Number 34 of 1986

INCOME TAX (AMENDMENT) ACT, 1986

ARRANGEMENT OF SECTIONS

Number 34 of 1986

INCOME TAX (AMENDMENT) ACT, 1986

Amendment of section 110 (persons chargeable and extent of charge) of Income Tax Act, 1967.

1.—The Income Tax Act, 1967, is hereby amended by the substitution, with effect from the 6th day of April, 1973, for section 110 of the following section:

“110.—(1) Tax under Schedule E shall be annually charged on every person having or exercising an office or employment of profit mentioned in that Schedule, or to whom any annuity, pension, or stipend, chargeable under that Schedule, is payable, in respect of all salaries, fees, wages, perquisites or profits whatsoever therefrom and shall be computed:—

(a) in the case of emoluments to which the provisions of Chapter IV of this Part are applied by section 125, on the amount of those emoluments for the year of assessment, and not otherwise;

(b) in the case of any office or employment held or exercised occasionally or intermittently in the State by a person who is not continuously resident there, on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year of assessment;

(c) in any other case, subject to the provisions of section 111, on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year preceding the year of assessment.

(2) In this section ‘emoluments’ means anything assessable to income tax under Schedule E.”.

Short title and construction.

2.—(1) This Act may be cited as the Income Tax (Amendment) Act, 1986.

(2) This Act shall be construed as one with the Income Tax Acts.

Uimhir 34 de 1986

AN tACHT CÁNACH IONCAIM (LEASÚ), 1986

RIAR NA nALT

Uimhir 34 de 1986

AN tACHT CÁNACH IONCAIM (LEASÚ), 1986

[An tiontú oifigiúil]

Leasú ar alt 110 (na daoine is inmhuirearaithe agus méid an mhuirir) den Acht Cánach Ioncaim, 1967.

1.—Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, tríd an alt seo a leanas a chur in ionad alt 110, le héifeacht ón 6ú lá d'Aibreán, 1973:

“110.—(1) Déanfar cáin faoi Sceideal E a mhuirearú go bliantúil ar gach duine a mbeidh aige, nó a mbeidh á feidhmiú aige, oifig nó fostaíocht bhrabúis a luaitear sa Sceideal sin, nó arb iníoctha leis aon bhlianacht, pinsean, nó stipinn, is inmhuirearaithe faoin Sceideal sin, i leith na dtuarastal, na dtáillí, an phá, na bpeircisí nó na mbrabús uile de shórt ar bith uathu agus ríomhfar í:—

(a) i gcás díolaíochtaí a ndéantar forálacha Chaibidil IV den Chuid seo a fheidhmiú ina leith le halt 125, ar mhéid na ndíolaíochtaí sin don bhliain mheasúnachta, agus ní ar shlí eile;

(b) i gcás aon oifige nó fostaíochta a shealbhaítear nó a fheidhmítear, go hócáideach nó ó am go ham, sa Stát ag duine nach bhfuil ina chónaí ann go leanúnach, ar mhéid na dtuarastal, na dtáillí, an phá, na bpeircisí nó na mbrabús uile sin de shórt ar bith uathu don bhliain mheasúnachta;

(c) in aon chás eile, faoi réir fhorálacha alt 111, ar mhéid na dtuarastal, na dtáillí, an phá, na bpeircisí, nó na mbrabús sin uile de shórt ar bith uathu don bhliain roimh an mbliain mheasúnachta.

(2) San alt seo ciallaíonn ‘díolaíochtaí’ aon ní is inmheasúnaithe i leith cánach ioncaim faoi Sceideal E.”.

Gearrtheideal agus forléiriú.

2.—(1) Féadfar an tAcht Cánach Ioncaim (Leasú), 1986, a ghairm den Acht seo.

(2) Forléireofar an tAcht seo agus na hAchtanna Cánach Ioncaim mar aon ní amháin.