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Uimhir 37 de 1968
An tACHT AIRGEADAIS (Uimh. 2), 1968
[An tiontú oifigiúil.]
[18 Nollaig, 1968.]
Léiriú.
1.—(1) San Acht seo ciallaíonn “Acht 1968” an tAcht Airgeadais, 1968.
(2) Ach amháin mar a n-éilíonn an comhthéacs a mhalairt, déanfar aon tagairt san Acht seo d'aon achtachán eile a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi, lena n-áirítear an tAcht seo.
Beoir.
2.—(1) In ionad an dleacht máil a fhorchuirtear le halt 18 (1) d'Acht 1968, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 6ú lá de Shamhain, 1968, nó dá éis sin, dleacht máil de réir ceithre phunt is fiche, scilling agus cúig phingin ar gach sé ghalún is tríocha foirte de shaindlús míle, caoga is cúig ghrád.
(2) In ionad an dleacht custam a fhorchuirtear le halt 18 (2) d'Acht 1968, déanfar, amhail ar an agus ón 6ú lá de Shamhain, 1968, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon chineál a allmhaireofar isteach sa Stát de réir ceithre phunt is fiche, scilling agus aon phingin déag 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 stórais 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 ceithre phunt is fiche, scilling agus ocht bpingin 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.
3.—(1) Leasófar an Finance Act, 1920, amhail ar an agus ón 6ú lá de Shamhain, 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 19 d'Acht 1968, agus beidh éifeacht dá réir sin ag alt 3 (1) den Finance Act, 1920, a dúradh.
(2) (a) Baineann an fo-alt seo le biotáille dá ngairtear fuiscí a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur i dTuaisceart Éireann a monaraíodh í go hiomlán agus gurb é an driogaire a rinne í a bhuidéalú agus a choinsíniú.
(b) Déanfar na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 6ú lá de Shamhain, 1968, ar bhiotáille lena mbaineann an fo-alt seo de réir dhá phunt déag, deich scilling agus ocht bpingin an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir faoi fho-alt (1) den alt seo.
(c) Déantar leis seo alt 9 (2) den Acht Airgeadais, 1966, agus alt 19 (2) d'Acht 1968 a aisghairm amhail ar an agus ón 6ú lá de Shamhain, 1968.
(3) (a) Baineann an fo-alt seo le biotáille, seachas bíotáille 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 6ú lá de Shamhain, 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) Déantar leis seo alt 19 (3) d'Acht 1968 a aisghairm amhail ar an agus ón 6ú lá de Shamhain, 1968.
(e) San fho-alt seo ciallaíonn an abairt “an Ríocht Aontaithe” An Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Déanfar an dleacht máil a fhorchuirtear le halt 3 (2) den Finance Act, 1920, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 6ú lá de Shamhain, 1968, de réir dhá phunt déag, deich scilling agus trí phingin an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir de bhua alt 9 (3) den Acht Airgeadais, 1966.
(5) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise ná ón dleacht máil bhreise i leith biotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Tobac.
4.—(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 6ú lá de Shamhain, 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 Dara Sceideal a ghabhann le hAcht 1968.
(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 ar tobac monaraithe 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 6ú lá de Shamhain, 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.
(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 leis na cinéalacha tobac monaraithe den sórt sin i gCuid II 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 “an Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(e) Tá leis an abairt “tobac cruafháiscthe” a luaitear i gCuid II 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 gCuid II 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 a 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 6ú lá de Shamhain, 1968, 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 gCuid IV den Chéad Sceideal a ghabhann le hAcht 1968.
Tobac (dleacht máil ar stoic áirithe).
5.—(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 cineál a bheidh, ar an cúig a chlog, san iarnóin, an 5ú lá de Shamhain, 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, cúig scilling agus trí leathphingin ar gach punt meáchain de na stoic, agus
(b) a mhéid gur tobac (lena n-áirítear snaois) seachas tobac neamhmhonaraithe na stoic, cúig scilling agus trí leathphingin 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 an cúig a chlog, san iarnóin, an 5ú lá de Shamhain, 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 coiméad mar stoc mionreaca in áitreabh a bhí á úsáid 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 ní 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 12ú lá de Shamhain, 1968, tuairisceán chuig na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu agus ina dtabharfaidh se cibé eolas a iarrfaidh siad leis an bhfoirm agus, go háirithe, ina n-inseoidh sé na meáchain tobac de gach cinéal a bhí ar úinéireacht nó ina sheilbh aige, ar an cúig a chlog, san iarnóin, an 5ú lá de Shamhain, 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 an cúig a chlog san iarnóin, an 5ú lá de Shamhain, 1968.
