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Uimhir 33 de 1968
AN tACHT AIRGEADAIS, 1968
[An tiontú oifigiúil.]
CUID I
Cáin Ioncaim
Cáin ioncaim agus forcháin don bhliain 1968-69.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1968, a mhuirearú de réir seacht scilling sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1968, a mhuirearú ar ioncam aon phearsan aonair ar mó ná dhá mhíle agus cúig chéad punt iomlán a ioncaim ó gach bunadh agus is de réir na rátaí seo a leanas a mhuirearófar amhlaidh í, is é sin le rá:
I leith an chéad dhá mhíle cúig chéad punt den | |||||||
ioncam | ... | ... | ... | ... | ... | ... | Neamhní |
I leith na breise ar dhá mhíle cúig chéad punt, ar | |||||||
gach punt den chéad dhá mhíle punt den | |||||||
bhreis | ... | ... | ... | ... | ... | trí scilling | |
ar gach punt den chéad dhá mhíle ina | |||||||
dhiaidh sin den bhreis | ... | ... | ... | sé scilling | |||
ar gach punt d'fhuílleach na breise | ... | naoi scilling. | |||||
Liúntas le haghaidh fios feasa.
2.—(1) San alt seo ciallaíonn “fios feasa” eolas agus teicníochtaí tionscail ar dhóigh dóibh gur chabhair iad le hearraí nó ábhair a mhonarú nó a phróisiú nó le haon oibríochtaí talmhaíochta, foraoiseachta, iascaireachta nó mianadóireachta nó aon oibríochtaí eastóscaidh eile a sheoladh.
(2) (a) Más rud é, an 6ú lá d'Aibreán, 1968, nó dá éis, go dtabhóidh duine caiteachas le fios feasa chun é a úsáid i dtrádáil a sheolann sé nó a dhéanfaidh, agus caiteachas tabhaithe aige le fios feasa, trádáil ina n-úsáidtear é a bhunú agus a thúsú, lamhálfar, faoi réir forálacha an ailt seo, go n-asbhainfear mar chaiteachais, le linn áireamh a bheith á dhéanamh chun críocha Chás I den Sceideal D ar bhrabúis nó gnóchain na trádála, an méid sin den chaiteachas a lamhálfaí a asbhaint mura mbeadh an t-alt seo.
(b) Chun críocha an fho-ailt seo, aon duine a thabhaigh caiteachas le fios feasa sular bunaíodh agus a túsaíodh an trádáil ina n-úsáidtear é, measfar gurb é tráth an bhunaithe agus an túsaithe sin a thabhaigh sé é.
(3) I gcás ina bhfaighidh duine, an 6ú lá d'Aibreán, 1968, nó dá éis, trádáil nó cuid de thrádáil agus ina theannta sin, fios feasa a úsáidtear inti, ní lamhálfar aon mhéid a asbhaint faoin alt seo i leith caiteachas a tabhaíodh leis an bhfios feasa a fháil.
(4) (a) Ní bheidh feidhm ag fo-alt (2) ar aon fhios feasa a dhíol más comhlacht daoine atá faoi rialú an díoltóra an ceannaitheoir nó más comhlacht daoine atá faoi rialú an cheannaitheora an díoltóir nó más comhlachtaí daoine atá faoi rialú duine éigin eile an díoltóir agus an ceannaitheoir.
(b) San fho-alt seo—
(i) tá le “rialú” an bhrí chéanna atá leis in alt 299 (6) den Acht Cánach Ioncaim, 1967, agus
(ii) folaíonn tagairtí do chomhlacht daoine tagairtí do chomhpháirtíocht.
Faoiseamh do shuimeanna áirithe is inmhuirir faoi Sceideal E.
3.—(1) (a) Faoi réir mhír (b), baineann an t-alt seo le haon íocaíocht is inmhuirir i leith cánach faoi Sceideal E agus a thabharfar do shealbhóir oifige nó fostaíochta de chúiteamh—
(i) i leith laghdú a theacht, nó laghdú a d'fhéadfadh a theacht, ar luach saothair san am le teacht de bharr atheagrú ar ghnó an fhostóra faoina sealbhaítear an oifig nó an fhostaíocht nó athrú ar an nós imeachta oibre, ar mhodhanna oibre, ar dhualgais nó rátaí luach saothair na hoifige nó na fostaíochta sin, nó
(ii) i leith athrú ar an áit a gcomhlíontar dualgais na hoifige nó na fostaíochta.
(b) Ní bhaineann an t-alt seo—
(i) le híocaíocht lena mbaineann alt 114 den Acht Cánach Ioncaim, 1967, ná
(ii) le híocaíocht le haon duine dá sonraítear i míreanna (i) go (iii) den choinníoll a ghabhann le halt 228 (1) den Acht Cánach Ioncaim, 1967, nó le haon duine is fostaí páirtaimsire de dhroim gan é a bheith air iomlán a ama go substainteach a chaitheamh le seirbhís a fhostóra.
(2) I gcás pearsa aonair a bheith tar éis íocaíocht lena mbaineann an t-alt seo a fháil, beidh sé i dteideal, ar éileamh chuige sin a dhéanamh agus ar na fíorais iomchuí a chruthú chun sástacht an chigire, go ndéanfar an méid iomlán cánach ioncaim agus forchánach is iníoctha aige in aghaidh na bliana measúnachta arb inmhuirir an íocaíocht ina haghaidh a laghdú go dtí iomlán an dá mhéid seo a leanas:
(a) comhshuim na méideanna cánach ioncaim agus forchánach ab iníoctha aige in aghaidh na bliana sin dá mba nach bhfuair sé an íocaíocht sin, agus
(b) cáin ioncaim agus forcháin ar iomlán na híocaíochta de réir rátaí arna ndéanamh amach faoi seach sa tslí a shonraítear i bhfo-alt (3).
(3) Déanfar amach na méideanna breise cánach ioncaim agus forchánach faoi seach, le cois agus os cionn na méideanna dá dtagraítear i bhfo-alt (2) (a), ab iníoctha ag sealbhóir na hoifige nó na fostaíochta dá bhfolódh a ioncam iomlán don bhliain mheasúnachta dá dtagraítear i bhfo-alt (2) trian, agus sin an méid, den íocaíocht agus déanfar na rátaí cánach ioncaim agus forchánach faoi seach chun críocha fho-alt 2 (b) amach ansin trí na méideanna breise cánach ioncaim agus forchánach faoi seach, arna ríomh de réir an fho-ailt seo, a roinnt ar mhéid ar cóimhéid le trian na híocaíochta.
(4) (a) Is ar mhodh aisíoca a thabharfar, i ngach cás, faoiseamh ó cháin faoin alt seo.
(b) Ní bheidh éilitheoir i dteideal faoisimh faoin alt seo i leith aon ioncam a bhfuil sé i dteideal an cháin air a mhuirearú i gcoinne aon duine eile, nó a asbhaint, a choimeád siar, nó a shásamh as aon íocaíocht a dhlífidh sé a dhéanamh le haon duine eile.
Méid luach laghdaithe innealra agus gléasra mar gheall ar chaitheamh agus cumailt.
4.—(1) San alt seo—
ciallaíonn “innealra nó gléasra cáilitheach” innealra nó gléasra (seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar ar feadh bóthair nó chun feithiclí eile a tharraingt ar feadh bóthair) a sholáthrófar, an lú lá d'Aibreán, 1968, nó dá éis, le húsáid chun críocha trádála, gairme, fostaíochta nó oifige agus a bheidh, tráth a sholáthraithe amhlaidh, gan bheith úsáidte ná réchaite, agus folaíonn sé aon innealra nó gléasra den sórt sin d'ainneoin aon díol a rinneadh air nó aon athrú imthosca eile, ach ní fholaíonn sé longa agus innealra nó gléasra a bhfuil rogha déanta ina leith faoin gcéad fhoráil a ghabhann le halt 241 (1) den Acht Cánach Ioncaim, 1967;
tá le “luach innealra nó gléasra i dtosach na bliana measúnachta” an bhrí chéanna atá leis in alt 241 (7) den Acht Cánach Ioncaim, 1967.
(2) Faoi réir forálacha an fho-ailt seo, i gcás ina mbeidh asbhaint le lamháil faoi alt 241 den Acht Cánach Ioncaim, 1967, in aghaidh aon bhliana measúnachta áirithe mar gheall ar chaitheamh agus cumailt aon innealra nó gléasra cháilithigh ansin an méid a measfaidh na Coimisinéirí Achomhairc gurb é an méid cóir réasúnach é faoin alt sin is ionann, mar gheall ar chaitheamh agus cumailt in imeacht na bliana, agus luach laghdaithe an innealra nó an ghléasra sin—
(a) más méid é nach mó ná 8¾ faoin gcéad den mhéid arbh é, i dtosach na bliana measúnachta, luach an innealra nó an ghléasra sin é, glacfar gur 10 faoin gcéad den luach sin é;
(b) más méid é is mó ná 8¾ faoin gcéad ach is lú ná 15 faoin gcéad den mhéid arbh é, i dtosach na bliana measúnachta, luach an innealra nó an ghléasra sin é, measfar gur 12½ faoin gcéad den luach sin é;
(c) más méid é is 15 faoin gcéad nó níos mó den mhéid arbh é, i dtosach na bliana measúnachta, luach an innealra nó an ghléasra sin é, measfar gur 25 faoin gcéad den luach sin é.
(3) Leasaítear leis seo alt 241 (1) den Acht Cánach Ioncaim, 1967, maidir le hinnealra nó gléasra cáilitheach, trí “suim comhionann leis an méid” a chur in ionad “suim comhionann le cúig cheathrú den mhéid”.
(4) Maidir le cás ina bhfuil fo-alt (2) tar éis éifeacht a bheith aige, déanfar aon tagairt sna hAchtanna Cánach Ioncaim d'asbhaint a lamháiltear faoin alt sin 241 a fhorléiriú mar thagairt don asbhaint sin arna chinneadh de bhun an ailt sin, arna leasú leis an alt seo, agus de bhun fho-alt (2).
Uinéireacht nó áitiú tailte.
5.—Maidir le haon bhliain mheasúnachta dar tosach an 6ú lá d'Aibreán, 1969, nó aon lá dá éis sin, agus d'ainneoin aon ní sna hAchtanna Cánach Ioncaim—
(a) ní dhéanfar aon mheasúnachtaí faoi Sceideal A ná faoi Sceideal B den Acht Cánach Ioncaim, 1967,
(b) ní chuirfear an t-ioncam ó úinéireacht nó áitiú tailte, tionóntán nó oidhreachtán i gcuntas chun ioncam iomlán a mheas chun críocha cánach go feadh an mhéid a tomhaiseadh an t-ioncam sin ar bhonn an mhéid a measadh, de réir na bhforálacha is inchurtha chun feidhme maidir le Sceideal A, gurb é luach bliantúil, nó an mhéid a measadh, de réir na bhforálacha is inchurtha chun feidhme maidir le Sceideal B, gurb é luach inmheasúnaithe na dtailte, na dtionóntán nó na n-oidhreachtán é.
Oibleagáid taifid áirithe a choimeád.
1963. Uimh. 33.
6.—(1) San alt seo folaíonn “taifid” leabhair chuntais a bhaineann—
(a) leis na suimeanna airgid go léir a fhaightear agus a chaitear i gcúrsa trádáil, gairm nó gníomhaíocht eile a sheoladh nó a fheidhmiú agus na hábhair arb ina leith a tharlaíonn an fháil agus an caitheamh, agus
(b) le gach díolachán agus ceannach earraí agus seirbhísí i gcás ina ngabhann ceannach nó díolachán earraí nó seirbhísí le trádáil, gairm nó gníomhaíocht eile a sheoladh nó a fheidhmiú.
(2) (a) Gach duine a sheolann nó a fheidhmíonn ar a shon féin nó thar ceann aon duine eile, aon trádáil, gairm nó gníomhaíocht eile arb inmhuirir faoi Sceideal D na brabúis nó na gnóchain uaithi coimeádfaidh sé cibé taifid is gá le go bhféadfar tuairisceáin fhíora a thabhairt, chun críocha cánach ioncaim agus forchánach, ar na brabúis nó na gnóchain sin.
(b) I gcás ina seoltar i gcomhpháirtíocht aon trádáil, gairm nó gníomhaíocht eile den sórt sin, measfar, chun críocha an ailt seo, gurb é an comhpháirtí tosaíochta, de réir bhrí alt 69 den Acht Cánach Ioncaim, 1967, an duine a sheolann trádáil, an ghairm nó an ghníomhaíocht eile sin.
(3) Beidh éifeacht ag fo-alt (2)—
(a) i gcás trádáil, gairm nó gníomhaíocht eile a thúsófar tar éis tosach feidhme an Achta seo, ar agus ó dháta an túsaithe sin, agus
(b) in aon chás eile, ar an agus ón 1ú lá de Mheán Fómhair, 1968.
(4) Aon taifid a choimeádfar de bhun na bhforálacha sin roimhe seo den alt seo déanfaidh an duine ar a mbeidh de cheangal na taifid a choimeád iad a choinneáil go ceann sé bliana tar éis na hidirbhearta, na gníomhartha nó na hoibríochtaí lena mbaineann siad a bheith críochnaithe:
Ar choinníoll nach gceanglóidh an fo-alt seo taifid a choinneáil a gcuirfidh an cigire in iúl don duine a bheidh faoi cheangal iad a choinneáil nach gá iad a chionneáil, agus nach mbainfidh sé le leabhair agus páipéir cuideachta a bheidh diúscartha de réir alt 305 (1) d'Acht na gCuideachtaí, 1963.
(5) Aon duine a sháróidh fo-alt (2) i ndáil le haon taifead maidir le tuarisceán d'aon bhliain mheasúnachta nó a sháróidh fo-alt (4) maidir leis na taifid sin dlífidh sé pionós £100 a chur air:
Ar choinníoll nach bhforchuirfear pionós faoin bhfo-alt seo má chruthaítear nach bhfuil aon duine inmhuirir i leith cánach i ndáil leis na brabúis nó na gnóchain sin don bhliain mheasúnachta sin.
(6) Leasaítear leis seo alt 508 den Acht Cánach Ioncaim, 1967, trí “nó alt 6 den Acht Airgeadais, 1968”, a chur isteach i bhfo-alt (1) i ndiaidh “240 nó 296”.
Cáin a bheidh dlite in aghaidh míonna cánach ioncaim a mheas.
7.—(1) I gcás ina mbeidh cúis ag na Coimisinéirí Ioncaim chun a chreidiúint go raibh sé dlite de dhuine faoi na rialacháin cáin a chur ar aghaidh i leith aon mhíosa cánach ioncaim áirithe, agus nár chuir an duine aon cháin ar aghaidh i leith na míosa cánach ioncaim sin, féadfaidh siad an méid cánach a mheas ba cheart don duine sin a bheith curtha ar aghaidh aige laistigh den tréimhse a shonraítear sna rialacháin chun an cháin sin a íoc agus fógra i dtaobh an méid a measadh a sheirbheáil air.
(2) I gcás ina seirbheálfar fógra faoi fho-alt (1) ar dhuine, beidh feidhm ag na forálacha seo a leanas—
(a) féadfaidh an duine, má éilíonn sé nach ndlíonn sé aon cháin a chur ar aghaidh i leith na míosa cánach ioncaim lena mbainfidh an fógra, trí fhógra scríofa a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse cheithre lá dhéag ó dháta an fógra a sheirbheáil, a iarraidh go dtarchuirfear an t-éileamh chun na gCoimisinéirí Achomhairc le breith a thabhairt air agus is breith chríochnaitheach dhochloíte a bheidh i mbreith na gCoimisinéirí Achomhairc,
(b) ar an tréimhse sin a bheith caite, mura n-iarrfar aon éileamh den sórt a tharchur amhlaidh, nó má iarrtar an t-éileamh sin a tharchur, ar chinneadh críochnaitheach a dhéanamh ag na Coimisinéirí Achomhairc i gcoinne an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus dá mba fhostóir an duine agus gurbh é an méid a shonrófar san fhógra an méid cánach a dhligh sé faoi na rialacháin a bhaint as díolaíochtaí a d'íoc sé in imeacht na míosa cánach ioncaim a shonrófar san fhógra lúide aon mhéideanna a dhligh sé faoi na rialacháin a aisíoc in imeacht na míosa cánach ioncaim sin,
(c) má tharlaíonn, aon tráth tar éis an fógra a sheirbheáil, go dtabharfaidh an duine dearbhú uaidh ar an méid a dhlíonn sé faoi na rialacháin a chur ar aghaidh i leith na míosa cánach ioncaim a shonrófar san fhógra agus go n-íocfaidh sé an cháin de réir an dearbhaithe mar aon le haon ús agus costais a bheidh tabhaithe i ndáil leis an mainneachtain, beidh an fógra, faoi réir mhír (d) arna urscaoileadh agus aisíocfar aon bharrachas cánach a íocadh.
(d) i gcás ina mbeifear tar éis caingean a bhunú chun cáin a shonrófar i bhfógra faoi fho-alt (1) a ghnóthú, is caingean ar mhodh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967, ní bheidh feidhm, mura n-ordóidh na Coimisinéiri Ioncaim a mhalairt, ag mír (c) maidir leis an bhfógra sin go dtí go gcríochnófar an chaingean sin.
(3) I gcás nach gcuirfear chuig na Coimisinéirí Ioncaim cuid de leabhar stampaí a cheanglaíonn na rialacháin a chur, agus na stampaí iomchuí greamaithe ann, chucu i rith tréimhse áirithe, measfar chun críocha fho-alt (1) gur cáin a dhligh an duine a chur ar aghaidh faoi threoir na míosa nó na míonna iomchuí cánach ioncaim lena mbaineann an chuid sin den leabhar stampaí an cháin arb é meán a híoctha stampaí a bheadh greamaithe den chuid sin den leabhar stampaí.
(4) Féadfaidh fógra ó na Coimisinéirí Ioncaim faoi fho-alt (1) baint a bheith aige le dhá mhí chomhleanúnacha cánach ioncaim nó níos mó.
(5) Féadfaidh na Coimisinéirí Ioncaim aon oifigeach nó oifigigh dá gcuid a ainmniú chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh a údaraíonn an t-alt seo nó alt 8 a dhéanamh nó a chomhlíonadh ag na Coimisinéirí Ioncaim.
(6) San alt seo ciallaíonn “díolaíochtaí” aon ní is inmheasúnaithe i leith cánach ioncaim faoi Sceideal E agus folaíonn tagairtí d'íocaíochtaí díolaíochtaí tagairtí d'íocaíochtaí ar cuntas díolaíochtaí.
(7) San alt seo agus in alt 8 ciallaíonn “fostóir” aon duine a íocann díolaíochtaí.
(8) San alt seo agus in ailt 8 agus 9—
ciallaíonn “mí cánach ioncaim” mí dar tosach an 6ú lá d'aon mhí de na míonna Aibreán go Márta aon bhliain mheasúnachta cibé acu roimh thosach feidhme na Coda seo nó dá éis sin dó;
ciallaíonn “na rialacháin” aon rialacháin faoi alt 127 den Acht Cánach Ioncaim, 1967.
Cáin atá dlite in aghaidh bliana a mheas.
8.—(1) I gcás ina mbeidh cúis ag na Coimisinéirí Ioncaim a chreidiúint gur mhó an méid iomlán cánach a dhligh fostóir faoi na rialacháin a chur ar aghaidh i leith na míonna cánach ioncaim faoi seach in aon bhliain mheasúnachta áirithe ná an méid cánach (má b'ann) a d'íoc an fostóir in aghaidh na míonna sin ansin, gan dochar d'aon bheart eile is féidir a dhéanamh, féadfaidh siad meas a thabhairt i suim amháin ar an méid iomlán cánach ba cheart, dar leo, a bheith íoctha in aghaidh na míonna cánach ioncaim sa bhliain sin agus féadfaidh siad fógra a sheirbheáil ar an bhfostóir a shonróidh—
(a) an méid iomlán cánach a measadh amhlaidh,
(b) an méid iomlán cánach (má b'ann) a chúir an fostóir ar aghaidh maidir leis na míonna cánach ioncaim sa bhliain sin, agus
(c) an iarmhéid cánach atá gan íoc.
