sa bhliain” a chur in ionad “9 faoin gcéad sa bhliain” i mír (ii) den dara coinníoll a ghabhann le fo-alt (1).
(3) Maidir le haon mhí, nó cuid de mhí, a thosaíonn ar dháta rite an Achta seo nó dá éis, leasaítear leis seo alt 112 den Acht Airgeadais, 1990—
(a) i bhfo-alt (3)(b) trí “0.5 faoin gcéad” a chur in ionad “aon faoin gcéad”, agus
(b) i bhfo-alt (6) trí “0.5 faoin gcéad” a chur in ionad “aon faoin gcéad”.
Aisghairm (Cuid 4).
125.—Aisghairtear leis seo gach achtachán a luaitear i gcolún (2) de Sceideal 8 a ghabhann leis an Acht seo a mhéid a shonraítear os coinne an lua sin i gcolún (3) den Sceideal sin.
CUID 5
Cáin Fháltas Caipitiúil
Leasú ar alt 117 (margadhluach measta teaghaisí áirithe a laghdú) den Acht Airgeadais, 1991.
126.—(1) Leasaítear leis seo an tAcht Airgeadais, 1991, tríd an alt seo a leanas a chur in ionad alt 117:
“117.—(1) A mhéid is teach nó an chuid iomchuí de theach í oidhreacht—
(a) ar dháta na hoidhreachta, agus
(b) ar an dáta luachála,
agus go nglacann comharba í arb amhlaidh dó nó di, ar dháta na hoidhreachta, gur dírshinsear, dírshliochtach (seachas leanbh, nó leanbh mionaoiseach linbh éagtha), deartháir nó deirfiúr, nó leanbh dearthár nó deirféar, leis an diúscróir é nó í, agus
(i) a chónaigh leis an diúscróir sa teach nó, i gcás an teach sin a bheith curtha go díreach nó go neamhdhíreach in ionad maoine eile, sa teach sin agus sa mhaoin eile sin, ar feadh tréimhsí leanúnacha arbh ionann iad le chéile agus—
(I) sa chás gur deartháir nó deirfiúr leis an diúscróir an comharba agus, ar dháta na hoidhreachta, go bhfuil 55 bliana d'aois slánaithe aige nó aici, na 5 bliana díreach roimh dháta na hoidhreachta, agus
(II) in aon chás eile, na 10 mbliana díreach roimh dháta na hoidhreachta, agus
(ii) nach bhfuil teideal tairbhiúil seilbhe aige nó aici chuig aon teach eile nó chuig an gcuid iomchuí d'aon teach eile,
déanfar margadhluach measta an tí nó an chuid iomchuí den teach a laghdú, d'ainneoin aon ní dá mhalairt in alt 15 den Phríomh-Acht, de 80 faoin gcéad nó de £150,000, cibé acu is lú:
Ar choinníoll, i gcás gur maoin talmhaíochta de réir bhrí alt 19 (1) den Phríomh-Acht an teach nó an chuid iomchuí den teach atá san oidhreacht, ar an dá dháta sin, agus gur feirmeoir de réir bhrí an ailt sin an comharba ar an dáta luachála agus tar éis an oidhreacht a ghlacadh, nach mbeidh feidhm ag forálacha an ailt seo.
(2) San alt seo—
tá le ‘an chuid iomchuí’, i ndáil le teach, an bhrí a shanntar dó, i ndáil le maoin, le fo-alt (5) d'alt 5 den Phríomh-Acht;
ciallaíonn ‘teach’ foirgneamh, nó cuid d'fhoirgneamh, a úsáideann an diúscróir mar phríomh-theaghais nó mar aonteaghais, maille leis an ngairdín nó na tailte a ghabhann leis ar de chineál ornáideach iad.”.
(2) Beidh éifeacht leis an alt seo i ndáil le hoidhreachtaí arna nglacadh an 3ú lá de Nollaig, 1997, nó dá éis.
Leasú ar alt 117 (ús ar cháin) den Acht Airgeadais, 1993.
127.—(1) Leasaítear leis seo alt 117 den Acht Airgeadais, 1993—
(a) i mír (b), trí “aon faoin gcéad” a chur in ionad “aon agus ceathrú faoin gcéad”, agus
(b) i mír (c), trí “aon faoin gcéad” a chur in ionad “aon agus ceathrú faoin gcéad”.
(2) Beidh éifeacht leis an alt seo i ndáil le cáin phrobháide a bheidh dlite roimh dháta rite an Achta seo, ar an dáta sin nó dá éis i gcás gur ar an dáta sin nó dá éis a thosaíonn an tréimhse a mbeidh ús le muirearú, nó a mbeidh lascaine le tabhairt, ina leith.
Leasú ar alt 134 (luach sócmhainní eiscthe a eisiamh) den Acht Airgeadais, 1994.
128.—Beidh éifeacht le halt 134 den Acht Airgeadais, 1994, agus measfar go raibh éifeacht leis riamh, amhail is dá gcuirfí na fo-ailt seo a leanas in ionad fho-alt (7):
“(7) Más rud é, i ndáil le bronntanas nó le hoidhreacht—
(a) go mbeidh maoin ghnó iomchuí, ar scaireanna i gcuideachta nó urrúis de chuid cuideachta í, ar áireamh sa bhronntanas nó san oidhreacht ar an dáta luachála, agus
(b) ar an dáta sin, go mbeidh maoin, ar gnó nó leas i ngnó í nach dtagann faoi réim alt 127(4) (dá ngairtear ‘maoin ghnó chuideachta’ anseo ina dhiaidh seo san alt seo), ar úinéireacht thairbhiúil ag an gcuideachta sin nó, más rud é gur cuideachta shealbhaíochta de chuid cuideachta amháin nó níos mó atá laistigh den ghrúpa céanna í an chuideachta sin, ag aon chuideachta atá laistigh den ghrúpa sin,
beidh an mhaoin ghnó chuideachta sin, chun críocha fho-alt (1), ina maoin eisiata i ndáil leis na scaireanna nó leis na hurrúis sin, mura mbeadh sí, ar leith ó alt 127(3), ina maoin ghnó iomchuí dá mba rud é—
(i) go raibh sí ina hábhar don bhronntanas nó don oidhreacht sin, agus
(ii) go raibh sí san áireamh sa diúscairt do na tréimhsí a raibh sí ar úinéireacht thairbhiúil ag an gcuideachta chéadluaite sin nó ag aon chomhalta den ghrúpa sin, fad a bhí sí ina comhalta den sórt sin, nó ar áireamh iarbhír sa diúscairt.
(8) Le linn a bheith ag cinneadh an gcomhlíonann nó nach gcomhlíonann maoin ghnó chuideachta míreanna (i) agus (ii) d'fho-alt (7), beidh feidhm ag forálacha alt 129, fara aon mhodhnuithe is gá, maidir leis an maoin ghnó chuideachta sin mar atá feidhm acu maidir le cás lena mbaineann fo-alt (1) d'alt 129.”.
Coinníollacha sula bhféadfar achomharc a dhéanamh.
