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Uimhir 8 de 1956.
AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956.
[An tiontó oifigiúil.]
Mínithe.
1.—(1) San Acht seo—
ciallaíonn “oibríochtaí mianadóireachta láithreacha” oibríochtaí mianadóireachta dá dtáinig, tráth ar bith sa tréimhse bhliana dar chríoch an 5ú lá d'Aibreán, 1956, gur táirgeadh mianraí sceidealta;
ciallaíonn “oibríochtaí mianadóireachta” oibríochtaí mianadóireachta (trí thochailt faoi thalamh nó trí thochailt in uachtar talún) laistigh den Stát, pé acu roimh an Acht seo a rith nó dá éis sin é, sa mhéid go bhfuarthas nó go bhfaightear mianraí sceidealta dá dtoradh agus sa mhéid sin amháin;
ciallaíonn “nua-oibríochtaí mianadóireachta” oibríochtaí mianadóireachta—
(a) nach oibríochtaí mianadóireachta láithreacha, agus
(b) arb í tuairim na gCoimisinéirí Ioncaim, ag féachaint do na himthosca uile (ar a bhféadfar cineál agus méid na n-oibríochtaí d'áireamh agus an áit a bhfuiltear ag gabháil dóibh), gurb oibríochtaí iad atá ar leithligh agus ar deighilt go substaintiúil ó aon oibríochtaí mianadóireachta eile, agus nach é amháin gur leathnú ar na hoibríochtaí sin iad;
ciallaíonn “táirgeadh” táirgeadh i gcainníochtaí réasúnacha tráchtála d'fhonn brabúis a dhéanamh;
ciallaíonn “mianach cáilitheach” mianach sa mhéid go bhfuiltear ag gabháil do nua-oibríochtaí mianadóireachta ann agus sa mhéid sin amháin;
ciallaíonn “mianraí sceidealta” mianraí a sonraítear sa Sceideal a ghabhas leis an Acht seo agus a gheibhtear i bhfoslaigh neamhshreathnaithe de na mianraí sin,
(2) Maidir le haon tuairim ó na Coimisinéirí Ioncaim faoi fho-alt (1) den alt seo, beidh ceart achomhairc chun na gCoimisinéirí Speisialta amhail mar bheadh ceart achomhairc i gcoinne measúnuithe i leith cánach ioncaim, agus beidh feidhm agus éifeacht dá réir sin ag na forála de na hAchta Cánach Ioncaim a bhaineas le hachomhairc.
(3) Féadfaidh an tAire Airgeadais, le hordú, mianraí a gheibhtear i bhfoslaigh neamhshreathnaithe de na mianraí sin a chur leis an Sceideal a ghabhas leis an Acht seo.
(4) Gach ordú a déanfar faoi fho-alt (3) den alt seo, leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá agus fiche a shuífeas Dáil Éireann 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.
Feidhm an Achta seo.
2.—Baineann an tAcht seo leis na brabúis (dá ngairmtear na brabúis feasta san Acht seo) de chuid cuideachtan (dá ngairmtear an chuideachta feasta san Acht seo), a corpraíodh sa Stát agus a chónaíos ann chun críocha cánach ioncaim, a gheofar as oibriú mianaigh cháilithigh (dá ngairmtear an mianach feasta san Acht seo) a dtosnóidh an chuideachta ar thrádáil maidir leis ar lá (dá ngairmtear an lá tosnuithe feasta san Acht seo) laistigh den tréimhse chúig mblian dar tosach an 6ú lá d'Aibreán, 1956.
Brabúis a ríomh le haghaidh measúnuithe i leith cánach ioncaim.
3.—Nuair a bheas méid na mbrabús á ríomh le haghaidh measúnuithe i leith cánach ioncaim—
(a) áireofar oibriú an mhianaigh mar thrádáil ar leith a tionscnadh nó a tosnaíodh ar an lá tosnuithe, agus
(b) measfar gur híocadh aon cháin bhrabús corparáide nach bhfuil, de bhuaidh ailt 6 den Acht seo, iníoctha.
Glan-cháin ioncaim a ríomh.
4.—(1) Faoi réir fo-ailt (2) den alt seo, forléireofar tagairt san Acht seo don ghlan-cháin ioncaim d'aon bhliain mheasúnuithe mar thagairt don cháin ioncaim is inmhuirir ar an gcuideachta don bhliain sin faoi Sceideal D, tar éis gach lamháltas, asbhaint nó fritháireamh a thabhairt atá dlite, i leith na mbrabús a ríomhadh le haghaidh measúnuithe, agus an cháin ioncaim sin dá laghdú méid na cánach ioncaim, arna ríomh do réir an ráta chaighdeánaigh chánach, ar aon íocaíocht is iníoctha ag an gcuideachta as na brabúis a bhfuil teideal ag an gcuideachta, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, é a mhuirearú ar aon duine eile nó é d'asbhaint nó a choinneáil nó a ghlanadh as íocaíocht ar bith le haon duine eile.
(2) I gcás asbhaint a lamháil, nuair a déanfar amach méid na mbrabús a ríomhfar le haghaidh measúnuithe i leith cánach ioncaim faoi Sceideal D, maidir le luach bliantúil aon tailte, tionóntán nó oidhreachtán a measúnaíodh faoi Sceideal A, ansin, chun an ghlan-cháin ioncaim a dhéanamh amach, cuirfear leis an gcáin ioncaim is inmhuirir ar mhéid na mbrabús faoi Sceideal D an méid atá ag an gcáin ioncaim sa mheasúnú (arna laghdú chun críocha bailiúcháin, má laghdaítear) i leith na dtailte, na dtionóntán nó na n-oidhreachtán sin faoi Sceideal A don bhliain mheasúnuithe de bhreis ar cháin ioncaim arna ríomh do réir an ráta chaighdeánaigh chánach ar aon chíos nó íocaíocht bhliantúil atá iníoctha ar na tailte, na tionóntáin nó na hoidhreachtáin sin.
Faoiseamh ó cháin ioncaim.
