As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 10 of 1989
FINANCE ACT, 1989
ARRANGEMENT OF SECTIONS
Income Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Chapter II
Income Tax, Corporation Tax and Capital Gains Tax
Chapter III
Corporation Tax
Chapter IV
Capital Gains Tax
Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. | |
Customs and Excise
Imposition of duty on registration of clubs and cesser of club duty. | |
Repeal and amendment of provisions relating to refreshment house licences. | |
Value-Added Tax
Amendment of section 5 (supply of services) of Principal Act. | |
Amendment of section 8 (accountable persons) of Principal Act. | |
Amendment of section 19 (tax due and payable) of Principal Act. | |
Stamp Duties
Capital Acquisitions Tax
General
Arrangements with regard to Returns and Assessments
Miscellaneous
Anti-Avoidance
Amendment of section 33 (connected persons) of Capital Gains Tax Act, 1975. | |
Miscellaneous
Charging of expenses incurred in connection with management of prize bonds. | |
Securities of Radio Telefís Éireann and Industrial Credit Corporation p.l.c. | |
Accounting for and Payment of Tax Deducted from Relevant Payments and Undistributed Relevant Income
Rates of Excise Duty on Spirits
Rates of Excise Duty on Wine and Made Wine
Rates of Excise Duty on Cider and Perry
Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Certain Licences
Intoxicating Liquor Licences
Firearm Certificates
Gaming Licences
Other Licences
Repeal of Provisions relating to Hawkers' Licences
Repeal of Provisions relating to Refreshment House Licences
Acts Referred to | |
Adoption Acts, 1952 to 1974 | |
Adoption Acts, 1952 to 1988 | |
1976, No. 8 | |
1975, No. 20 | |
1971, No. 24 | |
1963, No. 33 | |
1976, No. 7 | |
Customs and Inland Revenue Act, 1881 | 44 & 45 Vict., c. 12 |
Customs, Inland Revenue, and Savings Banks Act, 1877 | 40 & 41 Vict., c. 13 |
1947, No. 5 | |
1972, No. 27 | |
Finance (1909-10) Act, 1910 | 10 Edw. 7 & 1 Geo. 5, c. 8 |
Finance Act, 1919 | 9 & 10 Geo. 5, c. 32 |
1925, No. 28 | |
1926, No. 35 | |
1929, No. 32 | |
1930, No. 20 | |
1931, No. 31 | |
1938, No. 25 | |
1940, No. 14 | |
1943, No. 16 | |
1946, No. 15 | |
1950, No. 18 | |
1956, No. 22 | |
1958, No. 25 | |
1960, No. 19 | |
1961, No. 23 | |
1964, No. 15 | |
1965, No. 22 | |
1968, No. 33 | |
1969, No. 21 | |
1970, No. 14 | |
1971, No. 23 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1981, No. 28 | |
1982, No. 14 | |
1983, No. 15 | |
1984, No. 9 | |
1985, No. 10 | |
1986, No. 13 | |
1987, No. 10 | |
1988, No. 12 | |
1952, No. 24 | |
1977, No. 32 | |
1956, No. 47 | |
Forgery Act, 1913 | 3 & 4 Geo. 5, c. 27 |
1956, No. 2 | |
1966, No. 21 | |
1967, No. 6 | |
1986, No. 9 | |
Inland Revenue Act, 1880 | 43 & 44 Vict., c. 20 |
1927, No. 15 | |
1962, No. 21 | |
1924, No. 62 | |
1978, No. 16 | |
1978, No. 4 | |
1955, No. 29 | |
1983, No. 24 | |
1935, No. 2 | |
Refreshment Houses (Ireland) Act, 1860 | 23 & 24 Vict., c. 107 |
Registration of Clubs (Ireland) Act, 1904 | 4 Edw. 7, c. 9 |
Stamp Act, 1891 | 54 & 55 Vict., c. 39 |
Stamp Duties Management Act, 1891 | 54 & 55 Vict., c. 38 |
Succession Duty Act, 1853 | 16 & 17 Vict., c. 51 |
Tourist Traffic Acts, 1939 to 1987 | |
1972, No. 17 | |
1972, No. 22 | |
1978, No. 34 | |
Number 10 of 1989
FINANCE ACT, 1989
PART I
Income Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1989-90 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in section 1, by the substitution of the following subsections for subsection (2):
“(2) In this section ‘the specified amount’ means, subject to subsection (3)—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £6,000, and
(b) in any other case, £3,000.
(3) (a) For the purposes of this section and section 2, where a claimant proves that he has living, at any time during a year of assessment, any qualifying child, then subject to subsection (4), the specified amount (within the meaning of this section or section 2, as the case may be) shall be increased, for that year of assessment, by £200 in respect of each such child.
(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 2 shall be determined on the same basis as it would be for the purposes of Section 138A of the Income Tax Act, 1967, but without regard to subsections (1) (a), (2), (3) and (5) of that section.
(4) Where, for any year of assessment, two or more individuals are or would, but for the provisions of this subsection, be entitled under subsection (3) to an increase in the specified amount (within the meaning of this section or section 2, as the case may be) in respect of the same child, the following provisions shall have effect, that is to say:
(a) only one such increase under subsection (3) shall be allowed in respect of such child;
(b) where such child is maintained by one individual only, that individual only shall be entitled to claim the increase;
(c) where such child is maintained by more than one individual, each individual shall be entitled to claim such part of the increase as is proportionate to the amount expended on the child by that individual in relation to the total amount paid by all individuals towards the maintenance of the child;
(d) in ascertaining for the purposes of this subsection whether an individual maintains a child and, if so, to what extent, any payment made by the individual for or towards the maintenance of the child which that individual is entitled to deduct in computing his total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of the child.”,
and
(b) in section 2, by the substitution of the following subsection for subsection (6):
“(6) In this section ‘the specified amount’ means, subject to subsection (3) of section 1—
(a) in a case where the individual would, apart from this section be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £6,800:
Provided that, if at any time during the year of assessment either the individual or his spouse was of the age of seventy-five years or upwards, ‘the specified amount’ means £8,000, and
(b) in any other case, £3,400:
Provided that, if at any time during the year of assessment the individual was of the age of seventy-five years or upwards, ‘the specified amount’ means £4,000.”.
Alteration of rates of income tax.
2.— Section 2 of the Finance Act, 1984, is hereby amended, as respects the year 1989-90 and subsequent years of assessment, by the substitution of the following Table for the Table to the said section:
“TABLE
PART I
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £6,100 | 32 per cent. | the standard rate | |
The next £3,100 | 48 per cent. | } | the higher rates |
The remainder | 56 per cent. | ||
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £12,200 | 32 per cent. | the standard rate | |
The next £6,200 | 48 per cent. | } | the higher rates |
The remainder | 56 per cent. | ||
”.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
3.—Section 6 of the Finance Act, 1982, shall have effect for the purpose of ascertaining the amount of income on which an individual referred to therein is to be charged to income tax for the year 1989-90, as if in subsection (2)—
(a) “1989-90” were substituted for “1982-83”, and
(b) “£286” were substituted for “£312” in each place where it occurs.
Relief for expenditure on certain buildings in designated areas.
4.—(1) (a) In this section—
“authorised person” means—
(i) an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or
(ii) a person nominated by the Commissioners of Public Works in Ireland, authorised by them in writing for the purposes of this section;
“designated area” has, subject to section 27 of the Finance Act, 1987, the meaning assigned by section 41 of the Finance Act, 1986;
“owner”, in relation to a building, includes an individual entitled to acquire the fee simple in a dwellinghouse under Part II of the Landlord and Tenant (Ground Rents) (No. 2) Act, 1978, and references to “owns” and “owner-occupied”, in relation to a building, shall be construed accordingly;
“qualifying building” means a building the site of which is wholly within a designated area and which, on application to the Commissioners of Public Works in Ireland in that behalf by the individual who owns the building, is determined by those Commissioners to be a building which is of significant scientific, historical, architectural or aesthetic interest;
“qualifying owner-occupied dwelling”, in relation to an individual, means a qualifying building which is either—
(i) used at the time the relevant expenditure is incurred, or
(ii) first used after the relevant expenditure has been incurred,
by him as his sole or main residence;
“qualifying period” means the period commencing on the date of the passing of this Act and ending on the 31st day of May, 1991;
“relevant expenditure”, in relation to an individual, means the amount of the expenditure incurred, during the qualifying period, by the individual in respect of any work of repair or restoration, or maintenance in the nature of repair or restoration, which is consistent with the original character or fabric of the building and is carried out on a qualifying owner-occupied dwelling of the individual.
(b) For the purposes of this section, so much of any expenditure as is equal to any sum received, or to be received, directly or indirectly in respect of or by reference to that expenditure, or in respect of or by reference to the qualifying building or the work to which it relates, by the individual making a claim in respect of that expenditure under subsection (2) from the state, a public or local authority or any other person or under any contract of insurance or by way of compensation or otherwise shall not be regarded as having been incurred.
(c) (i) Where relevant expenditure in relation to a qualifying building in incurred by two or more individuals, each of those individuals shall be treated as having incurred only so much of the expenditure as the inspector, to the best of his knowledge and judgment, considers to be just and reasonable and the expenditure shall be apportioned accordingly.
(ii) An apportionment made under subparagraph (i) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any relief granted on the basis of the apportionment.
(2) Subject to the provisions of this section, where an individual, having made a claim in that behalf, proves that he has incurred relevant expenditure in a year of assessment, he shall be entitled for that year of assessment to have a deduction made from his total income of an amount equal to 25 per cent. of the amount of the relevant expenditure and, in each of the five immediately subsequent years of assessment, to a like deduction equal to 5 per cent. of such relevant expenditure.
(3) No relief shall be allowed under this section for expenditure in respect of which relief may be claimed under any other provision of the Income Tax Acts.
(4) (a) Where the Commissioners of Public Works in Ireland have made a determination that a building is a qualifying building and subsequently, by reason of any alteration made or to be made to the building, they consider that the building is, or will be, no longer a building which is of significant scientific, historical, architectural or aesthetic interest, they shall—
(i) by notice in writing given to the owner of the building, revoke the determination, and
(ii) notify the Revenue Commissioners of the revocation and the date thereof.
(b) If relief has been given under this section to an individual in respect of relevant expenditure incurred in relation to a building which has had a determination revoked in accordance with paragraph (a), that relief shall, where that individual has caused the alteration to be made, be withdrawn and there shall be made on the individual all such assessments or additional assessments as are necessary to give effect to the provisions of this subsection.
(5) (a) Where an individual makes a claim under subsection (2), an authorised person may, at any reasonable time, enter the qualifying building in respect of which the relevant expenditure has been incurred for the purpose of inspecting the building or the work in respect of which the expenditure to which the claim relates was incurred.
(b) Whenever an authorised person exercises any power conferred on him by this subsection, he shall, on request, produce his authorisation for the purposes of this section to any person concerned.
(c) Any person who obstructs or interferes with an authorised person in the course of exercising a power conferred on him by this subsection shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
(6) Any claim for relief under this section shall—
(a) be made in such form as the Revenue Commissioners may from time to time prescribe, and
(b) be accompanied by such statements in writing as regards the expenditure for which the relief is claimed, including statements by persons to whom payments were made, as may be indicated by the prescribed form.
(7) All such provisions of the Income Tax Acts as apply in relation to the deductions specified in sections 138 to 143 of the Income Tax Act, 1967, shall, with any necessary modifications, apply in relation to deductions under this section.
(8) Section 198 (1) (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, is hereby amended by the addition to paragraph (a) of the following subparagraph after subparagraph (xi) (inserted by the Finance Act, 1986):
“(xii) so far as it flows from relief under section 4 of the Finance Act, 1989, in the proportions in which they incurred the expenditure giving rise to the relief,”.
Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969.
5.—Section 2 of the Finance Act, 1969, is hereby amended by the insertion after subsection (5) of the following subsections:
“(5A) (a) Where—
(i) an individual—
(I) has made due claim (hereafter in this subsection referred to as a ‘claim’) to the Revenue Commissioners for a determination under clause (I) or (II) of subsection (2) (a) (ii) in relation to a work or works or to a particular work, as the case may be, that he has written, composed or executed, as the case may be, solely or jointly with another individual, and
(II) has, as respects the claim, complied with any request made to him under subsection (4) or (5) in the relevant period,
and
(ii) the Revenue Commissioners fail to make a determination under the said provisions in relation to the claim in the relevant period,
the individual may, by notice in writing given to the Revenue Commissioners within 30 days after the end of the relevant period, appeal to the Appeal Commissioners on the grounds that—
(A) the work or works is or are generally recognised as having cultural or artistic merit, or
(B) the particular work has cultural or artistic merit,
as the case may be.
(b) In this subsection ‘relevant period’ means, as respects a claim in relation to a work or works or a particular work, the period of 6 months commencing with—
(i) the date which is 6 months before the date of the passing of the Finance Act, 1989, or
(ii) if later, the date on which a claim is first made in respect of that work or those works or the particular work, as the case may be.
(5B) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (5A) as if it were an appeal against an assessment to income tax and, subject to subsection (5C), all the provisions of the Income Tax Act, 1967, relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.
(5C) (a) On the hearing of an appeal made under subsection (5A) the Appeal Commissioners may—
(i) after consideration of—
(I) any evidence in relation to the matter submitted to them by or on behalf of the individual concerned and by or on behalf of the Revenue Commissioners, and
(II) in relation to a work or works or a particular work, the work or works or the particular work,
and
(ii) after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them,
determine that the individual concerned has written, composed or executed, as the case may be, either solely or jointly with another individual—
(A) a work or works generally recognised as having cultural or artistic merit, or
(B) a particular work which has cultural or artistic merit,
and, where the Appeal Commissioners so determine, the individual shall be entitled to relief under subsection (3) (a) as if the determination had been made by the Revenue Commissioners under clause (I) or (II) of subsection (2) (a) (ii), as the case may be.
(b) The provisions of this subsection shall, subject to any necessary modifications, apply to the rehearing of an appeal by a judge of the Circuit Court and, to the extent necessary, to the determination by the High Court of any question or questions of law arising on the statement of a case for the opinion of the High Court.
(5D) For the purposes of the hearing or rehearing of an appeal made under subsection (5A), the Revenue Commissioners may nominate any of their officers to act on their behalf.”.
Amendment of section 8 (restriction of relief in respect of interest paid on certain loans at a reduced rate) of Finance Act, 1982.
6.—Section 8 of the Finance Act, 1982, is hereby amended, as respects the year 1989-90 and subsequent years of assessment, by the substitution in subsection (1) (a) of the following definitions, respectively, for the definitions of “preferential loan” and “the specified rate”:
“‘preferential loan’ means a loan, in respect of which no interest is payable or interest is payable at a preferential rate, made directly or indirectly to an individual or his spouse by a person who in relation to the individual or his spouse is an employer, but does not include any such loan in respect of which interest is payable at a rate that is not less than the rate of interest at which the employer in the course of his trade makes equivalent loans for similar purposes at arm's length to persons other than employees or their spouses;
‘the specified rate’, in relation to a preferential loan, means—
(i) in a case where—
(I) the interest which is paid on the preferential loan qualifies for relief under section 76 (1) (c) or 496 of, or paragraph 1 (2) of Part III of Schedule 6 to, the Income Tax Act, 1967, or
(II) if no interest is paid on the preferential loan, the interest which would have been paid on that loan (if interest had been payable) would have so qualified,
the rate of 10 per cent. per annum or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, or
(ii) in a case where—
(I) the preferential loan is made to an employee by an employer,
(II) the making of loans for the purposes of purchasing a dwelling-house for occupation by the borrower as a residence, for a stated term of years at a rate of interest which does not vary for the duration of the loan, forms part of the trade of the employer, and
(III) the rate of interest at which the employer in the course of his trade at the time the preferential loan is or was made makes or made loans at arm's length to persons, other than employees, for the purposes of purchasing a dwelling-house for occupation by the borrower as a residence is less than 10 per cent. per annum or such other rate (if any) as stands prescribed by the Minister for Finance by regulations,
the first-mentioned rate in subparagraph (III), or
(iii) in any other case, the rate of 12 per cent. per annum or such other rate (if any) as stands prescribed by the Minister for Finance by regulations.”.
Amendment of section 6 (relief in respect of interest) of Finance Act, 1987.
7.—Section 6 of the Finance Act, 1987, shall have effect in respect of any period beginning on or after the 6th day of April, 1989 as if in subsection (1) “80 per cent.”were substituted for “90 per cent.”.
Amendment of provisions relating to relief in respect of premiums on certain insurances, etc.
8.—As respects the year 1989-90 and subsequent years of assessment, where an individual is entitled to relief under section 143 of the Income Tax Act, 1967, the amount of such relief shall be an amount equal to 80 per cent. of the amount of the relief which, apart from this section, would otherwise have been given under that section.
Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984.
9.—Chapter III of Part I of the Finance Act, 1984, is hereby amended, as respects eligible shares issued on or after the 12th day of April, 1989—
(a) in section 12 by the substitution in subsection (1) of the following proviso for the proviso (inserted by the Finance Act, 1987) to paragraph (c):
“Provided that, where the money raised was used, is being used, or is intended to be used, by the company for the purpose of purchasing a ship for use by it in the course of a qualifying shipping trade carried on by it, the aforementioned evidence shall include a certificate by the Minister for the Marine certifying that—
(i) the purchase of the ship was, is or would be eligible to be grant-aided under a statutory scheme of assistance for the purchase of ships administered by the Department of the Marine, and
(ii) the acquisition of the ship by the company represented, represents or would represent a beneficial addition to the shipping fleet registered in the State under Part II of the Mercantile Marine Act, 1955, and
(iii) such other conditions, as may be laid down by the Minister for Finance, in consultation with the Minister for the Marine, in relation to the circumstances in which the purchase of the ship may be regarded as advancing the objective mentioned in paragraph (ii), have been met.”,
(b) by the insertion, after section 13, of the following section:
“Restriction of relief where amounts raised exceed permitted maximum.
13A.—(1) Subject to subsection (2), where a company raises any amount through the issue (hereafter in this section referred to as the ‘relevant issue’) of eligible shares on any day falling on or after the 12th day of April, 1989, relief shall not be given in respect of the excess of the amount over the amount determined by the formula—
£2,500,000 − A |
where A is—
(a) £2,500,000, or
(b) an amount equal to the aggregate of all amounts raised by the company through the issue of eligible shares at any time before the relevant issue,
whichever is the lesser amount.
(2) In determining, for the purposes of the formula in subsection (1), the amount to which paragraph (b) in that subsection relates, account shall not be taken of any amount—
(a) which is subscribed by a person other than an individual who qualifies for relief, or
(b) in respect of which relief is precluded by virtue of section 13.
(3) Where, as a consequence of subsection (1), the giving of relief would be precluded on claims in respect of shares issued to two or more individuals, the available relief shall be divided between them respectively in proportion to the amounts which have been subscribed by them for the shares to which their claims relate and which would, apart from this section, be eligible for relief.”,
(c) in section 16—
(i) by the insertion, after the proviso to subsection (2), of the following additional proviso to that subsection:
“Provided also that—
(I) except where it forms part of the carrying on of qualifying shipping activities within the meaning of section 28 of the Finance Act, 1987, the leasing of machinery or plant,
(II) the leasing of land or buildings, or
(III) the carrying on of financial activities,
shall not be regarded as qualifying trading operations for the purposes of this section and, for the purposes of this proviso—
‘financial activities’ means the provision of, and all matters relating to the provision of, financing or refinancing facilities by any means which involves, or has an effect equivalent to, the extension of credit;
‘financing or refinancing facilities’ includes—
(A) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,
(B) equity investment,
(C) the factoring of debts and the discounting of bills, invoices and promissory notes, and all similar instruments,
(D) the underwriting of debt instruments and all other kinds of financial securities, and
(E) the purchase or sale of financial assets;
‘financial assets’ includes shares, gilts, bonds, foreign currencies and all kinds of futures, options and currency and interest rate swaps, and similar instruments, including commodity futures and commodity options, invoices and all types of receivables, obligations evidencing debt (including loans and deposits), leases and loan and lease portfolios, bills of exchanges, acceptance credits and all other documents of title relating to the movement of goods, commercial paper, promissory notes and all other kinds of negotiable or transferable instruments.”,
and
(ii) by the substitution, in subsection (2A) (inserted by the Finance Act, 1987), of the following paragraph for paragraph (a):
“(a) the operation of tourist accommodation facilities such as hotels, guest houses, caravan and camping sites and self-catering accommodation for which the Bord maintains a register in accordance with the Tourist Traffic Acts, 1939 to 1987, other than such self-catering accommodation in—
(i) the county borough of Dublin,
(ii) the county borough of Cork,
(iii) the county borough of Limerick,
(iv) the county borough of Galway,
(v) the county borough of Waterford, and
(vi) the administrative county of Dublin,”,
and
(d) in section 17, by the insertion after subsection (2) of the following subsection:
“(2A) (a) Where in the relevant period an individual, either directly or indirectly—
(i) (I) acquires an option, where the exercise of it, either under the terms of the option or under the terms of any arrangement or understanding subject to which or otherwise in connection with which the option is acquired, would—
(A) bind the person from whom the option was acquired or any other person, or
(B) cause that person or such other person,
to purchase, or otherwise acquire, any eligible shares for a price which, having regard to the terms of the option or the terms of such arrangement or understanding and the net effect of those terms considered as a whole, is other than the market value of the eligible shares at the time the purchase or acquisition is made, or
(II) enters into an agreement, where, either under the terms of the agreement or under the terms of any arrangement or understanding subject to which or otherwise in connection with which the agreement is made, it would—
(A) bind the person with whom the agreement is made or any other person, or
(B) cause that person or such other person,
to purchase, or otherwise acquire, any eligible shares in the manner described in clause (I),
or
(ii) (I) grants to any person an option, where the exercise of it, either under the terms of the option or under the terms of any arrangement or understanding subject to which or otherwise in connection with which the option is granted, would bind the individual to dispose, or cause him to dispose, of any eligible shares to the person to whom he granted the option or any other person for a price which, having regard to the terms of the option or the terms of such arrangement or understanding and the net effect of those terms considered as a whole, is other than the market value of the eligible shares at the time the disposal is made, or
(II) enters into an agreement, where, either under the terms of the agreement or under the terms of any arrangement or understanding subject to which or otherwise in connection with which the agreement is made, it would bind the individual to dispose, or cause him to dispose, of any eligible shares to the person with whom the agreement is made or any other person in the manner described in clause (I),
he shall not be entitled to any relief in respect of the shares to which the option or the agreement relates.
(b) For the purposes of this subsection references to an option or an agreement include references to a right or obligation to acquire or grant an option or enter into an agreement and references to the exercise of an option include references to the exercise of an option which may be acquired or granted by the exercise of such a right or under such an obligation.”.
Priority in winding up of certain amounts.
10.—For the purposes of subsection (2) (a) (iii) of section 285 of the Companies Act, 1963—
(a) the amount referred to in that subsection shall be deemed to include any amount—
(i) which, apart from the provisions of Regulation 31A (inserted by the Income Tax (Employments) Regulations, 1989 (S.I. No. 58 of 1989)) of the Income Tax (Employments) Regulations, 1960 (S.I. No.28 of 1960), would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter IV of Part V of the Income Tax Act, 1967, and any regulation thereunder (other than the said Regulation 31A) to deduct from emoluments, to which the said Chapter IV applies, paid by him during the period of 12 months next before the relevant date.
(ii) reduced by any amount which he was liable under the said Chapter IV and any regulation thereunder to repay during the said period, and
(iii) with the addition of any interest payable under section 129 of the Income Tax Act, 1967,
and
(b) the relevant date shall, notwithstanding the provisions of subsection (1) of the said section 285, be deemed to be the date which is the ninth day after the end of the income tax month in which the relevant date (within the meaning of the said subsection (1)) occurred.
Chapter II
Income Tax, Corporation Tax and Capital Gains Tax
Farming: amendment of provisions relating to relief in respect of increase in stock values.
11.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1990” for “1988” (inserted by the Finance Act, 1988)—
(a) in paragraph (iv) (inserted by the Finance Act, 1979) of the proviso to subsection (4) (a), and
(b) in each place where it occurs in subsections (7) and (9) (inserted by the Finance Act, 1984),
and the said paragraph (iv), the said subsection (7) (apart from the proviso) and the said subsection (9) (apart from the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1990.
(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's “decrease in stock value”) shall, if the accounting period ends on a date before the 6th day of April, 1990, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period:
(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1990, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1990,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day April, 1990, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods:
(2) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the substitution in subsection (3) of “1990-91” for “1988-89” (inserted by the Finance Act, 1988), and
(b) by the substitution of “1990” for “1988” (inserted by the Finance Act, 1988) in each place where it occurs in subsections (5) and (6) (inserted by the Finance Act, 1984),
and the said subsection (3), the said subsection (5) (apart from the proviso) and the said subsection (6) (apart from the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1990-91.
(5) In the computation of a person's trading profits for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1990, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period:
(6) In the computation of a person's trading profits for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1990, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1990,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1990, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1990:
(3) Where, in relation to an accounting period which ends on or after the 6th day of April, 1989, a person is entitled to a deduction under subsection (2) of Section 31A of the Finance Act, 1975, or under subsection (2) of section 12 of the Finance Act, 1976, in respect of an increase in stock value and a decrease in stock value is, in accordance with subsection (7) or (9) of the said section 31A or subsection (5) or (6) of the said section 12, to be treated as a trading receipt of the person's trade for a subsequent accounting period, then the following provisions shall have effect as if the references therein to “10 years” were references to “7 years”, that is to say—
(a) in the said section 31A, in the definition of A in the proviso to subsection (7) and in the definition of D in the proviso to subsection (9),
(b) in the said section 12, in the definition of A in the proviso to subsection (5) and in the definition of D in the proviso to subsection (6), and
(c) in the Finance Act, 1982, in the definition of A in the proviso (inserted by the Finance Act, 1984) to subsection (3) of section 13.
(4) This section shall have effect only as respects a trade of farming.
Capital allowances for, and deduction in respect of, vehicles.
12.—(1) (a) Sections 25 to 29 of the Finance Act, 1973, shall have effect, in relation to expenditure incurred on the provision or hiring of a vehicle to which those sections apply, as if for “£2,500”, in each place where it occurs in those sections, there were substituted “£7,000”.
(b) The reference in paragraph (a) to expenditure incurred on the provision or hiring of a vehicle does not include—
(i) as respects the said sections 25 to 27, a reference to expenditure incurred before the 26th day of January, 1989, or incurred within 12 months after that day under a contract entered into before that day, and
(ii) as respects subsections (2) and (3) of the said section 28 and the said section 29, a reference to expenditure under a contract entered into before the said 26th day of January, 1989.
(2) Section 32 of the Finance Act, 1976, shall have effect, in relation to qualifying expenditure (within the meaning of that section) incurred after the 25th day of January, 1989, as if for “£3,500”, in each place where it occurs, there were substituted “£7,000”.
Amendment of section 251 (initial allowances for machinery and plant) of Income Tax Act, 1967.
13.—Section 251 of the Income Tax Act, 1967, is hereby amended by the substitution for subsection (7) (inserted by section 43 of the Finance Act, 1988) of the following subsection—
“(7) Where an allowance in respect of capital expenditure incurred on or after the 1st day of April, 1989, on the provision of new machinery or plant is made under this section for any chargeable period—
(a) no allowance for wear and tear of the said machinery or plant shall be made under section 241 for that chargeable period, and
(b) an allowance for wear and tear of the said machinery or plant which falls to be made under the said section 241 for any chargeable period subsequent to that chargeable period shall not be increased under section 11 of the Finance Act, 1967, or under section 26 of the Finance Act, 1971.”
Amendment of section 254 (industrial building allowance) of Income Tax Act, 1967.
14.—Section 254 of the Income Tax Act, 1967, is hereby amended by the substitution for subsection (7) (inserted by section 44 of the Finance Act, 1988) of the following subsection:
“(7) Where an allowance in respect of capital expenditure incurred on or after the 1st day of April, 1989, on the construction of a building or structure is made under this section for any chargeable period—
(a) no allowance in relation to that capital expenditure shall be made under section 264 for that chargeable period, and
(b) an allowance in relation to that capital expenditure which falls to be made under the said section 264 for any chargeable period subsequent to that chargeable period shall not be increased under section 25 of the Finance Act, 1978.”.
Amendment of section 22 (farming: allowances for capital expenditure on construction of buildings and other works) of Finance Act, 1974.
15.—Section 22 (as amended by section 52 of the Finance Act, 1988) of the Finance Act, 1974, is hereby amended by the substitution for paragraph (b) in the proviso to subsection (2) of the following paragraph:
“(b) the maximum farm buildings allowance to be made under this section by means of an allowance increased under paragraph (a)—
(i) in relation to capital expenditure incurred before the 1st day of April, 1989, shall not, for any chargeable period, exceed three-tenths of that capital expenditure, and
(ii) in relation to capital expenditure incurred on or after the 1st day of April, 1989, whether claimed in one chargeable period or more than one such period, shall not, in the aggregate, exceed one-half of that capital expenditure.”.
Amendment of section 25 (increase of writing-down allowances for certain industrial buildings) of Finance Act, 1978.
16.—Section 25 of the Finance Act, 1978, is hereby amended by the addition after subsection (2) of the following subsection:
“(3) Where for any chargeable period an allowance under section 264 of the Income Tax Act, 1967, in respect of qualifying expenditure is increased under this section, no allowance under Chapter II of Part XV of the said Act shall be made in respect of that qualifying expenditure for that or any subsequent chargeable period.”.
Amendment of section 26 (allowance for certain capital expenditure on roads, bridges, etc.) of Finance Act, 1981.
17.—Section 26 (as amended by section 39 of the Finance Act, 1984) of the Finance Act, 1981, is hereby amended as respects any relevant agreement (within the meaning of that section) entered into on or after the 6th day of April, 1987—
(a) in subsection (1)—
(i) by the substitution, in the definition of “qualifying period”, of “1992” for “1989”, and
(ii) by the insertion after “agreement”, in the definition of “relevant expenditure”, of “, including interest on money borrowed to meet such capital expenditure”,
and the said definitions, as so amended, are set out in the Table to this section, and
(b) by the substitution for subsection (2) of the following subsection:
“(2) Where a person, having made a claim in that behalf, proves, as respects a chargeable period, that relevant income was receivable and relevant expenditure was incurred by him in the chargeable period or its basis period by virtue of the relevant agreement giving rise to the relevant income, he shall, subject to subsection (3), be entitled, for the purpose only of ascertaining the amount (if any) of that relevant income on which he is to be charged to tax—
(a) to an allowance equal to one-half of the relevant expenditure for the said chargeable period, and
(b) to an allowance equal to one-tenth of the relevant expenditure for each of the next five chargeable periods in which the said relevant income is receivable by him:
Provided that all relevant expenditure so incurred prior to the chargeable period in which relevant income is first receivable shall be deemed to have been incurred on the first day of that chargeable period.”
TABLE
“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1992;
“relevant expenditure” means capital expenditure incurred by a person during the qualifying period by virtue of a relevant agreement, including interest on money borrowed to meet such capital expenditure, but does not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any provision of the Tax Acts other than this section;
Taxation of collective investment undertakings.
18.—(1) In this section and the First Schedule—
“accounting period” means, in relation to a collective investment undertaking, the chargeable period or its basis period (within the meaning of paragraph 1 (2) of the First Schedule to the Corporation Tax Act, 1976) on the income or profits of which the undertaking is chargeable to income tax or corporation tax, as the case may be, for any chargeable period (within the same meaning), or would be so chargeable but for an insufficiency of income or profits:
Provided that—
(a) where two basis periods overlap, the period common to both shall be deemed to fall into the first basis period only,
(b) where there is an interval between the end of the basis period for one chargeable period and the basis period for the next chargeable period, then, the interval shall be deemed to be part of the second basis period, and
(c) the reference in paragraph (a) to the overlapping of two periods shall be construed as including a reference to the coincidence of two periods or to the inclusion of one period in another, and the reference to the period common to both shall be construed accordingly;
“the Acts” means the Tax Acts and the Capital Gains Tax Acts;
“the airport” has the same meaning as it has in the Customs-free Airport Act, 1947;
“appropriate tax” means, in relation to the amount of any relevant payment made by a collective investment undertaking or in relation to any amount of undistributed relevant income of such an undertaking, as the case may be, a sum representing tax on the amount of the payment or the amount of the undistributed relevant income, as appropriate, at a rate equal to the standard rate of income tax in force at the time of the payment or at the end of the accounting period to which the undistributed relevant income relates, as the case may be, after making a deduction from that sum of an amount equal to, or to the aggregate of—
(a) in the case of a relevant payment—
(i) in so far as it is made, wholly or partly, out of relevant income which at a previous date had been or formed part of the undistributed relevant income of the undertaking, the amount of any appropriate tax deducted from the relevant income, or, where the payment, or that part of it which is made out of relevant income, is less than the relevant income, from such part of the relevant income as is represented by the payment, or that part of the payment, as the case may be, and
(ii) any other amount or amounts of tax deducted from the relevant profits out of which the relevant payment is made, or, where the payment is less than the profits, from such part of the profits as is represented by the payment, under any of the provisions of the Acts apart from this section and which is or are not repayable to the collective investment undertaking,
or
(b) in the case of an amount of undistributed relevant income, any amount or amounts of tax deducted from the income under any of the provisions of the Acts apart from this section and which is or are not repayable to the collective investment undertaking:
Provided that the amount of the deduction shall not exceed the amount of the sum;
“the Area” has the same meaning as it has for the purposes of section 39B (inserted by the Finance Act, 1987) of the Finance Act, 1980;
“chargeable gains” has the same meaning as in the Capital Gains Tax Act, 1975;
“collective investment undertaking” means—
(a) a registered unit trust scheme within the meaning of the Unit Trusts Act, 1972, and
(b) any other undertaking which is an undertaking for collective investment in transferable securities within the meaning of the relevant Regulations, being an undertaking which holds an authorisation issued pursuant to the relevant Regulations and that authorisation has not been revoked;
“distribution” has the same meaning as it has for the purposes of the Corporation Tax Acts;
“qualified company” has, in relation to any business of a collective investment undertaking carried on in—
(a) the airport, the same meaning as it has for the purposes of section 39A (inserted by the Finance Act, 1981) of the Finance Act, 1980, or
(b) the Area, the same meaning as it has for the purposes of section 39B (inserted by the Finance Act, 1987) of the said Finance Act, 1980;
“qualifying management company” means, in relation to a collective investment undertaking, a qualified company which, in the course of relevant trading operations carried on by the qualified company, manages the whole or any part of the investments and other activities of the business of the undertaking;
“relevant gains” means, in relation to a collective investment undertaking, gains accruing to the undertaking being gains which would constitute chargeable gains in the hands of a person resident in the State;
“relevant income” means, in relation to a collective investment undertaking, any amounts of income, profits or gains which arise to or are receivable by the collective investment undertaking being amounts of income, profits or gains—
(a) which are, or are to be, paid to unit holders as relevant payments, or
(b) out of which relevant payments are, or are to be, made to unit holders, or
(c) which are, or are to be, accumulated for the benefit of, or invested in transferable securities for the benefit of, unit holders,
and which if they arose to an individual resident in the State would, in the hands of the individual, constitute income for the purposes of income tax;
“relevant payment” means a payment made to a unit holder by a collective investment undertaking by reason of rights conferred on the unit holder as a result of holding a unit or units in the collective investment undertaking, other than a payment made in respect of the cancellation, redemption or repurchase of a unit;
“relevant profits” means, in relation to a collective investment undertaking, the relevant income and relevant gains of the undertaking;
“relevant Regulations” means the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989);
“relevant trading operations” has, in relation to any business of a collective investment undertaking carried on by a qualified company in—
(a) the airport, the same meaning as it has for the purposes of section 39A (inserted by the Finance Act, 1981) of the Finance Act, 1980, or
(b) the Area, the same meaning as it has for the purposes of section 39B (inserted by the Finance Act, 1987) of the said Finance Act, 1980;
“return” means a return under paragraph 1 (2) of the First Schedule;
“specified collective investment undertaking” means a collective investment undertaking—
(a) most of the business of which, to the extent that it is carried on in the State—
(i) (I) is carried on in the Area by the undertaking or by a qualifying management company of the undertaking or by the undertaking and the qualifying management company of the undertaking, or
(II) is not so carried on in the Area but—
(A) is so carried on in the State,
(B) would be so carried on in the Area but for circumstances outside the control of the person or persons carrying on the business, and
(C) is so carried on in the Area when the aforementioned circumstances cease to exist,
or
(ii) is carried on in the airport by the undertaking or by a qualifying management company of the undertaking or by the undertaking and the qualifying management company of the undertaking,
and
(b) save to the extent that such units are held by the undertaking itself or by the qualifying management company of the undertaking, all the holders of units in the undertaking are persons resident outside the State;
“tax” means income tax, corporation tax or capital gains tax, as may be appropriate;
“transferable securities” has the same meaning as in the relevant Regulations;
“undistributed relevant income” means, in relation to a collective investment undertaking, any relevant income arising to or receivable by the undertaking in an accounting period of the undertaking and which at the end of the accounting period has not been paid to the unit holders and from which appropriate tax has not previously been deducted;
“unit” includes a share and any other instrument granting an entitlement—
(a) to a share of the investments or relevant profits of, or
(b) to receive a distribution from,
a collective investment undertaking;
“unit holder” means, in relation to a collective investment undertaking, any person who by reason of the holding of a unit, or under the terms of a unit, in the undertaking is entitled to a share of any of the investments or relevant profits of, or to receive a distribution from, the undertaking.
(2) For the purposes of this section—
(a) where any payment is made out of relevant profits, or out of any part thereof, from which any tax, including appropriate tax, has been deducted and the payment is less than the relevant profits, or that part thereof, the amount of the tax so deducted which is referable to the part of the profits represented by the payment shall be the amount which bears to the total amount of the tax deducted from the relevant profits, or the part thereof, the same proportion as the amount of the payment bears to the amount of the relevant profits, or the part thereof, as the case may be, and
(b) any reference in this section to the amount of a relevant payment shall be construed as a reference to the amount which would be the amount of the relevant payment if the appropriate tax were not to be deducted from the relevant payment or from any undistributed relevant income out of which the relevant payment, or any part thereof, is made
(3) Notwithstanding anything in the Acts, but subject to subsection (5), a collective investment undertaking shall not be chargeable to tax in respect of relevant profits but the said relevant profits shall be chargeable to tax in the hands of any unit holder, including the undertaking, to whom a relevant payment of or out of the relevant profits is made if, and to the extent that, the unit holder would be chargeable to tax in the State on such relevant profits, or on such part of the relevant profits as is represented by the payment, on the basis that and in all respects as if, subject to subsections (4) and (6), the relevant profits, or that part of the relevant profits, had arisen or accrued to the unit holder without passing through the hands of the undertaking.
(4) Where, pursuant to subsection (3), a unit holder is to be charged to tax on a relevant payment—
(a) in so far as any amount of the relevant payment on which he is to be so charged is, or is made out of, relevant income, he shall be charged to tax on that amount under Case IV of Schedule D as if it were an amount of income arising to him at the time the payment is made, and
(b) in so far as any amount of the relevant payment on which he is to be so charged is, or is made out of, relevant gains, it shall be treated as a capital distribution within the meaning of section 31 of the Capital Gains Tax Act, 1975, and, if it is not already the case, that Act shall apply in all respects as if the said amount of the relevant payment were a capital distribution made by a unit trust and the unit or units in respect of which it is paid were a unit or units in a unit trust.
(5) (a) Where a collective investment undertaking, which is not a specified collective investment undertaking—
(i) makes a relevant payment of, or out of, relevant profits to a unit holder who is resident in the State, or
(ii) has at the end of an accounting period of the undertaking any undistributed relevant income,
it shall deduct out of the amount of the relevant payment or the amount of the undistributed relevant income, as the case may be, the appropriate tax; and the unit holder to whom the relevant payment is made or the unit holder or unit holders entitled to the relevant income, as the case may be, shall allow the deduction and the collective investment undertaking shall, on the making of the said relevant payment to the unit holder or on the making of any relevant payment out of the undistributed relevant income to any unit holder, as the case may be, be acquitted and discharged of so much money as is represented by the deduction, or, where the relevant payment is less than the amount of the undistributed relevant income, by so much of the deduction as is referable to the relevant payment, as if the amount of money had actually been paid to the unit holder.
(b) The First Schedule shall have effect for the purposes of supplementing this subsection.
(6) (a) Where a unit holder receives a relevant payment from a collective investment undertaking, which is not a specified collective investment undertaking, and appropriate tax has been deducted from the payment, or from the relevant profits, or part thereof, out of which the payment is made, then the unit holder shall—
(i) if he is not resident in the State for tax purposes at the time the payment is made, be entitled, on due claim and on proof of the facts, to repayment of the appropriate tax, or so much of it as is referable to the relevant payment, as the case may be, or
(ii) in any other case, to have his liability to tax under any assessment made in respect of the relevant payment, or any part thereof, reduced by a sum equal to so much, if any, of the appropriate tax as is referable to the amount of the relevant payment contained in the assessment and, where the appropriate tax so referable exceeds his liability to tax in respect of the relevant payment, or in respect of that part of the relevant payment contained in the assessment, to repayment of the excess.
(b) For the purposes of paragraph (a) (ii), the inspector, or on appeal, the Appeal Commissioners, shall make such apportionment of the appropriate tax deducted from a relevant payment, or from the relevant profits out of which it, or any part of it, is made as is just and reasonable to determine the amount of the appropriate tax, if any, referable to any part of the relevant payment contained in an assessment.
(7) Section 32 of the Capital Gains Tax Act, 1975, shall not apply as on and from—
(a) the passing of this Act, to—
(i) a qualifying unit trust (within the meaning of the said section 32), and
(ii) the disposal of qualifying units (within the same meaning) in the said qualifying unit trust,
where the qualifying unit trust is also a specified collective investment undertaking, and
(b) (i) the 6th day of April, 1990,
or
(ii) where this section applies by virtue of subsection (12) (b) on an earlier day to a qualifying unit trust which is a collective investment undertaking, such earlier day in respect of the qualifying unit trust,
to such a qualifying unit trust or to the disposal of such qualifying units in the qualifying unit trust, where the qualifying unit trust is a collective investment undertaking without also being a specified collective investment undertaking.
(8) Section 13 of the Finance Act, 1976, shall not apply to a collective investment undertaking if, but for this subsection, it would otherwise apply.
(9) As respects any collective investment undertaking which is a company (within the meaning of the Corporation Tax Acts)—
(a) a relevant payment made out of the relevant profits of the undertaking, or a payment made in respect of the cancellation, redemption or repurchase of a unit in the undertaking, shall not be treated as a distribution for any of the purposes of the Tax Acts, and
(b) if, but for this subsection, it would otherwise apply, section 101 of the Corporation Tax Act, 1976, shall not apply to the collective investment undertaking.
(10) For the purpose of any arrangement having the force of law by reason of section 361 of the Income Tax Act, 1967, a collective investment undertaking shall be deemed not to be liable to tax in the State or to be resident therein.
(11) Notwithstanding the provisions of section 200 of the Income Tax Act, 1967, a person not resident in the State shall not, by virtue of those provisions, be assessable and chargeable in the name of an agent in respect of a relevant payment made out of the relevant profits of a collective investment undertaking.
(12) This section shall have effect as on and from—
(a) in the case of a specified collective investment undertaking, the passing of this Act, and
(b) in the case of any other collective investment undertaking, the 6th day of April, 1990, or such earlier day, not being earlier than the 6th day of April, 1989, as the Revenue Commissioners may agree to in writing with any such other collective investment undertaking in respect of that undertaking.
Returns by certain intermediaries in relation to UCITS.
19.—(1) In this section—
“distribution” has the same meaning as it has for the purposes of the Corporation Tax Acts;
“intermediary” means any person who provides relevant facilities in relation to a relevant UCITS;
“relevant Directives” means Council Directive 85/611/EEC* (being a Directive on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS)) and any Directive amending that Council Directive;
“relevant facilities” means, in relation to a relevant UCITS—
(a) the marketing in the State of the units of the relevant UCITS,
(b) the acting in the State as an intermediary in the purchase of the units of the relevant UCITS by or on behalf of persons resident in the State or in the sale to such persons of such units, and
(c) the provision in the State on behalf of the relevant UCITS of facilities for the making of payments to holders of its units, the repurchase or redemption of its units or the making available of the information which the relevant UCITS is duly obliged to provide for the purposes of the relevant Directives;
“relevant UCITS” means an undertaking which—
(a) is situated in a member state of the European Community, other than the State,
(b) is a UCITS for the purposes of the relevant Directives, and
(c) markets its units in the State;
“UCITS” means an undertaking for collective investment in transferable securities to which the relevant Directives relate;
“units” includes shares and any other instruments granting an entitlement to—
(a) share in the investments or income of, or
(b) receive a distribution from,
a relevant UCITS.
(2) An intermediary shall, if required to do so by notice from an inspector, prepare and deliver to the inspector within such time, being not less than 30 days, as shall be specified in the notice a return of—
(a) the names and addresses of all persons resident in the State in respect of whom the intermediary has in the course of providing relevant facilities in relation to a relevant UCITS during such period as shall be specified in the notice—
(i) acted as an intermediary in the purchase by or on behalf of any of those persons of units in the relevant UCITS or in the sale to such persons of such units,
(ii) provided facilities for the making of payments by the relevant UCITS to any of those persons who hold units of the relevant UCITS, and
(iii) provided facilities for the repurchase or redemption of units of the relevant UCITS held by any of those persons,
and
(b) where appropriate, in respect of each such person—
(i) the name and address of each relevant UCITS—
(I) the units of which have been so purchased by, or on behalf of, or sold to that person in that period,
(II) on whose behalf facilities have been provided for the making of payments by the relevant UCITS to that person in that person in that period, and
(III) on whose behalf facilities have been provided for the repurchase or redemption by the relevant UCITS in the period of units in the relevant UCITS held by that person,
and
(ii) (I) the value or total value of the units so purchased by, or on behalf of, or sold to that person,
(II) the amount of the payments so made by the relevant UCITS to that person, and
(III) the value or total value of the units held by that person which were so repurchased or redeemed by the relevant UCITS.
(3) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 of “Finance Act, 1989, section 19”.
Chapter III
Corporation Tax
Amendment of section 36 (investment income reserved for policy holders) of Corporation Tax Act, 1976.
20.—Section 36 of the Corporation Tax Act, 1976, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) If on the claim the company proves that it has, for any financial year for which the rate of corporation tax exceeds 35 per cent., borne corporation tax in respect of any of the said unrelieved income, the company shall be entitled to repayment of so much of that tax borne by it for that year as is equal to the amount by which—
(a) the corporation tax borne by the company for that year in respect of the part specified in subsection (5) of the said unrelieved income,
exceeds—
(b) the corporation tax which would have been so borne in respect of that part of that income if the rate of corporation tax for that year had been 35 per cent.”
Amendment of Part IX (Schedule F and Company Distributions) of Corporation Tax Act, 1976.
21.—(1) Part IX of the Corporation Tax Act, 1976, is hereby amended by the substitution for section 84A (inserted by section 41 of the Finance Act, 1984) of the following section:
“Limitation on meaning of ‘distribution’.
84A.— (1) Any interest or other distribution which—
(a) is paid on or after the 12th day of April, 1989, out of assets of a company (hereafter in this section referred to as ‘the borrower’) to another company which is within the charge to corporation tax, and
(b) is so paid in respect of a security (hereafter in this section referred to as a ‘relevant security’) falling within subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d),
shall not be a distribution for the purposes of this Act unless the application of this subsection is excluded by subsection (2) or (10).
(2) Subject to subsections (3) and (4), subsection (1) shall not apply to any interest which is paid by the borrower, in an accounting period of the borrower, to the another company in respect of relevant principal advanced by that other company, where—
(a) in that accounting period, the borrower carries on in the State a specified trade,
(b) the relevant principal, in respect of which the interest is paid, is used in the course of the said specified trade—
(i) for the activities of the trade which consist of the manufacture of goods within the meaning of subsection (6), or
(ii) where subsection (7) applies, for the activities of the trade which consist of such selling by wholesale as is referred to in paragraph (ii) of the definition of ‘specified trade’ in the said subsection (7),
and
(c) the interest, if it were not a distribution, would be treated as a trading expense of that trade for that accounting period.
(3) Notwithstanding subsection (2), where at any time after the 12th day of April, 1989, the total of the amounts of relevant principal (hereafter in this subsection referred to as the ‘current amounts of relevant principal’) advanced by a companyin respect of relevant securities held, directly or indirectly, by the company at that time is in excess of a limit, being a limit equal to 110 per cent. of the total of the amounts of relevant principal advanced by the company in respect of relevant securities held, directly or indirectly, by the company on the said 12th day of April, 1989, then such part of any interest paid at that time to the company in respect of relevant principal as bears, in relation to the total amount of interest so paid to the company, the same proportion as the said excess bears, in relation to the current amounts of relevant principal, shall not be treated as a distribution for the purposes of this Act in the hands of the company.
(4) Subsection (2) shall not apply to interest paid in respect of relevant principal to a company which on the 12th day of April, 1989, had no outstanding amounts of relevant principal advanced.
(5) In subsections (2), (3) and (4), ‘relevant principal’ means an amount of money advanced to a borrower by a company which is within the charge to corporation tax and the ordinary trading activities of the company include the lending of money where—
(a) the consideration given by the borrower for that amount is a relevant security, and
(b) interest or any other distribution is paid out of the assets of the borrower in respect of that security.
(6) Subject to subsection (7), in subsection (2) ‘specified trade’ means a trade which consists wholly or mainly of the manufacture of goods including activities which would, if the borrower were to make a claim for relief in respect of the trade under Chapter VI of Part I of the Finance Act, 1980, fall to be regarded for the purposes of that Chapter as the manufacture of goods, but does not include trading activities in respect of which a certificate has been given by the Minister for Finance under section 39A (inserted by the Finance Act, 1981) of the Finance Act, 1980.
(7) Where the borrower mentioned in subsection (2) is a 75 per cent. subsidiary of—
(a) an agricultural society, or
(b) a fishery society,
‘specified trade’, in that subsection, means a trade of the borrower which consists wholly or mainly of either or both of—
(i) the manufacture of goods within the meaning of subsection (6), and
(ii) the selling by wholesale of—
(I) where paragraph (a) applies, agricultural products, or
(II) where paragraph (b) applies, fish.
(8) For the purposes of subsections (6) and (7), a trade shall be regarded, as respects an accounting period, as consisting wholly or mainly of particular activities if, but only if, the total amount receivable by the borrower from sales made in the course of those activities in the accounting period is not less than 75 per cent. of the total amount receivable by the borrower from all sales made in the course of the trade in that period.
(9) In subsection (7)—
‘agricultural society’ and ‘fishery society’ have the meanings assigned to them, respectively, by section 18 of the Finance Act, 1978;
‘selling by wholesale’ means selling goods of any class to a person who carries on a business of selling goods of that class or who uses goods of that class for the purposes of a trade or undertaking carried on by him.
(10) Subsection (1) shall not apply in a case where the consideration given by the borrower for the use of the principal secured represents more than a reasonable commercial return for the use of that principal:
Provided that, where this subsection applies, nothing in subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) shall operate so as to treat as a distribution for the purposes of this Act so much of the interest or other distribution as represents a reasonable commercial return for the use of that principal.”
(2) The provisions of section 84A of the Corporation Tax Act, 1976, which were in force immediately before the commencement of this section shall, notwithstanding subsection (1), continue to have effect in respect of any interest or other distribution paid in respect of a security falling within subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) of the Corporation Tax Act, 1976, where—
(a) the principal secured has been advanced by a company out of money subscribed for the share capital of the company and that share capital is beneficially owned directly or indirectly by a person or persons resident outside the State, or
(b) the interest or other distribution is paid on or before the 31st day of December, 1991, in respect of a security issued before the 12th day of April, 1989.
Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980.
22.—Chapter VI (as amended by section 45 of the Finance Act, 1984) of Part I of the Finance Act, 1980, is hereby amended—
(a) by the substitution in section 38 for the definition of “relevant accounting period” of the following definition:
“‘relevant accounting period’ means an accounting period or part of an accounting period of a company falling within the period from—
(a) where subsection (1CC) (inserted by section 45 of the Finance Act, 1984) of section 39 applies, the 13th day of April, 1984,
(b) where subsection (1CC) (as so inserted and amended by section 22 of the Finance Act, 1989) of section 39 applies, the 6th day of April, 1989, or
(c) in any other case, the 1st day of January, 1981,
to the 31st day of December, 2000;”,
and
(b) by the substitution in subsection (1CC) of section 39 of the following paragraph for paragraph (a):
“(a) In this subsection ‘computer services’ means any or all of the following:
(i) data processing services,
(ii) software development services, and
(iii) technical or consultancy services which relate to either or both subparagraphs (i) and (ii),
the work on the rendering of which is carried out in the State in the course of a service undertaking in respect of which an employment grant was made by the Industrial Development Authority under section 25 of the Industrial Development Act, 1986.”.
Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980.
23.—Section 39A (inserted by the Finance Act, 1981) of the Finance Act, 1980, is hereby amended by the deletion of subsections (8) and (9).
Amendment of section 45 (distributions) of Finance Act, 1980.
24.—As respects distributions made by a company on or after the 6th day of April, 1989, section 45 (as amended by the Finance Act, 1988) of the Finance Act, 1980, is hereby amended:
(a) in paragraph (a) of subsection (1)—
(i) by the insertion after “subsection (1A)” of “or section 25 of the Finance Act, 1989,”,
(ii) by the substitution for “is equal to” of “does not exceed”,
(iii) by the substitution for the formula therein of the following formula:
“Y × | (A − B) + E − U _____________ (R − S) + T − W |
”,
and
(iv) by the substitution for the definition of “U” of the following:
“U is the amount of relevant distributions made by the company before the 6th day of April, 1989, which—
(i) were made for the accounting period, or
(ii) would be deemed to have been made for the accounting period by virtue of subsections (3) and (6) of section 64 of the Corporation Tax Act, 1976, if—
(I) the said subsections (3) and (6) were treated as applying for the purposes of this definition as they apply for the purposes of the said section 64, and
(II) ‘relevant distribution’ and ‘distributable manufacturing income’ were substituted for ‘distribution’ and ‘distributable income’, respectively, wherever those terms occur in the said subsections (3) and (6),
W is the amount of the distributions made by the company before the 6th day of April, 1989 which—
(i) were made for the accounting period, or
(ii) would be deemed to have been made for the accounting period by virtue of subsections (3) and (6) of section 64 of the Corporation Tax Act, 1976, if—
(I) the said subsections (3) and (6) were treated as applying for the purposes of this definition as they apply for the purposes of the said section 64, and
(II) every reference to ‘distributable income of the company’ in the said subsection (3) were a reference to the amount determined by the formula
(R − S) + T |
where R, S and T have the same meanings as otherwise in this paragraph,
and”,
(b) in subsection (1A), by the substitution for the first proviso of the following:
“Provided that where a distribution made by a company is—
(a) an interim dividend paid before the 6th day of April, 1990, by the directors of the company, pursuant to powers conferred upon them by the articles of association of the company, in respect of the profits of the accounting period in which it is paid, or
(b) a distribution by virtue only of subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) of the Corporation Tax Act, 1976, or
(c) a distribution made in respect of shares of a type referred to in paragraph (c) of the definition of ‘preference shares’ in subsection (1) of section 42 (as amended by this Act) of the Finance Act, 1984,
it shall be treated, subject to the following proviso, as having been made for the accounting period in which the said first-mentioned day falls:”,
(c) in paragraph (a) of subsection (1B), by the substitution of “W” for “U” in each place where it occurs, and
(d) in subsection (2) by the deletion of “, by virtue of subsections (1) and (1A),” and the insertion after “treated” where it first occurs of “for the purposes of this subsection”,
and the said paragraph (a) of subsection (1), subsection (1B) (other 25 than paragraph (b)) and subsection (2), as so amended, are set out in the Table to this section.
TABLE
(1) (a) There shall be treated as a specified distribution for the purposes of subsection (2) so much of a distribution (hereafter in this paragraph referred to as “the first-mentioned distribution”) treated under subsection (1A) or section 25 of the Finance Act, 1989, as made by a company for an accounting period as does not exceed the amount, which may be nil, determined by the formula
Y × | (A − B) + E − U _____________ (R − S) + T − W |
where, subject to sections 46 to 49—
A is the amount of the company's income, the corporation tax referable to which is reduced under section 41, for the relevant accounting period which coincides with or is included in the accounting period,
B is the amount of the corporation tax, as reduced under section 41, referable to the amount mentioned in the definition of A,
E is the amount of the relevant distributions, whether made before the 6th day of April, 1989, or on or after that day, received by the company in the accounting period, which is included in its franked investment income of the accounting period, other than franked investment income against which relief is given under section 15 (4), 25 or 26 of the Corporation Tax Act, 1976, and which relief was not subsequently withdrawn under the provisions of those sections,
R is the amount of the income of the company charged to corporation tax for the accounting period as defined in section 28 (8) of the Corporation Tax Act, 1976, with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for the provisions of section 18 of the Finance Act, 1969, section 34 of the Finance Act, 1973, or section 71 of the Corporation Tax Act, 1976,
S is the amount of the corporation tax which, before any set-off of, or credit for, tax, including foreign tax, and after any relief under section 58, 182 or 184 of the Corporation Tax Act, 1976, or section 41 of the Finance Act, 1980, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company's profits attributable to chargeable gains for that period: and that part shall be taken to be the amount brought into the company's profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description,
T is the amount of the distributions received by the company in the accounting period which is included in its franked investment income of the accounting period, other than franked investment income against which relief is given under section 15 (4), 25 or 26 of the Corporation Tax Act, 1976, and which relief was not subsequently withdrawn under the provisions of those sections, with the addition of any amount received by the company in the accounting period to which the provisions of section 76 (2) (a) (ii), section 81 (4), section 93 (3) or section 170 (3) of the Corporation Tax Act, 1976, applies,
U is the amount of relevant distributions made by the company before the 6th day of April, 1989, which—
(i) were made for the accounting period, or
(ii) would be deemed to have been made for the accounting period by virtue of subsections (3) and (6) of section 64 of the Corporation Tax Act, 1976, if—
(I) those subsections were treated as applying for the purposes of this definition as they apply for the purposes of the said section 64, and
(II) “relevant distribution” and “distributable manufacturing income” were substituted for “distribution” and “distributable income”, respectively, wherever those terms occur in the said subsections (3) and (6),
W is the amount of the distributions made by the company before the 6th day of April, 1989, which—
(i) were made for the accounting period, or
(ii) would be deemed to have been made for the accounting period by virtue of subsections (3) and (6) of section 64 of the Corporation Tax Act, 1976, if—
(I) the said subsections (3) and (6) were treated as applying for the purposes of this definition as they apply for the purposes of the said section 64, and
(II) every reference to “distributable income of the company” in the said subsection (3) were a reference to the amount determined by the formula
(R − S) + T |
where R, S and T have the same meanings as otherwise in this paragraph,
and
Y is the amount of the first-mentioned distribution.