129.—(1) Leasaítear leis seo an tAcht um Cháin Fháltas Caipitiúil, 1976, tríd an alt seo a leanas a chur isteach i ndiaidh alt 52 den Acht sin:
“52A.—Ní bheidh ábhar achomhairc ann faoi alt 51 nó 52 go dtí cibé tráth a dhéanfaidh an duine arb ábhar éagóra leis an cinneadh nó an mheasúnacht (de réir mar a bheidh) alt 36(2) a chomhlíonadh i leith an bhronntanais nó na hoidhreachta ar i ndáil leis nó léi a dhéantar an cinneadh nó an mheasúnacht, amhail is dá mba rud é nach raibh aon teorainn ama ann chun alt 36(2) a chomhlíonadh agus amhail is dá mba dhuine é an duine sin atá cuntasach go príomha in íoc cánach de bhua alt 35(1) agus a gceanglaíonn na Coimisinéirí trí fhógra i scríbhinn air tuairisceán a sheachadadh.”.
(2) Beidh éifeacht leis an alt seo i ndáil le bronntanais nó le hoidhreachtaí a ghlacfar an 12ú lá d'Fheabhra, 1998, nó dá éis.
CUID 6
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
130.—(1) San alt seo—
ciallaíonn “alt leasaitheach 1997” alt 164 den Acht Airgeadais, 1997;
tá le “seirbhísí caipitiúla” an bhrí chéanna atá leis sa phríomh-alt;
ciallaíonn “an t-ochtú blianacht bhreise is daichead” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4);
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950.
(2) I ndáil leis na naoi mbliana airgeadais is fiche chomhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1998, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1997 ach “£95,826,511” a chur in ionad “£94,679,697”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1997 ach “£72,545,813” a chur in ionad “£72,772,950”.
(4) D'fhonn iasachtaí i leith seirbhísí caipitiúla, agus d'fhonn ús ar an gcéanna, a fhuascailt, déanfar suim £120,289,536 a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sa tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1998.
(5) Déanfar an t-ochtú blianacht bhreise is daichead a íoc isteach sa Chuntas Fuascailte Seirbhísí Caipitiúla ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire Airgeadais.
(6) Féadfar aon mhéid den ochtú blianacht bhreise is daichead, nach mó ná £92,457,250 in aon bhliain airgeadais, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an ochtú blianacht bhreise is daichead a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Íocaíochtaí úis ag glacadóirí taisce áirithe.
131.—(1) Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997—
(a) in alt 256(1), tríd an mír seo a leanas a chur in ionad mhír (a) den mhíniú ar “cáin chuí”:
“(a) i gcás taisce iomchuí nó taiscí iomchuí atá i gcuntas coigiltis speisialta, de réir ráta 20 faoin gcéad, agus”,
agus
(b) in alt 891, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) San fho-alt seo, ciallaíonn ‘comhar creidmheasa’ cumann arna chlárú faoin Acht um Chomhar Creidmheasa, 1997, lena n-áirítear cumann a mheastar a bheith cláraithe amhlaidh faoi alt 5(3) den Acht sin.
(b) Ní bheidh feidhm ag an alt seo i ndáil le haon ús a íocann nó a chreidiúnaíonn comhar creidmheasa i leith airgid a fhaigheann nó a choinníonn sé.”.
(2)(a) Beidh feidhm ag mír (a) d'fho-alt (1) amhail ar agus ón 6ú lá d'Aibreán, 1998.
(b) Beidh feidhm ag mír (b) d'fho-alt (1) maidir le tréimhsí inmhuirearaithe (de réir bhrí alt 321(2) den Acht Comhdhlúite Cánacha, 1997) dar tosach an lú lá de Dheireadh Fómhair, 1997, nó dá éis.
Imréiteach cánach don scéim um chúnamh dlíthiúil coiriúil.
132.—Leasaítear leis seo an tAcht um Cheartas Coiriúil (Cúnamh Dlíthiúil), 1962, in alt 10(1), tríd an méid seo a leanas a chur isteach i ndiaidh mhír (c):
“(d) (i) ceanglas ar aturnae a chuir in iúl do chláraitheoir contae, de réir na Rialachán um Cheartas Coiriúil (Cúnamh Dlíthiúil), 1965 (I.R. Uimh. 12 de 1965), go bhfuil sé toilteanach gníomhú do dhaoine dá dtabharfar deimhnithe um chúnamh dlíthiúil, nach foláir dó, nuair a cheanglóidh an tAire air déanamh amhlaidh, deimhniú arna eisiúint ag an Ard-Bhailitheoir (de réir bhrí alt 851 den Acht Comhdhlúite Cánacha, 1997) i leith an aturnae sin a thabhairt don Chláraitheoir Contae á dheimhniú gur chomhlíon sé na hoibleagáidí go léir a fhorchuirtear air leis na hAchtanna Cánach, leis na hAchtanna um Cháin Ghnóchan Caipitiúil agus leis an Acht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin (agus aon ionstraimí arna ndéanamh faoi na hAchtanna sin)—
(I) i ndáil le híoc nó le cur ar aghaidh na gcánacha, an úis agus na bpionós a cheanglaítear a íoc nó a chur ar aghaidh, agus
(II) i ndáil le seachadadh tuairisceán,
(ii) ceanglas ar abhcóide, ar chuir Ardchomhairle Bharra na hÉireann in iúl don Aire, de réir na Rialachán um Cheartas Coiriúil (Cúnamh Dlíthiúil), 1965, go bhfuil sé toilteanach gníomhú do dhaoine dá dtabharfar deimhnithe um chúnamh dlíthiúil, nach foláir dó, nuair a cheanglóidh an tAire air déanamh amhlaidh, deimhniú arna eisiúint ag an Ard-Bhailitheoir (de réir bhrí alt 851 den Acht Comhdhlúite Cánacha, 1997) i leith an abhcóide sin a thabhairt don Aire á dheimhniú gur chomhlíon sé na hoibleagáidí go léir a fhorchuirtear air leis na hAchtanna Cánach, leis na hAchtanna um Cháin Ghnóchan Caipitiúil agus leis an Acht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin (agus aon ionstraimí arna ndéanamh faoi na hAchtanna sin)—
(I) i ndáil le híoc nó le cur ar aghaidh na gcánacha, an úis agus na bpionós a cheanglaítear a íoc nó a chur ar aghaidh, agus
(II) i ndáil le seachadadh tuairisceán,
(e) na coinníollacha nach foláir a chomhlíonadh sula bhféadfaidh an tArd-Bhailitheoir (de réir na brí a dúradh) deimhniú dá dtagraítear i mír (d) den fho-alt seo a eisiúint,
(f) nithe a leanfaidh as ceanglas nó coinníoll, nó a bhainfidh le ceanglas nó coinníoll, a fhorordaítear faoi mhír (d) nó (e) den fho-alt seo (a bhféadfaidh foráil a bheith iontu á chumasú ainm aturnae nó abhcóide a mhainnigh ceanglas a chomhlíonadh a fhorordaítear faoin mír (d) sin a bhaint d'aon liosta a choinnítear de bhun rialachán faoin bhfo-alt seo).”.