5.—(1) Ní hiníoctha an ghlan-cháin ioncaim don bhliain mheasúnuithe ina mbeidh an lá tosnuithe (dá ngairmtear an chéad bhliain feasta san Acht seo).
(2) Ní hiníoctha an ghlan-cháin ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an ceathrú bliain feasta san Acht seo den bhliain deiridh dhíobh) díreach i ndiaidh na céad bhliana.
(3) (a) Ní hiníoctha an ghlan-cháin ioncaim don bhliain mheasúnuithe (dá ngairmtear an cúigiú bliain feasta san Acht seo) díreach i ndiaidh na ceathrú bliana, sa mhéid go ngabhann sí thar an suim iomchuí.
(b) I mír (a) den fho-alt seo ciallaíonn “an tsuim iomchuí” leath na suime a bhfuil idir í agus an ghlan-cháin ioncaim don chúigiú bliain an cothrom céanna atá idir an méid lá sa tréimhse dar tosach an lá tosnuithe agus dar críoch an 5ú lá d'Aibreán sa chéad bhliain agus an méid iomlán lá sa chéad bhliain.
(4) (a) Beidh an coinníoll seo a leanas ag gabháil le fo-alt (3) den alt seo, eadhon, i gcás an chuideachta do scór go buan sa chúigiú bliain de bheith ag gabháil d'oibriú an mhianaigh mar thrádáil, ansin,
(i) más ar nó roimh an lá deiridh den tréimhse ocht mí ceathrachad dar tosach an lá tosnuithe a tharlós an scor, ní hiníoctha an ghlan-cháin ioncaim don chúigiú bliain, agus
(ii) más tar éis deireadh na tréimhse sin a tharlós an scor, ní hiníoctha an méid den ghlan-cháin ioncaim don chúigiú bliain a ghabhas thar an suim iomchuí.
(b) I bhfo-mhír (ii) de mhír (a) den fho-alt seo ciallaíonn “an tsuim iomchuí” leath na suime a bhfuil idir í agus an ghlan-cháin ioncaim don chúigiú bliain an cothrom céanna atá idir an méid lá, sa tréimhse dar tosach an lá díreach i ndiaidh an lae dheiridh den tréimhse ocht mí ceathrachad dar tosach an lá tosnuithe agus dar críoch an lá scoir, agus an méid lá sa tréimhse dar tosach an chéad lá den chúigiú bliain agus dar críoch an lá scoir.
(5) Ní hiníoctha leath na glan-chánach ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an t-ochtú bliain feasta san Acht seo don bhliain dheiridh dhíobh) díreach i ndiaidh na cúigiú bliana.
(6) (a) Ní hiníoctha an méid den ghlán-cháin ioncaim, don bhliain mheasúnuithe (dá ngairmtear an naoú bliain feasta san Acht seo) díreach i ndiaidh na hochtú bliana, is comhionann leis an suim iomchuí.
(b) I mír (a) den fho-alt seo ciallaíonn “an tsuim iomchuí” leath na suime a bhfuil idir í agus an ghlan-cháin ioncaim don naoú bliain an cothrom céanna atá idir an méid lá sa tréimhse dar tosach an 6ú lá d'Aibreán sa chéad bhliain agus dar críoch an lá díreach roimh an lá tosnuithe agus an méid iomlán lá sa chéad bhliain.
(7) (a) Beidh an coinníoll seo a leanas ag gabháil le fo-alt (6) den alt seo, eadhon, i gcás an chuideachta do scor go buan sa naoú bliain de bheith ag gabháil d'oibriú an mhianaigh mar thrádáil, ansin—
(i) más ar nó roimh an lá deiridh den tréimhse sé mhí nóchad dar tosach an lá tosnuithe a tharlós an scor, ní hiníoctha leath na glan-chánach ioncaim don naoú bliain, agus
(ii) más tar éis deireadh na tréimhse sin a tharlós an scor, ní hiníoctha an méid den ghlan-cháin ioncaim don naoú bliain is comhionann leis an suim iomchuí.
(b) I bhfo-mhír (ii) de mhír (a) den fho-alt seo ciallaíonn “an tsuim iomchuí” leath na suime a bhfuil idir í agus an ghlan-cháin ioncaim don naoú bliain an cothrom céanna atá idir an méid lá, sa tréimhse dar tosach an 6ú lá d'Aibreán sa naoú bliain agus dar críoch an lá deiridh den tréimhse sé mhí nóchad dar tosach an lá tosnuithe, agus an méid lá sa tréimhse dar tosach an 6ú lá d'Aibreán sa naoú bliain agus dar críoch an dáta scoir.
(8) D'ainneoin aon ní sna fo-ailt sin roimhe seo den alt seo, beidh an cháin ioncaim iomlán le n-íoc ar an méid de na brabúis is comhionann le hiomlán aon íocaíocht, den tsórt dá dtagartar in alt 4 den Acht seo, a íocfas an chuideachta as na brabúis.
Faoiseamh ó cháin bhrabús corparáide.
6.—(1) Ní hiníoctha an méid is inchurtha i leith na mbrabús den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosnós ar an lá tosnuithe nó dá éis sin agus a chríochnós laistigh de thréimhse (dá ngairmtear an chéad téarma feasta san Acht seo) d'ocht mí ceathrachad dar tosach an lá tosnuithe.
(2) Ní hiníoctha leath an mhéid is inchurtha i leith na mbrabús den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosnós tar éis an chéad téarma agus a chríochnós laistigh de thréimhse (dá ngairmtear an dara téarma feasta san Acht seo) d'ocht mí ceathrachad dar tosach an lá díreach i ndiaidh an lae dheiridh den chéad téarma.
(3) Ní hiníoctha an méid is inchurtha i leith na mbrabús den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosnós roimh an lá tosnuithe agus a chríochnós laistigh den chéad téarma.