(2) I gcás ina seirbheálfar fógra ar fhostóir faoi fho-alt (1)—
(a) féadfaidh an fostóir, má éilíonn sé go bhfuil an méid iomlán cánach nó an iarmhéid cánach atá gan íoc iomarcach, ar fhógra scríofa a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse cheithre lá dhéag ó dáta an fógra a sheirbheáil, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc,
(b) ar an tréimhse sin a bheith caite, mura bhfaighfear fógra achomhairc nó, má fhaightear fógra achomhairc ar an achomhairc a chinneadh trí comhaontú nó ar shlí eile, tiocfaidh an iarmhéid cánach a bheidh gan íoc mar a shonrófar san fhógra nó an cháin leasaithe mar a chinnfear i ndáil leis an achomharc chun bheith dlite agus beidh sé inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus dá mbeadh an iarmhéid cánach sin nó an cháin leasaithe sin muirearaithe ar an bhfostóir faoi Sceideal E.
(3) Bainfidh forálacha an ailt seo le fostóir a bheidh údaraithe faoi na rialacháin íoc cánach a dhéanamh trí mheán stampaí ionann agus dá mba cháin a dhligh sé a chur ar aghaidh chuig na Coimisínéirí Ioncaim an cháin arb é meán a híoctha stampaí a bheadh greamaithe de leabhar agus dá mba cháin a d'íoc sé leis na Coimisinéirí Ioncaim an luach stampaí (más ann) a ghreamaigh sé de leabhair.
(4) Féadfaidh fógra ó na Coimisinéirí Ioncaim faoi fho-alt (1) baint a bheith aige le dhá bhliain mheasúnachta nó níos mó.
Us ar cháin is inghnóthaithe faoi alt 7 nó 8.
9.—Bainfidh forálacha alt 129 den Acht Cánach Ioncaim, 1967—
(a) le cáin is inghnóthaithe de bhua fógra faoi alt 7 ionann agus agus dá mba éard an cháin cáin a dhligh an duine faoi na rialacháin a íoc in aghaidh na míosa nó na míonna cánach ioncaim faoi seach a bhí ar áireamh san fhógra:
Ar choinníoll go ndéanfar, i gcás ina mbaineann an fógra le cáin arb é meán a híoctha stampaí a bheadh greamaithe de chuid de leabhar stampaí a cheanglaíonn na rialacháin a chur chuig na Coimisinéirí Ioncaim i rith tréimhse áirithe, an t-ús a ríomh amhail ó dháta na tréimhse sin d'éag, agus
(b) le cáin is inghnóthaithe de bhua fógra faoi alt 8 ionann agus dá mba éard an cháin cáin a dhligh an duine faoi na rialacháin a chur ar aghaidh i leith na míosa cánach ioncaim ar éag lena linn an tréimhse cheithre lá dhéag ón dáta a seirbheáladh an fógra nó a cinneadh an t-achomharc trí chomhaontú nó ar shlí eile, cibé mí acu is déanaí.
Achomhairc faoi alt 7 nó 8.
10.—Na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc bainfidh siad, agus aon mhodhnuithe orthu is gá, le héilimh agus achomhairc faoi alt 7 (2) agus alt 8 (2) ionann is dá mba achomhairc i gcoinne measúnachtaí i leith cánach ioncaim na héilimh nó na hachomhairc sin, ach, maidir le héilimh faoi alt 7 (2), amháin a mhéid a bhaineann na forálacha sin le hachomhairc chun na gCoimisinéirí Achomhairc.
Tosaíocht i bhféimheacht, etc., ag suimeanna is inghnóthaithe faoi alt 7 nó 8.
11.—Chun críocha alt 132 den Acht Cánach Ioncaim, 1967, agus alt 285 d'Acht na gCuideachtaí, 1963 measfar go bhfolaíonn na suimeanna dá dtagraítear i bhfo-alt (2) den alt sin 132 agus i bhfo-alt (2) (a) (iii) den alt sin 285 suimeanna is inghnóthaithe faoi alt 7 nó alt 8 a bhaineann le tréimhse nó tréimhsí a bhí go hiomlán nó go páirteach laistigh den tréimhse dhá mhí dhéag sin agus, i gcás aon suim is inghnóthaithe in aghaidh tréimhse a raibh cuid di laistigh agus cuid di lasmuigh den tréimhse dhá mhí dhéag sin, is dleathach méid iomlán na suime a chionroinnt de réir fadanna faoi seach na dtréimhsí a bhí laistigh den tréimhse sin agus lasmuigh den tréimhse sin le teacht ar an méid cánach a bhaineann leis an tréimhse sin.
Leasú ar alt 138 den Acht Cánach Ioncaim, 1967.
12.—Leasaítear leis seo alt 138 den Acht Cánach Ioncaim, 1967, tríd an gcoinníoll seo a leanas a chur le fo-alt (1):
“Ar choinníoll, i gcás ina mbeadh an t-éilitheoir, mura mbeadh an coinníoll seo, i dteideal asbhainte £394 faoi na forálacha sin roimhe seo den fho-alt seo, go mbeidh sé, má chruthaíonn sé gurb í an bhliain mheasúnachta a phós sé, i dteideal asbhainte £494 in ionad asbhainte £394.”.
Leasú ar alt 175 den Acht Cánach Ioncaim, 1967.
13.—Beidh éifeacht ag mír (a) den choinníoll a ghabhann le fo-alt (1) d'alt 175 den Acht Cánach Ioncaim, 1967, i gcás inarb éard an tuairisceán tuairisceán ar ús a íocadh nó a creidiúnaíodh i rith na bliana dar tosach an 6ú lá d'Aibreán, 1968, nó aon lá dá éis sin, ionann is dá mba thagairt do £70 an tagairt do £50.
Leasú ar alt 244 den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 244 den Acht Cánach Ioncaim, 1967—
(a) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2)—
“(2A) Má tharlaíonn, an 6ú lá d'Aibreán, 1968, nó dá éis, do dhuine a sheolann trádáil—
(a) go dtabhóidh sé caiteachas neamhchaipitiúil le taighde eolaíochta nó go n-íocfaidh sé aon suim le comhlacht nó ollscoil dá dtagraítear i bhfo-alt (2) (b) ionas go bhféadfaidh an comhlacht nó an ollscoil taighde eolaíochta a ghabháil de láimh, agus
(b) nach inbhainte mar chostas faoi fho-alt (2) an caiteachas a thabhófar amhlaidh nó an tsuim a íocfar amhlaidh mar gheall ar nach mbaineann an taighde eolaíochta le haon trádáil a sheolann an duine,
ansin, déanfar an caiteachas a thabhófar amhlaidh nó na suimeanna a íocfar amhlaidh a asbhaint mar chostas le linn brabúis nó gnóchain thrádáil an duine a bheith á ríomh.”,
agus
(b) tríd an gcoinníoll seo a leanas a chur le fo-alt (3)—
“Ar choinníoll go ndéanfar, i gcás ina dtarlóidh, an 6ú lá d'Aibreán, 1968, nó dá éis, go dtabhóidh duine a sheolann trádáil caiteachas caipitiúil le taighde eolaíochta nach inlamháilte mar asbhaint faoi na forálacha sin roimhe seo den fho-alt seo mar gheall ar nach mbaineann an taighde eolaíochta le haon trádáil a sheolann an duine sin, suim ar cóimhéid leis an gcaiteachas a lamháil mar asbhaint le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchain thrádáil an duine sin don bhliain mheasúnachta a tabhaíodh an caiteachas.”.
Leasú ar alt 416 den Acht Cánach Ioncaim, 1967.
15.—Leasaítear leis seo alt 416 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (8):
“(8A) I gcás—
(a) nach dtiocfaidh duine, a thug fógra achomhairc, i láthair na gCoimisinéirí Achomhairc an tráth agus san áit a bheidh ceaptha chun an t-achomharc a éisteacht,
(b) ina ndéanfaidh an duine a thiocfaidh i láthair na gCoimisinéirí Achomhairc thar ceann an achomharcóra an tráth agus san áit réamhráite iarratas ar an éisteacht a chur siar, agus
(c) go ndiúltóidh na Coimisinéirí Achomhairc don iarratas,
ní bheidh éifeacht ag fo-alt (6) agus air sin rachaidh na Coimisinéirí sin i mbun an t-achomharc a chinneadh.”.
Leasú ar alt 421 den Acht Cánach Ioncaim, 1967.
16.—Leasaítear leis seo alt 421 (3) den Acht Cánach Ioncaim, 1967, trí “cinnfidh na Coimisinéirí an t-achomharc trína ordú go seasfaidh an mheasúnacht” a chur in ionad “seasfaidh an mheasúnacht”.
Leasú ar alt 523 den Acht Cánach Ioncaim, 1967. 1967, Uimh. 17.
17.—Leasaítear leis seo fo-alt (1) (b) d'alt 523 (a cuireadh isteach le halt 10 den Acht Airgeadais, 1967) den Acht Cánach Ioncaim, 1967, trí “£2,000” a chur in ionad “£1,250” sa dá áit ina bhfuil sé.
CUID II
Custaim agus Mál
Beoir.
18.—(1) In ionad an dleacht máil a fhorchuirtear le halt 13 (1) den Acht Airgeadais, 1967, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 24ú lá d'Aibreán, 1968, nó dá éis sin, dleacht máil de réir punt agus fiche agus aon phingin déag ar gach sé ghalún is tríocha foirte de shaindlús míle, caoga is cúig ghrád.
(2) In ionad an dleacht custam a fhorchuirtear le halt 13 (2) den Acht Airgeadais, 1967, déanfar, amhail ar an agus ón 24ú lá d'Aibreán, 1968, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir punt agus fiche, scilling agus cúig phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar, mar mharsantas nó ina loingseofar chun a húsáidte mar stóras, beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir fiche a haon punt, scilling agus dhá phingin ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlús bunaidh.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo, nach míle, caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraingt sin go coibhneasach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
Biotáille.
1920, c. 18.
I.R., Uimh. 132 de 1966.
1919, c. 32.
19.—(1) Leasófar an Finance Act, 1920, amhail ar an agus ón 24ú lá d'Aibreán, 1968, tríd an ábhar atá i gCuid I den Chéad Sceideal a ghabhann leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhann leis an Finance Act, 1920, in ionad an ábhair a cuireadh isteach sa Chuid sin den Chéad Sceideal sin le halt 9 den Acht Airgeadais, 1966, agus beidh éifeacht dá réir sin ag alt 3 (1) den Finance Act, 1920, a dúradh.
(2) Leanfar den dleacht custam ar bhiotáille lena mbaineann alt 9 (2) den Acht Airgeadais, 1966, a mhuirearú, a thobhach agus a íoc de réir aon phunt déag, cúig scilling déag agus aon phingin déag an galún (arna ríomh de réir phrofa) a fhorchuirtear leis an bhfo-alt sin in ionad an ráta is inmhuirir faoi fho-alt (1) den alt seo.
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Leanfar de na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, ar bhiotáille lena mbaineann an fo-alt seo de réir na rátaí atá leagtha amach i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí is inmhuirir faoi fho-alt (1) den alt seo.
(c) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo.
(d) San fho-alt seo ciallaíonn an abairt “Ríocht Aontaithe” An Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise i leith bhiotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh do na dleachtanna sin.
Olaí hiodracarbóin.
I.R. Uimh. 219 de 1959.
20.—(1) San alt seo—
ciallaíonn “Acht 1935” an tAcht Airgid, 1935;
ciallaíonn “Acht 1966” an tAcht Airgeadais, 1966.
(2) Maidir leis an dleacht custam a fhorchuirtear le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931, déanfar í a mhuirearú, a thobhach agus a íoc, i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin, amhail ar an agus ón 24ú lá d'Aibreán, 1968, de réir 3s. 11.9d. an galún in ionad an ráta a shonraítear in alt 10 (2) (b) d'Acht 1966.
(3) Maidir leis an dleacht máil a fhorchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935, déanfar, i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin agus a chuirfear amach, ar díol nó chun a díolta nó ar shlí eile, ó áitreabh a monaróra an 24ú lá d'Aibreán, 1968, nó dá éis, nó a úsáidfeadh an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin mhianach a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir 3s. 10.9d. an galún in ionad an ráta a shonraítear in alt 10 (3) (b) d'Acht 1966.
(4) An dleacht custam a fhorchuirtear le halt 21 d'Acht 1935, déanfar, i leith ola hiodracarbóin ar arb inmhuirir an dleacht sin, í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, de réir 3s. 4.65d. an galún in ionad an ráta a shonraítear in alt 10 (4) (b) d'Acht 1966.
(5) Amhail ar an agus ón 24ú lá d'Aibreán, 1968, is é ráta aon lacáiste a lamhálfar faoi alt 21 (2) d'Acht 1935—
(a) i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo de réir 3s. 4.65d. an galún, 3s. 4.65d. an galún, agus
(b) i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo, de bhua mhír 6 den Ordú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959, de réir 3s. 3.65d. an galún, 3s. 3.65d. an galún,
in ionad an ráta ab inlamháilte díreach roimh an 24ú lá d'Aibreán, 1968, de bhua alt 10 (5) (b) d'Acht 1966.
(6) An dleacht máil a fhorchuirtear le halt 21 d'Acht 1935, déanfar, i leith ola hiodracarbóin ar arb inmhuirir an dleacht sin agus a chuirfear amach, ar díol nó chun a díolta nó ar shlí eile, ó áitreabh a monaróra an 24ú lá d'Aibreán, 1968, nó dá éis, nó a úsáidfidh an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir 3s. 3.65d. an galún in ionad an ráta a shonraítear in alt 10 (6) (b) d'Acht 1966.
(7) Amhail ar an agus ón 24ú lá d'Aibreán, 1968, is é ráta aon lacáiste a lamhálfar faoi alt 21 (4) d'Acht 1935, i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht máil a luaitear i bhfo-alt (6) den alt seo de réir 3s. 3.65d. an galún, 3s. 3.65d. an galún in ionad an ráta ab inlamháilte díreach roimh an 24ú lá d'Aibreán, 1968, de bhua alt 10 (7) (b) d'Acht 1966.
(8) Amhail ar an agus ón 24ú lá d'Aibreán, 1968, is é ráta aon aisíocaíochta a lamhálfar faoi alt 10 (8) den Acht Airgeadais, 1957, i leith ola hiodracarbóin ar arb inlamháilte an aisíocaíocht sin agus ar a ndearnadh—
(a) an dleacht máil a luaitear i bhfo-alt (6) den alt seo a íoc de réir 3s. 3.65d. an galún, nó
(b) an dleacht custam a luaitear i bhfo-alt (4) den alt seo a íoc de réir 3s. 3.65d. an galún nó 3s. 4.65d. an galún,
scilling agus ocht bpingin an galún in ionad an ráta ab inlamháilte díreach roimh an 24ú lá d'Aibreán, 1968.
Tobac.
21.—(1) Faoi réir fho-ailt (2) agus (3) den alt seo, déanfar an dleacht custam ar thobac a fhorchuirtear le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, de réir na rátaí leithleacha a shonraítear i gCuid I den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I, II agus III den Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1967.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919 leis an dleacht a luaitear i bhfo-alt (1) den alt seo—
(a) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland”, agus
(b) ionann is dá mbeadh na cineálacha tobac monaraithe a luaitear i gCuid I den Dara Sceideal a ghabhann leis an Acht seo ar áireamh sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin i ndiaidh na habairte “manufactured tobacco” agus dá mbeadh na rátaí tosaíochta iomchuí a luaitear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún de in ionad an ráta a luaitear sa dara colún sin os coinne lua an tobac mhonaraithe sa chéad cholún sin.
(3) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Déanfar an dleacht custam ar thobac a luaitear i bhfo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, agus roimh an lú lá d'Iúil, 1968, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid II den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Sceideal sin, agus déanfar í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón lú lá d'Iúil, 1968, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid III den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I agus II den Sceideal sin.
(c) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo—
(i) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland” agus ionann agus nár fholaigh an abairt “manufactured tobacco” sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin tobac monaraithe lena mbaineann an fo-alt seo,
(ii) ionann is dá mbeadh tobac monaraithe lena mbaineann an fo-alt seo, mar aon le tuairiscí an tobac mhonaraithe sin i gCuid II nó III (de réir mar is iomchuí) den Dara Sceideal a ghabhann leis an Acht seo luaite ar leithligh sa chéad cholún sin agus dá mbeadh na rátaí tosaíochta iomchuí a shonraítear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún de, agus
(iii) faoi réir neamhshuim a dhéanamh den mhír dheiridh (dar tosach “Goods shall not be deemed”) d'fho-alt (1) den alt sin 8.
(d) San fho-alt seo ciallaíonn an abairt “Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(e) Tá leis an abairt “tobac cruafháiscthe” a luaitear i gCodanna II agus III den Dara Sceideal a ghabhann leis an Acht seo agus sa chéad mhír eile den fho-alt seo an bhrí chéanna atá léi in alt 17 den Acht Airgeadais, 1940.
(f) Ciallaíonn an abairt “tobac píopa eile” a luaitear i gCodanna II agus III den Dara Sceideal a ghabhann leis an Acht seo tobac monaraithe de na cineálacha is gnáth a bheith beartaithe a úsáid i bpíopaí agus nach tobac cruafháiscthe.
(4) Déanfar an dleacht máil ar thobac a fhorchuirtear le halt 19 den Acht Airgid, 1934, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, de réir na rátaí leithleacha a shonraítear i gCuid IV den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid IV den Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1967.
Tobac (dleacht máil ar stoic áirithe).
22.—(1) Faoi réir forálacha fho-alt (2) den alt seo, déanfar dleacht máil a mhuirearú, a thobhach agus a íoc ar na stoic tobac go léir de gach tuairisc a bheidh, ar a cúig a chlog, san iarnóin, an 23ú lá d'Aibreán, 1968, ar úinéireacht nó ina sheilbh ag monaróir ceadúnaithe tobac agus in aon áit sa Stát seachas bannastóras, agus beidh an dleacht máil sin iníoctha ag an monaróir, de réir an ráta seo a leanas, is é sin le rá:
(a) a mhéid gur tobac neamhmhonaraithe na stoic, trí scilling agus cúig phingin ar gach punt meáchain de na stoic, agus
(b) a mhéid gur tobac (lena n-áirítear snaois) seachas tobac neamhmhonaraithe na stoic, trí scilling agus cúig phingin ar gach punt meáchain de thobac neamhmhonaraithe ónar tháinig na stoic i dtuairim na gCoimisinéirí Ioncaim.
(2) Ní bheidh an dleacht a fhorchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitíní, todóga agus snaois seachas dríodsnaois) a suífear chun sástacht na gCoimisinéirí Ioncaim ina thaobh go raibh sé ar a cúig a chlog san iarnóin, an 23ú lá d'Aibreán, 1968, lán-ullmhaithe lena dhíol ar mionreic agus—
(i) nár tháirge aon oibríochta é de chuid aon mhonaróra a raibh sé ar úinéireacht nó ina sheilbh aige an tráth sin; nó
(ii) go raibh sé an tráth sin ar coimeád mar stoc mionreaca in áitreabh a úsáidtear chun tobac a dhíol ar mionreic; nó
(iii) go raibh sé an tráth sin ar bealach ó dhíoltóir go ceannaitheoir faoi chonradh díolacháin:
Ar choinníoll nach measfar chun críocha an fho-ailt seo aon tobac a bheith lán-ullmhaithe lena dhíol ar mionreic má bhí sé, de réir gnáth-chúrsa gnó an duine a raibh sé ar úinéireacht nó ina sheilbh aige nó an duine a raibh sé ar bealach chuige, le cur fós faoi phróis éigin eile (seachas pacáil) sula ndíolfadh sé é.