Ús ar chánacha neamhíoctha nó ró-íoctha.
133.—(1) Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997—
(a) in ailt 240(3)(a), 531(9) agus 991(1) agus i míreanna (a) agus (b) d'alt 1080(1), trí “1 faoin gcéad” a chur in ionad “1.25 faoin gcéad” gach áit a bhfuil sé, agus
(b) in alt 953(7), trí “0.5 faoin gcéad” a chur in ionad “0.6 faoin gcéad”.
(2) Leasaítear leis seo an tAcht Airgeadais, 1983—
(a) in alt 105(1), trí “1 faoin gcéad” a chur in ionad “1.25 faoin gcéad”, agus
(b) in alt 107(2), d'ainneoin Rialachán 3 de na Rialacháin um Ús a Íoc ar Ró-Íocaíochtaí Cánach, 1990 (I.R. Uimh. 176 de 1990), trí “0.5 faoin gcéad” a chur in áit “1.25 faoin gcéad”.
(3) Aisghairtear leis seo alt 46 den Acht Airgeadais, 1978, a mhéid a bhaineann sé le cáin bhreisluacha.
(4) Leasaítear leis seo an tAcht um Cháin Fháltas Caipitiúil, 1976—
(a) in alt 41(2), mar a fhorléirítear é faoi threoir alt 43 den Acht Airgeadais, 1978, trí “1 faoin gcéad” a chur in ionad “1.25 faoin gcéad”, agus
(b) in alt 46(1), d'ainneoin Rialachán 3 de na Rialacháin um Ús a Íoc ar Ró-Íocaíochtaí Cánach, 1990, trí “0.5 faoin gcéad” a chur in ionad “aon faoin gcéad”.
(5) Leasaítear leis seo an tAcht Cánach Rachmais, 1975—
(a) in alt 18(2), trí “1 faoin gcéad” a chur in ionad “1.5 faoin gcéad”, agus
(b) in alt 22(2), trí “0.5 faoin gcéad” a chur in ionad “1.5 faoin gcéad”.
(6) Beidh feidhm ag an alt seo maidir le hús is inmhuirearaithe nó is iníoctha—
(i) faoi ailt 240, 531, 953, 991 agus 1080 den Acht Comhdhlúite Cánacha, 1997,
(ii) faoi ailt 105 agus 107 den Acht Airgeadais, 1983,
(iii) faoi ailt 41 agus 46 den Acht um Cháin Fháltas Caipitiúil, 1976,
(iv) faoi ailt 18 agus 22 den Acht Cánach Rachmais, 1975, agus
(v) faoi alt 21 den Acht Cánach Breisluacha, 1972,
d'aon mhí, nó d'aon chuid de mhí, dar tosach dáta rite an Achta seo nó dá éis, i leith méid a dhlitear a íoc nó a tharchur nó méid a dhlitear a aisíoc nó a choinneáil, de réir mar a bheidh, cibé acu roimh an dáta sin, ar an dáta sin nó dá éis de réir na bhforálacha sin.
Achomhairc.
134.—(1) Leasaítear leis seo Cuid 40 den Acht Comhdhlúite Cánacha, 1997—
(a) i gCaibidil 1, tríd an alt seo a leanas a chur isteach i ndiaidh alt 944:
“Cinntí Coimisinéirí Achomhairc a fhoilsiú. | 944A.—Féadfaidh na Coimisinéirí Achomhairc socruithe a dhéanamh chun tuarascálacha a fhoilsiú ar cibé cinntí dá gcuid is dóigh leo is cuí, ach cinnteoidh siad go bhfuil aon tuarascáil den sórt sin i bhfoirm a choisceann, a mhéid is féidir é, aithne a thabhairt ar aon duine a ndéileáiltear le cúrsaí dá chuid nó dá cuid sa chinneadh.”, |
agus
(b) i gCaibidil 2, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e), i bhfo-alt (2) d'alt 945:
“(ee) le foilsiú tuarascálacha ar chinntí de chuid na gCoimisinéirí Achomhairc,”.
(2) Leasaítear leis seo alt 25(2) den Acht Cánach Breisluacha, 1972, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (e):
“(ee) foilsiú tuarascálacha ar chinntí de chuid na gCoimisinéirí Achomhairc;”.
(3) Leasaítear leis seo alt 52(5) den Acht um Cháin Fháltas Caipitiúil, 1976, tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (v), i mír (a):
“(va) foilsiú tuarascálacha ar chinntí de chuid na gCoimisinéirí Achomhairc;”.
(4) Beidh feidhm ag an alt seo maidir le hachomhairc arna gcinneadh ag na Coimisinéirí Achomhairc tar éis dháta rite an Achta seo.
Leasú ar an Acht um Shaoráil Faisnéise, 1997.
135.—Leasaítear leis seo an tAcht um Shaoráil Faisnéise, 1997, i ndeireadh Chuid I sa Tríú Sceideal a ghabhann leis—
(a) trí “Uimh. 39 de 1997” a chur léi i gcolún (1),
(b) trí “An tAcht Comhdhlúite Cánacha, 1997” a chur léi i gcolún (2), agus
(c) trí “Alt 857” a chur léi i gcolún (3).
Leasuithe iarchomhdhlúite.
136.—(1) Beidh feidhm ag na forálacha den Acht Comhdhlúite Cánacha, 1997, dá dtagraítear i Sceideal 9 faoi réir na leasuithe a shonraítear sa Sceideal sin.
(2) Measfar gur tháinig an t-alt seo i bhfeidhm an 6ú lá d'Aibreán, 1997.
Cúram agus bainistiú cánacha agus dleachtanna.
137.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistiú na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
138.—(1) Féadfar an tAcht Airgeadais, 1998, a ghairm den Acht seo.
(2) Déanfar Cuid 1 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid 2 (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistiú na ndleachtanna sin.
(4) Déanfar Cuid 3 a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1997, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1998, a ghairm díobh le chéile.
(5) Déanfar Cuid 4 a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Déanfar Cuid 5 (a mhéid a bhaineann le cáin fháltas caipitiúil) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Déanfar Cuid 6 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1998, agus (a mhéid a bhaineann le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983, agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin rachmais) a fhorléiriú i dteannta an Achta Cánach Rachmais, 1975, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(8) Beidh feidhm ag Cuid 1, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón 6ú lá d'Aibreán, 1998.
(9) I ndáil le Cuid 3:
(a) measfar gur tháinig ailt 104, 110 agus 112 agus mír (a) d'alt 116 i bhfeidhm, agus glacfaidh siad éifeacht, amhail ar an agus ón 1ú lá de Mhárta, 1998;
(b) glacfaidh ailt 107 agus 109, mír (b) d'alt 116, mír (xid) den Séú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972, mar a cuireadh isteach le mír (a) d'alt 117 agus mír (b) d'alt 117 éifeacht amhail ar an agus ón lú lá de Bhealtaine, 1998;
(c) glacfaidh alt 108 agus míreanna (xib) agus (xic) den Séú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972, mar a cuireadh isteach le mír (a) d'alt 117, éifeacht amhail ar an agus ón 1ú lá d'Iúil, 1998;
(d) beidh éifeacht le forálacha na Coda seo, seachas na forálacha sin a shonraítear i míreanna (a), (b) agus (c), amhail ar agus ó dháta rite an Achta seo.