(4) Ní hiníoctha an méid is inchurtha i leith na mbrabús, agus a bhainfeas leis an gcuid den tréimhse chuntasaíochta a bheas laistigh den chéad téarma, den cháin bhrabús corparáide is inmhuirir ar an gcuideachta do thréimhse chuntasaíochta a thosnós sa chéad téarma agus a chríochnós sa dara téarma, agus ní hiníoctha leath na cánach brabús corparáide is inchurtha i leith na mbrabús agus a bhainfeas leis an gcuid den tréimhse chuntasaíochta a bheas laistigh den dara téarma.
(5) Ní hiníoctha leath an mhéid den cháin bhrabús corparáide is inmhuirir ar an gcuideacha do thréimhse chuntasaíochta a thosnós roimh dheireadh an dara téarma agus a chríochnós i ndiaidh an dara théarma agus is inchurtha i leith na mbrabús agus a bhainfeas leis an gcuid den tréimhse chuntasaíochta a bheas laistigh den dara téarma.
(6) Chun éifeacht a thabhairt d'fho-ailt (4) agus (5) den alt seo, déanfar amach trí chionroinnt an cháin bhrabús corparáide a bhainfeas, de bhuaidh na bhfo-alt sin, leis na coda faoi seach de thréimhse chuntasaíochta a thosnós sa chéad téarma agus a chríochnós sa dara téarma nó, do réir mar bheas, a thosnós roimh dheireadh an dara théarma agus a chríochnós i ndiaidh an dara théarma, agus déanfar gach cionroinnt den tsórt sin do réir faid na gcoda sin faoi seach:
Ar choinníoll, áfach, má scoireann an chuideachta go buan, in aon tréimhse chuntasaíochta den tsórt sin, de bheith ag gabháil d'oibriú an mhianaigh mar thrádáil, ansin, chun go ndéanfar amach na méideanna den cháin bhrabús corparáide sin a bhainfeas leis na coda de thréimhse chuntasaíochta a thosnós sa chéad téarma agus a chríochnós sa dara téarma nó, do réir mar bheas, a bhainfeas leis na coda de thréimhse chuntasaíochta a thosnós roimh dheireadh an dara théarma agus a chríochnós i ndiaidh an dara théarma, áireofar mar thréimhse chuntasaíochta ar leith an chuid den tréimhse chuntasaíochta ó thosach na tréimhse sin go dtí an dáta a scoireadh d'oibriú an mhianaigh mar thrádáil.
Díbhinní.
7.—(1) (a) Chun críocha an ailt seo, beidh feidhm ag alt 13 den Acht Airgid, 1925 (Uimh. 28 de 1925), maidir leis an gcuideachta ionas go dtaispeánfaidh an ráiteas is gá do réir an ailt sin, maidir le gach barántas, seic nó ordú a tharraingeos nó a dhéanfas an chuideachta chun aon díbhinn d'íoc is iníoctha go hiomlán nó go páirteach as na brabúis, i dteannta aon tsonraí is gá a thabhairt, d'éagmais an ailt seo, pé ní acu seo a leanas is gá sa chás—
(i) gur íocaíocht díbhinne as na brabúis iomlán na suime dár tarraingíodh nó dá ndearnadh an barántas, an seic nó an t-ordú, nó
(ii) gur íocaíocht as na brabúis cuid den tsuim sin (a luaitear ar leithligh a méid comhlán roimh aon asbhaint a dhéanamh i leith cánach ioncaim),
agus gairmtear an íocaíocht iomchuí feasta san alt seo den iomlán sin nó den chuid sin.
(b) Taispeánfaidh an ráiteas sin freisin an tréimhse (dá ngairmtear an tréimhse dhíbhinne feasta san alt seo) ar as an mbrabús ina leith a déantar an íocaíocht iomchuí, agus—
(i) más rud é, maidir leis an íocaíocht iomchuí, nach bhfuil an chuideachta, do réir míre (a) d'fho-alt (2) den alt seo, i dteideal cáin ioncaim d'asbhaint, inseofar an ní sin ar leithligh sa ráiteas sin,
(ii) más rud é, maidir le cuid den íocaíocht iomchuí, nach bhfuil an chuideachta, do réir míre (b) d'fho-alt (2) den alt seo, i dteideal cáin ioncaim d'asbhaint, inseofar ar leithligh sa ráiteas sin cad é an chuid í,
(iii) más rud é, maidir leis an íocaíocht iomchuí, go ndéanfar, do réir míre (b) d'fho-alt (2) den alt seo, an méid den cháin ioncaim d'fhéadfadh an chuideachta d'asbhaint ar shlí eile, a laghdú leath an mhéid sin inseofar an ní sin ar leithligh sa ráiteas sin, agus
(iv) más rud é, maidir le cuid den íocaíocht iomchuí, go ndéanfar, do réir míre (b) d'fho-alt (2) den alt seo, an méid den cháin ioncaim d'fhéadfadh an chuideachta d'asbhaint, ar shlí eile, a laghdú leath an mhéid sin, inseofar ar leithligh sa ráiteas sin cad é an chuid é.
(2) (a) Más as na brabúis a híocfar díbhinn go hiomlán nó go páirteach agus, maidir leis an díbhinn sin, gur laistigh den chéad téarma a bheas iomlán na tréimhse díbhinne, beidh an chuideachta i dteideal cáin ioncaim d'asbhaint, do réir Rialach 20 de na Rialacha Ginearálta, den chuid, más aon chuid é, den díbhinn a ghabhas thar an iocaíocht iomchuí, ach ní bheidh an chuideachta i dteideal cáin ioncaim d'asbhaint den íocaíocht iomchuí.