(3) Cuirfidh gach monaróir ceadúnaithe tobac, lá nach déanaí ná an 30ú lá d'Aibreán, 1968, tuairisceán chuig na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu agus ina dtabharfaidh sé cibé eolas a iarrfaidh siad leis an bhfoirm agus go háirithe, ina n-inseoidh sé na meáchain tobac de gach tuairisc a bhí ar úinéireacht nó ina sheilbh aige, ar a cúig a chlog, san iarnóin, an 23ú lá d'Aibreán, 1968, in aon áit sa Stát seachas bannastóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac mar a leanas—
(a) tabharfaidh sé ar aird, má cheanglaítear sin air, d'aon oifigeach Custam agus Máil na leabhair thrádála agus gach uile chuntas agus doiciméad de chuid nó i seilbh an mhonaróra sin is gá chun an tuairisceán a thabharfar de bhun fho-alt (3) den alt seo a fhíorú, agus
(b) tabharfaidh sé gach cúnamh réasúnach don oifigeach sin ag tógáil cuntais dó ar an tobac a bhí ar úinéireacht nó ina sheilbh ag an monaróir sin ar a cúig a chlog san iarnóin an 23ú lá d'Aibreán, 1968.
(5) Díreach tar éis an tuairisceán a thabhairt a cheanglaítear le fo-alt (3) den alt seo nó an 30ú lá d'Aibreán, 1968, cibé acu is luaithe, íocfaidh gach monaróir ceadúnaithe tobac leis na Coimisinéirí Ioncaim méid iomlán na dleachta a fhorchuirtear le fo-alt (1) den alt seo ar aon tobac a bhí ar úinéireacht nó ina sheilbh aige ar a cúig a chlog san iarnóin an 23ú lá d'Aibreán, 1968, agus ar arbh inmhuirir an dleacht sin, agus féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, íoc na dleachta a chur siar go dtí dáta nach déanaí ná an lú lá de Shamhain, 1968, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástachta go n-íocfar an dleacht sin.
(6) Gach monaróir a gceanglaíonn fo-alt (3) den alt seo air tuairisceán den sórt a luaitear san fho-alt sin a thabhairt agus a mhainneoidh an tuairisceán sin a thabhairt nó a thabharfaidh tuairisceán a bheidh neamhiomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneoidh nó a dhiúltóidh aon ní a dhéanamh a cheanglaíonn fo-alt (4) den alt seo air a dhéanamh beidh sé ciontach i gcion faoi na reachtanna a bhaineann le dleachtanna máil agus tabhóidh sé pionós máil caoga punt in aghaidh gach ciona den sórt sin, agus forghéillfear an tobac go léir ar maidir leis a rinneadh an cion sin.
(7) I gcás aistarraingt a bheith iníoctha maidir le tobac ar ar íocadh an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo, is aistarraingt máil a bheidh inti go feadh na dleachta a íocadh de bhun an fho-alt sin (1) arna cinneadh ag na Coimisinéirí Ioncaim.
Fíon.
I.R. Uimh. 156 de 1967.
23.—(1) Faoi réir fho-alt (2) agus (3) den alt seo, déanfar, amhail ar an agus ón 24ú lá d'Aibreán, 1968, dleacht custam a mhuirearú, a thobhach agus a íoc ar an bhfíon go léir a allmhaireofar isteach sa Stát, de réir na rátaí leithleacha a shonraítear i gCuid I den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí a shonraítear in alt 5 den Acht Airgeadais, 1948, in alt 14 den Acht Airgeadais, 1949, in alt 16 den Acht Airgeadais, 1965, agus i mír 23 (2) den Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966, arna leasú le mír 4 (vii) den Ordú d'Fhorchur Dleachtanna (Uimh. 164) (Dleachtanna Custam agus Foirm an Cháinliosta), 1967.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an dleacht a fhorchuirtear le fo-alt (1) den alt seo—
(a) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland”, agus
(b) ionann is dá ndéanfaí na tagairtí d'fhíon, d'fhíon drithleach sa bhuidéal agus d'fhíon neamhdhrithleach sa bhuidéal atá sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin mar aon leis na rátaí comhréire atá sa dara colún a scrios agus dá gcuirfí ina n-ionad, faoi seach, na cineálacha fíona a luaitear i gCuid I den Tríú Sceideal a ghabhann leis an Acht seo agus na rátaí tosaíochta iomchuí a shonraítear sa Chuid sin.
(3) (a) Baineann an fo-alt seo le fíon neamhdhrithleach sa bhuidéal a suífear chun sástacht na gCoimisinéirí Ioncaim arna onnmhairiú gur sa Ríocht Aontaithe a monaraíodh é agus gur coinsíníodh as sin é.
(b) Déanfar an dleacht custam ar fhíon a fhorchuirtear le fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 24ú lá d'Aibreán, 1968, agus roimh an 1ú lá d'Iúil, 1968, ar fhíon lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gcolún (2) de Chuid II den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha is inmhuirir faoi fho-alt (1) den alt seo, agus déanfar an dleacht a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1968, ar fhíon lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gcolún (3) de Cuid II den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gcolún (2) den Chuid sin II.
(c) San fho-alt seo ciallaíonn an abairt “Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Ní bheidh feidhm ná éifeacht maidir leis an dleacht custam a fhorchuirtear leis an alt seo ag alt 24 den Acht Airgid, 1933.
Fíon Éireannach.
I.R. Uimh. 155 de 1967.
24.—Déanfar an dleacht máil ar fhíon Éireannach a fhorchuirtear le halt 15 den Acht Airgeadais, 1966, a mhuirearú, a thobhach agus a íoc amhail ar an agus ón 24ú lá d'Aibreán, 1968, agus roimh an 1ú lá d'Iúil, 1968, de réir na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i mír 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 163) (Dleacht ar Fhíon), 1967, agus déanfar í a mhuirearú, a thobhach agus a íoc amhail ar an agus ón 1ú lá d'Iúil, 1968, de réir na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I de.
CUID III
Dleachtanna Báis
Laghdú ar dhleacht eastáit.
25.—(1) Leasaítear leis seo alt 29 den Acht Airgeadais, 1965, trí—
(a) “£1,000” a chur in ionad “£350” agus “£500” a chur in ionad “£250” gach áit a bhfuil siad faoi seach i bhfo-ailt (2), (3) agus (4) (fo-ailt a cuireadh isteach leis an Acht Airgeadais, 1966), agus
(b) “£100,000” a chur in ionad “£25,000” (a cuireadh isteach leis an Acht Airgeadais, 1966) i bhfo-alt (6).
(2) Leasaítear leis seo alt 19 den Acht Airgeadais, 1966, trí “£100,000” a chur in ionad “£25,000” i bhfo-alt (1) (c).
(3) Ní bheidh éifeacht ag an alt seo ach amháin maidir le sochair (de réir bhrí an ailt sin 29) a fhaibhreoidh an 1ú lá d'Aibreán, 1968, nó dá éis.
Leasú ar alt 10 den Finance Act,1894.
1894, c. 30.
26.—Leasaítear leis seo alt 10 den Finance Act, 1894, trí “fifty thousand” a chur in ionad “ten thousand” i bhfo-alt (5).
CUID IV
Cáin Bhrabús Corparáide
Cuideachtaí iontaobhais infheistíochta.
27.—(1) San alt seo—
ciallaíonn “cuideachta” aon chomhlacht chorpraithe;
ciallaíonn “cáin chorporáide” an cháin ar a dtugtar cáin chorparáide i dTuaisceart Éireann agus sa Bhreatain Mhór;
ciallaíonn “cuideachta iontaobhais infheistíochta” cuideachta a chomhlíonann na coinníollacha seo a leanas:
(a) tá sí corpraithe agus cónaíonn sí sa Stát,
(b) tá cuid nach 1ú ná ochtó faoin gcéad de réir luach ainmniúil dá scaireanna lena ngabhann cearta vótála, cibé acu cearta iad atá ann faoi láthair nó cearta a éireoidh in imthosca áirithe sa todhchaí, eisithe aici lena suibscríobh ag an bpobal,
(c) déanamh infheistíochtaí formhór a gnó;
(d) toirmisceann meabhrán nó airteagail chomhlachais na cuideachta barrachais ó réadú infheistíochtaí a dháileadh mar dhíbhinn;
ciallaíonn “urrúis Éireannacha” urrúis de chuid an Rialtais, urrúis atá ráthaithe ag an Aire Airgeadais agus aon stoic, scaireanna, bintiúir, bannaí nó oibleagáidí de chuid aon bhardais chathrach sa Stát, nó de chuid aon chuideachta nó chomhlachta chorpraithe eile atá corpraithe sa Stát;
folaíonn “urrúis” stoic, scaireanna, bannaí agus oibleagáidí de chuid aon Rialtais, bhardais chathrach nó chuideachta nó chomhlachta chorpraithe eile.
(2) Maidir le haon tréimhse chuntasaíochta dar críoch dáta tar éis an 31ú lá de Nollaig, 1967, ní fholóidh brabúis chuideachta iontaobhais infheistíochta, chun críocha cháin bhrabús corparáide, díbhinní agus dáileachtaí eile ó chuideachta atá faoi dhliteanas maidir le cáin chorparáide sa mhéid gur íocadh na díbhinní agus dáileachtaí sin as brabúis a d'iompair an cháin sin:
Ar choiníoll—
(a) go gcomhlíontar na coinníollacha seo a leanas i gcaitheamh na tréimhse cuntasaíochta;
(i) nár lú ná cúig déag faoin gcéad de luach na n-urrús a bhí ar teachtadh ag an gcuideachta iontaobhais infheistíochta luach na n-urrús Éireannach a bhí ar teachtadh ag an gcuideachta iontaobhais infheistíochta,
(ii) maidir leis na hurrúis (cibé acu d'aicme amháin nó d'aicmí iad) a bhí ar teachtadh ag an gcuideachta iontaobhais infheistíochta in aon chuideachta áirithe, seachas cuideachta iontaobhais infheistíochta, nár mhó iad ná cúig déag faoin gcéad de réir luacha d'urrúis na cuideachta iontaobhais infheistíochta céadluaite,
(iii) nár 1ú ná caoga uimhir na scairshealbhóirí agus nárbh úinéir tairbhiúil ar níos mó ná daichead a naoi faoin gcéad de scaireanna na cuideachta iontaobhais infheistíochta aon scairshealbhóir áirithe,
(iv) nár lú ná ochtó cúig faoin gcéad de luach na n-urrús a bhí ar teachtadh ag an gcuideachta iontaobhais infheistíochta luach na n-urrús a luaití ar stocmhargadh aitheanta agus a bhí ar teachtadh ag an gcuideachta iontaobhais infheistíochta,
agus
(b) nár choimeád an chuideachta intaobhais infheistíochta, i leith aon tréimhse chuntasaíochta dar chríoch dáta an Achta seo a rith nó dáta dá éis sin, cuid ba mhó ná cúig déag faoin gcéad dá brabúis iarbhír sa tréimhse chuntasaíochta sin.
(3) Féadfaidh an tAire Airgeadais, tar éis dul i gcomhairle leis na Coimisinéirí Ioncaim, an faoiseamh a fhoráiltear leis an alt seo a údarú maidir le haon tréimhse chuntasaíochta d'ainneoin aon cheann nó níos mó ná ceann amháin de na coinníollacha a luaitear i bhfo-alt (2) (a) a bheith gan chomhlíonadh agus déanfar fógra i dtaobh aon údarás faoin fho-alt seo a fhoilsiú san Iris Oifigiúil a luaithe is féidir tar éis an t-údarás sin a thabhairt.
Asbhaintí i leith luach saothair stiúrthóirí.
1920, c. 18.
28.—Maidir le gach tréimhse chuntasaíochta dar críoch dáta tar éis an 31ú lá de Nollaig, 1967, forléireofar coinníoll (c) a ghabhann le alt 53 (2) den Finance Act, 1920 agus beidh éifeacht aige ionann is dá gcuirfí “four thousand pounds” ann in ionad “two thousand five hundred pounds” agus forléireofar alt 36 (4) den Acht Airgeadais, 1941, agus beidh éifeacht aige ionann is dá gcuirfí “ceithre mhíle punt” ann in ionad “dhá mhíle cúig chéad punt”.
Díolúintí áirithe ó cháin bhrabús corparáide do leanúint i bhfeidhm.
29.—Na díolúintí ó cháin bhrabús corparáide a shonraítear in alt 33 (1) den Acht Airgid, 1929, tabharfar iad in aghaidh na tréimhse dar tosach an 1ú lá d'Eanáir, 1968, agus dar críoch an 31ú lá de Nollaig, 1970.
Leasú ar alt 69 den Acht Airgeadais, 1959.
30.—(1) Déanfar aon tagairt, in alt 69 den Acht Airgeadais, 1959, d'asbhaint a lamhálfar faoi alt 241 den Acht Cánach Ioncaim, 1967, a fhorléiriú mar thagairt a fholaíonn tagairt don asbhaint sin arna cinneadh de bhun an ailt sin agus de bhun alt 4 (2).
(2) Leasaítear leis seo alt 69 den Acht Airgeadais, 1959, tríd an gcoinníoll seo a leanas a chur le fo-alt (2):
“Ar choinníoll go mbeidh éifeacht ag an bhfo-alt seo, maidir le liúntas a thabharfar de bhua an choinníll a ghabhann le halt 244 (3) den Acht Cánach Ioncaim, 1967, ionann agus dá gcuirtí an mhír seo a leanas i ndiaidh mhír (a)—
‘(aa) go dtabharfar é nuair a bheifear ag muirearú brabús nó gnóchan trádala arb i an gnó sin í nó ar cuid den ghnó sin í,’”.
CUID V
Cáin Láimhdeachais
Leasú ar ailt 50 agus 58 den Acht Airgeadais, 1963.
31.—(1) Leasaítear leis seo fo-alt (2) d'alt 50 den Acht Airgeadais, 1963, trí “i scríbhinn an tráth, nó roimh an trath, a dhíolfar earraí leis nó a fhruileofar earraí chuige nó a sholáthrófar seirbhísí dó” a chur leis.
(2) Leasaítear leis seo fo-alt (4) d'alt 58 den Acht Airgeadais, 1963, trí “i scríbhinn an tráth, nó roimh an tráth, a thabharfar na hearraí dó nó a sholáthrófar na seirbhísí dó” a chur isteach i ndiaidh “don díoltóir nó don soláthróir”.
CUID VI
Cáin Mhórdhíola
32.—Leasaítear leis seo alt 5 den Acht Airgeadais (Uimh. 2), 1966, trí “má thug sé (agus amháin má thug sé), de réir na rialachán, ráiteas i scríbhinn ag insint a uimhir chláraitheachta maidir le cáin mhórdhíola don duine a dhíol na hearraí amhlaidh” a chur leis.
CUID VII
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
33.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1967” alt 24 den Acht Airgeadais, 1967;
ciallaíonn “an t-ochtú blianacht bhreise déag” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1967 maidir leis na naoi mbliana airgeadais is fiche chomhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1969, ach “£2,000,850” a chuir in ionad “£1,880,083”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1967 ach “£1,269,345” a chur in ionad “£1,216,320”.
(4) Déanfar suim £2,453,220 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1969.
(5) Déanfar an t-ochtú blianacht bhreise déag a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den ochtú blianacht bhreise déag, nach mó ná £1,586,900 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an ochtú blianacht bhreise déag a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Faoiseamh ar sheirbhísí innealtóireachta i leith oibreacha lasmuigh den Stát.
34.—(1) San alt seo ciallaíonn “seirbhísí innealtóireachta” seirbhísí dearaidh agus pleanála ar sa Stát a sheoltar an obair á ndéanamh i ndáil le hoibreacha innealtóireachta ceimicigh, shibhialta, leictreachais nó meicniúil a dhéantar lasmuigh den Stát.
(2) I gcás comhlacht corpaithe a sheolann trádáil arb éard í nó cuid di seirbhísí innealtóireachta a dhéanamh do dhuine eile beidh, má ghlacann an comhlacht corpraithe de rogha é, feidhm chun críocha faoisimh ó cháin ioncaim faoi Chaibidil IV de Chuid XXV den Acht Cánach Ioncaim, 1967, agus chun críocha faoisimh ó cháin bhrabús corparáide faoi Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, ag na forálacha seo a leanas:
(a) measfar gur cuideachta an comhlacht corpraithe i ngach cás nach measfaí gur comhlacht corpraithe é mura mbeadh sin;
(b) measfar gur monarú earraí na seirbhísí sin a dhéanamh agus measfar gur méid is infhaighte i leith earraí a dhíol aon mhéid is infhaighte mar íocaíocht ina leith, agus
(c) i gcás na seirbhísí sin a dhéanamh do dhuine nach gcónaíonn sa Stát, measfar gur onnmhairigh an comhlacht corpraithe earraí as an Stát agus measfar gur méid is infhaighte aige ó dhíol earraí a onnmhairíodh amhlaidh aon íocaíocht is infhaighte aige as na seirbhísí.
(3) Aon rogha a ghlacfar faoi fho-alt (2) glacfar í trí fhógra i scribhinn a sheachadfar don chigire agus beidh éifeacht aici maidir le gach bliain éilimh nach bliain níos luaithe ná an bhliain mheasúnachta dar tosach an 6ú lá d'Aibreán, 1968, agus gach tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta tar éis an 5ú lá d'Aibreán, 1968, a mbeidh faoiseamh faoi Chaibidil IV de Chuid XXV den Acht Cánach Ioncaim, 1967, nó faoi Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, á eileamh ag an gcomhlacht corpraithe a ghlacfaidh an rogha sin.
(4) Féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn, a cheangal ar chomhlacht corpraithe a éileoidh faoiseamh ó cháin de bhua fho-alt (2) den alt seo, cibé eolas nó sonraí a thabhairt dóibh is gá chun éifeacht a thabhairt don fho-alt sin, agus beidh éifeacht ag alt 404 (1) den Acht Cánach Ioncaim, 1967, agus ag alt 13 (1) den Acht Airgeadais (Forála Ilghnéitheacha), 1956, ionann is dá mbeadh an t-eolas nó na sonraí a shonrófar i bhfógra faoin bhfo-alt seo ar áireamh na n-ábhar a gceanglaíonn na hailt sin cruthúnas a thabhairt ina dtaobh.
(5) Beidh éifeacht ag fo-alt (2) amhail ar an agus ón 6ú lá d'Aibreán, 1968, agus, i gcás cáin bhrabús corparáide, féadfaidh na Coimisinéirí Ioncaim, chun críocha an ailt seo, cibé cionroinnt is dóigh leo is iomchuí a dhéanamh i gcás cuid de thréimhse chuntasaíochta a theacht roimh an 6ú lá d'Aibreán, 1968, agus cuid di a theacht an 6ú lá d'Aibreán, 1968, nó dá éis:
Ar choinníoll, i gcás ina ndearna comhlacht corpraithe, sular ghlac sé rogha faoin alt seo, díbhinn a íoc agus breis a bheith ag an méid cánach ioncaim a bhí sé i dteideal a bhaint as an díbhinn ar an méid a bheadh sé i dteideal faoi alt 410 (2) den Acht Cánach Ioncaim, 1967, a asbhaint dá nglacfaí an rogha sular íocadh an díbhinn, go ndéanfar aon fhaoiseamh ó cháin ioncaim ab inlamháilte mura mbeadh sin a laghdú méid na breise.
(6) I gcás inarb é ioncam nó cuid d'ioncam aon duine d'aon bhliain mheasúnachta díbhinn a raibh éifeacht maidir léi ag an gcoinníoll a ghabhann le fo-alt (5), beidh teideal ag an duine sin a éileamh go n-aisíocfar leis an méid sin, más aon mhéid é, cánach ioncaim agus forchánach a laghdóidh a dhliteanais iomlána i leith na gcánacha sin go dtí an méid arbh é a dhliteanais é dá n-asbhaintí cáin ioncaim as an díbhinn de réir an ráta ar dá réir ab inasbhainte í dá mba rud é go raibh éifeacht ag fo-alt (2) maidir leis an gcomhlacht corpraithe an tráth a íocadh an díbhinn.
Faoiseamh do chuideachtaí áirithe faoi dhliteanas cánach coigríche.