(10) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, déanfar aon tagairt san Acht seo d'aon achtachán eile a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile, nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(11) San Acht seo, aon tagairt do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(12) San Acht seo, aon tagairt d'fho-alt, do mhír, d'fhomhír, do chlásal nó d'fhochlásal is tagairt í don fho-alt, don mhír, don fhomhír, don chlásal nó don fhochlásal den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
SCEIDEAL 1
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Maidir leis an mbliain mheasúnachta 1998-99 agus le blianta measúnachta dá éis, leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas:
(a) in alt 461—
(i) i mír (a), trí “£6,300” a chur in ionad “£5,800”,
(ii) i mír (b), trí “£3,650” agus “£6,300”, faoi seach, a chur in ionad “£3,400” agus “£5,800”, agus
(iii) i mír (c), trí “£3,150” a chur in ionad “£2,900”,
(b) i bhfo-alt (2) d'alt 462, trí “£2,650” agus “£3,150”, faoi seach, a chur in ionad “£2,400” agus “£2,900”,
(c) in alt 465, trí “£800” a chur in ionad “£700” gach áit a bhfuil sé,
(d) i bhfo-alt (1) d'alt 467, trí “£8,500” a chur in ionad “£7,500” gach áit a bhfuil sé,
agus
(e) i bhfo-alt (2) d'alt 468, trí “£1,000” a chur in ionad “£700” gach áit a bhfuil sé agus trí “£2,000” a chur in ionad “£1,600”.
SCEIDEAL 2
Forálacha ag Leasú an Phríomh-Achta de dhroim Athrú ar Airgeadra Stát Áirithe
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas den Sceideal seo.
1. In alt 79(1), cuirfear an mhír seo a leanas isteach i ndiaidh mhír (b):
“(c) Chun críocha an ailt seo, aon ghnóchan nó caillteanas a eascróidh chuig cuideachta agus a thig go díreach d'athrú ar ráta iomlaoide, folóidh sé gnóchan nó caillteanas a thig go díreach de theagmhas a chuirfidh airgeadra eile Stáit in ionad airgeadra an Stáit sin i gcás go ndéanfar, de thoradh an teagmhais, airgeadra feidhme (de réir bhrí alt 402) na cuideachta den airgeadra eile.”
2. In alt 80(1), sa mhíniú ar “ráta sonraithe”, cuirfear an mhír seo a leanas in ionad mhír (a):
“(a) an ráta ar a dtugtar an Ráta Tairgthe 3 mhí Idirbhainc Eorpach, nó”.
3. In alt 110(1), sa mhíniú ar “sócmhainn cháilitheach”, i mír (a), cuirfear an fhomhír seo a leanas in ionad fhomhír (i):
“(i) arb éard í aon iasacht, léas, infhaighteach trádála nó tomhaltais nó aon fhiach nó infhaighteach eile, urraithe nó neamhurraithe, nó leas in aon cheann acu sin, nó ceart conarthach chun aon cheann acu sin, agus”.
4. In alt 133(13)—
(a) i mír (b), déanfar “den ráta ar a dtugtar an Ráta Tairgthe 3 mhí Idirbhainc Eorpach” a chur in ionad “den ráta ar a dtugtar Ráta Tairgthe 3 mhí Idirbhainc Bhaile Átha Cliath ar phuint Éireannacha (dá ngairtear “Ráta Tairgthe 3 mhí Idirbhainc Bhaile Átha Cliath” san fho-alt seo) a gcothabhálann Banc Ceannais na hÉireann taifead air”,
(b) i mír (c)—
(i) i bhfomhír (i),
agus
(ii) i bhfomhír (iii),
déanfar “den ráta ar a dtugtar an Ráta Tairgthe 3 mhí Idirbhainc Eorpach” a chur in ionad “de Ráta Tairgthe 3 mhí Idirbhainc Bhaile Átha Cliath” i ngach cás acu.
5. In alt 402(1), cuirfear na míreanna seo a leanas isteach i ndiaidh mhír (c):
“(d) San alt seo, aon tagairtí do mhéid a bheith tabhaithe in airgeadra, nó a bheith ríofa i dtéarmaí airgeadra, seachas airgeadra feidhme cuideachta, ní fholóidh siad tagairt do mhéid a bheith tabhaithe in aigeadra stáit, nó a bheith ríofa i dtéarmaí airgeadra stáit, ar airgeadra é a mbeidh airgeadra eile de chuid an stáit sin curtha ina ionad, i gcás gurb é an t-airgeadra eile sin airgeadra feidhme na cuideachta.
(e) Chun críocha an ailt seo, más rud é, tráth ar bith, i ndáil le stát, go ndéanfar airgeadra eile a chur in ionad an airgeadra (dá ngairtear ‘an seanairgeadra’ ina dhiaidh seo sa mhír seo), ciallóidh an ráta iomlaoide ionadaitheach d'airgeadra an Stáit sin agus d'airgeadra stáit eile tráth ar bith roimhe sin an ráta iomlaoide ionadaitheach do sheanairgeadra an stáit sin agus d'airgeadra an stáit eile sin.”.
6. In alt 404(1)—
(a) i mír (a), sa mhíniú ar “íocaíocht léasa iomchuí”, i mír (ii), déanfar “ráta ar a dtugtar an Ráta Tairgthe Idirbhainc Eorpach” a chur in ionad “ráta ar a dtugtar Ráta Tairgthe Idirbhainc Bhaile Átha Cliath agus a gcothabhálann Banc Ceannais na hÉireann taifead air”,
agus
(b) i mír (b) (ii), déanfar “den ráta ar a dtugtar an Ráta Tairgthe 6 mhí Idirbhainc Eorpach” a chur in ionad “den ráta ar a dtugtar Ráta Tairgthe 6 mhí Idirbhainc Bhaile Átha Cliath agus a gcothabhálann Banc Ceannais na hÉireann taifead air”.
7. In alt 445, cuirfear an méid seo a leanas isteach i ndiaidh fho-alt (2):
“(2A) Aon oibríocht a thiocfadh faoi réim aon aicme nó cineál oibríochta a sonraítear i ndeimhniú faoi fho-alt (2) í a bheith ina hoibríocht trádála iomchuí murach go bhfuil airgeadra an Stáit i gceist léi, measfar, le héifeacht ó thosach feidhme alt 47 den Acht Airgeadais, 1998, i ndáil le mír 7 de Sceideal 2 a ghabhann leis an Acht sin, go dtagann sí faoi réim na haicme nó an chineáil oibríochta sin agus measfar í a bheith sonraithe sa deimhniú sin mar oibríocht trádála iomchuí.”.