(1B) For the purposes of this section—
(a) the amount of the distributable income of a company for an accounting period shall be the amount determined by the formula
(R − S) + T − W |
where R, S, T and W have the same meanings as in subsection (1), and
(2) Where a distribution made by a company on or after the 6th day of April, 1989 (hereafter in this subsection referred to as the first-mentioned distribution) is treated for the purposes of this subsection, as the case may be, as—
(i) consisting of, or including, a specified distribution, or
(ii) consisting of two or more distributions, one or more of which is treated as consisting of, or including, a specified distribution,
the first-mentioned distribution shall, notwithstanding any other provision of the Corporation Tax Acts, be treated for the purposes of those Acts as if it consisted of two distributions, either, but not both, of which may be nil, being respectively—
(a) a distribution which shall be a relevant distribution for the purposes of this section of an amount equal to the amount of the specified distribution mentioned in paragraph (i) or equal to the total amount of the specified distributions mentioned in paragraph (ii), as the case may be, and
(b) a distribution which is not a relevant distribution and which consists of the balance of the first-mentioned distribution.
Attribution of distributions to accounting periods.
25.—(1) (a) Notwithstanding subsection (1A) of section 45 (as amended by this Act) of the Finance Act, 1980, but subject to subsections (2) and (3) of this section, a company which makes a distribution on or after the 6th day of April, 1989, may, by notice in writing given to the inspector within 6 months of the end of the accounting period in which the distribution is made, specify the extent to which the distribution is to be treated, for the purposes of the said section 45, as made for any accounting period or periods.
(b) A part of a distribution treated under the provisions of paragraph (a) as made for an accounting period shall be treated for the purposes of subsections (1), (1A) and (2) of the said section 45 as a separate distribution.
(2) A company may specify in accordance with subsection (1) that only so much of a distribution, or more than one distribution, made on any day is made—
(a) for any accounting period, as does not exceed the undistributed income of the company for that accounting period on that day, and
(b) for an accounting period or accounting periods ending more than 9 years before that day, as does not exceed the amount by which the amount of the distribution or the aggregate amount of the distributions, as the case may be, exceeds the aggregate of the undistributed income of the company on that day for accounting periods ending before, but not more than 9 years before, that day.
(3) Except where a distribution made by a company is—
(a) an interim dividend paid before the 6th day of April, 1990, by the directors of the company, pursuant to powers conferred upon them by the articles of association of the company, in respect of the profits of the accounting period in which it is paid, or
(b) a distribution by virtue only of subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) of the Corporation Tax Act, 1976, or
(c) a distribution made in respect of shares of a type referred to in paragraph (c) of the definition of “preference shares” in subsection (1) of section 42 (as amended by this Act) of the Finance Act, 1984, or
(d) made in an accounting period in which the company ceases or commences to be within the charge to corporation tax,
the company shall not be entitled to specify in accordance with subsection (1) that the distribution is to be treated as made for the accounting period in which it is made.
(4) For the purposes of this section, the amount of the undistributed income of a company for an accounting period on any day shall be the amount of the distributable income of the company for the accounting period, as determined by subsection (1B) of section 45 (as amended by this Act) of the Finance Act, 1980, reduced by the amount of each distribution, or part thereof, made before that day and on or after the 6th day of April, 1989, which is to be treated, whether under the said section 45 or this section, as made for that accounting period.
Amendment of section 42 (treatment of dividends on certain preference shares) of Finance Act, 1984.
26.—Section 42 of the Finance Act, 1984, is hereby amended as respects preference shares issued on or after the 6th day of April, 1989, by the substitution for subsection (1) of the following subsection:
“(1) In this section—
‘preference shares’ does not include preference shares—
(a) which are quoted on a stock exchange in the State,
(b) which are not so quoted but which carry rights in respect of dividends and capital which are comparable with those general for fixed-dividend shares quoted on a stock exchange in the State, or
(c) which are non-transferable shares issued, by a company in the course of carrying on relevant trading operations within the meaning of section 39A (inserted by the Finance Act, 1981) of the Finance Act, 1980, or section 39B (inserted by the Finance Act, 1987) of that Act, to a company—
(i) none of the shares of which is beneficially owned, whether directly or indirectly, by a person resident in the State, and
(ii) which, if this paragraph had not been enacted, would not be chargeable to corporation tax in respect of any profits other than dividends which would be so chargeable by virtue of this section;
‘shares’ includes stock.”.
Surcharges: amendment of provisions relating to.
27.—(1) Subsection (3) of section 100 of the Corporation Tax Act, 1976, is hereby amended, in paragraph (h), by the insertion after “which” of “, apart from section 41 (2) of the Finance Act, 1980,” and the said paragraph (h), as so amended, is set out in the Table to this subsection.
TABLE
(h) the amount of the corporation tax which, apart from section 41 (2) of the Finance Act, 1980, would be payable by the company for the accounting period if the tax were computed on the basis of the income arrived at in accordance with the preceding provisions of this subsection.
(2) Subsection (1) of section 41 of the Finance Act, 1980, is hereby amended by the insertion after “sections 58” of “, 101, 162” and the said subsection (1), as so amended, is set out in the Table to this subsection.
TABLE
(1) For the purposes of this section “relevant corporation tax” means the corporation tax which, apart from this section and sections 58, 101, 162, 182 and 184 of the Corporation Tax Act, 1976, would be chargeable for the relevant accounting period exclusive of the corporation tax chargeable on the part of the company's profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company's profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description.
(3) This section shall apply and have effect as respects accounting periods ending on or after the 6th day of April, 1989.
Amendment of section 35 (relief for investment in films) of Finance Act, 1987.
28.—Section 35 of the Finance Act, 1987, is hereby amended—
(a) in subsection (1), by the substitution, in the definition of “qualifying period”, of “fifth” for “third”,
(b) as respects relevant investments made on or after the 9th day of July, 1989, by the substitution for subsection (3) of the following subsection—
“(3) (a) Subject to paragraph (b), where, in any period of twelve months ending on an anniversary of the passing of this Act, the amount, or the aggregate amount, of the relevant investments made by an allowable investor company, or by such company and all companies (which other companies are referred to hereafter in this section as ‘connected companies’) which, at any time in that period, would be regarded as connected with such company, exceeds £200,000, no relief shall be given under this section for the excess and, where there is more than one such relevant investment, the inspector, or, on appeal, the Appeal Commissioners, shall make such apportionment of the relief available as shall be just and reasonable to allocate to each relevant investment a due proportion of the relief available and, where necessary, to grant to each allowable investor company concerned an amount of relief proportionate to the amount of the relevant investment or the aggregate amount of the relevant investments made by it in the period.
(b) Where in a period (hereafter in this paragraph referred to as ‘the first period’) of twelve months ending on an anniversary of the passing of this Act, the amount, or the aggregate amount, of the relevant investments made by an allowable investor company, and by the connected companies, in a qualifying company for the purposes of enabling the qualifying company to make one, and only one, qualifying film, exceeds £200,000 and the allowable investor company, and each of the connected companies, which has made a relevant investment as aforesaid, in making its claim for relief in respect of the relevant investment elects that the provisions of this paragraph shall apply, then—
(i) paragraph (a) shall apply for the first period in relation to the allowable investor company as if the reference therein to £200,000 were a reference to—
(I) the amount equal to £600,000, or
(II) the amount which when added to the amount, or the aggregate amount, of the relevant investments made—
(A) on or after the 9th day of July, 1989, and
(B) in the period of twenty-four months ending on the day immediately preceding the commencement of the first period,
by the allowable investor company, and the connected companies, would amount in the aggregate to £600,000,
whichever is the lesser amount, and
(ii) no relief shall be given under this section in respect of any other or further relevant investment made by the said allowable investor company, or by any of the connected companies, in—
(I) the first period, and
(II) the period of twenty-four months commencing on the day next after the end of the first period.”,
and
(c) by the insertion in subsection (7), after paragraph (b), of the following paragraph:
“(bb) notwithstanding paragraph (b), where, on or after the 9th day of July, 1989, an allowable investor company has made a relevant investment (hereafter in this paragraph referred to as the ‘first relevant investment’) by way of a subscription for new ordinary shares of a qualifying company, and those shares are disposed of by the allowable investor company on a day which is not earlier than twelve months after the date of their acquisition by that company, and if—
(i) the consideration upon such disposal is used, and only used, by the allowable investor company within a period of twelve months commencing on that day for the purpose of making a further relevant investment by way of a subscription for new ordinary shares of a qualifying company, and
(ii) that company uses the sum invested to produce a qualifying film other than a qualifying film on the production of which the first relevant investment was expended,
then, the provisions of paragraph (b) regarding the determination, in respect of the computation of a gain or loss for the purpose of capital gains tax, of sums allowable as deductions from a consideration to which paragraph (b) relates, shall apply in respect of the consideration used for the purpose of making the further relevant investment, as described in this paragraph, as they apply in respect of the consideration to which paragraph (b) relates:
Provided that where an allowable investor company has made a relevant investment by way of a subscription for new ordinary shares of a qualifying company and that relevant investment is a relevant investment to which paragraph (b) of subsection (3) refers, then, if those shares are disposed of by the allowable investor company not earlier than twelve months after the date of their acquisition by that company, this paragraph shall apply—
(a) where the relevant investment is not less than £600,000, in respect of the consideration upon such disposal, or
(b) where the relevant investment is less than £600,000, in respect of such part of the consideration upon such disposal as bears to the total consideration on disposal the same proportion as the excess of the investment over £200,000 bears to the total amount of the investment,
without the provision that the consideration be used for the purpose of making a further relevant investment.”,
and the said definition in the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
“qualifying period” means the period commencing on the date of the passing of this Act and ending on the fifth anniversary of that date;
CHAPTER IV
Capital Gains Tax
Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.
29.—Paragraph 11 (inserted by the Finance Act, 1982, and which relates to the disposal of certain assets) of Schedule 4 to the Capital Gains Tax Act, 1975, is hereby amended, as respects disposals made on or after the passing of this Act, by the substitution in subparagraph (8) of “one hundred thousand pounds” for “fifty thousand pounds” and the said subparagraph (8) (apart from the proviso), as so amended, is set out in the Table to this section.
TABLE
(8) This paragraph shall not apply where the consideration on a disposal does not exceed the sum of one hundred thousand pounds:
Amendment of section 61 (disposal of shares on the Smaller Companies Market and certain other shares) of Finance Act, 1986.
30.—Section 61 of the Finance Act, 1986, is hereby amended, in subsection (1), by the substitution of the following definition for the definition of “qualifying period”:
“‘qualifying period’ means the period commencing on the 4th day of April, 1986, and ending on the 5th day of April, 1992;”.
Amendment of section 70 (securities, of Bord Telecom Éireann and Irish Telecommunications Investments p.l.c.) of Finance Act, 1988.
31.—(1) Section 70 of the Finance Act, 1988, is hereby amended by the substitution of the following paragraph for paragraph (b) of subsection (2):
“(b) As on and from the passing of this Act, section 54 of the Finance Act, 1983, and, in so far as it relates to Bord Telecom Éireann, paragraph (b) of section 66 of the Finance Act, 1984, shall not apply or have effect.”.
(2) Subsection (1) shall be deemed to have come into force and shall take effect as on and from the 25th day of May, 1988.
Certain futures contracts not to be chargeable assets.
32.—Section 19 of the Capital Gains Tax Act, 1975, is hereby amended—
(a) by renumbering the existing provision as subsection (1) of that section, and
(b) by the addition of the following:
“(2) In addition to the provisions of subsection (1), all futures contracts which—
(a) are unconditional contracts for the acquisition or disposal of any of the instruments referred to in subsection (1) or any other instruments to which the provisions of this section apply by virtue of any other enactment (whenever enacted), and
(b) require delivery of the instrument in respect of which the contracts are made,
shall not be chargeable assets:
Provided that the requirement that the instrument be delivered shall be treated as satisfied where a person who has entered into a futures contract dealt in or quoted on a futures exchange or stock exchange closes out the futures contract by entering into another futures contract, so dealt in or quoted, with obligations which are reciprocal to those of the contract so closed out and thereafter settles in respect of both futures contracts by means (if any) of a single cash payment or receipt.”.
Exemption for Bord Fáilte Éireann and certain other bodies.
33.—(1) As respects disposals made on or after the 6th day of April, 1989, section 23 of the Capital Gains Tax Act, 1975, shall apply to a gain accruing to a body to which this section applies as it does to a gain accruing to a body specified in that section.
(2) This section applies to the following bodies, that is to say:
(a) Bord Fáilte Éireann,
(b) The Dublin Regional Tourism Organisation Limited,
(c) The Dublin and Eastern Regional Tourism Organisation Limited,
(d) The South-Eastern Regional Tourism Organisation Limited,
(e) Cork/Kerry Regional Tourism Organisation Limited,
(f) The Western Regional Tourism Organisation Limited,
(g) The Donegal, Leitrim, Sligo Regional Tourism Organisation Limited,
(h) The Midland Regional Tourism Organisation Limited, and
(i) Tramore Fáilte Limited.
PART II
Customs and Excise
Interpretation (Part II).
34.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Beer.
35.—(1) Without prejudice to the rate of duty on imported beer which contains not more than 0.5 per cent. of alcohol (being pure ethyl alcohol) by volume, the duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the rate of £152.595 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in section 67 (1) of the Finance Act, 1986.
(2) The drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in subsection (1) has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £152.595 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
Spirits.
36.—(1) In the Second Schedule “alcohol” means pure ethyl alcohol.
(2) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Second Schedule in lieu of the several rates specified in the Seventh Schedule to the Finance Act, 1986.
Wine and made wine.
37.—(1) In the Third Schedule—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
(2) The duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Eighth Schedule to the Finance Act, 1986.
Cider and perry.
38.—(1) In the Fourth Schedule—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Fourth Schedule in lieu of the several rates specified in the Sixth Schedule to the Finance Act, 1986.
Tobacco products.
39.—(1) In this section and in the Fifth Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988.
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on tobacco Products) Act, 1977, shall, in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1988, be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Fifth Schedule.
Hydrocarbons.
40.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 56(2) of the Finance Act, 1988, be charged, levied and paid as on and from the 26th day of January, 1989, at the rate of £30.35 per hectolitre.
(2) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988, shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (1) has been paid, be calculated at the rate of £1.68 per hectolitre.
Repayment of duty on wine, made wine, cider or perry used in the production or manufacture of certain beverages.
41.—Where it is shown to the satisfaction of the Revenue Commissioners that—
(a) wine, in respect of which the duty of excise imposed by paragraph 5 (2) of the Order of 1975 has been paid, or
(b) made wine, in respect of which the duty of excise imposed by paragraph 6 (2) of the Order of 1975 has been paid, or
(c) cider or perry, in respect of which the duty of excise imposed by paragraph 8 (2) of the Order of 1975 has been paid,
has been used, on or after the 1st day of July, 1989, by any person as an ingredient in the production or manufacture of a beverage containing not more than 1.2 per cent. of alcohol by volume, they may, subject to compliance with such conditions as they may think fit to impose, repay, by paying to that person, the duty of excise paid on the quantity of wine, made wine, cider or perry, as the case may be, so used by that person.
Payments in respect of bets.
42.—(1) Without prejudice to the provisions of section 24 of the Finance Act, 1926, every bookmaker who makes, lays or otherwise enters into any bet, on or after the date of the passing of this Act, shall, at the time at which he receives payment of the amount of such bet from any person, require from such person an additional payment of an amount equal to the amount of the excise duty duly payable on the amount of that bet under subsection (1) (as amended by the Finance Act, 1985) of the said section 24.
(2) A bookmaker shall not accept payment of the amount of any bet unless he receives with that amount the additional payment referred to in subsection (1).
(3) A bookmaker making, laying or otherwise entering into a bet to which subsection (1) relates who—
(a) fails or neglects to require, or purports (expressly or otherwise) not to require, the payment of the additional payment concerned, or
(b) accepts, or purports (expressly or otherwise) to accept, payment of the amount of any bet in contravention of this section,
shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £1,000.
Increase of duties on certain intoxicating liquor licences.
43.—The duties of excise imposed—
(a) by section 43 of the Finance (1909–10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act, other than the licences to be taken out annually by a distiller of spirits or a brewer of beer for sale, and
(b) by section 10 (3) of the Finance Act, 1940, on a licence to be taken out annually by every person who makes cider or perry for sale,
shall, as respects any such licence granted on or after the 1st day of July, 1989, in respect of periods expiring on days subsequent to the 30th day of September, 1989, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Table annexed to section 17 (2) of the Finance Act, 1960 (as respects an on-licence to be taken out annually by a retailer of cider), and Part I of the Seventh Schedule to the Finance Act, 1980 (as respects any other such licence); and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.
Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.
44.—(1) Section 78 (2) (as amended by section 68 (1) of the Finance Act, 1982) of the Finance Act, 1980, is hereby amended by the substitution for “£10” and “£75” of “£15” and “£100”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.
TABLE
(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935, a duty of excise of—
in case the licence is for a defined period not exceeding one month | £15 |
in any other case | £100 |
(2) Section 78 of the Finance Act, 1980, is hereby amended by the substitution in subsections (3), (4) and (5) for “£50” (inserted by paragraph 12 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£70” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.
TABLE
(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £70.
(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927, or section 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £70.
(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924, or section 14 of the Intoxicating Liquor Act, 1962, a duty of excise of £70.
(3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1989.
Excise duties on hydrocarbon vendors' licences and amendment of section 73 (power to search premises in relation to hydrocarbon oil) of Finance Act, 1986.
45.—(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said paragraph 12 (12).
(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976, on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said section 42 (4) (a).
(3) (a) In this subsection “hydrocarbon light oil” means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 11 of the Order of 1975.
(b) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil a duty of excise (in this subsection referred to as the licence duty) of £20 and, where any such person so sells or delivers such oil on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.
(c) No person shall, on or after the 1st day of July, 1989, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil unless he holds a licence granted under paragraph (b) and in force in respect of such premises.
(d) No person who deals in hydrocarbon light oil shall purchase or take delivery of any such oil for use for combustion in the engine of a motor vehicle from a person who is not the holder of a licence granted under paragraph (b) and in force.
(e) Every holder of a licence granted under paragraph (b) shall display such licence on the premises to which such licence relates.
(f) The Revenue Commissioners may make regulations for giving full effect to the provisions of this subsection and, in particular, for—
(i) regulating the issue, duration and renewal of and prescribing the form of licences on which the said licence duty is payable,
(ii) requiring a person who is the holder of a licence granted under paragraph (b) to keep in a specified manner specified accounts and records relating to all hydrocarbon light oil purchased, received, stored, sold or disposed of by him, to preserve for a specified period all books and documents relating to the purchase, receipt, sale and disposal by him of such oil, and to allow an officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books and documents, and
(iii) applying to the said licence duty any enactment for the time being in force relating to persons carrying on any trade which is for the time being subject to the law of excise.
(g) A person who contravenes the provisions of this subsection or who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any hydrocarbon light oil in respect of which the offence was committed shall be liable to forfeiture.
(4) Where, in respect of any particular premises, a person is required to take out a licence under subsection (3) and a licence under paragraph 12 (12) of the Order of 1975 in respect of a period during which both of the licences are to remain in force, the Revenue Commissioners shall, notwithstanding subsections (1) and (3), on application to them by the said person in such manner and form as they may from time to time prescribe for this purpose, issue a licence to that person in respect of the said premises on payment of a duty of excise of £20 and the licence so issued shall be deemed to be licences granted, in respect of the said period, under the provisions of—
(a) subsection (3) and
(b) the said paragraph 12 (12),
and the said duty of excise shall be deemed to be the licence duty payable under those provisions, and those provisions shall apply accordingly.
(5) Section 73 of the Finance Act, 1986, is hereby amended—
(a) by the substitution in subsection (2) of that section for “the duty of excise imposed by” of “either of the duties of excise imposed by paragraph 11 or” and the said subsection, as so amended, is set out in the Table to this section, and
(b) by the insertion after subsection (2) of that section of the following subsection:
“(2A) Where an officer of the Revenue Commissioners enters any premises under subsection (2), he may inspect any vessel, delivery pump or other container, or any vehicle found on the premises by the said officer containing any hydrocarbon oil or believed by the officer to contain hydrocarbon oil and may examine and take samples of any hydrocarbon oil contained in any such vessel, delivery pump or other container or vehicle and any person occupying or for the time being in charge of any such premises shall, when required by the said officer, give such facilities and assistance for inspecting and examining any vessel, delivery pump or other container or vehicle and for taking samples of or measuring the quantity of any hydrocarbon oil found on the said premises as the said officer may reasonably require.”.
TABLE
(2) An officer of the Revenue Commissioners may, at all reasonable times, enter any premises in which any dealing in hydrocarbon oil liable to either of the duties of excise imposed by paragraph 11 or paragraph 12 of the Order of 1975 is being or is reasonably believed by the officer to be carried on or in which any books, records, accounts or other documents relating or reasonably believed by the officer to relate to any dealing in such hydrocarbon oil are kept and may there require any person to produce all books, records, accounts or other documents relating to any dealing in such hydrocarbon oil and may search for, inspect, and take copies of or extracts from any such books, records, accounts or other documents relating or believed by the officer to relate to any dealing in such hydrocarbon oil and may remove and retain the said books, records, accounts or other documents relating or believed by the officer to relate to any dealing in such hydrocarbon oil and may remove and retain the said books, records, accounts or other documents for such period as may be reasonable for their further examination.
Increase of duties on registration of firearms dealers.
46.—(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 52 (a) of the Finance Act, 1971) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £50 in lieu of the rate specified in the said subsection (1).
(2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £5 in lieu of the rate specified in the said subsection (3).
Increase of duties on certain other licences, etc.
47.—(1) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1989, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in the Third Schedule to the Finance Act, 1983.
(2) The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1989, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in the Second Schedule to the Finance Act, 1983.
(3) (a) Section 74 (1) of the Finance Act, 1980, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for “£62.50”, “£125”, “£187.50” and “£250” (inserted by section 63(1) of the Finance Act, 1983) of “£80”, “£160”, “£240” and “£320”, respectively.
(b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980) of subsection (7) of section 43 of the Finance Act, 1975, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for “£40”, “£80”, “£120” and “£160” (inserted by section 63 (2) of the Finance Act, 1983) of “£50”, “£100”, “£150” and “£200”, respectively.
(4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rate specified in—
(a) subsection (2), (3) or (5) of section 66 of the Finance Act, 1983, as respects an auctioneer's licence, an auction permit or a house agent's licence, respectively,
(b) subsection (1) or (2) of section 67 of the Finance Act, 1983, as respects a bookmaker's licence or a bookmaker's premises registration certificate, respectively, and
(c) Part IV of the Seventh Schedule to the Finance Act, 1980, as respects any other licence concerned.
Imposition of duty on registration of clubs and cesser of club duty.
48.—(1) In this section “impressed” and “stamps” have the same meanings, respectively, as they have in the Stamp Duties Management Act, 1891, as amended by this Act.
(2) There shall be charged, levied and paid on every certificate of registration of a club granted under the Registration of Clubs (Ireland) Act, 1904, on or after the 1st day of September, 1989, a duty of excise of £100.
(3) The duty imposed by this section on a certificate of registration shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the application in writing for registration or renewal of registration under section 2 of the Registration of Clubs (Ireland) Act, 1904, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(4) Notwithstanding anything to the contrary contained in any Act, a certificate of registration of a club which is liable to the duty imposed by this section shall not be granted unless the application in writing referred to in subsection (3) for such a certificate has been duly stamped in accordance with that subsection.
(5) The duty of excise on statements of purchases of intoxicating liquor to be supplied in a club imposed by section 48 of the, Finance (1909-10) Act, 1910, shall not be charged or levied, and the provisions of the said section 48 shall cease to have effect, in respect of such purchases to be supplied in a club during the calendar year 1989 or during any subsequent year.
(6) Any amount paid for the purposes of this section in relation to a certificate of registration may be repaid by the Revenue Commissioners if—
(a) the application for the certificate is withdrawn before the determination of the court proceedings in relation to it,
(b) the certificate is not granted, or
(c) the amount is paid in error.
(7) The provisions of subsection (6) of section 48 of the Finance (1909-10) Act, 1910, shall cease to have effect on and from the 1st day of October, 1989.
Repeal of provisions relating to hawkers' licences.
49.—(1) Each enactment specified in column (2) of Part I of the Seventh Schedule is hereby repealed to the extent specified in column (3) of that Schedule.
(2) This section shall come into operation on the 1st day of April, 1990.
Repeal and amendment of provisions relating to refreshment house licences.
50.—(1) Each enactment specified in column (2) of Part II of the Seventh Schedule is hereby repealed to the extent specified in column (3) of that Schedule.
(2) In the Refreshment Houses (Ireland) Act, 1860—
(a) section 6 is hereby amended by the deletion of all the words from “; and the resident, owner, tenant, or occupier” down to and including “Parliamentary census”, and the said section 6, as so amended, is set out in the Table to this section,
(b) the provisions of section 13 shall apply and have effect as if the references therein to a person licensed to keep a refreshment house were references to a person who keeps a refreshment house,
(c) the powers of entry into refreshment houses and premises belonging thereto conferred by section 20 shall, notwithstanding this section, apply and have effect in relation to refreshment houses and such premises as if the said refreshment houses were licensed refreshment houses as referred to in the said section 20 and that section shall be construed accordingly,
(d) the provisions of section 42 shall apply and have effect as if the reference therein to any shop, house, premises or place licensed for refreshment, resort and entertainment were a reference to any shop, house, premises or place kept for refreshment, resort and entertainment.
(3) This section shall come into operation on the 1st day of April, 1990.
TABLE
6. All houses, rooms, shops, or buildings kept open for public refreshment, resort, and entertainment at any time between the hours of ten of the clock at night and seven of the clock of the following morning, not being licensed for the sale of beer, cider, wine, or spirits respectively, shall be deemed refreshment houses within this Act.
Provisions relating to private brewers.
51.—(1) In this section—
“offered for sale” includes an invitation to treat;
“private brewer” means a brewer of beer, not being a brewer for sale within the meaning of section 19 of the Inland Revenue Act, 1880.
(2) The duties of excise imposed by section 6 of the Finance Act, 1919, upon a licence to be taken out annually by a private brewer shall not be charged or levied.
(3) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall not be charged or levied on beer brewed by a private brewer, provided that the said beer is brewed by the said brewer solely for his own domestic use.
(4) (a) Beer shall not be brewed by a private brewer otherwise than for his own domestic use and beer brewed by the said brewer shall not be sold or offered for sale by any person.
(b) A person who contravenes the provisions of paragraph (a) shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any beer in respect of which the offence was committed and any vessels, utensils and materials for brewing in the possession of a private brewer of beer in respect of which the offence was committed shall be liable to forfeiture.
(5) The following enactments are hereby repealed:
(a) sections 13 (2), 32, 33 and 34 of the Inland Revenue Act, 1880,
(b) section 15 of the Customs and Inland Revenue Act, 1881, and
(c) section 6 (2) of the Finance Act, 1919.
(6) This section shall come into operation on the 1st day of October, 1989.
Excise duty on driving licences.
52.—The Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961) of the following paragraphs for paragraphs (a) and (b) (inserted by the Finance Act, 1983):
“(a) £4 for each year of the period of the licence, if that period is 3 years or less, and
(b) £20 if the period of the licence is more than 3 years,”.
PART III
Value-Added Tax
Interpretation (Part III).
53.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;
“the Act of 1985” means the Finance Act, 1985;
“the Act of 1988” means the Finance Act, 1988.
Amendment of section 5 (supply of services) of Principal Act.
54.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended by the insertion after subsection (4A) (inserted by the Finance Act, 1982) of the following subsection:
“(4B) Where a person is indemnified under a policy of insurance in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, the said person.”.
Amendment of section 8 (accountable persons) of Principal Act.
55.—Section 8 of the Principal Act is hereby amended—
(a) in subsection (3) (inserted by the Act of 1978) by the substitution—
(i) in paragraph (b) (inserted by the Finance Act, 1982) of “£15,000” for “£12,000” (inserted by the Finance Act, 1983),
(ii) in paragraph (c) (inserted by the Finance (No. 2) Act, 1981) of “£32,000” for “£25,000” (inserted by the Finance Act, 1983), and
(iii) in paragraph (e) (inserted by the Finance Act, 1984) of “£15,000” for “£12,000”,
(b) in subsection (3A) (inserted by the Finance Act, 1982), by the substitution of “£15,000” for “£12,000” (inserted by the Finance Act, 1983), and
(c) in subsection (9) (inserted by the Act of 1978), in the definition of “farmer” (inserted by the Finance Act, 1982), by the substitution of “£15,000” for “£12,000” (inserted by the Finance Act, 1983) in each place where it occurs.
Amendment of section 11 (rates of tax) of Principal Act.
56.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—
(a) by the substitution of the following paragraph for paragraph (bb) (inserted by the Act of 1988):
“(bb) 5 per cent. of the amount on which tax is chargeable in relation to the supply of electricity:
Provided that this paragraph shall not apply to the distribution of any electricity where such distribution is wholly or mainly in connection with the distribution of communications signals,”,
and
(b) by the substitution in paragraph (d) of “2 per cent.” for “1.4 per cent.” (inserted by the Act of 1988).
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
57.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended by the substitution in subsection (1) of “2 per cent.” for “1.4 per cent.” (inserted by the Act of 1988).
Amendment of section 19 (tax due and payable) of Principal Act.
58.—Section 19 of the Principal Act is hereby amended in subsection (3) (inserted by the Finance Act, 1983) by the insertion after paragraph (a) of the following paragraph:
“(aa) (i) In this paragraph:
‘accounting period’ means a period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding six;
‘authorised person’ means a taxable person who has been authorised in writing by the Collector-General for the purposes of this paragraph and ‘authorise’ and ‘authorisation’ shall be construed accordingly.
(ii) Notwithstanding the provisions of paragraph (a)—
(I) the Collector-General may, from time to time, authorise in writing a taxable person for the purposes of this paragraph, unless the taxable person objects in writing to the authorisation,
and
(II) an authorised person may, within nine days immediately after the tenth day of the month immediately following an accounting period furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable periods which comprise the accounting period, not being tax already paid by him in relation to goods imported by him, and, the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable periods and such other particulars as may be specified in regulations, and at the same time remit to the Collector-General any amount of tax payable by him in respect of such taxable periods, and, where the authorised person concerned so furnishes and remits, he shall be deemed to have complied with the provisions of paragraph (a) in relation to the said taxable periods.
(iii) For the purposes of issuing an authorisation to a taxable person, the Collector-General shall, where he considers it appropriate, have regard to the following matters—
(I) he has reasonable grounds to believe that—
(A) the authorisation will not result in a loss of tax, and
(B) the taxable person will meet all his obligations under the authorisation,
and
(II) the taxable person has—
(A) been a registered person during all of the period consisting of the six taxable periods immediately preceding the period in which an authorisation would, if it were issued, have effect, and
(B) complied with the provisions of paragraph (a).
(iv) An authorisation may—
(I) be issued either without conditions or subject to such conditions as the Collector-General, having regard in particular to the considerations mentioned in subparagraph (iii), considers proper and specifies in writing to the taxable person concerned when issuing the authorisation,
(II) without prejudice to the generality of the foregoing, require an authorised person to remit to the Collector-General, within nine days immediately after the tenth day of the month immediately following each taxable period (other than the final taxable period) which is comprised in an accounting period, such an amount as may be specified by the Collector-General.
(v) The Collector-General may, by notice in writing, terminate an authorisation and, where a taxable person requests him to do so, he shall terminate the authorisation.
(vi) For the purposes of terminating an authorisation the Collector-General shall, where he considers it appropriate, have regard to the following matters:
(I) he has reasonable grounds to believe that the authorisation has resulted or could result in a loss of tax, or
(II) the taxable person—
(A) has furnished, or there is furnished on his behalf, any incorrect information for the purposes of the issue to him of an authorisation, or
(B) has not complied with the provisions of paragraph (a) or of this paragraph, including the conditions, if any, specified by the Collector-General under subparagraph (iv) in relation to the issue to him of an authorisation.
(vii) In relation to any taxable period in respect of which he has not complied with the provisions of paragraph (a), a person whose authorisation is terminated shall be deemed to have complied with paragraph (a) if, within twenty-one days of issue to him of a notice of termination, he furnishes to the Collector-General the return specified in paragraph (a) and at the same time remits to the said Collector-General the amount of tax payable by him in accordance with that paragraph.
(viii) (I) An authorisation shall be deemed to have been terminated by the Collector-General on the date that an authorised person—
(A) ceases to trade (except for the purposes of disposing of the stocks and assets of his business), whether for reasons of insolvency or any other reason,
(B) being a body corporate, goes into liquidation, whether voluntarily or not, or
(C) ceases to be a taxable person or a registered person, dies or becomes bankrupt.
(II) A taxable person to whom this subparagraph relates shall, in relation to any taxable period (or part of a taxable period) comprised in the accounting period which was in operation in his case on the date to which clause (I) of this subparagraph relates, be deemed to have complied with paragraph (a) if he furnishes to the Collector-General the return specified in subparagraph (ii) (II) and at the same time remits to the said Collector-General the amount of tax payable by him for the purposes of that subparagraph as if he were an authorised person whose accounting period ended on the last day of the taxable period during which the termination occurred:
Provided that the personal representative of a person who was an authorised person shall be deemed to be the taxable person concerned.”.
Amendment of section 20 (refund of tax) of Principal Act.
59.—Section 20 (3) (as amended by the Act of 1978) of the Principal Act is hereby amended in paragraph (a) by the substitution of “shall, in relation to the supply to such person of goods or services of a kind so specified”, for “in relation to the supply to such person of goods or services of a kind so specified shall”, and the said paragraph (a), as so amended, is set out in the Table to this section.
TABLE
(3) (a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall, in relation to the supply to such person of goods or services of a kind so specified, be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him in relation to such supply as does not qualify for deduction under section 12 in computing his liability to tax.
Amendment of section 32 (regulations) of Principal Act.
60.—Section 32 of the Principal Act is hereby amended in subsection (2A) (inserted by the Act of 1978) by the substitution of “, subsection (6) or (7) of section 15 or paragraph (ia) of the Sixth Schedule” for “or subsection (6) or (7) of section 15”.
Amendment of First Schedule to Principal Act.
61.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended—
(a) by the insertion of the following subparagraph after subparagraph (g) of paragraph (i) (inserted by the Finance Act, 1987):
“(gg) the management of an undertaking which is a collective investment undertaking within the meaning of section 18 of the Finance Act, 1989, other than services specified in subparagraph (g);”,
(b) by the substitution of the following paragraph for paragraph (iii):
“(iii) professional services of a medical nature, other than services specified in paragraph (iiib), but excluding such services supplied in the course of carrying on a business which consists in whole or in part of selling goods;”,
(c) by the insertion after paragraph (iiia) (inserted by the Finance Act, 1986) of the following paragraph:
“(iiib) professional services of a dental or optical nature;”,
and
(d) by the substitution in paragraph (ix) of “subparagraph (g) or (gg) of paragraph (i)” for “paragraph (i) (g)”.
Amendment of Second Schedule to Principal Act.
62.—The Second Schedule (inserted by the Finance Act, 1976) to the Principal Act is hereby amended by the insertion in subparagraph (b) of paragraph (xixa) (inserted by the Value-Added Tax (Reduction of Rate) (No. 5) Order, 1981 (S.I. No. 53 of 1981)), after “teeth”, of “, corrective spectacles and contact lenses”.
Amendment of Sixth Schedule to Principal Act.
63.—The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended—
(a) by the insertion of the following paragraphs after paragraph (i):
“(ia) every work of art being—
(a) a painting, drawing or pastel, or any combination thereof, executed entirely by hand, excluding hand-decorated manufactured articles and plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,
(b) an original lithograph, engraving, or print, or any combination thereof, produced directly from lithographic stones, plates or other engraved surfaces, which are executed entirely by hand,
(c) an original sculpture or statuary, excluding mass-produced reproductions and works of craftsmanship of a commercial character, or
(d) subject to and in accordance with regulations, an article of furniture, silver, glass or porcelain, whether hand-decorated or not, specified in the said regulations, where it is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, other than goods specified in subparagraph (a), (b) or (c);
(ib) literary manuscripts certified by the Director of the National Library as being of major national importance and of either cultural or artistic importance;”,
and
(b) by the insertion of the following paragraph after paragraph (ix):
“(ixa) corrective spectacles and contact lenses, including parts thereof;”.
PART IV
Stamp Duties
Levy on banks.
64.—(1) In this section—
“assessable amount” means the amount arrived at by dividing the specified amount by twelve and deducting £12,000,000 from the quotient;
“bank” means a person who, on the 1st day of September, 1988, was the holder of a licence granted under section 9 of the Central Bank Act, 1971;
“relevant sum”, in relation to a return, means a sum shown in the return other than a sum shown in respect of foreign currency;
“returns”, in relation to a bank, means the returns, entitled “MONTHLY RETURN OF ALL LICENSED BANKS: RESIDENT BRANCHES”, furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 20th day of January, 1988, the 17th day of February, 1988, the 31st day of March, 1988, the 20th day of April, 1988, the 18th day of May, 1988, the 30th day of June, 1988, the 20th day of July, 1988, the 17th day of August, 1988, the 30th day of September, 1988, the 19th day of October, 1988, the 16th day of November, 1988, and the 31st day of December, 1988;
“specified amount”, in relation to a bank, means the amount obtained by deducting the aggregate amount of the relevant sums shown in respect of Item 302.2 in supplement 1 of the returns of the bank from the aggregate amount of the relevant sums shown in the returns in respect of Government deposits and Non-Government deposits and shown as liabilities of the bank in such returns.
(2) A bank shall, not later than the 13th day of September, 1989, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) by reference to which that specified amount was calculated.
(3) There shall be charged on every statement delivered pursuant to subsection (2) a stamp duty of an amount equal to the sum of the following:
(a) 0.31 per cent. of that part of the assessable amount shown therein that does not exceed £120,000,000, and
(b) 0.423 per cent. of that part of the assessable amount shown therein that exceeds £120,000,000:
Provided that in the case where the assessable amount shown in the statement does not exceed £120,000,000, stamp duty of an amount equal to 0.31 per cent. of the assessable amount shown therein shall be charged.
(4) The duty charged by subsection (3) upon a statement delivered by a bank pursuant to subsection (2) shall be paid by the bank upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
(6) In the case of failure by a bank to deliver any statement required by subsection (2) within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 13th day of September, 1989, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
(7) The delivery of any statement required by subsection (2) may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(8) The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Revenue Commissioners payable by the bank.
Exemption from stamp duty of certain instruments (Custom House Docks Development Authority).
65.—No stamp duty shall be chargeable on any instrument under which any land, easement, way-leave, water right or other right whatsoever over or in respect of the land or water is acquired by the Custom House Docks Development Authority.
Exemption from stamp duty of certain instruments (Housing Finance Agency p.l.c.).
66.—(1) No stamp duty shall be chargeable on any agreement or other instrument made for the purposes of, or in connection with, securing the advancement of moneys to housing authorities by the Agency.
(2) In this section—
“the Agency” means the Housing Finance Agency p.l.c., being the body formerly known as the Housing Finance Agency;
“housing authority” means a housing authority within the meaning of the Housing Act, 1966.
(3) This section shall have effect with respect to instruments executed on or after the 1st day of November, 1986.
Amendment of section 27 of Stamp Duties Management Act, 1891.
67.—Section 27 of the Stamp Duties Management Act, 1891, is hereby amended—
(a) by the substitution of the following for the definition of the expression “die”:
“The expression ‘die’ includes any plate, type, tool, implement, apparatus, appliance, device, process and any other means whatsoever, used by or under the direction of the Commissioners for expressing or denoting any duty, or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty or for denoting any fee, and also any part or combination of any such plate, type, tool, implement, apparatus, appliance, device, process and any such other means:”;
(b) by the substitution of the following for the definition of the expression “stamp”:
“The expression ‘stamp’ means—
(a) any stamp, image, type, mark, seal, impression, imprint or perforation, whatsoever, impressed by means of a die, or
(b) any receipt in whatever form issued by or under the direction of the Commissioners, or
(c) an adhesive stamp issued by or under the direction of the Commissioners,
for denoting any duty or fee:”;
(c) by the insertion of the following after the definition of the expression “stamped”:
“The expression ‘impressed’ includes any method of applying, producing or indicating a stamp on instruments or material by means of a die:”.
Amendment of section 122 of Stamp Act, 1891.
68.—Section 122 of the Stamp Act, 1891, is hereby amended—
(a) by the substitution of the following for the definition of the expression “stamp”:
“The expression ‘stamp’ means—
(a) any stamp, image, type, mark, seal, impression, imprint or perforation, whatsoever, impressed by means of a die, or
(b) any receipt in whatever form issued by or under the direction of the Commissioners, or
(c) an adhesive stamp issued by or under the direction of the Commissioners,
for denoting any duty or fee:”;
(b) by the insertion of the following after the definition of the expression “stamped”:
“The expression ‘die’ includes any plate, type, tool, implement, apparatus, appliance, device, process and any other means whatsoever, used by or under the direction of the Commissioners for expressing or denoting any duty, or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty or for denoting any fee, and also any part or combination of any such plate, type, tool, implement, apparatus, appliance, device, process and any such other means:
The expression ‘impressed’ includes any method of applying, producing or indicating a stamp on instruments or material by means of a die:”.
Amendment of Forgery Act, 1913.
69.—The Forgery Act, 1913, is hereby amended—
(a) in section 8 (2) (b), by the insertion of “(as amended by the Finance Act, 1989)” after “Stamp Duties Management Act, 1891”, and
(b) in section 18, by the insertion of the following subsection after subsection (1):
“(1A) Notwithstanding subsection (1) of this section, the expressions ‘die’ and ‘stamp’, when used in this Act in relation to the Revenue Commissioners, have the same meanings, respectively, as are assigned to them by the Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989).”.
Relief from transfer stamp duty in the case of reconstructions or amalgamations of certain companies.
70.—(1) (a) Where in the course of a bona fide reconstruction or amalgamation of companies which, except for the fact that the transferee company is not registered in the State but is duly registered in another Member State of the European Economic Community, is in accordance with the provisions of section 31 of the Finance Act, 1965—
(i) the transferee company acquires all of the issued share capital of a particular existing company and the consideration for the acquisition consists wholly of the issue of shares in the transferee company to the holders of shares in the existing company in exchange for the shares held by them in the existing company, and
(ii) the particular existing company and the transferee company are shown to the satisfaction of the Revenue Commissioners to be wholly owned subsidiaries of the same holding company, then stamp duty under the heading “CONVEYANCE or TRANSFER on sale” in the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, shall not be chargeable on any instrument made for the purposes of or in connection with the transfer of the shares.
(b) In this section “holding company” and “subsidiaries” have the same meanings as they have in the Companies Act, 1963.
(2) This section shall have effect with respect to instruments executed on or after the 20th day of December, 1988.
Amendment of section 44 (exemption from stamp duty of certain stock) of Finance Act, 1970.
71.—(1) Section 44 of the Finance Act, 1970, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) In this section ‘stock’ means—
(a) any loan stock of a company registered or established in the State or a Board established by or under an Act of the Oireachtas or the Oireachtas of Saorstát Éireann the payment of the interest on which is guaranteed by the Minister for Finance, or
(b) any loan stock of the Electricity Supply Board, Radio Telefís Éireann, Industrial Credit Corporation p.l.c., Bord Telecom Éireann or Irish Telecommunications Investments p.l.c. to which paragraph (a) of this subsection does not apply.”.
(2) This section shall have effect with respect to instruments executed on or after the 27th day of June, 1988.
Amendment of First Schedule to Stamp Act, 1891.
72.—The First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, is hereby amended under the heading “LEASE”—
(a) by the substitution of the following paragraph for paragraph (1):
“(1) For any indefinite term or any term not exceeding 35 years: | |
Of any dwelling-house, part of a dwelling-house, or apartment at a rent not exceeding £6,000 per annum | Exempt”, |
and
(b) by the deletion of subparagraph (a) of paragraph (2).
PART V
Capital Acquisitions Tax
Chapter I
General
Interpretation (Part V).
73.—In this Part “the Principal Act” means the Capital Acquisitions Tax Act, 1976.
Chapter II
Arrangements with regard to Returns and Assessments
Delivery of returns.
74.—The Principal Act is hereby amended by the substitution for section 36 of the following section—
“36.— (1) In this section—
(a) notwithstanding anything contained in sections 6 and 12—
(i) a reference to a taxable gift is a reference to a taxable gift taken on or after the 28th day of February, 1974;
(ii) a reference to a taxable inheritance is a reference to a taxable inheritance taken on or after the 1st day of April, 1975; and
(iii) a reference, other than in subparagraph (i), to a gift or a taxable gift includes a reference to an inheritance or a taxable inheritance, as the case may be; and
(b) a reference to a donee includes a reference to a successor.
(2) Any person who is primarily accountable for the payment of tax by virtue of section 35 (1), or by virtue of paragraph (c) of section 107 of the Finance Act, 1984, shall, within four months after the relevant date referred to in subsection (5)—
(a) deliver to the Commissioners a full and true return of—
(i) every gift in respect of which he is so primarily accountable;
(ii) all the property comprised in such gift on the valuation date;
(iii) an estimate of the market value of such property on the valuation date; and
(iv) such particulars as may be relevant to the assessment of tax in respect of such gift;
(b) notwithstanding the provisions of section 39, make on that return an assessment of such amount of tax as, to the best of his knowledge, information and belief, ought to be charged, levied and paid on that valuation date; and
(c) duly pay the amount of such tax.
(3) The provisions of subsection (2) (c) shall be complied with—
(a) where the tax due and payable in respect of any part of the gift is being paid by instalments under the provisions of section 43, by the due payment of—
(i) an amount which includes any instalment of tax which has fallen due prior to or on the date of the assessment of the tax referred to in subsection (2) (b); and
(ii) any further instalments of such tax on the due dates in accordance with that section;
(b) where the tax due and payable is inheritance tax whichis being wholly or partly paid by the transfer of securities to the Minister for Finance under the provisions of section 45, by—
(i) delivering to the Commissioners with the return an application to pay all or part of the tax by such transfer;
(ii) completing the transfer of the securities to the Minister for Finance within such time, not being less than 30 days, as may be specified by the Commissioners by notice in writing; and
(iii) duly paying the excess, if any, of the amount of the tax referred to in subsection (2) (b), or in paragraph (a) (i), over the nominal face value of the securities tendered in payment of the tax in accordance with the provisions of subparagraph (i).
(4) Subsection (2) applies to a charge for tax arising by reason of the provisions of section 106 of the Finance Act, 1984, and to any other gift where—
(a) so far as it is a taxable gift taken before the 2nd day of June, 1982—
(i) the taxable value of such gift exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof;
(ii) the taxable value of such gift falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from such disponer from an amount which is less than or equal to the amount specified in subparagraph (i) to an amount which exceeds the amount so specified; or
(iii) the taxable value of such gift falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from such disponer from an amount which is greater than the amount specified in subparagraph (i);
and, in this paragraph—
(I) any reference to the total taxable value of all taxable gifts includes a reference to the total aggregable value of all aggregable gifts;
(II) ‘aggregable gift’ and ‘aggregable value’ have the meanings assigned to them by paragraph 1 of Part I of the Second Schedule;
(b) so far as it is a taxable gift taken on or after the 2nd day of June, 1982, and before the 26th day of March, 1984—
(i) the taxable value of such gift exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof;
(ii) the taxable value of such gift falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is less than or equal to the amount specified in subparagraph (i) to an amount which exceeds the amount so specified; or
(iii) the taxable value of such gift falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is greater than the amount specified in subparagraph (i);
(c) so far as it is a taxable gift taken on or after the 26th day of March, 1984, the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of June, 1982, exceeds an amount which is 80 per cent. of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate; or
(d) the donee or, in a case to which section 23 (1) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return,
and, for the purposes of this subsection, a reference to a gift or a taxable gift includes a reference to a part of a gift or to a part of a taxable gift, as the case may be.
(5) For the purposes of this section, the relevant date shall be—
(a) the valuation date or the 1st day of September, 1989, whichever is the later; or
(b) where the donee or, in a case to which section 23 (1) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return, the date of the notice.
(6) Any person who is accountable for the payment of tax by virtue of subsection (2) or (9) of section 35 shall, if he is required by notice in writing by the Commissioners to do so, comply with the provisions of paragraphs (a), (b) and (c) of subsection (2) of this section (as if he were a person primarily accountable for the payment of tax by virtue of section 35 (1)) within such time, not being less than 30 days, as may be specified in the notice.
(7) (a) Any accountable person shall, if he is so required by the Commissioners by notice in writing, deliver and verify to the Commissioners within such time, not being less than 30 days, as may be specified in the notice—
(i) a statement (where appropriate, on a form provided, or approved of, by them) of such particulars relating to any property; and
(ii) such evidence as they require,
as may, in their opinion, be relevant to the assessment of tax in respect of the gift.
(b) The Commissioners may authorise a person to inspect—
(i) any property comprised in a gift; or
(ii) any books, records, accounts or other documents, in whatever form they are stored, maintained or preserved, relating to any property as may in their opinion be relevant to the assessment of tax in respect of a gift,
and the person having the custody or possession of that property, or of those books, records, accounts or documents, shall permit the person so authorised to make that inspection at such reasonable times as the Commissioners consider necessary.
(8) The Commissioners may by notice in writing require any accountable person to—
(a) deliver to them within such time, not being less than 30 days, as may be specified in the notice, an additional return, if it appears to the Commissioners that a return made by that accountable person is defective in a material respect by reason of anything contained in or omitted from it;
(b) notwithstanding the provisions of section 39, make on that additional return an assessment of such amended amount of tax as, to the best of his knowledge, information and belief, ought to be charged, levied and paid on the relevant gift; and
(c) duly pay the outstanding tax, if any, for which he is accountable in respect of that gift;
and
(i) the requirements of subparagraphs (ii), (iii) and (iv) of subsection (2) (a) shall apply to such additional return required by virtue of paragraph (a); and
(ii) the provisions of subsection (3) shall, with any necessary modifications, apply to any payment required by virtue of paragraph (c).
(9) Where any accountable person who has delivered a return or an additional return is aware or becomes aware at any time that the return or additional return is defective in a material respect by reason of anything contained in or omitted from it, he shall, without application from the Commissioners and within three months of so becoming aware—
(a) deliver to them an additional return;
(b) notwithsanding the provisions of section 39, make on that additional return an assessment of such amended amount of tax as, to the best of his knowledge, information and belief, ought to be charged, levied and paid on the relevant gift; and
(c) duly pay the outstanding tax, if any, for which he is accountable in respect of that gift;
and
(i) the requirements of subparagraphs (ii), (iii) and (iv) of subsection (2) (a) shall apply to such additional return required by virtue of paragraph (a); and
(ii) the provisions of subsection (3) shall, with any necessary modifications, apply to any payment required by virtue of paragraph (c).
(10) Any amount of tax payable by an accountable person in respect of an assessment of tax made by him on a return delivered by him (other than an amount of that tax payable by the transfer of securities to the Minister for Finance under the provisions of section 45) shall accompany the return and be paid to the Accountant-General of the Commissioners.
(11) Any assessment or payment of tax made under the provisions of this section shall include interest upon tax payable in accordance with the provisions of section 41.”.
Application of section 39 (assessment of tax) of Principal Act.
75.—Nothing in section 36 of the Principal Act shall preclude the Commissioners from making an assessment of tax, a correcting assessment of tax, or an additional assessment of tax, under the provisions of section 39 of that Act.
Amendment of section 41 (payment of tax and interest on tax) of Principal Act.
76.—(1) Section 41 of the Principal Act is hereby amended by the substitution for subsection (3) of the following subsection:
“(3) Notwithstanding the provisions of subsection (2), interest shall not be payable on tax which is paid within three months of the valuation date, and where tax and interest, if any, thereon is paid within thirty days of the date of assessment thereof, interest shall not run on that tax for the period of thirty days from the date of the assessment or any part of that period:
Provided that, in relation to an assessment of tax made by an accountable person on a return delivered by him, interest shall not be payable on tax which is paid within four months of the valuation date.”.
(2) A payment by an accountable person of tax shall be treated as a payment on account of tax for the purposes of section 41 of the Principal Act, notwithstanding that the payment may be conditional or that the assessment of tax is incorrect.
Amendment of section 63 (penalties) of Principal Act.
77.—Section 63 of the Principal Act is hereby amended—
(a) by the substitution for subsection (1) of the following subsection:
“(1) (a) Any person who contravenes or fails to comply with any requirement or provision under section 36 shall be liable to a penalty of £2,000.
(b) Where the contravention or failure referred to in paragraph (a) continues after judgment has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £25 for each day on which the contravention or failure so continues.”,
(b) by the substitution for “£500” of “£1,000” in subsection (2),
(c) by the substitution for “£1,000” of “£5,000” in subsection (3), and
(d) by the substitution for “£250” of “£1,000” in subsection (7).
Amendment of section 107 (application of Principal Act) of Finance Act, 1984.
78.—Section 107 of the Finance Act, 1984, is hereby amended—
(a) by the deletion of paragraph (e), and
(b) by the substitution for paragraph (g) of the following paragraph:
“(g) sections 35 (1), 40, 45 and 57 of, and the Second Schedule to, the Principal Act shall not apply.”.
Surcharge for undervaluation of property.
79.—(1) Where—
(a) an accountable person delivers a return, and
(b) the estimate of the market value of any asset comprised in a gift or inheritance and included in that return, when expressed as a percentage of the ascertained value of that asset, is within any of the percentages specified in column (1) of the Table to this section,
then the amount of tax attributable to the property which is that asset shall be increased by a sum (hereafter in this section referred to as the “surcharge”) equal to the corresponding percentage, set out in column (2) of that Table opposite the relevant percentages in the said column (1), of that amount of tax.
(2) Interest shall be payable under the provisions of section 41 of the Principal Act upon any surcharge as if the surcharge were tax, and the surcharge and any interest thereon shall be chargeable and recoverable as if the surcharge and that interest were part of the tax.
(3) Any person aggrieved by the imposition on him of a surcharge under this section in respect of any asset may, within 30 days of the notification to him of the amount of such surcharge, appeal to the Appeal Commissioners against the imposition of such surcharge on the grounds, and only on the grounds, that, having regard to all the circumstances, there were sufficient grounds on which he might reasonably have based his estimate of the market value of the asset.
(4) The Appeal Commissioners shall hear and determine an appeal to them under subsection (3) as if it were an appeal to them against an assessment to tax, and the provisions of section 52 of the Principal Act relating to an appeal or to the rehearing of an appeal or to the statement of a case for the opinion of the High Court on a point of law shall, with any necessary modifications, apply accordingly.
(5) In this section “ascertained value” means the market value subject to the right of appeal under section 51 or section 52 of the Principal Act.
TABLE
Estimate of the market value of the asset in the return, expressed as a percentage of the ascertained value of that asset | Surcharge |
(1) | (2) |
Equal to or greater than 0 per cent. but less than 40 per cent. | 30 per cent. |
Equal to or greater than 40 per cent. but less than 50 per cent. | 20 per cent. |
Equal to or greater than 50 per cent. but less than 67 per cent. | 10 per cent. |
Chapter III
Miscellaneous
Amendment of section 2 (interpretation) of Principal Act.
80.—(1) Section 2 of the Principal Act is hereby amended—
(a) in the definition of “child” in subsection (1), by the substitution for “the Adoption Acts, 1952 to 1974” of “the Adoption Acts, 1952 to 1988” in each place where it occurs, and
(b) in subsection (5), by the substitution for “the Adoption Acts, 1952 to 1974” of “the Adoption Acts, 1952 to 1988” in both places where it occurs.
(2) This section shall have effect as respects gifts and inheritances taken on or after the 26th day of July, 1988.
Extension of section 35 (accountable persons) of Principal Act.
81.—(1) In the case of an inheritance taken on or before the date of death of the disponer, the disponer shall also be a person accountable for the payment of any amount of the tax for which the persons referred to in section 35 (1) of the Principal Act are made primarily accountable, and, subject to subsection (2), the Principal Act shall have effect as if such disponer were a person referred to in section 35 (2) (b) of that Act:
Provided that the disponer as such shall not be so accountable in the case where the date of the disposition was prior to the 1st day of May, 1989.
(2) The provisions of subsections (3) and (9) of section 35 of the Principal Act shall not apply to a disponer who is accountable for the payment of tax under subsection (1).
Amendment of section 37 (signing of returns, etc.) of Principal Act.
82.—Section 37 of the Principal Act is hereby amended by the substitution for subsection (4) of the following subsection:
“(4) (a) A return or additional return delivered under this Act shall—
(i) be made on a form provided, or approved of, by the Commissioners, or
(ii) except in a case to which subsection (2) relates but in a case where subsection (3) applies, be in a form approved of by the Commissioners and delivered by any electronic, photographic or other process approved of by them and in circumstances where the use of such process has been agreed by them and subject to such conditions as they may impose.