35.—(1) San alt seo—
folaíonn “tréimhse chuntasaíochta” cuid de thréimhse chuntasaíochta;
ciallaíonn “cáin eachtrach” cáin is inmhuirir agus is iníoctha faoi dhlí na críche ina gcónaíonn an chuideachta is íocóir, is críoch lena mbaineann an t-alt seo, agus a fhreagraíonn do cháin Éireannach:
Ar choinníoll nach measfar chun críocha an fho-alt seo go bhfreagraíonn cáin is iníoctha faoi dhlí cúige, stáit, nó chuid eile de thír, nó a dhéanann aon bhardas nó comhlacht áitiúil eile a thobhach nó a dhéantar a thobhach thar ceann aon bhardais nó comhlachta áitiúil eile, do cháin Éireannach:
ciallaíonn “ioncam”, maidir le cáin bhrabús corparáide, brabúis;
ciallaíonn “cáin Éireannach” cáin ioncaim nó cáin bhrabús corparáide Éireannach nó an dá cháin sin de réir cúinsí an cháis.
(2) Baineann an t-alt seo le gach críoch seachas—
(a) Tuaisceart Éireann agus an Bhreatain Mhór,
(b) Stáit Aontaithe Mheiriceá, agus
(c) críoch a bhfuil comhshocraíochtaí i bhfeidhm de thuras na huaire lena rialtas de bhua alt 361 den Acht Cánach Ioncaim, 1967.
(3) I gcás cuideachta (dá ngairtear an chuideachta infheistíochta san alt seo) a bheith tar éis cáin Éireannach a íoc, trí asbhaint nó ar shlí eile, nó a bheith faoi dhliteanas cáin Éireannach a íoc, faoi theoir aon choda dá hioncam a d'éirigh i gcríoch lena mbaineann an t-alt seo, don bhliain mheasúnachta nó d'aon tréimhse chuntasaíochta agus go suífear chun sástacht na gCoimisinéirí Ioncaim—
(a) gurb éard an chuid sin d'ioncam na cuideachta infheistíochta díbhinn nó ús a d'íoc cuideachta léi a chónaíonn sa chríoch (dá ngairtear an chuideachta is íocóir san alt seo) a bhfuil cuid nach lú ná leath na cumhachta vótála inti faoi rialú, díreach nó neamhdhíreach, na cuideachta infheistíochta,
(b) gur éirigh an díbhinn nó an t-ús sin as infheistiú a rinne an chuideachta infheistíochta sa chuideachta is íocóir, cibé acu trí iasacht nó ar shlí ele, ar shuim nó suimeanna in ionannas—
(i) brabúis a bhfuil an cháin Éireannach is inchurtha ina leith laghdaithe go neamhní faoi Chaibidil IV de Chuid XXV den Acht Cánach Ioncaim, 1967, nó faoi Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, nó
(ii) an coibhneas sin brabús a bhfuil an cháin Éireannach is inchurtha ina leith laghdaithe ar shlí seachas go neamhní faoi na forálacha sin is coibhneas ar cóimhéid leis an gcoibhneas ar dá réir atá an cháin Éireannach sin laghdaithe amhlaidh,
agus
(c) go bhfuil cáin eachtrach íoctha ag an gcuideachta infheistíochta sa chríoch a dúradh i leith na coda sin dá hioncam,
féadfaidh na Coimisinéirí Ioncaim cibé faoiseamh is cóir, d'fhonn faoiseamh a thabhairt i leith cánachais dúbailte ar an gcuid sin d'ioncam cuideachta infheistíochta, a dheonú don chuideachta infheistíochta in aghaidh na bliana measúnachta sin nó na tréimhse cuntasaíochta sin, cibé acu é, ach gan é a bheith níos mó ná cibé ceann acu seo a leanas is lú, is é sin le rá, leath iomlán na cánach Éireannaí a bheadh, mura mbeadh an t-alt seo, iníoctha ag an gcuideachta infheistíochta i leith na coda sin dá hioncam nó an méid den cháin eachtrach a íocadh nó is iníoctha sa chríoch sin i leith na coda sin dá hioncam tar éis aon fhaoiseamh, a mbeidh an chuideachta ina theideal sa chríoch sin a asbhaint.
(4) (a) Cuirfear cáin eachtrach a d'íoc an chuideachta is íocóir i leith a brabús i gcuntas le linn breithniú a bheith á dhéanamh an lamhálfar aon fhaoiseamh, agus, má lamháiltear, cén faoiseamh é, i leith díbhinn a d'íoc an chuideachta is íocóir leis an gcuideachta infheistíochta, agus chun críocha an ailt seo, seachas an fo-alt seo, measfar gur cáin eachtrach a d'íoc an chuideachta infheistíochta an cháin sin nó an chuid is iomchuí di.
(b) Beidh feidhm ag forálacha mhír 9 de Sceideal 10 a ghabhann leis an Acht Cánach Ioncaim, 1967, chun méid na cánach eachtraí a dhéanamh amach a d'íoc an chuideachta is íocóir agus a bheidh le cur i gcuntas maidir le haon díbhinn a d'íoc an chuideachta is íocóir leis an gcuideachta infheistíochta mar atá feidhm acu maidir le ríomh cánach coigcríche a bheidh le cur i gcuntas chun críocha na míre sin 9.
(5) (a) Ní údaróidh aon ní san alt seo an oiread sin faoisimh a dheonú faoin alt seo d'aon chuideachta in aghaidh aon bhliana measúnachta nó aon tréimhse cuntasaíochta go laghdófaí méid iomlán (arna ríomh tar éis aon fhaoiseamh a mbeidh an chuideachta ina theideal sa chríoch sin a asbhaint) na cánach Éireannaí agus na cánach eachtraí is iníoctha ag an gcuideachta sin i leith aon choda dá hioncam den chineál a thuairiscítear i bhfo-alt (3) (a) a d'éirigh i gcríoch lena mbaineann an t-alt seo níos lú ná méid na Cánach Éireannaí ab iníoctha ag an gcuideachta i leith na coda sin dá hioncam dá mba sa Stát a d'éirigh an chuid sin dá hioncam agus go mbeadh an chuid sin inchurtha, i lámha na cuideachta infheistíochta, faoi cháin ioncaim agus faoi cháin bhrabús corparáide.
(b) Le linn ríomh a bheith á dhéanamh chun críocha mhír (a) an méid cánach Éireannaí ab iníoctha amhlaidh ag an gcuideachta i leith na coda sin dá hioncam dá mba sa Stát a d'éirigh an chuid sin—
(i) ní dhéanfar aon asbhaint i leith cánach eachtraí as an gcuid sin dá hioncam, agus
(ii) i gcás ina measfar de bhun fho-alt (4) gur cáin eachtrach a d'íoc an chuideachta infheistíochta cáin eachtrach a d'íoc an chuideachta is íocóir, deileálfar leis an gcuid sin d'ioncam na cuideachta infheistíochta ionann is dá mbeadh sí arna méadú méid na cánach eachtraí a measfar amhlaidh ina taobh.
(6) Beidh éifeacht ag ailt 363 agus 364 den Acht Cánach Ioncaim, 1967, ionann is dá bhfolódh tagairtí iontu d'fhaoiseamh ó cháin dúbailte tagairtí d'fhaoiseamh a dheonaítear faoin alt seo.
(7) Tabharfar faoiseamh faoin alt seo mar chreidmheas i leith aon chánach Éireannaí is inmhuirir faoi threoir na coda sin d'ioncam na cuideachta infheistíochta dá dtagraítear i bhfo-alt (3) (a) agus cuirfear an creidmheas sin chun feidhme, i dtosach, do laghdú méid aon cháin bhrabús corparáide is inmhuirir amhlaidh agus, a mhéid nach féidir é a chur chun feidhme amhlaidh, cuirfear é chun feidhme do laghdú na cánach ioncaim is inmhuirir amhlaidh.
(8) (a) Déanfar aon éileamh ar fhaoiseamh faoin alt seo a chur i scríbhinn chuig an gcigire tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnachta nó na tréimhse cuntasaíochta lena mbainfidh sé.
(b) Beidh ábhar acomhairc chun na gCoimisinéirí Acomhairc in aon cheist a éireoidh faoin alt seo díreach mar a bheadh ábhar acomhairc ann i gcoinne measúnachta i leith cánach ioncaim agus beidh feidhm agus éifeacht dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc.
(c) Má bhíonn socrú déanta faoin dlí a bheidh i bhfeidhm in aon chríoch lena mbaineann an t-alt seo chun faoiseamh ó cháin is iníoctha faoin dlí sin a lamháil maidir le cáin Éireannach a íoc, ní chuirfidh an oibleagáid rúndachta a fhorchuireann aon achtachán de chosc na fíorais sin is gá chun an faoiseamh cóir faoi dhlí na críche sin a thabhairt a nochtadh d'oifigeach údaraithe de chuid rialtas na críche sin.
(9) Leasaítear leis seo mír 5 (3) de Sceideal 10 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “nó alt 35 den Acht Airgeadais, 1968” a chur isteach i ndiaidh “alt 365”.
(10) Beidh éifeacht ag an alt seo maidir le cáin ioncaim in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1968, agus in aghaidh na mblianta measúnachta dá éis sin agus maidir le cáin bhrabús corparáide in aghaidh aon tréimhse cuntasaíochta dar tosach an 6ú lá d'Aibreán, 1968, nó aon lá dá éis sin, agus in aghaidh na coda gan chaitheamh d'aon tréimhse chuntasaíochta a bhí ag rith ar an dáta sin.
Faoiseamh i leith idirbhearta idir cuideachtaí i gcomhlachas le chéile.
36.—(1) San alt seo—
tá an bhrí chéanna le “an t-aerfort” atá le “an t-aerphort” san Acht Aerphort Neamhchustam, 1947;
tá an bhrí chéanna le “cuideachta”, chun críocha cánach ioncaim, atá leis in alt 398 den Acht Cánach Ioncaim, 1967, agus tá an bhrí chéanna leis chun críocha cánach brabús corparáide atá leis in alt 10 den Acht Airgeadais (Forála Ilghnéitheachta), 1956;
tá an bhrí chéanna le “rialú” atá leis in alt 299 (6) den Acht Cánach Ioncaim, 1967;
ciallaíonn “oibríocht trádála díolmhaithe” oibríocht trádála, a bhfuil deimhniú a tugadh roimh an 6ú lá d'Aibreán, 1967, faoi alt 3 (2) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, nó ar an dáta sin, nó dá éis, faoi alt 374 (2) den Acht Cánach Ioncaim, 1967, agus faoin alt 3 (2) réamhráite i bhfeidhm ina leith;
tá an bhrí chéanna le “earraí”, gach áit a bhfuil sé i bhfo-alt (3), chun críocha cánach ioncaim, atá leis i gCaibidil IV de Chuid XV den Acht Cánach Ioncaim, 1967, agus ta an bhrí chéanna chun críocha cánach brabús corparáide atá leis i gCuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956;
ciallaíonn “oibríocht trádála eile”, oibríocht trádála a dhéantar go hiomlán san aerfort seachas oibríocht trádála díolmhaithe;
tá an bhrí chéanna le “cuideachta cháilithe” chun críocha cánach ioncaim atá leis in alt 374 (1) den Acht Cánach Ioncaim, 1967, agus tá an bhrí chéanna leis chun críocha cánach brabús corparáide atá leis in alt 3 (1) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958.
(2) I gcás ina ndéanfaidh cuideachta cáilithe (dá ngairtear an díoltóir san fho-alt seo) a dhéanann trádáil arb oibríochtaí trádála díolmhaithe cuid di agus arb oibríochtaí trádála eile cuid eile di, earraí a dhíol, i gcúrsa na n-oibríochtaí trádála eile, le cuideachta (dá ngairtear an ceannaitheoir san fho-alt seo) a sheolann trádáil sa Stát go hiomlán lasmuigh den aerfort agus—
(a) gurbh oibríochtaí trádála eile na hoibríochtaí trádála díolmhaithe dá n-onnmhaireodh an díoltóir na hearraí as an Stát, agus
(b) go bhfuil an ceannaitheoir faoi rialú an díoltóra nó go bhfuil an díoltóir faoi rialú an cheannaitheora nó go bhfuil an díoltóir agus an ceannaitheoir faoi rialú duine éigin eile, agus
(c) go bhfuil na hearraí leithreasaithe mar stoc trádála de chuid an cheannaitheora, agus
(d) go bhfuil na hearraí curtha faoi phróis mhonaraíochta sa Stát ag an gceannaitheoir, agus
(e) gur deimhin leis an gcigire go bhfuil an ceannaitheoir tar éis na hearraí a onnmhairiú, nó go n-onnmhaireoidh sé iad, as an Stát mar chomhpháirteanna d'earraí eile nó ar shlí eile, agus
(f) gur éard iad na hoibríochtaí trádála eile go hiomlán na hearraí a dhíol leis an gceannaitheoir agus gur leis an díoltóir a dhíolann an ceannaitheoir aon earraí eile a dhíolann sé i gcúrsa a thrádála (seachas earraí a onnmhairítear as an Stát),
ansin na brabúis nó na gnóchain nó na caillteanais de dhroim na n-oibríochtaí trádála eile measfar, d'ainneoin alt 374 (6) (a) den Acht Cánach Ioncaim, 1967, nó alt 3 (6) (a) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, nó aon deimhniú faoi alt 3 (2) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, nó faoi alt 374 (2) den Acht Cánach Ioncaim, 1967, agus faoi alt 3 (2) a dúradh, gur brabúis nó gnóchain iad de dhroim oibríochtaí trádála díolmhaithe agus beidh feidhm dá réir ag Caibidil 1 de Chuid XXV den Acht Cánach Ioncaim, 1967, agus ag Cuid II den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958.
(3) I gcás ina ndíolfaidh cuideachta nach cuideachta cháilithe (dá ngairtear an díoltóir san fho-alt seo) earraí le duine (dá ngairtear an ceannaitheoir san fho-alt seo) is cuideachta cháilithe a sheolann trádáil arb oibríochtaí trádála díolmhaithe cuid di agus arb oibríochtaí trádála eile cuid eile di nó is cuideachta a sheolann trádáil sa Stát go hiomlán lasmuigh den aerfort, agus—
(a) go mbeadh an díoltóir i dteideal faoiseamh a éileamh faoi Chaibidil IV de Chuid XXV den Acht Cánach Ioncaim, 1967, nó faoi Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, i leith an bhrabúis ab inchurtha i leith na n-earraí a dhíol dá n-onnmhaireofaí as an Stát iad, agus
(b) go bhfuil an ceannaitheoir faoi rialú an díoltóra nó go bhfuil an díoltóir faoi rialú an cheannaitheora nó go bhfuil an díoltóir agus an ceannaitheoir faoi rialú duine éigin eile, agus
(c) go bhfuil na hearraí leithreasaithe mar stoc trádála de chuid an cheannaitheora, agus
(d) go bhfuil na hearraí curtha faoi phróis mhonaraíochta sa Stát ag an gceannaitheoir, agus
(e) gur deimhin leis an gcigire go bhfuil an ceannaitheoir tar éis na hearraí a onnmhairiú, nó go n-onnmhaireoidh sé iad, as an Stát mar chomhpháirteanna d'earraí eile nó ar shlí eile, agus
(f) gur leis an gceannaitheoir a dhíoltar aon earráí a dhíolann an díoltóir i gcúrsa a thrádála (seachas earraí a onnmhairítear as an Stát) agus gur leis an díoltóir a dhíoltar aon earraí a dhíolann an ceannaitheoir i gcúrsa a thrádála (seachas earraí a onnmhairítear as an Stát),
beidh feidhm ag Caibidil IV de Chuid XXV den Acht Cánach Ioncaim, 1967, agus ag Cuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956, ionann is dá mbeadh an díoltóir, tar éis na hearraí a onnmhairiú as an Stát agus aon mhéid is infhaighte ag an díoltóir ó na hearraí a dhíol leis an gceannaitheoir measfar gur méid é is infhaighte ó earraí a dhíol a onnmhairíodh amhlaidh.
(4) Beidh éifeacht ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1968, agus, i gcás cáin bhrabús corparáide, féadfaidh na Coimisinéirí Ioncaim, chun críocha an ailt seo, cibé cionnroint a dhéanamh is dóigh leo is iomchuí i gcás cuid de thréimhse chuntasaíochta a bheith ann roimh an 6ú lá d'Aibreán, 1968, agus cuid di ar an lá sin nó dá éis.
Faoiseamh d'íocaíochtaí i leith iomarcaíochta.
37.—(1) San alt seo tá an bhrí chéanna le “cnapshuim” “lacáiste” agus “íocaíocht sheachtainiúil” is atá leo san Acht um Iocaíochtaí Iomarcaíochta, 1967.
(2) Beidh aon chnapshuim nó íocaíocht sheachtainiúil agus aon íocaíocht a rinneadh le duine fostaithe nó neamhfhostaithe nó thar a cheann de bhun rialachán faoi alt 46 den Acht um Iocaíochtaí Iomarcaíochta, 1967, díolmhaithe ó cháin ioncaim faoi Sceideal E.
(3) I gcás fostóir a bheith tar éis cnapshuim a íoc i leith fostaíochta go hiomlán ag gabháil do thrádáil nó gairm a sheolann an fostóir, agus í inmhuirir i leith cánach ioncaim nó cánach brabús corparáide, beidh méid na cnapshuime inlamháilte mar asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála nó na gairme a bheith á ríomh chun críocha Sceideal D (murar inlamháilte amhlaidh é ar shlí eile), ach más inlamháilte amhlaidh é de bhua an ailt seo déileálfar le méid an lacáiste is ingnóthaithe (murar indéileáilte leis ar shlí eile) mar fháltas atá le cur i gcuntas le linn na brabúis nó ná gnóchain sin a bheith á ríomh; agus más tar éis scor den trádáil nó den ghairm a íocadh an chnapshuim déileálfar leis an méid glan is inasbhainte amhlaidh ionann agus dá mba íocaíocht í a íocadh an lá deiridh a bhí an trádáil nó an ghairm á seoladh.
(4) I gcás fostóir a bheith tar éis cnapshuim a íoc i leith fostaíochta go hiomlán ag gábháil do ghnó a sheolann an fostóir agus costais bhainistí an ghnó a bheith cáilithe le haghaidh faoisimh faoi alt 214 den Acht Cánach Ioncaim, 1967, beidh an méid a bheidh de bhreis ag an gcnapshuim ar mhéid an lacáiste is inghnóthaithe (murar inlamháilte ar shlí eile é faoin alt sin) inlamháilte mar chostais bhainistí atá cáilithe le haghaidh faoisimh faoin alt sin; agus, más tar éis scor den ghnó a íocadh an cnapshuim, déileálfar leis an méid glan is inlamháilte amhlaidh ionann agus dá mba chostais bhainistí é a tabhaíodh an lá deiridh a bhí an gnó á sheoladh.
(5) I gcás fostóir a bheith tar éis cnapshuim a íoc i leith fostaíochta go hiomlán ag gabháil, do chothabháil nó bainistí áitribh arb inasbhainte faoi alt 81 den Acht Cánach Ioncaim, 1967, costais a chothabhála nó a bhainistí, déileálfar, chun críocha an ailt sin 81, leis an méid a bheidh de bhreis ag an gcnapshuim ar an méid den lacáiste is inghnóthaithe (marar inlamháilte ar shlí eile é faoin alt sin) mar íocaíocht a rinne an fostóir i leith cothbháil nó bainistí an áitribh; agus, má rinneadh an íocaíocht tar éis an trátha is déanaí a d'fhéadfaí í a chur i gcuntas faoin alt sin 81 mar íocaíocht i leith cothabháil nó bainistí na maoine, déileálfar léi ionann is gurbh é an tráth sin a rinneadh í.
(6) Ní thabharfar faoiseamh faoi fho-ailt (3), (4) agus (5), ná ar aon slí eile, níos mó ná uair amháin i leith aon chnapshuime, agus, má bhí an fostaí ar fostú ag an bhfostóir ar shlí narbh fholáir déileáil ar shlite éagsúla chun críocha cánach ioncaim, forchánach nó cánach brabús corparáide le codanna éagsúla de luach saothair an fhostaí, déanfar an méid atá de bhreis ag an gcnapshuim ar mhéid an lacáiste is inghnóthaithe a chionroinnt i leith na bhfeidhmeanas eagsúil ina raibh an fostaí ar fostú agus beidh feidhm ag na fo-ailt sin (3), (4) agus (5) ar leithligh maidir leis an bhfostaíocht sna feidhmeanais agus faoi threoir na coda cionroinnte den méid sin, in ionad faoi threoir méid iomlán na cnapshuime agus méid iomlán an lacáiste.