8. In alt 446—
(a) cuirfear an méid seo a leanas isteach i ndiaidh fho-alt (2):
“(2A) Aon oibríocht a thiocfadh faoi réim aon aicme nó cineál oibríochta a sonraítear i ndeimhniú faoi fho-alt (2) í a bheith ina hoibríocht trádála iomchuí murach go bhfuil airgeadra an Stáit i gceist léi, measfar, le héifeacht ó thosach feidhme alt 47 den Acht Airgeadais, 1998, i ndáil le mír 8 de Sceideal 2 a ghabhann leis an Acht sin, go dtagann sí faoi réim na haicme nó an chineáil oibríochta sin agus measfar í a bheith sonraithe sa deimhniú sin mar oibríocht trádála iomchuí.”,
agus
(b) i bhfo-alt (7)(c)—
(i) cuirfear an fhomhír seo a leanas in ionad fhomhír (i):
“(i) seirbhísí, de chineál a chuireann banc ar fáil de ghnáth i ngnáthchúrsa a thrádála, a chur ar fáil do dhaoine nach bhfuil gnáthchónaí orthu sa Stát,”,
(ii) i bhfomhír (ii)—
(I) cuirfear an clásal seo a leanas in ionad chlásal (II):
“(II) déileálacha idirnáisiúnta in airgeadraí agus i dtodhchaíochtaí, i roghanna agus i sócmhainní airgeadais dá samhail,”,
agus
(II) cuirfear an clásal seo a leanas in ionad chlásal (III):
“(III) déileálacha i mbannaí, i gcothromais agus in ionstraimí dá samhail,”.
9. Cuirfear an t-alt seo a leanas isteach i ndiaidh alt 541:
“Mar a dhéileálfar le fiacha ar athrú airgeadra. | 541A.—(1) Más rud é, aon lá, go ndéanfar fiach in airgeadra na hÉireann d'fhiach (nach bhfuil feidhm ag alt 541 maidir leis de bhua fho-alt (6) den alt sin) a bheidh dlite do dhuine in airgeadra seachas airgeadra na hÉireann de thoradh airgeadra eile a bheith á chur in ionad airgeadra Stáit, ar airgeadra é an t-airgeadra eile sin a ndéanfar airgeadra na hÉireann de an lá sin freisin, ansin, faoi réir fho-alt (2), measfar, chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, go ndearna an duine, an lá roimh an lá sin, an fiach sin a dhiúscairt agus a fháil ar ais láithreach ar a mhargadhluach. (2) D'ainneoin aon fhorála eile de na hAchtanna um Cháin Ghnóchan Caipitiúil, más rud é, i leith féich, go bhfabhróidh gnóchan inmhuirearaithe chuig duine de bhua fho-alt (1), déanfar an gnochan inmhuirearaithe sin a mheasúnú agus a mhuirearú ionann is dá mba ghnóchan inmhuirearaithe é a d'fhabhraigh chuig an duine an tráth ar diúscraíodh an fiach agus ní dhéanfar é a mheasúnú ná a mhuirearú ar shlí eile. (3) Chun críocha fho-alt (2), i ndáil le fiach a bheidh dlite do dhuine, déileálfar le sásamh an fhéich nó cuid den fhiach mar dhiúscairt ar an bhfiach nó ar an gcuid sin tráth an fiach nó an chuid sin a shásamh.”. |
10. In alt 552, cuirfear an fo-alt seo a leanas isteach i ndiaidh fho-alt (1):
“(1A)(a) San fho-alt seo ciallaíonn ‘ráta iomlaoide’ ráta a bhféadfaí le réasún a bheith ag súil leis go ndéanfadh daoine a bheadh ag déileáil ar neamhthuilleamaí 2 airgeadra a mhalartú ar a chéile dá réir.
(b) Chun críocha fho-alt (1), i gcás gur in airgeadra seachas airgeadra an Stáit a tabhaíodh suim is inlamhála mar asbhaint, sloinnfear í i dtéarmaí airgeadra an Stáit faoi threoir an ráta iomlaoide d'airgeadra an Stáit agus don airgeadra eile an tráth ar tabhaíodh an tsuim.”.
SCEIDEAL 3
Leasú ar an bPríomh-Acht de dhroim Coinbhinsiúin le Stáit Aontaithe Mheiriceá i ndáil le Cánachas Dúbailte, etc.
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas den Sceideal seo.
1. In alt 44(1), sa mhíniú ar “críoch iomchuí”, scriosfar “Stáit Aontaithe Mheiriceá nó”.
2. In alt 168(1)—
(a) in alt (a)(ii)(II), scriosfar “i Stáit Aontaithe Mheiriceá nó”, agus
(b) i mír (b), scriosfar—
(i) an míniú ar “cónaitheoir i Stáit Aontaithe Mheiriceá”, agus
(ii) “, seachas Stáit Aontaithe Mheiriceá,”.
3. In alt 222(1)(b)—
(a) i bhfomhír (i), scriosfar “i Stáit Aontaithe Mheiriceá nó”, agus
(b) i bhfomhír (ii), scriosfar—
(i) an míniú ar “cónaitheoir i Stáit Aontaithe Mheiriceá”, agus
(ii) “ seachas Stáit Aontaithe Mheiriceá”.
4. In alt 452—
(a) i bhfo-alt (1)—
(i) i mír (a), scriosfar an míniú ar “cónaitheoir i Stáit Aontaithe Mheiriceá”, agus
(ii) i mír (b), scriosfar “, seachas Stáit Aontaithe Mheiriceá,”,
agus
(b) i bhfo-alt (2)(c), scriosfar “i Stáit Aontaithe Mheiriceá nó”.
5. In alt 627(2)(a), cuirfear an míniú seo a leanas in ionad an mhínithe ar “críoch iomchuí”:
“ciallaíonn ‘críoch iomchuí’ críoch a bhfuil comhshocraíochtaí a bhfuil feidhm dlí acu de bhua alt 826 déanta lena rialtas.”.
6. In alt 690(2), scriosfar—
(a) i mír (c), “i Stáit Aontaithe Mheiriceá nó”,
(b) “ tá le ‘cónaitheoir i Stáit Aontaithe Mheiriceá’ an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 25, agus”, agus
(c) “, seachas Stáit Aontaithe Mheiriceá,”.
7. In alt 730, cuirfear an mhír seo a leanas in ionad mhír (b):
“(b) nach bhfuil sí i dteideal faoisimh, nó go séanann sí, le fógra i scríbhinn chuig an gcigire cuí (de réir bhrí alt 950(1)), faoiseamh, i leith an dáilte faoi chomhshocraíochtaí arna ndéanamh faoi alt 826 mar a chuirtear chun feidhme é le haghaidh cánach corparáide,”.
8. In alt 826(1), scriosfar “833 go”.
9. In alt 830, cuirfear an fo-alt seo a leanas in ionad fho-alt (2):
“(2) Beidh feidhm ag an alt seo maidir le gach críoch seachas críoch a bhfuil comhshocraíochtaí i bhfeidhm de thuras na huaire lena rialtas de bhua alt 826.”.