(b) An affidavit, additional affidavit, account or additional account, delivered under this Act, shall be made on a form provided, or approved of, by the Commissioners.”.
Amendment of Second Schedule to Principal Act.
83.—(1) Part I of the Second Schedule to the Principal Act is hereby amended by the substitution for paragraph 9 of the following paragraph:
“9. (1) In this paragraph—
‘company’ means a company which—
(a) is a private trading company within the meaning assigned by section 16 (2); and
(b) for the relevant period, is such a company—
(i) controlled by the disponer; and
(ii) where the disponer is a director thereof;
‘company controlled by the disponer’ means a company that is under the control of any one or more of the following, that is to say—
(a) the disponer,
(b) nominees of the disponer,
(c) the trustees of a settlement made by the disponer;
‘control’, in relation to a company, shall be construed in accordance with section 16 (4) (b);
‘nominee’ has the same meaning as it has in section 16;
‘relevant period’ means—
(a) the period of five years ending on the date of the disposition; or
(b) where, at the date of the disposition,
(i) an interest in possession in—
(I) the property referred to in subparagraph (2) (a), or
(II) the shares referred to in subparagraph (2) (b),
as the case may be, is limited to the disponer under the disposition, and
(ii) such property is not, or such shares are not, property consisting of the appropriate part of property, within the meaning of section 5 (5), on which is charged or secured an annuity or other annual right limited to cease on the death of the disponer,
the period of five years ending on the coming to an end of that interest,
subject, in relation to work, to the exclusion of reasonable periods of annual or sick leave from that period of five years.
(2) For the purpose of computing the tax payable on a gift or inheritance, the donee or successor shall be deemed to bear to the disponer the relationship of a child in any case where the donee or successor is a child of a brother, or a child of a sister, of the disponer and either—
(a) the donee or successor has worked substantially on a full-time basis for the disponer for the relevant period in carrying on, or in assisting in carrying on, the trade, business or profession of the disponer, and the gift or inheritance consists of property which was used in connection with that business, trade or profession; or
(b) the donee or successor has worked substantially on a full-time basis for a company for the relevant period in carrying on, or in assisting in carrying on, the trade, business or profession of the company, and the gift or inheritance consists of shares in that company.
(3) Without prejudice to the generality of subparagraph (2), a donee or successor shall not be deemed to be working substantially on a full-time basis for a disponer or a company unless—
(a) where the gift or inheritance consists of property which was used in connection with the business, trade or profession of the disponer, the donee or successor works—
(i) more than 24 hours a week for the disponer, at a place where that business, trade or profession, is carried on; or
(ii) more than 15 hours a week for the disponer, at a place where that business, trade or profession is carried on, and such business, trade or profession is carried on exclusively by the disponer, any spouse of the disponer, and the donee or successor;
or
(b) where the gift or inheritance consists of shares in the company, the donee or successor works—
(i) more than 24 hours a week for the company, at a place where the business, trade or profession of the company is carried on; or
(ii) more than 15 hours a week for the company, at a place where the business, trade or profession of the company is carried on, and such business, trade or profession is carried on exclusively by the disponer, any spouse of the disponer, and the donee or successor.
(4) The provisions of this paragraph shall not apply to a gift or inheritance taken by a donee or successor under a discretionary trust.”.
(2) This section shall have effect as respects gifts and inheritances taken on or after the 1st day of May, 1989.
Amendment of section 60 (relief in respect of certain policies of insurance) or Finance Act, 1985.
84.—Section 60 of the Finance Act, 1985, is hereby amended by the insertion of the following subsection after subsection (1):
“(1A) In this section ‘insured’ means an individual or, in relation to a qualifying insurance policy where—
(a) the insured is an individual and the spouse of that individual at the date the policy is effected;
(b) annual premiums are paid by either or both of them during their joint lives, and by the survivor of them during the life of such survivor; and
(c) the proceeds of the policy are payable on the death of such survivor, or on the simultaneous deaths of both such spouses,
means—
(i) where the proceeds of the policy are so payable on the death of such survivor, that survivor, and the proceeds of the policy shall be deemed to have been provided by such survivor, as disponer; or
(ii) where the proceeds of the policy are so payable on the simultaneous deaths of both such spouses, each of the spouses, and each such spouse shall be deemed to have provided the proceeds of the policy—
(I) to the extent that such proceeds are applied in paying the relevant tax of the insured who is that spouse, and
(II) where the proceeds of the policy are not applied in paying relevant tax, to the extent that the proceeds not so applied are comprised in an inheritance taken under a disposition made by that spouse.”.
Exemption of specified collective investment undertakings.
85.—(1) In this section “specified collective investment undertaking” and “unit” have, respectively, the same meanings as they have in section 18.
(2) Where any unit of a specified collective investment undertaking is comprised in a gift or an inheritance, then such unit—
(a) shall be exempt from tax, and
(b) shall not be taken into account in computing tax on any gift or inheritance taken by the donee or successor,
if, but only if, it is shown to the satisfaction of the Commissioners that—
(i) the unit is comprised in the gift or inheritance—
(I) at the date of the gift or at the date of the inheritance; and
(II) at the valuation date;
(ii) at the date of the disposition—
(I) the disponer is neither domiciled nor ordinarily resident in the State; or
(II) the proper law of the disposition is not the law of the State;
and
(iii) at the date of the gift or at the date of the inheritance, the donee or successor is neither domiciled nor ordinarily resident in the State.
(3) This section shall have effect as respects gifts and inheritances taken on or after the date of the passing of this Act.
PART VI
Anti-Avoidance
Transactions to avoid liability to tax.
86.—(1) (a) In this section—
“the Acts” means—
(i) the Tax Acts,
(ii) the Capital Gains Tax Acts,
(iii) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(iv) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,
(v) Part VI of the Finance Act, 1983, and the enactments amending or extending that Part, and
(vi) the statutes relating to stamp duty,
and any instrument made thereunder;
“business” means any trade, profession or vocation;
“notice of opinion” means a notice given by the Revenue Commissioners under the provisions of subsection (6);
“tax” means any tax, duty, levy or charge which, in accordance with the provisions of the Acts, is placed under the care and management of the Revenue Commissioners and any interest, penalty or other amount payable pursuant to those provisions;
“tax advantage” means—
(i) a reduction, avoidance or deferral of any charge or assessment to tax, including any potential or prospective charge or assessment, or
(ii) a refund of or a payment of an amount of tax, or an increase in an amount of tax, refundable or otherwise payable to a person, including any potential or prospective amount so refundable or payable,
arising out of, or by reason of, a transaction, including a transaction where another transaction would not have been undertaken or arranged to achieve the results, or any part of the results, achieved or intended to be achieved by the transaction;
“tax avoidance transaction” has the meaning assigned to it by subsection (2);
“tax consequences” means, in relation to a tax avoidance transaction, such adjustments and acts as may be made and done by the Revenue Commissioners pursuant to subsection (5) in order to withdraw or deny the tax advantage resulting from the tax avoidance transaction;
“transaction” means—
(i) any transaction, action, course of action, course of conduct, scheme, plan or proposal, and
(ii) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable or intended to be enforceable by legal proceedings, and
(iii) any series of or combination of the circumstances referred to in paragraphs (i) and (ii),
whether entered into or arranged by one person or by two or more persons—
(I) whether acting in concert or not, or
(II) whether or not entered into or arranged wholly or partly outside the State, or
(III) whether or not entered into or arranged as part of a larger transaction or in conjunction with any other transaction or transactions.
(b) In subsections (2) and (3), for the purposes of the hearing or rehearing under subsection (8) of an appeal made under subsection (7) or for the purposes of the determination of a question of law arising on the statement of a case for the opinion of the High Court, the references to the Revenue Commissioners shall, subject to any necessary modifications, be construed as references to the Appeal Commissioners or to a judge of the Circuit Court or, to the extent necessary, to a judge of the High Court, as appropriate.
(2) For the purposes of this section and subject to subsection (3), a transaction is a “tax avoidance transaction” if, having regard to any one or more of the following, that is to say—
(a) the results of the transaction,
(b) its use as a means of achieving those results, and
(c) any other means by which the results or any part of the results could have been achieved,
the Revenue Commissioners form the opinion that—
(i) it gives rise to, or, but for this section, would give rise to, a tax advantage, and
(ii) the transaction was not undertaken or arranged primarily for purposes other than to give rise to a tax advantage,
and references in this section to the Revenue Commissioners forming an opinion that a transaction is a tax avoidance transaction shall be construed as references to them forming an opinion with regard to the transaction in accordance with the provisions of this subsection.
(3) Without prejudice to the generality of the provisions of subsection (2), in forming an opinion in accordance with that subsection and subsection (4), as to whether or not a transaction is a tax avoidance transaction, the Revenue Commissioners shall not regard the transaction as being a tax avoidance transaction if they are satisfied that—
(a) notwithstanding that the purpose or purposes of the transaction could have been achieved by some other transaction which would have given rise to a greater amount of tax being payable by the person, the transaction—
(i) was undertaken or arranged by a person with a view, directly or indirectly, to the realisation of profits in the course of the business activities of a business carried on by the person, and
(ii) was not undertaken or arranged primarily to give rise to a tax advantage,
or
(b) the transaction was undertaken or arranged for the purpose of obtaining the benefit of any relief, allowance or other abatement provided by any provision of the Acts and that transaction would not result directly or indirectly in a misuse of the provision or an abuse of the provision having regard to the purposes for which it was provided:
Provided that, in forming an opinion as aforesaid in relation to any transaction, the Revenue Commissioners shall have regard to—
(I) the form of that transaction,
(II) the substance of that transaction,
(III) the substance of any other transaction or transactions which that transaction may reasonably be regarded as being directly or indirectly related to or connected with, and
(IV) the final outcome and result of that transaction and any combination of those other transactions which are so related or connected.
(4) Subject to the provisions of this section, the Revenue Commissioners, as respects any transaction, may, at any time—
(a) form the opinion that the transaction is a tax avoidance transaction,
(b) calculate the tax advantage which they consider arises, or which, but for this section, would arise, from the transaction,
(c) determine the tax consequences which they consider would arise in respect of the transaction if their opinion were to become final and conclusive in accordance with subsection (5) (e), and
(d) calculate the amount of any relief from double taxation which they would propose to give to any person in accordance with the provisions of subsection (5) (c).
(5) (a) Where the opinion of the Revenue Commissioners that a transaction is a tax avoidance transaction becomes final and conclusive they may, notwithstanding any other provision of the Acts, make all such adjustments and do all such acts as are just and reasonable (in so far as those adjustments and acts have been specified or described in a notice of opinion given under subsection (6) and subject to the manner in which any appeal made under subsection (7) against any matter specified or described in the notice of opinion has been finally determined, including any adjustments and acts not so specified or described in the notice of opinion but which form part of a final determination of any appeal as aforesaid) in order that the tax advantage resulting from a tax avoidance transaction shall be withdrawn from or denied to any person concerned.
(b) Subject to, but without prejudice to the generality of paragraph (a), the Revenue Commissioners may—
(i) allow or disallow, in whole or in part, any deduction or other amount which is relevant in computing tax payable, or any part thereof,
(ii) allocate or deny to any person any deduction, loss, abatement, relief, allowance, exemption, income or other amount, or any part thereof, or
(iii) recharacterize for tax purposes the nature of any payment or other amount.
(c) Where the Revenue Commissioners make any adjustment or do any act for the purposes of paragraph (a), they shall afford relief from any double taxation which they consider would, but for this paragraph, arise by virtue of any adjustment made or act done by them pursuant to the foregoing provisions of this subsection.
(d) Notwithstanding any other provision of the Acts, where—
(i) pursuant to subsection (4) (c), the Revenue Commissioners determine the tax consequences which they consider would arise in respect of a transaction if their opinion, that the transaction is a tax avoidance transaction, were to become final and conclusive, and
(ii) pursuant to that determination, they specify or describe in a notice of opinion any adjustment or act which they consider would be, or be part of, the said tax consequences,
then, in so far as any right of appeal lay under subsection (7) against any such adjustment or act so specified or described, no right or further right of appeal shall lie under the Acts against that adjustment or act when it is made or done in accordance with the provisions of this subsection or against any adjustment or act so made or done that is not so specified or described in the notice of opinion but which forms part of the final determination of any appeal made under the said subsection (7) against any matter specified or described in the notice of opinion.
(e) For the purposes of this subsection an opinion of the Revenue Commissioners that a transaction is a tax avoidance transaction shall be final and conclusive—
(i) if, within the time limited, no appeal is made under subsection (7) against any matter or matters specified or described in a notice or notices of opinion given pursuant to that opinion, or
(ii) as and when all appeals made under the said subsection (7) against any such matter or matters have been finally determined and none of the appeals has been so determined by an order directing that the opinion of the Revenue Commissioners to the effect that the transaction is a tax avoidance transaction is void.
(6) (a) Where, pursuant to subsections (2) and (4), the Revenue Commissioners form the opinion that a transaction is a tax avoidance transaction, they shall immediately thereupon give notice in writing of the opinion to any person from whom a tax advantage would be withdrawn or to whom a tax advantage would be denied or to whom relief from double taxation would be given, if the opinion became final and conclusive, and the notice shall specify or describe—
(i) the transaction which in the opinion of the Revenue Commissioners is a tax avoidance transaction,
(ii) the tax advantage, or part thereof, calculated by the Revenue Commissioners which would be withdrawn from or denied to the person to whom the notice is given,
(iii) the tax consequences of the transaction determined by the Revenue Commissioners, in so far as they would refer to the person, and
(iv) the amount of any relief from double taxation calculated by the Revenue Commissioners which they would propose to give to the person in accordance with subsection (5) (c).
(b) Section 542 of the Income Tax Act, 1967, shall, with any necessary modifications, apply for the purposes of a notice given under this subsection, or subsection (10), as if it were a notice given under that Act.
(7) Any person aggrieved by an opinion formed or, in so far as it refers to the person, a calculation or determination made by the Revenue Commissioners pursuant to subsection (4) may, by notice in writing given to the Revenue Commissioners within 30 days of the date of the notice of opinion, appeal to the Appeal Commissioners on the grounds and, notwithstanding any other provision of the Acts, only on the grounds that, having regard to all of the circumstances, including any fact or matter which was not known to the Revenue Commissioners when they formed their opinion or made their calculation or determination, and to the provisions of this section—
(a) the transaction specified or described in the notice of opinion is not a tax avoidance transaction, or
(b) the amount of the tax advantage, or the part thereof, specified or described in the notice of opinion which would be withdrawn from or denied to the person is incorrect, or
(c) the tax consequences specified or described in the notice of opinion, or such part thereof as shall be specified or described by the appellant in the notice of appeal, would not be just and reasonable in order to withdraw or to deny the tax advantage, or part thereof, specified or described in the notice of opinion, or
(d) the amount of relief from double taxation which the Revenue Commissioners propose to give to the person is insufficient or incorrect.
(8) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (7) as if it were an appeal against an assessment to income tax and, subject to subsection (9), all the provisions of the Income Tax Act, 1967, relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications:
Provided that on the hearing or rehearing of the appeal—
(a) it shall not be lawful to go into any grounds of appeal other than those specified in subsection (7), and
(b) at the request of the appellants, two or more appeals made by two or more persons pursuant to the same opinion, calculation or determination formed or made by the Revenue Commissioners pursuant to subsection (4) may be heard or reheard together.
(9) (a) On the hearing of an appeal made under subsection (7) the Appeal Commissioners shall have regard to all matters to which the Revenue Commissioners may or are required to have regard under the provisions of this section and—
(i) in relation to an appeal made on the grounds referred to in paragraph (a) of subsection (7), they shall determine the appeal, in so far as it is made on those grounds, by ordering, if they, or a majority of them—
(I) consider that the transaction specified or described in the notice of opinion, or any part of that transaction, is a tax avoidance transaction, that the opinion, or the opinion in so far as it relates to that part, is to stand good, or
(II) consider that, subject to such amendment or addition thereto as the Appeal Commissioners, or the said majority of them, deem necessary and as they shall specify or describe the transaction, or any part of it, specified or described in the notice of opinion, is a tax avoidance transaction, that the transaction, or that part of it, be so amended or added to and that, subject to the amendment or addition, the opinion, or the opinion in so far as it relates to that part, is to stand good, or
(III) do not so consider as referred to in clause (I) or (II), that the opinion is void,
or
(ii) in relation to an appeal made on the grounds referred to in paragraph (b) of subsection (7), they shall determine the appeal, in so far as it is made on those grounds, by ordering that the amount of the tax advantage, or the part thereof, specified or described in the notice of opinion be increased or reduced by such amount as they shall direct or that it shall stand good,
or
(iii) in relation to an appeal made on the grounds referred to in paragraph (c) of subsection (7), they shall determine the appeal, in so far as it is made on those grounds, by ordering that the tax consequences specified or described in the notice of opinion shall be altered or added to in such manner as they shall direct or that they shall stand good,
or
(iv) in relation to an appeal made on the grounds referred to in paragraph (d) of subsection (7), they shall determine the appeal, in so far as it is made on those grounds, by ordering that the amount of the relief from double taxation specified or described in the notice of opinion shall be increased or reduced by such amount as they shall direct or that it shall stand good.
(b) The provisions of this subsection shall, subject to any necessary modifications, apply to the rehearing of an appeal by a judge of the Circuit Court and, to the extent necessary, to the determination by the High Court of any question or questions of law arising on the statement of a case for the opinion of the High Court.
(10) The Revenue Commissioners may, at any time, amend, add to or withdraw any matter specified or described in a notice of opinion by giving notice (hereafter in this subsection referred to as the “notice of amendment”) in writing of the amendment, addition or withdrawal to each and every person affected thereby, in so far as the person is so affected, and the foregoing provisions of this section shall apply in all respects as if the notice of amendment were a notice of opinion and any matter specified or described in the notice of amendment were specified or described in a notice of opinion:
Provided that no such amendment, addition or withdrawal may be made so as to set aside or alter any matter which has become final and conclusive on the determination of an appeal made with regard to that matter under subsection (7).
(11) Where pursuant to subsections (2) and (4), the Revenue Commissioners form the opinion that a transaction is a tax avoidance transaction and, pursuant to that opinion, notices are to be given under subsection (6) to two or more persons, any obligation on the Revenue Commissioners to maintain secrecy or any other restriction upon the disclosure of information by the Revenue Commissioners shall not apply with respect to the giving of the notices as aforesaid or to the performance of any acts or the discharge of any functions authorised by this section to be performed or discharged by them or to the performance of any act or the discharge of any functions, including any act or function in relation to an appeal made under subsection (7), which is directly or indirectly related to the acts or functions so authorised.
(12) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions, including the forming of an opinion, authorised by this section to be performed or discharged by the Revenue Commissioners and references in this section to the Revenue Commissioners shall, with any necessary modifications, be construed as including references to an officer so nominated.
(13) This section shall apply as respects any transaction where the whole or any part of the transaction is undertaken or arranged on or after the 25th day of January, 1989, and as respects any transaction undertaken or arranged wholly before that date in so far as it gives rise to, or would, but for this section, give rise to—
(a) a reduction, avoidance or deferral of any charge or assessment to tax, or part thereof, where the charge or assessment arises by virtue of any other transaction carried out wholly on or after a date, or
(b) a refund or a payment of an amount, or of an increase in an amount, of tax, or part thereof, refundable or otherwise payable to a person where that amount, or increase in the amount, would otherwise become first so refundable or otherwise payable to the person on a date,
which could not fall earlier than the said 25th day of January, 1989, as the case may be.
Amendment of section 33 (connected persons) of Capital Gains Tax Act, 1975.
87.—Section 33 of the Capital Gains Tax Act, 1975, is hereby amended by the insertion after subsection (5) of the following subsection:
“(5A) (a) Where a person disposes of an asset to another person in such circumstances that—
(i) the proviso to subsection (5) would, but for this subsection, apply in determining the market value of the asset, and
(ii) the person is not chargeable to capital gains tax under section 4 in respect of any gain accruing on his disposal of the asset,
then, as respects any subsequent disposal of the asset by the other person, that other person's acquisition of the asset shall, for the purposes of this Act, be deemed to be for an amount equal to the market value of the asset determined as if the said proviso to subsection (5) had not been enacted.
(b) This subsection shall—
(i) apply to disposals made on or after the 25th day of January, 1989, and
(ii) have effect for the purposes of the determination of any deduction to be made from a chargeable gain accruing on or after the 25th day of January, 1989, in respect of an allowable loss, notwithstanding that the loss accrued, or, but for this section, would have accrued, on a disposal made before that day.”.
Schemes to avoid liability to tax under Schedule F.
88.—(1) This section is for the purposes of counteracting any scheme or arrangement undertaken or arranged by a close company, or to which the close company is a party, being a scheme or arrangement the purpose of which, or one of the purposes of which, is to secure that any shareholder in the close company avoids or reduces a charge or assessment to income tax under Schedule F by converting into a capital receipt of the shareholder any amount which would otherwise be available for distribution by the close company to the shareholder by way of a dividend.
(2) Subject to subsection (6), this section shall apply to a disposal of shares in a close company by a shareholder if, following the disposal or the carrying out of a scheme or arrangement of which the disposal is a part, the interest of the shareholder in any trade or business (hereafter in this section referred to as the “specified business”) which was carried on by the close company at the time of the disposal, whether or not the specified business continues to be carried on by the close company after the disposal, is not significantly reduced.
(3) Subject to subsection (4) and notwithstanding subsection (1) of section 84 of the Act of 1976 or any provision of the Capital Gains Tax Acts, the amount of—
(a) the proceeds in either or both money and money's worth received by a shareholder in respect of a disposal of shares in a close company to which this section applies, or
(b) if it is less than those proceeds, the excess of those proceeds over any consideration, being consideration which—
(i) is new consideration received by the close company for the issue of those shares, and
(ii) has not previously been taken into account for the purposes of this subsection,
shall, for all the purposes of the Tax Acts, be treated as a distribution (within the meaning of the Act of 1976) made, at the time of the disposal, by the close company to the shareholder.
(4) (a) The amount which at any time may be treated, under subsection (3), as a distribution made by a close company to a shareholder in respect of any disposal of shares in the close company shall not exceed the amount of the capital receipt, or the aggregate of the amounts of the capital receipts, which at such time has, or have, been received by the shareholder—
(i) in respect of the disposal, or
(ii) by reason of any act done pursuant to a scheme or arrangement of which the disposal is a part:
Provided that—
(I) a capital receipt received by a shareholder at any time on or after the disposal shall in respect of such time result in so much of the amount mentioned in subsection (3) being treated as a distribution (which is made by the close company to the shareholder at the time of the disposal) as does not exceed the amount of the capital receipt, or the aggregate of the amounts of such capital receipts, which at such time on or after the disposal has or have been received by the shareholder, and
(II) if, as a result of a shareholder having received a capital receipt, a close company is treated as having made a distribution to him under subsection (3), any provision of the Income Tax Acts in respect of interest on unpaid tax shall apply, for the purposes of tax due in respect of that distribution, as if the tax were due and payable only from the day on which the shareholder received the capital receipt.
(b) For the purposes of this subsection, “capital receipt” means, as appropriate in the circumstances, any amount of either or both money and money's worth (other than shares issued by a close company carrying on the specified business) which—
(i) is received by a shareholder in respect of a disposal of shares or by reason of any act done pursuant to a scheme or arrangement of which the disposal is a part, and
(ii) is not, apart from this section, chargeable to income tax in the hands of the shareholder.
(5) Notwithstanding the provisions of section 88 (1) of the Act of 1976, where a shareholder in a close company is treated under this section as having received a distribution from the close company, the shareholder shall only be entitled to a tax credit in respect of the distribution to the extent that the close company has paid advance corporation tax in respect of the distribution in accordance with Chapter VII of Part I of the Finance Act, 1983:
Provided that where a close company would but for the application of the provisions of section 41 of the said Finance Act, 1983, have paid an amount or an additional amount of advance corporation tax in respect of a distribution, then the close company shall be treated as having paid such an amount or additional amount of advance corporation tax in respect of that distribution for the purposes of this subsection.
(6) This section shall not apply as respects a disposal of shares in a close company by a shareholder where it is shown to the satisfaction of the inspector or, on the hearing, or the rehearing, of an appeal, to the satisfaction of the Appeal Commissioners, or the judge of the Circuit Court, as the case may be, that the disposal was made for bona fide commercial reasons and not as part of a scheme or arrangement the purpose, or one of the purposes, of which was the avoidance of tax.
(7) (a) In this section—
“the Act of 1976” means the Corporation Tax Act, 1976;
“appeal” means an appeal made pursuant to the provisions of section 416 of the Income Tax Act, 1967;
“close company” has the same meaning as it has, by reason of sections 94 and 95 of the Act of 1976, for the purposes of that Act;
“market value” shall be construed in accordance with section 49 of the Capital Gains Tax Act, 1975;
“new consideration” has the meaning assigned to it by section 87 of the Act of 1976;
“shares” includes loan stock, debentures and any interest or rights in or over, or any option in relation to, shares, loan stock or debentures, and references to “shareholder” shall be construed accordingly.
(b) (i) For the purposes of this section, there shall be a disposal of shares by a shareholder where the shareholder disposes of shares, or is treated under the provisions of the Capital Gains Tax Acts as disposing of shares, and references to a disposal of shares shall include references to a part disposal of shares within the meaning of those Acts.
(ii) Where under any arrangement between a close company (hereafter in this subparagraph referred to as “the first-mentioned company”) and its, or some of its, shareholders (being any arrangement similar to an arrangement entered into for the purposes of or in connection with a scheme of reconstruction or amalgamation) another close company issues shares to those shareholders in respect of or in proportion to (or as nearly as may be in proportion to) their holdings of shares in the first-mentioned company, but the shares in the first-mentioned company are either retained by the shareholders or are cancelled, then those shareholders shall, for the purposes of this section, be treated as making a disposal, or a part disposal, as the case may be, of the shares in the first-mentioned company in exchange for those shares held by them in consequence of such arrangement.
(c) For the purposes of this section, the interest of a shareholder in a trade or business is not significantly reduced following a disposal of shares or the carrying out of a scheme or arrangement of which the disposal is a part, if, but only if, at any time after the disposal, the percentage—
(i) of the ordinary share capital of the close company carrying on the trade or business at such time which is beneficially owned by the shareholder at such time, or
(ii) of any profits, which are available for distribution to equity holders, of the close company carrying on the trade or business at such time to which the shareholder is beneficially entitled at such time, or
(iii) of any assets, available for distribution to equity holders on a winding up, of the close company carrying on the trade or business at such time to which the shareholder would be beneficially entitled at such time on a winding up of the close company,
is not significantly less than the percentage of the said ordinary share capital, profits or assets, as the case may be, of the close company carrying on the trade or business at any time prior to the disposal—
(I) which the shareholder beneficially owned, or
(II) to which the shareholder was beneficially entitled,
at such time prior to the disposal, and sections 109 to 111 and section 114 of the Act of 1976 shall apply, but without regard to section 107 (7) of the Act of 1976 in so far as it relates to those sections, with any necessary modifications, to the determination, for the purposes of this paragraph, of the percentage of share capital, or other amount, which a shareholder beneficially owns or is beneficially entitled to, as they apply to the determination for the purposes of Part XI of the Act of 1976 of the percentage of any such amount which a company so owns or is so entitled to.
(d) The value of any amount received in money's worth shall, for the purposes of this section, be the market value of the money's worth at the time of its receipt.
(8) This section shall apply to any disposal of shares made on or after the 25th day of January, 1989.
Annual payments for non-taxable consideration.
89.—(1) Section 433 of the Income Tax Act, 1967, is hereby amended, as respects any yearly interest of money, annuity or other annual payment paid on or after the 9th day of May, 1989, by the deletion in subsection (1) of the words “>no assessment shall be made upon the person entitled to such interest, annuity, or annual payment, but” and the said subsection (1), as so amended, is set out in the Table to this subsection.
TABLE
(1) Where any yearly interest of money, annuity, or any other annual payment (whether payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract, or whether payable half-yearly or at any shorter or more distant periods), is payable wholly out of profits or gains brought into charge to tax, the whole of those profits or gains shall be assessed and charged with tax on the person liable to the interest, annuity, or annual payment, without distinguishing the same, and the person liable to make such payment, whether out of the profits or gains charged with tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled, on making such payment, to deduct and retain thereout a sum representing the amount of the tax thereon at the rate or rates of tax in force during the period through which the said payment was accruing due. The person to whom such payment is made shall allow such deduction upon the receipt of the residue of the same, and the person making such deduction shall be acquitted and discharged of so much money as is represented by the deduction, as if that sum had been actually paid.
(2) (a) Any payment to which this subsection applies—
(i) shall be made without deduction of income tax,
(ii) shall not be allowed as a deduction in computing the income or total income of the person by whom it is made, and
(iii) shall not be a charge on income for the purposes of corporation tax.
(b) This subsection applies to any payment made on or after the 9th day of May, 1989, which is—
(i) an annuity or other annual payment charged with tax under Case III of Schedule D, other than—
(I) interest,
(II) an annuity granted in the ordinary course of a business of granting annuities, or
(III) a payment made to an individual under a liability incurred in consideration of his surrendering, assigning or releasing an interest in settled property to or in favour of a person having a subsequent interest,
and
(ii) made under a liability incurred for consideration in money or money's worth, where all or any part of such consideration is not required to be brought into account in computing for the purposes of income tax or corporation tax the income of the person making the payment.
Arrangements reducing value of company shares.
90.—(1) In this section—
“arrangement” includes—
(a) any act or omission by a person or by the trustees of a disposition;
(b) any act or omission by any person having an interest in shares in a company;
(c) the passing by any company of a resolution; or
(d) any combination of acts, omissions or resolutions referred to in paragraphs (a), (b) and (c);
“company” means a private company within the meaning assigned by section 16(2) of the Principal Act;
“company controlled by a donee or successor” has the same meaning as is assigned to “company controlled by the donee or the successor” by section 16 of the Principal Act;
“event” includes—
(a) a death; and
(b) the expiration of a specified period;
“the Principal Act” means the Capital Acquisitions Tax Act, 1976;
“related shares” means the shares in a company, the market value of which shares is increased by any arrangement;
“related trust” has the meaning assigned to it by subsections (2) and (4);
“specified amount” means an amount equal to the difference between—
(a) the market value of shares in a company immediately before an arrangement is made, and ascertained under the provisions of section 16 or 17 of the Principal Act as if each share were a share in a company controlled by a donee or successor; and
(b) the market value of those shares, or of property representing those shares, immediately after the arrangement is made, and ascertained under the provisions of section 15 of the Principal Act,
and such specified amount shall be deemed to be situate where the company is incorporated.
(2) Where—
(a) a person has an absolute interest in possession in shares in a company; and
(b) any arrangement results in the market value of those shares, or of property representing those shares, immediately after that arrangement is made, being less than it would be but for that arrangement,
then, tax shall be payable in all respects as if a specified amount which relates to that arrangement were a benefit taken, immediately after that arrangement is made, from that person, as disponer, by—
(i) the beneficial owners of the related shares in that company; and
(ii) so far as the related shares in that company are held in trust (in this section referred to as the “related trust”) and have no ascertainable beneficial owners, by the disponer in relation to that related trust as if, immediately after that arrangement is made, that disponer was the absolute beneficial owner of those related shares,
in the same proportions as the market value of the related shares, which are beneficially owned by them or are deemed to be so beneficially owned, is increased by that arrangement.
(3) Where—
(a) an interest in property is limited by the disposition creating it to cease on an event;
(b) immediately before the making of an arrangement to which paragraph (c) relates, the property includes shares in a company; and
(c) the arrangement results in the market value of those shares, or of property representing those shares, immediately after that arrangement is made, being less than it would be but for that arrangement,
then, tax shall be payable under that disposition in all respects—
(i) where the interest in property is an interest in possession, as if such property included a specified amount which relates to that arrangement;
(ii) where the interest in property is not an interest in possession, as if it were an interest in possession and such property included a specified amount which relates to that arrangement; and
(iii) as if the event on which the interest was limited to cease under that disposition had happened, to the extent of the specified amount, immediately before that arrangement is made.
(4) Where—
(a) shares in a company are, immediately before the making of an arrangement to which paragraph (b) relates, subject to a discretionary trust under or in consequence of any disposition; and
(b) the arrangement results in those shares, or property representing those shares, remaining subject to that discretionary trust but, immediately after that arrangement is made, the market value of those shares, or of property representing those shares, is less than it would be but for that arrangement,
then, tax shall be payable under that disposition in all respects as if a specified amount, which relates to that arrangement, were a benefit taken immediately after that arrangement is made—
(i) by the beneficial owners of the related shares in that company; and
(ii) so far as the related shares in that company are held in trust (in this section referred to as the “related trust”) and have no ascertainable beneficial owners, by the disponer in relation to that related trust as if, immediately after that arrangement is made, that disponer was the absolute beneficial owner of those related shares,
in the same proportions as the market value of the related shares, which are beneficially owned by them or are deemed to be so beneficially owned, is increased by that arrangement.
(5) The provisions of subsections (2), (3) and (4) shall not prejudice any charge for tax in respect of any gift or inheritance taken under any disposition on or after the making of an arrangement referred to in those subsections and comprising shares in a company, or property representing such shares.
(6) Where shares in a company, which are held in trust under a disposition made by any disponer, are related shares by reason of any arrangement referred to in this section, any gift or inheritance taken under the disposition on or after the arrangement is made and comprising those related shares, or property representing those related shares, shall be deemed to be taken from that disponer.
(7) In relation to the tax due and payable in respect of any gift or inheritance taken under the provisions of paragraph (ii) of subsection (2) or paragraph (ii) of subsection (4), and notwithstanding the provisions of the Principal Act—
(a) the disponer in relation to the related trust shall not be a person primarily accountable for the payment of such tax; and
(b) a person who is a trustee of the related trust concerned for the time being at the date of the gift or at the date of the inheritance, or at any date subsequent thereto, shall be so primarily accountable.
(8) A person who is accountable for the payment of tax in respect of any specified amount, or part of a specified amount, taken as a gift or an inheritance under this section shall, for the purpose of paying the tax, or raising the amount of the tax when already paid, have power, whether the related shares are or are not vested in him, to raise the amount of such tax and any interest and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of, or a terminable charge on, the related shares in the relevant company.
(9) Tax due and payable in respect of a taxable gift or a taxable inheritance taken under this section shall be and remain a charge on the related shares in the relevant company.
(10) Where related shares are subject to a discretionary trust immediately after an arrangement is made in accordance with the provisions of this section, the amount by which the market value of such shares is increased by such arrangement shall be property for the purposes of a charge for tax arising by reason of the provisions of section 106 of the Finance Act, 1984.
(11) This section shall apply only as respects a gift or an inheritance taken as a result of an arrangement which is made on or after the 25th day of January, 1989.
PART VII
Miscellaneous
Capital Services Redemption Account.
91.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1988 amending section” means section 67 of the Finance Act, 1988;
“the thirty-ninth additional annuity” means the sum charged on the Central Fund under subsection (4);
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1989, subsection (4) of the 1988 amending section shall have effect with the substitution of “£44,924,133” for “£44,807,298”.
(3) Subsection (6) of the 1988 amending section shall have effect with the substitution of “£34,009,980” for “£34,439,900”.
(4) A sum of £48,206,431 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1989.
(5) The thirty-ninth additional annuity shall be paid into the account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the thirty-ninth additional annuity, not exceeding £37,052,550 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-ninth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Tax concessions for disabled drivers, etc.
92.—(1) Notwithstanding anything to the contrary contained in any enactment, the Minister for Finance may, after consultation with the Minister for Health and the Minister for the Environment, make regulations providing for—
(a) the repayment of excise duty and value-added tax and the remission of road tax in respect of a motor vehicle used by, and
(b) the repayment of excise duty relating to hydrocarbon oil used for combustion in the engines of vehicles, to be specified in the regulations, by,
a severely and permanently disabled person—
(i) as a driver, where the disablement is of such a nature that the person concerned could not drive any vehicle unless it is specially constructed or adapted to take account of that disablement, or
(ii) as a passenger, where the vehicle has been specially constructed or adapted to take account of the passenger's disablement, and where the vehicle is adapted, the cost of such adaptation consists of not less than 30 per cent. of the value of the vehicle excluding tax and excise duty, or such lesser percentage in respect of certain cases as may be specified by regulations in respect of the repayment of any tax relating to adaptation costs only.
(2) Regulations under this section shall provide for—
(a) the criteria for eligibility for the remission of the taxes specified in subsection (1), including such further medical criteria in relation to disabilities as may be considered necessary,
(b) subject to subsection (3) (b), the procedures to be used in relation to the primary medical certification of a disabled person and to appeals against such certification,
(c) the procedures in relation to the certification of vehicles to which the regulations relate,
(d) the amount of value-added tax and excise duty repayable in respect of a vehicle to which the regulations relate,
(e) the maximum engine size or sizes to which the regulations relate,
(f) the limits on the frequency of renewal of a vehicle, for the purposes of obtaining a refund of tax or excise duty, and
(g) in the case of the driver concerned, evidence that the vehicle is for his personal use and evidence of his driving capacity,
and the regulations may provide for such other matters as the Minister for Finance considers necessary or expedient for the purposes of giving effect to this section.
(3) (a) Upon the first coming into operation of regulations under this section, section 43 (1) of the Finance Act, 1968, shall cease to have effect.
(b) Any person who, at the passing of this Act, was the registered owner of a motor vehicle, being a motor vehicle in respect of which such person was entitled to and had received a refund of tax or excise duty by reference to section 43 (1) of the Finance Act, 1968, shall be deemed to be a person who possesses a primary medical certificate which, subject to compliance with the non-medical requirements set out in the regulations, entitles him to a similar repayment of tax or excise duty by reference to this section.
(4) Regulations made under this section shall be laid before Dáil Éireann as soon as may be after they are made, and if a resolution annulling the regulations is passed by Dáil Éireann within the next subsequent 21 days on which Dáil Éireann has sat after the regulations have been so laid, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(5) In this section—
“medical practitioner” means a medical practitioner registered under the Medical Practitioners Act, 1978;
“primary medical certification” means medical certification by a medical practitioner who is the holder of a post in a health board, being the post commonly known as the post of Director of Community Care and Medical Officer of Health, in the area in which the person to whom the certification relates ordinarily resides and “primary medical certificate” shall be construed accordingly.
Winding up of Savings Certificates Reserve Fund.
93.—The Minister may, by order, designate a date upon which the Savings Certificates Reserve Fund shall be wound up and upon that date—
(a) that Fund shall cease to exist,
(b) the balances remaining to the credit of the Principal Reserve Account and the Interest Reserve Account of that Fund shall be paid into the Capital Services Redemption Account and shall be applied towards defraying the principal and interest on the public debt, and
(c) section 34 of the Finance Act, 1929, and section 17 of the Finance Act, 1943, shall cease to have effect.
Charging of expenses incurred in connection with management of prize bonds.
94.—(1) (a) Section 22 of the Finance (Miscellaneous Provisions) Act, 1956, is hereby amended—
(i) in subsection (2), by the insertion of “and management” after “issue”, and
(ii) by the deletion of subsection (4),
and the said subsection (2), as so amended, is set out in the Table to this section.
(b) Section 65 of the Finance Act, 1958, is hereby amended by the deletion of subsection (1).
(2) Subsection (1) shall come into operation on the 1st day of January, 1990.
TABLE
(2) The principal of prize bonds, the prizes in respect of them and the expenses incurred with their issue and management shall be charged on the Central Fund or the growing produce thereof.
Securities of Radio Telefís Éireann and Industrial Credit Corporation p.l.c.
95.—(1) Part XXXII of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion after section 467A of the following section:
“467B.—(1) Any debentures, debenture stock, bonds, notes, certificates of charge or other forms of security issued after the passing of the Finance Act, 1989, by a company to which this section applies shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 466 and that section shall apply accordingly.
(2) Notwithstanding anything contained in this Act, in computing for the purposes of assessment under Schedule D the amount of the profits or gains of a company to which this section applies, for any period for which accounts are made up, there shall be allowed as a deduction the amount of the interest on debentures, debenture stock, bonds, notes, certificates of charge or other forms of security which, by direction of the Minister for Finance given under section 466 as applied by this section, is paid by the company without deduction of tax for such period.
(3) The companies to which this section applies are Radio Telefís Éireann and the Industrial Credit Corporation p.l.c.”
and
(b) by the insertion in section 474 (1) after “467A,” (inserted by the Finance Act, 1988) of “467B,” and the said section 474 (1), as so amended, is set out in the Table to this subsection.
TABLE
(1) This section applies to any stock or other security on which interest is payable without deduction of income tax by virtue of a direction given by the Minister for Finance in pursuance of section 467, 467A, 467B, 471, 472 or 473 or section 59 of the Finance Act, 1970 or section 92 of the Finance Act, 1973.
(2) Section 19 (d) of the Capital Gains Tax Act, 1975, is hereby amended, as on and from the passing of this Act, by the insertion after “the Electricity Supply Board,” of “Radio Telefís Éireann, the Industrial Credit Corporation p.l.c.,” and the said section 19 (d), as so amended, is set out in the Table to this subsection.
TABLE
(d) debentures, debenture stock, certificates of charge or other forms of security issued by the Electricity Supply Board, Radio Telefís Éireann, the Industrial Credit Corporation p.l.c., Bord Telecom Éireann, Irish Telecommunications Investments p.l.c., Córas Iompair Éireann, The Agricultural Credit Corporation, Limited, Bord na Móna, Aerlínte Éireann, Teoranta, Aer Lingus, Teoranta or Aer Rianta, Teoranta.
Financial arrangements relating to Bord Telecom Éireann.
96.—Payments (being payments by virtue of an agreement entered into under subsection (1) of section 100 of the Postal and Telecommunications Services Act, 1983, and subsection (1) of section 68 of the Finance Act, 1985) amounting to the sum of £208,127,767, made to the Minister for Finance by Bord Telecom Éireann by way of prepayments of moneys payable under the said section 100, shall be deemed to be payments thereunder.
Post Office Savings Bank Fund.
97.—Section 17 of the Customs, Inland Revenue, and Savings Banks Act, 1877, is hereby amended by the substitution of the following paragraph for the paragraph numbered (1.):
“(1.) An account in the form of a balance sheet as at the thirty-first day of December, showing assets, liabilities and the accumulated reserve of the Post Office Savings Bank Fund, with notes thereto which shall include (where appropriate) particulars of interest accrued in respect of the securities standing to the credit of that Fund and of the interest paid and credited to depositors in pursuance of any enactment relating to the Post Office Savings Bank, and a note further thereto of the expenses incurred in the execution of those enactments.”.
Securities of European Economic Community.
98.—(1) Subsection (1) of section 92 of the Finance Act, 1973, is hereby amended by the insertion after “State by” of “the European Economic Community,” and the said subsection, as so amended, is set out in the Table to this section.
(2) Paragraph (a) of section 66 of the Finance Act, 1984, is hereby amended by the insertion after “the Minister for Finance, by” of “the European Economic Community,” and the said paragraph, as so amended, is set out in the Table to this section.
TABLE
(1) This section applies to any stock or other form of security issued in the State by the European Economic Community, the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank.
(a) in the State, with the approval of the Minister for Finance, by the European Economic Community, the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank as it applies to the forms of security specified in paragraph (a) of that section, and
Care and management of taxes and duties.
99.—All taxes and duties (except the excise duty on driving licences) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
100.—(1) This Act may be cited as the Finance Act, 1989.
(2) Parts I and VII (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part II (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III shall be construed together with the Value-Added Tax Acts, 1972 to 1988, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1989.
(5) Part IV and (so far as relating to stamp duties) Part VII shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part V and (so far as relating to gift tax or inheritance tax) Part VII shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(7) Part VI (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1989, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983.
(8) Part I shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1989.
(9) Part III, other than sections 54, 55, 56 (a) and 58 to 63, shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1989, paragraphs (a) and (d) of section 61 and section 63 (a) shall take effect as on and from the 1st day of July, 1989, and paragraphs (b) and (c) of section 61 and sections 62 and 63 (b) shall take effect as on and from the 1st day of November, 1989.
(10) Chapter II of Part V shall come into force and shall take effect as on and from the 1st day of September, 1989.
(11) 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.
(12) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(13) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
FIRST SCHEDULE
Accounting for and Payment of Tax Deducted from Relevant Payments and Undistributed Relevant Income
Time and manner of payment
1. (1) Notwithstanding any other provision of the Acts, this paragraph shall have effect for the purpose of regulating the time and manner in which tax deducted in accordance with the provisions of section 18 (5) shall be accounted for and paid.
(2) A collective investment undertaking, which is not a specified collective investment undertaking, shall, with effect from the 5th day of April, 1990, make, within 15 days from the 5th day of April each year, a return to the Collector-General of all amounts from which it was required, by reason of section 18 (5) to deduct tax in the year ending on that date and the amount of appropriate tax which it was required to deduct from those amounts.
(3) The appropriate tax required to be included in a return shall be due and payable at the time by which the return is to be made and shall be paid by the collective investment undertaking to the Collector-General, and the appropriate tax so due shall be payable by the collective investment undertaking without the making of an assessment; but the appropriate tax which has become due as aforesaid may be assessed on the collective investment undertaking (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.
(4) If it appears to the inspector that there is an amount of appropriate tax which ought to have been and has not been included in a return, or the inspector is dissatisfied with any return, he may make an assessment on the collective investment undertaking to the best of his judgment; and any amount of appropriate tax due under an assessment made by virtue of this subparagraph shall be treated for the purpose of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.
(5) Where any item has been incorrectly included in a return, the inspector may make such assessments, adjustments or set-offs as may in his judgment be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the collective investment undertaking or any other person are, so far as possible, the same as they would have been if the item had not been so included.
(6) (a) Any appropriate tax assessed on a collective investment undertaking under this Schedule shall be due within one month after the issue of the notice of assessment (unless that tax is due earlier under subparagraph (3)) subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under the said subparagraph (3), and
(b) on the determination of an appeal against an assessment under this Schedule any appropriate tax overpaid shall be repaid.
(7) (a) All the provisions of the Income Tax Acts relating to—
(i) assessments to income tax,
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
(iii) the collection and recovery of income tax,
shall, with any necessary modifications, apply to the assessment, collection and recovery of appropriate tax.
(b) Any amount of appropriate tax payable in accordance with this Schedule without the making of an assessment shall carry interest at the rate of 1.25 per cent. for each month or part of a month from the date when the amount becomes due and payable until payment.
(c) The provisions of subsections (3) to (5) of section 550 of the Income Tax Act, 1967, shall apply in relation to interest payable under clause (b) as they apply in relation to interest payable under the said section 550.
(d) In its application to any appropriate tax charged by an assessment made in accordance with this Schedule, section 550 of the Income Tax Act, 1967, shall have effect with the omission of the proviso to subsection (1) and subsections (2) and (2A).
(e) Notwithstanding anything in the Income Tax Acts, the provisions of section 419 of the Income Tax Act, 1967, and section 30 of the Finance Act, 1976, shall not apply in relation to any appropriate tax which is charged by an assessment made in accordance with this Schedule.
(8) Every return shall be in a form prescribed by the Revenue Commissioners and shall include a declaration to the effect that the return is correct and complete.
Statement to be given on making of relevant payment
2. Where a collective investment undertaking, other than a specified collective investment undertaking, makes a relevant payment from which the appropriate tax is deductible in accordance with Section 18 (5), or would be so deductible but for the provisions of paragraphs (a) and (b) of the definition of the appropriate tax contained in section 18 (1), it shall give to the unit holder to whom the relevant payment is made a statement showing—
(a) the amount of the relevant payment,
(b) the amount equal to the aggregate of the appropriate tax deducted from the relevant payment and any amount or amounts deducted pursuant to the provisions of the said paragraphs (a) and (b) in arriving at the appropriate tax, or, if, by reason of the said provisions, there was no appropriate tax to deduct from the amount of the relevant payment, the aggregate of the amounts referred to in the said provisions in so far as they refer to the relevant payment,
(c) the net amount of the relevant payment,
(d) the date of the relevant payment, and
(e) such other information with regard to the relevant payment as shall be necessary to enable the correct amount of tax, if any, payable by or repayable to the unit holder in respect of the relevant payment to be determined.
Penalties
3. (1) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion—
(a) in column 2 of “Finance Act, 1989, paragraph 1 (2) of the First Schedule”, and
(b) in column 3 of “Finance Act, 1989, section 18 (5)”.
(2) Section 94 (2) of the Finance Act, 1983, is hereby amended by the insertion after paragraph (dd) (inserted by the Finance Act, 1986) of the following paragraph:
“(ddd) (i) fails to make any deduction required to be made by him under section 18 (5) of the Finance Act, 1989, or
(ii) fails, having made the deduction, to pay the sum deducted to the Collector-General within the time specified in paragraph 1 (3) of the First Schedule to that Act.”.
SECOND SCHEDULE
Rates of Excise Duty on Spirits
Description of Spirits | Rate of Duty |
Spirits of any description not mentioned here in after and imported mixtures and preparations containing spirits. | £20.085 per litre of alcohol in the spirits |
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | £18.277 per litre |
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | £15.464 per litre |
THIRD SCHEDULE
Rates of Excise Duty on Wine and Made Wine
Description of Wine and Made Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £2.04 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol | £2.96 per litre |
Sparkling | £4.08 per litre |
Wine and Made Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.23 per litre |
FOURTH SCHEDULE
Rates of Excise Duty on Cider and Perry
Description of Cider and Perry | Rate of Duty |
Of an actual alcoholic strength by volume not exceeding 6% vol | £0.93 the gallon |
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol | £4.03 the gallon |
Of an actual alcoholic strength by volume exceeding 8.7% vol | £9.27 the gallon |
FIFTH SCHEDULE
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £40.70 per thousand together with an amount equal to 13.56 per cent. of the price at which the cigarettes are sold by retail |
Cigars | £60.217 per kilogram |
Sweetened pipe tobacco | £60.851 per kilogram |
Hard pressed tobacco | £38.914 per kilogram |
Other pipe tobacco | £48.916 per kilogram |
Other smoking or chewing tobacco | £50.814 per kilogram |
SIXTH SCHEDULE
Rates of Excise Duty on Certain Licences
PART I
Intoxicating Liquor Licences
(1) | (2) | (3) |
Reference Number | Description of Licence | Rate of Duty |
MANUFACTURERS' LICENCES | ||
Licence to be taken out annually by: | ||
1. | Rectifier or compounder of spirits | £100 |
2. | Maker for sale of sweets | £100 |
3. | Maker of cider or perry for sale | £100 |
WHOLESALE DEALERS' LICENCES | ||
Licence to be taken out annually by: | ||
4. | Wholesale dealer in spirits | £100 |
5. | Wholesale dealer in beer | £100 |
6. | Wholesale dealer in wine | £100 |
7. | Wholesale dealer in spirits of wine | £100 |
RETAILERS' ON-LICENCES | ||
Licence to be taken out annually by: | ||
8. | Retailer of spirits | £100 |
9. | Retailer of beer | £100 |
10. | Retailer of wine | £100 |
11. | Retailer of sweets | £100 |
12. | Retailer of cider | £100 |
RETAILERS' OFF-LICENCES | ||
Licence to be taken out annually by: | ||
13. | Retailer of spirits | £100 |
14. | Retailer of beer | £100 |
15. | Retailer of cider | £50 |
16. | Retailer of wine | £100 |
17. | Retailer of sweets | £100 |
PASSENGER VESSEL LICENCES | ||
18. | Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel. | £100 |
19. | Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only. | £20 |
RAILWAY RESTAURANT CAR LICENCES | ||
20. | Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car. | £100 |
PASSENGER AIRCRAFT LICENCES | ||
21. | Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern. | £100 |
PART II
Firearm Certificates
Section 47 (1).
Description of Certificate | Rate of Duty |
For a firearm certificate for a pistol, including an air pistol, or revolver | £25 |
For a firearm certificate for a rifle, including a miniature rifle | £25 |
For a firearm certificate for an airgun, including an air rifle | £25 |
For a firearm certificate for a prohibited weapon | £3 |
For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply | £4 |
For any other firearm certificate— | |
For one such certificate | £17 |
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— | |
For the first such certificate | £17 |
For the second and every subsequent such certificate | £4 |
PART III
Gaming Licences
Section 47 (2).
Description of Licence | Rate of Duty |
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence— | |
(a) does not exceed three months | £100 |
(b) exceeds three months but does not exceed six months | £200 |
(c) exceeds six months but does not exceed nine months | £300 |
(d) exceeds nine months | £400 |
PART IV
Other Licences
Section 47 (4).
(1) | (2) | (3) | (4) | (5) |
Reference Number | Description of licence | Enactment imposing the duty | Operative date | Rate of Duty |
1. | Auctioneer's licence | Section 11 of Finance Act, 1947 | 6th day of July, 1989 | £160 |
2. | Auction permit | Section 12 of Finance Act, 1947 | 6th day of July, 1989 | £160 |
3. | House agent's licence | Section 13 of Finance Act, 1947 | 6th day of July, 1989 | £80 |
4. | Bookmaker's licence | Section 17 of Finance Act, 1931 | 1st day of December, 1989 | £160 |
5. | Bookmaker's premises registration certificate | Section 18 of Finance Act, 1931 | 1st day of December, 1989 | £160 |
6. | Hydrocarbon oil refiner's licence | Section 1 (4) of Finance (Miscellaneous Provisions) Act, 1935 | 1st day of February, 1990 | £100 |
7. | Match manufacturer's licence | Section 3 (2) of Finance (New Duties) Act, 1916 | 1st day of April, 1990 | £100 |
8. | Methylated spirits maker's licence | Section 27 of Revenue Act, 1889 | 1st day of October, 1989 | £100 |
9. | Methylated spirits retailer's licence | Section 27 of Revenue Act, 1889 | 1st day of October, 1989 | £5 |
10. | Moneylender's licence | Section 18 (1) of Finance Act, 1933 | 1st day of August, 1989 | £200 |
11. | Pawnbroker's licence | Section 18 of Finance Act, 1965 | 1st day of August, 1989 | £200 |
12. | Table waters manufacturer's licence | Section 9 of Finance Act, 1916 | 1st day of May, 1990 | £100 |
13. | Tobacco products manufacturer's licence | Section 10 (1) of Finance (Excise Duty on Tobacco Products) Act, 1977 | 1st day of January, 1990 | £100 |
SEVENTH SCHEDULE
Section 49 (1).
PART I
Repeal of Provisions relating to Hawkers' Licences
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
51 & 52 Vict., c. 33. | Hawkers Act, 1888. | The whole Act. |
No. 20 of 1930. | ||
No. 31 of 1931. | ||
No. 25 of 1938. | ||
No. 25 of 1958. | ||
No. 19 of 1960. | Section 16 (4). |
PART II
Repeal of Provisions relating to Refreshment House Licences
Section 50 (1).
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
23 & 24 Vict., c. 107. | Refreshment Houses (Ireland) Act, 1860. | Sections 1, 2 and 9. Section 10 and Form No. 1 contained in the Schedule. Sections 11, 12, 18 and 34. |
24 & 25 Vict., c. 91. | Revenue (No. 2) Act, 1861. | Section 9. |
25 & 26 Vict., c. 22. | Revenue Act, 1862. | Section 15. |
27 & 28 Vict., c. 18. | Revenue (No. 1) Act, 1864. | Section 5. |
No. 15 of 1946. | ||
No. 14 of 1980. | Section 77 (5). | |
No. 16 of 1981. |
Uimhir 10 de 1989
AN tACHT AIRGEADAIS, 1989
RIAR NA nALT
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Ioncaim
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Chorparáide
Cáin Ghnóchan Caipitiúil
Custaim agus Mál
34. | |
35. | |
36. | |
37. | |
38. | |
39. | |
40. | |
41. | |
42. | |
43. | Méadú ar dhleachtanna ar cheadúnais deochanna meisciúla áirithe. |
44. | |
45. | |
46. | |
47. | |
48. | Dleacht a fhorchur ar chlárú clubanna agus dleacht club do scor. |
49. | |
50. | Aisghairm agus leasú forálacha a bhaineann le ceadúnais tithe úrúcháin. |
51. | |
52. |
Cáin Bhreisluacha
53. | |
54. | |
55. | |
56. | |
57. | |
58. | Leasú ar alt 19 (cáin atá dlite agus iníoctha) den Phríomh-Acht. |
59. | |
60. | |
61. | |
62. | |
63. |
Dleachtanna Stampa
Cáin Fháltas Caipitiúil
Ginearálta
73. |
Comhshocraíochtaí maidir le Tuairisceáin agus Measúnachtaí
74. | |
75. | |
76. | Leasú ar alt 41 (cáin agus ús ar cháin a íoc) den Phríomh-Acht. |
77. | |
78. | Leasú ar alt 107 (feidhm an Phríomh-Achta) den Acht Airgeadais, 1984. |
79. |
Ilghnéitheach
80. | |
81. | |
82. | |
83. | |
84. | Leasú ar alt 60 (faoiseamh i leith polasaithe árachais áirithe) den Acht Airgeadais, 1985. |
85. | Gnóthais chomhinfheistíochta shonraithe a bheith díolmhaithe. |
Frithsheachaint
86. | |
87. | Leasú ar alt 33 (daoine bainteacha) den Acht um Cháin Ghnóchan Caipitiúil, 1975. |
88. | Scéimeanna chun dliteanas cánach faoi Sceideal F a sheachaint. |
89. | |
90. |
Ilghnéitheach
Cuntas a Thabhairt ar Cháin, agus Íoc Cánach, a Asbhaintear ó Íocaíochtaí Iomchuí agus ó Ioncam Iomchuí Neamhdháil te
Na Rátaí Dleachta Máil ar Bhiotáille
Na Rátaí Dleachta Máil ar Fhíon agus ar Fhíon Déanta
Na Rátaí Dleachta Máil ar Leann Úll agus Leann Piorraí
Na Rátaí Dleachta Máil ar Tháirgí Tobac
Na Rátaí Dleachta Máil ar Cheadúnais Áirithe
Ceadúnais Deochanna Meisciúla
Deimhnithe Airm Tine
Ceadúnais Chearrbhachais
Ceadúnais Eile
Aisghairm Forálacha a bhaineann le Ceadúnais Mhangairí
Aisghairm Forálacha a bhaineann le Ceadúnais Tithe Úrúcháin
Na hAchtanna dá dTagraítear | |
Na hAchtanna Uchtála, 1952 go 1974 | |
Na hAchtanna Uchtála, 1952 go 1988 | |
Customs and Inland Revenue Act, 1881 | 44 & 45 Vict., c. 12 |
Customs, Inland Revenue, and Savings Banks Act, 1877 | 40 & 41 Vict., c. 13 |
Finance (1909-10) Act, 1910 | 10 Edw. 7 & 1 Geo. 5, c. 8 |
Finance Act, 1919 | 9 & 10 Geo. 5, c. 32 |
Forgery Act, 1913 | 3 & 4 Geo. 5, c.27 |
Inland Revenue Act, 1880 | 43 & 44 Vict., c. 20 |
An tAcht um Thiarnaí Talún agus Tionóntaí (Bunchíosanna) (Uimh. 2), 1978 | |
An tAcht um Hallaí Rinnce Poiblí, 1935 | |
Refreshment Houses (Ireland) Act, 1860 | 23 & 24 Vict., c. 107 |
Registration of Clubs (Ireland) Act, 1904 | 4 Edw. 7, c. 9 |
Stamp Act, 1891 | 54 & 55 Vict., c. 39 |
Stamp Duties Management Act, 1891 | 54 & 55 Vict., c. 38 |
Succession Duty Act, 1853 | 16 & 17 Vict., c. 51 |
Na hAchtanna um Thrácht Cuartaíochta, 1939 go 1987 | |
Uimhir 10 de 1989
AN tACHT AIRGEADAIS, 1989
[An tiontú oifigiúil]
[24 Bealtaine, 1989]
CUID I
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar fhorálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1989-90 agus blianta measúnachta dá éis, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) in alt 1, trí na fo-ailt seo a leanas a chur in ionad fho-alt (2):
“(2) San alt seo ciallaíonn ‘an méid sonraithe', faoi réir fho-alt (3)—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £6,000, agus
(b) in aon chás eile, £3,000.