(5) Díreach tar éis an tuairisceán a thabhairt a cheanglaítear le fo-alt (3) den alt seo nó an 12ú lá de Shamhain, 1968, cibé acu is luaithe, íocfaidh gach monaróir ceadúnaithe tobac leis na Coimisinéirí Ioncaim méid iomlán na dleachta a luaitear i bhfo-alt (1) den alt seo ar aon tobac a bhí ar úinéireacht nó ina sheilbh aige ar an cúig a chlog, san iarnóin, an 5ú lá de Shamhain, 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 27ú lá de Mhárta, 1969, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástacht 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 tuairiscéan 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 beidh inti go feadh na dleachta a íocadh de bhun an fho-ailt sin (1) arna cinneadh ag na Coimisinéirí Ioncaim.
An ráta cánach mórdhíola.
6.—Déanfar cáin mhórdhíola i mhuirearú, a thobhach agus a íoc, le héifeacht ar an agus ón lú lá d'Eanáir, 1969, de réir deich faoin gcéad agus, dá réir sin, déantar leis seo “deich faoin gcéad” a chur in ionad “cúig faoin gcéad” in alt 7 (1) den Acht Airgeadais (Uimh. 2), 1966, le héifeacht ar an agus ón dáta sin, agus déanfar leis seo “deich faoin gcéad” a chur in ionad “cúig faoin gcéad” in alt 11 (1) den Acht sin i leith airceadail a allmhaireofar ar an dáta sin nó dá éis.
Suimeanna a chur le híocaíochtaí áirithe.
7.—I gcás inarb éard é an t-iomlán nó cuid de láimhdeachas inchánaithe duine fhreagraigh airgead a íocadh faoi chonradh a rinneadh an lú lá de Dheireadh Fómhair, 1966, nó dá éis agus roimh an lú lá d'Eanáir, 1969, féadfaidh an duine freagrach, d'éagmais comhaontú dá mhalairt, suim ar cóimhéid le haon mhéid breise is iníoctha aige i leith an airgid mar gheall ar an méadú a dhéantar le halt 6 den Acht seo ar an ráta cánach mórdhíola a aisghabháil i dteannta na n-íocaíochtaí a shonraítear sa chonradh.
Préimheanna ar Bhannaí Infheistíochta a bheith díolmhaithe ó cháin.
8.—An bhreis a bheidh ag an méid a gheofar ar aonad urrús a bhunaigh agus a d'eisigh an tAire Airgeadais faoin Acht Príomh-Chiste (Forálacha Buana), 1965, agus dá ngairtear Bannaí Infeistíochta ar an méid a íocadh ar an aonad nuair a eisíodh é beidh sí, ach amháin i gcás ina mbeidh an bhreis le cur i gcuntas le linn ríomh a bheith á dhéanamh chun críocha cánachais ar bhrabúis trádála, díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrábús corparáide.
Banc Taisce an Phoist agus bancanna taisce iontaobhais— rátaí úis.
9.—(1) (a) An lú lá d'Enáir, 1969, agus dá éis—
(i) is é ráta an úis ar thaisce, de réir brí alt 14 (1) den Acht Airgeadais, 1948, an ráta a bheidh arna fhorordú de thuras na huaire faoin bhfo-alt seo, agus
(ii) scoirfidh alt 14 (2) den Acht sin d'éifeacht a bheith aige.
(b) Féadfaidh an tAire Airgeadais ó am go ham an ráta úis ar thaisce de réir brí an ailt sin 14 (1) a fhorordú le rialacháin.
(2) (a) An lú lá d'Eanáir, 1969, agus dá éis—
(i) íocfar le hiontaobhaithe gach bainc taisce iontaobhais ús, de réir an ráta a bheidh forordaithe de thuras na huaire faoin bhfo-alt seo, ar an airgead a d'íoc na hiontaobhaithe sin isteach sa chuntas speisialta dá dtagraítear in alt 31 (3) den Acht Airgeadais, 1940, agus
(ii) scoirfidh alt 31 (3) (d) den Acht sin d'éifeacht a bheith aige.