10. Scriosfar ailt 833 agus 834.
11. I Sceideal 22, i mír 4(2), scriosfar “nó 833”.
12. I Sceideal 24, sa mhíniú ar “comhshocraíochtaí” i mír 1(1), scriosfar “nó alt 12 den Acht Airgeadais, 1950”.
13. Scriosfar Sceideal 25.
SCEIDEAL 4
Leasuithe de dhroim Athruithe ar Mhéideanna Creidmheasanna Cánach i leith Dáiltí
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas den Sceideal seo.
1. (a) In alt 145(2), cuirfear an mhír seo a leanas in ionad mhír (b):
“(b) Déanfar an tagairt do chreidmheasanna cánach áirithe sa mhíniú ar ‘B’ i mír (a) a fhorléiriú, i ndáil le dáiltí arna bhfáil ag cuideachta a dhéanann dáileadh lena mbaineann an t-alt seo—
(i) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .2295 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh roimh an 6ú lá d'Aibreán, 1978, nó a rinneadh tar éis an 5ú lá d'Aibreán, 1983, agus roimh an 6ú lá d'Aibreán, 1988,
(ii) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .2883 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1978, agus roimh an 6ú lá d'Aibreán, 1983,
(iii) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .2626 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1988, agus roimh an 6ú lá d'Aibreán, 1989,
(iv) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .3178 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1989, agus roimh an 6ú lá d'Aibreán, 1991,
(v) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .3707 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1991, agus roimh an 6ú lá d'Aibreán, 1995,
(vi) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .4137 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1995, agus roimh an 6ú lá d'Aibreán, 1997, agus
(vii) mar thagairt do na creidmheasanna cánach sin arna n-iolrú faoi .4649 a mhéid is creidmheasanna cánach iad i leith dáiltí a rinneadh tar éis an 5ú lá d'Aibreán, 1997, agus roimh an 3ú lá de Nollaig, 1997.”.
(b) Beidh feidhm ag an alt seo maidir le dáileadh a bheidh déanta nó a áirítear a bheith déanta ag cuideachta an 3ú lá de Nollaig, 1997, nó dá éis.
2. In alt 729, cuirfear an fo-alt seo a leanas in ionad fho-alt (7):
“(7) Chun críocha fho-alt (5)—
(a) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1997, agus ina cuid eile dar tosach an 6ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh, agus
(b) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear cuid de thréimhse chuntasaíochta a ndéileáiltear léi faoi mhír (a) mar thréimhse chuntasaíochta ar leithligh, roimh an 3ú lá de Nollaig, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta, nó an chuid de thréimhse chuntasaíochta, de réir mar a bheidh, agus dar críoch an 2ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 3ú lá de Nollaig, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, nó an chuid de thréimhse chuntasaíochta, de réir mar a bheidh, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh.”.
SCEIDEAL 5
Creidmheasanna Cánach a Dhíothú
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas.
1. In alt 136, i bhfo-alt (1), déanfar “, roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “Más rud é”.
2. In alt 139, i bhfo-alt (1), déanfar “agus roimh an 6ú lá d'Aibreán, 1999” a chur isteach i ndiaidh “an dáta sin nó dá éis”.
3. In alt 143:
(a) i bhfo-alt (2), déanfar “, roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “dáileadh a rinneadh”,
(b) i bhfo-alt (5), déanfar “, más ann,” a chur isteach i ndiaidh “an chreidmheasa cánach”, agus
(c) i bhfo-alt (7), déanfar “, i gcás go ndéantar an dáileadh roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “50 faoin gcéad agus”.
4. In alt 145, i bhfo-alt (1), déanfar “arna dhéanamh roimh an 6ú lá d'Aibreán, 1999, ar dáileadh é” a chur isteach i ndiaidh “san alt seo)”.
5. In alt 147, i bhfo-alt (5)(a), déanfar “arna dhéanamh roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “faighteoir dáilte iomchuí”.
6. In alt 150, i bhfo-alt (1), déanfar “roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “dáileadh arna dhéanamh”.
7. In alt 152, i bhfo-alt (1)(b), déanfar “i gcás an dáileadh a dhéanamh roimh an 6ú lá d'Aibreán, 1999,” a chur isteach roimh “(cibé acu”.
8. Cuirfear an t-alt seo a leanas in ionad alt 156:
“Ioncam infheistíochta frainceáilte agus íocaíochtaí frainceáilte. | 156.—(1) Maidir le hioncam cuideachta a chónaíonn sa Stát arb é atá ann dáileadh arna dhéanamh ag cuideachta eile a chónaíonn sa Stát, déanfar ‘ioncam infheistíochta frainceáilte’ de chuid na cuideachta a ghairm de sna hAchtanna Cánach Corparáide agus is éard a bheidh i méid ioncam infheistíochta frainceáilte cuideachta den sórt sin— (a) i gcás go mbeidh an chuideachta i dteideal creidmheasa cánach i leith an dáilte, méid is comhionann le comhiomlán mhéid nó luach an dáilte agus mhéid an chreidmheasa, agus (b) in aon chás eile, méid nó luach an dáilte. (2) Aon tagairt sna hAchtanna Cánach Corparáide do ‘íocaíocht fhrainceáilte’ i ndáil le cuideachta a chónaíonn sa Stát agus a dhéanfaidh dáileadh, forléireofar í mar thagairt— (a) i gcás go mbeidh faighteoir an dáilte i dteideal creidmheasa cánach i leith an dáilte, do shuim mhéid nó luach an dáilte agus mhéid an chreidmheasa cánach, agus (b) in aon chás eile, do mhéid nó luach an dáilte, agus is tagairtí don tréimhse ina ndéantar an dáileadh áirithe sin tagairtí d'aon tréimhse chuntasaíochta nó tréimhse eile ina ndéantar íocaíocht fhrainceáilte.”. |
9. In alt 157, i bhfo-alt (1), déanfar “agus go ríomhfar méid an ioncaim sin de réir fho-alt (1)(a) d'alt 156” a chur isteach i ndiaidh “go bhfaighidh cuideachta ioncam infheistíochta frainceáilte”.
10. In alt 158, i bhfo-alt (1), déanfar “agus go ríomhfar méid an ioncaim sin de réir fho-alt (1)(a) d'alt 156” a chur isteach i ndiaidh “go bhfaighidh cuideachta ioncam infheistíochta frainceáilte”.
11. In alt 159, déanfar “, roimh an 6ú lá d'Aibreán, 1999,” a chur isteach i ndiaidh “sa Chaibidil seo, más rud é”.
SCEIDEAL 6
Athrú ar an Ráta Cánach Corparáide: Forálacha Breise
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas den Sceideal seo.