(3) (a) Chun críocha an ailt seo agus alt 2, i gcás ina gcruthóidh éilitheoir go bhfuil aon leanbh cáilitheach dá chuid beo tráth ar bith le linn bliana measúnachta, ansin, faoi réir fho-alt (4), déanfar an méid sonraithe (de réir bhrí an ailt seo nó alt 2, de réir mar a bheidh) a mhéadú £200 in aghaidh gach linbh den sórt sin don bhliain mheasúnachta sin.
(b) Déanfar aon cheist i dtaobh leanbh a bheith ina leanbh cáilitheach chun críocha an ailt seo nó alt 2 a chinneadh ar an mbonn céanna ar a gcinnfí í chun críocha alt 138A den Acht Cánach Ioncaim, 1967, ach sin gan féachaint d'fho-ailt(1) (a), (2), (3) agus (5) den alt sin.
(4) Más rud é, maidir le haon bhliain mheasúnachta, go bhfuil, nó go mbeadh mura mbeadh forálacha an fho-ailt seo, teideal ag dhá phearsa aonair nó níos mó, faoi fho-alt (3), chuig méadú ar an méid sonraithe (de réir bhrí an ailt seo nó alt 2, de réir mar a bheidh) i leith an linbh chéanna, beidh éifeacht leis na forálacha seo a leanas, is é sin le rá:
(a) ní lamhálfar ach aon mhéadú amháin den sórt sin faoi fho-alt (3) i leith an linbh sin;
(b) i gcás nach mbeidh an leanbh sin á chothabháil ach ag aon phearsa aonair amháin, is í an phearsa aonair sin amháin a bheidh i dteideal an méadú a éileamh;
(c) i gcás ina mbeidh an leanbh sin á chothabháil ag níos mó ná pearsa aonair amháin, beidh gach pearsa aonair acu i dteideal cibé cuid den mhéadú a éileamh a bheidh i gcomhréir leis an méid a chaith an phearsa aonair sin ar an leanbh sin i gcoibhneas leis an méid iomlán a d'íoc na pearsana aonair go léir i leith chothabháil an linbh;
(d) nuair a bheifear á fhionnadh chun críocha an fho-ailt seo an bhfuil leanbh á chothabháil ag pearsa aonair agus, má tá, cá mhéad atá sé á chothabháil, measfar nach íocaíocht faoi chomhair nó i leith chothabháil an linbh aon íocaíocht a rinne an phearsa aonair faoi chomhair nó i leith chothabháil an linbh ar íocaíocht í a mbeidh an phearsa aonair sin i dteideal í a asbhaint le linn dá hioncam iomlán a bheith á ríomh chun críocha na nAchtanna Cánach Ioncaim.”,
agus
(b) in alt 2, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6):
“(6) San alt seo ciallaíonn ‘an méid sonraithe', faoi réir fho-alt (3) d'alt 1—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £6,800:
Ar choinníoll, má bhí an phearsa aonair nó a chéile cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn ‘an méid sonraithe’ £8,000, agus
(b) in aon chás eile, £3,400:
Ar choinníoll, má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn ‘an méid sonraithe’ £4,000.”.
Athrú ar na rátaí cánach ioncaim.
2.—Leasaítear leis seo alt 2 den Acht Airgeadais, 1984, maidir leis an mbliain 1989-90 agus blianta measúnachta dá éis, tríd an Tábla seo a leanas a chur in ionad an Tábla a ghabhann leis an alt sin:
“AN TÁBLA | ||||
CUID I | ||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | ||
(1) | (2) | (3) | ||
An chéad £6,100 | ... | ... | 32 faoin gcéad | An ráta caighdeánach |
An chéad £3,100 eile | ... | 48 faoin gcéad | Na hard-rátaí | |
An fuílleach... | ... | ... | 56 faoin gcéad | |
CUID II | ||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | ||
(1) | (2) | (3) | ||
An chéad £12,200 | ... | ... | 32 faoin gcéad | An ráta caighdeánach |
An chéad £6,200 eile | ... | 48 faoin gcéad | Na hard-rátaí | |
An fuílleach... | ... | ... | 56 faoin gcéad | |
”. | ||||
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
3.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1982, d'fhonn a fhionnadh cad é méid an ioncaim ar a mbeidh cáin ioncaim don bhliain 1989-90 le muirearú ar phearsa aonair dá dtagraítear san alt sin, ionann is dá ndéanfaí, i bhfo-alt(2)—
(a) “1989-90” a chur in ionad “1982-83”, agus
(b) “£286” a chur in ionad “£312” gach áit a bhfuil sé.
Faoiseamh maidir le caiteachas ar fhoirgnimh áirithe i limistéir ainmnithe.
4.—(1) (a) San alt seo—
ciallaíonn “duine údaraithe”—
(i) cigire nó oifigeach eile de chuid na gCoimisinéirí Ioncaim a bheidh údaraithe i scríbhinn acu chun críocha an ailt seo, nó
(ii) duine a bheidh ainmnithe ag Coimisinéirí na nOibreacha Poiblí in Éirinn agus a bheidh údaraithe i scríbhinn acu chun críocha an ailt seo;
tá le “limistéar ainmnithe”, faoi réir alt 27 den Acht Airgeadais, 1987, an bhrí a shanntar le halt 41 den Acht Airgeadais, 1986;
folaíonn “úinéir”, i ndáil le foirgneamh, pearsa aonair atá i dteideal an feo simplí i dteach cónaithe a fháil faoi Chuid II den Acht um Thiarnaí Talún agus Tionóntaí (Bunchíosanna) (Uimh. 2), 1978, agus is dá réir sin a fhorléireofar tagairtí do “úinéireacht” agus “úinéir-áitithe” i ndáil le foirgneamh;
ciallaíonn “foirgneamh cáilitheach” foirgneamh a bhfuil a shuíomh go hiomlán laistigh de limistéar ainmnithe agus a gcinnfidh Coimisinéirí na nOibreacha Poiblí in Éirinn maidir leis, ar iarratas chuige sin chun na gCoimisinéirí sin ón bpearsa aonair arb é úinéir an fhoirgnimh é, gur foirgneamh é is díol spéise suntasach ó thaobh na heolaíochta, na staire, na hailtireachta nó na haeistéitice de;
ciallaíonn “teaghais úinéir-áitithe cháilitheach”, i ndáil le pearsa aonair, foirgneamh cáilitheach—
(i) atá á úsáid aige, an tráth a dtabhaítear an caiteachas iomchuí, nó
(ii) a úsáideann sé i gcéaduair, tar éis an caiteachas iomchuí a bheith tabhaithe,
mar a aon-áit nó a phríomh-áit chónaithe;
ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach dáta rite an Achta seo agus dar críoch an 31ú lá de Bhealtaine, 1991;
ciallaíonn “caiteachas iomchuí”, i ndáil le pearsa aonair, méid an chaiteachais a thabhaigh an phearsa aonair, le linn na tréimhse cáilithí, ar aon obair dheisiúcháin nó athchóiriúcháin, nó obair chothabhála de chineál deisiúcháin nó athchóiriúcháin, atá ag teacht le buncharachtar nó bundéanamh an fhoirgnimh agus a dhéantar ar theaghais úinéir-áitithe cháilitheach de chuid na pearsan aonair.
(b) Chun críocha an ailt seo, ní áireofar mar chaiteachas a tabhaíodh an oiread sin d'aon chaiteachas is ionann agus aon suim a fuair an phearsa aonair a bheidh ag déanamh éilimh i leith an chaiteachais sin faoi fho-alt (2), nó aon suim a bheidh le fáil aige, go díreach nó go neamhdhíreach, i leith nó faoi threoir an chaiteachais sin, nó i leith nó faoi threoir an fhoirgnimh cháilithigh nó na hoibre lena mbaineann sé, ón Stát, ó údarás poiblí nó áitiúil nó ó aon duine eile nó faoi aon chonradh árachais nó ar mhodh cúitimh nó ar shlí eile.
(c) (i) I gcás ina dtabhóidh dhá phearsa aonair nó níos mó caiteachas iomchuí i ndáil le foirgneamh cáilitheach, measfar nár thabhaigh gach pearsa aonair acu sin ach cibé méid den chaiteachas is dóigh leis an gcigire, de réir mar is fearr is eol dó agus mar a mheasfaidh sé, a bheith cóir agus réasúnach agus déanfar an caiteachas a chionroinnt dá réir sin.
(ii) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda cionroinnt a rinneadh faoi fhomhír (i) a leasú ar achomharc i gcoinne aon fhaoisimh a deonaíodh ar bhonn na cionroinnte a éisteacht nó a athéisteacht.
(2) Faoi réir fhorálacha an ailt seo, i gcás ina gcruthóidh pearsa aonair, tar éis dó éileamh a dhéanamh chuige sin, gur thabhaigh sé caiteachas iomchuí i mbliain mheasúnachta, beidh sé i dteideal go n-asbhainfí as a ioncam iomlán, don bhliain mheasúnachta sin, méid is ionann agus 25 faoin gcéad de mhéid an chaiteachais iomchuí agus go n-asbhainfí amhlaidh, i ngach bliain de na cúig bliana measúnachta díreach ina dhiaidh sin, méid is ionann agus 5 faoin gcéad den chaiteachas iomchuí sin.
(3) Ní lamhálfar aon fhaoiseamh faoin alt seo maidir le caiteachas a bhféadfar faoiseamh a éileamh ina leith faoi aon fhoráil eile de chuid na nAchtanna Cánach Ioncaim.
(4) (a) I gcás ina mbeidh Coimisinéirí na nOibreacha Poiblí in Éirinn tar éis cinneadh a dhéanamh gur foirgneamh cáilitheach foirgneamh agus ina dhiaidh sin, mar gheall ar aon athrú a bheidh déanta nó le déanamh ar an bhfoirgneamh, gur dóigh leo nach foirgneamh é a thuilleadh is díol spéise suntasach ó thaobh na heolaíochta, na staire, na hailtireachta nó na haeistéitice de, nó nach foirgneamh den sórt sin a bheidh ann a thuilleadh, déanfaidh siad—
(i) an cinneadh a chúlghairm trí fhógra i scríbhinn a thabhairt d'úinéir an fhoirgnimh, agus
(ii) an chúlghairm, agus dáta na cúlghairme, a chur in iúl do na Coimisinéirí Ioncaim.
(b) Más rud é go mbeidh faoiseamh tugtha faoin alt seo do phearsa aonair i leith caiteachais iomchuí a tabhaíodh i ndáil le foirgneamh a mbeidh cinneadh cúlghairthe maidir leis de réir mhír (a), déanfar, más é an phearsa aonair sin a chuir faoi deara an t-athrú a dhéanamh, an faoiseamh sin a tharraingt siar agus déanfar, maidir leis an bpearsa aonair, na measúnachtaí nó na measúnachtaí breise sin go léir is gá chun éifeacht a thabhairt d'fhorálacha an fho-ailt seo.
(5) (a) I gcás ina ndéanfaidh pearsa aonair éileamh faoi fho-alt (2), féadfaidh duine údaraithe, aon tráth réasúnach, dul isteach san fhoirgneamh cáilitheach, ar tabhaíodh an caiteachas iomchuí ina leith, chun iniúchadh a dhéanamh ar an bhfoirgneamh nó ar an obair ar ina leith a tabhaíodh an caiteachas lena mbaineann an t-éileamh.
(b) Aon uair a fheidhmeoidh duine údaraithe aon chumhacht a thugtar dó leis an bhfo-alt seo, tabharfaidh sé a údarú chun críocha an ailt seo ar aird d'aon duine lena mbaineann, ar an duine sin dá iarraidh sin.
(c) Aon duine a chuirfidh bac nó treampán ar dhuine údaraithe agus é ag feidhmiú cumhachta a thugtar dó leis an bhfo-alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £500 a chur air.
(6) Maidir le haon éileamh ar fhaoiseamh faoin alt seo—
(a) beidh sé i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim ó am go ham, agus
(b) beidh ag gabháil leis cibé ráitis i scríbhinn i dtaobh an chaiteachais a mbeidh an faoiseamh á éileamh ina leith, lena n-áirítear ráitis ó dhaoine lena ndearnadh íocaíochtaí, a bheidh sonraithe san fhoirm fhorordaithe.
(7) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu i ndáil leis na hasbhaintí a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967, beidh feidhm acu, fara aon mhodhnuithe is gá, i ndáil le hasbhaintí faoin alt seo.
(8) Déantar leis seo alt 198 (1) (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, a leasú tríd an bhfomhír seo a leanas a chur le mír (a) i ndiaidh fhomhír (xi) (a cuireadh isteach leis an Acht Airgeadais, 1986):
“(xii) sa mhéid gur ó fhaoiseamh dó faoi alt 4 den Acht Airgeadais, 1989, sa chomhréir inar thabhaigh siad an caiteachas ar dá bharr an faoiseamh,”.
Leasú ar alt 2 (díolúine do thuilleamh áirithe de chuid scríbhneoirí, cumadóirí agus ealaíontóirí) den Acht Airgeadais, 1969.
5.—Leasaítear leis seo alt 2 den Acht Airgeadais, 1969, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(5A) (a) Más rud é—
(i) go mbeidh pearsa aonair—
(I) tar éis éileamh cuí (dá ngairtear ‘éileamh' anseo feasta san fho-alt seo) a dhéanamh chun na gCoimisinéirí Ioncaim ar chinneadh faoi chlásal (I) nó (II) d'fho-alt (2) (a) (ii) i ndáil le saothar nó saothair nó le saothar áirithe, de réir mar a bheidh, a bheidh scríofa, cumtha nó déanta aige, de réir mar a bheidh, ina aonar nó i gcomhar le pearsa aonair eile, agus
(II) tar éis déanamh de réir aon iarrata a bheidh déanta air, maidir leis an éileamh, faoi fho-alt (4) nó (5) sa tréimhse iomchuí,
agus
(ii) go mainneoidh na Coimisinéirí Ioncaim cinneadh a dhéanamh faoi na forálacha sin i ndáil leis an éileamh sa tréimhse iomchuí,
féadfaidh an phearsa aonair, trí fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh de 30 lá tar éis dheireadh na tréimhse iomchuí, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar na forais seo a leanas—
(A) gur saothar é nó gur saothair iad dá dtugtar d'aitheantas coitianta go bhfuil fiúntas cultúir nó ealaíona ann nó iontu, nó
(B) go bhfuil fiúntas cultúir nó ealaíona sa saothar áirithe,
de réir mar a bheidh.
(b) San fho-alt seo ciallaíonn ‘tréimhse iomchuí', maidir le héileamh i ndáil le saothar nó saothair nó le saothar áirithe, an tréimhse 6 mhí dar tosach—
(i) an dáta atá 6 mhí roimh dháta rite an Achta Airgeadais, 1989, nó
(ii) más déanaí é, an dáta ar a ndéantar éileamh i gcéaduair maidir leis an saothar sin nó na saothair sin nó leis an saothar áirithe, de réir mar a bheidh.
(5B) Déanfaidh na Coimisinéirí Achomhairc éileamh a dhéanfar chucu faoi fho-alt (5A) a éisteacht agus a chinneadh ionann is dá mba achomharc é i gcoinne measúnachta cánach ioncaim agus, faoi réir fho-alt (5C), beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha uile den Acht Cánach Ioncaim, 1967, a bhaineann le hathéisteacht achomhairc agus le sonrú cáis chun tuairim na hArd-Chúirte a fháil ar phone dlí.
(5C)(a) Ar achomharc a dhéanfar faoi fho-alt (5A) a éisteacht, féadfaidh na Coimisinéirí Achomhairc—
(i) tar éis dóibh breithniú a dhéanamh—
(I) ar aon fhianaise i ndáil leis an ábhar a bheidh curtha faoina mbráid ag an bpearsa aonair lena mbaineann nó thar a cheann, agus ag na Coimisinéirí Ioncaim nó thar a gceann, agus
(II) i ndáil le saothar nó saothair nó le saothar áirithe, ar an saothar nó na saothair nó ar an saothar áirithe,
agus
(ii) tar éis dóibh cibé comhairle (más ann) is dóigh leo is gá a fháil ó cibé duine nó comhlacht daoine is dóigh leo a d'fhéadfadh cabhrú leo,
a chinneadh go bhfuil scríofa, cumtha nó déanta, de réir mar a bheidh, ag an bpearsa aonair lena mbaineann, ina aonar nó i gcomhar le pearsa aonair eile—
(A) saothar nó saothair dá dtugtar d'aitheantas coitianta go bhfuil fiúntas cultúir nó ealaíona ann nó iontu, nó
(B) saothar áirithe a bhfuil fiúntas cultúir nó ealaíona ann,
agus, i gcás ina gcinnfidh na Coimisinéirí Achomhairc amhlaidh, beidh an phearsa aonair i dteideal faoiseamh a fháil faoi fho-alt (3) (a) ionann is dá mbeadh an cinneadh déanta ag na Coimisinéirí Ioncaim faoi chlásal (I) nó (II) d'fho-alt (2) (a) (ii), de réir mar a bheidh.
(b) Beidh feidhm, faoi réir aon mhodhnuithe is gá, ag forálacha an fho-ailt seo maidir le hathéisteacht achomhairc ag breitheamh den Chúirt Chuarda agus, a mhéid is gá sin, maidir le cinneadh na hArd-Chúirte ar aon cheist nó ceisteanna dlí a ardófar nuair a shonrófar cás chun tuairim na hArd-Chúirte a fháil.
(5D) Chun críocha achomharc faoi fho-alt (5A) a éisteacht nó a athéisteacht, féadfaidh na Coimisinéirí Ioncaim aon oifigeach dá gcuid a ainmniú chun gníomhú thar a gceann.”.
Leasú ar alt 8 (srian le faoiseamh i leith ús a íocadh ar iasachtaí áirithe de réir ráta laghdaithe) den Acht Airgeadais, 1982.
6.—Leasaítear leis seo alt 8 den Acht Airgeadais, 1982, maidir leis an mbliain 1989-90 agus blianta measúnachta dá éis, trí na mínithe seo a leanas, faoi seach, a chur in ionad na mínithe ar “iasacht tosaíochta” agus “an ráta sonraithe” i bhfo-alt (1) (a):
“ciallaíonn ‘iasacht tosaíochta’ iasacht, nach iníoctha aon ús ina leith nó ar iníoctha ús ina leith de réir ráta tosaíochta, a thugann duine go díreach nó go neamhdhíreach do phearsa aonair nó do chéile na pearsan aonair, ar duine é is fostóir i ndáil leis an bpearsa aonair nó le céile na pearsan aonair, ach ní fholaíonn sé aon iasacht den sórt sin ar iníoctha ús ina leith de réir ráta nach lú ná an ráta úis ar dá réir a thugann an fostóir, i gcúrsa a chuid trádála, iasachtaí coibhéiseacha chun críocha dá samhail ar neamhthuilleamaí do dhaoine seachas fostaithe nó a gcéilí;
ciallaíonn ‘an ráta sonraithe', i ndáil le hiasacht tosaíochta—
(i) i gcás—
(I) ina mbeidh an t-ús a íoctar ar an iasacht tosaíochta, cáilithe le haghaidh faoisimh faoi alt 76 (1) (c) nó 496 den Acht Cánach Ioncaim, 1967, nó faoi mhír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin, nó
(II) mura n-íoctar ús ar bith ar an iasacht tosaíochta, go mbeadh an t-ús a d'íocfaí ar an iasacht sin (dá mba iníoctha ús) cáilithe amhlaidh,
an ráta 10 faoin gcéad sa bhliain nó cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, nó
(ii) i gcás—
(I) ina dtugann fostóir an iasacht tosaíochta d'fhostaí,
(II) inar cuid de thrádáil an fhostóra iasachtaí a thabhairt, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe, ar feadh téarma ainmnithe blianta de réir ráta úis nach n-athraíonn feadh ré na hiasachta, agus
(III) inar ráta is lú ná 10 faoin gcéad sa bhliain, nó cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, an ráta úis ar a dtugann nó ar ar thug an fostóir, i gcúrsa a chuid trádála an tráth a dtugtar nó ar tugadh an iasacht tosaíochta, iasachtaí ar neamhthuilleamaí do dhaoine, seachas fostaithe, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe,
an chéad ráta a luaitear i bhfomhír (III), nó
(iii) in aon chás eile, an ráta 12 faoin gcéad sa bhliain nó cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin.”.
Leasú ar alt 6 (faoiseamh i leith úis) den Acht Airgeadais, 1987.
7.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1987, maidir le haon tréimhse dar tosach an 6ú lá d'Aibreán, 1989, nó dá éis, ionann is dá gcuirfí “80 faoin gcéad” in ionad “90 faoin gcéad” i bhfo-alt (1).
Leasú ar fhorálacha a bhaineann le faoiseamh i leith préimheanna arárachais áirithe, etc.
8.—Maidir leis an mbliain 1989-90 agus blianta measúnachta dá éis, i gcás ina mbeidh pearsa aonair i dteideal faoiseamh a fháil faoi alt 143 den Acht Cánach Ioncaim, 1967, is é a bheidh i méid an fhaoisimh sin méid is ionann agus 80 faoin gcéad de mhéid an fhaoisimh a thabharfaí thairis sin faoin alt sin mura mbeadh an t-alt seo.
Leasú ar Chaibidil III (Cáin Ioncaim: Faoiseamh i leith Infheistíochta i dTrádálacha Corpraithe) de Chuid I den Acht Airgeadais, 1984.
9.—Leasaítear leis seo Caibidil III de Chuid I den Acht Airgeadais, 1984, maidir le scaireanna cáilithe arna n-eisiúint an 12ú lá d'Aibreán, 1989, nó dá éis—
(a) in alt 12, tríd an gcoinníoll seo a leanas a chur in ionad an choinníll (a cuireadh isteach leis an Acht Airgeadais, 1987) a ghabhann le mír (c) i bhfo-alt (1):
“Ar choinníoll, i gcás inar úsáid an chuideachta an t-airgead a cruinníodh, nó go bhfuil sí á úsáid nó go mbeartaíonn sí é a úsáid, chun long a cheannach lena húsáid aici i gcúrsa trádála loingseoireachta cáilithí atá á seoladh aici, go mbeidh ar áireamh san fhianaise sin a dúradh deimhniú ó Aire na Mara á dheimhniú—
(i) go rabhthas, go bhfuiltear nó go mbeifí i dteideal deontas-i-gcabhair a fháil, chun an long a cheannach, faoi scéim chúnaimh reachtúil chun longa a cheannach atá á riar ag Roinn na Mara, agus
(ii) maidir le fáil na loinge ag an gcuideachta, gur chuir, go gcuireann nó go gcuirfeadh an fháil sin go tairbhiúil leis an gcabhlach loingseoireachta atá cláraithe sa Stát faoi Chuid II den Acht Loingis Thráchtála, 1955, agus
(iii) gur comhlíonadh cibé coinníollacha eile a bheidh leagtha síos ag an Aire Airgeadais, i gcomhairle le hAire na Mara, i ndáil leis na himthosca ina bhféadfar a mheas go gcabhraíonn ceannach na loinge leis an gcuspóir a luaitear i mír (ii).”,
(b) tríd an alt seo a leanas a chur isteach i ndiaidh alt 13:
“Srian le faoiseamh i gcás gur mó na méideanna a chruinneofar ná uasmhéid ceadaithe. | 13A.—(1) Faoi réir fho-alt (2), i gcás ina gcruinneoidh cuideachta aon mhéid trí scaireanna cáilithe a eisiúint (dá ngairtear an ‘eisiúint iomchuí’ anseo feasta san alt seo) aon lá arb é an 12ú lá d'Aibreán, 1989, nó aon lá dá éis, é, ní thabharfar faoiseamh maidir leis an mbreis a bheidh ag an méid sin ar an méid a chinnfear de réir na foirmle— |
£2,500,000 - A | |
i gcás gurb é A— | |
(a) £2,500,000, nó | |
(b) méid is ionann agus comhiomlán na méideanna go léir a chruinnigh an chuideachta trí scaireanna cáilithe a eisiúint tráth ar bith roimh an eisiúint iomchuí, | |
cibé méid acu is lú. | |
(2) Le linn bheith ag cinneadh, chun críocha na foirmle i bhfo-alt (1), cad é | |
an méid lena mbaineann mír (b) den fho-alt sin, ní chuirfear i gcuntas aon mhéid— | |
(a) a bheidh suibscríofa ag duine seachas pearsa aonair a cháilíonn le haghaidh faoisimh, nó | |
(b) a mbeidh sé toirmiscthe de bhua alt 13 faoiseamh a thabhairt ina leith. | |
(3) Más rud é, mar gheall ar fho-alt (1), go dtoirmiscfí faoiseamh a thabhairt ar éilimh i leith scaireanna a bheidh eisithe chuig dhá phearsa aonair nó níos mó, déanfar an faoiseamh a bheidh ar fáil a roinnt eatarthu faoi seach i gcomhréir leis na méideanna a bheidh suibscríofa acu le haghaidh na scaireanna lena mbaineann na héilimh uathu, ar méideanna iad a bheadh, ar leith ón alt seo, cáilithe le haghaidh faoisimh.”, |
(c) in alt 16—
(i) tríd an gcoinníoll breise seo a leanas le fo-alt (2) a chur isteach i ndiaidh an choinníll a ghabhann leis an bhfo-alt sin:
“Ar choinníoll freisin nach ndéanfar—
(I) ach amháin i gcás inar cuid é de sheoladh gníomhaíochtaí loingseoireachta cáilitheacha de réir bhrí alt 28 den Acht Airgeadais, 1987, léasú innealra nó gléasra,
(II) léasú talún nó foirgneamh, nó
(III) seoladh gníomhaíochtaí airgeadais,
a áireamh mar oibríochtaí trádála cáilitheacha chun críocha an ailt seo agus, chun críocha an choinníll seo—
ciallaíonn ‘gníomhaíochtaí airgeadais’ saoráidí maoinithe nó athmhaoinithe a sholáthar, agus na nithe go léir a bhaineann lena soláthar, ar mhodh ar bith lena ngabhann síneadh creidmheasa, nó a bhfuil an éifeacht chéanna leis;
folaíonn ‘saoráidí maoinithe nó athmhaoinithe'—
(A) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht dá samhail,
(B) infheistíocht chothromais,
(C) fachtóireacht fiach agus lascainiú billí, sonrasc agus nótaí gealltanais, agus gach ionstraim dá samhail,
(D) frithghealladh ionstraimí fiachais agus gach cineál eile urrús airgeadais, agus
(E) ceannach nó díol sócmhainní airgeadais;
folaíonn ‘sócmhainní airgeadais’ scaireanna, órchiumhaiseanna, bannaí, airgeadraí coigríche agus gach cineál todhchaíochtaí, roghanna agus babhtálacha airgeadraí agus rátaí úis, agus ionstraimí dá samhail, lena n-áirítear todhchaíochtaí tráchtearraí agus roghanna tráchtearraí, sonraisc agus gach cineál infhaighteachtaí, oibleagáidí a fhianaíonn fiachas (lena n-áirítear iasachtaí agus taiscí), léasanna agus punanna iasachta agus léasaithe, billí malairte, creidmheasanna glacachta agus gach doiciméad teidil eile a bhaineann le gluaiseacht earraí, páipéar tráchtála, nótaí gealltanais agus ionstraimí soshannta nó inaistrithe de gach cineál eile.”,
agus
(ii) tríd an mír seo a leanas a chur in ionad mhír (a) i bhfo-alt (2A) (a cuireadh isteach leis an Acht Airgeadais, 1987):
“(a) oibriú saoráidí cóiríochta do thurasóirí, fearacht óstáin, tithe aíochta, láithreáin charbhán agus champála agus cóiríocht fhéinfhreastail dá gcoimeádann an Bord clár de réir na nAchtanna um Thrácht Cuartaíochta, 1939 go 1987, seachas cóiríocht fhéinfhreastail den sórt sin sna háiteanna seo a leanas—
(i) contaebhuirg Bhaile Átha Cliath,
(ii) contaebhuirg Chorcaí,
(iii) contaebhuirg Luimnigh,
(iv) contaebhuirg na Gaillimhe,
(v) contaebhuirg Phort Láirge, agus
(vi) contae riaracháin Bhaile Átha Cliath,”,
agus
(d) in alt 17, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) (a) I gcás ina ndéanfaidh pearsa aonair, go díreach nó go neamhdhíreach, sa tréimhse iomchuí—
(i) (I) rogha a fháil a d'fhágfadh, dá bhfeidhmeofaí í, faoi théarmaí na rogha nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana ar faoina réir, nó ar i ndáil léi thairis sin, a fhaightear an rogha—
(A) go mbeadh de cheangal ar an duine óna bhfuarthas an rogha, nó ar aon duine eile, nó
(B) go gcuirfí faoi deara don duine sin nó don duine eile sin,
aon scaireanna cáilithe a cheannach, nó a fháil ar shlí eile, ar phraghas a bheadh, ag féachaint do théarmaí na rogha nó do théarmaí na comhshocraíochta nó na comhthuisceana sin agus do ghlanéifeacht na dtéarmaí sin á dtógáil mar aonad, éagsúil le margadhluach na scaireanna cáilithe an tráth a dhéantar an ceannach nó an fháil, nó
(II) comhaontú a dhéanamh a d'fhágfadh, faoi théarmaí an chomhaon taithe nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana ar faoina réir, nó ar i ndáil léi thairis sin, a dhéantar an comhaontú—
(A) go mbeadh de cheangal ar an duine lena ndéantar an comhaontú nó ar aon duine eile, nó
(B) go gcuirfí faoi deara don duine sin nó don duine eile sin,
aon scaireanna cáilithe a cheannach, nó a fháil ar shlí eile, ar an modh a thuairiscítear i gclásal (I),
nó
(ii) (I) rogha a dheonú d'aon duine a d'fhágfadh, dá bhfeidhmeofaí í, faoi théarmaí na rogha nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana ar dá réir, nó ar i ndáil léi thairis sin, a dheonaítear an rogha, go mbeadh de cheangal ar an bpearsa aonair, nó go gcuirfí faoi deara dó, aon scaireanna cáilithe a dhiúscairt chuig an duine dár dheonaigh sé an rogha, nó chuig aon duine eile, ar phraghas a bheadh, ag féachaint do théarmaí na rogha nó do théarmaí na comhshocraíochta nó na comhthuisceana sin agus do ghlanéifeacht na dtéarmaí sin á dtógáil mar aonad, éagsúil le margadhluach na scaireanna cáilithe tráth déanta na diúscartha, nó
(II) comhaontú a dhéanamh a d'fhágfadh, faoi théarmaí an chomhaontaithe nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana ar faoina réir, nó ar i ndáil léi thairis sin, a dhéantar an comhaontú, go mbeadh de cheangal ar an bpearsa aonair, nó go gcuirfí faoi deara dó, aon scaireanna cáilithe a dhiúscairt chuig an duine lena ndéantar an comhaontú, nó chuig aon duine eile, ar an modh a thuairiscítear i gclásal (I),
ní bheidh sé i dteideal aon fhaoiseamh a fháil i leith na scaireanna lena mbaineann an rogha nó an comhaontú.
(b) Chun críocha an fho-ailt seo, aon tagairtí do rogha nó do chomhaontú folaíonn siad tagairtí do cheart nó oibleagáid rogha a fháil nó a dheonú nó comhaontú a dhéanamh, agus aon tagairtí d'fheidhmiú rogha folaíonn siad tagairtí d'fheidhmiú rogha a fhéadfar a fháil nó a dheonú trí cheart den sórt sin a fheidhmiú, nó faoi oibleagáid den sórt sin.”.
Tosaíocht ag méideanna áirithe i bhfoirceannadh.
10.—Chun críocha fho-alt (2) (a) (iii) d'alt 285 d'Acht na gCuideachtaí, 1963—
(a) measfar go bhfolaíonn an méid dá dtagraítear san fho-alt sin aon mhéid—
(i) a bheadh, ar leith ó fhorálacha Rialachán 31A (a cuireadh isteach leis na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1989 (I.R. Uimh. 58 de 1989)) de na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960), ina mhéid, thairis sin, a bheadh dlite ar an dáta iomchuí i leith suimeanna a dhlíonn fostóir, faoi Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus aon rialachán faoin Acht sin (seachas an Rialachán sin 31A), a asbhaint as díolaíochtaí lena mbaineann an Chaibidil sin IV agus a d'íoc sé i gcaitheamh na tréimhse 12 mhí díreach roimh an dáta iomchuí,
(ii) arna laghdú d'aon mhéid a dhligh sé, faoin gCaibidil sin IV agus aon rialachán faoi, a aisíoc i gcaitheamh na tréimhse sin, agus
(iii) móide aon ús is iníoctha faoi alt 129 den Acht Cánach Ioncaim, 1967,
agus
(b) measfar, d'ainneoin fhorálacha fho-alt (1) den alt sin 285, gurb é an dáta iomchuí an dáta arb é an naoú lá é tar éis dheireadh na míosa cánach ioncaim ina raibh an dáta iomchuí (de réir bhrí an fho-ailt sin (1)).
Caibidil II
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Feirmeoireacht: leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
11.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1990” a chur in ionad “1988” (a cuireadh isteach leis an Acht Airgeadais, 1988)—
(a) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll a ghabhann le fo-alt (4) (a), agus
(b) gach áit a bhfuil sé i bhfo-ailt (7) agus (9) (a cuireadh isteach leis an Acht Airgeadais, 1984),
agus tá an mhír sin (iv), an fo-alt sin (7) (ar leith ón gcoinníoll) agus an fo-alt sin (9) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1990 nó aon lá dá éis. (7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1990, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin: (9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1990 nó dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1990, nó dá éis, arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1990, nó dá éis, agus arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin: |
(2) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976—
(a) trí “1990-91” a chur in ionad “1988-89” (a cuireadh isteach leis an Acht Airgeadais, 1988) i bhfo-alt (3), agus
(b) trí “1990” a chur in ionad “1988” (a cuireadh isteach leis an Acht Airgeadais, 1988) gach áit a bhfuil sé i bhfo-ailt (5) agus (6) (a cuireadh isteach leis an Acht Airgeadais, 1984),
agus tá an fo-alt sin (3), an fo-alt sin (5) (ar leith ón gcoinníoll), agus an fo-alt sin (6) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis thrádála duine do thréimhse chuntasaíochta a bheith á ríomh ní bheidh éifeacht leis chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1990-91. (5) Le linn brabúis trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976 go dtí an 5ú lá d'Aibreán, 1990, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin: (6) Le linn brabúis trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1990, nó dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1990, nó dá éis, arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1990, nó dá éis, agus arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1990, nó dá éis: |
(3) Más rud é, i ndáil le tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1989, nó dá éis, go mbeidh duine i dteideal asbhainte faoi fho-alt (2) d'alt 31A den Acht Airgeadais, 1975, nó faoi fho-alt (2) d'alt 12 den Acht Airgeadais, 1976, i leith méadú ar stocluach agus go mbeidh laghdú ar stocluach le háireamh, de réir fho-alt (7) nó (9) den alt sin 31A nó fho-alt (5) nó (6) den alt sin 12, mar fháltas trádála de chuid thrádáil an duine do thréimhse chuntasaíochta dá éis sin, ansin beidh éifeacht leis na forálacha seo a leanas ionann is dá mba thagairtí do “7 mbliana” na tagairtí iontu do “10 mbliana”, is é sin le rá—
(a) san alt sin 31A, sa mhíniú ar A sa choinníoll a ghabhann le fo-alt (7) agus sa mhíniú ar D sa choinníoll a ghabhann le fo-alt (9),
(b) san alt sin 12, sa mhíniú ar A sa choinníoll a ghabhann le fo-alt (5) agus sa mhíniú ar D sa choinníoll a ghabhann le fo-alt (6), agus
(c) san Acht Airgeadais, 1982, sa mhíniú ar A sa choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1984) a ghabhann le fo-alt (3) d'alt 13.
(4) Ní bheidh éifeacht leis an alt seo ach amháin maidir le trádáil feirmeoireachta.
Liúntais chaipitiúla maidir le feithiclí agus asbhaint i leith feithiclí.
12.—(1) (a) Beidh éifeacht le hailt 25 go 29 den Acht Airgeadais, 1973, i ndáil le caiteachas a tabhaíodh ag soláthar nó ag fruiliú feithicle lena mbaineann na hailt sin, ionann is dá ndéanfaí “£7,000” a chur in ionad “£2,500” gach áit a bhfuil sé sna hailt sin.
(b) An tagairt i mír (a) do chaiteachas a tabhaíodh ag soláthar nó ag fruiliú feithicle, ní fholaíonn sí—
(i) maidir leis na hailt sin 25 go 27, tagairt do chaiteachas a tabhaíodh roimh an 26ú lá d'Eanáir, 1989, nó a tabhaíodh laistigh de 12 mhí tar éis an lae sin faoi chonradh a rinneadh roimh an lá sin, agus
(ii) maidir le fo-ailt (2) agus (3) den alt sin 28 agus leis an alt sin 29, tagairt do chaiteachas faoi chonradh a rinneadh roimh an 26ú lá sin d'Eanáir, 1989.
(2) Beidh éifeacht le halt 32 den Acht Airgeadais, 1976, i ndáil le caiteachas cáilitheach (de réir bhrí an ailt sin) arna thabhú tar éis an 25ú lá d'Eanáir, 1989, ionann is dá ndéanfaí “£7,000” a chur in ionad “£3,500”, gach áit a bhfuil sé.
Leasú ar alt 251 (liúntais tosaigh maidir le hinnealra agus gléasra) den Acht Cánach Ioncaim, 1967.
13.—Leasaítear leis seo alt 251 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7) (a cuireadh isteach le halt 43 den Acht Airgeadais, 1988)—
“(7) I gcás go dtabharfar liúntas faoin alt seo d'aon tréimhse inmhuirearaithe maidir le caiteachas caipitiúil a tabhaíodh an 1ú lá d'Aibreán, 1989, nó dá éis, ag soláthar innealra nó gléasra nua—
(a) ní thabharfar aon liúntas faoi alt 241 don tréimhse inmhuirearaithe sin i leith chaitheamh agus cuimilt an innealra nó an ghléasra sin, agus
(b) aon liúntas i leith chaitheamh agus cuimilt an innealra nó an ghléasra sin a bheidh le tabhairt faoin alt sin 241 d'aon tréimhse inmhuirearaithe i ndiaidh na tréimhse inmhuirearaithe sin, ní mhéadófar é faoi alt 11 den Acht Airgeadais, 1967, ná faoi alt 26 den Acht Airgeadais, 1971.”.
Leasú ar alt 254 (liúntas foirgníochta tionscail) den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 254 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7) (a cuireadh isteach le halt 44 den Acht Airgeadais, 1988):
“(7) I gcás go dtabharfar liúntas faoin alt seo d'aon tréimhse inmhuirearaithe maidir le caiteachas caipitiúil a tabhaíodh an 1ú lá d'Aibreán, 1989, nó dá éis, ag foirgniú foirgnimh nó déanmhais—
(a) ní thabharfar aon liúntas faoi alt 264 don tréimhse inmhuirearaithe sin i ndáil leis an gcaiteachas caipitiúil sin, agus
(b) aon liúntas i ndáil leis an gcaiteachas caipitiúil sin a bheidh le tabhairt faoin alt sin 264 d'aon tréimhse inmhuirearaithe i ndiaidh na tréimhse inmhuirearaithe sin, ní mhéadófar é faoi alt 25 den Acht Airgeadais, 1978.”.
Leasú ar alt 22 (feirmeoireacht: liúntais maidir le caiteachas caipitiúil ag déanamh foirgneamh agus oibreacha eile) den Acht Airgeádais, 1974.
15.—Leasaítear leis seo alt 22 (arna leasú le halt 52 den Acht Airgeadais, 1988) den Acht Airgeadais, 1974, tríd an mír seo a leanas a chur in ionad mhír (b) den choinníoll a ghabhann le fo-alt (2):
“(b) maidir leis an liúntas foirgneamh feirme uasta a thabharfar faoin alt seo trí liúntas arna mhéadú faoi mhír (a)—
(i) nach mó é d'aon tréimhse inmhuirearaithe, i ndáil le caiteachas caipitiúil arna thabhú roimh an 1ú lá d'Aibreán, 1989, ná trí dheichiú den chaiteachas caipitiúil sin, agus
(ii) nach mó é san iomlán, i ndáil le caiteachas caipitiúil arna thabhú an 1ú lá d'Aibreán, 1989 nó dá éis, cibé acu a éilítear é in aon tréimhse inmhuirearaithe amháin nó i mbreis agus tréimhse amháin den sórt sin, ná leath an chaiteachais chaipitiúil sin.”.
Leasú ar alt 25 (méadú ar liúntais síos-scríofa d'fhoirgnimh thionscail áirithe) den Acht Airgeadais, 1978.
16.—Leasaítear leis seo alt 25 den Acht Airgeadais, 1978, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) I gcás ina ndéanfar, d'aon tréimhse inmhuirearaithe, liúntas faoi alt 264 den Acht Cánach Ioncaim, 1967, i leith caiteachais cháilithigh, a mhéadú faoin alt seo, ní thabharfar aon liúntas faoi Chaibidil II de Chuid XV den Acht sin i leith an chaiteachais cháilithigh sin don tréimhse inmhuirearaithe sin nó d'aon tréimhse inmhuirearaithe dá éis.”.
Leasú ar alt 26 (liúntas i leith caiteachais chaipitiúil áirithe ar bhóithre, droichid, etc.) den Acht Airgeadais, 1981.
17.—Leasaítear leis seo alt 26 (arna leasú le halt 39 den Acht Airgeadais, 1984) den Acht Airgeadais, 1981, maidir le haon chomhaontú iomchuí (de réir bhrí an ailt sin) arna dhéanamh an 6ú lá d'Aibreán, 1987, nó dá éis—
(a) i bhfo-alt (1)—
(i) trí “1992” a chur in ionad “1989” sa mhíniú ar “tréimhse cháilitheach”, agus
(ii) trí “, lena n-áirítear ús ar airgead a gheofar ar iasacht faoi chomhair an chaiteachais chaipitiúil sin” a chur isteach i ndiaidh “comhaontú iomchuí” sa mhíniú ar “caiteachas iomchuí”,
agus tá na mínithe sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo, agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás ina gcruthóidh duine, tar éis dó éileamh a dhéanamh chuige sin, maidir le tréimhse inmhuirearaithe, go raibh ioncam iomchuí infhaighte aige, agus gur thabhaigh sé caiteachas iomchuí, sa tréimhse inmhuirearaithe nó ina bonn-tréimhse de bhua an chomhaontaithe iomchuí ba bhun leis an ioncam iomchuí, beidh sé, faoi réir fho-alt (3), i dteideal, d'fhonn an méid (más ann) den ioncam iomchuí sin a mbeidh cáin le muirearú air ina leith a chinneadh agus chuige sin amháin—
(a) liúntas is ionann agus leath an chaiteachais iomchuí a fháil don tréimhse inmhuirearaithe sin, agus
(b) liúntas is ionann agus an deichiú cuid den chaiteachas iomchuí a fháil do gach tréimhse de na chéad chúig thréimhse inmhuirearaithe ina dhiaidh sin ina mbeidh an t-ioncam iomchuí sin infhaighte aige:
Ar choinníoll go measfar, maidir leis an gcaiteachas iomchuí go léir a tabhaíodh roimh an tréimhse inmhuirearaithe inarb infhaighte ioncam iomchuí i gcéaduair, gur ar an gcéad lá den tréimhse inmhuirearaithe sin a tabhaíodh é.”.
AN TÁBLA |
ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach an 29ú lá d'Eanáir, 1981, agus dar críoch an 31ú lá de Mhárta, 1992; ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil a thabhóidh duine sa tréimhse cháilitheach de bhua comhaontú iomchuí, lena n-áirítear ús ar airgead a gheofar ar iasacht faoi chomhair an chaiteachais chaipitiúil sin, ach ní fholaíonn sé aon chaiteachas a mbeidh teideal ag aon duine ina leith chun asbhainte, faoisimh nó liúntais faoi aon cheann d'fhorálacha na nAchtanna Cánach seachas an t-alt seo; |
Cánachas ar ghnóthais chomhinfheistíochta.
18.—(1) San alt seo agus sa Chéad Sceideal—
ciallaíonn “tréimhse chuntasaíochta”, i ndáil le gnóthas comhinfheistíochta, an tréimhse inmhuirearaithe nó a bonn-tréimhse (de réir bhrí mhír 1 (2) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976) ar ar an ioncam nó ar na brabúis uaithi a bheidh an gnóthas inmhuirearaithe i leith cánach ioncaim nó cánach corparáide, de réir mar a bheidh, d'aon tréimhse inmhuirearaithe (de réir na brí céanna), nó a mbeadh sé inmhuirearaithe amhlaidh murach neamhdhóthanacht ioncaim nó brabús:
Ar choinníoll—
(a) má théann dhá bhonn-tréimhse thar a chéile, go measfar gur sa chéad bhonn-tréimhse amháin atá an tréimhse a bhaineann leo araon,
(b) má bhíonn eatramh idir deireadh na bonn-tréimhse do thréimhse inmhuirearaithe amháin agus an bhonn-tréimhse don chéad tréimhse inmhuirearaithe eile, ansin, go measfar gur cuid den dara bonn-tréimhse an t-eatramh, agus
(c) go ndéanfar an tagairt i mír (a) do dhá thréimhse ag dul thar a chéile a fhorléiriú mar thagairt a fholaíonn tagairt do dhá thréimhse do chomhtheacht le chéile nó do thréimhse amháin a bheith ar áireamh i dtréimhse eile, agus go ndéanfar an tagairt don tréimhse a bhaineann leo araon a fhorléiriú dá réir sin;
ciallaíonn “na hAchtanna” na hAchtanna Cánach agus na hAchtanna um Cháin Ghnóchan Caipitiúil;
tá le “an t-aerfort” an bhrí chéanna atá le “an t-aerphort” san Acht Aerphoirt Neamhchustam, 1947;
ciallaíonn “cáin chuí” i ndáil le méid aon íocaíochta iomchuí a dhéanfaidh gnóthas comhinfheistíochta nó i ndáil le haon mhéid ioncaim iomchuí neamhdháilte de chuid gnóthais den sórt sin, de réir mar a bheidh, suim in ionannas cánach ar mhéid na híocaíochta nó ar mhéid an ioncaim iomchuí neamhdháilte, de réir mar is cuí, de réir ráta is ionann agus an ráta caighdeánach cánach ioncaim a bheidh i bhfeidhm tráth na híocaíochta nó ag deireadh na tréimhse cuntasaíochta lena mbaineann an t-ioncam iomchuí neamhdháilte, de réir mar a bheidh, tar éis asbhaint a dhéanamh ón tsuim sin de mhéid is ionann agus na méideanna seo a leanas nó de mhéid is ionann agus a gcomhiomlán, eadhon—
(a) i gcás íocaíochta iomchuí—
(i) sa mhéid go ndéanfar í go hiomlán nó go páirteach as ioncam iomchuí a bhí, ar dháta roimhe sin, ina ioncam iomchuí neamhdháilte de chuid an ghnóthais nó ina chuid d'ioncam den sórt sin, méid aon chánach cuí a asbhaineadh ón ioncam iomchuí, nó, más lú an íocaíocht, nó más lú an chuid sin de a dhéanfar as ioncam iomchuí, ná an t-ioncam iomchuí, ón gcuid sin den ioncam iomchuí arb ionannas di an íocaíocht nó an chuid sin den íocaíocht, de réir mar a bheidh, agus
(ii) aon mhéid eile nó méideanna eile cánach a asbhaineadh ó na brabúis iomchuí as a ndéanfar an íocaíocht iomchuí nó, más lú an íocaíocht ná na brabúis, a asbhaineadh ó cibé cuid de na brabúis arb ionannas di an íocaíocht, faoi aon fhoráil de chuid na nAcht anna ar leith ón alt seo, ar méid é nó ar méideanna iad nach inaisíoctha leis an ngnóthas comhinfheistíochta,
nó
(b) i gcás méid ioncaim iomchuí neamhdháilte, aon mhéid nó méideanna cánach a asbhaineadh ón ioncam faoi aon fhoráil de chuid na nAchtanna ar leith ón alt seo, ar méid é nó ar méideanna iad nach inaisíoctha leis an ngnóthas comhinfheistíochta:
Ar choinníoll nach mó méid na hasbhainte ná méid na suime;
tá le “an Limistéar” an bhrí chéanna atá leis chun críocha alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980;
tá le “gnóchain inmhuirearaithe” an bhrí chéanna atá leis san Acht um Cháin Ghnóchan Caipitiúil, 1975;
ciallaíonn “gnóthas comhinfheistíochta”—
(a) scéim iontaobhais aonad chláraithe de réir bhrí an Achta um Iontaobhais Aonad, 1972, agus
(b) aon ghnóthas eile is gnóthas le haghaidh comhinfheistíochta in urrúis inaistrithe de réir bhrí na Rialachán iomchuí, ar gnóthas é a shealbhaíonn údarú a eisíodh de bhun na Rialachán iomchuí i gcás nár cúlghaireadh an t-údarú sin;
tá le “dáileadh” an bhrí chéanna atá leis chun críocha na nAchtanna Cánach Corparáide;
tá le “cuideachta cháilithe” i ndáil le haon ghnó de chuid gnóthais chomhinfheistíochta a sheoltar—
(a) san aerfort, an bhrí chéanna atá leis chun críocha alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) den Acht Airgeadais, 1980, nó
(b) sa Limistéar, an bhrí chéanna atá leis chun críocha alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980, sin;
ciallaíonn “cuideachta bhainisteoireachta cháilitheach”, i ndáil le gnóthas comhinfheistíochta, cuideachta cháilithe a dhéanann bainist eoireacht, i gcúrsa oibríochtaí trádála iomchuí a sheolann an chuideachta cháilithe, ar na hinfheistíochtaí go léir agus ar na gníomhaíochtaí eile go léir de chuid ghnó an ghnóthais, nó ar aon chuid den chéanna;
ciallaíonn “gnóchain iomchuí”, i ndáil le gnóthas comhinfheistíochta, gnóchain a fhabhraíonn don ghnóthas ar gnóchain iad a bheadh ina ngnóchain inmhuirearaithe dá mbeidís i lámha duine a chónaíonn sa Stát;
ciallaíonn “ioncam iomchuí”, i ndáil le gnóthas comhinfheistíochta, aon mhéideanna ioncaim, brabús nó gnóchan a eascraíonn chuig an ngnóthas comhinfheistíochta, nó is infhaighte aige, ar méideanna ioncaim, brabús nó gnóchan iad—
(a) a íoctar nó a íocfar le sealbhóirí aonad mar íocaíochtaí iomchuí, nó
(b) as a ndéantar nó as a ndéanfar íocaíochtaí iomchuí le sealbhóirí aonad, nó
(c) a ndéantar nó a ndéanfar iad a charnadh, nó a infheistiú in urrúis inaistrithe, chun sochair do shealbhóirí aonad,
agus ar méideanna iad a bheadh, dá n-eascróidís chuig pearsa aonair a chónaíonn sa Stát, ina n-ioncam, i lámha na pearsan aonair, chun críocha cánach ioncaim;
ciallaíonn “íocaíocht iomchuí” íocaíocht a dhéanfaidh gnóthas comhinfheistíochta le sealbhóir aonad de bhíthin cearta a tugadh don sealbhóir aonad de thoradh aonad nó aonaid a shealbhú sa ghnóthas comhinfheistíochta, seachas íocaíocht a dhéanfar i ndáil le haonad a chealú, a fhuascailt nó a athcheannach;
ciallaíonn “brabúis iomchuí”, i ndáil le gnóthas comhinfheistíochta, ioncam iomchuí agus gnóchain iomchuí an ghnóthais;
ciallaíonn “Rialacháin iomchuí” Rialacháin na gComhphobal Eorpach (Gnóthais le haghaidh Comhinfheistíochta in Urrúis Inaistrithe), 1989 (I.R. Uimh. 78 de 1989);
tá le “oibríochtaí trádála iomchuí”, i ndáil le haon ghnó de chuid gnóthais chomhinfheistíochta a sheolann cuideachta cháilithe—
(a) san aerfort, an bhrí chéanna atá leis chun críocha alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) den Acht Airgeadais, 1980, nó
(b) sa Limistéar, an bhrí chéanna atá leis chun críocha alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht Airgeadais, 1980, sin;
ciallaíonn “tuairisceán” tuairisceán faoi mhír 1 (2) den Chéad Sceideal;
ciallaíonn “gnóthas comhinfheistíochta sonraithe” gnóthas comhinfheistíochta—
(a) arb amhlaidh don chuid is mó dá ghnó, sa mhéid gur sa Stát a sheoltar é—
(i) (I) go seoltar í sa Limistéar ag an ngnóthas nó ag cuideachta bhainisteoireachta cháilitheach de chuid an ghnóthais, nó ag an ngnóthas agus ag cuideachta bhainisteoireachta cháilitheach an ghnóthais, nó
(II) nach seoltar amhlaidh sa Limistéar í ach—
(A) go seoltar amhlaidh sa Stát í,
(B) go seolfaí amhlaidh sa Limistéar í mura mbeadh imthosca nach bhfuil aon smacht ag an duine nó na daoine a sheolann an gnó orthu, agus
(C) go seoltar amhlaidh sa Limistéar í an tráth a thagann deireadh leis na himthosca sin a dúradh,
nó
(ii) go seoltar san aerfort í ag an ngnóthas nó ag cuideachta bhainisteoireachta cháilitheach de chuid an ghnóthais, nó ag an ngnóthas agus ag cuideachta bhainisteoireachta cháilitheach an ghnóthais,
agus
(b) ach amháin a mhéid a bheidh na haonaid sin á sealbhú ag an ngnóthas é féin nó ag cuideachta bhainisteoireachta cháilitheach an ghnóthais, ar daoine a chónaíonn lasmuigh den Stát sealbhóirí uile na n-aonad sa ghnóthas;
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí;
tá le “urrúis inaistrithe” an bhrí chéanna atá leis sna Rialacháin iomchuí;
ciallaíonn “ioncam iomchuí neamhdháilte”, i ndáil le gnóthas comhinfheistíochta, aon ioncam iomchuí a eascraíonn chuig an ngnóthas, nó is infhaighte aige, i dtréimhse chuntasaíochta de chuid an ghnóthais ar ioncam é nach mbeidh, ag deireadh na tréimhse cuntasaíochta, íoctha leis na sealbhóirí aonad agus nach mbeidh cáin chuí asbhainte uaidh roimhe sin;
folaíonn “aonad” scair agus aon ionstraim eile a thugann teideal—
(a) chun sciar d'infheistíochtaí nó de bhrabúis iomchuí gnóthais chomhinfheistíochta a fháil, nó
(b) chun dáileadh a fháil ó ghnóthas comhinfheistíochta;
ciallaíonn “sealbhóir aonad” i ndáil le gnóthas comhinfhestíochta, aon duine atá, de thoradh aonad a shealbhú, nó faoi théarmaí aonaid, sa ghnóthas, i dteideal sciar d'aon infheistíochtaí nó d'aon bhrabúis iomchuí de chuid an ghnóthais a fháil, nó i dteideal dáileadh a fháil ón ngnóthas.