(7) I gcás an tAire Saothair a bheith tar éis an t-iomlán nó cuid de chnapshuim a íoc faoi alt 32 den Acht um Iocaíochtaí Iomarcaíochta, 1967, measfar, chun críocha an ailt seo, gurb é an fostóir, a mhéid a chúitigh sé an tAire sin, a d'íoc an céanna.
(8) Chun críocha an ailt seo, tá bunadh ioncaim faoi réim muirearú i leith cánach ioncaim nó cánach brabús corparáide más inmhuirir an cháin sin ar an ioncam uaidh, nó dá mba inmhuirir amhlaidh í dá mbeadh aon ioncam den sórt sin ann.
(9) Beidh feidhm ag an alt seo maidir le híocaíochtaí arna ndéanamh an lú lá d'Eanáir, 1968, nó dá éis sin, agus maidir le cáin do bhlianta measúnachta agus do thréimhsí cuntasaíochta atá caite agus féadfar faoiseamh ó cháin a thabhairt trí aisíoc nó ar shlí eile.
Leasú ar alt 251 den Acht Cánach Ioncaim, 1967.
38.—Cuirtear leis seo an fo-alt seo a leanas in ionad alt 251 (4) den Acht Cánach Ioncaim, 1967:
“(4) D'ainneoin aon ní sna forálacha sin roimhe seo den alt seo, beidh éifeacht ag an gCaibidil seo—
(a) maidir le caiteachas caipitiúil a tabhaíodh an 14ú lá de Nollaig, 1961, nó dá éis, agus roimh an 1ú lá d'Aibreán, 1967, ionann is dá gcuirfí ‘dhá chúigiú’ in ionad ‘an cuigiú’ i bhfo-alt (1),
(b) maidir le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1967, nó dá éis, agus roimh an lú lá d'Aibreán, 1968, ionann is dá gcuirfí ‘leath an chaiteachais’ in ionad ‘an cúigiú cuid den chaiteachas’ i bhfo-alt (1), agus
(c) maidir le caiteachas caipitiúil a tabhaíodh an lú lá d'Aibreán, 1968, nó dá éis, agus roimh an lú lá d'Aibreán, 1971, ionann is dá gcuirfí ‘trí chúigiú’ in ionad ‘an cúigiú’ i bhfo-alt (1).”.
Leasú ar alt 254 den Acht Cánach Ioncaim, 1967.
39.—Leasaítear leis seo alt 254 (2) den Acht Cánach Ioncaim, 1967, trí “an lú lá d'Aibreán, 1971” a chur in ionad “an lú lá d'Aibreán, 1968”.
Dleacht Corparáide a aisghairm. 1885, c. 51.
40.—Ní dhéanfar an dleacht a fhorchuirtear le halt 11 den Customs and Inland Revenue Act, 1885, maidir le maoin chomhlachtaí corpraithe agus neamhchorpraithe áirithe a mhuirearú in aghaidh aon tréimhse bliantúla dar tosach dáta tar éis an 5ú lá d'Aibreán, 1968.
Cuntais infheistíochta i mbainc taisce iontaobhais.
41.—(1) San alt seo—
ciallaíonn “cuntas infheistíochta” cuntas ina dtaisceann duine airgead le banc taisce iontaobhais agus a d'oscail an banc de bhun toiliú ón Aire faoi alt 3 den Acht um Bainc Thaisce Iontaobhais, 1965;
ciallaíonn “an tAire” an tAire Airgeadais.
(2) D'ainneoin aon ní in aon achtachán eile, is é ráta úis is iníoctha ar thaisce a íocadh isteach i gcuntas infheistíochta i mbanc taisce iontaobhais cibé ráta a chinnfidh an tAire ó am go ham.
(3) Íocfaidh iontaobhaithe gach bainc taisce iontaobhais isteach i gcuntas speisialta in ainm an Aire an t-airgead go léir a gheobhaidh siad i leith taiscí i gcuntais infheistíochta lúide aon airgead a aistarraingeofar as na cuntais sin agus aon airgead a choimeádfaidh siad (de bhun údarás ó am go ham chuige sin ón Aire) faoi chomhair aistarraing oirichill as na cuntais sin.
(4) Féadfaidh an tAire socrú a dhéanamh le haghaidh an chuntais speisialta sin a oscailt ina ainm agus féadfaidh sé rialacháin a dhéanamh chun airgead a íoc isteach sa chuntas speisialta sin de bhun an ailt seo agus chun airgead a tharraingt as agus chun airgead a infheistiú chun creidiúna an chuntais speisialta sin agus, i gcoitinne, le haghaidh bainistí an chuntais speisialta sin.
(5) Aon rialacháin a dhéanfaidh an tAire faoin bhfo-alt deiridh roimhe seo i ndáil leis an gcuntas speisialta a luaitear san fho-alt sin féadfaidh foráil a bheith iontu go bhféadfar airgead a infheistiú chun creidiúna an chuntais speisialta sin ar mhodh taisce i mBanc Taisce an Phoist agus, má bhíonn foráil den sórt sin sna rialacháin sin, féadfaidh cibé forálacha eile a bheith iontu is gá chun Banc Taisce an Phoist d'íoc úis ar airgead a taiscfear amhlaidh de réir cibé ráta agus thar cibé tréimhsí is gá nó is fóirsteanach i dtuairim an Aire chun forálacha iomchuí an ailt seo agus na rialachán faoin alt seo a riaradh go héifeachtach.
(6) Beidh ag na forálacha a chuirfear faoin bhfo-alt deiridh roimhe seo den alt seo sna rialacháin a luaitear san fho-alt sin éifeacht d'ainneoin aon ní dá mhalairt nó ar neamhréir leo in aon achtachán a chuireann an tAcht seo chun feidhme maidir le Banc Taisce an Phoist.
(7) Déanfaidh an tAire ús de réir cibé ráta a chinnfidh an tAire ó am go ham a íoc le hiontaobhaithe bainc thaisce iontaobhais ar airgead a íocfar isteach sa chuntas speisialta a osclófar de bhun an ailt seo.
(8) Forléireofar an tagairt in alt 337 (1) (b) den Acht Cánach Ioncaim, 1967, don chuntas speisialta a osclaíodh de bhun alt 31 (3) den Acht Airgeadais, 1940, mar tagairt a fholaíonn tagairt don chuntas speisialta a osclófar de bhun an ailt seo.
(9) Forléireofar an tagairt in alt 344 den Acht Cánach Ioncaim, 1967, do thaiscí i mbanc taisce iontaobhais mar thagairt nach bhfolaíonn tagairt do thaisce i gcuntas infheistíochta i mbanc taisce iontaobhais.
Forálacha maidir le scéimeanna le haghaidh ceadúnais teilifíse agus raidió in aisce. 1926, Uimh. 45. 1966, Uimh. 7.
42.—(1) Measfar chun críocha alt 2 den Acht um Údarás Craolacháin (Leasú), 1966, gur fáltais i leith táillí ceadúnas craolacháin aon íocaíochtaí a gheobhaidh an tAire Poist agus Telegrafa ó Aire Stáit as airgead a sholáthraigh an tOireachtas faoi scéim chun ceadúnais a sholáthar, in aisce, faoi alt 5 den Acht Raidio-Thelegrafaíochta, 1926, i leith gléasanna teilifíse agus raidió.
(2) Má bhíonn ceadúnas faoin alt sin 5 i leith gléas teilifíse nó raidió i bhfeidhm agus go ngéillfidh sealbhóir an cheadúnais é faoi scéim a luaitear anseo roimhe seo, féadfar cibé cuid den táille a íocadh i leith an cheadúnais agus a shonrófar in ordacháin ón Aire Poist agus Telegrafa a aisíoc de réir cibé ordacháin a thabharfaidh an tAire sin.
(3) Má ritear an tAcht seo an 1ú lá d'Iúil, 1968, nó roimhe sin, tiocfaidh fo-ailt (1) agus (2) den alt seo i ngníomh an lá sin agus, más tar éis an lae sin a rithfear é, measfar gurb é an lá sin a tháinig sé i ngníomh.
Srian leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
43.—(1) I gcás ina suífidh duine chun sástacht an údaráis cheadúnúcháin go bhfuil sé, go hiomlán nó beagnach go hiomlán, de dhroim díobhála, galair nó ainimh, gan úsáid gach coise leis, ní dhéanfar an dleacht a fhorchuirtear le halt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a mhuirearú ná a thobhach ar fheithicil atá déanta go speisialta nó oiriúnaithe lena húsáid ag an duine mar thiománaí agus a úsáideann sé mar thiománaí nó paisinéir.
(2) Ní dhéanfar an dleacht a fhorchuirtear le halt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952 a dúradh, a mhuirearú ná a thobhach ar fheithiclí (lena n-áirítear aon rothar lena ngabhann ceanglas chun é a thiomáint le cumhacht mheicniúil) nach mó ná sé cmn. a meáchan gan ualach agus atá oiriúnaithe agus a úsáidtear le haghaidh othar.
(3) Má ritear an tAcht seo an 1ú lá d'Iúil, 1968, nó roimhe sin, tiocfaidh fo-ailt (1) agus (2) den alt seo i ngníomh an lá sin agus, más tar éis an lae sin a rithfear é, measfar gurb é an lá sin a tháinig siad i ngníomh.
(4) Déanfar aisíoc mar is iomchuí ag féachaint d'fhorálacha na bhfo-alt sin roimhe seo den alt seo agus déanfar an t-aisíoc de réir cibé ordacháin a thabharfaidh an tAire Rialtais Áitiúil.
Leasú ar Chuid II den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
44.—(1) Leasaítear leis seo Cuid II den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, tríd an fhomhír seo a leanas a chur in ionad fhomhír (3) de mhír 1:
“(3) (a) I gcás feithicil (dá ngairtear san fhomhír seo an fheithicil chéadluaite) a bhfuil feithicil eile, nó ceanglas ar mhodh feithicle (dá ngairtear san fhomhír seo an dara feithicil a luaitear) i gceangal léi agus forshuite go páirteach anuas uirthi, measfar, chun críocha Chuid I den Sceideal seo, gurb aon fheithicil amháin an fheithicil chéadluaite agus an dara feithicil a luaitear agus ní mheasfar gur tarraicire atá ag tarraingt leantóra an fheithicil chéadluaite de thoisc amháin an dara feithicil a luaitear a bheith \ill\ gceangal léi.
(b) Ní bheidh feidhm ag clásal (a) den fhomhir seo in aon chás ina gcomhlíontar na coinníollacha seo a leanas go léir:—
(i) ní mó ná ceithre thonna meáchain gan ualach an fheithicil chéadluaite, agus ní mó ná ceithre thonna meáchain gan ualach an dara feithicil a luaitear,
(ii) níl leor-chrochra folúthach oiriúnach san fheithicil chéadluaite idir gach roth (is roth a dteagmhaíonn a bonn le talamh le linn don fheithicil a bheith ag gluaiseacht) agus fráma nó cabhail na feithicle,
(iii) tá an fheithicil chéadluaite agus an dara feithicil a luaitear deartha go speisialta d'oibríochtaí, agus úsáidtear iad go formhór le hoibríochtaí, a thugann go gcaitear oibriú in áiteanna garbha nó ar chumaraíochtaí bóthair,
(iv) tá aerbhoinn ar rothaí uile (is rothaí a dteagmhaíonn a mboinn le talamh le linn don fheithicil a bheith ag gluaiseacht) na feithicle céadluaite agus an dara feithicil a luaitear, agus
(v) ní ghluaiseann an fheithicil chéadluaite, cibé acu a úsáidtear ina haonar í nó a úsáidtear í agus an dara feithicil a luaitear i gceangal léi, thar fiche míle san uair aon tráth in imeacht tréimhse bailíochta an cheadúnais faoi alt 1 den Acht seo i leith na feithicle céadluaite.”.
(2) Má ritear an tAcht seo an 1ú lá d'Iúil, 1968, nó roimhe sin, tiocfaidh fo-alt (1) den alt seo i ngníomh an lá sin agus, más tar éis an lae sin a rithfear é, measfar gurb é an lá sin a tháinig sé i ngníomh.
(3) Déanfar aisíoc mar is iomchuí ag féachaint d'fhorálacha na bhfo-alt sin roimhe seo den alt seo agus déanfar an t-aisíoc de réir cibé ordacháin a thabharfaidh an tAire Rialtais Áitiúil.
Aisghairm.
45.—Aisghairtear leis seo fomhíreanna (a) agus (b) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
Forálacha maidir leis an Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968.
I.R. Uimh. 68 de 1968.
46.—(1) Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968.
(2) Déanfar aisíoc mar is iomchuí ag féachaint d'fhóralacha an Ordaithe réamhráite de réir cibé ordacháin a thabharfaidh an tAire Rialtais Áitiúil.
Cúram agus bainistí cánacha agus dleachtanna.
47.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
1920, c. 18.
48.—(1) Féadfar an tAcht Airgeadais, 1968, a ghairm den Acht seo.
(2) Déanfar Cuid I agus (sa mhéid go mbaineann siad le cáin ioncaim, lena n-áirítear forcháin) ailt 34 go 39 agus alt 41 den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus, sa mhéid go mbaineann sí le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Cuid IV den Acht seo agus (sa mhéid go mbaineann siad le cáin bhrabús corparáide) ailt 34 go 39 den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(5) Ach amháin sa mhéid go bhforáiltear a mhalaírt iontu, measfar gur tháinig Cuid I agus ailt 34 go 39 den Acht seo i ngníomh, agus beidh éifeacht acu, amhail ar an agus ón 6ú lá d'Aibreán, 1968.
(6) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid go n-éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
AN CHEAD SCEIDEAL
Biotáille (Rátaí Gnáth-Dhleachta Custam)
Cuid I
An Cineál Biotáille | Rátaí Tosaíochta | Lán-rátaí | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
Ar gach galún de Bhiotáille Chumhraithe .. .. | 24 | 15 | 9 | 24 | 19 | 9 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil an neart le tástáil .. .. | 20 | 18 | 3 | 21 | 1 | 7 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille .. | 15 | 9 | 10 | 15 | 12 | 4 |
Cuid II
An Cineál Biotáille | Ráta na Ríochta Aontaithe | ||
£ | s. | d. | |
Ar gach galún de Bhiotáille Chumhraithe .. .. .. .. | 21 | 4 | 10 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil an neart le tástáil .. .. .. .. .. .. .. .. | 17 | 18 | 5 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille | 13 | 5 | 6 |
AN DARA SCEIDEAL
Dleachtanna ar Thobac
Cuid I
Custaim
£ | s. | d. | ||
Tobac Neamhmhonaraithe: | ||||
Má bhíonn sé scúite nó díloirgnithe: | an lb. | |||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. | 3 | 19 | 8 | |
agus níos lú na 10 faoin gcéad de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. .. | ,, | 4 | 8 | 6 |
Mura mbíonn sé scúite nó díloirgnithe: | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. | ,, | 3 | 19 | 7·5 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. .. | ,, | 4 | 8 | 5·5 |
Lán-rátaí | Rátaí Tosaíochta | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Monaraithe: | |||||||
todóga .. .. .. .. .. | an lb. | 4 | 18 | 5·6 | 4 | 2 | 7·5 |
toitíní .. .. .. .. .. | ,, | 4 | 16 | 2 | 4 | 0 | 8·5 |
Cavendish nó Negrohead .. .. | ,, | 4 | 17 | 10·4 | 4 | 2 | 1·5 |
Cavendish nó Negrohead a | |||||||
monaraíodh faoi bhanna .. .. .. | ,, | 4 | 17 | 3·2 | 4 | 1 | 7·5 |
tobac monaraithe eile .. .. .. | ,, | 4 | 15 | 10·4 | 4 | 0 | 5·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | |||||||
meáchain .. .. .. .. .. | ,, | 4 | 15 | 5·6 | 4 | 0 | 1·5 |
snaois a bhfuil 13 faoin gcéad nó níos lú | |||||||
de fhliuchra ann de réir meáchain .. | ,, | 4 | 17 | 10·4 | 4 | 2 | 1·5 |
Cuid II
Custaim
Lán-rátaí | Rátaí Tosaíochta | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Monaraithe: | |||||||
todóga .. .. .. .. .. | an lb. | 4 | 13 | 8·3 | 4 | 2 | 7·5 |
toitíní .. .. .. .. .. | ,, | 4 | 11 | 5·3 | 4 | 0 | 8·5 |
Cavendish nó Negrohead .. .. | ,, | 4 | 13 | 1·5 | 4 | 2 | 1·5 |
Cavendish nó Negrohead a | |||||||
monaraíodh faoi bhanna .. .. .. | ,, | 4 | 12 | 6·7 | 4 | 1 | 7·5 |
tobac monaraithe eile: | |||||||
tobac cruafháiscthe .. .. .. | ,, | 4 | 6 | 5·3 | 3 | 15 | 8·5 |
tobac píopa eile .. .. .. .. | ,, | 4 | 10 | 3·5 | 3 | 19 | 6·7 |
tobac monaraithe eile .. .. .. | ,, | 4 | 11 | 2·3 | 4 | 0 | 5·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | |||||||
meáchain .. .. .. .. | ,, | 4 | 10 | 9·5 | 4 | 0 | 1·5 |
snaois a bhfuil 13 faoin gcéad nó níos lú | |||||||
de fhliuchra ann de réir meáchain .. | ,, | 4 | 13 | 1·5 | 4 | 2 | 1·5 |
Cuid III
Custaim
Lán-rátaí | Rátaí Tosaíochta | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Monaraithe: | |||||||
todóga .. .. .. .. .. | an lb. | 4 | 12 | 3·7 | 4 | 2 | 7·5 |
toitiní .. .. .. .. .. | ,, | 4 | 10 | 1·2 | 4 | 0 | 8·5 |
Cavendish nó Negrohead .. .. | ,, | 4 | 11 | 9 | 4 | 2 | 1·5 |
Cavendish nó Negrohead a | |||||||
monaraíodh faoi bhanna .. .. .. | ,, | 4 | 11 | 2·3 | 4 | 1 | 7·5 |
tobac monaraithe eile: | |||||||
tobac cruafháiscthe .. .. .. | ,, | 4 | 2 | 8·7 | 3 | 13 | 4 |
tobac píopa eile .. .. .. .. | ,, | 4 | 8 | 6 | 3 | 19 | 1·3 |
tobac monaraithe eile .. .. .. | ,, | 4 | 9 | 10·2 | 4 | 0 | 5·5 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | |||||||
meáchain .. .. .. .. | ,, | 4 | 9 | 5·5 | 4 | 0 | 1·5 |
snaois a bhfuil 13 faoin gcéad nó níos lú | |||||||
de fhliuchra ann de réir meáchain .. | ,, | 4 | 11 | 9 | 4 | 2 | 1·5 |
Cuid IV
Mál
£ | s. | d. | ||
Tobac Neamhmhonaraithe: | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. .. | an lb. | 3 | 18 | 6·5 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de | ||||
réir meáchain .. .. .. .. .. .. | ,, | 4 | 7 | 3 |
Tobac monaraithe: | ||||
Cavendish nó Negrohead a monaraíodh faoi bhanna .. | ,, | 4 | 0 | 6·5 |
AN TRIU SCEIDEAL
Rátaí Dleachta Máil ar Fhíon
Cuid I
An Cineál Fíona | Ráta Dleachta | ||||||
Lán-rátaí | Rátaí Tosaíochta | ||||||
£ | s. | d. | £ | s. | d. | ||
Fíon Neamhdhrithleach: | |||||||
Nach mó ná 25° de bhiotáille phrofa: | an galún | ||||||
gan a bheith i mbuidéal .. .. | 17 | 8 | 12 | 11·2 | |||
sa bhuidéal ... .. .. .. | 1 | 1 | 8 | 14 | 11·2 | ||
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa: | |||||||
Gan a bheith i mbuidéal .. .. | ,, | 1 | 1 | 8 | 15 | 4 | |
Sa bhuidéal .. .. .. .. | ,, | 1 | 9 | 8 | 19 | 4 | |
Is mó ná 30° ach nach mó ná 42° de bhiotáille phrofa: | |||||||
Gan a bheith i mbuidéal .. .. | ,, | 1 | 15 | 8 | 1 | 5 | 8⅔ |
Sa bhuidéal .. .. .. .. | ,, | 2 | 3 | 8 | 1 | 9 | 8⅔ |
Fíon Drithleach .. .. .. .. | ,, | 2 | 10 | 5 | 1 | 15 | 8·5 |
Fíon is mó ná 42° de bhiotáille phrofa: | |||||||
Dleacht bhreise in aghaidh gach gráid nó codáin de ghrád thar 42° de bhiotáille | |||||||
phrofa .. .. .. .. .. | ,, | 2 | 0 | 1 | 4 | ||
Cuid II
An Cineál Fíona | Ráta Dleachta | Ráta Dleachta | |||||
(1) | (2) | (3) | |||||
£ | s. | d. | £ | s. | d. | ||
Fíon Neamhdhrithleach sa Bhuidéal: | |||||||
Nach mó ná 25° de bhiotáille phrofa | an galún | 14 | 6·4 | 14 | 4 | ||
Is mó ná 25° ach nach mó ná 30° de | |||||||
bhiotáille phrofa .. .. .. | ,, | 18 | 6·4 | 18 | 1·6 | ||
Is mó ná 30° ach nach mó ná 42° de | |||||||
bhiotáille phrofa .. .. .. | ,, | 1 | 8 | 11 1/15 | 1 | 8 | 6 4/15 |
Is mó ná 42° de bhiotáille phrofa: | |||||||
Dleacht bhreise in aghaidh gach gráid nó codáin de ghrád thar 42° de | |||||||
bhiotáille phrofa .. .. .. | ,, | 1 | 4 | 1 | 4 | ||
AN CEATHRU SCEIDEAL
Rátaí Dleachta Máil ar Fhíon Éireannach
Cuid I
An Cineál Fíona | Ráta Dleachta | ||
s. | d. | ||
Fíon Éireannach: | |||
Nach mó ná 25° de bhiotáille phrofa .. .. .. | 7 | 3 | an galún |
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa | 7 | 10 | ,, ,, |
Is mó ná 30° de bhiotáille phrofa .. .. .. | 9 | 10 | ,, ,, |
Cuid II
An Cineál Fíona | Ráta Dleachta | ||
s. | d. |
| |
Fíon Éireannach: | |||
Nach mó ná 25° de bhiotáille phrofa .. .. .. | 7 | 11·5 | an galún |
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa | 8 | 8·5 | ,, ,, |
Is mó ná 30° de bhiotáille phrofa .. .. .. | 11 | 10 | ,, ,, |
Number 33 of 1968
FINANCE ACT, 1968
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Amount of diminished value of machinery and plant by reason of wear and tear. | |
Priority in bankruptcy, etc., of sums recoverable under section 7 or 8. | |
Customs and Excise
Death Duties
Corporation Profits Tax
Continuance of certain exemptions from corporation profits tax. | |
Turnover Tax
Wholesale Tax
Miscellaneous
Spirits (Rates of Ordinary Customs Duty)
Duties on Tobacco
Rates of Customs Duty on Wine
Rates of Excise Duty on Irish Wine
Acts Referred to | |
1967, No. 6. | |
1963, No. 33. | |
1967, No. 17. | |
Finance Act, 1920 | 1920, c. 18. |
1966, No. 17. | |
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 | S.I. No. 132 of 1966. |
Finance Act, 1919 | 1919, c. 32. |
1926, No. 35. | |
1935, No. 28. | |
1931, No. 43. | |
1935, No. 7. | |
Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 | S.I. No. 219 of 1959. |
1957, No. 20. | |
1932, No. 20. | |
1933, No. 15. | |
1940, No. 14. | |
1934, No. 31. | |
1948, No. 12. | |
1949, No. 13. | |
1965, No. 22. | |
Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967 | S.I. No. 156 of 1967. |
Imposition of Duties (No. 163) (Duty on Wine) Order, 1967 | S.I. No. 155 of 1967. |
1941, No. 14. | |
1959, No. 18. | |
1956, No. 47. | |
1947, No. 5. | |
1958, No. 28. | |
1967, No. 21. | |
1965, No. 11. | |
1926, No. 45. | |
1966, No. 7. | |
1952, No. 24. | |
Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 | S.I No. 68 of 1968. |
Customs and Inland Revenue Act, 1885 | 1885, c. 51. |
Number 33 of 1968
FINANCE ACT, 1968
PART I
Income Tax
Income tax and sur-tax for the year 1968-69.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1968, at the rate of seven shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1968, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds and shall be so charged at the following rates, that is to say:
In respect of the first two thousand five hundred pounds of the income | Nil |
In respect of the excess over two thousand five hundred pounds, | |
for every pound of the first two thousand pounds of the excess | three shillings |
for every pound of the next two thousand pounds of the excess | six shillings |
for every pound of the remainder of the excess | nine shillings. |
Allowance for know-how.