(b) I ngach cás eile ina n-íocfar díbhinn go hiomlán nó go páirteach as na brabúis, beidh an chuideachta i dteideal cáin ioncaim d'asbhaint den díbhinn do réir Rialach 20 de na Rialacha Ginearálta, ar choinníoll, áfach,—
(i) más laistigh den dara téarma a bheas iomlán na tréimhse díbhinne, go ndéanfar an méid den cháin ioncaim d'fhéadfadh an chuideachta d'asbhaint ar shlí eile den íocaíocht iomchuí, faoin Riail sin 20, a laghdú leath an mhéid sin, agus
(ii) mura laistigh den dara téarma a bheas iomlán na tréimhse díbhinne—
(I) go ndéanfar an méid den cháin ioncaim d'fhéadfadh an chuideachta d'asbhaint ar shlí eile, faoin Riail sin 20, d'aon chuid den íocaíocht iomchuí is inchurtha i leith aon choda den tréimhse dhíbhinne a bheas laistigh den dara téarma a laghdú leath an mhéid sin, agus
(II) nach mbeidh an chuideachta i dteideal cáin ioncaim d'asbhaint d'aon chuid den íocaíocht iomchuí is inchurtha i leith aon choda den tréimhse dhíbhinne a bheas laistigh den chéad téarma.
(3) (a) Más as brabúis tréimhse díbhinne a mbeidh a hiomlán laistigh den chéad téarma, a déanfar iomlán na híocaíochta iomchuí, ní háireofar í i ráiteas ioncaim iomláin chun críche aon fhaoisimh nó aisíocaíochta faoi na hAchta Cánach Ioncaim ná chun críche forchánach.
(b) Má bhíonn cuid den íocaíocht iomchuí inchurtha i leith coda de thréimhse díbhinne a bheas laistigh den chéad téarma, ní háireofar an chuid sin den íocaíocht iomchuí i ráiteas ioncaim iomláin chun na gcríocha adúradh.
(c) Más rud é—
(i) gur as brabúis tréimhse díbhinne a mbeidh a hiomlán laistigh den dara téarma a déanfar iomlán na híocaíochta iomchuí, nó
(ii) go mbeidh cuid den íocaíocht iomchuí inchurtha i leith coda de thréimhse dhíbhinne a bheas laistigh den dara téarma,
ansin, d'ainneoin aon ní sna hAchta Cánach Ioncaim—
(I) ní déanfar aon fhaoiseamh ná aisíocaíocht i leith na cánach ioncaim d'fhéadfadh an chuideachta, do réir míre (b) d'fho-alt (2) den alt seo, d'asbhaint den íocaíocht iomchuí nó, do réir mar bheas, den chuid den íocaíocht iomchuí, a lamháil do réir ráta is mó ná an ráta ar dá réir a bheas an chuideachta, ag féachaint don mhír sin, i dteideal cáin ioncaim d'asbhaint den íocaíocht iomchuí nó, do réir mar bheas, den chuid den íocaíocht iomchuí, agus
(II) ní háireofar ach leath na híocaíochta iomchuí nó, do réir mar bheas, na coda den íocaíocht iomchuí, in aon ráiteas ioncaim iomláin chun críche forchánach.
Aisíocaíochtaí.
8.—Aon fhaoiseamh i bhfoirm aisíocaíochta i leith cánach ioncaim a bheas i measúnú faoi Sceideal D nó faoi Sceideal A, agus is measúnú den tsórt dá dtagartar in alt 4 den Acht seo, bhearfar é do réir ráta a déanfar amach tríd an méid is iníoctha, ag féachaint don Acht seo, den ghlan-cháin ioncaim don bhliain mheasúnuithe a roinnt ar mhéid a bhéarfas, ar é a mhuirearú do réir an ráta chaighdeánaigh chánach don bhliain sin, suim is comhionann leis an nglan-cháin ioncaim don bhliain sin.
Srian ghinearálta.
9.—(1) Ní bheidh éifeacht ag an Acht seo chun críocha cánach ioncaim maidir le haon bhliain mheasúnuithe a thosnós tar éis deireadh na naoú bliana, ach ní chuirfidh an fhoráil seo cosc le halt 7 den Acht seo do bhaint le díbhinn a híocfar tar éis deireadh na naoú bliana i gcás iomlán na díbhinne, nó cuid di, d'íoc as brabúis tréimhse a mbeidh a hiomlán, nó cuid di, laistigh den chéad téarma nó den dara téarma.
(2) Ní bheidh éifeacht ag an Acht seo chun críocha cánach brabús corparáide maidir le haon tréimhse chuntasaíochta a thosnós tar éis deireadh an dara théarma.
Eolas a thabhairt.
10.—Féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn, a cheangal ar an gcuideachta pé cuntais agus sonraí eile is riachtanach leis na Coimisinéirí Ioncaim chun críocha an Achta seo a thabhairt dóibh laistigh de pé tréimhse a ordóid, agus má mhainníonn an chuideachta, gan chúis réasúnach, déanamh do réir an fhógra, dlífear pionós nach mó ná céad punt a chur uirthi agus, tar éis breithiúnas a thabhairt i leith an phionóis sin, dlífear pionós eile dá chóimhéid a chur uirthi in aghaidh gach lae a leanfar den mhainneachtaint sin.
Feidhm maidir le mianaigh láithreacha.
11.—(1) San alt seo—
ciallaíonn “mianach láithreach” mianach sa mhéid go bhfuiltear ag gabháil d'oibríochtaí mianadóireachta láithreacha ann agus sa mhéid sin amháin;
ciallaíonn “na blianta measúnuithe iomchuí” na blianta measúnuithe chun críocha cánach ioncaim a thosnós an 6ú lá d'Aibreán, 1956, nó dá éis;
ciallaíonn “na tréimhsí cuntasaíochta iomchuí” na tréimhsí cuntasaíochta, chun críocha cánach brabús corparáide, a thosnós an 6ú lá d'Aibreán, 1956, nó dá éis, agus na coda i ndiaidh an 5ú lá d'Aibreán, 1956, de thréimhsí cuntasaíochta, chun críocha cánach brabús corparáide, a bheas á gcaitheamh an 6ú lá d'Aibreán, 1956.