1. In alt 26(4)(b), cuirfear “an 31ú lá de Nollaig, 1997” in ionad “an 31ú lá de Nollaig, 1998”.
2. In alt 78(3)(c)(ii), cuirfear “an 31ú lá de Nollaig, 1997” in ionad “an 31ú lá de Nollaig, 1998”.
3. I bhfo-alt (2) d'alt 448—
(a) i mír (a), cuirfear “fiche a dó de thríocha dóithe” in ionad “fiche a sé de thríocha séithe” maidir le haon tréimhse chuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, agus
(b) cuirfear an mhír seo a leanas in ionad mhír (b):
“(b) I gcás go n-éileoidh agus go gcruthóidh cuideachta a sheolann trádáil arb éard í nó ar cuid di earraí a mhonarú, maidir le tréimhse chuntasaíochta iomchuí (ar tréimhse chuntasaíochta í atá go hiomlán nó go páirteach laistigh den tréimhse dar tosach an 1ú lá d'Aibreán, 1996, agus dar críoch an 31ú lá de Nollaig, 1998) go raibh, le linn na tréimhse cuntasaíochta sin, aon mhéid infhaighte i leith díol earraí i gcúrsa na trádála, déanfar cáin chorparáide is iníoctha ag an gcuideachta don tréimhse chuntasaíochta sin, a mhéid is inchurtha í i leith an ioncaim ó dhíol na n-earraí sin, a laghdú—
(i) fiche a hocht de thríocha ochtuithe, a mhéid is cáin chorparáide í arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1996, agus dar críoch an 31ú lá de Mhárta, 1997,
(ii) fiche a sé de thríocha séithe, a mhéid is cáin chorparáide í arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an 31ú lá de Nollaig, 1997, agus
(iii) fiche a dó de thríocha dóithe, a mhéid is cáin chorparáide í arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an mbliain airgeadais 1998,
agus is é a bheidh sa cháin chorparáide is inchurtha i leith an ioncaim ó dhíol na n-earraí sin—
(I) chun críocha fho-alt (i), an méid a mbeidh idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1996, agus dar críoch an 31ú lá de Mhárta, 1997, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a thugtar faoi réim cánach corparáide don tréimhse chuntasaíochta iomchuí, agus
(II) chun críocha fho-alt (ii), an méid a mbeidh idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an 31ú lá de Nollaig, 1997, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a thugtar faoi réim cánach corparáide don tréimhse chuntasaíochta iomchuí, agus
(III) chun críocha fho-alt (iii), an méid a mbeidh idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an mbliain airgeadais 1998, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a thugtar faoi réim cánach corparáide don tréimhse chuntasaíochta iomchuí.”.
4. I Sceideal 32—
(a) i mír 5—
(i) i bhfomhír (2)—
(I) cuirfear an méid seo a leanas in ionad an mhínithe ar “S” i gclásal (i):
“gurb é S—
(A) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, 38/28,
(B) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, 36/26, agus
(C) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, 32/22,”,
(II) cuirfear an méid seo a leanas in ionad an mhínithe ar “S” i gclásal (ii):
“gurb é S—
(II) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, 10/28,
(III) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, 10/26, agus
(III) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, 10/22.”,
agus
(ii) i bhfomhír (3), cuirfear an clásal seo a leanas in ionad chlásal (a):
“(a) Chun críocha fhomhír (2)—
(i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,
(b) i mír 6—
(i) i bhfomhír (2), cuirfear an méid seo a leanas in ionad an mhínithe ar “S” i gclásal (ii)—
“gurb é S—
(a) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, 10/28,
(b) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, 10/26, agus
(c) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, 10/22.”,
agus
(ii) i bhfomhír (3), cuirfear an clásal seo a leanas in ionad chlásal (a):
“(a) Chun críocha fhomhír (2)—
(i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,
(c) i mír 16—
(i) cuirfear na clásail seo a leanas in ionad chlásail (a) agus (b) d'fhomhír (3):
“(a) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, 23 faoin gcéad,
(b) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, 21 faoin gcéad, agus
(c) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, 17 faoin gcéad;”
agus
(ii) cuirfear an fhomhír seo a leanas in ionad fhomhír (5):
“(5) Chun críocha na míre seo—
(a) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(b) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi chlásal (a) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,
agus
(d) i mír 18—
(i) cuirfear an clásal seo a leanas in ionad chlásal (b) d'fhomhír (4):
“(b) Faoi réir chlásal (c), is éard a bheidh i bhfaoiseamh do thréimhse chuntasaíochta méid a chinnfear de réir na foirmle—
(A - B) - (C - D)
i gcás—
gurb é A méid na cánach corparáide is inmhuirearaithe, ar leith ó mhír 16, ón mír seo agus ó alt 448, don tréimhse chuntasaíochta,
gurb é B méid a chinnfear trí ráta—
(a) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, is comhionann le 23 faoin gcéad,
(b) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, is comhionann le 21 faoin gcéad, agus
(c) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, is comhionann le 17 faoin gcéad,
a fheidhmiú ar mhéid ioncam na cuideachta don tréimhse chuntasaíochta,
gurb é C méid na cánach corparáide a bheadh inmhuirearaithe, ar leith ó mhír 16, ón mír seo agus ó alt 448, don tréimhse chuntasaíochta dá ndéanfaí méid ioncam na cuideachta don tréimhse chuntasaíochta a laghdú an méid iomchuí, agus
gurb é D méid a chinnfear trí ráta—
(a) maidir le tréimhsí cuntasaíochta dar tosach roimh an 1ú lá d'Aibreán, 1997, is comhionann le 23 faoin gcéad,
(b) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Aibreán, 1997, nó dá éis, agus roimh an 1ú lá d'Eanáir, 1998, is comhionann le 21 faoin gcéad, agus
(c) maidir le tréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1998, nó dá éis, is comhionann le 17 faoin gcéad,
a fheidhmiú ar mhéid ioncam na cuideachta don tréimhse chuntasaíochta arna laghdú an méid iomchuí.”,
agus
(ii) i bhfomhír (6), cuirfear an clásal seo a leanas in ionad chlásal (a):
“(a) Chun críocha na míre seo—
(i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus
(ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”.