(2) Chun críocha an ailt seo—
(a) i gcás ina ndéanfar aon íocaíocht as brabúis iomchuí nó as aon chuid de bhrabúis iomchuí, ónar asbhaineadh aon cháin, lena n-áirítear cáin chuí, agus gur lú an íocaíocht ná na brabúis iomchuí nó an chuid sin de na brabúis iomchuí, is é a bheidh sa mhéid cánach a asbhaineadh amhlaidh is inchurtha i leith na coda de na brabúis arb ionannas di an íocaíocht, an méid a mbeidh idir é agus méid iomlán na cánach a asbhaineadh ó na brabúis iomchuí nó ón gcuid den chéanna, an chomhréir chéanna atá idir méid na híocaíochta agus méid na mbrabús iomchuí, nó na coda den chéanna, de réir mar a bheidh, agus
(b) aon tagairt san alt seo do mhéid íocaíochta iomchuí forléireofar í mar thagairt don mhéid ar mhéid na híocaíochta iomchuí a bheadh ann mura mbeadh an cháin chuí le hasbhaint ón íocaíocht iomchuí nó ó aon ioncam iomchuí neamhdháilte as a ndéantar an íocaíocht iomchuí nó aon chuid de.
(3) D'ainneoin aon ní sna hAchtanna, ach faoi réir fho-alt (5), ní bheidh gnóthas comhinfheistíochta inmhuirearaithe i leith cánach maidir le brabúis iomchuí ach beidh cáin inmhuirearaithe ar na brabúis iomchuí sin i lámha aon sealbhóra aonad, lena n-áirítear an gnóthas, lena ndéantar íocaíocht iomchuí arb í na brabúis iomchuí í, nó as na brabúis iomchuí, más rud é agus sa mhéid go mbeadh an sealbhóir aonad inmhuirearaithe i leith cánach sa Stát ar na brabúis iomchuí sin, nó ar cibé cuid de na brabúis iomchuí arb ionannas di an íocaíocht, ar an mbonn agus ar gach caoi ionann is gurbh amhlaidh, faoi réir fho-ailt (4) agus (6), gur eascair nó gur fhabhraigh na brabúis iomchuí, nó an chuid sin de na brabúis iomchuí, chuig an sealbhóir aonad gan gabháil trí lámha an ghnóthais.
(4) Más rud é, de bhun fho-alt (3), go mbeidh cáin le muirearú ar shealbhóir aonad i leith íocaíochta iomchuí—
(a) sa mhéid gur ioncam iomchuí aon mhéid den íocaíocht iomchuí a mbeidh sé le muirearú amhlaidh ina leith, nó sa mhéid gur as ioncam iomchuí a dhéantar é, muirearófar cáin air i leith an méid sin faoi Chás IV de Sceideal D ionann is dá mba mhéid ioncaim é a eascraíonn chuige tráth déanta na híocaíochta, agus
(b) sa mhéid gur gnóchain iomchuí aon mhéid den íocaíocht iomchuí a mbeidh sé le muirearú amhlaidh ina leith, nó sa mhéid gur as gnóchain iomchuí a dhéantar é, déileálfar leis mar dháileadh caipitil de réir bhrí alt 31 den Acht um Cháin Ghnóchan Caipitiúil, 1975, agus, mura mar sin atá cheana féin, beidh feidhm ag an Acht sin ar gach caoi ionann is dá mba dháileadh caipitil arna dhéanamh ag iontaobhas aonad an méid sin den íocaíocht iomchuí agus ionann is dá mba aonad nó aonaid in iontaobhas aonad an t-aonad nó na haonaid ar ina leith a íoctar í.
(5) (a) Más rud é, maidir le gnóthas comhinfheistíochta nach gnóthas comhinfheistíochta sonraithe—
(i) go ndéanfaidh sé íocaíocht iomchuí de bhrabúis iomchuí, nó as brabúis iomchuí, le sealbhóir aonad a chónaíonn sa Stát, nó
(ii) go mbeidh aon ioncam iomchuí neamhdháilte aige ag deireadh thréimhse chuntasaíochta de chuid an ghnóthais,
asbhainfidh sé an cháin chuí ó mhéid na híocaíochta iomchuí nó ó mhéid an ioncaim iomchuí neamhdháilte, de réir mar a bheidh; agus déanfaidh an sealbhóir aonad lena ndéantar an íocaíocht iomchuí, nó an sealbhóir aonad nó na sealbhóirí aonad a mbeidh teideal aige nó acu chuig an ioncam iomchuí, de réir mar a bheidh, an asbhaint a lamháil agus beidh an gnóthas comhinfheistíochta, ar an íocaíocht iomchuí sin a dhéanamh leis an sealbhóir aonad nó ar aon íocaíocht iomchuí a dhéanamh le haon sealbhóir aonad as an ioncam iomchuí neamhdháilte, de réir mar a bheidh, saortha agus díscaoilte i leith an oiread sin airgid arb ionannas dó an asbhaint, nó, i gcás inar lú an íocaíocht iomchuí ná méid an ioncaim iomchuí neamhdháilte, arb ionannas dó an oiread sin den asbhaint is inchurtha i leith na híocaíochta iomchuí, amhail is dá mbeadh an méid airgid íoctha iarbhír leis an sealbhóir aonad.
(b) Beidh éifeacht leis an gCéad Sceideal chun an fo-alt seo a fhorlíonadh.
(6) (a) I gcás ina bhfaighidh sealbhóir aonad íocaíocht iomchuí ó ghnóthas comhinfheistíochta nach gnóthas comhinfheistíochta sonraithe, agus go mbeidh cáin chuí asbhainte ón íocaíocht, nó ó na brabúis iomchuí nó ón gcuid díobh as a ndéantar an íocaíocht, ansin—
(i) beidh an sealbhóir aonad, mura mbeidh cónaí air sa Stát chun críocha cánach tráth déanta na híocaíochta, i dteideal, ar éileamh cuí a dhéanamh agus ar na fíorais a chruthú, go n-aisíocfaí leis an cháin chuí nó an oiread sin de is inchurtha i leith na híocaíochta iomchuí, de réir mar a bheidh, nó
(ii) beidh an sealbhóir aonad i dteideal, in aon chás eile, go ndéanfaí a dhliteanas cánach faoi aon mheasúnacht a dhéanfar i leith na híocaíochta iomchuí, nó aon choda de, a laghdú de shuim is ionann agus an oiread sin, más ann, den cháin chuí is inchurtha i leith méid na híocaíochta iomchuí a bheidh ar áireamh sa mheasúnacht agus, i gcás inar mó an cháin chuí is inchurtha ina leith sin ná a dhliteanas cánach i leith na híocaíochta iomchuí, nó i leith na coda sin den íocaíocht iomchuí a bheidh ar áireamh sa mheasúnacht, go n-aisíocfaí an bhreis leis.
(b) Chun críocha mhír (a) (ii), déanfaidh an cigire nó, ar achomharc, na Coimisinéirí Achomhairc, cibé cionroinnt ar an gcáin chuí a asbhaintear ó íocaíocht iomchuí, nó ó na brabúis iomchuí as a ndéantar í nó aon chuid di, a bheidh cóir agus réasúnach d'fhonn méid na cánach cuí, más aon mhéid é, is inchurtha i leith aon choda den íocaíocht iomchuí a bheidh ar áireamh i measúnacht a chinneadh.
(7) Ní bheidh feidhm ag alt 32 den Acht um Cháin Ghnóchan Caipitiúil, 1975—
(a) amhail ar agus ó dháta rite an Achta seo—
(i) maidir le hiontaobhas aonad cáilitheach (de réir bhrí an ailt sin 32), agus
(ii) maidir le diúscairt aonad cáilitheach (de réir na brí céanna) san iontaobhas aonad cáilitheach sin,
i gcás inar gnóthas comhinfheistíochta sonraithe an t-iontaobhas aonad cáilitheach freisin, agus
(b) (i) amhail ar an agus ón 6ú lá d'Aibreán, 1990,
nó
(ii) i gcás feidhm a bheith ag an alt seo, de bhua fho-alt (12) (b), ar lá is luaithe maidir le hiontaobhas aonad cáilitheach is gnóthas comhinfheistíochta, amhail ar an agus ón lá is luaithe sin i dtaca leis an iontaobhas aonad cáilitheach,
maidir le hiontaobhas aonad cáilitheach den sórt sin nó le diúscairt aonad cáilitheach den sórt sin san iontaobhas aonad cáilitheach, i gcás inar gnóthas comhinfheistíochta an t-iontaobhas aonad cáilitheach ach nach gnóthas comhinfheistíochta sonraithe é freisin.
(8) Ní bheidh feidhm ag alt 13 den Acht Airgeadais, 1976, maidir le gnóthas comhinfheistíochta, dá mbeadh feidhm aige thairis sin, murach an fo-alt seo.
(9) Maidir le haon ghnóthas comhinfheistíochta is cuideachta (de réir bhrí na nAchtanna Cánach Corparáide)—
(a) aon íocaíocht iomchuí a dhéanfar as brabúis iomchuí an ghnóthais, nó aon íocaíocht a dhéanfar i leith aonad sa ghnóthas a chealú, a fhuascailt nó a athcheannach, ní dhéileálfar léi mar dháileadh chun aon chríche de chuid na nAchtanna Cánach, agus
(b) dá mba rud é go mbeadh, murach an fo-alt seo, feidhm aige thairis sin, ní bheidh feidhm ag alt 101 den Acht Cánach Corparáide, 1976, maidir leis an ngnóthas comhinfheistíochta.
(10) Chun críche aon chomhshocraíochta ag a bhfuil feidhm dlí de bharr alt 361 den Acht Cánach Ioncaim, 1967, measfar nach bhfuil gnóthas comhinfheistíochta inchurtha faoi cháin sa Stát ná nach bhfuil cónaí air ansin.
(11) D'ainneoin fhorálacha alt 200 den Acht Cánach Ioncaim, 1967, aon duine nach bhfuil cónaí air sa Stát ní bheidh sé, de bhua na bhforálacha sin, inmheasúnaithe ná inmhuirearaithe in ainm gníomhaire maidir le híocaíocht iomchuí a dhéanfar as brabúis iomchuí gnóthais chomhinfheistíochta.
(12) Beidh éifeacht leis an alt seo—
(a) i gcás gnóthais chomhinfheistíochta shonraithe, amhail ar agus ó dháta rite an Achta seo, agus
(b) i gcás aon ghnóthais chomhinfheistíochta eile, amhail ar an agus ón 6ú lá d'Aibreán, 1990, nó cibé lá is luaithe ná sin, ach nach luaithe ná an 6ú lá d'Aibreán, 1989, ar a gcomhaontóidh na Coimisinéirí Ioncaim i scríbhinn le haon ghnóthas comhinfheistíochta eile den sórt sin maidir leis an ngnóthas sin.
Tuairisceáin ó idirghabhálaithe áirithe i ndáil le UCITS.
19.—(1) San alt seo—
tá le “dáileadh” an bhrí chéanna atá leis chun críocha na nAchtanna Cánach Corparáide;
ciallaíonn “idirghabhálaí” aon duine a sholáthraíonn saoráidí iomchuí i ndáil le UCITS iomchuí;
ciallaíonn “Treoracha iomchuí” Treoir 85/611/CEE*ón gComhairle (is Treoir faoi chomhordú a dhéanamh ar dhlíthe, rialacháin agus forálacha riaracháin a bhaineann le gnóthais le haghaidh comhinfheistíochta in urrúis inaistrithe (UCITS)) agus aon Treoir ag leasú na Treorach sin ón gComhairle;
ciallaíonn “saoráidí iomchuí”, i ndáil le UCITS iomchuí—
(a) aonaid an UCITS iomchuí a mhargú sa Stát,
(b) gníomhú sa Stát mar idirghabhálaí i gceannach aonad de chuid an UCITS iomchuí ag daoine, nó thar ceann daoine, a chónaíonn sa Stát nó i ndíol aonad den sórt sin le daoine den sórt sin, agus
(c) saoráidí a sholáthar sa Stát, thar ceann an UCITS iomchuí, ar saoráidí iad chun íocaíochtaí a dhéanamh le sealbhóirí a chuid aonad, chun a chuid aonad a athcheannach nó a fhuascailt, nó chun an fhaisnéis a chur ar fáil a cheanglaítear go cuí ar an UCITS iomchuí a sholáthar chun críocha na dTreoracha iomchuí;
ciallaíonn “UCITS iomchuí” gnóthas—
(a) atá lonnaithe i mballstát de chuid an Chomhphobail Eorpaigh, seachas sa Stát,
(b) is UCITS chun críocha na dTreoracha iomchuí, agus
(c) a mhargaíonn a chuid aonad sa Stát;
ciallaíonn “UCITS” gnóthas le haghaidh comhinfheistíochta in urrúis inaistrithe lena mbaineann na Treoracha iomchuí;
folaíonn “aonaid” scaireanna agus aon ionstraimí eile a thugann teideal—
(a) chun sciar d'infheistíochtaí nó d'ioncam UCITS iomchuí a fháil, nó
(b) chun dáileadh a fháil ó UCITS iomchuí.
(2) Déanfaidh idirghabhálaí, má cheanglaítear air déanamh amhlaidh le fógra ó chigire, tuairisceán ar na nithe seo a leanas a ullmhú agus a sheachadadh ar an gcigire laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra, eadhon—
(a) ainm agus seoladh gach duine a chónaíonn sa Stát a ndearna an t-idirghabhálaí aon ní acu seo a leanas ina leith i gcúrsa saoráidí iomchuí a sholáthar i ndáil le UCITS iomchuí le linn cibé tréimhse a bheidh sonraithe san fhógra, eadhon—
(i) gníomhú mar idirghabhálaí i gceannach aonad sa UCITS iomchuí ag, nó thar ceann, aon duine acu sin nó i ndíol aonad den sórt sin le daoine den sórt sin,
(ii) saoráidí a sholáthar i ndáil leis an UCITS iomchuí do dhéanamh íocaíochtaí le haon duine acu sin a bhfuil aonaid de chuid an UCITS iomchuí á sealbhú acu, agus
(iii) saoráidí a sholáthar le haghaidh athcheannach nó fuascailt aonad de chuid an UCITS iomchuí a bhí á sealbhú ag aon duine acu sin,
agus
(b) más iomchuí, maidir le gach duine den sórt sin—
(i) ainm agus seoladh gach UCITS iomchuí—
(I) ar cheannaigh an duine sin aonaid dá chuid nó ar ceannaíodh thar a cheann iad, nó ar díoladh leis iad, ar an tslí sin sa tréimhse sin,
(II) ar soláthraíodh saoráidí thar a cheann i ndáil leis an UCITS iomchuí do dhéanamh íocaíochtaí leis an duine sin sa tréimhse sin, agus
(III) ar soláthraíodh saoráidí thar a cheann le haghaidh an UCITS iomchuí do dhéanamh athcheannach nó fuascailt sa tréimhse ar aonaid sa UCITS iomchuí a bhí á sealbhú ag an duine sin,
agus
(ii) (I) luach nó luach iomlán na n-aonad a cheannaigh an duine sin, nó a ceannaíodh thar a cheann, nó a díoladh leis, ar an tslí sin,
(II) méid na n-íocaíochtaí a rinne an UCITS iomchuí amhlaidh leis an duine sin, agus
(III) luach nó luach iomlán na n-aonad a bhí á sealbhú ag an duine sin agus a d'athcheannaigh nó a d'fhuascail an UCITS iomchuí amhlaidh.
(3) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “an tAcht Airgeadais, 1989, alt 19” a chur isteach i gcolún 2.
Caibidil III
Cáin Chorparáide
Leasú ar alt 36 (ioncam infheistíochta in áirithe do shealbhóirí polasaithe) den Acht Cánach Corparáide, 1976.
20.—Leasaítear leis seo alt 36 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Má chruthaíonn an chuideachta, ar an éileamh a dhéanamh, gur iompair sí, d'aon bhliain airgeadais ar mhó an ráta cánach corparáide ina leith ná 35 faoin gcéad, cáin chorparáide i leith aon chuid den ioncam neamhfhaoisimh sin, beidh an chuideachta i dteideal go n-aisíocfar léi an méid sin den cháin sin a d'iompair sí don bhliain sin ar cóimhéid é leis an méid ar mó—
(a) an cháin chorparáide a d'iompair an chuideachta don bhliain sin i leith na coda a shonraítear i bhfo-alt (5) den ioncam neamhfhaoisimh sin,
ná—
(b) an cháin chorparáide a d'iomprófaí amhlaidh i leith na coda sin den ioncam sin dá mba 35 faoin gcéad an ráta cánach corparáide don bhliain sin.”
Leasú ar Chuid IX (Sceideal F agus Dáiltí Cuideachtaí) den Acht Cánach Corparáide, 1976.
21.—(1) Leasaítear leis seo Cuid IX den Acht Cánach Corparáide, 1976, tríd an alt seo a leanas a chur in ionad alt 84A (a cuireadh isteach le halt 41 den Acht Airgeadais, 1984):
“Teorainn leis an mbrí atá le ‘dáileadh'. | 84A.—(1) Aon ús nó dáileadh eile— |
(a) a íocfar, an 12ú lá d'Aibreán, 1989, nó dá éis, as sócmhainní cuideachta (dá ngairtear ‘an t-iasachtaí’ anseo feasta san alt seo) le cuideachta eile atá laistigh de réim cánach corparáide, agus | |
(b) a íocfar amhlaidh i leith urrúis (dá ngairtear ‘urrús iomchuí’ anseo feasta san alt seo) atá faoi réim fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d), | |
ní dáileadh é chun críocha an Achta seo mura mbeidh feidhm an fho-ailt seo eisiata le fo-alt (2) nó (10). | |
(2) Faoi réir fho-ailt (3) agus (4), ní bheidh feidhm ag fo-alt (1) maidir le haon ús a íocfaidh an t-iasachtaí, i dtréimhse chuntasaíochta de chuid an iasachtaí, le cuideachta eile i leith príomhshuime iomchuí a bheidh airleactha ag an gcuideachta eile sin, i gcás— | |
(a) ina seolann an t-iasachtaí, sa tréimhse chuntasaíochta sin, trádáil shonraithe sa Stát, | |
(b) ina ndéantar an phríomhshuim iomchuí, ar ina leith a íoctar an t-ús, a úsáid i gcúrsa na trádála sonraithe sin— | |
(i) ar mhaithe le gníomhaíochtaí na trádála arb éard iad monarú earraí de réir bhrí fho-alt (6), nó | |
(ii) i gcás feidhm a bheith ag fo-alt (7), ar mhaithe le gníomhaíochtaí na trádála arb éard iad mórdhíol den chineál dá dtagraítear i mír (ii) den mhíniú ar ‘trádáil shonraithe’ san fho-alt sin (7), | |
agus | |
(c) ina n-áireofaí an t-ús, dá mba nár dháileadh é, mar chostas trádála de chuid na trádála sin don tréimhse chuntasaíochta sin. | |
(3) D'ainneoin fho-alt (2), más rud é, tráth ar bith tar éis an 12ú lá d'Aibreán, 1989, gur mó iomlán na méideanna príomhshuime iomchuí (dá ngairtear ‘méideanna reatha príomhshuime iomchuí’ anseo feasta san fho-alt seo) a bheidh airleactha ag cuideachta i leith urrús iomchuí arna sealbhú, go díreach nó go neamhdhíreach, ag an gcuideachta an tráth sin ná teorainn, ar teorainn í is ionann agus 110 faoin gcéad d'iomlán na méideanna príomhshuime iomchuí a bheidh airleactha ag an gcuideachta i leith urrús iomchuí arna sealbhú, go díreach nó go neamhdhíreach, ag an gcuideachta ar an 12ú lá d'Aibreán, 1989, sin, ansin ní áireofar mar dháileadh chun críocha an Achta seo i lámha na cuideachta cibé cuid d'aon ús, arna íoc an tráth sin leis an gcuideachta i leith príomhshuime iomchuí, a mbeidh idir í agus méid iomlán an úis arna íoc amhlaidh leis an gcuideachta an chomhréir chéanna atá idir an bhreis sin agus na méideanna reatha príomhshuime iomchuí. | |
(4) Ní bheidh feidhm ag fo-alt (2) maidir le hús arna íoc, i leith príomhshuime iomchuí, le cuideachta nach raibh, an 12ú lá d'Aibreán, 1989, aon mhéideanna príomhshuime iomchuí airleactha ach gan íoc aici. | |
(5) I bhfo-ailt (2), (3) agus (4), ciallaíonn ‘príomhshuim iomchuí’ méid airgid arna airleacan chuig iasachtaí ag cuideachta atá faoi réim mhuirear cánach corparáide agus ar cuid dá gnáthghníomhaíochtaí trádála airgead a thabhairt ar iasacht, i gcás— | |
(a) gur urrús iomchuí an chomaoin a thugann an t-iasachtaí i leith an méid sin, agus | |
(b) gur as sócmhainní an iasachtaí a íoctar ús nó aon dáileadh eile i leith an urrúis sin. | |
(6) Faoi réir fho-alt (7), ciallaíonn ‘trádáil shonraithe', i bhfo-alt (2), trádáil arb éard í go hiomlán nó go formhór monarú earraí, lena n-áirítear gníomhaíochtaí a bheadh, dá ndéanfadh an t-iasachtaí éileamh ar fhaoiseamh i leith na trádála faoi Chaibidil VI de Chuid I den Acht Airgeadais, 1980, le háireamh chun críocha na Caibidle sin mar mhonarú earraí, ach ní fholaíonn sé gníomhaíochtaí trádála a mbeidh deimhniú tugtha ag an Aire Airgeadais ina leith faoi alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) den Acht Airgeadais, 1980. | |
(7) I gcás inarb éard é an t-iasachtaí a luaitear i bhfo-alt (2) fochuideachta 75 faoin gcéad— | |
(a) de chumann talmhaíochta, nó | |
(b) de chumann iascaigh, | |
ciallaíonn ‘trádáil shonraithe', san fho-alt sin, trádáil de chuid an iasachtaí arb éard í go hiomlán nó go formhór ceachtar díobh seo a leanas nó iad araon, eadhon— | |
(i) monarú earraí de réir bhrí fho-alt (6), agus | |
(ii) mórdhíol— | |
(I) earraí talmhaíochta, i gcás feidhm a bheith ag mír (a), nó | |
(II) éisc, i gcás feidhm a bheith ag mír (b). | |
(8) Chun críocha fho-ailt (6) agus (7), áireofar trádáil, maidir le tréimhse chuntasaíochta, mar thrádáil arb éard í go hiomlán nó go formhór gníomhaíochtaí áirithe más rud é, agus ar an gcoinníoll amháin, nach lú an méid iomlán is infhaighte ag an iasachtaí ó dhíolacháin a rinneadh i gcúrsa na ngníomhaíochtaí sin sa tréimhse chuntasaíochta, ná 75 faoin gcéad den mhéid iomlán is infhaighte ag an iasachtaí ó na díolacháin go léir a rinneadh i gcúrsa na trádála sa tréimhse sin. | |
(9) I bhfo-alt (7)— | |
tá le ‘cumann talmhaíochta’ agus ‘cumann iascaigh’ na bríonna a shanntar dóibh, faoi seach, le halt 18 den Acht Airgeadais, 1978; | |
ciallaíonn ‘mórdhíol’ earraí d'aicme ar bith a dhíol le haon duine a sheolann gnó ag díol earraí den aicme sin nó a úsáideann earraí den aicme sin chun críocha trádála nó gnóthais atá á sheoladh aige. | |
(10) Ní bheidh feidhm ag fo-alt (1) i gcás inarb ionannas an chomaoin a thug an t-iasachtaí i leith úsáid na príomhshuime atá urraithe do chuid is mó ná brabach tráchtála réasúnach as úsáid na príomhshuime sin: | |
Ar choinníoll, i gcás feidhm a bheith ag an bhfo-alt seo, nach n-oibreoidh aon ní i bhfomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) sa dóigh go ndéileálfar mar dháileadh chun críocha an Achta seo leis an oiread sin den ús nó den dáileadh eile is ionannas do bhrabach tráchtála réasúnach as úsáid na príomhshuime sin.”. |
(2) Na forálacha d'alt 84A den Acht Cánach Corparáide, 1976, a bhí i bhfeidhm díreach roimh thosach feidhme an ailt seo leanfaidh siad, d'ainneoin fho-alt (1), d'éifeacht a bheith leo i leith aon úis nó dáileadh eile a íocfar i leith urrúis atá laistigh de réim fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) den Acht Cánach Corparáide, 1976, i gcás—
(a) go mbeidh an phríomhshuim atá urraithe airleactha ag cuideachta as airgead a suibscríobhadh i leith scairchaipiteal na cuideachta agus go bhfuil an scairchaipiteal sin ar úinéireacht thairbhiúil, go díreach nó go neamhdhíreach, ag duine nó daoine a chónaíonn lasmuigh den Stát, nó
(b) go n-íocfar an t-ús nó an dáileadh eile ar nó roimh an 31ú lá de Nollaig, 1991, i leith urrúis arna eisiúint roimh an 12ú lá d'Aibreán, 1989.
Leasú ar Chaibidil VI (cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1980.
22.—Leasaítear leis seo Caibidil VI (arna leasú le halt 45 den Acht Airgeadais, 1984) de Chuid I den Acht Airgeadais, 1980—
(a) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “tréimhse chuntasaíochta iomchuí” in alt 38:
“ciallaíonn ‘tréimhse chuntasaíochta iomchui’ tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa tréimhse seo a leanas di—
(a) i gcás feidhm a bheith ag fo-alt (1CC) (a cuireadh isteach le halt 45 den Acht Airgeadais, 1984) d'alt 39, ón 13ú lá d'Aibreán, 1984,
(b) i gcás feidhm a bheith ag fo-alt (1CC) (arna chur isteach amhlaidh agus arna leasú le halt 22 den Acht Airgeadais, 1989) d'alt 39, ón 6ú lá d'Aibreán, 1989, nó
(c) in aon chás eile, ón lú d'Eanáir, 1981,
go dtí an 31ú lá de Nollaig, 2000;”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (a) d'fho-alt (1CC) d'alt 39:
“(a) San fho-alt seo ciallaíonn ‘seirbhísí ríomhaire’ aon tseirbhís díobh seo a leanas nó iad go léir:
(i) seirbhísí sonra-phróiseála,
(ii) seirbhísí forbartha bog-earraí, agus
(iii) seirbhísí teicniúla nó sainchomhairle a bhaineann le fomhír (i) nó (ii), nó leo araon,
ar seirbhísí iad a ndéantar an obair á dtabhairt a sheoladh sa Stát i gcúrsa gnóthais seirbhíse ar thug an tÚdarás Forbartha Tionscail deontas fostaíochta ina leith faoi alt 25 den Acht um Fhorbairt Tionscail, 1986.”
Leasú ar alt 39A (faoiseamh i ndáil le hioncam ó oibríochtaí trádála áirithe a sheoltar in Aerfort na Sionna) den Acht Airgeadais, 1980.
23.—Leasaítear leis seo alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) den Acht Airgeadais, 1980, trí fho-ailt (8) agus (9) a scriosadh.
Leasú ar alt 45 (dáiltí) den Acht Airgeadais, 1980.
24.—Maidir le dáiltí arna ndéanamh ag cuideachta an 6ú lá d'Aibreán, 1989, nó dá éis, leasaítear leis seo alt 45 (arna leasú leis an Acht Airgeadais, 1988) den Acht Airgeadais, 1980:
(a) i mír (a) d'fho-alt (1)—
(i) trí “nó faoi alt 25 den Acht Airgeadais, 1989,” a chur isteach i ndiaidh “faoi fho-alt (1A)”,
(ii) trí “nach mó ná” a chur in ionad “is comhionann leis”,
(iii) tríd an bhfoirmle seo a leanas a chur in ionad na foirmle atá inti:
“Y × | (A-B) + E-U | |
____________ (R-S) + T-W | ||
”, |
agus
(iv) tríd an méid seo a leanas a chur in ionad an mhínithe ar “U”:
“arb é U méid na ndáiltí iomchuí a rinne an chuideachta roimh an 6ú lá d'Aibreán, 1989, ar dáiltí iad—
(i) a rinneadh don tréimhse chuntasaíochta, nó
(ii) a measfaí iad a bheith déanta don tréimhse chuntasaíochta de bhua fho-ailt (3) agus (6) d'alt 64 den Acht Cánach Corparáide, 1976, dá mba rud é—
(I) go ndéileálfaí leis na fo-ailt sin (3) agus (6) mar fho-ailt a bhfuil feidhm acu chun críocha an mhínithe seo mar atá feidhm acu chun críocha an ailt sin 64, agus
(II) go gcuirfí ‘dáileadh iomchuí’ agus ‘ioncam monarúcháin indáilte’ in ionad ‘dáileadh’ agus ‘ioncam indáilte', faoi seach, gach áit a bhfuil na téarmaí sin sna fo-ailt sin (3) agus (6),
arb é W méid na ndáiltí a rinne an chuideachta roimh an 6ú lá d'Aibreán, 1989, ar dáiltí iad—
(i) a rinneadh don tréimhse chuntasaíochta, nó
(ii) a measfaí iad a bheith déanta don tréimhse chuntasaíochta de bhua fho-ailt (3) agus (6) d'alt 64 den Acht Cánach Corparáide, 1976, dá mba rud é—
(I) go ndéileálfaí leis na fo-ailt sin (3) agus (6) mar fho-ailt a bhfuil feidhm acu chun críocha an mhínithe seo mar atá feidhm acu chun críocha an ailt sin 64, agus
(II) gurbh é a bhí i ngach tagairt do ‘ioncam indáilte na cuideachta’ san fho-alt sin (3) tagairt don mhéid a chinnfear de réir na foirmle
(R - S) + T |
i gcás na bríonna céanna a bheith le R, S agus T atá leo in áiteanna eile sa mhír seo,
agus”,
(b) i bhfo-alt (1A), tríd an méid seo a leanas a chur in ionad an chéad choinníll:
“Ar choinníoll, maidir le dáileadh arna dhéanamh ag cuideachta—
(a) ar díbhinn eatramhach é arna híoc, roimh an 6ú lá d'Aibreán, 1990, ag stiúrthóirí na cuideachta, de bhun cumhachtaí a thugtar dóibh le hairteagail chomhlachais na cuideachta, i leith bhrabúis na tréimhse cuntasaíochta ina n-íoctar í, nó
(b) nach dáileadh é ach amháin de bhua fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) den Acht Canach Corparáide, 1976, nó
(c) ar dáileadh é arna dhéanamh i leith scaireanna de chineál dá dtagraítear i mír (c) den mhíniú ar ‘scaireanna tosaíochta’ i bhfo-alt (1) d'alt 42 (arna leasú leis an Acht seo) den Acht Airgeadais, 1984,
go ndéileálfar leis, faoi réir an choinníll ina dhiaidh seo, mar dháileadh a rinneadh don tréimhse chuntasaíochta ina dtiteann an chéad lá sin a luadh:”,
(c) i mír (a) d'fho-alt (1B), trí “W” a chur in ionad “U” gach áit a bhfuil sé, agus
(d) i bhfo-alt (2), trí “, de bhua fho-ailt (1) agus (1A),” a scriosadh agus trí“, chun críocha an fho-ailt seo,” a chur isteach i ndiaidh “go ndéileálfar”,
agus tá an mhír sin (a) d'fho-alt (1), fo-alt (1B) (cé is moite de mhír (b)) agus fo-alt (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA | |
(1) (a) Áireofar mar dháileadh sonraithe chun críocha fho-alt (2) cibé riar de dháileadh (dá ngairtear “an chéad dáileadh a luadh” ina dhiaidh seo sa mhír seo), a áirítear faoi fho-alt (1A) nó faoi alt 25 den Acht Airgeadais, 1989, mar dháileadh arna dhéanamh ag cuideachta do thréimhse chuntasaíochta, nach mó ná an méid, agus féadfaidh gur nialas é, a chinnfear de réir na foirmle | |
Y × | (A-B) + E-U |
____________ (R-S) + T-W | |
i gcás, faoi réir ailt 46 go 49— arb é A méid ioncam na cuideachta, a ndéantar an cháin chorparáide is inchurtha ina leith a laghdú faoi alt 41, don tréimhse chuntasaíochta iomchuí atá comhthráthach leis an tréimhse chuntasaíochta nó ar cuid den tréimhse sin í, arb é B méid na cánach corparáide, arna laghdú faoi alt 41, is inchurtha i leith an méid a luaitear sa mhíniú ar A, arb é E méid na ndáiltí iomchuí, cibé acu a dhéantar iad roimh an 6ú lá d'Aibreán, 1989, nó ar an lá sin nó dá éis, a fuair an chuideachta sa tréimhse chuntasaíochta, atá ar áireamh ina hioncam infheistíochta frainceáilte don tréimhse chuntasaíochta, seachas ioncam infheistíochta frainceáilte a dtugtar faoiseamh ina aghaidh faoi alt 15 (4), 25 nó 26 den Acht Cánach Corparáide, 1976, is faoiseamh nár tarraingíodh siar ina dhiaidh sin faoi fhorálacha na n-alt sin, arb é R an méid d'ioncam na cuideachta ar a muirearaítear cáin chorparáide don tréimhse chuntasaíochta mar a mhínítear sin in alt 28 (8) den Acht Cánach Corparáide, 1976, mar aon le haon mhéid d'ioncam na cuideachta ar a muirearófaí cáin chorparáide don tréimhse chuntasaíochta mura mbeadh forálacha alt 18 den Acht Airgeadais, 1969, alt 34 den Acht Airgeadais, 1973, nó alt 71 den Acht Cánach Corparáide, 1976, arb é S méid na cánach corparáide, roimh aon fhritháireamh cánach nó creidmheas i leith cánach, lena n-áirítear cáin choigríche, agus i ndiaidh aon fhaoisimh faoi alt 58, 182 nó 184 den Acht Cánach Corparáide, 1976, nó alt 41 den Acht Airgeadais, 1980, is inmhuirearaithe don tréimhse chuntasaíochta, cé is moite den cháin chorparáide, roimh aon chreidmheas i leith cánach coigríche, is inmhuirearaithe ar an gcuid de bhrabúis na cuideachta is inchurtha síos do ghnóchain inmhuirearaithe don tréimhse sin: agus measfar gurb é atá sa chuid sin an méid a thugtar faoi réim bhrabúis na cuideachta don tréimhse sin chun críocha cánach corparáide i leith gnóchan inmhuirearaithe sula ndéantar aon asbhaint maidir le muirir ar ioncam, caiteachais bhainisteoireachta nó méideanna eile is féidir a asbhaint ó bhrabúis de bhreis agus tuairisc amháin nó is féidir a fhritháireamh in aghaidh na mbrabús sin nó ar féidir déileáil leo mar mhéideanna a laghdaíonn na brabúis sin, arb é T méid na ndáiltí a fuair an chuideachta sa tréimhse chuntasaíochta agus atá ar áireamh ina hioncam infheistíochta frainceáilte don tréimhse chuntasaíochta, seachas ioncam infheistíochta frainceáilte a dtugtar faoiseamh ina aghaidh faoi alt 15 (4), 25 nó 26 den Acht Cánach Corparáide, 1976, is faoiseamh nár tarraingíodh siar ina dhiaidh sin faoi fhorálacha na n-alt sin, mar aon le haon mhéid a fuair an chuideachta sa tréimhse chuntasaíochta lena mbaineann forálacha alt 76 (2) (a) (ii), alt 81 (4), alt 93 (3) nó alt 170 (3) den Acht Cánach Corparáide, 1976, arb é U méid na ndáiltí iomchuí a rinne an chuideachta roimh an 6ú lá d'Aibreán, 1989, ar dáiltí iad— (i) a rinneadh don tréimhse chuntasaíochta, nó (ii) a measfaí iad a bheith déanta don tréimhse chuntasaíochta de bhua fho-ailt (3) agus (6) d'alt 64 den Acht Cánach Corparáide, 1976, dá mba rud é— (I) go ndéileálfaí leis na fo-ailt sin (3) agus (6) mar fho-ailt a bhfuil feidhm acu chun críocha an mhínithe seo mar atá feidhm acu chun críocha an ailt sin 64, agus (II) go gcuirfí “dáileadh iomchuí” agus “ioncam monarúcháin indáilte” in ionad “dáileadh” agus “ioncam indáilte”, faoi seach, gach áit a bhfuil na téarmaí sin sna fo-ailt sin (3) agus (6). arb é W méid na ndáiltí a rinne an chuideachta roimh an 6ú lá d'Aibreán, 1989, ar dáiltí iad— (i) a rinneadh don tréimhse chuntasaíochta, nó (ii) a measfaí iad a bheith déanta don tréimhse chuntasaíochta de bhua fho-ailt (3) agus (6) d'alt 64 den Acht Cánach Corparáide, 1976, dá mba rud é— (I) go ndéileálfaí leis na fo-ailt sin (3) agus (6) mar fho-ailt a bhfuil feidhm acu chun críocha an mhínithe seo mar atá feidhm acu chun críocha an ailt sin 64, agus (II) gurbh é a bhí i ngach tagairt do “ioncam indáilte na cuideachta” san fho-alt sin (3) tagairt don mhéid a chinnfear de réir na foirmle | |
(R - S) +T | |
i gcás na bríonna céanna a bheith le R, S agus T atá leo in áiteanna eile sa mhír seo, agus arb é Y méid an chéad dáilte a luadh. (1B) Chun críocha an ailt seo— (a) is é méid ioncam indáilte cuideachta do thréimhse chuntasaíochta an méid a chinnfear de réir na foirmle | |
(R-S) + T-W | |
i gcás na bríonna céanna a bheith le R, S, T agus W atá leo i bhfo-alt (1), agus (2) Más rud é go ndéileálfar, chun críocha an fho-ailt seo, le dáileadh a dhéanfaidh cuideachta an 6ú lá d'Aibreán, 1989, nó dá éis (dá ngairtear an chéad dáileadh a luadh ina dhiaidh seo san fho-alt seo)— (i) mar dháileadh arb éard é, nó ar cuid de, dáileadh sonraithe, nó (ii) mar dháileadh arb éard é dhá dháileadh nó níos mó, a ndéileáiltear le dáileadh amháin nó níos mó acu mar dháileadh arb éard é, nó ar cuid de, dáileadh sonraithe, de réir mar a bheidh, déileálfar, chun críocha na nAchtanna Cánach Corparáide, d'ainneoin aon fhorála eile de chuid na nAchtanna sin, leis an gcéad dáileadh a luadh ionann is dá mba éard a bhíann dhá dháileadh, a bhféadfaidh nialas a bheith i gceann acu ach ní sa dá cheann, arb é atá iontu faoi seach— (a) dáileadh is dáileadh iomchuí chun críocha an ailt seo de mhéid is ionann agus méid an dáilte shonraithe a luaitear i mír (i) nó is ionann agus méid iomlán na ndáiltí sonraithe a luaitear i mír (ii), de réir mar a bheidh, agus (b) dáileadh nach dáileadh iomchuí agus arb éard é iarmhéid an chéad dáilte a luadh. | |
Dáiltí a chur síos do thréimhsí cuntasaíochta.
25.—(1) (a) D'ainneoin fho-alt (1A) d'alt 45 (arna leasú leis an Acht seo) den Acht Airgeadais, 1980, ach faoi réir fho-ailt (2) agus (3) den alt seo, aon chuideachta a dhéanfaidh dáileadh an 6ú lá d'Aibreán, 1989, nó dá éis, féadfaidh sí a shonrú, trí fhógra i scríbhinn a thabhairt don chigire laistigh de 6 mhí ó dheireadh na tréimhse cuntasaíochta ina ndéantar an dáileadh, cá mhéad a dhéileálfar leis an dáileadh, chun críocha an ailt sin 45, mar dháileadh a rinneadh d'aon tréimhse chuntasaíochta nó tréimhsí cuntasaíochta.
(b) Aon chuid de dháileadh a ndéileáiltear léi faoi fhorálacha mhír (a) mar dháileadh a rinneadh do thréimhse chuntasaíochta déileálfar léi chun críocha fho-ailt (1), (1A) agus (2) den alt sin 45 mar dháileadh ar leith.
(2) Féadfaidh cuideachta a shonrú, de réir fho-alt (1), nach ndéanfar ach cibé riar de dháileadh, nó de bhreis agus dáileadh amháin, a dhéanfar aon lá—
(a) d'aon tréimhse chuntasaíochta, nach mbeidh níos mó ná ioncam neamhdháilte na cuideachta don tréimhse chuntasaíochta sin ar an lá sin, agus
(b) do thréimhse chuntasaíochta nó tréimhsí cuntasaíochta a chríochnaigh breis agus 9 mbliana roimh an lá sin, nach mbeidh níos mó ná an méid ar mó méid an dáilte nó méid comhiomlán na ndáiltí, de réir mar a bheidh, ná comhiomlán ioncam neamhdháilte na cuideachta ar an lá sin do thréimhsí cuntasaíochta a chríochnaigh roimh an lá sin ach nár chríochnaigh breis agus 9 mbliana roimh an lá sin.
(3) Ach amháin i gcás inarb é atá i ndáileadh arna dhéanamh ag cuideachta—
(a) díbhinn eatramhach arna híoc, roimh an 6ú lá d'Aibreán, 1990, ag stiúrthóirí na cuideachta, de bhun cumhachtaí a thugtar dóibh le hairteagail chomhlachais na cuideachta, i leith bhrabúis na tréimhse cuntasaíochta ina n-íoctar í, nó
(b) dáileadh de bhua fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) den Acht Cánach Corparáide, 1976, agus dá bhua sin amháin, nó
(c) dáileadh arna dhéanamh i leith scaireanna de chineál dá dtagraítear i mír (c) den mhíniú ar “scaireanna tosaíochta” i bhfo-alt (1) d'alt 42 (arna leasú leis an Acht seo) den Acht Airgeadais, 1984, nó
(d) dáileadh arna dhéanamh i dtréimhse chuntasaíochta ina scoireann nó ina dtosaíonn an chuideachta de bheith faoi réim mhuirear cánach corparáide,
ní bheidh an chuideachta i dteideal a shonrú, de réir fho-alt (1), go ndéileálfaí leis an dáileadh mar dháileadh a rinnneadh don tréimhse chuntasaíochta ina ndéantar é.
(4) Chun críocha an ailt seo, is é a bheidh i méid ioncam neamhdháilte cuideachta do thréimhse chuntasaíochta ar aon lá, méid ioncam indáilte na cuideachta don tréimhse chuntasaíochta, arna chinneadh de réir fho-alt (1B) d'alt 45 (arna leasú leis an Acht seo) den Acht Airgeadais, 1980, arna laghdú de mhéid gach dáilte, nó gach coda de dháileadh, arna dhéanamh roimh an lá sin agus ar an 6ú lá d'Aibreán, 1989, nó dá éis, a ndéileálfar leis, cibé acu faoin alt sin 45 nó faoin alt seo, mar dháileadh arna dhéanamh don tréimhse chuntasaíochta sin.
Leasú ar alt 42 (mar a dhéileálfar le díbhinní ar scaireanna tosaíochta áirithe) den Acht Airgeadais, 1984.
26.—Leasaítear leis seo alt 42 den Acht Airgeadais, 1984, maidir le scaireanna tosaíochta arna n-eisiúint an 6ú lá d'Aibreán, 1989, nó dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) San alt seo—
ní fholaíonn ‘scaireanna tosaíochta’ scaireanna tosaíochta—
(a) a luaitear ar stocmhargadh sa Stát,
(b) nach luaitear amhlaidh ach a ngabhann cearta leo i leith díbhinní agus caipitil atá inchomórtais leis na cearta is gnách i gcás scaireanna dochtdíbhinne a luaitear ar stocmhargadh sa Stát, nó
(c) ar scaireanna neamhinaistrithe iad arna n-eisiúint ag cuideachta, i gcúrsa oibríochtaí trádála iomchuí a sheoladh de réir bhrí alt 39A (a cuireadh isteach leis an Acht Airgeadais, 1981) den Acht Airgeadais, 1980, nó alt 39B (a cuireadh isteach leis an Acht Airgeadais, 1987) den Acht sin, chuig cuideachta—
(i) nach bhfuil aon scair dá cuid ar úinéireacht thairbhiúil, go díreach nó go neamhdhíreach, ag duine a chónaíonn sa Stát, agus
(ii) nach mbeadh, murach gur achtaíodh an mhír seo, cáin chorparáide inmhuirearaithe uirthi i leith aon bhrabús seachas díbhinní a mbeadh an cháin sin inmhuirearaithe orthu de bhua an ailt seo;
folaíonn ‘scaireanna’ stoc.”.
Formhuirir: leasú ar fhorálacha maidir leo.
27.—(1) Leasaítear leis seo fo-alt (3) d'alt 100 den Acht Cánach Corparáide, 1976, i mír (h), trí “, ar leith ó alt 41 (2) den Acht Airgeadais, 1980,” a chur isteach i ndiaidh “iníoctha”, agus tá an mhír sin (h), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(h) méid na cánach corparáide ab iníoctha, ar leith ó alt 41 (2) den Acht Airgeadais, 1980, ag an gcuideachta don tréimhse chuntasaíochta dá ríomhfaí an cháin ar bhonn an ioncaim a dhéanfaí amach de réir na bhforálacha sin roimhe seo den fho-alt seo. |
(2) Leasaítear leis seo fo-alt (1) d'alt 41 den Acht Airgeadais, 1980, trí “, 101, 162” a chur isteach i ndiaidh “ailt 58”, agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(1) Chun críocha an ailt seo ciallaíonn “cáin chorparáide iomchuí” an cháin chorparáide a bheadh, ar leith ón alt seo agus ailt 58, 101, 162, 182 agus 184 den Acht Cánach Corparáide, 1976, inmhuirearaithe maidir leis an tréimhse chuntasaíochta iomchuí gan an cháin chorparáide a áireamh is inmhuirearaithe ar an gcuid de bhrabúis na cuideachta is inchurtha i leith gnóchain inmhuirearaithe don tréimhse sin; agus glacfar gurb í an chuid sin an méid a tugadh isteach i mbrabúis na cuideachta don tréimhse sin chun críocha cánach corparáide i leith gnóchain inmhuirearaithe roimh aon asbhaint a dhéanamh maidir le muirir ar ioncam, caiteachais bhainistí nó méideanna eile a fhéadfar a bhaint as brabúis lena ngabhann breis agus tuairisc amháin nó a fhéadfar a fhritháireamh ina gcoinne nó a mheas go laghdaíonn siad na brabúis sin. |
(3) Beidh feidhm agus éifeacht leis an alt seo maidir le tréimhsí cuntasaíochta dar críoch an 6ú lá d'Aibreán, 1989, nó dá éis.
Leasú ar alt 35 (faoiseamh i leith infheistíochta i scannáin) den Acht Airgeadais, 1987.
28.—Leasaítear leis seo alt 35 den Acht Airgeadais, 1987—
(a) i bhfo-alt (1), trí “cúig” a chur in ionad “trí” sa mhíniú ar “tréimhse cháilitheach”,
(b) maidir le hinfheistíochtaí iomchuí a dhéanfar an 9ú lá d'Iúil, 1989, nó dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
“(3) (a) Faoi réir mhír (b), más rud é, in aon tréimhse dhá mhí dhéag a chríochnaíonn ar chothrom dáta rite an Achta seo, gur mó ná £200,000 méid, nó méid comhiomlán, na n-infheistíochtaí iomchuí a rinne cuideachta infheistiúcháin incheadaithe, nó a rinne cuideachta den sórt sin agus na cuideachtaí go léir (agus gairfear ‘cuideachtaí bainteacha’ de na cuideachtaí eile sin anseo feasta san alt seo) a n-áireofaí, tráth ar bith sa tréimhse sin, baint a bheith acu leis an gcuideachta sin, ní thabharfar aon fhaoiseamh faoin alt seo i leith na breise agus, i gcás níos mó ná infheistíocht iomchuí amháin den sórt sin a bheith ann, déanfaidh an cigire nó, ar achomharc, na Coimisinéirí Achomhairc, cibé cionroinnt ar an bhfaoiseamh atá ar fáil is cóir agus is réasúnach d'fhonn cion cuí den fhaoiseamh atá ar fáil a leithroinnt ar gach infheistíocht iomchuí ar leith agus, más gá, d'fhonn méid faoisimh i gcomhréir le méid na hinfheistíochta iomchuí, nó méid comhiomlán na n-infheistíochtaí iomchuí, a rinne sí sa tréimhse sin a dheonú do gach cuideachta infheistiúcháin incheadaithe ar leith lena mbaineann.
(b) Más rud é, i dtréimhse (dá ngairtear ‘an chéad tréimhse' anseo feasta sa mhír seo) dhá mhí dhéag a chríochnaíonn ar chothrom dáta rite an Achta seo, gur mó ná £200,000 méid, nó méid comhiomlán, na n-infheistíochtaí iomchuí a rinne cuideachta infheistiúcháin incheadaithe, agus na cuideachtaí bainteacha, i gcuideachta cháilitheach d'fhonn a chumasú don chuideachta cháilitheach scannán cáilitheach amháin, agus gan ach scannán cáilitheach amháin, a dhéanamh agus, le linn don chuideachta infheistiúcháin incheadaithe, agus do gach ceann de na cuideachtaí bainteacha, a rinne infheistíocht iomchuí mar a dúradh, a héileamh a dhéanamh ar fhaoiseamh i leith na hinfheistíochta iomchuí, go roghnóidh sí go mbeidh feidhm ag forálacha na míre seo, ansin—
(i) beidh feidhm ag mír (a) don chéad tréimhse i ndáil leis an gcuideachta infheistiúcháin incheadaithe ionann is dá mba é a bhí sa tagairt inti do £200,000, tagairt—
(I) don mhéid arb ionann é agus £600,000, nó
(II) don mhéid ar mhéid comhiomlán £600,000 a bheadh ann dá gcuirfí é le méid, nó méid comhiomlán, na n-infheistíochtaí iomchuí arna ndéanamh—
(A) ar an 9ú lá d'Iúil, 1989, nó dá éis, agus
(B) sa tréimhse ceithre mhí is fiche dar críoch an lá díreach roimh thosach na chéad tréimhse,
ag an gcuideachta infheistiúcháin incheadaithe agus ag na cuideachtaí bainteacha,
cibé méid acu is lú, agus
(ii) ní thabharfar aon fhaoiseamh faoin alt seo maidir le haon infheistíocht iomchuí eile nó infheistíocht iomchuí breise arna déanamh ag an gcuideachta infheistiúcháin incheadaithe sin, nó ag aon cheann de na cuideachtaí bainteacha—
(I) sa chéad tréimhse, agus
(II) sa tréimhse ceithre mhí is fiche dar tosach an lá díreach tar éis dheireadh na chéad tréimhse.”,
agus
(c) tríd an mír seo a leanas a chur isteach i bhfo-alt (7), i ndiaidh mhír (b):
“(bb) d'ainneoin mhír (b), más rud é, ar an 9ú lá d'Iúil, 1989, nó dá éis, go mbeidh infheistíocht iomchuí (dá ngairtear ‘an chéad infheistíocht iomchuí’ anseo feasta sa mhír seo) déanta ag cuideachta infheistiúcháin incheadaithe trí shuibscríobh le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí, agus go ndiúscraíonn an chuideachta infheistiúcháin incheadaithe na scaireanna sin ar lá nach luaithe ná dhá mhí dhéag tar éis an dáta a bhfuair an chuideachta sin iad, agus más rud é—
(i) go ndéanfaidh an chuideachta infheistiúcháin incheadaithe, laistigh de thréimhse dhá mhí dhéag dar tosach an lá sin, an chomaoin i leith na diúscartha sin a úsáid chun infheistíocht iomchuí bhreise a dhéanamh trí shuibscríobh le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí, agus gur chuige sin amháin a úsáidfaidh sí í, agus
(ii) go n-úsáidfidh an chuideachta sin an tsuim a infheisteofar chun scannán cáilitheach a tháirgeadh, seachas scannán cáilitheach ar ar a tháirgeadh a caitheadh an chéad infheistíocht iomchuí,
ansin, na forálacha de mhír (b) a bhaineann le cinneadh a dhéanamh, i ndáil le gnóchan nó caillteanas a ríomh chun críche cánach gnóchan caipitiúil, ar shuimeanna is inlamháilte mar asbhaintí ó chomaoin lena mbaineann mír (b), beidh feidhm acu maidir leis an gcomaoin a úsáidfear chun an infheistíocht iomchuí bhreise a dhéanamh, de réir mar a thuairiscítear sa mhír seo, amhail mar atá feidhm acu maidir leis an gcomaoin lena mbaineann mír (b):
Ar choinníoll, i gcás go mbeidh infheistíocht iomchuí déanta ag cuideachta infheistiúcháin incheadaithe trí shuibscríobh le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí agus gur infheistíocht iomchuí dá dtagraíonn mír (b) d'fho-alt (3) an infheistíocht iomchuí sin, ansin, má dhiúscraíonn an chuideachta infheistiúcháin incheadaithe na scaireanna sin tráth nach luaithe ná dhá mhí dhéag tar éis an dáta a bhfuair an chuideachta sin iad, go mbeidh feidhm ag an mír seo—
(a) mura lú ná £600,000 an infheistíocht iomchuí, maidir leis an gcomaoin i leith na diúscartha sin, nó
(b) más lú ná £600,000 an infheistíocht iomchuí, maidir le cibé cuid den chomaoin i leith na diúscartha sin a mbeidh idir í agus an chomaoin iomlán i leith na diúscartha an chomhréir chéanna atá idir an bhreis atá ag an infheistíocht ar £200,000 agus méid iomlán na hinfheistíochta,
gan an choinníoll go n-úsáidfí an chomaoin chun infheistíocht iomchuí bhreise a dhéanamh.”,
agus tá an míniú sin san fho-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
ciallaíonn “tréimhse cháilitheach” an tréimhse a thosaíonn ar dháta rite an Achta seo agus a chríochnaíonn ar chothrom cúig bliana an dáta sin; |
Caibidil IV
Cáin Ghnóchan Caipitiúil
Leasú ar Sceideal 4 (riarachán) a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975.
29.—Déantar leis seo mír 11 (a cuireadh isteach leis an Acht Airgeadais, 1982, agus a bhaineann le diúscairt sócmhainní áirithe) de Sceideal 4 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, a leasú, maidir le diúscairtí a dhéanfar ar dháta an Achta seo a rith nó dá éis sin, trí “céad míle punt” a chur in ionad “caoga míle punt” i bhfomhír (8), agus tá an fhomhír sin (8) (ar leith ón gcoinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(8) Ní bheidh feidhm ag an mír seo i gcás nach mó ná céad míle punt comaoin na diúscartha: |
Leasú ar alt 61 (scaireanna ar Mhargadh na Mionchuideachtaí agus scaireanna áirithe eile a dhiúscairt) den Acht Airgeadais, 1986.
30.—Leasaítear leis seo alt 61 den Acht Airgeadais, 1986, i bhfo-alt (1), tríd an míniú seo a leanas a chur in ionad an mhínithe ar “tréimhse cháilitheach”:
“ciallaíonn ‘tréimhse cháilitheach’ an tréimhse dar tosach an 4ú lá d'Aibreán, 1986, agus dar críoch an 5ú lá d'Aibreán, 1992;”.
Leasú ar alt 70 (urrúis de chuid Bhord Telecom Éireann agus Infheistíochtaí Teileachumarsáide na hÉireann c.p.t.) den Acht Airgeadais, 1988.
31.—(1) Leasaítear leis seo alt 70 den Acht Airgeadais, 1988, tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (2):
“(b) Amhail ar agus ó dháta an Achta seo a rith, ní bheidh feidhm ná éifeacht le halt 54 den Acht Airgeadais, 1983, ná, sa mhéid go mbaineann sí le Bord Telecom Éireann, le mír (b) d'alt 66 den Acht Airgeadais, 1984.”.
(2) Measfar gur tháinig fo-alt (1) i bhfeidhm, agus glacfaidh sé éifeacht, amhail ar an agus ón 25ú lá de Bhealtaine, 1988.
Ní sócmhainní inmhuirearaithe conarthaí todhchaíochtaí áirithe.
32.—Leasaítear leis seo alt 19 den Acht um Cháin Ghnóchan Caipitiúil, 1975—
(a) trí fo-alt (1) den alt sin a thabhairt ar an bhforáil atá ann faoi láthair, agus
(b) tríd an méid seo a leanas a chur leis:
“(2) I dteannta fhorálacha fho-alt (1), ní sócmhainní inmhuirearaithe na conarthaí todhchaíochtaí go léir—
(a) ar conarthaí neamhchoinníollacha iad chun fáil nó diúscairt a dhéanamh ar aon cheann de na hionstraimí dá dtagraítear i bhfo-alt (1) nó aon ionstraimí eile lena mbaineann forálacha an ailt seo de bhua aon achtacháin eile (cibé uair a achtaíodh é), agus
(b) a cheanglaíonn go seachadfaí an ionstraim ar ina leith a dhéantar na conarthaí:
Ar choinníoll go measfar an ceanglas i dtaobh an ionstraim a sheachadadh a bheith comhlíonta i gcás ina ndéanfaidh duine a mbeidh conradh todhchaíochtaí déanta aige, ar conradh é a ndéileáiltear ann nó a luaitear ar mhalartán todhchaíochtaí nó ar stocmhalartán, an conradh todhchaíochtaí a fhoirceannadh trí chonradh todhchaíochtaí eile a dhéanamh, ar conradh é a ndéileáiltear ann nó a luaitear amhlaidh, a ngabhann oibleagáidí leis atá cómhalartach leis na hoibleagáidí a bhí sa chonradh a foirceannadh amhlaidh agus go ndéanfaidh sé dá éis sin socraíocht i leith an dá chonradh trí íocaíocht airgid nó admháil amháin (más ann).”.
Díolúine do Bhord Fáilte Éireann agus do chomhlachtaí áirithe eile.
33.—(1) I gcás diúscairtí a dhéanfar an 6ú lá d'Aibreán, 1989, nó dá éis, beidh feidhm ag alt 23 den Acht um Cháin Ghnóchan Caipitiúil, 1975, maidir le gnóchan a fhabhraíonn chuig comhlacht lena mbaineann an t-alt seo mar atá feidhm aige maidir le gnóchan a fhabhraíonn chuig comhlacht a shonraítear san alt sin.