(2) Faoi réir na bhfo-alt ina dhiaidh seo den alt seo, beidh feidhm, in aghaidh na mblianta measúnuithe iomchuí agus na dtréimhsí cuntasaíochta iomchuí, ag na forála roimhe seo den Acht seo, le haon mhodhnuithe is gá, í gcás brabús (dá ngairmtear na brabúis sin feasta san alt seo) a gheobhas cuideachta (dá ngairmtear an chuideachta bhunaithe feasta san alt seo) a corpraíodh sa Stát roimh an 1ú lá d'Eanáir, 1956, agus a chónaíos ann chun críocha cánach ioncaim, as oibriú mianaigh láithrigh, amhail mar atá feidhm ag na forála sin maidir le brabúis a gheibhtear as oibriú mianaigh cháilithigh, agus chun feidhm a thabhairt do na forála sin in aon chás den tsórt sin—
(a) measfar gurb é an lá a thosnaigh an chuideachta bhunaithe ar bheith ag gabháil d'oibriú an mhianaigh láithrigh mar thrádáil an lá tosnuithe, agus
(b) ríomhfar dliteanas na cuideachtan bunaithe i leith cánach ioncaim do na blianta measúnuithe iomchuí agus i leith cánach brabús corparáide do na tréimhsí cuntasaíochta iomchuí, agus déileálfar leis, amhail is dá mbeadh na forála sin i bhfeidhm an lá a measfar gurb é an lá tosnuithe é agus go mbeadh feidhm acu maidir leis na brabúis sin gach tráth ábhartha go dtí an 5ú lá d'Aibreán, 1956.
(3) Ní oibreoidh aon ní san alt seo chun laghdú a thabhairt ar mhéid na cánach ioncaim is iníoctha ag an gcuideachta bhunaithe d'aon bhliain mheasúnuithe roimh na blianta measúnuithe iomchuí ná ar mhéid na cánach brabús corparáide is iníoctha ag an gcuideachta bhunaithe d'aon tréimhse roimh na tréimhsí cuntasaíochta iomchuí.
(4) (a) Ní bhainfidh alt 7 den Acht seo le haon díbhinn d'íoc an chuideachta bhunaithe as brabúis an mhianaigh láithrigh agus ar tréimhse roimh an 6ú lá d'Aibreán, 1956, an tréimhse dhíbhinne ina leith agus, i gcás aon díbhinne den tsórt sin arb é a bheas sa tréimhse dhíbhinne ina leith cuid de thréimhse roimh an 6ú lá d'Aibreán, 1956, agus cuid tar éis an 5ú lá d'Aibreán, 1956, ní bheidh feidhm ag an alt sin maidir leis an gcuid den díbhinn is inchurtha i leith na coda den tréimhse dhíbhinne roimh an 6ú lá d'Aibreán, 1956, ach ní dhéanann na forála sin roimhe seo den mhír seo dochar do theideal na cuideachtan bunaithe chun cáin ioncaim d'asbhaint d'aon díbhinn den tsórt sin nó d'aon chuid den tsórt sin de dhíbhinn.
(b) I mír (a) den fho-alt seo ciallaíonn “tréimhse dhíbhinne” an tréimhse a n-íoctar díbhinn as brabúis ina leith.
(5) Déanfar an chionroinnt is gá chun éifeacht a thabhairt don alt seo maidir le cáin bhrabús corparáide i gcás tréimhsí cuntasaíochta a thosnós roimh an 6ú lá d'Aibreán, 1956, agus a chríochnós an lá sin nó dá éis, agus is do réir faid, faoi seach, na coda den tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1956, agus na coda di tar éis an 5ú lá d'Aibreán, 1956, a déanfar aon chionroinnt den tsórt sin.
Athrú cuideachtan.
12.—(1) San alt seo ciallaíonn “mianach” mianach—
(a) is mianach cáilitheach, nó
(b) is mianach láithreach do réir bhrí ailt 11 den Acht seo.
(2) Más rud é—
(a) go scoirfidh cuideachta (dá ngairmtear an chuideachta bhunaidh feasta san alt seo) tar éis an 5ú lá d'Aibreán. 1956, de bheith ag gabháil d'oibriú mianaigh, mar thrádáil, a raibh feidhm ag an Acht seo, díreach roimh an dáta scoir, maidir lena bhrabúis, agus
(b) go dtosnóidh cuideachta eile (dá ngairmtear an athchuideachta feasta san alt seo) ina dhiaidh sin ar bheith ag gabháil do thrádáil den tsórt sin maidir leis an mianach,
bhéarfar faoiseamh don ath-chuideachta, má corpraíodh sa Stát í agus má chónaíonn sí ann chun críocha cánach ioncaim, ó íoc a glan-chánach ioncaim agus na cánach brabús corparáide is inchurtha i leith a brabús as an trádáil sin, sa mhéid céanna (agus sa mhéid sin amháin), agus do na blianta agus na tréimhsí céanna (agus do na blianta agus na tréimhsí sin amháin), ba chuí dá mba nár scoir an chuideachta bhunaidh de bheith ag gabháil don trádáil sin agus gur ar an gcuideachta bhunaidh a bhí an ghlan-cháin ioncaim agus an cháin bhrabús corparáide sin inmhuirir, in ionad iad a bheith inmhuirir ar an ath-chuideachta, agus beidh feidhm, chun críocha an ailt seo, ag forála an Achta seo, le haon mhodhnuithe is gá.
Gearrtheideal agus forleiriú.
13.—(1) Féadfar an tAcht Airgeadais (Brabúis Mhianach Áirithe) (Faoiseamh Sealadach ó Chánachas), 1956, a ghairm den Acht seo.
(2) Léifear agus forléireofar an tAcht seo, a mhéid a bhaineas sé le cáin ioncaim, i dteannta na nAcht Cánach Ioncaim agus, a mhéid a bhaineas sé le cáin bhrabús corparáide, léifear agus forléireofar é i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin ina dhiaidh sin.
AN SCEIDEAL.
Mianrai Sceidealta.
Rubháid baire. | |
Féalspar. | |
Marmar ballach. | |
Grianchloch. | |
Cloch shiabúin. | |
Miana copair. | |
Miana óir. | |
Miana iarainn. | |
Miana luaidhe. | |
Miana maingnéise. | |
Miana moluibdín. | |
Miana airgid. | |
Miana ruibhe. | |
Miana sionca. |
Number 8 of 1956.
