As Ann Déscrolláil

Help

Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.

[EN]

Uimhir 7 de 1957.


[EN]

AN tACHT d'FHORCHUR DLEACHT, 1957.

[An tiontó oifigiúil.]

ACHT DO DHÉANAMH SOCRUITHE CHUN DLEACHTA CUSTAM, DLEACHTA MÁIL AGUS DLEACHTA STAMPA D'FHORCHUR, D'ATHRÚ AGUS D'FHORCEANNADH LE hORDÚ, AGUS CHUN DLEACHTA CUSTAM D'FHIONRAÍ, AGUS DÍOLÚINE A THABHAIRT INA LEITH, I gCÁSANNA ÁIRITHE. [28 Bealtaine, 1957.] ACHTAÍTEAR AG AN OIREACHTAS MAR LEANAS:— [EN]

Dleachta D'fhorchur, d'athrú agus d'fhorcaannadh.

1.—Féadfaidh an Rialtas le hordú:

[EN]

(a) dleacht chustam de pé méid is cuí leo d'fhorchur, i dteannta nó d'éagmais coinníollacha, tórainneacha, aistarraingtí, liúntas, díolúintí, nó rátaí tosaíochta, agus sin amhail ó aon lá sonraithe, ar aon tsaghas áirithe earraí a honnmhuireofar isteach sa Stát agus, má bhíonn aon dleacht chustam eile inghearrtha ar na hearraí, an dleacht chéadluaite sin d'fhorchur amhlaidh i dteannta nó in ionad na dleachta eile sin;

[EN]

(b) aon dleacht chustam, maidir le hearraí a honnmhuireofar isteach sa Stát, a bheas i bhfeidhm ar dháta an Acht a seo a rith nó a forchuirfear le haon Acht a rithfear nó le haon ordú a déanfar tar éis dáta an Achta seo a rith nó aon choinníoll, tórainn, aistarraing, liúntas, díolúine nó ráta tosaíochta a bheas i bhfeidhm ar dháta an orduithe maidir le haon dleacht den tsórt sin d'fhorceannadh nó d'athrú ar aon mhodh nó slí ar bith agus sin amhail ó aon lá sonraithe;

[EN]

(c) tórainn a chur le haon fhorchur, forceannadh nó athrú den tsórt sin ionas nach mbainfidh sé ach le hearraí a consíníodh ó thíortha áirithe, nó a fásadh, a táirgeadh nó a rinneadh sna tíortha sin;

[EN]

(d) dleacht mháil d'fhorchur, i dteannta nó d'éagmais coinníollacha, tórainneacha, liúntas, díolúintí nó rátaí tosaíochta, ar aon ábhar nó ní áirithe amhail ó aon lá sonraithe agus, chun críche na dleachta, a cheangal go gcaithfear ceadúnas d'fháil chun aon ní áirithe a dhéanamh;

[EN]

(e) aon dleacht mháil a bheas i bhfeidhm ar dháta an Achta seo a rith nó a forchuirfear le haon Acht a rithfear nó le haon ordú a déanfar tar éis dáta an Achta seo a rith, nó aon choinníoll, tórainn, liúntas, díolúine, nó ráta tosaíochta a bheas i bhfeidhm ar dháta an orduithe maidir le haon dleacht den tsórt sin d'fhorceannadh nó d'athrú ar aon mhodh nó slí ar bith agus sin amhail ó aon lá sonraithe;

[EN]

(f) dleacht stampa d'fhorchur, i dteannta nó d'éagmais coinníollacha, tórainneacha, liúntas, díolúintí nó rátaí tosaíochta, ar aon tsaghas áirithe doiciméid nó idirbhirt amhail ó aon lá sonraithe agus, chun críche na dleachta, a cheangal go gcaithfear doiciméad nó foirm áirithe doiciméid d'úsáid i gcás nó i leith aon tsaghas áirithe idirbhirt;

[EN]

(g) aon dleacht stampa a bheas i bhfeidhm ar dháta an Achta seo a rith nó a forchuirfear le haon Acht a rithfear nó le haon ordú a déanfar tar éis dáta an Achta seo a rith, nó aon choinníoll, tórainn, liúntas, díolúine nó ráta tosaíochta a bheas i bhfeidhm ar dháta an orduithe maidir le haon dleacht den tsórt sin d'fhorceannadh nó d'athrú ar aon mhodh nó slí ar bith agus sin amhail ó aon lá sonraithe;

[EN]

(h) feidhm a thabhairt (le modhnú nó gan modhnú), i gcás nó i leith aon dleachta a forchuirfear nó a hathrófar faoin alt seo, d'aon fhoráil reachtúil do rialú bailiú nó forchur pionós maidir le dleachta den tsaghas ar de an dleacht;

[EN]

(i) aon dleacht a forchuirfear nó a hathrófar faoin alt seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim;

[EN]

(j) ordú faoin alt seo a chúlghairm nó a leasú.