2.—(1) In this section “know-how” means industrial information and techniques likely to assist in the manufacture or processing of goods or materials, or in the carrying out of any agricultural, forestry, fishing, mining or other extractive operations.
(2) (a) Where on or after the 6th day of April, 1968, a person incurs expenditure on know-how for use in a trade carried on by him or, having incurred expenditure on know-how, sets up and commences a trade in which it is used, there shall, subject to the provisions of this section, be allowed to be deducted as expenses, in computing for the purposes of Case I of Schedule D the profits or gains of the trade, such part of the expenditure as would, but for this section, not be allowed to be deducted.
(b) For the purposes of this subsection, a person incurring expenditure on know-how before the setting up and commencement of the trade in which it is used shall be treated as incurring it on that setting up and commencement.
(3) Where on or after the 6th day of April, 1968, a person acquires a trade or part of a trade and, together therewith, know-how used therein, no amount shall be allowed to be deducted under this section in respect of expenditure incurred on the acquisition of the know-how.
(4) (a) Subsection (2) shall not apply on any sale of know-how where the buyer is a body of persons over whom the seller has control, or the seller is a body of persons over whom the buyer has control, or both the seller and the buyer are bodies of persons and some other person has control over both of them.
(b) In this subsection—
(i) “control” has the same meaning as in section 299 (6) of the Income Tax Act, 1967, and
(ii) references to a body of persons include references to a partnership.
Relief for certain sums chargeable under Schedule E.
3.—(1) (a) Subject to paragraph (b), this section applies to any payment which is chargeable to tax under Schedule E and which is made to the holder of an office or employment to compensate for—
(i) a reduction or a possible reduction of future remuneration arising from a reorganisation of the business of the employer under whom the office or employment is held or a change in the working procedures, working methods, duties or rates of remuneration of such office or employment, or
(ii) a change in the place where the duties of the office or employment are performed.
(b) This section does not apply to—
(i) a payment to which section 114 of the Income Tax Act, 1967, applies, or
(ii) a payment to any of the persons specified in paragraphs (i) to (iii) of the proviso to section 228 (1) of the Income Tax Act, 1967, or to a person who is a part-time employee by reason of not being required to devote substantially the whole of his time to the service of his employer.
(2) Where an individual has received a payment to which this section applies, he shall be entitled, on making a claim in that behalf and on proof of the relevant facts to the satisfaction of the inspector, to have the total amount of income tax and sur-tax payable by him for the year of assessment for which the payment is chargeable reduced to the total of the two following amounts:
(a) the aggregate of the amounts of income tax and sur-tax which would have been payable by him for that year if he had not received the payment, and
(b) income tax and sur-tax on the whole of the payment at rates respectively ascertained in the manner specified in subsection (3).
(3) There shall be ascertained the additional amounts of income tax and sur-tax respectively, over and above the amounts referred to in subsection (2) (a), which would have been payable by the holder of the office or employment if his total income for the year of assessment referred to in subsection (2) had included one-third only of the payment and the rates of income tax and sur-tax respectively for the purposes of subsection (2) (b) shall then be ascertained by dividing the additional amounts of income tax and sur-tax respectively computed in accordance with this subsection by an amount equal to one-third of the payment.
(4) (a) Relief from tax under this section shall, in all cases, be given by way of repayment.
(b) A claimant shall not be entitled to relief under this section in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person.
Amount of diminished value of machinery and plant by reason of wear and tear.
4.—(1) In this section—
“qualifying machinery or plant” means machinery or plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) which on or after the 1st day of April, 1968, is provided for use for the purposes of a trade, profession, employment or office and which, at the time it is so provided, is unused and not secondhand, and includes any such machinery or plant notwithstanding any sale of it or other change of circumstances, but does not include ships and machinery or plant in respect of which an election has been made under the first proviso to section 241 (1) of the Income Tax Act, 1967;
“value at the commencement of the year of assessment of machinery or plant” has the same meaning as in section 241 (7) of the Income Tax Act, 1967.
(2) Subject to the provisions of this subsection, where for any year of assessment a deduction falls to be allowed under section 241 of the Income Tax Act, 1967, on account of wear and tear of any qualifying machinery or plant, the amount considered by the Appeal Commissioners to be just and reasonable under that section as representing the diminished value by reason of wear and tear during the year of that machinery or plant shall—
(a) where it is an amount which does not exceed 8¾ per cent. of the value at the commencement of the year of assessment of such machinery or plant, be taken to be 10 per cent. of that value;
(b) where it is an amount which exceeds 8¾ per cent. but is less than 15 per cent. of the value at the commencement of the year of assessment of such machinery or plant, be taken to be 12½ per cent. of that value;
(c) where it is an amount which is 15 per cent. or more of the value at the commencement of the year of assessment of such machinery or plant, be taken to be 25 per cent. of that value.
(3) Section 241 (1) of the Income Tax Act, 1967, is hereby amended, in respect of qualifying machinery or plant, by the substitution for “a sum equal to five-fourths of the amount” of “a sum equal to the amount”.
(4) In relation to a case in which subsection (2) has had effect, any reference in the Income Tax Acts to a deduction allowed under the said section 241 shall be construed as a reference to that deduction as determined pursuant to that section, as amended by this section, and subsection (2).
Ownership or occupation of lands.
5.—In respect of any year of assessment commencing on or after the 6th day of April, 1969, and notwithstanding anything in the Income Tax Acts—
(a) no assessments under Schedule A or Schedule B of the Income Tax Act, 1967, shall be made,
(b) the income arising from the ownership or occupation of lands, tenements or hereditaments shall not be taken into account for the purposes of estimating total income for the purposes of tax to the extent that such income was measured by the annual value estimated in accordance with the provisions applicable to Schedule A, or the assessable value estimated in accordance with the provisions applicable to Schedule B, of the lands, tenements or hereditaments.
Obligation to keep certain records.
6.—(1) In this section “records” includes books of account relating to—
(a) all sums of money received and expended in the course of the carrying on or exercising of a trade, profession or other activity and the matters in respect of which the receipt and expenditure takes place, and
(b) all sales and purchases of goods and services where the carrying on or exercising of a trade, profession or other activity involves the purchase or sale of goods or services.
(2) (a) Every person who, on his own behalf or on behalf of any other person, carries on or exercises any trade, profession or other activity the profits or gains of which are chargeable under Schedule D shall keep such records as will enable true returns to be made, for the purposes of income tax and sur-tax, of such profits or gains.
(b) Where any such trade, profession or other activity is carried on in partnership, the precedent partner, within the meaning of section 69 of the Income Tax Act, 1967, shall, for the purposes of this section, be deemed to be the person carrying on that trade, profession or other activity.
(3) Subsection (2) shall—
(a) in the case of a trade, profession or other activity which is commenced after the passing of this Act, have effect on and from the date of such commencement, and
(b) in any other case, have effect on and from the 1st day of September, 1968.
(4) Records kept pursuant to the preceding provisions of this section shall be retained by the person required to keep the records for a period of six years after the completion of the transactions, acts or operations to which they relate:
Provided that this subsection shall not require the retention of records in respect of which the inspector notifies the person who is required to keep them that retention is not required, nor shall it apply to the books and papers of a company which have been disposed of in accordance with section 305 (1) of the Companies Act, 1963.
(5) Any person who contravenes subsection (2) in respect of any records in relation to a return for any year of assessment or contravenes subsection (4) in relation to those records shall be liable to a penalty of £100:
Provided that a penalty shall not be imposed under this subsection if it is proved that no person is chargeable to tax in respect of the said profits or gains for that year of assessment.
(6) Section 508 of the Income Tax Act, 1967, is hereby amended by the insertion in subsection (1) after “240 or 296” of “or section 6 of the Finance Act, 1968”.
Estimation of tax due for income tax months.
7.—(1) Where the Revenue Commissioners have reason to believe that a person was liable under the regulations to remit tax in relation to any income tax month, and the person has not remitted any tax in relation to that income tax month, they may estimate the amount of tax which should have been remitted by the person within the period specified in the regulations for the payment of such tax and serve notice on him of the amount estimated.
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply—
(a) the person may, if he claims that he is not liable to remit any tax for the income tax month to which the notice relates, by giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice, require the claim to be referred for decision to the Appeal Commissioners and their decision shall be final and conclusive,
(b) on the expiration of the said period, if no such claim is required to be so referred, or if such claim is required to be referred, on final determination by the Appeal Commissioners against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person were an employer and the amount specified in the notice were the amount of tax which he was liable under the regulations to deduct from emoluments paid by him during the income tax month specified in the notice reduced by any amounts which he was liable under the regulations to repay during that income tax month,
(c) if at any time after the service of the notice the person furnishes a declaration of the amount which he is liable under the regulations to remit in respect of the income tax month specified in the notice and pays the tax in accordance with the declaration together with any interest and costs which may have been incurred in connection with the default, the notice shall, subject to paragraph (d), stand discharged and any excess of tax which may have been paid shall be repaid,
(d) where action for the recovery of tax specified in a notice under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 of the Income Tax Act, 1967, has been taken, paragraph (c), shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.
(3) In a case in which a part of a stamp book required by the regulations to be sent to the Revenue Commissioners with the appropriate stamps affixed thereto during a particular period is not sent, the tax for which the means of payment is stamps affixed to that part of the stamp book shall be regarded for the purposes of subsection (1) as tax which a person was liable to remit by reference to the relevent income tax month or months to which the part of the stamp book relates.
(4) A notice given by the Revenue Commissioners under subsection (1) may extend to two or more consecutive income tax months.
(5) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section or section 8 to be performed or discharged by the Revenue Commissioners.
(6) In this section “emoluments” means anything assessable to income tax under Schedule E and references to payments of emoluments include references to payments on account of emoluments.
(7) In this section and in section 8 “employer” means any person paying emoluments.
(8) In this section and in sections 8 and 9—
“income tax month” means a month beginning on the 6th day of any of the months of April to March in any year of assessment whether occurring before or after the commencement of this Part;
“the regulations” means any regulations under section 127 of the Income Tax Act, 1967.
Estimation of tax due for year.
8.—(1) Where the Revenue Commissioners have reason to believe that the total amount of tax which an employer was liable under the regulations to remit in respect of the respective income tax months comprised in any year of assessment was greater than the amount of tax (if any) paid by the employer in respect of the said months then, without prejudice to any other action which may be taken, they may make an estimate in one sum of the total amount of tax which in their opinion should have been paid in respect of the income tax months comprised in that year and may serve notice on the employer specifying—
(a) the total amount of tax so estimated,
(b) the total amount of tax (if any) remitted by the employer in relation to the income tax months comprised in the said year, and
(c) the balance of tax remaining unpaid.
(2) Where notice is served on an employer under subsection (1)—
(a) the employer may, if he claims that the total amount of tax or the balance of tax remaining unpaid is excessive, on giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice, appeal to the Appeal Commissioners,
(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid as specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the said balance of tax or amended tax had been charged on the employer under Schedule E.
(3) The provisions of this section shall apply to an employer authorised under the regulations to make payment of tax by means of stamps as if the tax for which the means of payment is stamps affixed to a book were tax which he was liable to remit to the Revenue Commissioners and as if the value of stamps (if any) which he affixed to books were tax paid to the Revenue Commissioners.
(4) A notice given by the Revenue Commissioners under subsection (1) may extend to two or more years of assessment.
Interest on tax recoverable under section 7 or 8.
9.—The provisions of section 129 of the Income Tax Act, 1967, shall apply—
(a) to tax recoverable by virtue of a notice under section 7 as if the tax were tax which the person was liable under the regulations to pay for the respective income tax month or months comprised in the notice:
Provided that, where the notice relates to tax for which the means of payment is stamps affixed to a part of a stamp book which is required by the regulations to be sent to the Revenue Commissioners during a particular period, the interest shall be calculated as from the expiration of that period, and
(b) to tax recoverable by virtue of a notice under section 8 as if the tax were tax which the person was liable under the regulations to remit for the income tax month during which the period of fourteen days from the service of the notice expired or the appeal was determined by agreement or otherwise, whichever month is the later.
Appeals under section 7 or 8.
10.—The provisions of the Income Tax Acts relating to appeals shall with any necessary modifications apply to claims and appeals under section 7 (2) and section 8 (2) as if those claims or appeals were appeals against assessments to income tax, but, in relation to claims under section 7 (2) only in so far as those provisions apply to appeals to the Appeal Commissioners.
Priority in bankruptcy, etc., of sums recoveable under section 7 or 8.
11.—For the purposes of section 132 of the Income Tax Act, 1967, and section 285 of the Companies Act, 1963, the sums referred to in subsection (2) of the said section 132 and subsection (2) (a) (iii) of the said section 285 shall be deemed to include sums recoverable under section 7 or section 8 which relate to a period or periods falling in whole or part within that period of twelve months and, in the case of any sum recoverable for a period falling partly within and partly outside that period of twelve months, it shall be lawful to apportion the total amount of the sum according to the respective lengths of the periods falling within that period and outside that period in order to arrive at the amount of tax which relates to that period.
Amendment of section 138 of Income Tax Act, 1967.
12.—Section 138 of the Income Tax Act, 1967, is hereby amended by the addition of the following proviso to subsection (1):
“Provided that, where, but for this proviso, the claimant would be entitled to a deduction of £394 under the foregoing provisions of this subsection, he shall, if he proves that his marriage took place in the year of assessment, be entitled to a deduction of £494 in lieu of the deduction of £394.”.
Amendment of section 175 of Income Tax Act, 1967.
13.—Paragraph (a) of the proviso to subsection (1) of section 175 of the Income Tax Act, 1967, shall have effect, where the return is of interest paid or credited during a year beginning on or after the 6th day of April, 1968, as if the reference to £50 were a reference to £70.
Amendment of section 244 of Income Tax Act, 1967.
14.—Section 244 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion, after subsection (2), of the following subsection—
“(2A) Where, on or after the 6th day of April, 1968, a person carrying on a trade—
(a) incurs non-capital expenditure on scientific research or pays any sum to a body or university referred to in subsection (2) (b) in order that the body or university may undertake scientific research, and
(b) the expenditure so incurred or the sum so paid is not deductible as an expense under subsection (2) because the scientific research is not related to any trade being carried on by the person,
then, the expenditure so incurred or the sums so paid shall be deducted as an expense in computing the profits or gains of the person's trade.”,
and
(b) by the addition to subsection (3) of the following proviso—
“Provided that, where, on or after the 6th day of April, 1968, a person carrying on a trade incurs capital expenditure on scientific research which is not allowable as a deduction under the foregoing provisions of this subsection because the scientific research is not related to any trade being carried on by that person, there shall be allowed as a deduction in charging the profits or gains of that person's trade for the year of assessment in which the expenditure was incurred a sum equal to the amount of the expenditure.”.
Amendment of section 416 of Income Tax Act, 1967.
15.— Section 416 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (8) of the following subsection:
“(8A) Where—
(a) a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of the appeal,
(b) an application for the postponement of the hearing is made by a person who attends before the Appeal Commissioners on behalf of the appellant at the time and place aforesaid, and
(c) the application is refused by the Appeal Commissioners,
subsection (6) shall not have effect and the said Commissioners shall thereupon proceed to determine the appeal.”.
Amendment of section 421 of Income Tax Act, 1967.
16.—Section 421 (3) of the Income Tax Act, 1967, is hereby amended by the substitution of “the Commissioners shall determine the appeal by ordering that the assessment shall stand good” for “the assessment shall stand good”.
Amendment of section 523 of Income Tax Act, 1967.