FINANCE (PROFITS OF CERTAIN MINES) (TEMPORARY RELIEF FROM TAXATION) ACT, 1956.
ARRANGEMENT OF SECTIONS
Section | |
Computation of profits for purpose of assessment to income tax. | |
Sheduled Minerals.
Act Referred to | |
No. 28 of 1925 | |
Number 8 of 1956.
FINANCE (PROFITS OF CERTAIN MINES) (TEMPORARY RELIEF FROM TAXATION) ACT, 1956.
Definitions.
1.—(1) In this Act—
“existing mining operations” means mining operations which, at any time during the period of one year ending on the 5th day of April, 1956, have resulted in the production of scheduled minerals;
“mining operations” means mining operations (by underground or open-cast excavation) within the State, whether before or after the passing of this Act, but only in so far as scheduled minerals have been or are obtained thereby;
“new mining operations” means mining operations which—
(a) are not existing mining operations, and
(b) are, in the opinion of the Revenue Commissioners, having regard to all the circumstances (which may include the nature and magnitude of the operations and the place where they are carried on), substantially distinct and separate from, and not merely an extension of, any other mining operations;
“production” means production in reasonable commercial quantities with a view to the realisation of profits;
“qualifying mine” means a mine in so far only as new mining operations are carried on therein;
“scheduled minerals” means minerals specified in the Schedule to this Act occurring in non-bedded deposits of such minerals.
(2) As respects any opinion of the Revenue Commissioners under subsection (1) of this section, an appeal to the Special Commissioners shall lie 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.
(3) The Minister for Finance may by order add minerals occurring in non-bedded deposits of such minerals to the Schedule to this Act.
(4) Every order made under subsection (3) of this section shall be laid before Dáil Éireann as soon as may be after it is made and if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly.
Application of this Act.
2.—This Act applies to the profits (hereinafter in this Act referred to as the profits) of a company (hereinafter in this Act referred to as the company), incorporated in the State and resident therein for the purposes of income tax, derived from the working of a qualifying mine (hereinafter in this Act referred to as the mine) in relation to which the company commences to trade on a day (hereinafter in this Act referred to as the commencement day) within the period of five years beginning on the 6th day of April, 1956.
Computation of profits for purpose of assessment to income tax.
3.—In computing the amount of the profits for the purpose of assessment to income tax—
(a) the working of the mine shall be treated as a separate trade set up or commenced on the commencement day, and
(b) any corporation profits tax which, by virtue of section 6 of this Act, is not payable, shall be deemed to have been paid.
Computation of net income tax.
4.—(1) Subject to subsection (2) of this section, a reference in this Act to the net income tax for any year of assessment shall be construed as a reference to the income tax chargeable on the company for the year under Schedule D, after all allowances, deductions or set-offs due have been granted, in respect of the profits computed for the purpose of assessment, that income tax being diminished by income tax, computed at the standard rate of tax, on the amount of any payment payable by the company out of the profits, which, otherwise than under Rule 20 of the General Rules, the company is entitled to charge against any other person or to deduct, retain or satisfy out of any payment to any other person.
(2) Where a deduction is allowed, in arriving at the amount of the profits computed for the purpose of assessment to income tax under Schedule D, on account of the annual value of any lands, tenements or hereditaments assessed under Schedule A, there shall, for the purpose of arriving at the net income tax, be added, to the income tax chargeable on the amount of the profits under Schedule D, the excess of the income tax contained in the assessment (as reduced for the purposes of collection, if it is so reduced) in respect of the said lands, tenements or hereditaments under Schedule A for the year of assessment over income tax computed at the standard rate of tax on any rent or annual payment to which the said lands, tenements or hereditaments are subject.
Relief from income tax.
5.—(1) The net income tax, for the year of assessment within which falls the commencement day (hereinafter in this Act referred to as the first year), shall not be payable.
(2) The net income tax, for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the fourth year) next following the first year, shall not be payable.
(3) (a) The net income tax, for the year of assessment (hereinafter in this Act referred to as the fifth year) next following the fourth year, to the extent to which it exceeds the appropriate sum, shall not be payable.
(b) In paragraph (a) of this subsection “the appropriate sum” means one-half of the sum which bears the same proportion to the net income tax for the fifth year as the number of days in the period beginning on the commencement day and ending on the 5th day of April in the first year bears to the total number of days in the first year.
(4) (a) Subsection (3) of this section shall be subject to the proviso that, where the company ceases permanently within the fifth year to carry on the trade of working the mine, then—
(i) if the cessation occurs before or on the last day of the period of forty-eight months beginning on the commencement day, the net income tax for the fifth year shall not be payable, and
(ii) if the cessation occurs after the expiration of that period, so much of the net income tax for the fifth year as exceeds the appropriate sum shall not be payable.
(b) In subparagraph (ii) of paragraph (a) of this subsection “the appropriate sum” means one-half of the sum which bears the same proportion to the net income tax for the fifth year as the number of days, in the period beginning on the day next following the last day of the period of forty-eight months which begins on the commencement day and ending on the day of the cessation, bears to the number of days in the period beginning on the first day of the fifth year and ending on the day of the cessation.
(5) One-half of the net income tax for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the eighth year) next following the fifth year shall not be payable.
(6) (a) So much of the net income tax, for the year of assessment (hereinafter in this Act referred to as the ninth year) next following the eighth year, as is equal to the appropriate sum shall not be payable.
(b) In paragraph (a) of this subsection “the appropriate sum” means one-half of the sum which bears the same proportion to the net income tax for the ninth year as the number of days in the period beginning on the 6th day of April in the first year and ending on the day immediately preceding the commencement day bears to the total number of days in the first year.