[EN]

Eifeacht orduithe faoi alt 1.

2.—(1) Gach ordú faoi alt 1 beidh feidhm reachtúil aige nuair a déanfar é agus, mura ndaingnítear an t-ordú le hAcht ón Oireachtas a rithfear tráth nach déanaí ná deireadh na bliana i ndiaidh na bliana a rinneadh an t-ordú nó más ordú é nach ndéanann ach ordú a rinneadh roimhe sin faoin alt sin a chúlghairm go hiomlán, scoirfidh an t-ordú d'éifeacht reachtúil a bheith aige i gceann na tréimhse sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú sin.

[EN]

(2) Aon ordú faoi alt 1 a scoirfeas d'éifeacht reachtúil a bheith aige mar gheall ar an tréimhse a luaitear i bhfo-alt (1) den alt seo a bheith caite, nó a cúlghairmfear le hordú faoi alt 1, ní féadfar é a bhuanú ná d'athnuachaint le haon ordú eile arna dhéanamh (pé acu roimh an scor sin nó an chúlghairm sin é nó dá éis) faoin alt sin.

[EN]

(3) Más rud é, nuair a déanfar ordú faoi alt 1 nó aon uair ina dhiaidh sin agus sara ndaingnítear an t-ordú le hAcht ón Oireachtas nó sara gcúlghairmtear é nó sara scoire sé d'éifeacht reachtúil a bheith aige, go mbeidh Dáil Éireann ar athló go ceann tréimhse is sia ná deich lá agus más rud é, le linn Dáil Éireann a bheith ar athló amhlaidh, go ndéanfaidh tromlacht comhaltaí Dháil Éireann, trí fhógra i scríbhinn a thabhairt don Cheann Comhairle, a iarraidh go ndéanfaí Dáil Éireann a thoghairm, déanfaidh an Ceann Chomhairle Dáil Éireann a thoghairm chun teacht le chéile lá a ainmneos sé agus nach deireannaí ná lá is fiche tar éis dó an fógra d'fháil ná nach luaithe ná deich lá tar éis an toghairm d'eisiúint.

[EN]

Forála maidir le dleachta faoi réir forál ceadúnúcháin.

3.—(1) Baineann an t-alt seo le haon dleacht chustam a bhfuil foráil ina leith ann chun earraí d'allmhuiriú faoi cheadúnas gan an dleacht d'íoc pé uair is dóigh leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionscail agus Tráchtála nó leis an Aire Talmhaíochta, do réir mar bheas, gur cuí sin.

[EN]

(2) I gcás dleacht lena mbaineann an t-alt seo, más dóigh leis an Aire Airgeadais gurb é leas an phobail go ndéanfaí amhlaidh, féadfaidh sé, le toiliú an Aire eile dá dtagartar i bhfo-alt (1) maidir leis an dleacht sin, aon ní acu seo leanas a dhéanamh le hordú—

[EN]

(a) an dleacht, nó a baint le hearraí de shaghas nó de thuairisc áirithe, d'fhionraí, nó

[EN]

(b) earraí de shaghas nó de thuairisc áirithe a dhíolmhadh ón dleacht.

[EN]

(3) Féadfaidh an tAire Airgeadais, le toiliú aa Aire eile sin mar adúradh, ordú faoin alt seo a chúlghairm nó a leasú le hordú

[EN]

(4) Féadfar ordú faoi fho-alt (2) a dhéanamh gan tórainn maidir le ham nó go ceann tréimhse sonraithe.

[EN]

Orduithe a leagadh faof bhráid Tithe an Oireachtais.

4.—Gach ordú a déanfar faoi alt 3 leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta, agus má dhéanann ceachtar Teach, laistigh den lá agus fiche a shuífeas an Teach sin tar éis an t-ordú a leagadh faoina bhráid, rún a rith ag neamhniú an orduithe beidh an t-ordú ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.

[EN]

Cúlghairm.

5.—Cúlghairmtear leis seo an tAcht chun Diúitéithe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932).

[EN]

Orduithe faoin Acht chun Diúitéithe do Ghearradh go Práinneach, 1932, do leanúint i bhfeidhm.

6.—Gach ordú faoin Acht chun Diúitéthe do Ghearradh go Práinneach, 1932, a bheas i bhfeidhm díreach roimh dháta an Achta seo a rith leanfaidh sé í bhfeidhm d'ainneoin an Achta chéadluaite a chúlghairm agus bainfidh alt 2 leis an ordú amhail mar bhaineas sé le horduithe faoi alt 1.

[EN]

Gearrtheideal.