(b) Féadfaidh an tAire Airgeadais ó am go ham le rialacháin an ráta úis ar an airgead a bheidh íoctha ag iontaobhaithe gach bainc taisce isteach sa chuntas speisialta dá dtagraítear in alt 31 (3) den Acht Airgeadais, 1940, a fhorordú.
(3) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin laistigh den lá is fiche a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht ní a rinneadh roimhe sin faoin rialachán.
Cúram agus bainistí cánacha agus dleachtanna.
10.—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 agus forléiriú.
1920, c. 18.
11.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1968, a ghairm den Acht seo.
(2) Déanfar an tAcht seo, a mhéid a bhaineann sé le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus, a mhéid a bhaineann sé le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(3) Déanfar ailt 6 agus 7 den Acht seo a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1963, an Achta Airgeadais (Uimh. 2), 1966, agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin agus an tAcht sin is déanaí a luaitear.
(4) Déanfar alt 8 den Acht seo, a mhéid a bhaineann sé le cáin ioncaim, lena n-áirítear forcháin, a fhorléiríú i dteannta na nAchtanna Cánach Ioncaim, agus, a mhéid a bhaineann sé le cáin bhrabús corparáide, a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtacháin a leasaíonn nó a leathnaíonn an Chuid sin.
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 .. .. .. .. | 25 | 19 | 4 | 26 | 3 | 4 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil an neart le tástáil .. .. .. .. | 21 | 18 | 2 | 22 | 1 | 6 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille | 16 | 4 | 7 | 16 | 7 | 1 |
Cuid II.
An Cineál Biotáille | Ráta na Ríochta Aontaithe | ||
£ | s. | d. | |
Ar gach galún de Bhiotáille Chumhraithe .. .. | 22 | 8 | 5 |
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil an neart le tástáil .. .. | 18 | 18 | 4 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille.. .. .. | 14 | 0 | 3 |
AN DARA SCEIDEAL.
Dleachtanna ar Thobac.
Cuid I.
Custaim.
Tobac Neamhmhonaraithe: | £ | s. | d. | ||||
Má bhíonn sé scúite nó díloirgnithe: | |||||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. | an lb. | 4 | 4 | 9·5 | |||
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. | ,, | 4 | 14 | 2·5 | |||
Mura mbíonn sé scúite nó díloirgnithe: | |||||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. | ,, | 4 | 4 | 9 | |||
agus níos 1ú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. | ,, | 4 | 14 | 2 | |||
Lán-ráta | Ráta Tosaíochta | ||||||
Tobac Monaraithe: | £ | s. | d. | £ | s. | d. | |
todóga .. .. .. | an lb. | 5 | 3 | 7·1 | 4 | 7 | 9 |
toitíní .. .. .. | ,, | 5 | 1 | 3·5 | 4 | 5 | 10 |
cavendish nó negrohead | ,, | 5 | 2 | 11·9 | 4 | 7 | 3 |
cavendish nó negrohead a monaraíodh faoi bhanna .. .. | ,, | 5 | 2 | 4·7 | 4 | 6 | 9 |
tobac monaraithe eile .. | ,, | 5 | 0 | 11·9 | 4 | 5 | 7 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .. .. | ,, | 5 | 0 | 7·1 | 4 | 5 | 3 |
Tobac Monaraithe: ar leanúint. | |||||||
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir meáchain .. .. | ,, | 5 | 2 | 11·9 | 4 | 7 | 3 |
Cuid II.
Custaim.
Lán-ráta | Ráta Tosaíochta | ||||||
Tobac Monaraithe: | £ | s. | d. | £ | s. | d. | |
todóga .. .. .. | an lb. | 4 | 17 | 5·2 | 4 | 7 | 9 |
toitíní .. .. .. | ,, | 4 | 15 | 2·7 | 4 | 5 | 10 |
cavendish nó negrohead | ,, | 4 | 16 | 10·5 | 4 | 7 | 3 |
cavendish nó negrohead a monaraíodh faoi bhanna .. .. | ,, | 4 | 16 | 3·8 | 4 | 6 | 9 |
tobac monaraithe eile: | |||||||
tobac cruafháiscthe .. | ,, | 4 | 7 | 10·2 | 3 | 18 | 5·5 |
tobac píopa eile .. | ,, | 4 | 13 | 7·5 | 4 | 4 | 2·8 |
tobac monaraithe eile | ,, | 4 | 14 | 11·7 | 4 | 5 | 7 |
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .. .. | ,, | 4 | 14 | 7 | 4 | 5 | 3 |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir meáchain .. .. | ,, | 4 | 16 | 10·5 | 4 | 7 | 3 |
Cuid III.