(7) (a) Subsection (6) of this section shall be subject to the proviso that, where the company ceases permanently within the ninth year to carry on the trade of working the mine, then—
(i) if the cessation occurs before or on the last day of the period of ninety-six months beginning on the commencement day, one-half of the net income tax for the ninth year shall not be payable, and
(ii) if the cessation occurs after the expiration of that period, so much of the net income tax for the ninth year as is equal to the appropriate sum shall not be payable.
(b) In subparagraph (ii) of paragraph (a) of this subsection “the appropriate sum” means one-half of the sum which bears the same proportion to the net income tax for the ninth year as the number of days, in the period beginning on the 6th day of April in the ninth year and ending on the last day of the period of ninety-six months beginning on the commencement day, bears to the number of days in the period beginning on the 6th day of April in the ninth year and ending on the date of the cessation.
(8) The income tax on so much of the amount of the profits, as is equal to the total amount of any such payments by the company out of the profits as are referred to in section 4 of this Act, shall, notwithstanding anything contained in the foregoing subsections of this section, be payable in full.
Relief from corporation profits tax.
6.—(1) So much of the corporation profits tax chargeable on the company for an accounting period beginning on or after the commencement day and ending within a period (hereinafter in this Act referred to as the first term) of forty-eight months beginning on the commencement day as is referable to the profits shall not be payable.
(2) One-half of so much of the corporation profits tax chargeable on the company for an accounting period beginning after the first term and ending within a period (hereinafter in this Act referred to as the second term) of forty-eight months beginning on the day next following the last day of the first term as is referable to the profits shall not be payable.
(3) So much, as is referable to the profits, of the corporation profits tax chargeable on the company for an accounting period beginning before the commencement day and ending within the first term shall not be payable.
(4) So much of the corporation profits tax chargeable on the company for an accounting period beginning within the first term and ending within the second term as is referable to the profits and is attributable to the part of the accounting period falling within the first term shall not be payable, and one-half of the corporation profits tax which is referable to the profits and is attributable to the part of the accounting period falling within the second term shall not be payable.
(5) One-half of so much of the corporation profits tax chargeable on the company for an accounting period beginning before the end of the second term and ending after the second term as is referable to the profits and is attributable to the part of the accounting period falling within the second term shall not be payable.
(6) For the purpose of giving effect to subsections (4) and (5) of this section, the corporation profits tax attributable, by virtue of those subsections, to the respective parts of an accounting period beginning within the first term and ending within the second term or, as the case may be, beginning before the end of the second term and ending after the second term, shall be ascertained by apportionment, and every such apportionment shall be made by reference to the respective lengths of the said parts:
Provided, however, that, if the company has ceased permanently during any such accounting period to carry on the trade of working the mine, then, for the purpose of ascertaining the amounts of the said corporation profits tax which are attributable to the parts of an accounting period beginning within the first term and ending within the second term or, as the case may be, to the parts of an accounting period beginning before the end of the second term and ending after the second term, the portion of the accounting period from the beginning thereof up to the date of cessation of the trade of working the mine shall be taken as a separate accounting period.
Dividends.
7.—(1) (a) For the purposes of this section, section 13 of the Finance Act, 1925 (No. 28 of 1925), shall apply to the company so that the statement required by that section shall, in relation to every warrant, cheque or order drawn or made by the company for the payment of any dividend payable wholly or in part out of the profits, show, in addition to any particulars required to be given apart from this section, either (as the case may require)—
(i) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend of the profits, or
(ii) that a part (the gross amount of which, before any deduction in respect of income tax, is separately stated) of such sum is a payment out of the profits,
and such whole or such part is hereinafter in this section referred to as the relevant payment.
(b) The said statement shall also show the period (hereinafter in this section referred to as the dividend period) out of the profit of which the relevant payment is made and—
(i) where, as respects the relevant payment, the company is, in accordance with paragraph (a) of subsection (2) of this section, not entitled to deduct income tax, that fact shall be separately indicated in the said statement,
(ii) where, as respects part of the relevant payment, the company is, in accordance with paragraph (b) of subsection (2) of this section, not entitled to deduct income tax, that part shall be separately indicated in the said statement,
(iii) where, as respects the relevant payment, the amount of the income tax which the company would otherwise be entitled to deduct is, in accordance with paragraph (b) of subsection (2) of this section, reduced by one-half of such amount, that fact shall be separately indicated in the said statement, and
(iv) where, as respects part of the relevant payment, the amount of the income tax which the company would otherwise be entitled to deduct is. in accordance with paragraph (b) of subsection (2) of this section, reduced by one-half of such amount, that part shall be separately indicated in the said statement.
(2) (a) Where a dividend is paid wholly or in part out of the profits and, as respects such dividend, the dividend period is wholly within the first term, the company shall be entitled to deduct income tax in accordance with Rule 20 of the General Rules from such part, if any, of the dividend as exceeds the relevant payment, but shall not be entitled to deduct income tax from the relevant payment.
(b) In every other case in which a dividend is paid wholly or in part out of the profits, the company shall be entitled to deduct income tax from the dividend in accordance with Rule 20 of the General Rules, provided, however, that—
(i) where the dividend period is wholly within the second term, the amount of the income tax which the company would otherwise be entitled to deduct from the relevant payment under the said Rule 20 shall be reduced by one-half of such amount, and
(ii) where the dividend period is not wholly within the second term—
(I) the amount of the income tax which the company would otherwise be entitled under the said Rule 20 to deduct from any part of the relevant payment which is referable to any part of the dividend period within the second term shall be reduced by one-half of such amount, and
(II) the company shall not be entitled to deduct income tax from any part of the relevant payment which is referable to any part of the dividend period within the first term.
(3) (a) Where the relevant payment is made wholly out of the profits of a dividend period wholly within the first term, it shall not be included in a statement of total income for the purpose of any relief or repayment under the Income Tax Acts or for the purpose of sur-tax.
(b) Where part of the relevant payment is referable to a part of a dividend period within the first term, that part of the relevant payment shall not be included in a statement of total income for the purposes aforesaid.