SCEIDEAL 7
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||||
Toitíní | ... | ... | ... | ... | ... | ... | £65.01 an míle mar aon le méid is comhionann le 17.53 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | ... | £99.115 an cileagram | |
Tobac mínghearrtha chun toitíní a rolladh | ...... | £83.638 an cileagram | |||||
Tobac eile chun a chaite ina dheatach | ... | ... | £68.762 an cileagram | ||||
SCEIDEAL 8
Na hAchtacháin Dleachta Stampa a Aisghairtear
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
11 Geo. 4 & 1 Will. 4, c. 68. | Carriers Act, 1830. | In alt 3, na focail “, which receipt shall not be liable to any stamp duty”. |
14 & 15 Vict., c. 93. | Petty Sessions (Ireland) Act, 1851. | Alt 40. |
38 &39 Vict., c. 82 | National School Teachers Residences (Ireland) Act, 1875. | Alt 6. |
54 & 55 Vict., c. 39. | Stamp Act, 1891. | Alt 6; |
In alt 7 (a cuireadh isteach leis an Acht Airgeadais, 1984), na focail “of an amount not exceeding 7p” agus na focail “not appropriated by any word or words on the face of them to any particular description of instrument”; | ||
In alt 8(1), na focail “, or for any postal purpose,”; | ||
In alt 9(1)(a), na focail “or uses for any postal purpose”; | ||
Ailt 10 agus 23(3); | ||
In alt 32, na focail ó “; and the expression ‘bill of exchange payable on demand’ includes—” go dtí deireadh an ailt sin; | ||
In alt 56, na focail “or in perpetuity, or for any indefinite period not terminable with life” i bhfo-alt (2) agus fo-alt (3) go hiomlán; | ||
In alt 77, fo-ailt (3) agus (4) go hiomlán; | ||
Ailt 83 agus 84; | ||
In alt 87(1), na focail “, and a reconveyance, release, discharge, surrender, resurrender, warrant to vacate, or renunciation of any such security,”; | ||
Alt 115; | ||
Sa Chéad Sceideal, faoin gceannteideal “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES”, mír (1)(iii) go hiomlán; | ||
An Dara Sceideal. | ||
58 & 59 Vict., c. 16. | Finance Act, 1895. | Alt 12. |
61 & 62 Vict., c. 46. | Revenue Act, 1898. | Ailt 7(4) agus 10(3). |
Alt 47. | ||
An tAcht Bóthair Iarainn (Sean-Oifigigh agus Seana-Sheirbhísigh), 1926. | Alt 6. | |
Alt 86; | ||
In alt 95, na focail “, agus fós chun crícheanna na saoirse darb uimhir 3 fén mírcheann ‘Agreement or any memorandum of an agreement’ agus atá sa Chéad Sceideal a ghabhann leis an Acht san”. | ||
Alt 7(3). | ||
Alt 15(3). | ||
In alt 58, fo-ailt (1) agus (3) go hiomlán. | ||
Alt 3. | ||
In alt 5, fo-ailt (1) agus (2) go hiomlán. | ||
Acht Choláiste Talmhaíochta Chaisleán Bhaile Sheonach, 1945. | Alt 9. | |
Alt 68. | ||
In alt 4, fo-ailt (1) agus (2) go hiomlán. | ||
In alt 67, fo-ailt (1) agus (3) go hiomlán. | ||
Alt 4(1). | ||
Alt 10. | ||
Alt 15. | ||
An tAcht um Scoláireachtaí a Mhalairtiú (Éire agus Stáit Aontaithe Mheiriceá), 1957. | Alt 17. | |
Acht Choláiste Talmhaíochta Chaisleán Bhaile Sheonach (Leasú), 1959. | Alt 11. | |
An tAcht um Chuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta, 1959. | Alt 7. | |
Alt 2(6). | ||
An tAcht um an nGníomhaireacht Foirgníochta Náisiúnta Teoranta, 1963. | Alt 5. | |
Alt 337 (2). | ||
Alt 19. | ||
Alt 7. | ||
Alt 20. | ||
Fo-ailt (2) (a cuireadh isteach leis an Acht Airgeadais, 1976) agus (2A) (a cuireadh isteach leis an Acht Airgeadais, 1981) d'alt 49; | ||
I mír (a) d'fho-alt (2B) (a cuireadh isteach leis an Acht Airgeadais, 1996) d'alt 49, na focail “D'ainneoin fo-ailt (2) agus (2A) den alt seo,” agus “(ar leith ó na fo-ailt sin (2) agus (2A))”. | ||
Alt 8. | ||
Alt 19. | ||
An tAcht um Tháirgí Déiríochta (Forálacha Ilghnéitheacha), 1973. | Alt 3(6). | |
In alt 14, na focail “dleacht stampa ná”. | ||
An tAcht Gáis, 1976. | Alt 35(8). | |
Alt 7(8). | ||
Alt 29(1). | ||
Alt 3(8). | ||
Alt 7(8). | ||
Alt 7(8). | ||
Alt 27. | ||
An tAcht um Iompras Bhaile Átha Cliath (Díscaoileadh), 1987. | Alt 6. | |
An tAcht Talmhaíochta (Taighde, Oiliúint agus Comhairle), 1988. | Alt 29. | |
Alt 4(2)(b). | ||
Alt 2(8). | ||
In alt 114, na focail “I dteannta fhorálacha alt 14 den Acht um Chaomhnú Áras an Teaghlaigh, 1976 (a bhaineann le díolúine ó dhleacht stampa agus ó tháillí áirithe i gcás nascthionóntacht in áras an teaghlaigh a chruthú)”. | ||
Alt 6. | ||
Uimh. 13 de 1991. | An tAcht Airgeadais, 1991. | Alt 104(3)(a) (a cuireadh isteach leis an Acht Airgeadais, 1992). |
Uimh. 30 de 1991. | An tAcht um Fhorbairt Tionscail (Leasú), 1991. | Alt 6. |
Uimh. 9 de 1992. | An tAcht Airgeadais, 1992. | In alt 212(2)(a), na focail “nó alt 14 den Acht um Chaomhnú Áras an Teaghlaigh, 1976,”. |
Uimh. 15 de 1992. | An tAcht um Institiúid Teicneolaíochta Bhaile Átha Cliath, 1992. | Alt 19(7). |
Alt 18(7). | ||
Alt 17. | ||
Uimh. 18 de 1994. | An tAcht um Thionscal Rásaíochta Capall na hÉireann, 1994. | Alt 76. |
Uimh. 25 de 1994. | Acht an Bhainne (Soláthar a Rialáil), 1994. | Alt 3(8). |
Uimh. 28 de 1995. | An tAcht um Fhorbairt Tionscail, 1995. | Alt 4(7). |
Uimh. 35 de 1995. | An tAcht Fuinnimh (Forálacha Ilghnéitheacha), 1995. | Alt 14(5). |
SCEIDEAL 9
Leasuithe Iar-Chomhdhlúite
Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, de réir na bhforálacha seo a leanas den Sceideal seo.
1. In alt 82(3), cuirfear “faoi fho-alt (2)” in ionad “faoi fho-alt (1)”.
2. In alt 109(3), cuirfear “alt 83 nó 707” in ionad “alt 83 nó 709”.
3. In alt 128(8), déanfar “an chirt a sannadh nó a scaoileadh ach gur áiríodh uirthi méid nó luach” a chur isteach i ndiaidh “i leith a fhála luach”.
4. In alt 140(4)(b), cuirfear “fo-alt (3)” in ionad “fo-alt (2)”.
5. In alt 279(1), scriosfar na focail “ní fholaíonn ‘caiteachas a tabhaíodh ag foirgniú foirgnimh nó déanmhais’ aon chaiteachas de réir bhrí alt 270(2);”.
6. In alt 346(7)(b)(ii), cuirfear “ar an gcéad cheannach” in ionad “ar an gcéad díol”.
7. In alt 950(1), sa mhíniú ar “forálacha sonraithe”, cuirfear “d'alt 888(2)” in ionad “d'alt 888(1)”.