Mál.
£ | s. | d. | ||
Tobac Neamhmhonaraithe: | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. | an lb. | 4 | 3 | 8 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. | ,, | 4 | 13 | 0 |
Tobac monaraithe: | ||||
cavendish nó negrohead a monaraíodh faoi bhanna .. .. .. .. | ,, | 4 | 5 | 8 |
Number 37 of 1968
FINANCE (No. 2) ACT, 1968
ARRANGEMENT OF SECTIONS
Section | |
Post Office Savings Bank and trustee savings banks—rates of interest. | |
Spirits (Rates of Ordinary Customs Duty)
Duties on Tobacco
Customs
Customs
Excise
Acts Referred to | |
1968, No. 33 | |
1933, No. 15 | |
Finance Act, 1920 | 1920, c. 18 |
1966, No. 17 | |
Imposition of Duties Order, 1966 | S.I. No. 132 of 1966 |
Finance Act, 1919 | 1919, c. 32 |
1926, No. 35 | |
1932, No. 20 | |
1934, No. 31 | |
1965, No. 26 | |
1948, No. 12 | |
1940, No. 14 | |
1963, No. 23 | |
Finance Act, 1920 | 1920, c. 18 |
Number 37 of 1968
FINANCE (No. 2) ACT, 1968
Interpretation.
1.—(1) In this Act “the Act of 1968” means the Finance Act, 1968.
(2) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
Beer.
2.—(1) In lieu of the duty of excise imposed by section 18 (1) of the Act of 1968, there shall be charged, levied and paid on all beer brewed within the State on or after the 6th day of November, 1968, a duty of excise at the rate of twenty-four pounds, one shilling and five 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 18 (2) of the Act of 1968, there shall, as on and from the 6th day of November, 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-four pounds, one shilling and eleven 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-four pounds, one shilling and eight 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.
3.—(1) The Finance Act, 1920, shall, as on and from the 6th day of November, 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 19 of the Act of 1968 and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.
(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 6th day of November, 1968, be charged, levied and paid on spirits to which this subsection applies at the rate of twelve pounds, ten shillings and eight pence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.
(c) Section 9 (2) of the Finance Act, 1966, and section 19 (2) of the Act of 1968 are hereby repealed as on and from the 6th day of November, 1968.
(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 6th day of November, 1968, 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) Section 19 (3) of the Act of 1968 is hereby repealed as on and from the 6th day of November, 1968.
(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 6th day of November, 1968, be charged, levied and paid at the rate of twelve pounds, ten shillings and three pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 9 (3) of the Finance Act, 1966.
(5) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Tobacco.
4.—(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 6th day of November, 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 second Schedule to the Act of 1968.
(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 6th day of November, 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.
(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 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 Second Schedule to that Act 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 Part II 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 Part II 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 6th day of November, 1968, be charged, levied and paid at the several rates specified in Part III of the second Schedule to this Act in lieu of the several rates specified in Part IV of the Second Schedule to the Act of 1968.
Tobacco (excise duty on certain stocks).
5.—(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 5th day of November, 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, five shillings and three halfpence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, five shillings and three half-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 5th day of November, 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 12th day of November, 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 5th day of November, 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 possession 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 5th day of November, 1968.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 12th day of November, 1968, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 5th day of November, 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 27th day of March, 1969, 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.
Rate of wholesale tax.
6.—Wholesale tax shall, with effect on and from the 1st day of January, 1969, be charged, levied and paid at the rate of ten per cent. and, accordingly, “ten per cent.” is hereby substituted for “five per cent.” in section 7 (1) of the Finance (No. 2) Act, 1966, with effect on and from that date, and “ten per cent.” is hereby substituted for “five per cent.” in section 11 (1) of that Act in respect of articles imported on or after that date.
Additions to certain payments.
7.—Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of January, 1969, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 6 of this Act.
Exemption from tax of premiums on Investment Bonds.
8.—The excess of the amount received on the redemption of a unit of securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965, and known as Investment Bonds over the amount which was paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax) and corporation profits tax.
Post Office Savings Bank and trustee savings banks—rates of interest.
9.—(1) (a) On and after the 1st day of January, 1969—
(i) the rate of interest on a deposit, within the meaning of section 14 (1) of the Finance Act, 1948, shall be the rate standing prescribed for the time being under this subsection, and
(ii) section 14 (2) of that Act shall cease to have effect.