7.—Féadfar an tAcht d'Fhorchur Dleacht, 1957, a ghairm den Acht seo.

[GA]

harp.jpg


Number 7 of 1957.


[GA]

IMPOSITION OF DUTIES ACT, 1957.


ARRANGEMENT OF SECTIONS

Section

1.

Imposition, variation and termination of duties.

2.

Effect of orders under section 1.

3.

Provisions relating to duties subject to licensing provisions.

4.

Laying of orders before Houses of the Oireachtas.

5.

Repeal.

6.

Continuance of orders under the Emergency Imposition of Duties Act, 1932.

7.

Short title.


Act Referred to

Emergency Imposition of Duties Act, 1932

No. 16 of 1932

harp.jpg


Number 7 of 1957.


IMPOSITION OF DUTIES ACT, 1957.


AN ACT TO PROVIDE FOR THE IMPOSITION, VARIATION AND TERMINATION BY ORDER OF CUSTOMS DUTIES, EXCISE DUTIES AND STAMP DUTIES, AND FOR SUSPENSION OF, AND EXEMPTION FROM, CUSTOMS DUTIES IN CERTAIN CASES. [28th May, 1957.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— [GA]

Imposition, variation and termination of duties.

1.—The Government may by order:

[GA]

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other customs duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty;

[GA]

(b) terminate or vary in any manner or respect whatsoever, and as from any specified day, in regard to goods imported into the State any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;

[GA]

(c) limit any such imposition, termination or variation to goods consigned from or grown, produced, or made in particular countries;

[GA]

(d) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day and, for the purpose of the duty, require the taking out of a licence for the doing of any particular thing;

[GA]

(e) terminate or vary in any manner or respect whatsoever and as from any specified day any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;

[GA]

(f) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, a stamp duty on any particular description of document or transaction as from any specified day and, for the purpose of the duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction;

[GA]

(g) terminate or vary in any manner or respect whatsoever and as from any specified day any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;

[GA]

(h) apply (with or without modification) to or in respect of any duty imposed or varied under this section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which the duty belongs;

[GA]

(i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners;

[GA]

(j) revoke or amend an order under this section.

[GA]

Effect of orders under section 1.

2.—(1) Every order under section 1 shall have statutory effect upon the making thereof and, unless the order either is confirmed by Act of the Oireachtas passed not later than the end of the year following that in which the order is made or is an order merely revoking wholly an order previously made under that section, the order shall cease to have statutory effect at the expiration of that period but without prejudice to the validity of anything previously done thereunder.

[GA]

(2) No order under section 1 which ceases to have statutory effect by reason of the expiration of the period mentioned in subsection (1) of this section or which is revoked by order under section 1 shall be capable of being continued or renewed by any other order made (whether before or after such cesser or revocation) under that section.

[GA]

(3) If when an order under section 1 is made or at any time thereafter and before the order is confirmed by Act of the Oireachtas or is revoked or ceases to have statutory effect Dáil Éireann stands adjourned for a period of more than ten days and if during the adjournment a majority of the members of Dáil Éireann by notice in writing given to the Ceann Comhairle require Dáil Éireann to be summoned, the Ceann Comhairle shall summon Dáil Éireann to meet on a day named by him not being more than twenty-one days after the receipt by him of the notice nor less than ten days after the issue of the summons.

[GA]

Provisions relating to duties subject to licensing provisions.

3.—(1) This section applies to any customs duty in respect of which there is provision for the importation of goods by licence without payment of the duty whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce or the Minister for Agriculture, as the case may be, so thinks proper.

[GA]

(2) In relation to a duty to which this section applies, the Minister for Finance, if he considers it in the public interest so to do, may, with the consent of the other Minister referred to in subsection (1) in relation to that duty, by order—

[GA]

(a) suspend the duty or its application to goods of a particular class or description, or

[GA]

(b) exempt from the duty goods of a particular class or description.

[GA]

[GA]

(3) The Minister for Finance may, with the like consent, by order revoke or amend an order under this section.

(4) An order under subsection (2) may be made without limit as to time or for a specified period.

[GA]

Laying of orders before Houses of the Oireachtas.

4.—Every order under section 3 shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution is passed by either House within the next twenty-one days upon which that House has sat after the order has been laid before it annulling the order, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

[GA]

Repeal.

5.—The Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), is hereby repealed.

[GA]

Continuance of orders under the Emergency Imposition of Duties Act, 1932.

6.—Every order under the Emergency Imposition of Duties Act, 1932, which is in force immediately before the passing of this Act shall continue in force notwithstanding the repeal of the first-mentioned Act and section 2 shall apply to the order as it applies to orders under section 1.

[GA]

Short title.

7.—This Act may be cited as the Imposition of Duties Act, 1957.