17.—Subsection (1) (b) of section 523 (inserted by section 10 of the Finance Act, 1967) of the Income Tax Act, 1967, is hereby amended by the substitution of “£2,000” for “£1,250” in both places where it occurs.
PART II
Customs and Excise
Beer.
18.—(1) In lieu of the duty of excise imposed by section 13 (1) of the Finance Act, 1967, there shall be charged, levied and paid on all beer brewed within the State on or after the 24th day of April, 1968, a duty of excise at the rate of twenty-one pounds and eleven pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duty of customs imposed by section 13 (2) of the Finance Act, 1967, there shall, as on and from the 24th day of April, 1968, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of twenty-one pounds, one shilling and five pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of twenty-one pounds, one shilling and two pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Spirits.
19.—(1) The Finance Act, 1920, shall, as on and from the 24th day of April, 1968, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 9 of the Finance Act, 1966, and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.
(2) The customs duty on spirits to which section 9 (2) of the Finance Act, 1966, applies shall continue to be charged, levied and paid at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) imposed by that subsection in lieu of the rate chargeable under subsection (1) of this section.
(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 24th day of April, 1968, continue to be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.
(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.
(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Hydrocarbon oils.
20.—(1) In this section—
“the Act of 1935” means the Finance Act, 1935;
“the Act of 1966” means the Finance Act, 1966.
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 24th day of April, 1968, at the rate of 3s. 11·9d. the gallon in lieu of the rate specified in section 10 (2) (b) of the Act of 1966.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 24th day of April, 1968, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 10·9d. the gallon in lieu of the rate specified in section 10 (3) (b) of the Act of 1966.
(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 24th day of April, 1968, at the rate of 3s. 4·65d. the gallon in lieu of the rate specified in section 10 (4) (b) of the Act of 1966.
(5) As on and from the 24th day of April, 1968, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 3s. 4·65d. the gallon, be 3s. 4·65d. the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 3s. 3·65d. the gallon, be 3s. 3·65d. the gallon,
in lieu of the rate allowable immediately before the 24th day of April, 1968, by virtue of section 10 (5) (b) of the Act of 1966.
(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 24th day of April, 1968, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 3s. 3·65d. the gallon in lieu of the rate specified in section 10 (6) (b) of the Act of 1966.
(7) As on and from the 24th day of April, 1968, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 3·65d. the gallon, shall be 3s. 3·65d. the gallon in lieu of the rate allowable immediately before the 24th day of April, 1968, by virtue of section 10 (7) (b) of the Act of 1966.
(8) As on and from the 24th day of April, 1968, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957, in respect of hydrocarbon oil on which such repayment is allowable and on which either—
(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 3·65d. the gallon, or
(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 3s. 3·65d. the gallon or 3s. 4·65d. the gallon,
shall be 1s. 8d. the gallon in lieu of the rate allowable immediately before the 24th day of April, 1968.
Tobacco.
21.—(1) Subject to subsections (2) and (3) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 24th day of April, 1968, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Parts I, II and III of the First Schedule to the Finance Act, 1967.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in subsection (1) of this section—
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and
(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Second Schedule to this Act were included in the first column of the Second Schedule to that Act after the expression “manufactured tobacco” and the appropriate preferential rates mentioned in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column.
(3) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part I thereof and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II thereof.
(c) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this subsection—
(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies,
(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part II or III (as may be appropriate) of the Second Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and
(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded.
(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(e) The expression “hard pressed tobacco” mentioned in Parts II and III of the Second Schedule to this Act and the next paragraph of this subsection has the same meaning as it has in section 17 of the Finance Act, 1940.
(f) The expression “other pipe tobacco” mentioned in Parts II and III of the Second Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.
(4) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 24th day of April, 1968, be charged, levied and paid at the several rates specified in Part IV of the Second Schedule to this Act in lieu of the several rates specified in Part IV of the First Schedule to the Finance Act, 1967.
Tobacco (excise duty on certain stocks).
22.—(1) Subject to the provisions of subsection (2) of this section there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 23rd day of April, 1968, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
(a) so far as the stocks consist of unmanufactured tobacco, three shillings and five pence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and five pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 23rd day of April, 1968, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) Every licensed manufacturer of tobacco shall not later than the 30th day of April, 1968, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 23rd day of April, 1968, in any place in the State other than a bonded warehouse.
(4) Every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possesion of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 23rd day of April, 1968.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 30th day of April, 1968, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty imposed by subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 23rd day of April, 1968, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1968, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
Wine.
23.—(1) Subject to subsections (2) and (3) of this section, there shall be charged, levied and paid, as on and from the 24th day of April, 1968, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Third Schedule to this Act in lieu of the rates specified in section 5 of the Finance Act, 1948, section 14 of the Finance Act, 1949, section 16 of the Finance Act, 1965 and paragraph 23 (2) of the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966, as amended by paragraph 4(vii) of the Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subsection (1) of this section—
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and
(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Third Schedule to this Act and the appropriate preferential rates specified in that Part.
(3) (a) This subsection applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom.
(b) The customs duty on wine imposed by subsection (1) of this section shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column 2 of Part II of the Third Schedule to this Act in lieu of the several rates chargeable under subsection (1) of this section and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (3) of Part II of the Third Schedule to this Act in lieu of the several rates specified in column (2) of the said Part II.
(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Irish wine.
24.—The duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966, shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in paragraph 3 of the Imposition of Duties (No. 163) (Duty on Wine) Order, 1967, and shall, as on and from the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in Part I thereof.
PART III
Death Duties
Abatement of estate duty.
25.—(1) Section 29 of the Finance Act, 1965, is hereby amended by—
(a) the substitution of “£1,000” for “£350” and of “£500” for “£250” in each place where they respectively occur in subsections (2), (3) and (4) (which subsections were inserted by the Finance Act, 1966), and
(b) the substitution of “£100,000” for “£25,000” (inserted by the Finance Act, 1966) in subsection (6).
(2) Section 19 of the Finance Act, 1966, is hereby amended by the substitution of “£100,000” for “£25,000” in subsection (1) (c).
(3) This section shall have effect only in relation to benefits (within the meaning of the said section 29) accruing on or after the 1st day of April, 1968.
Amendment of section 10 of Finance Act, 1894.
26.—Section 10 of the Finance Act, 1894, is hereby amended by the substitution of “fifty thousand” for “ten thousand” in subsection (5).
PART IV
Corporation Profits Tax
Investment trust companies.
27.—(1) In this section—
“company” means any body corporate;
“corporation tax” means the tax in Northern Ireland and Great Britain known as corporation tax;
“investment trust company” means a company which complies with the following conditions:
(a) it is incorporated and resident in the State,
(b) it has issued for public subscription not less than eighty per cent. in nominal value of its shares carrying voting rights, whether immediate or to arise in certain future circumstances,
(c) its business consists mainly in the making of investments,
(d) the distribution as dividend of surpluses arising from the realisation of investments is prohibited by the company's memorandum or articles of association;
“Irish securities” means securities of the Government, securities guaranteed by the Minister for Finance and any stocks, shares, debentures, bonds or obligations of any municipal corporation in the State, or any company or other body corporate incorporated in the State;
“securities” includes stocks, shares, bonds and obligations of any Government, municipal corporation, company or other body corporate.
(2) In respect of any accounting period ending after the 31st day of December, 1967, the profits of an investment trust company shall not, for the purposes of corporation profits tax, include dividends and other distributions received from a company liable to corporation tax to the extent that such dividends and distributions have been paid out of profits which have borne that tax:
Provided that—
(a) throughout the accounting period the following conditions are satisfied:
(i) the value of the Irish securities held by the investment trust company was not less than fifteen per cent. of the value of the securities held by the investment trust company,
(ii) the securities (whether of one class or more than one class) held by the investment trust company in any one company, other than an investment trust company, did not represent more than fifteen per cent. by value of the first-mentioned investment trust company's securities,
(iii) the number of shareholders was not less than fifty and no one shareholder was the beneficial owner of more than forty-nine per cent. of the shares of the investment trust company,
(iv) the value of the securities quoted on a recognised stock exchange which were held by the investment trust company was not less than eighty-five per cent. of the value of the securities held by the investment trust company,
and
(b) the investment trust company did not retain in respect of any accounting period ending on or after the passing of this Act more than fifteen per cent. of its actual profits in that accounting period.
(3) The Minister for Finance may, after consultation with the Revenue Commissioners, authorise in respect of any accounting period the relief provided by this section notwithstanding that one or more of the conditions stated in subsection (2) (a) was or were not complied with and notification of any authorisation under this subsection shall be published in Iris Oifigiúil as soon as may be after it is given.
Deductions for directors' remuneration.
28.—In respect of every accounting period ending after the 31st day of December, 1967, proviso (c) to section 53 (2) of the Finance Act, 1920, and section 36 (4) of the Finance Act, 1941, shall be construed and have effect as if for “two thousand five hundred pounds” there were substituted “four thousand pounds”.
Continuance of certain exemptions from corporation profits tax.
29.—The exemptions from corporation profits tax specified in section 33 (1) of the Finance Act, 1929, shall be given in respect of the period beginning on the 1st day of January, 1968, and ending on the 31st day of December, 1970.
Amendment of section 69 of Finance Act, 1959.
30.—(1) Any reference in section 69 of the Finance Act, 1959, to a deduction allowed under section 241 of the Income Tax Act, 1967, shall be construed as including a reference to that deduction as determined pursuant to that section and section 4 (2).
(2) Section 69 of the Finance Act, 1959, is hereby amended by the addition to subsection (2) of the following proviso:
“Provided that in relation to an allowance made by virtue of the proviso to section 244 (3) of the Income Tax Act, 1967, this subsection shall have effect as if the following paragraph were inserted after paragraph (a)—
‘(aa) it is made in charging the profits or gains of a trade a part of which is, or is comprised in, that business,’”.
PART V
Turnover Tax
Amendment of sections 50 and 58 of Finance Act, 1963.
31.—(1) Subsection (2) of section 50 of the Finance Act, 1963, is hereby amended by the addition thereto of “in writing at or before the time he is sold or hired goods or provided with services”.
(2) Subsection (4) of section 58 of the Finance Act, 1963, is hereby amended by the insertion after “seller or provider” where it first occurs of “in writing at or before the time he is supplied with the goods or provided with the services”.
PART VI
Wholesale Tax
Amendment of section 5 of Finance (No. 2) Act, 1966.
32.—Section 5 of the Finance (No. 2) Act, 1966, is hereby amended by the addition thereto of “if (but only if) he has in accordance with regulations given to the person by whom the goods were so sold a statement in writing quoting his wholesale tax registration number”.
PART VII
Miscellaneous
Capital Services Redemption Account.
33.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1967 amending section” means section 24 of the Finance Act, 1967;
“the eighteenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1967 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1969, have effect with the substitution of “£2,000,850” for “£1,880,083”.
(3) Subsection (6) of the 1967 amending section shall have effect with the substitution of “£1,269,345” for “£1,216,320”.
(4) A sum of £2,453,200 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1969.
(5) The eighteenth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the eighteenth additional annuity, not exceeding £1,586,900 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the eighteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Relief on engineering services in relation to works outside State.
34.—(1) In this section “engineering services” means design and planning services the work on the rendering of which is carried out in the State in connection with chemical, civil, electrical or mechanical engineering works executed outside the State.
(2) In the case of a body corporate carrying on a trade which consists of or includes the rendering to another person of engineering services, the following provisions shall, if the body corporate so elects, apply for the purposes of relief from income tax under Chapter IV of Part XXV of the Income Tax Act, 1967, and for the purposes of relief from corporation profits tax under Part III of the Finance (Miscellaneous Provisions) Act, 1956:
(a) the body corporate shall be regarded as being a company where it would not otherwise be so regarded,
(b) the rendering of such services shall be regarded as the manufacture of goods and any amount receivable in payment therefor shall be regarded as an amount receivable from the sale of goods, and
(c) where such services are rendered to a person who is not resident in the State, the body corporate shall be regarded as having exported goods out of the State and any payment receivable by it for the services shall be regarded as an amount receivable from the sale of goods so exported.
(3) Any election under subsection (2) shall be made by notice in writing delivered to the inspector and shall have effect as respects every year of claim not being a year earlier than the year of assessment commencing on the 6th day of April, 1968, and every accounting period or part of an accounting period subsequent to the 5th day of April, 1968, for which relief under Chapter IV of Part XXV of the Income Tax Act, 1967, or Part III of the Finance (Miscellaneous Provisions) Act, 1956, is claimed by the body corporate by which it is made.
(4) The Revenue Commissioners may by notice in writing require a body corporate claiming relief from tax by virtue of subsection (2) to furnish them with such information or particulars as may be necessary for the purpose of giving effect to that subsection, and section 404 (1) of the Income Tax Act, 1967, and section 13 (1) of the Finance (Miscellaneous Provisions) Act, 1956, shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this subsection.
(5) Subsection (2) shall have effect as on and from the 6th day of April, 1968, and, in the case of corporation profits tax, the Revenue Commissioners may, for the purposes of this section, make such apportionments as they consider appropriate where part of an accounting period is before and part on or after the 6th day of April, 1968:
Provided that where, before an election was made by it under this section, a body corporate has paid a dividend and the amount of income tax which it was entitled to deduct from the dividend exceeds the amount which, under section 410 (2) of the Income Tax Act, 1967, it would have been entitled to deduct if the election had been made before the dividend was paid, any relief from income tax which would otherwise have been allowable shall be reduced by the amount of the excess.
(6) Where for any year of assessment the income of any person consists of, or includes, a dividend in relation to which the proviso to subsection (5) has had effect, the person shall be entitled to claim such repayment, if any, of income tax and sur-tax as will reduce his total liabilities to those taxes to what those liabilities would have been if income tax had been deducted from the dividend at the rate at which it would have been deductible if subsection (2) had had effect in relation to the body corporate at the time when the dividend was paid.
Relief to certain companies liable to foreign tax.
35.—(1) In this section—
“accounting period” includes a part of an accounting period;
“external tax” means a tax which is chargeable and payable under the law of the territory in which the paying company is resident, being a territory to which this section applies, and which corresponds to Irish tax:
Provided that a tax which is payable under the law of a province, state or other part of a country, or which is levied by or on behalf of a municipality or other local body shall not be deemed for the purposes of this subsection to correspond to Irish tax;
“income”, in relation to corporation profits tax, means profits;
“Irish tax” means Irish income tax or corporation profits tax or both of those taxes as the circumstances of the case may require.
(2) This section applies to every territory other than—
(a) Northern Ireland and Great Britain,
(b) the United States of America, and
(c) a territory with the Government of which arrangements are for the time being in force by virtue of section 361 of the Income Tax Act, 1967.
(3) Where a company (in this section referred to as the investing company) has paid, by deduction or otherwise, or is liable to pay, by reference to any part of its income arising in a territory to which this section applies, Irish tax for any year of assessment or accounting period and it is shown to the satisfaction of the Revenue Commissioners—
(a) that the said part of the investing company's income consists of a dividend, or interest, paid to it by a company resident in the territory (in this section referred to as the paying company) not less than one-half of the voting power in which is controlled, directly or indirectly, by the investing company,
(b) that the said dividend, or interest, arose from the investment in the paying company by the investing company, whether by way of loan or otherwise, of a sum or sums representing—
(i) profits the Irish tax referable to which has been reduced to nil under Chapter IV of Part XXV of the Income Tax Act, 1967, or under Part III of the Finance (Miscellaneous Provisions) Act, 1956, or
(ii) such proportion of profits the Irish tax referable to which has been reduced otherwise than to nil under the said provisions as is equal to the proportion by which the said Irish tax has been so reduced,
and
(c) that the investing company has paid external tax in the said territory in respect of the said part of its income,
the Revenue Commissioners may grant to the investing company in respect of the said year of assessment, or accounting period, as the case may be, such relief as is just with a view to affording relief in respect of the double taxation of the said part of the investing company's income, but not exceeding whichever of the following is the lesser, that is to say, one-half of the total of the Irish tax that would, but for this section, be payable by the investing company in respect of the said part of its income or the amount of the external tax paid or payable in the said territory in respect of the said part of its income after deduction of any relief to which the company may be entitled in that territory.
(4) (a) External tax paid by the paying company in respect of its profits shall be taken into account in considering whether any, and if so, what relief ought to be allowed in respect of a dividend paid by the paying company to the investing company, and for the purposes of this section, other than this subsection, such tax, or the appropriate part thereof, shall be regarded as external tax paid by the investing company.
(b) The provisions of paragraph 9 of Schedule 10 to the Income Tax Act, 1967, shall apply for the purpose of ascertaining the amount of the external tax paid by the paying company which is to be taken into account in relation to any dividend paid by the paying company to the investing company as they apply to the computation of foreign tax to be taken into account for the purposes of the said paragraph 9.
(5) (a) Nothing in this section shall authorise the granting of relief under this section to any company in respect of any year of assessment, or any accounting period, to such an extent as would reduce the aggregate amount (computed after deduction of any relief to which the company may be entitled in the said territory) of the Irish tax and external tax payable by such company in respect of any part of its income of the kind described in subsection (3) (a) arising in a territory to which this section applies below the amount of Irish tax which would be payable by the company in respect of the said part of its income if that part of its income had arisen in the State and had been liable in the hands of the investing company to income tax and corporation profits tax.
(b) In computing for the purposes of paragraph (a) the amount of Irish tax which would be so payable by the company in respect of the said part of its income if that part had arisen in the State—
(i) no deduction for external tax shall be made from the said part of its income, and
(ii) where pursuant to subsection (4) external tax paid by the paying company is regarded as external tax paid by the investing company, the said part of the investing company's income shall be treated as increased by the amount of the external tax which is so regarded.
(6) Sections 363 and 364 of the Income Tax Act, 1967, shall have effect as if references therein to double taxation relief included references to relief granted under this section.
(7) Relief under this section shall be given as a credit against Irish tax chargeable by reference to the part of the investing company's income referred to in subsection (3) (a) and such credit shall first be applied in reducing the amount of any corporation profits tax so chargeable and, so far as it cannot be so applied, in reducing the income tax so chargeable.
(8) (a) Any claim for relief under this section shall be made in writing to the inspector not later than six years from the end of the year of assessment or accounting period to which it relates.
(b) An appeal to the Appeal Commissioners shall lie on any question arising under this section in like manner as an appeal would lie against an assessment to income tax, and the provisions of the Income Tax Acts relating to appeals shall apply and have effect accordingly.
(c) Where under the law in force in any territory to which this section applies, provision is made for the allowance, in respect of the payment of Irish tax, of relief from tax payable under that law, the obligation as to secrecy imposed by any enactment shall not prevent the disclosure to the authorised officer of the government of that territory of such facts as may be necessary to enable the proper relief to be given under the law thereof.
(9) Paragraph 5 (3) of Schedule 10 to the Income Tax Act, 1967, is hereby amended by the insertion after “section 365” of “or section 35 of the Finance Act, 1968”.
(10) This section shall have effect in relation to income tax for the year beginning on the 6th day of April, 1968, and subsequent years of assessment and in relation to corporation profits tax for any accounting period beginning on or after the 6th day of April, 1968, and for the unexpired portion of any accounting period current at that date.
Relief in relation to transactions between associated companies.
36.—(1) In this section—
“the airport” has the same meaning as in the Customs-free Airport Act, 1947;
“company” has, for the purposes of income tax, the same meaning as in section 398 of the Income Tax Act, 1967, and, for the purposes of corporation profits tax, the same meaning as in section 10 of the Finance (Miscellaneous Provisions) Act, 1956;
“control” has the same meaning as in section 299 (6) of the Income Tax Act, 1967;
“exempted trading operation” means a trading operation in respect of which there is in force a certificate given, before the 6th day of April, 1967, under section 3 (2) of the Finance (Miscellaneous Provisions) Act, 1958, or, on or after that date, under section 374 (2) of the Income Tax Act, 1967, and the said section 3 (2);
“goods”, where is occurs in subsection (3), has, for the purposes of income tax, the same meaning as in Chapter IV of Part XXV of the Income Tax Act, 1967, and, for the purposes of corporation profits tax, the same meaning as in Part III of the Finance (Miscellaneous Provisions) Act, 1956;
“other trading operation” means a trading operation which is carried on wholly within the airport other than an exempted trading operation;
“qualified company” has, for the purposes of income tax, the same meaning as in section 374 (1) of the Income Tax Act, 1967, and, for the purposes of corporation profits tax, the same meaning as in section 3 (1) of the Finance (Miscellaneous Provisions) Act, 1958.