(b) The Minister for Finance may from time to time prescribe by regulations the rate of interest on a deposit within the meaning of the said section 14 (1).
(2) (a) On and after the 1st day of January, 1969—
(i) there shall be paid to the trustees of every trustee savings bank interest at the rate standing prescribed for the time being under this subsection, on the moneys paid by such trustees into the special account referred to in section 31 (3) of the Finance Act, 1940, and
(ii) section 31 (3) (d) of that Act shall cease to have effect.
(b) The Minister for Finance may from time to time prescribe by regulations the rate of interest on the moneys paid by the trustees of every trustee savings bank into the special account referred to in section 31 (3) of the Finance Act, 1940.
(3) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Care and management of taxes and duties.
10.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
11.—(1) This Act may be cited as the Finance (No.2) Act, 1968.
(2) 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.
(3) Sections 6 and 7 of this Act shall be construed together with Part VI of the Finance Act, 1963, the Finance (No. 2) Act, 1966, and the enactments amending or extending that Part and the last mentioned Act.
(4) Section 8 of this Act shall, so far as relating to income tax, including sur-tax, be construed together with the Income Tax Acts, and, so far as relating to corporation profits tax, be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
FIRST SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Part I.
Description of Spirits | Preferential Rates | Full Rates |
(1) | (2) | (3) |
£ s. d. | £ s. d. | |
For every gallon of Perfumed Spirits | 25 19 4 | 26 3 4 |
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 | 21 18 2 | 22 1 6 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 16 4 7 | 16 7 1 |
Part II.
Description of Spirits | United Kingdom Rate |
£ s. d. | |
For every gallon of Perfumed Spirits | 22 8 5 |
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 | 18 18 4 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 14 0 3 |
SECOND SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
Unmanufactured: | £ s. d. | ||
if stripped or stemmed: | |||
containing 10 per cent. or more by weight of moisture | the lb. | 4 4 9·5 | |
containing less than 10 per cent. by weight of moisture the lb. | ” ” | 4 14 2·5 | |
if unstripped or unstemmed: | |||
containing 10 per cent. or more by weight of moisture the lb. | the lb. | 4 4 9 | |
containing less than 10 per cent. by weight of moisture the lb. | ” ” | 4 14 2 | |
Full | Preferential | ||
£ s. d. | £ s. d. | ||
Manufactured: | |||
cigars | the lb. | 5 3 7·1 | 4 7 9 |
cigarettes | ” ” | 5 1 3·5 | 4 5 10 |
cavendish or negrohead | ” ” | 5 2 11·9 | 4 7 3 |
cavendish or negrohead manufactured in bond | ” ” | 5 2 4·7 | 4 6 9 |
other manufactured tobacco | ” ” | 5 0 11·9 | 4 5 7 |
snuff containing more than 13 per cent. by weight of moisture | ” ” | 5 0 7·1 | 4 5 3 |
snuff containing 13 per cent. or less by weight of moisture | ” ” | 5 2 11·9 | 4 7 3 |
Part II.
Customs.
Full | Preferential | ||
£ s. d. | £ s. d. | ||
Manufactured: | |||
cigars | the lb. | 4 17 5·2 | 4 7 9 |
cigarettes | ” ” | 4 15 2·7 | 4 5 10 |
cavendish or negrohead | ” ” | 4 16 10·5 | 4 7 3 |
cavendish or negrohead manufactured in bond | ” ” | 4 16 3·8 | 4 6 9 |
other manufactured tobacco: | |||
hard pressed tobacco | ” ” | 4 7 10·2 | 3 18 5·5 |
other pipe tobacco | ” ” | 4 13 7·5 | 4 4 2·8 |
other manufactured tobacco | ” ” | 4 14 11·7 | 4 5 7 |
snuff containing more than 13 per cent. by weight of moisture | ” ” | 4 14 7 | 4 5 3 |
snuff containing 13 per cent. or less by weight of moisture | ” ” | 4 16 10·5 | 4 7 3 |
Part III.
Excise.
£ s. d. | ||
Unmanufactured: | ||
containing 10 per cent. or more by weight of moisture | the lb. | 4 3 8 |
containing less than 10 per cent. by weight of moisture | ” ” | 4 13 0 |
Manufactured: | ||
cavendish or negrohead manufactured in bond | ” ” | 4 5 8 |