(c) Where—
(i) the relevant payment is made wholly out of the profits of a dividend period wholly within the second term; or
(ii) part of the relevant payment is referable to a part of a dividend period within the second term,
then, notwithstanding anything contained in the Income Tax Acts—
(I) no relief or repayment in respect of the income tax, which in accordance with paragraph (b) of subsection (2) of this section the company is entitled to deduct from the relevant payment or, as the case may be, the part of the relevant payment, shall be allowed at a rate greater than the rate at which, having regard to that paragraph, the company is entitled to deduct income tax from the relevant payment or, as the case may be, the part of the relevant payment, and
(II) the relevant payment or, as the case may be, the part of the relevant payment shall be included in any statement of total income for the purpose of sur-tax to the extent only of one-half thereof.
Repayments.
8.—Any relief by way of repayment in respect of income tax contained in an assessment under Schedule D or under Schedule A, being an assessment such as is referred to in section 4 of this Act, shall be given at a rate to be ascertained by dividing so much of the net income tax for the year of assessment as, having regard to this Act, is payable, by an amount which, when charged at the standard rate of tax for the year, produces a sum equal to the net income tax for the year.
General restriction.
9.—(1) This Act shall not have effect for the purposes of income tax in relation to any year of assessment beginning after the expiration of the ninth year, but this provision shall not prevent section 7 of this Act from applying to a dividend paid after the expiration of the ninth year in a case in which the whole or part of the dividend is paid out of the profits of a period wholly or partly within the first term or the second term.
(2) This Act shall not have effect for the purposes of corporation profits tax in relation to any accounting period beginning after the expiration of the second term.
Furnishing of information.
10.—The Revenue Commissioners may by notice in writing require the company to furnish them, within such time as they may direct, with such accounts and other particulars as the Revenue Commissioners think necessary for the purposes of this Act, and if the company, without reasonable excuse, fails to comply with the notice, it shall be liable to a penalty not exceeding one hundred pounds and, after judgment has been given for that penalty, to a further penalty of the like amount for each day during which that failure continues.
Application to existing mines.
11.—(1) In this section—
“existing mine” means a mine in so far only as existing mining operations are carried on therein;
“the relevant years of assessment” means the years of assessment for the purposes of income tax beginning on or after the 6th day of April, 1956;
“the relevant accounting periods” means the accounting periods, for the purposes of corporation profits tax, beginning on or after the 6th day of April, 1956, and the parts subsequent to the 5th day of April, 1956, of accounting periods, for the purposes of corporation profits tax, current on the 6th day of April, 1956.
(2) Subject to the subsequent subsections of this section, for the relevant years of assessment and for the relevant accounting periods the foregoing provisions of this Act shall, with any necessary modifications, apply in the case of profits (hereinafter in this section referred to as the said profits) derived by a company (hereinafter in this section referred to as the established company), incorporated in the State prior to the 1st day of January, 1956, and resident therein for the purposes of income tax, from the working of an existing mine, as those provisions apply to profits derived from the working of a qualifying mine, and for the purpose of applying those provisions in any such case—
(a) the day on which the established company commenced to carry on the trade of working the existing mine shall be taken to be the commencement day, and
(b) the liability of the established company to income tax for the relevant years of assessment and to corporation profits tax for the relevant accounting periods shall be computed and dealt with as if those provisions had been in force on the day so taken and had been applicable to the said profits at all material times up to the 5th day of April, 1956.
(3) Nothing in this section shall operate to reduce the amount of income tax payable by the established company for any year of assessment prior to the relevant years of assessment or to reduce the amount of corporation profits tax payable by the established company for any period prior to the relevant accounting periods.
(4) (a) There shall be excluded from the application of section 7 of this Act any dividend paid by the established company out of profits of the existing mine as respects which the dividend period is a period prior to the 6th day of April, 1956, and, in the case of any such dividend as respects which the dividend period consists of a part prior to the 6th day of April, 1956, and a part subsequent to the 5th day of April, 1956, there shall be excluded from the application of that section such part of the dividend as is referable to the part of the dividend period prior to the 6th day of April, 1956, but the foregoing provisions of this paragraph are without prejudice to the entitlement of the established company to deduct income tax from any such dividend or any such part of a dividend.
(b) In paragraph (a) of this subsection “dividend period” means the period out of profits of which a dividend is paid.
(5) The necessary apportionments shall be made for the purpose of giving effect to this section as respects corporation profits tax in the case of accounting periods beginning before the 6th day of April, 1956, and ending on or after that day, and any such apportionment shall be made in proportion to the respective lengths of the part of the accounting period prior to the 6th day of April, 1956, and the part thereof subsequent to the 5th day of April, 1956.
Change of company.
12.—(1) In this section “mine” means a mine which is—
(a) a qualifying mine, or
(b) an existing mine within the meaning of section 11 of this Act.
(2) Where—
(a) a company (hereinafter in this section referred to as the original company) ceases after the 5th day of April, 1956, to carry on the trade of working a mine to profits of which this Act had applied immediately prior to the date of cessation, and
(b) another company (hereinafter in this section referred to as the later company) subsequently commences to carry on such a trade in relation to the mine,
the later company, if it is incorporated in the State and resident therein for the purposes of income tax, shall be given relief, from the payment of its net income tax and of the corporation profits tax referable to its profits from the said trade, to the same extent (but only to the same extent), and for the same years and periods (but only for the same years and periods), as would have been proper if the original company had not ceased to carry on the said trade and if the said net income tax and corporation profits tax, instead of being chargeable on the later company, were chargeable on the original company, and the provisions of this Act shall, for the purposes of this section, apply with any necessary modifications.
Short title and construction.
13.—(1) This Act may be cited as the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.
(2) This Act shall, so far as it relates to income tax, be read and construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
SCHEDULE.
Scheduled Minerals.
Barytes. |
Felspar. |
Serpentinous marble. |
Quartz rock. |
Soapstone. |
Ores of copper. |
Ores of gold. |
Ores of iron. |
Ores of lead. |
Ores of manganese. |
Ores of molybdenum. |
Ores of silver. |
Ores of sulphur. |
Ores of zinc. |