(2) Where a qualified company (in this subsection referred to as the seller) which carries on a trade consisting partly of exempted trading operations and partly of other trading operations sells goods in the course of the other trading operations to a company (in this subsection referred to as the buyer) which carries on a trade in the State wholly outside the airport, and—
(a) the other trading operations would have been exempted trading operations if the goods had been exported out of the State by the seller, and
(b) the seller has control over the buyer or the buyer has control over the seller or some other person has control over both the buyer and the seller, and
(c) the goods are appropriated as trading stock of the buyer, and
(d) the goods are subjected by the buyer to a process of manufacture in the State, and
(e) the inspector is satisfied that the goods have been, or will be, exported out of the State by the buyer either as components of other goods or otherwise, and
(f) the other trading operations consist wholly of the sale of goods to the buyer and any goods sold by the buyer in the course of his trade (other than goods exported out of the State) are sold to the seller,
the profits or gains arising from, or losses sustained in, the other trading operations shall be deemed, notwithstanding section 374 (6) (a) of the Income Tax Act, 1967, or section 3 (6) (a) of the Finance (Miscellaneous Provisions) Act, 1958, or any certificate under section 3 (2) of the Finance (Miscellaneous Provisions) Act, 1958, or under section 374 (2) of the Income Tax Act, 1967, and the said section 3 (2), to arise from, or to be sustained in, exempted trading operations and Chapter I of Part XXV of the Income Tax Act, 1967, and Part II of the Finance (Miscellaneous Provisions) Act, 1958, shall apply accordingly.
(3) Where a company (in this subsection referred to as the seller) which is not a qualified company sells goods to a person (in this subsection referred to as the buyer) who is either a qualified company which carries on a trade consisting partly of exempted trading operations and partly of other trading operations or a company which carries on a trade in the State wholly outside the airport, and—
(a) the seller would have been entitled to claim relief under Chapter IV of Part XXV of the Income Tax Act, 1967, or Part III of the Finance (Miscellaneous Provisions) Act, 1956, in respect of the profit attributable to the sale of the goods if they had been exported out of the State, and
(b) the seller has control over the buyer or the buyer has control over the seller or some other person has control over both the buyer and the seller, and
(c) the goods are appropriated as trading stock of the buyer, and
(d) the goods are subjected by the buyer to a process of manufacture in the State, and
(e) the inspector is satisfied that the goods have been, or will be, exported out of the State by the buyer either as components of other goods or otherwise, and
(f) any goods sold by the seller in the course of his trade (other than goods exported out of the State) are sold to the buyer and any goods sold by the buyer in the course of his trade (other than goods exported out of the State) are sold to the seller,
Chapter IV of Part XXV of the Income Tax Act, 1967, and Part III of the Finance (Miscellaneous Provisions) Act, 1956, shall apply as if the goods had been exported out of the State by the seller and any amount receivable by the seller from the sale of the goods to the buyer shall be deemed to be an amount receivable from the sale of goods so exported.
(4) This section shall have effect as on and from the 6th day of April, 1968, and, in the case of corporation profits tax, the Revenue Commissioners may, for the purposes of this section, make such apportionments as they consider appropriate where part of an accounting period is before and part on or after the 6th day of April, 1968.
Relief for payments in respect of redundancy.
37.—(1) In this section “lump sum”, “rebate” and “weekly payment” have the same meanings as in the Redundancy Payments Act, 1967.
(2) Any lump sum or weekly payment and any payment to or on behalf of an employed or unemployed person pursuant to regulations under section 46 of the Redundancy Payments Act, 1967, shall be exempt from income tax under Schedule E.
(3) Where a lump sum is paid by an employer in respect of employment wholly in a trade or profession carried on by the employer, and within the charge to income tax or corporation profits tax, the amount of the lump sum shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of Schedule D the profits or gains or losses of the trade or profession, but if it is so allowed by virtue of this section the amount of the rebate recoverable shall (if it is not otherwise to be so treated) be treated as a receipt to be brought into account in computing those profits or gains; and, if the lump sum was paid after the discontinuance of the trade or profession, the net amount so deductible shall be treated as if it were a payment made on the last day on which the trade or profession was carried on.
(4) Where a lump sum is paid by an employer in respect of employment wholly in a business carried on by the employer, and expenses of management of the business are eligible for relief under section 214 of the Income Tax Act, 1967, the amount by which the lump sum exceeds the amount of the rebate recoverable shall (if not otherwise so allowable) be allowable as expenses of management eligible for relief under that section; and, if the lump sum was paid after the discontinuance of the business, the net amount so allowable shall be treated as if it were expenses of management incurred on the last day on which the business was carried on.
(5) Where a lump sum is paid by an employer in respect of employment wholly in maintaining or managing premises the expenses of maintaining or managing which were deductible under section 81 of the Income Tax Act, 1967, the amount by which the lump sum exceeds the amount of the rebate recoverable shall (if not otherwise allowable under that section) be treated for the purposes of the said section 81 as a payment made by the employer in respect of the maintenance or management of the premises; and, if the payment was made after the latest time when it could be taken into account under the said section 81 as a payment in respect of the maintenance or management of the property, it shall be treated as having been made at that time.
(6) Relief shall not be given under subsections (3), (4) and (5), or otherwise, more than once in respect of any lump sum, and, if the employee was being employed by the employer in such a way that different parts of the employee's remuneration fell for income tax, sur-tax or corporation profits tax purposes to be treated in different ways, the amount by which the lump sum exceeds the amount of the rebate recoverable shall be apportioned to the different capacities in which the employee was employed, and the said subsections (3), (4) and (5) shall apply separately to the employment in those capacities, and by reference to the apportioned part of the said amount, instead of by reference to the full amount of the lump sum and the full amount of the rebate.
(7) Where, under section 32 of the Redundancy Payments Act, 1967, a payment of the whole or a part of a lump sum is made by the Minister for Labour, the payment shall, so far as the employer has reimbursed that Minister, be deemed for the purposes of this section to have been made by the employer.
(8) For the purposes of this section a source of income is within the charge to income tax or corporation profits tax if that tax is chargeable on the income arising from it, or would be so chargeable if there were any such income.
(9) This section shall apply as respects payments made on or after the 1st day of January, 1968, and as respects tax for past years of assessment and accounting periods, and relief from tax may be given accordingly by repayment or otherwise.
Amendment of section 251 of Income Tax Act, 1967.
38.—The following subsection is hereby substituted for section 251 (4) of the Income Tax Act, 1967:
“(4) Notwithstanding anything in the preceding provisions of this section, this Chapter shall have effect—
(a) in relation to capital expenditure incurred on or after the 14th day of December, 1961, and before the 1st day of April, 1967, as if ‘two-fifths’ were substituted for ‘one-fifth’ in subsection (1),
(b) in relation to capital expenditure incurred on or after the 1st day of April, 1967, and before the 1st day of April, 1968, as if ‘one-half’ were substituted for ‘one-fifth’ in subsection (1), and
(c) in relation to capital expenditure incurred on or after the 1st day of April, 1968, and before the 1st day of April, 1971, as if ‘three-fifths’ were substituted for ‘one-fifth’ in subsection (1).”.
Amendment of section 254 of Income Tax Act, 1967.
39.—Section 254 (2) of the Income Tax Act, 1967, is here by amended by the substitution of “the 1st day of April, 1971” for “the 1st day of April, 1968”.
Repeal of Corporation Duty.
40.—The duty imposed by section 11 of the Customs and Inland Revenue Act, 1885, in respect of the property of certain corporate and unincorporated bodies shall not be charged for any yearly period beginning after the 5th day of April, 1968.
Investment accounts in trustee savings banks.
41.—(1) In this section—
“investment account” means an account in which a person deposits moneys with a trustee savings bank and which is opened by the bank in pursuance of a consent of the Minister under section 3 of the Trustee Savings Banks Act, 1965;
“the Minister” means the Minister for Finance.
(2) Notwithstanding anything contained in any other enactment, the rate of interest payable on a deposit paid into an investment account with a trustee savings bank shall be such rate as the Minister may from time to time determine.
(3) The trustees of every trustee savings bank shall pay into a special account in the name of the Minister all moneys received by them in respect of deposits in investment accounts less any moneys withdrawn from such accounts and any moneys retained by them (pursuant to authorisations in that behalf given from time to time by the Minister) to meet anticipated withdrawals from such accounts.
(4) The Minister may make provision for the opening of the said special account in his name and may make regulations for the payment of moneys into that special account in pursuance of this section and the withdrawal of moneys therefrom and for the investment of moneys to the credit of the said special account and generally for the management of the said special account.
(5) Regulations made by the Minister under the next preceding subsection of this section in relation to the special account mentioned in that subsection may provide that investments of moneys to the credit of the said special account may be made by way of deposit in the Post Office Savings Bank and if such regulations so provide they may further make such provisions as shall be requisite for the payment by the Post Office Savings Bank of interest on moneys so deposited at such rate and over such periods as may, in the opinion of the Minister, be necessary or expedient for the effective administration of the relevant provisions of this section and the regulations made thereunder.
(6) Provisions inserted under the next preceding subsection of this section in the regulations mentioned in that subsection shall have effect notwithstanding anything to the contrary or inconsistent there-with contained in any enactment applied by this Act to the Post Office Savings Bank.
(7) There shall be paid by the Minister to the trustees of every trustee savings bank interest at such rate as may be determined by the Minister from time to time on moneys paid into the special account opened pursuant to this section.
(8) The reference in section 337 (1) (b) of the Income Tax Act, 1967, to the special account opened in pursuance of section 31 (3) of the Finance Act, 1940, shall be construed as including a reference to the special account opened in pursuance of this section.
(9) The reference in section 344 of the Income Tax Act, 1967, to deposits with a trustee savings bank shall be construed as not including a reference to a deposit in an investment account with a trustee savings bank.
Provisions in relation to schemes for free television and radio licences.
42.—(1) Payments received by the Minister for Posts and Telegraphs from a Minister of State out of moneys provided by the Oireachtas under a scheme for the provision, free of charge, of licences under section 5 of the Wireless Telegraphy Act, 1926, in respect of television and radio sets shall, for the purposes of section 2 of the Broadcasting Authority (Amendment) Act, 1966, be deemed to be receipts in respect of broadcasting licence fees.
(2) Where a licence under the said section 5 in respect of a television or radio set is in force and is surrendered by the holder of the licence under a scheme hereinbefore mentioned, a refund of such part of the fee paid in respect of the licence as may be specified in directions given by the Minister for Posts and Telegraphs may be made in accordance with such directions as may be given by that Minister.
(3) If this Act is passed before or on the 1st day of July, 1968, subsections (1) and (2) of this section shall come into operation on that day, and, if it is passed after that day, it shall be deemed to have come into operation on that day.
Restriction of Finance (Excise Duties) (Vehicles) Act, 1952.
43.—(1) Where a person shows to the satisfaction of the licensing authority that, in consequence of injury, disease or defect, he is wholly, or almost wholly, without the use of each of his legs, the duty imposed by section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, shall not be charged or levied in respect of a vehicle specially constructed or adapted for use by the person as driver and used by him either as driver or passenger.
(2) The duty imposed by section 1 of the said Finance (Excise Duties) (Vehicles) Act, 1952, shall not be charged or levied on vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 6 cwt. in weight unladen adapted and used for invalids.
(3) If this Act is passed before or on the 1st day of July, 1968, subsections (1) and (2) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.
(4) The appropriate repayments shall be made having regard to the provisions of the preceding subsections of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
Amendment of Part II of Schedule to Finance (Excise Duties) (Vehicles) Act, 1952.
44.—(1) Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the substitution of the following subparagraph for subparagraph (3) of paragraph 1:
“(3) (a) Where a vehicle (in this subparagraph referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle (in this subparagraph referred to as the second-mentioned vehicle) attached to and partly superimposed upon it, the first-mentioned vehicle and the second-mentioned vehicle shall, for the purposes of Part I of this Schedule, be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the second-mentioned vehicle, be deemed to be a tractor or a vehicle drawing a trailer.
(b) Clause (a) of this subparagraph shall not apply in any case in which all of the following conditions are complied with:—
(i) the first-mentioned vehicle does not exceed four tons in weight unladen, and the second-mentioned vehicle does not exceed four tons in weight unladen,
(ii) the first-mentioned vehicle does not have a suitable and adequate system of flexible suspension between each wheel (being a wheel the tyre of which is in contact with the ground when the vehicle is in motion) and the frame or body of the vehicle,
(iii) the first-mentioned vehicle and the second-mentioned vehicle are specially designed for, and mainly used in, operations which necessitate working on rough ground or unmade roads,
(iv) all the wheels (being wheels the tyres of which are in contact with the ground when the vehicle is in motion) of the first-mentioned vehicle and of the second-mentioned vehicle are equipped with pneumatic tyres, and
(v) the first-mentioned vehicle does not, whether used by itself or with the second-mentioned vehicle attached to it, proceed at a speed exceeding twenty miles per hour at any time during the period of validity of the licence under section 1 of this Act in respect of the first-mentioned vehicle.”.
(2) If this Act is passed before or on the 1st day of July, 1968, subsection (1) of this section shall come into operation on that day and, if it is passed after that day, it shall be deemed to have come into operation on that day.
(3) The appropriate repayments shall be made having regard to the provisions of the preceding subsections of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
Repeal.
45.—Subparagraphs (a) and (b) of paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952, are hereby repealed.
Provisions in relation to Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968.
46.—(1) The Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, is hereby confirmed.
(2) The appropriate repayments shall be made having regard to the provisions of the Order aforesaid in accordance with such directions as may be given by the Minister for Local Government.
Care and management of taxes and duties.
47.—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.
48.—(1) This Act may be cited as the Finance Act, 1968.
(2) Part I and (so far as relating to income tax, including sur-tax) sections 34 to 39 and section 41 of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part IV and (so far as relating to corporation profits tax)sections 34 to 39 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(5) Part I and sections 34 to 39 of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1968.
(6) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
FIRST SCHEDULE
Spirits (Rates of Ordinary Customs Duty)
Part I
Description of Spirits | Preferential Rates | Ful Rates | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
For every gallon of Perfumed Spirits | 24 | 15 | 9 | 24 | 19 | 9 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 20 | 18 | 3 | 21 | 1 | 7 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 15 | 9 | 10 | 15 | 12 | 4 |
Part II
Description of Spirits | United Kingdom Rate | ||
£ | s. | d. | |
For every gallon of Perfumed Spirits | 21 | 4 | 10 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 17 | 18 | 5 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 13 | 5 | 6 |
SECOND SCHEDULE
Duties on Tobacco
Part I
Customs
£ | s. | d. | ||
Unmanufactured: | ||||
If stripped or stemmed: | ||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 19 | 8 |
containing less than 10 per cent. by weight of moisture | ” | 4 | 8 | 6 |
If unstripped or unstemmed: | ||||
containing 10 per cent. or more by weight of moisture | ” | 3 | 19 | 7·5 |
containing less than 10 per cent. by weight of moisture | ” | 4 | 8 | 5·5 |
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 4 | 18 | 5·6 | 4 | 2 | 7·5 |
cigarettes | ” | 4 | 16 | 2 | 4 | 0 | 8·5 |
Cavendish or Negrohead | ” | 4 | 17 | 10·4 | 4 | 2 | 1·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 17 | 3·2 | 4 | 1 | 7·5 |
other manufactured tobacco | ” | 4 | 15 | 10·4 | 4 | 0 | 5·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 15 | 5·6 | 4 | 0 | 1·5 |
snuff containing 13 per cent. or less by weight of moisture | ” | 4 | 17 | 10·4 | 4 | 2 | 1·5 |
Part II
Customs
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 4 | 13 | 8·3 | 4 | 2 | 7·5 |
cigarettes | ” | 4 | 11 | 5·3 | 4 | 0 | 8·5 |
Cavendish or Negrohead | ” | 4 | 13 | 1·5 | 4 | 2 | 1·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 12 | 6·7 | 4 | 1 | 7·5 |
other manufactured tobacco | |||||||
hard pressed tobacco | ” | 4 | 6 | 5·3 | 3 | 15 | 8·5 |
other pipe tobacco | ” | 4 | 10 | 3·5 | 3 | 19 | 6·7 |
other manufactured tobacco | ” | 4 | 11 | 2·3 | 4 | 0 | 5·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 10 | 9·5 | 4 | 0 | 1·5 |
snuff containing 13 per cent. or less by weight of moisture | ” | 4 | 13 | 1·5 | 4 | 2 | 1·5 |
Part III
Customs
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 4 | 12 | 3·7 | 4 | 2 | 7·5 |
cigarettes | ” | 4 | 10 | 1·2 | 4 | 0 | 8·5 |
Cavendish or Negrohead | ” | 4 | 11 | 9 | 4 | 2 | 1·5 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 11 | 2·3 | 4 | 1 | 7·5 |
other manufactured tobacco | |||||||
hard pressed tobacco | ” | 4 | 2 | 8·7 | 3 | 13 | 4 |
other pipe tobacco | ” | 4 | 8 | 6 | 3 | 19 | 1·3 |
other manufactured tobacco | ” | 4 | 9 | 10·2 | 4 | 0 | 5·5 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 9 | 5·5 | 4 | 0 | 1·5 |
snuff containing 13 per cent. or less by weight of moisture | ” | 4 | 11 | 9 | 4 | 2 | 1·5 |
Part IV
Excise
£ | s. | d. | ||
Unmanufactured: | ||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 18 | 6·5 |
containing less than 10 per cent. by weight of moisture | ” | 4 | 7 | 3 |
Manufactured: | ||||
Cavendish or Negrohead manufactured in bond | ” | 4 | 0 | 6·5 |
THIRD SCHEDULE
Rates of Customs Duty on Wine
Part I
Description of Wine | Rate of Duty | ||||||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Still Wine: | |||||||
Not exceeding 25° of proof spirit: | |||||||
Not in bottle | the gallon | 17 | 8 | 12 | 11·2 | ||
In bottle | ” | 1 | 1 | 8 | 14 | 11·2 | |
Exceeding 25° but not exceeding 30° of proof spirit: | |||||||
Not in bottle | ” | 1 | 1 | 8 | 15 | 4 | |
In bottle | ” | 1 | 9 | 8 | 19 | 4 | |
Exceeding 30° but not exceeding 42° of proof spirit: | |||||||
Not in bottle | ” | 1 | 15 | 8 | 1 | 5 | 8⅔ |
In bottle | ” | 2 | 3 | 8 | 1 | 9 | 8⅔ |
Sparkling Wine | ” | 2 | 10 | 5 | 1 | 15 | 8·5 |
Wine exceeding 42° of proof spirit: | |||||||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | ” | 2 | 0 | 1 | 4 | ||
Part II
Description of Wine | Rate of Duty | Rate of Duty | |||||
(1) | (2) | (3) | |||||
£ | s. | d. | £ | s. | d. | ||
Still Wine in Bottle: | |||||||
Not exceeding 25° of proof spirit | the gallon | 14 | 6·4 | 14 | 4 | ||
Exceeding 25° but not exceeding 30° of proof spirit | ” | 18 | 6·4 | 18 | 1·6 | ||
Exceeding 30° but not exceeding 42° of proof spirit | ” | 1 | 8 |
| 1 | 8 |
|
Exceeding 42° of proof spirit: | |||||||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | ” | 1 | 4 | 1 | 4 | ||
FOURTH SCHEDULE
Rates of Excise Duty on Irish Wine
Part I
Description of Wine | Rate of Duty | ||
s. | d. | ||
Irish Wine: | |||
Not exceeding 25° of proof spirit | 7 | 3 | the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 7 | 10 | ” |
Exceeding 30° of proof spirit | 9 | 10 | ” |
Part II
Description of Wine | Rate of Duty | ||
s. | d. | ||
Irish Wine: | |||
Not exceeding 25° of proof spirit | 7 | 11·5 | the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 8 | 8·5 | ” |
Exceeding 30° of proof spirit | 11 | 10 | ” |