(2) Baineann an t-alt seo leis na comhlachtaí seo a leanas, is é sin le rá:
(a) Bord Fáilte Éireann,
(b) Fáilte Átha Cliath Teoranta,
(c) Fáilte Átha Cliath agus an Oirthir Teoranta,
(d) Fáilte an Oirdheiscirt Teoranta,
(e) Fáilte Chorcaí/Chiarraí Teoranta,
(f) Fáilte an Iarthair Teoranta,
(g) Fáilte Dhún na nGall, Liatroma, Shligigh,
(h) Fáilte Lár na hÉireann Teoranta, agus
(i) Fáilte Thrá Mhór Teoranta.
CUID II
Custaim agus Mál
Léiriú (Cuid II).
34.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Beoir.
35.—(1) Gan dochar don ráta dleachta ar bheoir allmhairithe a bhfuil cion nach mó ná 0.5 faoin gcéad d'alcól (is alcól eitileach íon) de réir toirte ann, déanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir £152.595, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil in ionad an ráta a shonraítear in alt 67 (1) den Acht Airgeadais, 1986.
(2) Déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) d'Ordú 1975, a ríomh, maidir le beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi de réir an ráta a shonraítear i bhfo-alt (1), de réir shaindlús bunaidh na beorach, de réir ráta £152.595 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh.
Biotáille.
36.—(1) Sa Dara Sceideal ciallaíonn “alcól” alcól eitileach íon.
(2) Déanfar an dleacht máil ar bhiotáille a fhorchuirtear le mír 4 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir na rátaí leithleacha a shonraítear sa Dara Sceideal in ionad na rátaí leithleacha a shonraítear sa Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1986.
Fíon agus fíon déanta.
37.—(1) Sa Tríú Sceideal—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
(2) Déanfar na dleachtanna máil ar fhíon agus ar fhíon déanta a fhorchuirtear le míreanna 5 (2) agus 6 (2), faoi seach, d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal Sceideal in ionad na rátaí leithleacha a shonraítear san Ochtú Sceideal a ghabhann leis an Acht Airgeadais, 1986.
Leann úll agus leann piorraí.
38.—(1) Sa Cheathrú Sceideal—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
(2) Déanfar an dleacht máil ar leann úll agus ar leann piorraí a fhorchuirtear le mír 8 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir na rátaí leithleacha a shonraítear sa Cheathrú Sceideal in ionad na rátaí leithleacha a shonraítear sa Séú Sceideal a ghabhann leis an Acht Airgeadais, 1986.
Táirgí tobac.
39.—(1) San alt seo agus sa Chúigiú Sceideal tá le “toitíní”, “todóga”, “tobac píopa milsithe”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” na bríonna céanna atá leo san Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979), agus leis an Acht Airgeadais, 1988.
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir na rátaí leithleacha a shonraítear sa Chúigiú Sceideal in ionad na rátaí leithleacha a shonraítear sa Cheathrú Sceideal a ghabhann leis an Acht Airgeadais, 1988.
Hidreacarbóin.
40.—(1) Déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianra a fhorchuirtear le mír 11 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1989, de réir £30.35 an heictilítear in ionad an ráta a shonraítear in alt 56 (2) den Acht Airgeadais, 1988.
(2) Déanfar an lacáiste dleachta ar ola éadrom hidreacarbóin mhianra dá bhforáiltear in alt 56 (3) den Acht Airgeadais, 1988, a ríomh, maidir le hola éadrom hidreacarbóin mhianra a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi de réir an ráta a shonraítear i bhfo-alt (1), de réir £1.68 an heictilítear.
Aisíoc dleachta ar fhíon, ar fhíon déanta, ar leann úll nó ar leann piorraí a úsáidtear i dtáirgeadh nó monarú deochanna áirithe.
41.—I gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim—
(a) maidir le fíon, ar íocadh an dleacht máil a fhorchuirtear le mír 5 (2) d'Ordú 1975 ina leith, nó
(b) maidir le fíon déanta, ar íocadh an dleacht máil a fhorchuirtear le mír 6 (2) d'Ordú 1975 ina leith, nó
(c) maidir le leann úll nó leann piorraí, ar íocadh an dleacht máil a fhorchuirtear le mír 8 (2) d'Ordú 1975 ina leith,
gur úsáid aon duine é, an 1ú lá d'Iúil, 1989, nó dá éis, mar chomhábhar i dtáirgeadh nó monarú dí a bhfuil cion nach mó ná 1.2 faoin gcéad d'alcól de réir toirte inti, féadfaidh siad, faoi réir cibé coinníollacha a bheith comhlíonta is cuí leo a fhorchur, an dleacht máil a íocadh ar an gcainníocht fíona, fíona dhéanta, leanna úll nó leanna piorraí, de réir mar a bheidh, a d'úsáid an duine sin amhlaidh, a aisíoc trína íoc leis an duine sin.
Íocaíochtaí i leith geallta.
42.—(1) Gan dochar d'fhorálacha alt 24 den Acht Airgid, 1926, gach geallghlacadóir a chuirfidh nó a leagfaidh aon gheall, nó a dhéanfaidh thairis sin aon gheall, ar dháta an Achta seo a rith nó ar dháta dá éis, déanfaidh sé, an tráth a bhfaighidh sé íocaíocht de mhéid an ghill sin ó aon duine, a cheangal ar an duine sin íocaíocht bhreise a dhéanamh de mhéid is ionann agus méid na dleachta máil is iníoctha go cuí ar mhéid an ghill sin faoi fho-alt (1) (arna leasú leis an Acht Airgeadais, 1985) den alt sin 24.
(2) Ní ghlacfaidh geallghlacadóir le híocaíocht de mhéid aon ghill mura bhfaighidh sé, i dteannta an méid sin, an íocaíocht bhreise dá dtagraítear i bhfo-alt (1).
(3) Aon gheallghlacadóir a bheidh ag cur nó ag leagan, nó ag déanamh thairis sin, aon ghill lena mbaineann fo-alt (1) agus—
(a) a mhainneoidh nó a fhailleoidh a cheangal, nó a airbheartóidh (go sainráite nó ar shlí eile) gan bheith ag ceangal, go n-íocfaí an íocaíocht bhreise lena mbaineann, nó
(b) a ghlacfaidh, nó a airbheartóidh (go sainráite nó ar shlí eile) a bheith ag glacadh, le híocaíocht de mhéid aon ghill de shárú ar an alt seo,
beidh sé ciontach i gcion faoin alt seo agus dlífear, ar é a chiontú go hachomair ann, pionós máil £1,000 a chur air.
Méadú ar dhleachtanna ar cheadúnais deochanna meisciúla áirithe.
43.—Na dleachtanna máil a fhorchuirtear—
(a) le halt 43 den Finance (1909-10) Act, 1910, ar na ceadúnais chun deochanna meisciúla a shonraítear sa Chéad Sceideal a ghabhann leis an Acht sin a mhonarú nó a dhíol, seachas na ceadúnais atá le baint amach gach bliain ag driogaire biotáille nó ag grúdaire beorach lena ndíol, agus
(b) le halt 10 (3) den Acht Airgeadais, 1940, ar cheadúnas atá le baint amach gach bliain ag gach duine a dhéanann leann úll nó leann piorraí lena dhíol,
déanfar, maidir le haon cheadúnas den sórt sin a dheonófar an 1ú lá d'Iúil, 1989, nó dá éis, i leith tréimhsí ar críoch dóibh ar laethanta tar éis an 30ú lá de Mheán Fómhair, 1989, iad a mhuirearú, a thobhach agus a íoc, maidir le gach ceadúnas den sórt sin, de réir an ráta a shonraítear i gcolún (3) de Chuid I den Séú Sceideal ag an uimhir thagartha ag a bhfuil an ceadúnas sin luaite i gcolún (2) den Sceideal sin, in ionad an ráta a shonraítear i gCuid I den Tábla a ghabhann le halt 17 (2) den Acht Airgeadais, 1960 (maidir le har-cheadúnas a bheidh le baint amach gach bliain ag miondíoltóir leanna úll), agus i gCuid I den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980 (maidir le haon cheadúnas eile den sórt sin); agus ní lamhálfar ná ní dhéanfar aon laghdú, loghadh, lacáiste ná aisíoc maidir le haon cheadúnas den sórt sin ach aon dleacht a íocadh trí dhearmad ar aon cheadúnas den sórt sin féadfar í a aisíoc.
Méadú ar dhleachtanna ar cheadúnas rince phoiblí, ar cheadúnas ócáideach, ar ordú díolúine speisialta agus ar údarú do chlub.
44.—(1) Leasaítear leis seo alt 78 (2) (arna leasú le halt 68 (1) den Acht Airgeadais, 1982) den Acht Airgeadais, 1980, trí “£15” agus “£100” a chur in ionad “£10” agus “£75”, faoi seach, agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA | |
(2) Muirearófar, toibheofar agus íocfar ar gach ceadúnas rince phoiblí a dheonófar faoi alt 2 den Acht um Hallaí Rinnce Poiblí, 1935, dleacht máil— | |
i gcás gur do thréimhse shonraithe nach faide ná mí an ceadúnas | £15 |
in aon chás eile ... ... ... ... ... ... ... | £100 |
(2) Leasaítear leis seo alt 78 den Acht Airgeadais, 1980, trí “£70” a chur in ionad “£50” (a cuireadh isteach le mír 12 den Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 (I.R. Uimh. 48 de 1982)) i bhfo-ailt (3), (4) agus (5), agus tá na fo-ailt sin (3), (4) agus (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(3) Muirearófar, toibheofar agus íocfar ar gach ceadúnas ócáideach a dheonófar faoi alt 11 nó 13 den Acht Deochanna Meisciúla, 1962, dleacht máil £70. (4) Muirearófar, toibheofar agus íocfar ar gach ordú díolúine speisialta a dheonófar faoi alt 5 den Acht Deocha Meisciúla, 1927, nó faoi alt 13 den Acht Deochanna Meisciúla, 1962, dleacht máil £70. (5) Muirearófar, toibheofar agus íocfar ar gach údarú a dheonófar do chlub faoi alt 21 den Acht Deocha Meisciúla (Generálta), 1924, nó faoi alt 14 den Acht Deochanna Meisciúla, 1962, dleacht máil £70. |
(3) Beidh éifeacht leis an alt seo i ndáil le gach ceadúnas, ordú agus údarú lena mbaineann an t-alt seo agus a dheonófar ar dháta an Achta seo a rith nó dá éis i leith dátaí tar éis an 30ú lá de Mheán Fómhair, 1989.
Dleachtanna máil ar cheadúnais díoltóirí hidreacarbóin agus leasú ar alt 73 (cumhacht áitreabh a chuardach i ndáil le hola hidreacarbóin) den Acht Airgeadais, 1986.
45.—(1) Déanfar an dleacht máil a fhorchuirtear le mír 12 (12) d'Ordú 1975, ar cheadúnas a bheidh le baint amach gach bliain ag duine a dhíolann nó a sheachadann ola hidreacarbóin is inchurtha faoin dleacht a fhorchuirtear le mír 12 (1) den Ordú sin, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1989, de réir ráta £20 in ionad an ráta a shonraítear sa mhír sin 12 (12).
(2) Déanfar an dleacht máil a fhorchuirtear le halt 42 (4) (a) den Acht Airgeadais, 1976, ar cheadúnas a bheidh le baint amach gach bliain ag duine a dhíolann nó a sheachadann gás mótarfheithicle in aon áitreabh, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1989, de réir ráta £20 in ionad an ráta a shonraítear san alt sin 42 (4) (a).
(3) (a) San fho-alt seo ciallaíonn “ola éadrom hidreacarbóin” ola hidreacarbóin is inchurtha faoin dleacht máil a fhorchuirtear le mír 11 d'Ordú 1975.
(b) Muirearófar, toibheofar agus íocfar dleacht máil (dá ngairtear an dleacht ceadúnais san fho-alt seo) £20 ar cheadúnas arna dheonú ag na Coimisinéirí Ioncaim a bheidh le baint amach gach bliain ag gach duine a dhíolann nó a sheachadann, in aon áitreabh, aon ola éadrom hidreacarbóin lena dó in inneall mótarfheithicle, agus i gcás ina ndéanann aon duine den sórt sin an ola sin a dhíol nó a sheachadadh i níos mó ná áitreabh amháin, beidh an dleacht ceadúnais iníoctha gach bliain ag an duine sin, agus bainfidh sé an ceadúnas sin amach gach bliain, i ndáil le gach áitreabh den sórt sin ar leithligh.
(c) Ní dhéanfaidh aon duine, ar an 1ú lá d'Iúil, 1989, nó dá éis, aon ola éadrom hidreacarbóin lena dó in inneall mótarfheithicle a dhíol nó a sheachadadh in aon áitreabh mura mbeidh ceadúnas á shealbhú aige a deonaíodh faoi mhír (b) agus a bheidh i bhfeidhm i leith an áitribh sin.
(d) Ní dhéanfaidh aon duine a dhéileálann in ola éadrom hidreacarbóin aon ola den sórt sin lena dó in inneall mótarfheithicle a cheannach ó aon duine, ná ní ghlacfaidh sé le seachadadh ola den sórt sin ó aon duine, nach sealbhóir ar cheadúnas a deonaíodh faoi mhír (b) agus a bheidh i bhfeidhm.
(e) Déanfaidh gach sealbhóir ar cheadúnas a deonaíodh faoi mhír (b) an ceadúnas sin a chur ar taispeáint san áitreabh lena mbaineann an ceadúnas sin.
(f) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun lán-éifeacht a thabhairt d'fhorálacha an fho-ailt seo agus, go háirithe—
(i) chun rialáil a dhéanamh ar eisiúint, ré agus athnuachan ceadúnas ar arb iníochta an dleacht ceadúnais sin agus chun foirm na gceadúnas sin a fhorordú,
(ii) chun a cheangal ar dhuine is sealbhóir ar cheadúnas a deonaíodh faoi mhír (b) cuntais agus taifid shonraithe a choimeád ar mhodh sonraithe i ndáil leis an ola éadrom hidreacarbóin go léir a cheannaigh sé, a fuair sé, a stóráil sé, a dhíol sé nó a dhiúscair sé, na leabhair agus na doiciméid go léir a bhaineann le ceannach, fáil, díol agus diúscairt na hola sin aige a chaomhnú go ceann tréimhse sonraithe, agus a cheadú d'oifigeach de chuid na gCoimisinéirí Ioncaim na cuntais, na taifid, na leabhair agus na doiciméid sin a iniúchadh agus cóipeanna a dhéanamh díobh, agus
(iii) chun aon achtachán a bheidh i bhfeidhm de thuras na huaire i ndáil le daoine a sheolann aon trádáil atá, de thuras na huaire, faoi réir an dlí a bhaineann le mál, a chur i bhfeidhm maidir leis an dleacht ceadúnais sin.
(g) Aon duine a sháróidh forálacha an fho-ailt seo, nó a sháróidh rialachán faoin bhfo-alt seo nó a mhainneoidh déanamh dá réir, beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil máil £1,000 a chur air agus dlífear aon ola éadrom hidreacarbóin a ndearnadh an cion ina leith a fhorghéilleadh.
(4) Más rud é, maidir le haon áitreabh áirithe, go gceanglaítear ar dhuine ceadúnas faoi fho-alt (3), chomh maith le ceadúnas faoi mhír 12 (12) d'Ordú 1975, a bhaint amach in aghaidh tréimhse a mbeidh an dá cheadúnas le bheith i bhfeidhm, déanfaidh na Coimisinéirí Ioncaim, d'ainneoin fho-ailt (1) agus (3), ar iarratas chucu ón duine sin i cibé modh agus foirm a fhorordóidh siad ó am go ham chun na críche sin, ceadúnas a eisiúint chuig an duine sin i leith an áitribh sin ar dleacht máil £20 a bheith íoctha, agus measfar maidir leis an gceadúnas a eisíodh amhlaidh, gur ceadúnais é a deonaíodh, i leith na tréimhse sin—
(a) faoi fhorálacha fho-alt (3), agus
(b) faoin mír sin 12 (12),
agus measfar maidir leis an dleacht máil sin, gurb é an dleacht ceadúnais é is iníoctha faoi na forálacha sin, agus beidh feidhm dá réir sin ag na forálacha sin.
(5) Leasaítear leis seo alt 73 den Acht Airgeadais, 1986—
(a) trí “ceachtar de na dleachtanna máil a fhorchuirtear le mír 11 nó” a chur in ionad “an dleacht máil a fhorchuirtear le” i bhfo-alt (2)den alt sin, agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo, agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2) den alt sin:
“(2A) I gcás ina rachaidh oifigeach de chuid na gCoimisinéirí Ioncaim isteach in aon áitreabh faoi fho-alt (2), féadfaidh sé iniúchadh a dhéanamh ar aon soitheach, caidéal seachadta nó coimeádán eile, nó aon fheithicil a gheobhaidh an t-oifigeach sin ar an áitreabh, a mbeidh aon ola hidreacarbóin ann nó inti nó a gcreideann an t-oifigeach go bhfuil ola hidreacarbóin ann nó inti, agus féadfaidh sé aon ola hidreacarbóin a bheidh in aon soitheach, caidéal seachadta nó coimeádán eile, nó in aon fheithicil, den sórt sin a scrúdú agus samplaí a thógáil den ola sin, agus aon duine a bheidh ag áitiú aon áitribh den sórt sin nó a bheidh ina fheighil de thuras na huaire déanfaidh sé, nuair a cheanglóidh an t-oifigeach sin air é, cibé saoráidí agus cúnamh a thabhairt a cheanglóidh an t-oifigeach sin le réasún chun iniúchadh agus scrúdú a dhéanamh ar aon soitheach, caidéal seachadta nó coimeádán eile nó ar aon fheithicil, agus chun samplaí a thógáil d'aon ola hidreacarbóin a gheofar ar an áitreabh sin nó chun cainníocht aon ola den sórt sin a thomhas.”
AN TÁBLA |
(2) Féadfaidh oifigeach de chuid na gCoimisinéirí Ioncaim, gach uile thráth réasúnach, dul isteach in aon áitreabh a bhfuil, nó a gcreideann an t-oifigeach le réasún go bhfuil, aon déileáil in ola hidreacarbóin, ar a ndlitear ceachtar de na dleachtanna máil a fhorchuirtear le mír 11 nó mír 12 d'Ordú 1975 a íoc, á déanamh ann nó ina gcoimeádtar aon leabhair, taifid, cuntais nó doiciméid eile a bhaineann, nó a gcreideann an t-oifigeach le réasún go mbaineann siad, le haon déileáil in ola hidreacarbóin den sórt sin agus féadfaidh sé ansin a cheangal ar aon duine na leabhair, na taifid, na cuntais nó na doiciméid eile go léir a bhaineann le haon déileáil in ola hidreacarbóin den sórt sin a thabhairt ar aird agus féadfaidh sé cuardach a dhéanamh le haghaidh aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a bhaineann, nó a gcreideann an t-oifigeach go mbaineann siad, le haon déileáil in ola hidreacarbóin den sórt sin agus féadfaidh sé iad a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu agus féadfaidh sé na leabhair, na taifid, na cuntais nó na doiciméid eile sin a thógáil chun siúil agus a choinneáil go ceann cibé tréimhse is réasúnach chun iad a scrúdú tuilleadh. |
Méadú ar dhleachtanna ar chlárú déileálaithe arm tine.
46.—(1) Déanfar an dleacht máil ar dhuine a chlárú i gclár de dhéileálaithe arm tine, is dleacht a fhorchuirtear le fo-alt (1) (arna leasú le halt 52 (a) den Acht Airgeadais, 1971) d'alt 41 den Acht Airgid, 1925, a mhuirearú, a thobhach agus a íoc de réir ráta £50 in ionad an ráta a shonraítear san fho-alt sin (1).
(2) Déanfar an dleacht máil ar dhuine a chlárú i gclár de dhéileálaithe arm tine, is dleacht a fhorchuirtear le fo-alt (3) (a cuireadh isteach le halt 52 (c) den Acht Airgeadais, 1971) d'alt 41 den Acht Airgid, 1925, a mhuirearú, a thobhach agus a íoc de réir ráta £5 in ionad an ráta a shonraítear san fho-alt sin (3).
Méadú ar dhleachtanna ar cheadúnais áirithe eile, etc.
47.—(1) Déanfar an dleacht máil ar dheimhniú airm tine a fhorchuirtear le halt 18 (2) den Acht Airgeadais, 1964, a mhuirearú, a thobhach agus a íoc, i gcás aon deimhniú den sórt sin a thiocfaidh i bhfeidhm trí dheonú nó athnuachan an 1ú lá de Lúnasa, 1989, nó dá éis, de réir na rátaí a shonraítear i gCuid II den Séú Sceideal in ionad na rátaí a shonraítear sa Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1983.
(2) Déanfar an dleacht máil a fhorchuirtear le halt 17 den Acht Airgeadais, 1956, ar cheadúnais chearrbhachais a eiseofar faoi alt 19 den Acht um Chearrbhachas agus Crannchuir, 1956, a mhuirearú, a thobhach agus a íoc ar cheadúnais den sórt sin a eiseofar an 1ú lá de Mheitheamh, 1989, nó dá éis, de réir na rátaí a shonraítear i gCuid III den Séú Sceideal in ionad na rátaí a shonraítear sa Dara Sceideal a ghabhann leis an Acht Airgeadais, 1983.
(3) (a) Déanfar alt 74 (1) den Acht Airgeadais, 1980, a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 1ú lá de Mheitheamh, 1989, nó dá éis, trí “£80”, “£160”, “£240” agus “£320” a chur in ionad “£62.50”, “£125”, “£187.50” agus “£250”, faoi seach (a cuireadh isteach le halt 63 (1) den Acht Airgeadais, 1983).
(b) Déanfar mír (aa) (a cuireadh isteach le halt 74 (2) den Acht Airgeadais, 1980) d'fho-alt (7) d'alt 43 den Acht Airgeadais, 1975, a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 1ú lá de Mheitheamh, 1989, nó dá éis, trí “£50”, “£100”, “£150” agus “£200” a chur in ionad “£40”, “£80”, “£120” and “£160”, faoi seach (a cuireadh isteach le halt 63 (2) den Acht Airgeadais, 1983).
(4) Déanfar an dleacht máil maidir le ceadúnas, cead nó deimhniú, de réir mar a bheidh, a luaitear i gcolún (2) de Chuid IV den Séú Sceideal ag aon uimhir thagartha agus a fhorchuirtear leis an achtachán a shonraítear i gcolún (3) den Chuid sin IV ag an uimhir thagartha sin, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón dáta a shonraítear i gcolún (4) den Chuid sin IV ag an uimhir thagartha sin, de réir an ráta a shonraítear i gcolún (5) den Chuid sin IV ag an uimhir thagartha sin in ionad an ráta a shonraítear—
(a) i bhfo-alt (2), (3) nó (5) d'alt 66 den Acht Airgeadais, 1983, maidir le ceadúnas ceantálaí, cead ceantála nó ceadúnas gníomhaire tithe, faoi seach,
(b) i bhfo-alt (1) nó (2) d'alt 67 den Acht Airgeadais, 1983, maidir le ceadúnas geallghlacadóra nó deimhniú cláraitheachta áitribh gheallghlacadóra, faoi seach, agus
(c) i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980, maidir le haon cheadúnas eile lena mbaineann.
Dleacht a fhorchur ar chlárú clubanna agus dleacht club do scor.
48.—(1) San alt seo tá le “múnlaithe” agus “stampaí” na bríonna céanna faoi seach atá le “impressed” agus “stamps” sa Stamp Duties Management Act, 1891, arna leasú leis an Acht seo.
(2) Muirearófar, toibheofar agus íocfar dleacht máil £100 ar gach deimhniú clárúcháin club arna dheonú faoin Registration of Clubs (Ireland) Act, 1904, an 1ú lá de Mheán Fómhair, 1989, nó dá éis.
(3) Déanfar an dleacht a fhorchuirtear leis an alt seo ar dheimhniú clárúcháin a íoc agus a bhailiú ar mhodh stampaí, arb ionann a luach agus méid na dleachta sin, a bheidh múnlaithe ar an iarratas i scríbhinn ar chlárú, nó ar athnuachan ar chlárú, faoi alt 2 den Registration of Clubs (Ireland) Act, 1904, nó a bheidh greamaithe den iarratas sin, agus beidh feidhm ag an Stamp Duties Management Act, 1891, maidir leis an dleacht sin agus leis na stampaí sin.
(4) D'ainneoin aon ní dá mhalairt in aon Acht, ní dheonófar deimhniú clárúcháin club is inchurtha faoin dleacht a fhorchuirtear leis an alt seo mura mbeidh an t-iarratas i scríbhinn, dá dtagraítear i bhfo-alt (3), ar dheimhniú den sórt sin, stampáilte go cuí de réir an fho-ailt sin.
(5) Ní mhuirearófar ná ní thoibheofar an dleacht máil ar ráitis faoi cheannacháin deochanna meisciúla le soláthar i gclub, is dleacht a fhorchuirtear le halt 48 den Finance (1909-10) Act, 1910, agus scoirfidh forálacha an ailt sin 48 d'éifeacht a bheith leo, maidir le ceannacháin den sórt sin le soláthar i gclub le linn na bliana féilire 1989 nó le linn aon bhliana dá éis sin.
(6) Aon mhéid arna íoc chun críocha an ailt seo i ndáil le deimhniú clárúcháin féadfaidh na Coimisinéirí Ioncaim é a aisíoc más rud é—
(a) go ndéanfar an t-iarratas ar an deimhniú a tharraingt siar sula mbeidh cinneadh déanta sna himeachtaí cúirte i ndáil leis,
(b) nach ndeonófar an deimhniú, nó
(c) gur trí dhearmad a íoctar an méid.
(7) Scoirfidh forálacha fho-alt (6) d'alt 48 den Finance (1909-10) Act, 1910, d'éifeacht a bheith leo ar an agus ón 1ú lá de Dheireadh Fómhair, 1989.
Aisghairm forálacha a bhaineann le ceadúnais mhangairí.
49.—(1) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid I den Seachtú Sceideal a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
(2) Tiocfaidh an t-alt seo i ngníomh an 1ú lá d'Aibreán, 1990.
Aisghairm agus leasú forálacha a bhaineann le ceadúnais tithe úrúcháin.
50.—(1) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid II den Seachtú Sceideal a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
(2) Sa Refreshment Houses (Ireland) Act, 1860—
(a) leasaítear leis seo alt 6 trí na focail go léir ó “; and the resident, owner, tenant, or occupier” síos go dtí “Parliamentary census”, agus na focail deiridh sin san áireamh, a scriosadh, agus tá an t-alt sin 6, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo,
(b) beidh feidhm agus éifeacht le forálacha alt 13 ionann is dá mba thagairtí do dhuine a choinníonn teach úrúcháin na tagairtí ann do dhuine atá ceadúnaithe chun teach úrúcháin a choinneáil,
(c) na cumhachtaí chun dul isteach i dtithe úrúcháin agus in áitribh a ghabhann leo, is cumhachtaí a thugtar le halt 20, beidh feidhm agus éifeacht leo, d'ainneoin an ailt seo, i ndáil le tithe úrúcháin agus leis na háitribh sin ionann is dá mba thithe úrúcháin ceadúnaithe den chineál dá dtagraítear san alt sin 20 na tithe úrúcháin sin agus forléireofar an t-alt sin dá réir sin,
(d) beidh feidhm agus éifeacht le forálacha alt 42 ionann is dá mba thagairt d'aon siopa, teach, áitreabh nó áit a choinnítear le haghaidh úrúcháin, gnáthaimh agus siamsaíochta an tagairt ann d'aon siopa, teach, áitreabh nó áit atá ceadúnaithe le haghaidh úrúcháin, gnáthaimh agus siamsaíochta.
(3) Tiocfaidh an t-alt seo i ngníomh an 1ú lá d'Aibreán, 1990.
AN TÁBLA |
6. All houses, rooms, shops, or buildings kept open for public refreshment, resort, and entertainment at any time between the hours of ten of the clock at night and seven of the clock of the following morning, not being licensed for the sale of beer, cider, wine, or spirits respectively, shall be deemed refreshment houses within this Act. |
Forálacha a bhaineann le grúdairí príobháideacha.
51.—(1) San alt seo—
folaíonn “tairiscint chun díola” cuireadh deoch a sheasamh;
ciallaíonn “grúdaire príobháideach” grúdaire beorach, nach grúdaire chun díola de réir bhrí alt 19 den Inland Revenue Act, 1880.
(2) Ní mhuirearófar ná ní thoibheofar na dleachtanna máil a fhorchuirtear le halt 6 den Finance Act, 1919, ar cheadúnas a bheidh le baint amach gach bliain ag grúdaire príobháideach.
(3) Ní dhéanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú ná a thobhach ar bheoir arna grúdú ag grúdaire príobháideach, ar choinníoll gur dá úsáid féin sa bhaile amháin a ghrúdaíonn an grúdaire sin an bheoir sin.
(4) (a) Ní dhéanfaidh grúdaire príobháideach beoir a ghrúdú seachas dá úsáid féin sa bhaile agus ní dhéanfaidh aon duine beoir arna grúdú ag an ngrúdaire sin a dhíol ná a thairiscint chun díola.
(b) Aon duine a sháróidh forálacha mhír (a) beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair pionós máil £1,000 a chur air agus dlífear forghéilleadh a dhéanamh ar aon bheoir a ndearnadh an cion ina leith agus ar aon soithigh, uirlisí agus ábhair ghrúdaireachta a bheidh i seilbh grúdaire phríobháidigh beorach a ndearnadh an cion ina leith.
(5) Aisghairtear leis seo na hachtacháin seo a leanas:
(a) ailt 13 (2), 32, 33 agus 34 den Inland Revenue Act, 1880,
(b) alt 15 den Customs and Inland Revenue Act, 1881, agus
(c) alt 6 (2) den Finance Act, 1919.
(6) Tiocfaidh an t-alt seo i ngníomh an 1ú lá de Dheireadh Fómhair, 1989.
Dleacht máil ar cheadúnais tiomána.
52.—Leasaítear leis seo an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b) (a cuireadh isteach leis an Acht Airgeadais, 1983) d'alt 4 (1A) (a cuireadh isteach leis an Acht Airgeadais, 1961):
“(a) £4 in aghaidh gach bliain de thréimhse an cheadúnais, más 3 bliana nó níos lú an tréimhse sin, agus
(b) £20 más mó ná 3 bliana tréimhse an cheadúnais,”.
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
53.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972;
ciallaíonn “Acht 1978” an tAcht Cánach Breisluacha (Leasú), 1978;
ciallaíonn “Acht 1985” an tAcht Airgeadais, 1985;
ciallaíonn “Acht 1988” an tAcht Airgeadais, 1988.
Leasú ar alt 5 (seirbhísí a sholáthar) den Phríomh-Acht.
54.—Leasaítear leis seo alt 5 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4A) (a cuireadh isteach leis an Acht Airgeadais, 1982):
“(4B) I gcás ina mbeidh duine slánaithe, faoi pholasaí árachais, i leith aon mhéid is iníochta i leith seirbhísí abhcóide nó aturnae, measfar, chun críocha an Achta seo, gur seirbhísí iad arna soláthar don duine sin agus arna bhfáil aige.”.
Leasú ar alt 8 (daoine cuntasacha) den Phríomh-Acht.
55.—Leasaítear leis seo alt 8 den Phríomh-Acht—
(a) i bhfo-alt (3) (a cuireadh isteach le hAcht 1978)—
(i) i mír (b) (a cuireadh isteach leis an Acht Airgeadais, 1982), trí “£15,000” a chur in ionad “£12,000” (a cuireadh isteach leis an Acht Airgeadais, 1983),
(ii) i mír (c) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1981), trí “£32,000” a chur in ionad “£25,000” (a cuireadh isteach leis an Acht Airgeadais, 1983), agus
(iii) i mír (e) (a cuireadh isteach leis an Acht Airgeadais, 1984), trí “£15,000” a chur in ionad “£12,000”,
(b) i bhfo-alt (3A) (a cuireadh isteach leis an Acht Airgeadais, 1982), trí “£15,000” a chur in ionad “£12,000” (a cuireadh isteach leis an Acht Airgeadais, 1983), agus
(c) i bhfo-alt (9) (a cuireadh isteach le hAcht 1978), sa mhíniú ar “feirmeoir” (a cuireadh isteach leis an Acht Airgeadais, 1982), trí “£15,000” a chur in ionad “£12,000” (a cuireadh isteach leis an Acht Airgeadais, 1983) gach áit a bhfuil sé.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
56.—Leasaítear leis seo alt 11 den Phríomh-Acht i bhfo-alt (1) (a cuireadh isteach le hAcht 1985)—
(a) tríd an mír seo a leanas a chur in ionad mhír (bb) (a cuireadh isteach le hAcht 1988):
“(bb) 5 faoin gcéad den mhéid arb inmhuirearaithe cáin air i ndáil le soláthar leictreachais:
Ar choinníoll nach mbeidh feidhm ag an mír seo maidir le dáileadh aon leictreachais i gcás gur i ndáil le dáileadh comharthaí cumarsáide a dhéantar an dáileadh sin go hiomlán nó go príomha,”,
agus
(b) trí “2 faoin gcéad” a chur in ionad “1.4 faoin gcéad” (a cuireadh isteach le hAcht 1988) i mír (d).
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta) den Phríomh-Acht.
57.—Leasaítear leis seo alt 12A (a cuireadh isteach le hAcht 1978) den Phríomh-Acht trí “2 faoin gcéad” a chur in ionad “1.4 faoin gcéad” (a cuireadh isteach le hAcht 1988), i bhfo-alt (1).
Leasú ar alt 19 (cáin atá dlite agus iníoctha) den Phríomh-Acht.
58.—Leasaítear leis seo alt 19 den Phríomh-Acht, i bhfo-alt (3) (a cuireadh isteach leis an Acht Airgeadais, 1983), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) (i) Sa mhír seo:
ciallaíonn ‘tréimhse chuntasaíochta’ tréimhse, arna cinneadh ag an Ard-Bhailitheoir ó am go ham in aon chás áirithe, arb é atá inti líon nach mó ná sé cinn de thréimhsí inchánach as a chéile;
ciallaíonn ‘duine údaraithe’ duine inchánach a bheidh údaraithe i scríbhinn ag an Ard-Bhailitheoir chun críocha na míre seo agus forléireofar ‘údaraigh’ agus ‘údarú’ dá réir sin.
(ii) D'ainneoin fhorálacha mhír (a)—
(I) féadfaidh an tArd-Bhailitheoir, ó am go ham, duine inchánach a údarú i scríbhinn chun críocha na míre seo, mura gcuirfidh an duine inchánach i gcoinne an údaraithe, i scríbhinn,
agus
(II) féadfaidh duine údaraithe, laistigh de naoi lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse cuntasaíochta, tuairisceán ceart cruinn, arna ullmhú de réir rialachán, a thabhairt don Ard-Bhailitheoir maidir leis an méid cánach a tháinig chun bheith dlite de i gcaitheamh na dtréimhsí inchánach arb iad an tréimhse chuntasaíochta iad, nach cáin a d'íoc sé cheana féin i ndáil le hearraí a d'allmhairigh sé, agus maidir leis an méid, más ann, a fhéadfar a asbhaint de réir alt 12 nuair a bheidh an méid cánach á ríomh is iníoctha aige i leith na dtréimhsí inchánach sin agus maidir le cibé sonraí eile a bheidh sonraithe i rialacháin, agus féadfaidh sé, an tráth céanna, aon mhéid cánach is iníoctha aige i leith na dtréimhsí inchánach sin a chur chuig an Ard-Bhailitheoir agus i gcás ina ndéanfaidh an duine údaraithe sin an tuairisceán sin a thabhairt agus an méid sin a chur amhlaidh, measfar go mbeidh forálacha mhír (a) comhlíonta aige i ndáil leis na tréimhsí inchánach sin.
(iii) D'fhonn údarú a eisiúint do dhuine inchánach, beidh aird ag an Ard-Bhailitheoir, más cuí leis, ar na nithe seo a leanas—
(I) go bhfuil forais réasúnacha aige chun a chreidiúint—
(A) nach mbeidh caillteanas cánach i gceist de thoradh an údaraithe, agus
(B) go bhfreastalóidh an duine inchánach dá oibleagáidí uile faoin údarú,
agus
(II) maidir leis an duine inchánach—
(A) go mba dhuine cláraithe é i gcaitheamh na tréimhse go léir arb é atá inti na sé thréimhse inchánach díreach roimh an tréimhse ina mbeadh éifeacht leis an údarú, dá n-eiseofaí é, agus
(B) go bhfuil forálacha mhír (a) comhlíonta aige.
(iv) Maidir le húdarú—
(I) féadfar é a eisiúint d'éagmais coinníollacha nó faoi réir cibé coinníollacha is cuí leis an Ard-Bhailitheoir, agus a shonróidh sé i scríbhinn don duine inchánach lena mbaineann tráth eisithe an údaraithe, tar éis dó aird ar leith a thabhairt ar na cúinsí a luaitear i bhfomhír (iii),
(II) gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, féadfaidh sé a cheangal ar dhuine údaraithe cibé méid a bheidh sonraithe ag an Ard-Bhailitheoir a chur chuig an Ard-Bhailitheoir laistigh de naoi lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh gach tréimhse inchánach (seachas an tréimhse inchánach deiridh) ar cuid de thréimhse chuntasaíochta í.
(v) Féadfaidh an tArd-Bhailitheoir, trí fhógra i scríbhinn, údarú a fhoirceannadh agus, i gcás ina n-iarrfaidh duine inchánach air déanamh amhlaidh, ní mór dó an t-údarú a fhoirceannadh.
(vi) D'fhonn údarú a fhoirceannadh beidh aird ag an Ard-Bhailitheoir, más cuí leis, ar na nithe seo a leanas:
(I) go bhfuil forais réasúnacha aige chun a chreidiúint go raibh, nó go bhféadfadh go mbeadh, caillteanas cánach i gceist de thoradh an údaraithe, nó
(II) maidir leis an duine inchánach—
(A) gur thug sé, nó gur tugadh thar a cheann, aon fhaisnéis mhícheart chun go n-eiseofaí údarú dó, nó
(B) nár chomhlíon sé forálacha mhír (a) nó forálacha na míre seo, lena n-áirítear na coinníollacha, más ann, a shonraigh an tArd-Bhailitheoir faoi fhomhír (iv) i ndáil le húdarú a eisiúint dó.
(vii) I ndáil le haon tréimhse inchánach nach mbeidh forálacha mhír (a) comhlíonta aige ina leith, measfar mír (a) a bheith comhlíonta ag duine a mbeidh a údarú foirceanta má dhéanann sé, laistigh de lá is fiche tar éis d'fhógra foirceanta a bheith eisithe dó, an tuairisceán a shonraítear i mír (a) a thabhairt don Ard-Bhailitheoir agus má chuireann sé chuig an Ard-Bhailitheoir, an tráth céanna, an méid cánach is iníoctha aige de réir na míre sin.
(viii) (I) Measfar údarú a bheith foirceanta ag an Ard-Bhailitheoir ar an dáta—
(A) ar a scoirfidh duine údaraithe de thrádáil a sheoladh (ach amháin chun críocha stoic agus sócmhainní a chuid gnó a dhiúscairt), cibé acu mar gheall ar neamh-dhócmhainneacht nó ar aon chúis eile,
(B) ar a rachaidh duine údaraithe, is comhlacht corpraithe, faoi leachtú, cibé acu go deonach nó ar shlí eile, nó
(C) ar a scoirfidh duine údaraithe de bheith ina dhuine inchánach nó ina dhuine cláraithe, ar a bhfaighidh sé bás nó ar a ndéanfar féimheach de.
(II) Maidir le duine inchánach lena mbaineann an fhomhír seo, measfar mír (a) a bheith comhlíonta aige i ndáil le haon tréimhse inchánach (nó cuid de thréimhse inchánach) is cuid den tréimhse chuntasaíochta a bhí i bhfeidhm maidir leis ar an dáta lena mbaineann clásal (I) den fhomhír seo, má thugann sé don Ard-Bhailitheoir an tuairisceán a shonraítear i bhfomhír (ii) (II) agus má chuireann sé chuig an Ard-Bhailitheoir sin, an tráth céanna, an méid cánach is iníoctha aige chun críocha na fomhíre sin ionann is dá mba dhuine údaraithe é ar chríochnaigh a thréimhse chuntasaíochta ar an lá deiridh den tréimhse inchánach ar tharla an foirceannadh lena linn:
Ar choinníoll go measfar, maidir le hionadaí pearsanta duine a bhí ina dhuine údaraithe, gurb é an duine inchánach lena mbaineann é.”.
Leasú ar alt 20 (aisíoc cánach) den Phríomh-Acht.
59.—Leasaítear leis seo alt 20 (3) (arna leasú le hAcht 1978) den Phríomh-Acht, i mír (a), trí “go mbeidh duine a chomhlíonann chun sástacht na gCoimisinéirí Ioncaim cibé coinníollacha a shonrófar san ordú i dteideal, maidir le hearraí nó seirbhísí de chineál a shonraítear amhlaidh a sholáthar don duine sin, go n-aisíocfar leis” a chur in ionad “go mbeidh teideal ag duine a chomhlíonann chun sástacht na gCoimisinéirí Ioncaim cibé coinníollacha a shonrófar san ordú maidir le hearraí nó seirbhísí a sholáthar don duine sin de chineál a shonraítear amhlaidh go n-aisíocfar leis”, agus tá an mhír sin (a), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(3) (a) Féadfaidh an tAire le hordú a fhoráil go mbeidh duine a chomhlíonann chun sástacht na gCoimisinéirí Ioncaim cibé coinníollacha a shonrófar san ordú i dteideal, maidir le hearraí nó seirbhísí de chineál a shonraítear amhlaidh a sholáthar don duine sin, go n-aisíocfar leis cibé méid. mar a shonrófar san ordú, d'aon cháin a d'iompair nó a d'íoc sé maidir leis an soláthar sin is cáin nach bhfuil cáilithe i leith asbhaint faoi alt 12 agus a dhliteanas cánach á ríomh. |
Leasú ar alt 32 (rialacháin) den Phríomh-Acht.
60.—Leasaítear leis seo alt 32 den Phríomh-Acht trí “, fho-alt (6) nó (7) d'alt 15 nó mhír (ia) den Séú Sceideal” a chur in ionad “nó fho-alt (6) nó (7) d'alt 15” i bhfo-alt (2A) (a cuireadh isteach le hAcht 1978).
Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.
61.—Leasaítear leis seo an Chéad Sceideal (a cuireadh isteach le hAcht 1978) a ghabhann leis an bPríomh-Acht—
(a) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (g) de mhír (i) (a cuireadh isteach leis an Acht Airgeadais, 1987):
“(gg) bainisteoireacht gnóthais ar gnóthas comhinfheistíochta é de réir bhrí alt 18 den Acht Airgeadais, 1989, seachas seirbhísí a shonraítear i bhfomhír (g);”,
(b) tríd an mír seo a leanas a chur in ionad mhír (iii):
“(iii) seirbhísí gairmiúla liachta, seachas seirbhísí a shonraítear i mír (iiib), ach gan seirbhísí den chineál sin, arna soláthar i gcúrsa gnó a sheoladh arb éard é go hiomlán nó go páirteach earraí a dhíol, a chur san áireamh;”,
(c) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (iiia) (a cuireadh isteach leis an Acht Airgeadais, 1986):
“(iiib) seirbhísí gairmiúla déidliachta nó súil-liachta;”,
agus
(d) trí “i bhfomhír (g) nó (gg) de mhír (i)” a chur in ionad “i mír (i) (g)” i mír (ix).
Leasúar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
62.—Leasaítear leis seo an Dara Sceideal (a cuireadh isteach leis an Acht Airgeadais, 1976) a ghabhann leis an bPríomh-Acht trí, “, spéaclaí ceartaitheacha ná lionsaí tadhaill ceartaitheacha” a chur isteach i ndiaidh “fiacla saorga” i bhfomhír (b) de mhír (xixa) (a cuireadh isteach leis an Ordú Cánach Breisluacha (Ráta a Laghdú) (Uimh. 5), 1981 (I.R. Uimh. 53 de 1981)).
Leasú ar an Séú Sceideal a ghabhann leis an bPríomh-Acht.
63.—Leasaítear leis seo an Séú Sceideal (a cuireadh isteach le hAcht 1985) a ghabhann leis an bPríomh-Acht—
(a) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (i):
“(ia) gach saothar ealaíne arb é atá ann—
(a) péintéireacht, líníocht nó pastal, nó aon chumasc den chéanna, ar de láimh a rinneadh go hiomlán é, gan earraí monaraithe lámh-mhaisithe, ná pleananna agus líníochtaí chun críocha ailtireachta, innealtóireachta, tionsclaíochta, tráchtála nó topagrafaíochta, nó chun críocha dá samhail, a áireamh;
(b) liteagraf, greanadh nó prionta bunaidh, nó aon chumasc den chéanna, arna tháirgeadh go díreach ó chlocha liteagrafacha, ó phlátaí nó ó dhromchlaí greanta eile, agus atá déanta go hiomlán de láimh,
(c) dealbhóireacht nó dealbh bhunaidh, gan atáirgí olltairgthe ná saothair cheardaíochta de chineál tráchtála a áireamh, nó
(d) faoi réir agus de réir rialachán, ball troscáin, airgid, gloine nó poircealláin, cibé acu lámh-mhaisithe nó nach ea, a bheidh sonraithe sna rialacháin sin, i gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim gur sine ná 100 bliain d'aois é, seachas earraí a shonraítear i bhfomhír (a), (b) nó (c);
(ib) lámhscríbhinní liteartha a mbeidh sé deimhnithe ag Stiúrthóir Leabharlann Náisiúnta na hÉireann gur lámhscríbhinní iad a bhfuil tábhacht mhór náisiúnta leo agus a bhfuil tábhacht leo ó thaobh an chultúir nó na healaíne de;”,
agus
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (ix):
“(ixa) spéaclaí ceartaitheacha agus lionsaí tadhaill ceartaitheacha, lena n-áirítear páirteanna den chéanna;”.
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
64.—(1) San alt seo—
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar a dó dhéag agus £12,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an lú lá de Mheán Fómhair, 1988, ar cheadúnas a deonaíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “suim iomchuí”, i ndáil le tuairisceán, suim a thaispeántar sa tuairisceán seachas suim a thaispeántar i leith airgead reatha coigríche;
ciallaíonn “tuairisceáin”, i ndáil le banc, na tuairisceáin, dar teideal “TUAIRISCEÁN MÍOSÚIL Ó NA BAINC CHEADÚNAITHE UILE: BRAINSÍ CÓNAITHEACHA” a chuireann an banc ar fáil do Bhanc Ceannais na hÉireann maidir le sócmhainní agus dliteanais an bhainc amhail ar an 20ú lá d'Eanáir, 1988, an 17ú lá d'Fheabhra, 1988, an 31ú lá de Mhárta, 1988, an 20ú lá d'Aibreán, 1988, an 18ú lá de Bhealtaine, 1988, an 30ú lá de Mheitheamh, 1988, an 20ú lá d'Iúil, 1988, an 17ú lá de Lúnasa, 1988, an 30ú lá de Mheán Fómhair, 1988, an 19ú lá de Dheireadh Fómhair, 1988, an 16ú lá de Shamhain, 1988, agus an 31ú lá de Nollaig, 1988;
ciallaíonn “méid sonraithe”, i ndáil le banc, an méid a gheofar trí chomhiomlán na suimeanna iomchuí a thaispeántar maidir le Mír 302.2, i bhforlíonadh 1 de thuairisceáin an bhainc a asbhaint ó chomhiomlán na suimeanna iomchuí a thaispeántar sna tuairisceáin maidir le taiscí Rialtais agus taiscí Neamh-Rialtais agus a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin.
(2) Déanfaidh banc, tráth nach déanaí ná an 13ú lá de Mheán Fómhair, 1989, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an bhainc sin, an méid sonraithe le haghaidh an bhainc sin agus na suimeanna dá dtagraítear sa mhíniú ar “méid sonraithe” i bhfo-alt (1) ar faoina dtreoir a ríomhadh an méid sonraithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2), muirearófar dleacht stampa ar cóimhéid lena gcomhshuim seo a leanas:
(a) 0.31 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £120,000,000, agus
(b) 0.423 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £120,000,000:
Ar choinníoll, in aon chás nach mó ná £120,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.31 faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an banc an dleacht a mhuirearófar le fo-alt (3) ar ráiteas a sheachadfaidh banc de bhun fho-alt (2) a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh banc cibé sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an mbanc a sheachadadh.
(6) I gcás go mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin nó ina mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc, tráth a sheachadta, dlífidh an banc, amhail ó dháta rite an Achta seo go dtí an lá a n-íocfar an dleacht, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi mar phionós, i dteannta na dleachta, agus, ina theannta sin, dlífidh sé mar phionós breise ón 13ú lá de Mheán Fómhair, 1989, suim a íoc is ionann agus 1 faoin gcéad den dleacht in aghaidh gach lae a fhanfaidh an dleacht gan íoc agus beidh gach pionós inghnóthaithe sa tslí chéanna amhail is dá mba chuid den dleacht an pionós.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) a fheidhmiú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain an ráiteas sin a sheachadadh.
(8) Ní dhéanfar an dleacht stampa a mhuirearaítear leis an alt seo a lamháil mar asbhaint chun aon cháin nó dleacht atá faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim agus is iníoctha ag an mbanc a ríomh.
Ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa (Údarás Forbartha Duganna Theach an Chustaim).
65.—Ní bheidh aon dleacht stampa inmhuirearaithe ar aon ionstraim faoina bhfaigheann Údarás Forbartha Duganna Theach an Chustaim aon talamh, éasúint, cead slí, ceart uisce nó ceart ar bith eile thar an talamh nó thar an uisce nó ina leith.
Ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa (An Ghníomhaireacht Airgeadais do Thithe c.p.t.).
66.—(1) Ní bheidh aon dleacht stampa inmhuirearaithe ar aon chomhaontú nó ionstraim eile a dhéanfar chun airleacan airgid ag an nGníomhaireacht chuig údaráis tithíochta a urrú, nó i ndáil leis an urrú sin.
(2) San alt seo—
ciallaíonn “an Ghníomhaireacht” an Ghníomhaireacht Airgeadais do Thithe c.p.t., an comhlacht ar a dtugtaí an Ghníomhaireacht Airgeadais do Thithe roimhe seo;
ciallaíonn “údarás tithíochta” údarás tithíochta de réir bhrí Acht na dTithe, 1966.
(3) Beidh éifeacht leis an alt seo maidir le hionstraimí arna bhforghníomhú an 1ú lá de Shamhain, 1986, nó dá éis.
Leasú ar alt 27 den Stamp Duties Management Act,1891.
67.—Leasaítear leis seo alt 27 den Stamp Duties Management Act, 1891—
(a) tríd an méid seo a leanas a chur in ionad an mhínithe ar an bhfocal “die”:
“The expression ‘die’ includes any plate, type, tool, implement, apparatus, appliance, device, process and any other means whatsoever, used by or under the direction of the Commissioners for expressing or denoting any duty, or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty or for denoting any fee, and also any part or combination of any such plate, type, tool, implement, apparatus, appliance, device, process and any such other means:”;
(b) tríd an méid seo a leanas a chur in ionad an mhínithe ar an bhfocal “stamp”:
“The expression ‘stamp’ means—
(a) any stamp, image, type, mark, seal, impression, imprint or perforation, whatsoever, impressed by means of a die, or
(b) any receipt in whatever form issued by or under the direction of the Commissioners, or
(c) an adhesive stamp issued by or under the direction of the Commissioners,
for denoting any duty or fee:”;
(c) tríd an méid seo a leanas a chur isteach i ndiaidh an mhínithe ar an bhfocal “stamped”:
“The expression ‘impressed’ includes any method of applying, producing or indicating a stamp on instruments or material by means of a die:”.
Leasú ar alt 122 den Stamp Act, 1891.
68.—Leasaítear leis seo alt 122 den Stamp Act, 1891—
(a) tríd an méid seo a leanas a chur in ionad an mhínithe ar an bhfocal “stamp”:
“The expression ‘stamp’ means—
(a) any stamp, image, type, mark, seal, impression, imprint or perforation, whatsoever, impressed by means of a die, or
(b) any receipt in whatever form issued by or under the direction of the Commissioners, or
(c) an adhesive stamp issued by or under the direction of the Commissioners,
for denoting any duty or fee:”;
(b) tríd an méid seo a leanas a chur isteach i ndiaidh an mhínithe ar an bhfocal “stamped”:
“The expression ‘die’ includes any plate, type, tool, implement, apparatus, appliance, device, process and any other means whatsoever, used by or under the direction of the Commissioners for expressing or denoting any duty, or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty or for denoting any fee, and also any part or combination of any such plate, type, tool, implement, apparatus, appliance, device, process and any such other means:
The expression ‘impressed’ includes any method of applying, producing or indicating a stamp on instruments or material by means of a die:”.
Leasú ar an Forgery Act, 1913.
69.—Leasaítear leis seo an Forgery Act, 1913—
(a) in alt 8 (2) (b), trí “(as amended by the Finance Act, 1989)” a chur isteach i ndiaidh “Stamp Duties Management Act, 1891”, agus
(b) in alt 18, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) Notwithstanding subsection (1) of this section, the expressions ‘die’ and ‘stamp’, when used in this Act in relation to the Revenue Commissioners, have the same meanings, respectively, as are assigned to them by the Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989).”.
Faoiseamh ó dhleacht stampa aistrithe i gcás cuideachtaí áirithe a athchóiriú nó a chónascadh.
70.—(1) (a) Más rud é, i gcúrsa athchóiriú nó cónascadh bona fide ar chuideachtaí, is athchóiriú nó cónascadh atá de réir fhorálacha alt 31 den Acht Airgeadais, 1965, ach amháin nach bhfuil an chuideachta is aistrí cláraithe sa Stát ach go bhfuil sí cláraithe go cuí i mBallstát eile de chuid Chomhphobal Eacnamaíochta na hEorpa—
(i) go bhfaighidh an chuideachta is aistrí an scairchaipiteal eisithe go léir de chuid cuideachta láithrí áirithe agus gurb é atá go hiomlán sa chomaoin i leith na fála eisiúint scaireanna sa chuideachta is aistrí chun sealbhóirí scaireanna sa chuideachta láithreach mar mhalairt ar na scaireanna a shealbhaigh siad sa chuideachta láithreach, agus
(ii) go suífear chun sástacht na gCoimisinéirí Ioncaim, maidir leis an gcuideachta láithreach áirithe agus leis an gcuideachta is aistrí, gur fochuideachtaí ar lán-úinéireacht de chuid na cuideachta sealbhaíochta céanna iad, ansin ní bheidh dleacht stampa faoin gceannteideal “CONVEYANCE or TRANSFER on sale” sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, inmhuirearaithe ar aon ionstraim arna déanamh chun na scaireanna a aistriú nó i ndáil leis an aistriú sin.
(b) San alt seo tá le “cuideachta shealbhaíochta” agus “fochuideachtaí” na bríonna céanna atá leo in Acht na gCuideachtaí, 1963.
(2) Beidh éifeacht leis an alt seo maidir le hionstraimí arna bhforghníomhú an 20ú lá de Nollaig, 1988, nó dá éis.
Leasú ar alt 44 (stoc áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1970.
71.—(1) Leasaítear leis seo alt 44 den Acht Airgeadais, 1970, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) San alt seo ciallaíonn ‘stoc'—
(a) aon stoc iasachta de chuid cuideachta atá cláraithe nó bunaithe sa Stát nó de chuid Bhord a bunaíodh le hAcht nó faoi Acht den Oireachtas nó d'Oireachtas Shaorstát Éireann agus a bhfuil íoc an úis air ráthaithe ag an Aire Airgeadais, nó
(b) aon stoc iasachta de chuid Bhord Soláthair an Leictreachais, Radio Telefís Éireann, Chorparáid an Chairde Tionscail c.p.t., Bhord Telecom Éireann nó Infheistíochtaí Teileachumarsáide na hÉireann c.p.t., nach bhfuil feidhm ag mír (a) den fho-alt seo maidir leis.”.
(2) Beidh éifeacht leis an alt seo maidir le hionstraimí arna bhforghníomhú an 27ú lá de Mheitheamh, 1988, nó dá éis.
Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891.
72.—Leasaítear leis seo an Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, faoin gceannteideal “LEASE”—
(a) tríd an mír seo a leanas a chur in ionad mhír (1):
“(1) For any indefinite term or any term not exceeding 35 years: | |
Of any dwelling-house, part of a dwelling-house, or apartment at a rent not exceeding £6,000 per | |
annum ... ... ... ... | Exempt”, |
agus
(b) trí fhomhír (a) de mhír (2) a scriosadh.
CUID V
Cáin Fháltas Caipitiúil
Caibidil I
Ginearálta
Léiriú (Cuid V).
73.—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976.
Caibidil II
Comhshocraíochtaí maidir le Tuairisceáin agus Measúnachtaí
Tuairisceáin a sheachadadh.
74.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur in ionad alt 36—
“36.—(1) San alt seo—
(a) d'ainneoin aon ní in ailt 6 agus 12—
(i) is tagairt do bhronntanas inchánach a glacadh an 28ú lá d'Fheabhra, 1974, nó dá éis, tagairt do bhronntanas inchánach;
(ii) is tagairt d'oidhreacht inchánach a glacadh an lú lá d'Aibreán, 1975, nó dá éis, tagairt d'oidhreacht inchánach; agus
(iii) folaíonn tagairt, seachas i bhfomhír (i), do bhronntanas nó do bhronntanas inchánach tagairt d'oidhreacht nó d'oidhreacht inchánach, de réir mar a bheidh; agus
(b) folaíonn tagairt do dheontaí tagairt do chomharba.
