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Uimhir 4 de 1965.
AN tACHT PRÍOMH-CHISTE, 1965
[An tiontú oifigiúil.]
£23,188,684 a eisiúint as an bPríomh-Chiste i gcóir seirbhíse na bliana dar críoch 31 Márta, 1965.
1.—Féadfaidh an tAire Airgeadais suim Trí Mhilliún is Fiche, Céad Ochtó is Ocht Míle, Sé Chéad Ochtó is Ceithre Phunt a eisiúint as an bPríomh-Chiste agus í a chur chun slánaithe an tsoláthair a deonaíodh i gcóir seirbhíse na bliana dar críoch an t-aonú lá is tríocha de Mhárta míle naoi gcéad seasca a cúig.
£75,292,400 a eisiúint as an bPríomh-Ciste i gcóir seirbhíse na bliana dar críoch 31 Márta, 1966.
2.—Féadfaidh an tAire Airgeadais suim Seachtó is Cúig Mhilliún, Dhá Chéad Nócha is Dhá Mhíle, Ceithre Chéad Punt a eisiúint as an bPríomh-Chiste agus í a chur chun slánaithe an tsoláthair a deonaíodh i gcóir seirbhíse na bliana dar críoch an t-aonú lá is tríocha de Mhárta míle naoi gcéad seasca a sé.
Cumhacht don Aire Airgeadais chun suim nach mó ná £98,481,084 a fháil ar iasacht.
3.—(1) Féadfaidh an tAire Airgeadais aon suim nó suimeanna nach mó san iomlán ná Nócha is Ocht Milliún, Ceithre Chéad Ochtó is Aon Mhíle, Ochtó is Ceithre Phunt a fháil ar iasacht ó dhuine ar bith agus, chun an céanna a fháil ar iasacht, féadfaidh an tAire Airgeadais urrúis ar bith a bhunú agus a eisiúint agus iad faoi cibé ráta úis agus faoi réir cibé coinníollacha i dtaobh aisíoca nó fuascailte nó eile is cuí leis.
(2) Is ar an bPríomh-chiste nó a thoradh fáis a mhuirearófar príomhshuim agus ús aon urrús a eiseofar faoin alt seo agus na costais faoina rachfar i ndáil leis na hurrúis sin a eisiúint.
(3) Aon airgead a chruinneofar trí urrúis a eiseofar faoin alt seo, cuirfear chun creidmheasa do chuntas an Státchiste é agus beidh sé ina chuid den Phríomh-Chiste agus beidh sé ar fáil in aon slí ina mbeidh an Príomh-Chiste ar fáil.
Urrúis neamhúsmhara.
4.—(1) Féadfaidh an tAire Airgeadais, chun críche aon iasachta a údaraítear dó a fháil le haon Acht nó faoi, urrúis neamhúsmhara a bhunú agus a eisiúint agus iad faoi réir cibé coinníollacha i dtaobh fuascailte nó eile is cuí leis, lena n-áirítear coinníollacha lena ndéanfar foráil chun cionúireacht shonraithe de na hurrúis a fhuascailt trí tharraingtí tréimhsiúla.
(2) Díolmhófar ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrabús corparáide an bhreis a bheidh ag an méid a gheofar nuair a fhuasclófar aonad urrús faoin alt seo ar an méid a íocadh as an aonad ar é a eisiúint, ach amháin i gcás ina mbeidh an bhreis le cur sa chuntas agus brabúis trádála á ríomh chun críocha cánachais.
(3) Féadfaidh an tAire Airgeadais rialacháin a dhéanamh chun urrúis faoin alt seo, agus tarraingtí lena bhfuascailt, a rialú.
(4) Is ar an bPríomh-Chiste nó a thoradh fáis a mhuirearófar na méideanna is gá chun urrúis a fhuascailt faoin alt seo agus na caiteachais faoina rachfar i ndáil lena n-eisiúint.
(5) Aon airgead a chruinneofar trí urrúis faoin alt seo cuirfear chun creidmheasa an Státchiste é agus beidh sé ina chuid den Phríomh-Chiste agus beidh sé ar fáil in aon slí ina mbeidh an Príomh-Chiste ar fáil.
(6) Aon chostais faoina rachfar i ndáil le bainistí urrús faoin alt seo ríomhfar iad i cibé slí a chinnfidh an tAire Airgeadais agus íocfar iad as airgead a sholáthróidh an tOireachtas.
Gearrtheideal.
5.—Féadfar an tAcht Príomh-Chiste, 1965, a ghairm den Acht seo.
Number 4 of 1965.
CENTRAL FUND ACT, 1965
ARRANGEMENT OF SECTIONS
Number 4 of 1965.
CENTRAL FUND ACT, 1965
Issue of £23,188,684 out of the Central Fund for the service of the year ending 31st March, 1965.
1.—The Minister for Finance may issue out of the Central Fund and apply towards making good the supply granted for the service of the year ending on the thirty-first day of March one thousand nine hundred and sixty-five, the sum of Twenty-three Million One Hundred and Eighty-eight Thousand Six Hundred and Eighty-four Pounds.
Issue of £75,292,400 out of the Central Fund for the service of the year ending 31st March, 1966.
2.—The Minister for Finance may issue out of the Central Fund and apply towards making good the supply granted for the service of the year ending on the thirty-first day of March one thousand nine hundred and sixty-six, the sum of Seventy-five Million Two Hundred and Ninety-two Thousand Four Hundred Pounds.
Power of Minister for Finance to borrow up to £98,481,084.
3.—(1) The Minister for Finance may borrow from any person any sum or sums not exceeding in the whole Ninety-eight Million Four Hundred and Eighty-one Thousand and Eighty-four Pounds and for the purpose of such borrowing the Minister for Finance may create and issue any securities bearing such rate of interest and subject to such conditions as to repayment, redemption or otherwise as he thinks fit.
(2) The principal and interest of any securities issued under this section and the expenses incurred in connection with the issue of such securities shall be charged on the Central Fund or the growing produce thereof.
(3) Any money raised by securities issued under this section shall be placed to the credit of the account of the Exchequer and shall form part of the Central Fund and be available in any manner in which such Fund is available.
Non-interest-bearing securities.
4.—(1) The Minister for Finance, for the purpose of any borrowing which he is authorised by or under any Act to effect, may create and issue non-interest-bearing securities which shall be subject to such conditions as to redemption or otherwise as he thinks fit, including conditions providing for redemptions of a stated proportion of the securities by means of periodical drawings.
(2) The excess of the amount received on the redemption of a unit of securities under this section 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 surtax) and corporation profits tax.
(3) The Minister for Finance may make regulations governing securities under this section and drawings for their redemption.
(4) The amounts required for the redemption of securities under this section and the expenses incurred in connection with their issue shall be charged on the Central Fund or the growing produce thereof.
(5) Any moneys raised by securities under this section shall be placed to the credit of the Exchequer and shall form part of the Central Fund and be available in any manner in which such Fund is available.
(6) Any expenses incurred in connection with the management of securities under this section shall be calculated in such manner as may be determined by the Minister for Finance and shall be defrayed out of moneys provided by the Oireachtas.
Short title.
5.—This Act may be cited as the Central Fund Act, 1965.