(2) Aon duine atá cuntasach go príomha in íoc cánach de bhua alt 35 (1), nó de bhua mhír (c) d'alt 107 den Acht Airgeadais, 1984, déanfaidh sé, laistigh de cheithre mhí tar éis an dáta iomchuí dá dtagraítear i bhfo-alt (5)—
(a) tuairisceán iomlán fírinneach a sheachadadh ar na Coimisinéirí ar na nithe seo a leanas—
(i) gach bronntanas a bhfuil sé cuntasach go príomha amhlaidh ina leith;
(ii) an mhaoin go léir atá ar áireamh sa bhronntanas sin ar an dáta luachála;
(iii) meastachán ar mhargadhluach na maoine sin ar an dáta luachála; agus
(iv) cibé sonraí is iomchuí maidir leis an measúnacht cánach i leith an bhronntanais sin;
(b) d'ainneoin fhorálacha alt 39, measúnacht a dhéanamh sa tuairisceán sin maidir leis an méid cánach is cóir a mhuirearú, a thobhach agus a íoc ar an dáta luachála sin de réir mar is fearr is eol dó, mar a cuireadh i bhfios dó agus mar a chreideann sé; agus
(c) méid na cánach sin a íoc go cuí.
(3) Ní mór forálacha fho-alt (2) (c) a chomhlíonadh—
(a) i gcás ina mbeidh an cháin atá dlite agus iníoctha i leith aon chuid den bhronntanas á híoc ina tráthchodanna faoi fhorálacha alt 43, trí na méideanna seo a leanas a íoc go cuí, eadhon—
(i) méid a mbeidh ar áireamh ann aon tráthchuid cánach a bhí dlite roimh nó ar dháta na measúnachta cánach dá dtagraítear i bhfo-alt (2) (b); agus
(ii) aon tráthchodanna eile den cháin sin ar na dátaí dlite de réir an ailt sin;
(b) i gcás inarb é atá sa cháin atá dlite agus iníoctha cáin oidhreachta atá á híoc go hiomlán nó go páirteach trí urrúis a aistriú chuig an Aire Airgeadais faoi fhorálacha alt 45—
(i) trí iarratas chun an cháin go léir, nó cuid di, a íoc tríd an aistriú sin, a sheachadadh ar na Coimisinéirí i dteannta an tuairisceáin;
(ii) trí aistriú na n-urrús chuig an Aire Airgeadais a chur i gcrích laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe ag na Coimisinéirí le fógra i scríbhinn; agus
(iii) tríd an mbreis, más ann, a íoc go cuí, arb í an bhreis í atá ag méid na cánach dá dtagraítear i bhfo-alt (2) (b), nó i mír (a) (i), ar aghaidhluach ainmniúil na n-urrús a thairgtear chun an cháin a íoc de réir fhorálacha fhomhír (i).
(4) Tá feidhm ag fo-alt (2) maidir le muirear cánach a éiríonn de bharr fhorálacha alt 106 den Acht Airgeadais, 1984, agus maidir le haon bhronntanas eile, más rud é—
(a) sa mhéid gur bronntanas inchánach é arna ghlacadh roimh an 2ú lá de Mheitheamh, 1982—
(i) gur mó luach inchánach an bhronntanais sin ná méid arb éard é 80 faoin gcéad den luach is ísle ar a dtiocfaidh cáin chun bheith inmhuirearaithe, ar dháta an bhronntanais sin, maidir le bronntanais a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin;
(ii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais roimhe sin a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ón diúscróir sin ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i bhfomhír (i) go dtí méid is mó ná an méid a shonraítear amhlaidh; nó
(iii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais roimhe sin a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ón diúscróir sin ó mhéid is mó ná an méid a shronraítear i bhfomhír (i);
agus, sa mhír seo—
(I) aon tagairt do luach inchánach iomlán na mbronntanas inchánach go léir folaíonn sí tagairt do luach inchomhiomlánaithe iomlán na mbronntanas inchomhiomlánaithe go léir;
(II) tá le ‘bronntanas inchomhiomlánaithe’ agus le ‘luach inchomhiomlánaithe’ na bríonna a shanntar dóibh le mír 1 de Chuid I den Dara Sceideal;
(b) sa mhéid gur bronntanas inchánach é arna ghlacadh ar an 2ú lá de Mheitheamh, 1982, nó dá éis, agus roimh an 26ú lá de Mhárta, 1984—
(i) gur mó luach inchánach an bhronntanais sin ná méid arb éard é 80 faoin gcéad den luach is ísle ar a dtiocfaidh cáin chun bheith inmhuirearaithe, ar dháta an bhronntanais sin, maidir le bronntanas a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin;
(ii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar nó roimh dháta an bhronntanais sin, ó aon diúscróir agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ó aon diúscróir ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i bhfomhír (i) go dtí méid is mó ná an méid a shonraítear amhlaidh; nó
(iii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar nó roimh dháta an bhronntanais sin, ó aon diúscróir agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ó aon diúscróir ó mhéid is mó ná an méid a shonraítear i bhfomhír (i);
(c) sa mhéid gur bronntanas inchánach é arna ghlacadh ar an 26ú lá de Mhárta, 1984, nó dá éis, gur mó comhiomlán luachanna inchánach na mbronntanas inchánach go léir arna nglacadh ag an deontaí ar an 2ú lá de Mheitheamh, 1982, nó dá éis, ná méid arb éard é 80 faoin gcéad den méid tairsí (mar a mhínítear sin sa Dara Sceideal) a mbeidh feidhm aige maidir leis an gcáin ar an gcomhiomlán sin a ríomh; nó
(d) go gceanglaítear ar an deontaí nó, i gcás lena mbaineann alt 23 (1), ar an aistrí (de réir bhrí an ailt sin agus a mhéid dá bhforáiltear ann), le fógra i scríbhinn ó na Coimisinéirí, tuairisceán a sheachadadh,
agus, chun críocha an fho-ailt seo, aon tagairt do bhronntanas nó do bhronntanas inchánach folaíonn sí tagairt do chuid de bhronntanas nó do chuid de bhronntanas inchánach, de réir mar a bheidh.
(5) Chun críocha an ailt seo, is é an dáta iomchuí—
(a) an dáta luachála nó an 1ú lá de Mheán Fómhair, 1989, cibé acu is déanaí; nó
(b) i gcás ina gceanglaítear ar an deontaí nó, i gcás lena mbaineann alt 23 (1), ar an aistrí (de réir bhrí an ailt sin agus a mhéid dá bhforáiltear ann), le fógra i scríbhinn ó na Coimisinéirí, tuairisceán a sheachadadh, dáta an fhógra.
(6) Aon duine atá cuntasach in íoc cánach de bhua fho-alt (2) nó (9) d'alt 35 déanfaidh sé, má cheanglaíonn na Coimisinéirí air, le fógra i scríbhinn, déanamh amhlaidh, forálacha mhíreanna (a), (b) agus (c) d'fho-alt (2) den alt seo a chomhlíonadh (ionann is dá mba dhuine é a bhí cuntasach go príomha in íoc cánach de bhua alt 35 (1)) laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra.
(7) (a) Déanfaidh aon duine cuntasach, má cheanglaíonn na Coimisinéirí air é le fógra i scríbhinn, na nithe seo a leanas a sheachadadh ar na Coimisinéirí agus a fhíorú dóibh laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra, eadhon—
(i) ráiteas (ar fhoirm a sholáthróidh nó a cheadóidh siad, más cuí) ina mbeidh cibé sonraí a bhaineann le haon mhaoin; agus
(ii) cibé fianaise a iarrfaidh siad,
is dóigh leo is iomchuí i ndáil le measúnú cánach i leith an bhronntanais.
(b) Féadfaidh na Coimisinéirí duine a údarú chun iniúchadh a dhéanamh—
(i) ar aon mhaoin a bheidh ar áireamh i mbronntanas; nó
(ii) ar aon leabhair, taifid, cuntais nó doiciméid eile, i cibé foirm ina mbeidh siad á stóráil, á gcothabháil nó á gcoinneáil, a bhaineann le haon mhaoin agus is dóigh leo is iomchuí i ndáil le measúnú cánach i leith bronntanais,
agus ní mór don duine a mbeidh an mhaoin sin, nó na leabhair, na taifid, na cuntais nó na doiciméid sin, ina choimeád nó ina sheilbh aige, a cheadú don duine a bheidh údaraithe amhlaidh an t-iniúchadh sin a dhéanamh cibé tráthanna réasúnta is dóigh leis na Coimisinéirí is gá.
(8) Féadfaidh na Coimisinéirí, le fógra i scríbhinn, a cheangal ar aon duine cuntasach—
(a) tuairisceán breise a sheachadadh orthu laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra, más dealraitheach do na Coimisinéirí go bhfuil tuairisceán a thug an duine cuntasach sin lochtach i bponc ábhartha mar gheall ar aon ní atá ann nó a fágadh ar lár as;
(b) d'ainneoin fhorálacha alt 39, measúnacht a dhéanamh sa tuairisceán breise sin maidir leis an méid leasaithe cánach is cóir a mhuirearú, a thobhach agus a íoc ar an mbronntanas iomchuí, de réir mar is fearr is eol dó, mar a cuireadh i bhfios dó agus mar a chreideann sé; agus
(c) an cháin a bheidh gan íoc, más ann, agus a mbeidh sé cuntasach inti maidir leis an mbronntanas sin, a íoc go cuí;
agus
(i) beidh feidhm ag ceanglais fhomhíreanna (ii), (iii) agus (iv) d'fho-alt (2) (a) maidir le cibé tuairisceán breise a cheanglaítear a thabhairt de bhua mhír (a); agus
(ii) beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha fho-alt (3) maidir le haon íocaíocht a cheanglaitear a dhéanamh de bhua mhír (c).
(9) I gcás fios a bheith ag aon duine cuntasach a sheachaid tuairisceán nó tuairisceán breise, nó i gcás dó fios a fháil aon tráth, go bhfuil an tuairisceán nó an tuairisceán breise lochtach i bponc ábhartha mar gheall ar aon ní atá ann nó a fágadh ar lár as, déanfaidh sé, gan iarratas ó na Coimisinéirí agus laistigh de thrí mhí ó fhios a fháil amhlaidh—
(a) tuairisceán breise a sheachadadh orthu;
(b) d'ainneoin fhorálacha alt 39, measúnacht a dhéanamh sa tuairisceán breise sin maidir leis an méid leasaithe cánach is cóir a mhuirearú, a thobhach agus a íoc ar an mbronntanas iomchuí, de réir mar is fearr is eol dó, mar a cuireadh i bhfios dó agus mar a chreideann sé; agus
(c) an cháin a bheidh gan íoc, más ann, agus a mbeidh sé cuntasach inti maidir leis an mbronntanas sin, a íoc go cuí;
agus
(i) beidh feidhm ag ceanglais fhomhíreanna (ii), (iii) agus (iv) d'fho-alt (2) (a) maidir le cibé tuairisceán breise a cheanglaítear a thabhairt de bhua mhír (a); agus
(ii) beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha fho-alt (3) maidir le haon íocaíocht a cheanglaítear a dhéanamh de bhua mhír (c).
(10) Beidh ag gabháil leis an tuairisceán, agus íocfar le hArd-Chuntasóir na gCoimisinéirí, aon mhéid cánach is iníoctha ag duine cuntasach i leith measúnachta cánach a bheidh déanta aige i dtuairisceán arna sheachadadh aige (seachas aon mhéid den cháin sin is iníoctha trí urrúis a aistriú chuig an Aire Airgeadais faoi fhorálacha alt 45).
(11) Beidh ar áireamh in aon mheasúnacht nó íocaíocht cánach a dhéanfar faoi fhorálacha an ailt seo, aon ús ar an gcáin is iníoctha de réir fhorálacha alt 41.”.
Feidhm alt 39 (cáin a mheasúnú) den Phríomh-Acht.
75.—Ní choiscfidh aon ní in alt 36 den Phríomh-Acht na Coimisinéirí ar mheasúnacht cánach, measúnacht cheartaitheach cánach nó measúnacht bhreise cánach a dhéanamh faoi fhorálacha alt 39 den Acht sin.
Leasú ar alt 41 (cáin agus ús ar cháin a íoc), den Phríomh-Acht.
76.—(1) Leasaítear leis seo alt 41 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) D'ainneoin fhorálacha fho-alt (2), ní bheidh ús iníoctha ar cháin a íocfar laistigh de thrí mhí ón dáta luachála, agus i gcás cáin agus ús, más ann, uirthi a bheith íoctha laistigh de thríocha lá ó dháta na cánach sin a mheasúnú, ní rithfidh ús ar an gcáin sin ar feadh na tréimhse tríocha lá ó dháta na measúnachta ná ar feadh aon choda den tréimhse sin:
Ar choinníoll, i ndáil le measúnacht cánach a bheidh déanta ag duine cuntasach i dtuairisceán a sheachaid sé, nach mbeidh ús iníoctha ar cháin a íocfar laistigh de cheithre mhí ón dáta luachála.”.
(2) Déileálfar le híocaíocht cánach ó dhuine cuntasach mar íocaíocht ar cuntas cánach chun críocha alt 41 den Phríomh-Acht, d'ainneoin an íocaíocht a bheith coinníollach nó an mheasúnacht cánach a bheith mícheart.
Leasú ar alt 63 (pionóis) den Phríomh-Acht.
77.—Leasaítear leis seo alt 63 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) (a) Aon duine a sháróidh aon cheanglas nó foráil faoi alt 36, nó a mhainneoidh déanamh dá réir, dlífear pionós £2,000 a chur air.
(b) I gcás ina leanfar den sárú nó den mhainneachtain dá dtagraítear i mír (a) tar éis don chúirt, ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis, breithiúnas a thabhairt, dlífear pionós breise £25 in aghaidh gach lae a leanfar amhlaidh den sárú nó den mhainneachtain a chur ar an duine lena mbaineann.”,
(b) trí “£1,000” a chur in ionad “£500” i bhfo-alt (2),
(c) trí “£5,000” a chur in ionad “£1,000” i bhfo-alt (3), agus
(d) trí “£1,000” a chur in ionad “£250” i bhfo-alt (7).
Leasú ar alt 107 (feidhm an Phríomh-Achta) den Acht Airgeadais, 1984.
78.—Leasaítear leis seo alt 107 den Acht Airgeadais, 1984—
(a) trí mhír (e) a scriosadh, agus
(b) tríd an mír seo a leanas a chur in ionad mhír (g):
“(g) ní bheidh feidhm ag ailt 35 (1), 40, 45 agus 57 den Phríomh-Acht, ná ag an Dara Sceideal a ghabhann leis an bPríomh-Acht.”.
Formhuirear maidir le gearrluacháil maoine.
79.—(1) Más rud é—
(a) go seachadfaidh duine cuntasach tuairisceán, agus
(b) go mbeidh an meastachán de mhargadhluach aon sócmhainne atá ar áireamh i mbronntanas nó in oidhreacht agus atá sa tuairisceán sin, arna lua mar chéatadán de luach fionnta na sócmhainne sin, laistigh d'aon cheann de na céatadáin a shonraítear i gcolún (1) den Tábla a ghabhann leis an alt seo,
ansin déanfar méid na cánach is inchurtha i leith na maoine arb í an tsócmhainn sin í a mhéadú de shuim (dá ngairtear an “formhuirear” anseo feasta san alt seo) is comhionann leis an gcéatadán comhfhreagrach, atá leagtha amach i gcolún (2) den Tábla sin os coinne na gcéatadán iomchuí sa cholún sin (1), den mhéid sin cánach.
(2) Beidh ús iníoctha, faoi fhorálacha alt 41 den Phríomh-Acht, ar aon fhormhuirear ionann is dá mba cháin an formhuirear, agus beidh an formhuirear agus aon ús air inmhuirearaithe agus inghnóthaithe ionann is dá mba chuid den cháin an formhuirear agus an t-ús sin.
(3) Aon duine arb éagóir leis formhuirear a bheith forchurtha air faoin alt seo i leith aon sócmhainne féadfaidh sé, laistigh de 30 lá ó mhéid an fhormhuirir sin a bheith curtha in iúl dó, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne an formhuirear sin a fhorchur ar na forais, agus ar na forais amháin, go raibh, ag féachaint do na himthosca uile, forais leordhóthanacha ann ar a bhféadfadh sé le réasún a mheastachán de mhargadhluach na sócmhainne a bhunú.
(4) Déanfaidh na Coimisinéirí Achomhairc achomharc a rinneadh chucu faoi fho-alt (3) a éisteacht agus a chinneadh amhail is dá mba achomharc chucu é i gcoinne measúnachta cánach, agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha alt 52 den Phríomh-Acht a bhaineann le hachomharc, nó le hathéisteacht achomhairc, nó le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí.
(5) San alt seo ciallaíonn “luach fionnta” an margadhluach faoi réir cirt achomhairc faoi alt 51 nó alt 52 den Phríomh-Acht.
AN TÁBLA | |
An meastachán de mhargadhluach na sócmhainne sa tuairisceán, arna lua mar chéatadán de luach fionnta na sócmhainne sin | Formhuirear |
(1) | (2) |
Ar comhionann le, nó níos mó ná, 0 faoin gcéad ach níos lú ná 40 faoin gcéad | 30 faoin gcéad |
Ar comhionann le, nó níos mó ná, 40 faoin gcéad ach níos lú ná 50 faoin gcéad | 20 faoin gcéad |
Ar comhionann le, nó níos mó ná, 50 faoin gcéad ach níos lú ná 67 faoin gcéad | 10 faoin gcéad |
Caibidil III
Ilghnéitheach
Leasú ar alt 2 (léiriú) den Phríomh-Acht.
80.—(1) Leasaítear leis seo alt 2 den Phríomh-Acht—
(a) sa mhíniú ar “leanbh” i bhfo-alt (1), trí “na hAchtanna Uchtála, 1952 go 1988” a chur in ionad “na hAchtanna Uchtála, 1952 go 1974”, gach áit a bhfuil sé, agus
(b) i bhfo-alt (5), trí “na hAchtanna Uchtála, 1952 go 1988” a chur in ionad “na hAchtanna Uchtála, 1952 go 1974” sa dá áit a bhfuil sé.
(2) Beidh éifeacht leis an alt seo maidir le bronntanais agus oidhreachtaí arna nglacadh an 26ú lá d'Iúil, 1988, nó dá éis.
Leathnú ar alt 35 (daoine cuntasacha) den Phríomh-Acht.
81.—(1) I gcás oidhreacht arna glacadh ar nó roimh dháta báis an diúscróra, beidh an diúscróir freisin ina dhuine atá cuntasach in íoc aon mhéid den cháin a ndéantar na daoine dá dtagraítear in alt 35 (1) den Phríomh-Acht cuntasach go príomha ann, agus, faoi réir fho-alt (2), beidh éifeacht leis an bPríomh-Acht ionann is dá mba dhuine dá dtagraítear in alt 35 (2) (b) den Acht sin an diúscróir sin:
Ar choinníoll nach mbeidh an diúscróir, sa chás sin, cuntasach amhlaidh i gcás inar dháta roimh an lú lá de Bhealtaine, 1989, dáta na diúscartha.
(2) Ní bheidh feidhm ag forálacha fho-ailt (3) agus (9) d'alt 35 den Phríomh-Acht maidir le diúscróir atá cuntasach in íoc cánach faoi fho-alt (1).
Leasú ar alt 37 (síniú tuairisceán, etc.) den Phríomh-Acht.
82.—Leasaítear leis seo alt 37 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4) (a) Aon tuairisceán nó tuairisceán breise a sheachadfar faoin Acht seo—
(i) is ar fhoirm a bheidh soláthraithe nó ceadaithe ag an Coimisinéirí a thabharfar é, nó
(ii) ach amháin i gcás lena mbaineann fo-alt (2) ach i gcás ina bhfuil feidhm ag fó-alt (3), beidh sé i bhfoirm a bheidh ceadaithe ag na Coimisinéirí agus a sheachadfar trí aon phróiseas leictreonach, fótagrafach nó eile a bheidh ceadaithe acu agus sin in imthosca ina mbeidh sé ceadaithe acu an próiseas sin a úsáid agus faoi réir cibé coinníollacha a fhorchuirfidh siad.
(b) Is ar fhoirm a bheidh soláthraithe nó ceadaithe ag na Coimisinéirí a thabharfar mionnscríbhinn, mionnscríbhinn bhreise, cuntas nó cuntas breise a sheachadfar faoin Acht seo.”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
83.—(1) Leasaítear leis seo Cuid I den Dara Sceideal a ghabhann leis an bPríomh-Acht tríd an mír seo a leanas a chur in ionad mhír 9:
“9. (1) Sa mhír seo—
ciallaíonn ‘cuideachta’ cuideachta—
(a) is cuideachta thrádála phríobháideach de réir na brí a shanntar le halt 16 (2); agus
(b) is cuideachta den sórt sin, don tréimhse iomchuí—
(i) atá faoi rialú an diúscróra; agus
(ii) ar stiúrthóir uirthi an diúscróir;
ciallaíonn ‘cuideachta atá faoi rialú an diúscróra’ cuideachta atá faoi rialú ag aon cheann amháin nó níos mó díobh seo a leanas, is é sin le rá—
(a) an diúscróir,
(b) ainmnithe an diúscróra,
(c) iontaobhaithe socraíochta arna déanamh ag an diúscróir;
forléireofar ‘rialú', i ndáil le cuideachta, de réir alt 16 (4) (b);
tá le ‘ainmní’ an bhrí chéanna atá leis in alt 16;
ciallaíonn ‘tréimhse iomchuí'—
(a) an tréimhse cúig bliana dar críoch dáta na diúscartha; nó
(b) más rud é, ar dháta na diúscartha,
(i) go bhfuil leas seilbhe—
(I) sa mhaoin dá dtagraítear i bhfomhír (2) (a), nó
(II) sna scaireanna dá dtagraítear i bhfomhír (2) (b),
de réir mar a bheidh, teoranta don diúscróir faoin diúscairt, agus
(ii) nach é atá sa mhaoin sin, nó sna scaireanna sin, maoin arb éard í an chuid iomchuí de mhaoin, de réir bhrí alt 5 (5), ar a muirearaítear nó ar a n-urraítear blianacht nó ceart bliantúil eile a bheidh teoranta chun foirceannadh ar an diúscróir d'fháil bháis,
an tréimhse cúig bliana dar críoch an tráth a mbeidh deireadh leis an leas sin,
faoi réir, i ndáil le hobair, tréimhsí réasúnacha saoire bliantúla nó breoiteachta a bheith eiscthe ón tréimhse cúig bliana sin.
(2) D'fhonn an cháin a ríomh is iníoctha ar bhronntanas nó oidhreacht, measfar gaol linbh a bheith ag an deontaí nó ag an gcomharba leis an diúscróir in aon chás inar leanbh le deartháir an diúscróra, nó le deirfiúr an diúscróra, an deontaí nó an comharba, agus—
(a) gur oibrigh an deontaí nó an comharba go substainteach ar bhonn lánaimseartha don diúscróir ar feadh na tréimhse iomchuí ag seoladh, nó ag cabhrú le seoladh, trádáil, gnó nó gairm an diúscróra, agus gurb é atá sa bhronntanas nó san oidhreacht maoin a úsáideadh i ndáil leis an ngnó, leis an trádáil nó leis an ngairm sin; nó
(b) gur oibrigh an deontaí nó an comharba go substainteach ar bhonn lánaimseartha do chuideachta ar feadh na tréimhse iomchuí ag seoladh, nó ag cabhrú le seoladh, trádáil, gnó nó gairm na cuideachta, agus gurb é atá sa bhronntanas nó san oidhreacht scaireanna sa chuideachta sin.
(3) Gan dochar do ghinearáltacht fhomhír (2), ní mheasfar go bhfuil deontaí nó comharba ag obair go substainteach ar bhonn lánaimseartha do dhiúscróir nó do chuideachta mura rud é—
(a) i gcás inarb é atá sa bhronntanas nó san oidhreacht maoin a úsáideadh i ndáil le gnó, trádáil nó gairm an diúscróra, go n-oibríonn an deontaí nó an comharba—
(i) ar feadh breis agus 24 uaire an chloig sa tseachtain don diúscróir, in áit ina seoltar an gnó, an trádáil nó an ghairm sin; nó
(ii) ar feadh breis agus 15 uaire an chloig sa tseachtain don diúscróir, in áit ina seoltar an gnó, an trádáil nó an ghairm sin, agus go bhfuil an gnó, an trádáil nó an ghairm sin á seoladh go heisiatach ag an diúscróir, ag aon chéile de chuid an diúscróra agus ag an deontaí nó comharba;
nó
(b) i gcás inarb é atá sa bhronntanas nó san oidhreacht scaireanna sa chuideachta, go n-oibríonn an deontaí nó an comharba—
(i) ar feadh breis agus 24 uaire an chloig sa tseachtain don chuideachta, in áit ina seoltar gnó, trádáil nó gairm na cuideachta; nó
(ii) ar feadh breis agus 15 uaire an chloig don chuideachta, in áit ina seoltar gnó, trádáil nó gairm na cuideachta, agus go bhfuil an gnó, an trádáil nó an ghairm sin á seoladh go heisiatach ag an diúscróir, ag aon chéile de chuid an diúscróra agus ag an deontaí nó comharba.
(4) Ní bheidh feidhm ag forálacha na míre seo maidir le bronntanas nó oidhreacht a ghlacann deontaí nó comharba faoi iontaobhas lánroghnach.”.
(2) Beidh éifeacht leis an alt seo maidir le bronntanais agus oidhreachtaí a ghlacfar an lú lá de Bhealtaine, 1989, nó dá éis.
Leasú ar alt 60 (faoiseamh i leith polasaithe árachais áirithe) den Acht Airgeadais, 1985.
84.—Leasaítear leis seo alt 60 den Acht Airgeadais, 1985, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) San alt seo ciallaíonn ‘árachaí’ pearsa aonair nó, i ndáil le polasaí árachais cáilitheach i gcás—
(a) gurb é atá san árachaí, ar an dáta a gcuirtear an polasaí i gcrích, pearsa aonair agus céile na pearsan aonair sin;
(b) go n-íocann ceachtar acu, nó an bheirt acu, préimheanna bliantúla le linn á gcomhshaol, agus go n-íocann an marthanóir iad le linn saol an mharthanóra sin; agus
(c) go mbeidh fáltais an pholasaí iníoctha ar an marthanóir sin d'fháil bháis, nó ar an dá chéile sin d'fháil bháis go comhuaineach,
ciallaíonn sé—
(i) i gcás fáltais an pholasaí a bheith iníoctha amhlaidh ar an marthanóir sin d'fháil bháis, an marthanóir sin, agus measfar fáltais an pholasaí a bheith curtha ar fáil ag an marthanóir sin, mar dhiúscróir; nó
(ii) i gcás fáltais an pholasaí a bheith iníoctha amhlaidh ar an dá chéile sin d'fháil bháis go comhuaineach, gach céile acu, agus measfar fáltais an pholasaí a bheith curtha ar fáil ag gach céile acu sin—
(I) a mhéid a bheidh na fáltais sin curtha chun feidhme chun cáin iomchuí an árachaí, arb é an céile sin é, a íoc, agus
(II) i gcás nach gcuirtear fáltais an pholasaí chun feidhme chun cáin iomchuí a íoc, a mhéid a bheidh na fáltais, nach gcuirtear chun feidhme amhlaidh, ar áireamh in oidhreacht a ghlactar faoi dhiúscairt arna déanamh ag an gcéile sin.”.
Gnóthais chomhinfheistíochta shonraithe a bheith díolmhaithe.
85.—(1) San alt seó tá le “gnóthas comhinfheistíochta sonraithe” agus “aonad” na bríonna faoi seach atá leo in alt 18.
(2) I gcás go mbeidh aon aonad de chuid gnóthais chomhinfheistíochta shonraithe ar áireamh i mbronntanas nó in oidhreacht, ansin—
(a) beidh an t-aonad sin díolmhaithe ó cháin, agus
(b) ní chuirfear an t-aonad sin i gcuntas nuar a bheidh cáin á ríomh ar aon bhronntanas nó oidhreacht a ghlac an deontaí nó an comharba,
más rud é, agus ar an gcoinníoll amháin, go suífear chun sástacht na gCoimisinéirí—
(i) go bhfuil an t-aonad ar áireamh sa bhronntanas nó san oidhreacht—
(I) ar dháta an bhronntanais nó ar dháta na hoidhreachta; agus
(II) ar an dáta luachála;
(ii) gurb amhlaidh, ar dháta na diúscartha—
(I) nach bhfuil sainchónaí ná gnáthchónaí ar an diúscróir sa Stát; nó
(II) nach é dlí an Stáit dlí cuí na diúscartha;
agus
(iii) nach bhfuil, ar dháta an bhronntanais nó ar dháta na hoidhreachta, sainchónaí ná gnáthchónaí ar an deontaí nó ar an gcomharba sa Stát.
(3) Beidh éifeacht leis an alt seo maidir le bronntanais agus oidhreachtaí a ghlacfar ar dháta an Achta seo a rith nó ar dháta dá éis.
CUID VI
Frithsheachaint
Idirbhearta chun dliteanas cánach a sheachaint.
86.—(1) (a) San alt seo—
ciallaíonn “na hAchtanna”—
(i) na hAchtanna Cánach,
(ii) na hAchtanna um Cháin Ghnóchan Caipitiúil,
(iii) an tAcht Cánach Breisluacha, 1972, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(iv) an tAcht um Cháin Fháltas Caipitiúil, 1976, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(v) Cuid VI den Acht Airgeadais, 1983, agus na hachtacháin ag leasú nó ag leathnú na Coda sin, agus
(vi) na reachtanna a bhaineann le dleacht stampa,
agus aon ionstraim arna déanamh faoin gcéanna;
ciallaíonn “gnó” aon trádáil, gairm nó slí bheatha;
ciallaíonn “fógra tuairime” fógra arna thabhairt ag na Coimisinéirí Ioncaim faoi fhorálacha fho-alt (6);
ciallaíonn “cáin” aon cháin, dleacht, tobhach nó muirear a chuirtear, de réir fhorálacha na nAchtanna, faoi chúram agus bainisteoireacht na gCoimisinéirí Ioncaim, agus aon ús, pionós nó méid eile is iníoctha de bhun na bhforálacha sin;
ciallaíonn “buntáiste cánach”—
(i) laghdú, seachaint nó iarchur aon mhuirir cánach nó measúnachta cánach, lena n-áiritear aon mhuirear nó measúnacht féideartha nó ionchasach, nó
(ii) aisíocaíocht nó íocaíocht méid cánach, nó méadú ar mhéid cánach, is inaisíoctha nó is iníoctha ar shlí eile le duine, lena n-áirítear aon mhéid féideartha nó ionchasach is inaisíoctha nó is iníoctha amhlaidh,
a éiríonn de bharr nó de thoradh idirbhirt, lena n-áirítear idirbheart i gcás nach ndéanfaí idirbheart eile a ghabháil de láimh nó a shocrú chun na torthaí, nó aon chuid de na torthaí, a bhaint amach a baineadh amach nó a bheartaítear a bhaint amach de bharr an idirbhirt;
tá le “idirbheart seachanta cánach” an bhrí a shanntar dó le fo-alt (2);
ciallaíonn “iarmhairtí cánach”, i ndáil le hidirbheart seachanta cánach, cibé coigeartuithe agus gníomhartha a fhéadfaidh na Coimisinéirí Ioncaim a dhéanamh de bhun fho-alt (5) d'fhonn an buntáiste cánach a thig de thairbhe an idirbhirt seachanta cánach a tharraingt siar nó a dhiúltú;
ciallaíonn “idirbheart”—
(i) aon idirbheart, gníomh, bealach gníomhaithe, bealach iompair, scéim, plean nó togra, agus
(ii) aon chomhaontú, comhshocraíocht, comhthuiscint, geallúint nó gealltanas, cibé acu sainráite nó intuigthe agus cibé acu atá nó nach bhfuil siad infheidhmithe, nó ceaptha a bheith infheidhmithe, le himeachtaí dlí, agus
(iii) aon sraith nó cumasc de na himthosca dá dtagraítear i míreanna (i) agus (ii),
arna dhéanamh nó arna shocrú ag duine amháin, nó ag dhá dhuine nó níos mó—
(I) bíodh nó ná bíodh siad ag gníomhú de chomhbheart, nó
(II) cibé acu a dhéantar nó nach ndéantar é, nó a shocraítear nó nach socraítear é, go hiomlán nó go páirteach lasmuigh den Stát, nó
(III) cibé acu a dhéantar nó nach ndéantar é, nó a shocraítear nó nach socraítear é, mar chuid d'idirbheart níos mó, nó i gcomhar le haon idirbheart nó idirbhearta eile.
(b) I bhfo-ailt (2) agus (3), chun críocha éisteacht nó athéisteacht a thabhairt faoi fho-alt (8) d'achomharc arna dhéanamh faoi fho-alt (7) nó chun cinneadh a dhéanamh ar cheist dlí a éiríonn de thoradh cás a shonrú chun tuairim na hArd-Chúirte a fháil air, déanfar na tagairtí do na Coimisinéirí Ioncaim a fhorléiriú, faoi réir aon mhodhnuithe is gá, mar thagairtí do na Coimisinéirí Achomhairc nó do bhreitheamh den Chúirt Chuarda nó, a mhéid is gá sin, do bhreitheamh den Ard-Chúirt, de réir mar is cuí.
(2) Chun críocha an ailt seo agus faoi réir fho-alt (3), is “idirbheart seachanta cánach” idirbheart más rud é, ag féachaint d'aon cheann amháin nó níos mó díobh seo a leanas, is é sin le rá—
(a) torthaí an idirbhirt,
(b) mar a úsáideadh é chun na torthaí sin a bhaint amach, agus
(c) aon mhodh eile trína bhféadfaí na torthaí nó aon chuid de na torthaí a bhaint amach,
go dtagann na Coimisinéirí Ioncaim ar an tuairim—
(i) go n-eascraíonn nó, murach an t-alt seo go n-eascródh, buntáiste cánach dá bharr, agus
(ii) nach ndearnadh nó nár socraíodh an t-idirbheart go príomha chun críocha seachas chun go n-eascródh buntáiste cánach dá bharr,
agus aon tagairtí san alt seo do na Coimisinéirí Ioncaim do theacht ar an tuairim gur idirbheart seachanta cánach idirbheart forléireofar iad mar thagairtí do na Coimisinéirí sin do theacht ar thuairim maidir leis an idirbheart de réir fhorálacha an fho-ailt seo.
(3) Gan dochar do ghinearáltacht fhorálacha fho-alt (2), le linn dóibh teacht ar thuairim, de réir an fho-ailt sin agus fho-alt (4), maidir le cibé acu an idirbheart seachanta cánach idirbheart nó nach ea, ní mheasfaidh na Coimisinéirí Ioncaim gur idirbheart seachanta cánach an t-idirbheart más deimhin leo—
(a) d'ainneoin go bhféadfaí cuspóir nó cuspóirí an idirbhirt a bhaint amach trí idirbheart éigin eile a bheadh ina bhun le méid is mó cánach a bheith iníoctha ag an duine—
(i) go ndearna nó gur shocraigh duine an t-idirbheart le hionchas, go díreach nó go neamhdhíreach, brabúis a réadú i gcúrsa na ngníomhaíochtaí gnó de ghnó a sheolann an duine, agus
(ii) nach ndearnadh nó nár socraíodh an t-idirbheart go príomha chun go n-eascródh buntáiste cánach dá bharr,
nó
(b) go ndearnadh nó gur socraíodh an t-idirbheart d'fhonn tairbhe a bhaint as aon fhaoiseamh, liúntas nó lacáiste eile a chuirtear ar fáil le haon fhoráil de chuid na nAchtanna agus nach mbeadh de thoradh, go díreach nó go neamhdhíreach, ar an idirbheart go mbainfí drochúsáid nó mí-úsáid as an bhforáil ag féachaint do na cuspóirí dár cuireadh ar fáil í:
Ar choinníoll go mbeidh aird ag na Coimisinéirí Ioncaim, le linn dóibh bheith ag teacht mar a dúradh ar thuairim i ndáil le haon idirbheart, ar na nithe seo a leanas—
(I) foirm an idirbhirt sin,
(II) substaint an idirbhirt sin,
(III) substaint aon idirbhirt nó idirbheart eile a bhféadfaí a mheas le réasún baint nó ceangal, díreach nó neamhdhíreach, a bheith ag an idirbheart sin leis nó leo, agus
(IV) críoch agus toradh deiridh an idirbhirt sin agus aon chumaisc de na hidirbhearta eile sin a bhfuil baint nó ceangal acu amhlaidh.
(4) Faoi réir fhorálacha an ailt seo, féadfaidh na Coimisinéirí Ioncaim tráth ar bith, i ndáil le haon idirbheart—
(a) teacht ar an tuairim gur idirbheart seachanta cánach an t-idirbheart,
(b) an buntáiste cánach is dóigh leo a eascraíonn, nó a d'eascródh murach an t-alt seo, de bharr an idirbhirt, a ríomh,
(c) na hiarmhairtí cánach is dóigh leo a d'eascródh i leith an idirbhirt, dá dtiocfadh a dtuairim chun bheith ina tuairim chríochnaitheach dhochloíte de réir fho-alt (5) (e), a chinneadh, agus
(d) méid aon fhaoisimh ó chánachas dúbailte, a bheartóidís a thabhairt d'aon duine de réir fhorálacha fho-alt (5) (c), a ríomh.
(5) (a) I gcás ina dtiocfaidh tuairim na gCoimisinéirí Ioncaim, gur idirbheart seachanta cánach idirbheart, chun bheith ina tuairim chríochnaitheach dhochloíte féadfaidh siad, d'ainneoin aon fhorála eile de chuid na nAchtanna, na coigeartuithe agus na gníomhartha sin go léir a dhéanamh atá cóir agus réasúnach (sa mhéid go mbeidh na coigeartuithe agus na gníomhartha sin sonraithe nó tuairiscithe i bhfógra tuairime arna thabhairt faoi fho-alt (6) agus faoi réir an chaoi ar cinneadh go críochnaitheach aon achomharc a rinneadh faoi fho-alt (7) i gcoinne aon ní a sonraíodh nó a tuairiscíodh san fhógra tuairime, lena n-áirítear aon choigeartuithe agus gníomhartha nach raibh sonraithe nó tuairiscithe amhlaidh san fhógra tuairime ach ar cuid iad de chinneadh críochnaitheach ar aon achomharc den chineál a dúradh) ionas go ndéanfar an buntáiste cánach atá mar thoradh ar idirbheart seachanta cánach a tharraingt siar ó aon duine lena mbaineann nó a dhiúltú dó.
(b) Faoi réir mhír (a), ach gan dochar do ghinearáltacht na míre sin, féadfaidh na Coimisinéirí Ioncaim—
(i) ceadú nó dícheadú a dhéanamh, go hiomlán nó go páirteach, ar aon asbhaint nó méid eile atá ábhartha chun an cháin is iníoctha, nó aon chuid den chéanna, a ríomh,
(ii) aon asbhaint, caillteanas, lacáiste, faoiseamh, liúntas, díolúine, ioncam nó méid eile, nó aon chuid den chéanna, a leithroinnt ar dhuine nó a dhiúltú dó, nó
(iii) cineál aon íocaíochta nó méid eile a athaicmiú chun críocha cánach.
(c) I gcás ina ndéanfaidh na Coimisinéirí Ioncaim aon choigeartú nó aon ghníomh chun críocha mhír (a), tabharfaidh siad faoiseamh ó aon chánachas dúbailte is dóigh leo a d'eascródh, murach an mhír seo, de bhua aon choigeartaithe nó gnímh arna dhéanamh acu de bhun na bhforálacha sin roimhe seo den fho-alt seo.
(d) D'ainneoin aon fhorála eile de chuid na nAchtanna, más rud é—
(i) de bhun fho-alt (4) (c), go gcinnfidh na Coimisinéirí Ioncaim na hiarmhairtí cánach is dóigh leo a d'eascródh i leith idirbhirt dá dtiocfadh an tuairim atá acu, gur idirbheart seachanta cánach an t-idirbheart, chun bheith ina tuairim chríochnaitheach dhochloíte, agus
(ii) de bhun an chinnidh sin, go sonróidh siad nó go dtuairisceoidh siad, i bhfógra tuairime, aon choigeartú nó gníomh is dóigh leo a bheadh mar iarmhairtí cánach air sin nó a bheadh mar chuid de na hiarmhairtí sin,
ansin, sa mhéid go raibh aon cheart achomhairc ann faoi fho-alt (7) i gcoinne aon choigeartaithe nó gnímh den sórt sin arna shonrú nó arna thuairisciú amhlaidh, ní bheidh aon cheart achomhairc, ná ceart eile achomhairc, ann faoi na hAchtanna i gcoinne an choigeartaithe nó an ghnímh sin an tráth a dhéanfar é de réir fhorálacha an fho-ailt seo ná i gcoinne aon choigeartaithe nó gnímh arna dhéanamh amhlaidh nach mbeidh sonraithe nó tuairiscithe amhlaidh san fhógra tuairime ach ar cuid é den chinneadh críochnaitheach ar aon achomharc a rinneadh faoin bhfo-alt sin (7) i gcoinne aon ní a bhí sonraithe nó tuairiscithe san fhógra tuairime.
(e) Chun críocha an fho-ailt seo beidh tuairim ó na Coimisinéirí Ioncaim, gur idirbheart seachanta cánach idirbheart, ina tuairim chríochnaitheach dhochloíte—
(i) más rud é, laistigh den teorainn ama a thugtar, nach ndéanfar aon achomharc faoi fho-alt (7) i gcoinne aon ní nó nithe a bheidh sonraithe nó tuairiscithe i bhfógra nó i bhfógraí tuairime a bheidh tugtha de bhun na tuairime sin, nó
(ii) amhail mar a bheidh agus nuair a bheidh cinneadh críochnaitheach déanta ar na hachomhairc go léir a rinneadh faoin bhfo-alt sin (7) i gcoinne aon ní nó nithe den sórt sin agus i gcás nach ndearnadh aon cheann de na hachomhairc a chinneadh amhlaidh trí ordú á ordú go bhfuil tuairim na gCoimisinéirí Ioncaim, a deir gur idirbheart seachanta cánach an t-idirbheart, ar neamhní.
(6) (a) Más rud é, de bhun fho-ailt (2) agus (4), go dtiocfaidh na Coimisinéirí Ioncaim ar an tuairim gur idirbheart seachanta cánach idirbheart, déanfaidh siad láithreach air sin fógra i scríbhinn faoin tuairim a thabhairt d'aon duine a ndéanfaí buntáiste cánach a tharraingt siar uaidh, nó buntáiste cánach a dhiúltú dó, nó faoiseamh ó chánachas dúbailte a thabhairt dó, dá dtiocfadh an tuairim chun bheith ina tuairim chríochnaitheach dhochloíte, agus sonrófar nó tuairisceofar san fhógra—
(i) an t-idirbheart ar idirbheart seachanta cánach é i dtuairim na gCoimisinéirí Ioncaim,
(ii) an buntáiste cánach, nó an chuid den chéanna, arna ríomh ag na Coimisinéirí Ioncaim, a tharraingeofaí siar ón duine dá dtugtar an fógra, nó a dhiúltófaí dó,
(iii) iarmhairtí cánach an idirbhirt arna gcinneadh ag na Coimisinéirí Ioncaim, sa mhéid go mbainfeadh siad leis an duine, agus
(iv) méid aon fhaoisimh ó chánachas dúbailte, arna ríomh ag na Coimisinéirí Ioncaim, a bheartóidís a thabhairt don duine de réir fho-alt (5) (c).
(b) Beidh feidhm, fara aon mhodhnuithe is gá, ag alt 542 den Acht Cánach Ioncaim, 1967, chun críocha fógra arna thabhairt faoin bhfo-alt seo, nó faoi fho-alt (10), ionann is dá mba fhógra é arna thabhairt faoin Acht sin.
(7) Aon duine arb éagóir leis tuairim ar ar tháinig na Coimisinéirí Ioncaim, nó, sa mhéid go mbaineann sé leis an duine, ríomh nó cinneadh arna dhéanamh acu, de bhun fho-alt (4), féadfaidh sé, trí fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh de 30 lá ó dháta an fhógra tuairime, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar na forais seo a leanas agus, d'ainneoin aon fhorála eile de chuid na nAchtanna, ar na forais seo a leanas amháin, eadhon, gurb amhlaidh, ag féachaint do na himthosca go léir, lena n-áirítear aon fhíoras nó ní nach raibh ar eolas ag na Coimisinéirí Ioncaim nuair a tháinig siad ar a dtuairim nó nuair a rinne siad a ríomh nó a gcinneadh, agus ag féachaint d'fhorálacha an ailt seo—
(a) nach idirbheart seachanta cánach an t-idirbheart a shonraítear nó a thuairiscítear san fhógra tuairime, nó
(b) go bhfuil méid an bhuntáiste cánach, nó méid na coda de, a shonraítear nó a thuairiscítear san fhógra tuairime, arb é an méid é a tharraingeofaí siar ón duine nó a dhiúltófaí dó, mícheart, nó
(c) nach mbeadh na hiarmhairtí cánach a shonraítear nó a thuairiscítear san fhógra tuairime, nó cibé cuid de na hiarmhairtí sin a bheidh sonraithe nó tuairiscithe ag an achomharcóir san fhógra achomhairc, cóir ná réasúnach d'fhonn an buntáiste cánach, nó an chuid de, a shonraítear nó a thuairiscítear san fhógra tuairime a tharraingt siar nó a dhiúltú, nó
(d) nach leor nó nach ceart méid an fhaoisimh ó chánachas dúbailte a bheartaíonn na Coimisinéirí Ioncaim a thabhairt don duine.
(8) Déanfaidh na Coimisinéirí Achomhairc achomharc a rinneadh chucu faoi fho-alt (7) a éisteacht agus a chinneadh ionann is dá mba achomharc é i gcoinne measúnachta cánach ioncaim agus, faoi réir fho-alt (9), beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha uile den Acht Cánach Ioncaim, 1967, a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí:
Ar choinníoll, ar an achomharc a éisteacht nó a athéisteacht—
(a) nach dleathach aon fhorais eile achomhairc a ardú seachas na forais a shonraítear i bhfo-alt (7), agus
(b) má bhíonn dhá achomharc nó níos mó déanta ag dhá dhuine nó níos mó de bhun na tuairime céanna, an ríomha chéanna nó an chinnidh chéanna ar ar tháinig na Coimisinéirí Ioncaim, nó a rinne siad, de bhun fho-alt (4), go bhféadfar, ar na hachomharcóirí dá iarraidh sin, na hachomhairc sin a éisteacht nó a athéisteacht le chéile.
(9) (a) Le linn dóibh achomharc a rinneadh faoi fho-alt (7) a éisteacht, beidh aird ag na Coimisinéirí Achomhairc ar na nithe go léir a bhféadfaidh na Coimisinéirí Ioncaim, nó a bhfuil ceangal orthu, aird a bheith acu orthu faoi fhorálacha an ailt seo agus—
(i) i ndáil le hachomharc arna dhéanamh ar na forais dá dtagraítear i mír (a) d'fho-alt (7), cinnfidh siad an t-achomharc, sa mhéid gur ar na forais sin a dhéantar é,—
(I) más dóigh leo, nó le tromlach díobh, gur idirbheart seachanta cánach an t-idirbheart a shonraítear nó a thuairiscítear san fhógra tuairime, nó aon chuid den idirbheart sin, trína ordú gur bailí don tuairim, nó don tuairim sa mhéid go mbaineann sí leis an gcuid sin, nó
(II) más dóigh leo, nó le tromlach díobh, faoi réir cibé leasú nó breisiú a dhéanamh air sin a mheasfaidh na Coimisinéirí Achomhairc, nó an tromlach sin díobh, is gá agus a shonróidh nó a thuairisceoidh siad, gur idirbheart seachanta cánach an t-idirbheart, nó aon chuid de, a shonraítear nó a thuairiscítear san fhógra tuairime, trína ordú go ndéanfar an t-idirbheart, nó an chuid sin de, a leasú nó a bhreisiú amhlaidh agus, faoi réir an leasaithe nó an bhreisithe, gur bailí don tuairim, nó don tuairim sa mhéid go mbaineann sí leis an gcuid sin, nó
(III) mura dóigh leo, nó le tromlach díobh, amhail mar a shonraítear i gclásal (I) nó (II), trína ordú go bhfuil an tuairim ar neamhní,
nó
(ii) i ndáil le hachomharc arna dhéanamh ar na forais dá dtagraítear i mír (b) d'fho-alt (7), cinnfidh siad an t-achomharc, sa mhéid gur ar na forais sin a dhéantar é, trína ordú go ndéanfar méid an bhuntáiste cánach, nó méid na coda de, a shonraítear nó a thuairiscítear san fhógra tuairime, a mhéadú nó a laghdú de cibé méid a ordóidh siad, nó gur bailí don mhéid sin,
nó
(iii) i ndáil le hachomharc arna dhéanamh ar na forais dá dtagraítear i mír (c) d'fho-alt (7), cinnfidh siad an t-achomharc, sa mhéid gur ar na forais sin a dhéantar é, trína ordú go ndéanfar na hiarmhairtí cánach a shonraítear nó a thuairiscítear san fhógra tuairime a athrú nó a bhreisiú ar cibé caoi a ordóidh siad, nó gur bailí do na hiarmhairtí sin,
nó
(iv) i ndáil le hachomharc arna dhéanamh ar na forais dá dtagraítear i mír (d) d'fho-alt (7), cinnfidh siad an t-achomharc, sa mhéid gur ar na forais sin a dhéantar é, trína ordú go ndéanfar méid an fhaoisimh ó chánachas dúbailte a shonraítear nó a thuairiscítear san fhógra tuairime a mhéadú nó a laghdú de cibé méid a ordóidh siad, nó gur bailí don mhéid sin.
(b) Beidh feidhm, faoi réir aon mhodhnuithe is gá, ag forálacha an fho-ailt seo maidir le hathéisteacht achomhairc ag breitheamh den Chúirt Chuarda agus, a mhéid is gá sin, maidir leis an Ard-Chúirt do chinneadh aon cheist nó ceisteanna dlí a éireoidh de bharr cás a shonrú chun tuairim na hArd-Chúirte a fháil air.
(10) Féadfaidh na Coimisinéirí Ioncaim, tráth ar bith, aon ní a bheidh sonraithe nó tuairiscithe i bhfógra tuairime a leasú, a bhreisiú nó a tharraingt siar trí fhógra (dá ngairtear an “fógra leasúcháin” anseo ina dhiaidh seo san fho-alt seo) i scríbhinn faoin leasú, faoin mbreisiú nó faoin tarraingt siar a thabhairt do gach uile dhuine dá ndéanann sé difear, sa mhéid go ndéantar difear don duine amhlaidh, agus beidh feidhm ag na forálacha roimhe seo den alt seo ar gach caoi ionann is dá mba fhógra tuairime an fógra leasúcháin agus ionann is dá mbeadh aon ní atá sonraithe nó tuairiscithe san fhógra leasúcháin sonraithe nó tuairiscithe i bhfógra tuairime:
Ar choinníoll nach féidir aon leasú, breisiú nó tarraingt siar den sórt sin a dhéanamh d'fhonn aon ní a tháinig chun bheith críochnaitheach agus dochloíte, an tráth ar cinneadh achomharc a rinneadh i ndáil leis an ní sin faoi fho-alt (7), a chur ar ceal nó a athrú.
(11) Más rud é, de bhun fho-ailt (2) agus (4), go dtiocfaidh na Coimisinéirí Ioncaim ar an tuairim gur idirbheart seachanta cánach idirbheart agus, de bhun na tuairime sin, go mbeidh fógraí le tabhairt faoi fho-alt (6) do dhá dhuine nó níos mó, aon oibleagáid a bheidh ar na Coimisinéirí Ioncaim rúndacht a choinneáil nó aon srian eile a bheidh ar na Coimisinéirí Ioncaim maidir le nochtadh faisnéise, ní bheidh feidhm aici nó aige maidir leis na fógraí a thabhairt mar a dúradh ná maidir le haon ghníomhartha a dhéanamh nó aon fheidhmeanna a chomhlíonadh a údaraíonn an t-alt seo dóibh a dhéanamh nó a chomhlíonadh, ná maidir le haon ghníomh a dhéanamh nó aon fheidhmeanna a chomhlíonadh, lena n-áirítear aon ghníomh nó feidhm i ndáil le hachomharc arna dhéanamh faoi fho-alt (7), a bhaineann go díreach nó go neamhdhíreach leis na gníomhartha nó na feidhmeanna a údaraítear amhlaidh.
(12) Féadfaidh na Coimisinéirí Ioncaim aon oifigeach dá gcuid a ainmniú chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh, lena n-áirítear teacht ar thuairim, a údaraíonn an t-alt seo do na Coimisinéirí Ioncaim a dhéanamh nó a chomhlíonadh agus déanfar tagairtí san alt seo do na Coimisinéirí Ioncaim a fhorléiriú, fara aon mhodhnuithe is gá, mar thagairtí a fholaíonn tagairtí d'oifigeach a bheidh ainmnithe amhlaidh.
(13) Beidh feidhm ag an alt seo maidir le haon idirbheart i gcás ina ndéanfar nó ina socrófar an t-idirbheart go léir, nó aon chuid den idirbheart, ar an 25ú lá-d'Eanáir, 1989, nó dá éis, agus maidir le haon idirbheart a bheidh déanta nó socraithe go hiomlán roimh an dáta sin sa mhéid go n-eascraíonn nó, murach an t-alt seo, go n-eascródh, dá bharr—
(a) laghdú, seachaint nó iarchur aon mhuirir cánach nó measúnachta cánach, nó cuid den chéanna, má eascraíonn an muirear nó an mheasúnacht de bhua aon idirbhirt eile a sheolfar go hiomlán ar dháta, nó tar éis dáta, nó
(b) aisíocaíocht nó íocaíocht de mhéid cánach, nó méadú ar mhéid cánach, nó cuid den chéanna, is inaisíoctha nó is iníoctha ar shlí eile le duine i gcás go dtiocfadh an méid sin, nó an méadú sin ar an méid, chun bheith inaisíoctha nó iníoctha amhlaidh i gcéaduair, thairis sin, leis an duine ar dháta,
is dáta nach bhféadfadh bheith níos luaithe ná an 25ú lá sin d'Eanáir, 1989, de réir mar a bheidh.
Leasú ar alt 33 (daoine bainteacha) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
87.—Leasaítear leis seo alt 33 den Acht um Cháin Ghnóchan Caipitiúil, 1975, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(5A) (a) I gcás ina ndiúscróidh duine sócmhainn chuig duine eile in imthosca a fhágann—
(i) go mbeadh feidhm murach an fo-alt seo ag an gcoinníoll a ghabhann le fo-alt (5) chun margadhluach na sócmhainne a chinneadh, agus
(ii) nach bhfuil cáin ghnóchan caipitiúil inmhuirearaithe ar an duine faoi alt 4 maidir le haon ghnóchan a fhabhraíonn as diúscairt na sócmhainne aige,
ansin, maidir le haon diúscairt dá éis sin a dhéanfaidh an duine eile ar an tsócmhainn, measfar, chun críocha an Achta seo, go bhfuair an duine eile sin an tsócmhainn ar mhéid ab ionann agus margadhluach na sócmhainne arna chinneadh ionann is dá mba nár achtaíodh an coinníoll sin a ghabhann le fo-alt (5).
(b) Maidir leis an bhfo-alt seo—
(i) beidh feidhm aige maidir le diúscairtí a dhéanfar an 25ú lá d'Eanáir, 1989, nó dá éis, agus
(ii) beidh éifeacht leis chun cinneadh a dhéanamh maidir le haon asbhaint atá le déanamh as gnóchan inmhuirearaithe a fhabhraíonn, an 25ú lá d'Eanáir, 1989 nó dá éis, i leith caillteanais inlamhála, d'ainneoin gur fhabhraigh an caillteanas nó, murach an t-alt seo, go bhfabhródh an caillteanas, as diúscairt a rinneadh roimh an lá sin.”.
Scéimeanna chun dliteanas cánach faoi Sceideal F a sheachaint.
88.—(1) Is alt é seo chun cur i gcoinne aon scéime nó comhshocraíochta a dhéanfaidh nó a shocróidh dlúthchuideachta, nó ar páirtí inti an dlúthchuideachta, is scéim nó comhshocraíocht arb é an cuspóir, nó ceann de na cuspóirí, atá léi a áirithiú go seachnóidh nó go laghdóidh aon scairshealbhóir sa dlúthchuideachta muirear nó measúnacht cánach ioncaim faoi Sceideal F trí aon mhéid a chomhshó ina fháltas caipitiúil de chuid an scairshealbhóra, ar méid é a bheadh ar fáil thairis sin lena dháileadh ag an dlúthchuideachta ar an scairshealbhóir ar mhodh díbhinne.
(2) Faoi réir fho-alt (6), beidh feidhm ag an alt seo maidir le diúscairt scaireanna i ndlúthchuideachta ag scairshealbhóir más rud é, tar éis na diúscartha nó tar éis aon scéim nó comhshocraíocht a sheoladh ar cuid di an diúscairt, nach mbeidh laghdú suntasach ar leas an scairshealbhóra in aon trádáil nó gnó (dá ngairtear an “gnó sonraithe” anseo feasta san alt seo) a bhí á sheoladh ag an dlúthchuideachta tráth na diúscartha, bíodh nó ná bíodh an gnó sonraithe á sheoladh fós ag an dlúthchuideachta i ndiaidh na diúscartha.
(3) Faoi réir fho-alt (4) agus d'ainneoin fho-alt (1) d'alt 84 d'Acht 1976 nó aon fhorála de chuid na nAchtanna um Cháin Ghnóchan Caipitiúil, déanfar—
(a) méid na bhfáltas, in airgead nó i luach airgid nó iontu araon, a bheidh faighte ag scairshealbhóir as diúscairt scaireanna i ndlúthchuideachta lena mbaineann an t-alt seo, nó
(b) más lú í ná na fáltais sin, an bhreis a bheidh ag na fáltais sin ar aon chomaoin—
(i) is comaoin nua arna fáil ag an dlúthchuideachta as na scaireanna sin a eisiúint, agus
(ii) is comaoin nach mbeidh curtha i gcuntas roimhe sin chun críocha an fho-ailt seo,
a áireamh, chun críocha uile na nAchtanna Cánach, mar dháileadh (de réir bhrí Acht 1976) arna dhéanamh, tráth na diúscartha, ag an dlúthchuideachta ar an scairshealbhóir.
(4) (a) Maidir leis an méid is féidir, tráth ar bith, a áireamh faoi fho-alt (3) mar dháileadh arna dhéanamh ag dlúthchuideachta ar scairshealbhóir i ndáil le haon diúscairt scaireanna sa dlúthchuideachta, ní mó é ná méid an fháltais chaipitiúil, nó comhiomlán mhéideanna na bhfáltas caipitiúil, a bheidh faighte an tráth sin ag an scairshealbhóir—
(i) i leith na diúscartha, nó
(ii) mar gheall ar aon ghníomh a dhéanamh de bhun scéime nó comhshocraíochta ar cuid di an diúscairt:
Ar choinníoll—
(I) má fhaigheann scairshealbhóir fáltas caipitiúil tráth ar bith ar an diúscairt a dhéanamh nó dá éis, go mbeidh de thoradh air sin, maidir leis an tráth sin, go n-áireofar mar dháileadh (arna dhéanamh ag an dlúthchuideachta ar an scairshealbhóir tráth na diúscartha) cibé cion den mhéid a luaitear i bhfo-alt (3) nach mó ná méid an fháltais chaipitiúil, nó comhiomlán mhéideanna na bhfáltas caipitiúil sin, a bheidh faighte ag an scairshealbhóir an tráth sin ar an diúscairt a dhéanamh nó dá éis, agus
(II) más rud é, de bharr fáltas caipitiúil a bheith faighte ag scairshealbhóir, go measfar dáileadh a bheith déanta ag dlúthchuideachta air faoi fho-alt (3), go mbeidh feidhm, chun críocha na cánach a bheidh dlite i leith an dáilte sin, ag aon fhoráil de chuid na nAchtanna Cánach Ioncaim a bhaineann le hús ar cháin neamhíoctha, ionann is dá mba nach raibh an cháin dlite agus iníoctha ach ón lá a bhfuair an scairshealbhóir an fáltas caipitiúil.
(b) Chun críocha an fho-ailt seo, ciallaíonn “fáltas caipitiúil”, de réir mar is cuí sna himthosca, aon mhéid airgid nó luacha airgid, nó díobh araon (seachas scaireanna arna n-eisiúint ag dlúthchuideachta a sheolann an gnó sonraithe) ar méid é—
(i) a fhaigheann scairshealbhóir i leith diúscairt scaireanna nó mar gheall ar aon ghníomh a dhéanamh de bhun scéime nó comhshocraíochta ar cuid di an diúscairt, agus
(ii) nach bhfuíl, ar leith ón alt seo, cáin ioncaim inmhuirearaithe air i lámha an scairshealbhóra.
(5) D'ainneoin fhorálacha alt 88 (1) d'Acht 1976, i gcás ina n-áireofar faoin alt seo dáileadh a bheith faighte ó dhlúthchuideachta ag scairshealbhóir sa dlúthchuideachta sin, ní bheidh an scairshealbhóir i dteideal creidmheas cánach a fháil i leith an dáilte ach amháin a mhéid a bheidh luathcháin chorparáide íoctha ag an dlúthchuideachta i leith an dáilte de réir Chaibidil VII de Chuid I den Acht Airgeadais, 1983:
Ar choinníoll, i gcás go mbeadh méid nó méid breise luathchánach corparáide íoctha ag dlúthchuideachta i leith dáilte mura mbeadh feidhmiú fhorálacha alt 41 den Acht Airgeadais, 1983, sin, go n-áireofar ansin an méid sin nó an méid breise sin luathchánach corparáide a bheith íoctha ag an dlúthchuideachta i leith an dáilte sin chun críocha an fho-ailt seo.
(6) Ní bheidh feidhm ag an alt seo maidir le scairshealbhóir do dhiúscairt scaireanna i ndlúthchuideachta má shuitear chun sástacht an chigire nó, ar achomharc a éisteacht nó a athéisteacht, chun sástacht na gCoimisinéirí Achomhairc, nó an bhreithimh den Chúirt Chuarda, de réir mar a bheidh, go ndearnadh an diúscairt ar chúiseanna tráchtála bona fide agus ní mar chuid de scéim nó comhshocraíocht arbh é an cuspóir, nó ceann de na cuspóirí, a bhí léi cáin a sheachaint.
(7) (a) San alt seo—
ciallaíonn “Acht 1976” an tAcht Cánach Corparáide, 1976;
ciallaíonn “achomharc” achomharc arna dhéanamh de bhun fhorálacha alt 416 den Acht Cánach Ioncaim, 1967;
tá le “dlúthchuideachta” an bhrí chéanna atá leis, de bhíthin ailt 94 agus 95 d'Acht 1976, chun críocha an Achta sin;
forléireofar “margadhluach” de réir alt 49 den Acht um Cháin Ghnóchan Caipitiúil, 1975;
tá le “comaoin nua” an bhrí a shanntar dó le halt 87 d'Acht 1976;
folaíonn “scaireanna” stoc iasachta, bintiúir agus aon leas nó cearta i scaireanna, i stoc iasachta nó i mbintiúir nó tharstu, nó aon rogha i ndáil leo, agus is dá réir sin a fhorléireofar tagairtí do “scairshealbhóir”.
(b) (i) Chun críocha an ailt seo, beidh diúscairt scaireanna ag scairshealbhóir ann má dhiúscraíonn an scairshealbhóir scaireanna nó má mheastar, faoi fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil, scaireanna a bheith diúscartha aige, agus folóidh tagairtí do dhiúscairt scaireanna tagairtí do scaireanna a pháirtdiúscairt de réir bhrí na nAchtanna sin.
(ii) Más rud é, faoi aon chomhshocraíocht idir dlúthchuideachta (dá ngairtear “an chuideachta chéadluaite” anseo feasta san fhomhír seo) agus a scairshealbhóirí nó cuid dá scairshealbhóirí (ar comhshocraíocht ar bith í atá ar aon dul le comhshocraíocht arna déanamh chun críocha scéime athchóiriúcháin nó cónasctha, nó i ndáil le scéim den sórt sin), go n-eiseoidh dlúthchuideachta eile scaireanna chuig na scairshealbhóirí sin i leith a gcuid sealbhán scaireanna sa chuideachta chéadluaite, nó i gcomhréir (nó, a mhéid is féidir é, i gcomhréir) leis na sealbháin sin, ach go gcoinneoidh na scairshealbhóirí na scaireanna sa chuideachta chéadluaite, nó go gcealófar na scaireanna sin, ansin, chun críocha an ailt seo, áireofar diúscairt, nó páirtdiúscairt, de réir mar a bheidh, a bheith á déanamh ag na scairshealbhóirí sin ar na scaireanna sa chuideachta chéadluaite mar mhalairt ar na scaireanna sin atá á sealbhú acu de thoradh na comhshocraíochta sin.
(c) Chun críocha an ailt seo, níl laghdú suntasach ar leas scairshealbhóra i dtrádáil nó i ngnó tar éis scaireanna a dhiúscairt nó tar éis scéim nó comhshocraíocht, ar cuid di an diúscairt, a sheoladh más rud é, ach ar an gcoinníoll amháin, tráth ar bith tar éis na diúscartha, nach mbeidh an céatadán—
(i) de ghnáth-scairchaipiteal na dlúthchuideachta a sheolann an trádáil nó an gnó an tráth sin atá faoi úinéireacht thairbhiúil ag an scairshealbhóir an tráth sin, nó
(ii) d'aon bhrabúis, a bheidh ar fáil lena ndáileadh ar shealbhóirí cothromais, de chuid na dlúthchuideachta a sheolann an trádáil nó an gnó an tráth sin a mbeidh teideal tairbhiúil ag an scairshealbhóir chuige an tráth sin, nó
(iii) d'aon sócmhainní, a bheidh ar fáil lena ndáileadh ar shealbhóirí cothromais tráth foirceanta, de chuid na dlúthchuideachta a sheolann an trádáil nó an gnó an tráth sin a mbeadh teideal tairbhiúil ag an scairshealbhóir chuige an tráth sin ar an dlúthchuideachta d'fhoirceannadh,
níos lú, go suntasach, ná an céatadán den ghnáth-scairchaipiteal sin, de na brabúis sin nó de na sócmhainní sin, de réir mar a bheidh, de chuid na dlúthchuideachta a sheol an trádáil nó an gnó tráth ar bith roimh an diúscairt—
(I) a bhí faoi úinéireacht thairbhiúil ag an scairshealbhóir, nó
(II) a raibh teideal tairbhiúil ag an scairshealbhóir chuige,
an tráth sin roimh an diúscairt, agus beidh feidhm, fara aon mhodhnuithe is gá, ag ailt 109 go 111 agus alt 114 d'Acht 1976, ach sin gan féachaint d'alt 107 (7) d'Acht 1976 sa mhéid go mbaineann sé leis na hailt sin, maidir le cinneadh a dhéanamh, chun críocha na míre seo, ar an gcéatadán de scairchaipiteal, nó de mhéid eile, a bheidh faoi úinéireacht thairbhiúil ag scairshealbhóir nó a mbeidh teideal tairbhiúil aige chuige, amhail mar atá feidhm acu maidir le cinneadh a dhéanamh chun críocha Chuid XI d'Acht 1976 ar an gcéatadán d'aon mhéid den sórt sin a bheidh faoi úinéireacht amhlaidh ag cuideachta nó a mbeidh teideal amhlaidh ag cuideachta chuige.
(d) Chun críocha an ailt seo is é luach aon mhéid a gheofar i luach airgid margadhluach an luacha airgid an tráth a gheofar é.
(8) Beidh feidhm ag an alt seo maidir le haon diúscairt scaireanna a dhéanfar an 25ú lá d'Eanáir, 1989, nó dá éis.
Íocaíochtaí bliantúla ar chomaoin neamhinchánach.
89.—(1) Leasaítear leis seo alt 433 den Acht Cánach Ioncaim, 1967, maidir le haon ús bliantúil airgid, blianacht, nó íocaíocht bhliantúil eile a íocfar an 9ú lá de Bhealtaine, 1989, nó dá éis, trí na focail “ní dhéanfar aon mheasúnacht ar an duine a bheidh i dteideal an leasa, an blianachta, nó na híocaíochta bliantúla sin, ach” i bhfo-alt (1) a scriosadh, agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(1) I gcás inarb iníoctha, go hiomlán, as brabúis nó gnóchain a cuireadh faoi mhuirear cánach aon ús bliantúil airgid, blianacht nó aon íocaíocht bhliantúil eile (cibé acu is iníoctha é sa Stát nó lasmuigh de, mar mhuirear ar aon mhaoin de chuid an duine a bheidh ag íoc an chéanna de bhua aon ghníomhais nó uachta nó eile, nó mar fhorcoimeád as, nó mar fhiach nó oibleagáid phearsanta de bhua aon chonartha, nó cibé acu is iníoctha é go leathbhliantúil nó i gceann aon tréimhsí níos giorra nó níos faide), déanfar iomlán na mbrabús nó na ngnóchan sin a mheasúnú agus a mhuirearú i leith cánach ar an duine a bheidh faoi dhliteanas an úis, na blianachta nó na híocaíochta bliantúla, gan an céanna a idirdhealú, agus an duine a bheidh faoi dhliteanas an íocaíocht sin a dhéanamh, cibé acu as na brabúis nó na gnóchain a muirearaíodh i leith cánach nó as aon íocaíocht bhliantúil a bheidh faoi dhliteanas asbhainte, nó a ndearnadh asbhaint aisti beidh sé i dteideal, ar an íocaíocht sin a dhéanamh, suim a asbhaint agus a choinneáil aisti in ionannas mhéid na cánach air de réir an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a bhí an íocaíocht sin ag faibhriú chun bheith dlite. Déanfaidh an duine ar leis a dhéanfar an íocaíocht sin cibé asbhaint a lamháil ar iarmhar an chéanna a fháil, agus beidh an duine a dhéanfaidh an asbhaint sin saortha agus urscaoilte ó cibé méid airgid dá n-ionannaíonn an asbhaint, ionann agus dá mbeadh an tsuim sin íoctha iarbhír. |
(2) (a) Maidir le haon íocaíocht lena mbaineann an fo-alt seo—
(i) déanfar í gan cáin ioncaim a bhaint aisti,
(ii) ní lamhálfar mar asbhaint í le linn ioncam nó ioncam iomlán an duine a dhéanann í a bheith á ríomh, agus
(iii) ní muirear ar ioncam a bheidh inti chun críocha cánach corparáide.
(b) Baineann an fo-alt seo le haon íocaíocht a dhéanfar an 9ú lá de Bhealtaine, 1989, nó dá éis, arb é atá inti—
(i) blianacht nó íocaíocht bhliantúil eile ar a muirearaítear cáin faoi Chás III de Sceideal D, seachas—
(I) ús,
(II) blianacht arna deonú i ngnáthchúrsa gnó deonaithe blianachtaí, nó
(III) íocaíocht arna déanamh le pearsa aonair faoi dhliteanas a tabhaíodh i gcomaoin é do ghéilleadh, do shannadh nó d'urscaoileadh leasa i maoin shocraithe do dhuine, nó i bhfabhar duine, a bhfuil leas iardain aige,
agus
(ii) íocaíocht arna déanamh faoi dhliteanas a tabhaíodh ar chomaoin in airgead nó i luach airgid, i gcás nach gceanglaítear an chomaoin sin go léir nó aon chuid di a chur i gcuntas le linn ioncam an duine a dhéanann an íocaíocht a bheith á ríomh chun críocha cánach ioncaim nó cánach corparáide.
Comhshocraíochtaí a laghdaíonn luach scaireanna cuideachta.
90.—(1) San alt seo—
folaíonn “comhshocraíocht”—
(a) aon ghníomh nó neamhghníomh ag duine nó ag iontaobhaithe diúscartha;
(b) aon ghníomh nó neamhghníomh ag aon duine a bhfuil leas aige i scaireanna i gcuideachta;
(c) rith rúin ag aon chuideachta; nó
(d) aon chumasc gníomhartha, neamhghníomhartha nó rún dá dtagraítear i míreanna (a), (b) agus (c);
ciallaíonn “cuideachta” cuideachta phríobháideach de réir na brí a shanntar le halt 16 (2) den Phríomh-Act;
tá le “cuideachta faoi rialú deontaí nó comharba” an bhrí chéanna a shanntar do “cuideachta faoi rialú an deontaí nó an chomharba” le halt 16 den Phríomh-Act;
folaíonn “teagmhas”—
(a) bás; agus
(b) tréimhse shonraithe a bheith caite;
ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976;
ciallaíonn “scaireanna gaolmhara” na scaireanna i gcuideachta a ndéantar a margadhluach a mhéadú de bharr aon chomhshocraíochta: tá le “iontaobhas gaolmhar” an bhrí a shanntar dó le fo-ailt (2) agus (4);
ciallaíonn “méid sonraithe” méid is ionann agus an difríocht eatarthu seo a leanas, eadhon—
(a) margadhluach na scaireanna i gcuideachta díreach roimh chomhshocraíocht a dhéanamh, arna fhionnadh faoi fhorálacha alt 16 nó 17 den Phríomh-Acht ionann is dá mba scair i gcuideachta faoi rialú deontaí nó comharba gach scair acu; agus
(b) margadhluach na scaireanna sin, nó maoine in ionannas do na scaireanna sin, díreach tar éis an chomhshocraíocht a dhéanamh, arna fhionnadh faoi fhorálacha alt 15 den Phríomh-Acht,
agus measfar an méid sonraithe sin a bheith suite san áit ina bhfuil an chuideachta corpraithe.
(2) Más rud é—
(a) go bhfuil leas iomlán seilbhe ag duine i scaireanna i gcuideachta; agus
(b) go mbeidh de thoradh ar aon chomhshocraíocht gur lú margadhluach na scaireanna sin, nó maoine in ionannas do na scaireanna sin, díreach tar éis an chomhshocraíocht sin a dhéanamh, ná an margadhluach a bheadh leo mura mbeadh an chomhshocraíocht sin,
ansin, beidh cáin iníoctha ar gach caoi ionann is dá mba é a bhí i méid sonraithe a bhaineann leis an gcomhshocraíocht sin, tairbhe arna glacadh, díreach tar éis an chomhshocraíocht sin a dhéanamh, ón duine sin, mar dhiúscróir—
(i) ag úinéirí tairbhiúla na scaireanna gaolmhara sa chuideachta sin; agus
(ii) sa mhéid go mbeidh na scaireanna gaolmhara sa chuideachta sin á sealbhú ar iontaobhas (dá ngairtear an “iontaobhas gaolmhar” san alt seo) agus nach bhfuil aon úinéirí tairbhiúla infhionnta acu, ag an diúscróir i ndáil leis an iontaobhas gaolmhar sin ionann is dá mba é an diúscróir sin úinéir tairbhiúil iomlán na scaireanna gaolmhara sin díreach tar éis an chomhshocraíocht sin a dhéanamh,
sa chomhréir chéanna ina ndéanfar margadhluach na scaireanna gaol mhara atá, nó a mheastar a bheith, ar úinéireacht thairbhiúil acu, a mhéadú de bharr na comhshocraíochta sin.
(3) Más rud é—
(a) go mbeidh leas i maoin teoranta, de bharr na diúscartha a bhunaíonn é, le scor ar teagmhas tarlú;
(b) díreach roimh chomhshocraíocht a dhéanamh lena mbaineann mír (c), go mbeidh scaireanna i gcuideachta ar áireamh sa mhaoin; agus
(c) go mbeidh de thoradh ar an gcomhshocraíocht gur lú margadhluach na scaireanna sin, nó maoine in ionannas do na scaireanna sin, díreach tar éis an chomhshocraíocht sin a dhéanamh, ná an margadhluach a bheadh leo mura mbeadh an chomhshocraíocht sin,
ansin, beidh cáin iníoctha faoin diúscairt sin ar gach caoi—
(i) i gcás inar leas seilbhe an leas i maoin, ionann is dá mbeadh méid sonraithe a bhaineann leis an gcomhshocraíocht sin ar áireamh sa mhaoin sin;
(ii) i gcás nach leas seilbhe an leas i maoin, ionann is dá mba leas seilbhe é agus ionann is dá mbeadh méid sonraithe a bhaineann leis an gcomhshocraíocht sin ar áireamh sa mhaoin sin; agus
(iii) ionann is dá mbeadh an teagmhas, a raibh an leas teoranta faoin diúscairt le scor ar é do tharlú, tar éis tarlú, go feadh an méid shonraithe, díreach roimh an gcomhshocraíocht sin a dhéanamh.
(4) Más rud é—
(a) díreach roimh chomhshocraíocht lena mbaineann mír (b) a dhéanamh, go mbeidh scaireanna i gcuideachta faoi réir iontaobhais lánroghnaigh faoi réim nó de dhroim aon diúscartha; agus
(b) go mbeidh de thoradh ar an gcomhshocraíocht go leanfaidh na scaireanna sin, nó maoin in ionannas do na scaireanna sin, de bheith faoi réir an iontaobhais lánroghnaigh sin ach gur lú margadhluach na scaireanna sin, nó maoine in ionannas do na scaireanna sin, díreach tar éis an chomhshocraíocht a dhéanamh, ná an margadhluach a bheadh leo mura mbeadh an chomhshocraíocht sin,
ansin, beidh cáin iníoctha faoin diúscairt sin ar gach caoi ionann is dá mba é a bhí i méid sonraithe a bhaineann leis an gcomhshocraíocht sin, tairbhe arna glacadh, díreach tar éis an chomhshocraíocht sin a dhéanamh—
(i) ag úinéirí tairbhiúla na scaireanna gaolmhara sa chuideachta sin; agus
(ii) sa mhéid go mbeidh na scaireanna gaolmhara sa chuideachta sin á sealbhú ar iontaobhas (dá ngairtear an “iontaobhas gaolmhar” san alt seo) agus nach bhfuil aon úinéirí tairbhiúla infhionnta acu, ag an diúscróir i ndáil leis an iontaobhas gaolmhar sin ionann is dá mba é an diúscróir sin úinéir tairbhiúil iomlán na scaireanna gaolmhara sin díreach tar éis an chomhshocraíocht sin a dhéanamh,
sa chomhréir chéanna ina ndéanfar margadhluach na scaireanna gaolmhara atá, nó a mheastar a bheith, ar úinéireacht thairbhiúil acu, a mhéadú de bharr na comhshocraíochta sin.
(5) Ní dochar forálacha fho-ailt (2), (3) agus (4) d'aon mhuirear cánach maidir le haon bhronntanas nó oidhreacht a ghlacfar faoi aon diúscairt arna déanamh an tráth a dhéanfar comhshocraíocht dá dtagraítear sna fo-ailt sin, nó aon tráth dá éis, is bronntanas nó oidhreacht arb é atá ann nó inti scaireanna i gcuideachta nó maoin in ionannas do scaireanna den sórt sin.
(6) Más rud é, maidir le scaireanna i gcuideachta atá á sealbhú ar iontaobhas faoi dhiúscairt arna déanamh ag aon diúscróir, gur scaireanna gaolmhara iad de bharr aon chomhshocraíochta dá dtagraítear san alt seo, ansin aon bhronntanas nó oidhreacht a ghlacfar faoin diúscairt an tráth a dhéanfar an chomhshocraíocht nó aon tráth dá éis, arb é atá ann nó inti na scaireanna gaolmhara sin nó maoin in ionannas do na scaireanna gaolmhara sin, measfar gur ón diúscróir sin a ghlactar é nó í.
(7) I ndáil leis an gcáin a bheidh dlite agus iníoctha maidir le haon bhronntanas nó oidhreacht a ghlacfar faoi fhorálacha mhír (ii) d'fho-alt (2) nó mhír (ii) d'fho-alt (4), agus d'ainneoin fhorálacha an Phríomh-Achta—
(a) ní duine a bheidh cuntasach go príomha in íoc na cánach sin an diúscróir i ndáil leis an iontaobhas gaolmhar; agus
(b) aon duine is iontaobhaí, de thuras na huaire, ar an iontaobhas gaolmhar lena mbaineann, amhail ar dháta an bhronntanais nó ar dháta na hoidhreachta nó ar aon dáta dá éis sin, beidh sé cuntasach go príomha amhlaidh.
(8) Aon duine atá cuntasach in íoc cánach maidir le haon mhéid sonraithe, nó chuid de mhéid sonraithe, arna ghlacadh mar bhronntanas nó oidhreacht faoin alt seo, beidh an chumhacht aige, chun an cháin a íoc nó chun méid na cánach a chruinniú nuair a bheidh sí íoctha, agus bíodh nó ná bíodh na scaireanna gaolmhara dílsithe dó, méid na cánach sin, mar aon le haon ús agus caiteachais a bheidh íoctha nó tabhaithe go cuí aige ina leith, a chruinniú trí na scaireanna gaolmhara sa chuideachta iomchuí a dhíol nó a mhorgáistiú nó trí mhuirear infhoirceanta ar na scaireanna sin.
(9) Beidh an cháin a bheidh dlite agus iníoctha, maidir le bronntanas inchánach nó oidhreacht inchánach a ghlacfar faoin alt seo, ina muirear, agus fanfaidh sí ina muirear, ar na scaireanna gaolmhara sa chuideachta iomchuí.
(10) I gcás scaireanna gaolmhara a bheith faoi réir iontaobhais lánroghnaigh díreach tar éis comhshocraíocht a dhéanamh de réir fhorálacha an ailt seo, beidh an méid dá ndéanfar margadhluach na scaireanna sin a mhéadú de bharr na comhshocraíochta sin ina mhaoin chun críocha muirir chánach a éireoidh de bharr fhorálacha alt 106 den Acht Airgeadais, 1984.
(11) Ní bheidh feidhm ag an alt seo ach amháin maidir le bronntanas nó oidhreacht a ghlacfar de thoradh comhshocraíochta a dhéanfar an 25ú lá d'Eanáir, 1989, nó dá éis.
CUID VII
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
91.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1988” alt 67 den Acht Airgeadais, 1988;
ciallaíonn “an naoú blianacht bhreise is tríocha” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4);
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1989, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1988 ach “£44,924,133” a chur in ionad “£44,807,298”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1988 ach “£34,009,980” a chur in ionad “£34,439,900”.
(4) Déanfar suim £48,206,431 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sa tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1989.
(5) Déanfar an naoú blianacht bhreise is tríocha a íoc isteach sa chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den naoú blianacht bhreise is tríocha, nach mó ná £37,052,550 in aon bhliain airgeadais, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an naoú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Lamháltais cánach do thiománaithe míchumasaithe, etc.
92.—(1) D'ainneoin aon ní dá mhalairt in aon achtachán, féadfaidh an tAire Airgeadais, tar éis dul i gcomhairle leis an Aire Sláinte agus leis an Aire Comhshaoil, rialacháin a dhéanamh ina ndéanfar socrú—
(a) maidir leis an dleacht máil agus an cháin bhreisluacha a aisíoc, agus an cháin bhóthair a loghadh, i gcás mótarfheithicle arna húsáid, agus
(b) maidir leis an dleacht máil a aisíoc i ndáil le hola hidreacarbóin arna húsáid, lena dó in innill feithiclí a bheidh sonraithe sna rialacháin,
ag duine atá míchumasaithe go trom agus go buan—
(i) mar thiománaí, i gcás gur míthreoir de chineál í a fhágann nach bhféadfadh an duine áirithe aon fheithicil a thiomáint mura mbeadh sí déanta nó oiriúnaithe go speisialta chun an mhíthreoir sin a chur san áireamh, nó
(ii) mar phaisinéir, i gcás an fheithicil a bheith déanta nó oiriúnaithe go speisialta chun míthreoir an phaisinéara a chur san áireamh, agus, i gcás an fheithicil a bheith oiriúnaithe, nach lú costas an oiriúnaithe sin ná 30 faoin gcéad de luach na feithicle gan cáin agus dleacht máil a áireamh, nó cibé céatadán is lú ná sin i leith cásanna áirithe a bheidh sonraithe le rialacháin i ndáil le haisíoc aon chánach a bhaineann le costais oiriúnaithe agus leo sin amháin.
(2) Socrófar i rialacháin faoin alt seo—
(a) na critéir chun bheith cáilithe chun an loghadh cánacha a shonraítear i bhfo-alt (1) a fháil, lena n-áirítear cibé critéir bhreise liachta i ndáil le míchumais a mheasfar is gá,
(b) faoi réir fho-alt (3) (b), na nósanna imeachta a úsáidfear i ndáil le bundeimhniúchán liachta duine mhíchumasaithe agus le hachomhairc i gcoinne deimhniúcháin den sórt sin,
(c) na nósanna imeachta i ndáil le deimhniúchán feithiclí lena mbaineann na rialacháin,
(d) an méid cánach breisluacha agus dleachta máil is inaisíoctha i leith feithicle lena mbaineann na rialacháin,
(e) an inneallmhéid nó na hinneallmhéideanna uasta lena mbaineann na rialacháin,
(f) na teorainneacha atá le minicíocht athnuachana feithicle chun aisíoc cánach nó dleachta máil a fháil, agus
(g) i gcás an tiománaí lena mbaineann, fianaise gur dá úsáid phearsanta féin an fheithicil agus fianaise maidir lena chumas tiomána,
agus féadfar socrú a dhéanamh sna rialacháin maidir le cibé nithe eile is dóigh leis an Aire Airgeadais is gá nó is fóirsteanach chun éifeacht a thabhairt don alt seo.
(3) (a) Ar theacht i ngníomh den chéad uair do rialacháin faoin alt seo, scoirfidh alt 43 (1) den Acht Airgeadais, 1968, d'éifeacht a bheith leis.
(b) Aon duine a bhí, ar dháta rite an Achta seo, ina úinéir cláraithe ar mhótarfheithicil, is mótarfheithicil a raibh an duine sin i dteideal aisíoc cánach nó dleachta máil a fháil ina leith, agus a raibh sé tar éis í a fháil ina leith, faoi threoir alt 43 (1) den Acht Airgeadais, 1968, measfar gur duine é a bhfuil bundeimhniú liachta aige a thugann teideal dó, faoi réir na ceanglais neamhliachta atá leagtha amach sna rialacháin a bheith comhlíonta, aisíoc cánach nó dleachta máil dá samhail a fháil faoi threoir an ailt seo.
(4) Aon rialacháin a dhéanfar faoin alt seo leagfar iad faoi bhráid Dháil Éireann a luaithe is féidir tar éis a ndéanta agus má dhéanann Dáil Éireann, laistigh den 21 lá a shuífidh Dáil Éireann tar éis na rialacháin a leagan faoina bráid, rún a rith ag neamhniú na rialachán, beidh na rialacháin ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoi na rialacháin.
(5) San alt seo—
ciallaíonn “lia-chleachtóir” lia-chleachtóir a bheidh cláraithe faoi Acht na Lia-Chleachtóirí, 1978;
ciallaíonn “bundeimhniúchán liachta” deimhniúchán liachta ag liachleachtóir is sealbhóir poist i mbord sláinte, arb é an post é ar a dtugtar de ghnáth Stiúrthóir Aireachais Phobail agus Dochtúir Oifigiúil Sláinte, sa cheantar ina bhfuil gnáthchónaí ar an duine lena mbaineann an deimhniúchán, agus forléireofar “bundeimhniú liachta” dá réir sin.
Cúlchiste na gCairteacha Coigiltis a fhoirceannadh.
93.—Féadfaidh an tAire, le hordú, dáta a ainmniú ar a bhfoirceannfar Cúlchiste na gCairteacha Coigiltis agus ar an dáta sin—
(a) scoirfidh an Ciste sin de bheith ar marthain,
(b) déanfar na hiarmhéideanna a bheidh chun creidmheasa Chúlchuntas Colna agus Chúl-chuntas Úis an Chiste sin a íoc isteach sa Chuntas Fuascailte Seirbhísí Caipitiúla agus cuirfear chun feidhme iad chun an phríomhshuim agus an t-ús ar an bhfiach poiblí a íoc, agus
(c) scoirfidh alt 34 den Acht Airgid, 1929, agus alt 17 den Acht Airgeadais, 1943, d'éifeacht a bheith leo.
Muirearú caiteachas a tabhaíodh i ndáil le bainisteoireacht duaisbhannaí.
94.—(1) (a) Leasaítear leis seo alt 22 den Acht Airgeadais (Forála Ilghnéitheacha), 1956—
(i) i bhfo-alt (2), trí “agus lena mbainisteoireacht” a chur isteach i ndiaidh “lena n-eisiúint”, agus
(ii) trí fho-alt (4) a scriosadh,
agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(b) Leasaítear leis seo alt 65 den Acht Airgeadais, 1958, trí fho-alt (1) a scriosadh.
(2) Tiocfaidh fo-alt (1) i ngníomh an 1ú lá d'Eanáir, 1990.
AN TÁBLA |
(2) Muirearófar ar an bPríomh-Chiste nó a thoradh fáis príomhshuim duaisbhannaí, na duaiseanna ina leith agus an caiteachas faoina raghfar i ndáil lena n-eisiúint agus lena mbainisteoireacht. |
Urrúis de chuid Radio Telefís Éireann agus Chorparáid an Chairde Tionscail c.p.t.
95.—(1) Leasaítear leis seo Cuid XXXII den Acht Cánach Ioncaim, 1967—
(a) tríd an alt seo a leanas a chur isteach i ndiaidh alt 467A:
“467B.—(1) Aon bhintiúir, stoc bintiúir, bannaí, nótaí, deimhnithe muirir nó foirmeacha eile urrúis arna n-eisiúint tar éis dháta rite an Achta Airgeadais, 1989, ag cuideachta lena mbaineann an t-alt seo, measfar gur urrúis iad a eisíodh faoi údarás an Aire Airgeadais de réir bhrí alt 466 agus beidh feidhm ag an alt sin dá réir sin.
(2) D'ainneoin aon ní san Acht seo, le linn méid brabús nó gnóchan cuideachta lena mbaineann an t-alt seo a bheith á ríomh chun críocha measúnachta faoi Sceideal D, in aghaidh aon tréimhse dá mbeidh cuntais déanta amach, lamhálfar mar asbhaint méid an úis ar bhintiúir, ar stoc bintiúir, ar bhannaí, ar nótaí, ar dheimhnithe muirir nó ar fhoirmeacha eile urrúis a bheidh, ar ordú ón Aire Airgeadais faoi alt 466 arna chur chun feidhme leis an alt seo, íoctha ag an gcuideachta gan cáin a asbhaint in aghaidh na tréimhse sin.
(3) Is iad na cuideachtaí lena mbaineann an t-alt seo Radio Telefís Éireann agus Corparáid an Chairde Tionscail c. p. t.”,
agus
(b) trí “467B,” a chur isteach i ndiaidh “467A,” (a cuireadh isteach leis an Acht Airgeadais, 1988) in alt 474 (1), agus tá an t-alt sin 474 (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(1) Baineann an t-alt seo le haon stoc nó urrús eile ar arb iníoctha ús gan cáin ioncaim a asbhaint de bhua ordaithe ón Aire Airgeadais de bhun alt 467, 467A, 467B, 471, 472 nó 473 nó alt 59 den Acht Airgeadais, 1970, nó alt 92 den Acht Airgeadais, 1973. |
(2) Leasaítear leis seo alt 19 (d) den Acht um Cháin Ghnóchan Caipitiúil, 1975, amhail ar agus ó dháta rite an Achta seo, trí “Radio Telefís Éireann, Corparáid an Chairde Tionscail c.p.t.,” a chur isteach i ndiaidh “Bord Soláthair an Leictreachais,”, agus tá an t-alt sin 19 (d), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(d) bintiúir, stoc bintiúir, deimhnithe muirir nó foirmeacha eile urrúis a d'eisigh Bord Soláthair an Leictreachais, Radio Telefís Éireann, Corparáid an Chairde Tionscail c.p.t., Bord Telecom Éireann, Infheistíochtaí Teileachumarsáide na hÉireann c.p.t., Córas Iompair Éireann, Corparáid an Chairde Talmhaíochta, Teoranta, Bord na Móna, Aerlínte Éireann, Teoranta, Aer Lingus, Teoranta nó Aer Rianta, Teoranta. |
Comhshocraíochtaí airgeadais i ndáil le Bord Telecom Éireann.
96.—Na híocaíochtaí (is íocaíochtaí de bhua comhaontú arna dhéanamh faoi fho-alt (1) d'alt 100 den Acht Seirbhísí Poist agus Teileachumarsáide, 1983, agus faoi fho-alt (1) d'alt 68 den Acht Airgeadais, 1985) a rinne Bord Telecom Éireann leis an Aire Airgeadais ar mhodh réamhíocaíochtaí airgid ab iníoctha faoin alt sin 100, agus ar shuim £208,127,767 a bhí iontu, measfar gur íocaíochtaí faoin alt sin iad.
Ciste Bhanc Taisce an Phoist.
97.—Leasaítear leis seo alt 17 den Customs, Inland Revenue, and Savings Banks Act, 1877, tríd an mír seo a leanas a chur in ionad na míre a bhfuil an uimhir (1.) léi:
“(1.) An account in the form of a balance sheet as at the thirty-first day of December, showing assets, liabilities and the accumulated reserve of the Post Office Savings Bank Fund, with notes thereto which shall include (where appropriate) particulars of interest accrued in respect of the securities standing to the credit of that Fund and of the interest paid and credited to depositors in pursuance of any enactment relating to the Post Office Savings Bank, and a note further thereto of the expenses incurred in the execution of those enactments.”.
Urrúis de chuid Chomhphobal Eacnamaíochta na hEorpa.
98.—(1) Leasaítear leis seo fo-alt (1) d'alt 92 den Acht Airgeadais, 1973, trí “ag Comhphobal Eacnamaíochta na hEorpa,” a chur isteach i ndiaidh “sa Stát”, agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Leasaítear leis seo mír (a) d'alt 66 den Acht Airgeadais, 1984, trí “ag Comhphobal Eacnamaíochta na hEorpa,” a chur isteach i ndiaidh “an Aire Airgeadais,”, agus tá an mhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Baineann an t-alt seo le haon stoc nó le haon chineál eile urrúis arna eisiúint sa Stát ag Comhphobal Eacnamaíochta na hEorpa, ag an gComhphobal Eorpach do Ghual agus Cruach, ag an gComhphobal Eorpach do Fhuinneamh Adamhach nó ag an mBanc Eorpach Infheistíochta. (a) sa Stát, le ceadú an Aire Airgeadais, ag Comhphobal Eacnamaíochta na hEorpa, ag an gComhphobal Eorpach do Ghual agus Cruach, ag an gComhphobal Eorpach do Fhuinneamh Adamhach nó ag an mBanc Eorpach Infheistíochta mar atá feidhm leis i ndáil leis na cineálacha urrúis a shonraítear i mír (a) den alt sin, agus |
Cúram agus bainisteoireacht cánacha agus dleachtanna.
99.—Déantar leis seo na cánacha agus na dleachtanna go léir (cé is moite den dleacht máil ar cheadúnais tiomána) a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainisteoireacht na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
100.—(1) Féadfar an tAcht Airgeadais, 1989, a ghairm den Acht seo.
(2) Déanfar Codanna I agus VII (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid II (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin.
(4) Déanfar Cuid III a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1988, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1989, a ghairm díobh le chéile.
(5) Déanfar Cuid IV agus (a mhéid a bhaineann le dleachtanna stampa) Cuid VII a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Déanfar Cuid V agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) Cuid VII a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Déanfar Cuid VI (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1989, agus (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983.
(8) Ach amháin mar a fhoráiltear a mhalairt go sainráite inti, measfar gur tháinig Cuid I i bhfeidhm, agus glacfaidh sí éifeacht, amhail ar an agus ón 6ú lá d'Aibreán, 1989.
(9) Measfar gur tháinig Cuid III, seachas ailt 54, 55, 56 (a) agus 58 go 63, i bhfeidhm, agus glacfaidh sí éifeacht, amhail ar an agus ón 1ú lá de Mhárta, 1989, glacfaidh míreanna (a) agus (d) d'alt 61 agus alt 63 (a) éifeacht amhail ar an agus ón 1ú lá d'Iúil, 1989, agus glacfaidh míreanna (b) agus (c) d'alt 61 agus ailt 62 agus 63 (b) éifeacht amhail ar an agus ón 1ú lá de Shamhain, 1989.
(10) Tiocfaidh Caibidil II de Chuid V i bhfeidhm agus glacfaidh sí éifeacht amhail ar an agus ón 1ú lá de Mheán Fómhair, 1989.
(11) Aon tagairt san Acht seo d'aon achtachán eile forléireofar í, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, mar thagairt don achtachán sin arna leasú le haon achtachán eile, nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(12) San Acht seo, aon tagairt do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(13) San Acht seo, aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
AN CHÉAD SCEIDEAL
Cuntas a Thabhairt ar Cháin, agus Íoc Cánach, a Asbhaintear ó Íocaíochtaí Iomchuí agus ó Ioncam Iomchuí Neamhdháilte
Tráth agus modh íoca
1. (1) D'ainneoin aon fhorála eile de chuid na nAchtanna, beidh éifeacht leis an mír seo chun rialáil a dhéanamh ar an tráth agus ar an modh a dtabharfar cuntas ar cháin, agus a n-íocfar cáin, a asbhainfear de réir fhorálacha alt 18 (5).
(2) Le héifeacht ón 5ú lá d'Aibreán, 1990, ní mór do ghnóthas comhinfheistíochta, nach gnóthas comhinfheistíochta sonraithe, tuairisceán a thabhairt don Ard-Bhailitheoir, laistigh de 15 lá ón 5ú lá d'Aibreán gach bliain, maidir leis na méideanna go léir ar ceanglaíodh air, de bharr alt 18 (5), cáin a asbhaint uathu sa bhliain dar chríoch an dáta sin agus maidir le méid na cánach cuí a ceanglaíodh air a asbhaint ó na méideanna sin.
(3) An cháin chuí a cheanglaítear a bheith ar áireamh i dtuairisceán, beidh sí dlite agus iníoctha an tráth faoina mbeidh an tuairisceán le tabhairt agus íocfaidh an gnóthas comhinfheistíochta leis an Ard-Bhailitheoir í, agus beidh an cháin chuí a bheidh dlite amhlaidh iníoctha ag an ngnóthas comhinfheistíochta gan measúnacht a bheith déanta; ach féadfar an cháin chuí a bheidh tagtha chun bheith dlite mar a dúradh a mheasúnú ar an ngnóthas comhinfheistíochta (bíodh nó ná bíodh sí íoctha tráth na measúnachta a dhéanamh) mura mbeidh an cháin sin, nó aon chuid den cháin sin, íoctha ar nó roimh an dáta dlite.
(4) Más dealraitheach don chigire go bhfuil méid cánach cuí ba chóir a áireamh, agus nár áiríodh, i dtuairisceán, nó má bhíonn an cigire míshásta faoi aon tuairisceán, féadfaidh sé measúnacht a dhéanamh ar an ngnóthas comhinfheistíochta go feadh a bhreithiúnais; agus aon mhéid cánach cuí a bheidh dlite faoi mheasúnacht a rinneadh de bhua na fomhíre seo, déileálfar leis chun críocha úis ar cháin neamhíoctha mar cháin ab iníoctha an tráth arbh iníoctha í dá mba gur tugadh tuairisceán ceart.
(5) I gcás ina mbeidh aon ítim curtha isteach go mícheart i dtuairisceán, féadfaidh an cigire cibé measúnachtaí, coigeartuithe nó fritháirimh a dhéanamh is dóigh leis is gá chun a áirithiú gur mar a chéile, a mhéid is féidir é, do na dliteanais cánach (lena n-áirítear ús ar cháin neamhíoctha) a bheidh dá thoradh sin ar an ngnóthas comhinfheistíochta nó ar aon duine eile, agus do na dliteanais a bheadh orthu mura mbeadh an ítim curtha isteach amhlaidh.
(6) (a) Beidh aon cháin chuí a mheasúnófar ar ghnóthas comhinfheistíochta faoin Sceideal seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh an cháin sin dlite níos luaithe ná sin faoi fhomhír (3)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh aon mhéid dlite faoin bhfomhír sin (3), agus
(b) tar éis achomharc i gcoinne measúnachta faoin Sceideal seo a chinneadh, aisíocfar aon cháin chuí a ró-íocadh.
(7) (a) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhaineann—
(i) le measúnachtaí cánach ioncaim,
(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(iii) le cáin ioncaim a bhailiú agus a ghnóthú,
beidh feidhm acu, fara aon mhodhnuithe is gá, maidir le cáin chuí a mheasúnú, a bhailiú agus a ghnóthú.
(b) Aon mhéid cánach cuí is iníoctha de réir an Sceidil seo gan measúnacht a bheith déanta, béarfaidh sé ús de réir ráta 1.25 faoin gcéad in aghaidh gach míosa nó cuid de mhí ón dáta a dtiocfaidh an méid chun bheith dlite agus iníoctha go dtí go n-íocfar é.
(c) Beidh feidhm ag forálacha fho-ailt (3) go (5) d'alt 550 den Acht Cánach Ioncaim, 1967, i ndáil le hús is iníoctha faoi chlásal (b) mar atá feidhm acu i ndáil le hús is iníoctha faoin alt sin 550.
(d) Le linn alt 550 den Acht Cánach Ioncaim, 1967, a bheith á fheidhmiú ar aon cháin chuí a mhuirearófar le haon mheasúnacht a dhéanfar de réir an Sceidil seo, beidh éifeacht leis an alt sin ach an coinníoll a ghabhann le fo-alt (1), agus fo-ailt (2) agus (2A), a fhágáil ar lár.
(e) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, ní bheidh feidhm ag forálacha alt 419 den Acht Cánach Ioncaim, 1967, ná ag alt 30 den Acht Airgeadais, 1976, i ndáil le haon cháin chuí a mhuirearófar le measúnacht a dhéanfar de réir an Sceidil seo.
(8) Is i bhfoirm a bheidh forordaithe ag na Coimisinéirí Ioncaim a bheidh gach tuairisceán agus beidh dearbhú ann á rá gur tuairisceán ceart iomlán an tuairisceán.
Ráiteas a bheidh le tabhairt an tráth a dhéanfar íocaíocht iomchuí
2. I gcás ina ndéanfaidh gnóthas comhinfheistíochta, seachas gnóthas comhinfheistíochta sonraithe, íocaíocht iomchuí óna mbeidh an cháin chuí inasbhainte de réir alt 18 (5), nó óna mbeadh sí inasbhainte amhlaidh mura mbeadh forálacha mhíreanna (a) agus (b) den mhíniú ar an gcáin chuí atá in alt 18 (1), tabharfaidh sé don sealbhóir aonad lena ndéantar an íocaíocht iomchuí ráiteas ina dtaispeánfar—
(a) méid na híocaíochta iomchuí,
(b) an méid arb éard é comhiomlán na cánach cuí a asbhaineadh ón íocaíocht iomchuí agus aon mhéid nó méideanna a asbhaineadh de bhun fhorálacha na míreanna sin (a) agus (b) le linn bheith ag cinneadh na cánach cuí nó, más rud é, mar gheall ar na forálacha sin, nach raibh aon cháin chuí le hasbhaint ó mhéid na híocaíochta iomchuí, comhiomlán na méideanna dá dtagraítear sna forálacha sin sa mhéid go mbaineann siad leis an íocaíocht iomchuí,
(c) glanmhéid na híocaíochta iomchuí,
(d) dáta na híocaíochta iomchuí, agus
(e) cibé faisnéis eile faoin íocaíocht iomchuí is gá chun gur féidir an méid ceart cánach, más ann, is iníoctha ag an sealbhóir aonad, nó is inaisíoctha leis, i ndáil leis an íocaíocht iomchuí, a chinneadh.
Pionóis
3. (1) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967—
(a) trí “An tAcht Airgeadais, 1989, mír 1 (2) den Chéad Sceideal” a chur isteach i gcolún 2, agus
(b) trí “An tAcht Airgeadais, 1989, alt 18 (5)” a chur isteach i gcolún 3.
(2) Leasaítear leis seo alt 94 (2) den Acht Airgeadais, 1983, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (dd) (a cuireadh isteach leis an Acht Airgeadais, 1986):
“(ddd) (i) go mainneoidh sé aon asbhaint a dhéanamh a cheanglaítear air a dhéanamh le halt 18 (5) den Acht Airgeadais, 1989, nó
(ii) go mainneoidh sé, tar éis dó an asbhaint a dhéanamh, an tsuim a asbhaineadh a íoc leis an Ard-Bhailitheoir laistigh den tréimhse ama a bheidh sonraithe i mír 1 (3) den Chéad Sceideal a ghabhann leis an Acht sin.”.
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Bhiotáille
An Cineál Biotáille | An Ráta Dleachta |
Aon chineál biotáille nach luaitear anseo ina dhiaidh seo, agus meascáin agus ullmhóidí allmhairithe ina bhfuil biotáille ... ... | £20.085 an lítear alcóil sa bhiotáille |
Biotáille chumhraithe allmhairithe a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... ... | £18.277 an lítear |
Licéir, coirdéil, meascáin agus ullmhóidí eile allmhairithe, sa bhuidéal, a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil | £15.464 an lítear |
AN TRÍÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Fhíon agus ar Fhíon Déanta
An Cineál Fíona agus Fíona Dhéanta | An Ráta Dleachta |
Neamhdhrithleach: | |
Nach mó ná 15% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... ... | £2.04 an lítear |
Ar mó ná 15% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... ... | £2.96 an lítear |
Drithleach ... ... ... ... ... | £4.08 an lítear |
Fíon agus Fíon déanta, drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcóil iarbhír de réir toirte: | |
Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de 1% toirte os cionn 22% toirte | £0.23 an lítear |
AN CEATHRÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Leann Úll agus Leann Piorraí
An Cineál Leanna Úll agus Leanna Piorraí | An Ráta Dleachta |
Nach mó ná 6% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... ... | £0.93 an galún |
Ar mó ná 6% toirte ach nach mó ná 8.7% toirte a neart alcóil iarbhír de réir toirte ... ... | £4.03 an galún |
Ar mó ná 8.7% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... ... | £9.27 an galún |
AN CÚIGIÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||||
Toitíní | ... | ... | ... | ... | ... | ... | £40.70 an míle mar aon le méid is ionann agus 13.56 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | ... | £60.217 an cileagram | |
Tobac píopa milsithe | ... | ... | ... | ... | £60.851 an cileagram | ||
Tobac cruafháiscthe | ... | ... | ... | ... | £38.914 an cileagram | ||
Tobac píopa eile | ... | ... | ... | ... | £48.916 an cileagram | ||
Tobac eile chun a chaite ina dheatach nó chun a | |||||||
choganta | ... | ... | ... | ... | ... | £50.814 an cileagram | |
AN SÉÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Cheadúnais Áirithe
CUID I
Ceadúnais Deochanna Meisciúla
(1) | (2) | (3) | ||||||
Uimhir Thagartha | An Cineál Ceadúnais | An Ráta Dleachta | ||||||
CEADÚNAIS MHONARÓIRÍ | ||||||||
Ceadúnas a bheidh le baint amach gach bliain ag: | ||||||||
1. | Ceartaitheoir nó cumascóir biotáille | ... | ... | ... | £100 | |||
2. | Déantóir milseán chun a ndíola | ... | ... | ... | £100 | |||
3. | Déantóir leanna úll nó leanna piorraí chun a dhíola | £100 | ||||||
CEADÚNAIS MHÓRDHÍOLTÓIRÍ | ||||||||
Ceadúnas a bheidh le baint amach gach bliain ag: | ||||||||
4. | Mórdhíoltóir biotáille | ... | ... | ... | ... | £100 | ||
5. | Mórdhíoltóir beorach | ... | ... | ... | ... | £100 | ||
6. | Mórdhíoltóir fíona | ... | ... | ... | ... | ... | £100 | |
7. | Mórdhíoltóir biotáille fíona | ... | ... | ... | ... | £100 | ||
AR-CHEADÚNAIS MHIONDÍOLTÓIRÍ | ||||||||
Ceadúnas a bheidh le baint amach gach bliain ag: | ||||||||
8. | Miondíoltóir biotáille | ... | ... | ... | ... | £100 | ||
9. | Miondíoltóir beorach | ... | ... | ... | ... | £100 | ||
10. | Miondíoltóir fíona | ... | ... | ... | ... | ... | £100 | |
11. | Miondíoltóir milseán | ... | ... | ... | ... | £100 | ||
12. | Miondíoltóir leanna úll | ... | ... | ... | ... | £100 | ||
EIS-CHEADÚNAIS MHIONDÍOLTÓIRÍ | ||||||||
Ceadúnas a bheidh le baint amach gach bliain ag: | ||||||||
13. | Miondíoltóir biotáille | ... | ... | ... | ... | £100 | ||
14. | Miondíoltóir beorach | ... | ... | ... | ... | £100 | ||
15. | Miondíoltóir leanna úll | ... | ... | ... | ... | £50 | ||
16. | Miondíoltóir fíona | ... | ... | ... | ... | ... | £100 | |
17. | Miondíoltóir milseán | ... | ... | ... | ... | £100 | ||
CEADÚNAIS ÁRTHAÍ PAISINÉIRÍ | ||||||||
18. | Ceadúnas a bheidh le baint amach gach bliain maidir le hárthach paisinéirí ag an máistir nó ag duine eile a bhaineann leis an árthach agus a bheidh ainmnithe ag | |||||||
úinéir an árthaigh | ... | ... | ... | ... | ... | £100 | ||
19. | Ceadúnas a bheidh le baint amach maidir le hárthach paisinéirí ag an máistir nó ag duine eile a bhaineann leis an árthach agus a bheidh ainmnithe ag úinéir an árthaigh, agus nach mbeidh i bhfeidhm ach ar feadh aon | |||||||
lá amháin | ... | ... | ... | ... | ... | ... | £20 | |
CEADÚNAIS CHARBAD BIA IARNRÓID | ||||||||
20. | Ceadúnas a bheidh le baint amach gach bliain maidir le carbad bia iarnróid ag an gcuideachta iarnróid nó ag | |||||||
duine eile ar leis an carbad | ... | ... | ... | ... | £100 | |||
CEADÚNAIS AERÁRTHAÍ PAISINÉIRÍ | ||||||||
21. | Ceadúnas a bheidh le baint amach gach bliain ag gnólacht aeriompair maidir le haerárthach ar eitilt is leis an | |||||||
ngnólacht sin nó atá fruilithe aige | ... | ... | ... | £100 | ||||
CUID II
Deimhnithe Airm Tine
An Cineál Deimhnithe | An Ráta Dleachta |
Ar dheimhniú airm tine i leith piostail, lena n-áirítear aerphiostal, nó gunnán ... ... ... ... ... ... ... ... | £25 |
Ar dheimhniú airm tine i leith raidhfil, lena n-áirítear mionraidhfil | £25 |
Ar dheimhniú airm tine i leith aerghunna, lena n-áirítear aer-raidhfil | £25 |
Ar dheimhniú airm tine i leith airm thoirmiscthe ... ... ... | £3 |
Ar dheimhniú airm tine i leith gunna gráin lena mbaineann forálacha alt 12 d'Acht na nArm Tine, 1964 ... ... ... ... | £4 |
Ar aon deimhniú airm tine eile— Ar dheimhniú amháin den sórt sin ... ... ... ... | £17 |
I gcás ina ndeonófar dhá dheimhniú nó níos mó den sórt sin don duine céanna (ní gá gurb é an tráth céanna é) agus go rachaidh siad in éag ar an dáta céanna— | |
Ar an gcéad deimhniú den sórt sin ... ... ... ... | £17 |
Ar an dara deimhniú den sórt sin agus gach deimhniú den sórt sin ina dhiaidh sin ... ... ... ... ... ... | £4 |
CUID III
Ceadúnais Chearrbhachais
An Cineál Ceadúnais | An Ráta Dleachta |
I gcás an tréimhse dá mbeidh an ceadúnas le heisiúint mar a bheidh sonraithe sa deimhniú faoin Acht um Chearrbhachas agus Crannchuir, 1956, á údarú an ceadúnas a eisiúint— | |
(a) gan a bheith níos faide ná trí mhí ... ... ... | £100 |
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí ... ... ... ... ... ... ... | £200 |
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí ... ... ... ... ... ... ... | £300 |
(d) a bheith níos faide ná naoi mí ... ... ... ... | £400 |
CUID IV
Ceadúnais Eile
(1) | (2) | (3) | (4) | (5) |
Uimhir Thagartha | An Cineál Ceadúnais | An tAchtachán lena bhforchuirtear an dleacht | An Dáta Feidhme | An Ráta Dleachta |
1. | Ceadúnas ceantálaí | An 6ú lá d'Iúil, 1989 | £160 | |
2. | Cead ceantála | An 6ú lá d'Iúil, 1989 | £160 | |
3. | Ceadúnas gníomhaire tithe | An 6ú lá d'Iúil, 1989 | £80 | |
4. | Ceadúnas geallghlacadóra | An 1ú lá de Nollaig, 1989 | £160 | |
5. | Deimhniú cláraitheachta áitribh gheallghlacadóra | An 1ú lá de Nollaig, 1989 | £160 | |
6. | Ceadúnas scagaire ola hidreacarbóin | Alt 1 (4) den Acht Airgid (Forálacha Ilghnéitheacha), 1935 | An 1ú lá d'Fheabhra, 1990 | £100 |
7. | Ceadúnas déantóra lasán | Alt 3 (2) den Finance (New Duties) Act, 1916 | An 1ú lá d'Aibreán, 1990 | £100 |
8. | Ceadúnas déantóra biotáille meitilí | Alt 27 den Revenue Act, 1889 | An 1ú la de Dheireadh Fómhair, 1989 | £100 |
9. | Ceadúnas miondíoltóra biotáille meitilí | Alt 27 den Revenue Act, 1889 | An 1ú lá de Dheireadh Fómhair, 1989 | £5 |
10. | Ceadúnas iasachtóra airgid | Alt 18 (1) den Acht Airgid, 1933 | An 1ú lá de Lúnasa, 1989 | £200 |
11. | Ceadúnas geallbhróicéara | An 1ú lá de Lúnasa, 1989 | £200 | |
12. | Ceadúnas déantóra uiscí boird | Alt 9 den Finance Act, 1916 | An 1ú lá de Bhealtaine, 1990 | £100 |
13. | Ceadúnas monaróra táirgí tobac | Alt 10 (1) den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977 | An 1ú lá d'Eanáir, 1990 | £100 |
AN SEACHTÚ SCEIDEAL
CUID I
Aisghairm Forálacha a bhaineann le Ceadúnais Mhangairí
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
51 & 52 Vict., c. 33. | Hawkers Act, 1888. | An tAcht iomlán. |
Alt 12. | ||
Alt 24. | ||
Alt 21. | ||
Alt 19. | ||
Alt 16 (4). |
CUID II
Aisghairm Forálacha a bhaineann le Ceadúnais Tithe Úrúcháin
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
23 & 24 Vict., c. 107. | Refreshment Houses (Ireland) Act, 1860. | Ailt 1, 2 agus 9. |
Alt 10 agus Foirm Uimh. 1 sa Sceideal. | ||
Ailt 11, 12, 18 agus 34. | ||
24 & 25 Vict., c. 91. | Revenue (No. 2) Act, 1861. | Alt 9. |
25 & 26 Vict., c. 22. | Revenue Act, 1862. | Alt 15. |
27 & 28 Vict., c. 18. | Revenue (No. 1) Act, 1864. | Alt 5. |
Alt 21. | ||
Alt 77 (5). | ||
Alt 38. |