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Uimhir 11 de 1928.
ACHT AIRGID, 1928.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus barracháin in aghaidh na bliana 1928-29.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928, éileofar cáin ioncuim do réir thrí scillinge fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928, éileofar barra-cháin do réir na rátai céanna gur dá réir do héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1927.
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1927, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928.
Scuirfar de bharra-cháin d'éileamh.
2.—Ní héileofar barra-cháin in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1929, ná in aghaidh aon bhliana ina dhiaidh sin.
Eileofar for-cháin.
3.—(1) I dteanta na cánach ioncuim a héileofar do réir an ráta a bheidh orduithe d'aon bhliain, éileofar, gearrfar, agus íocfar in aghaidh na bliana san, ar ioncum aon duine aonair gur mó ná dhá mhíle punt a ioncum go hiomlán o gach taobh, diúité breise i bhfuirm cánach ioncuim (dá ngairmtear for-cháin san Acht so) do réir an ráta no na rátaí a bheidh orduithe ag an Oireachtas don bhliain sin.
(2) Beidh for-cháin dlite agus iníoctha ar no roimh an 1adh lá den chéad Eanair tar éis deire bliain an cháinmheasa, ach amháin go dtuigfar for-cháin no aon chuid d'fhor-cháin a cuirfar isteach i gcáinmheas a sighneofar agus a lomhálfar ar an 1adh lá den Eanair sin no ina dhiaidh sin do bheith dlite agus iníoctha an chéad lá tar éis lá sighnithe agus lomhálta an chainmheasa.
(3) Sa mhéid go mbainid le barra-cháin no le héinní no le haon rud a bhaineann le barra-cháin, leanfidh na forálacha uile de sna hAchtanna Cánach Ioncuim do bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1927, d'éifeacht do bheith acu agus léireofar iad mar fhorálacha a bhaineann le for-cháin agus leis an ní no leis an rud den tsórt chéanna a bhaineann le forcháin, fé réir na leasuithe a dintar ortha leis an Acht so agus fé réir na n-atharuithe seo a leanas, sé sin le rá:—
(a) beidh éifeacht ag fo-alt (1) d'alt 5 den Income Tax Act, 1918, fé is dá leigtí na focail “for the previous year” ar lár ann,
(b) beidh éifeacht ag fo-alt (2) d'alt 5 den Acht san fé is dá leigtí na focail “for any year” agus na focail “for the following year” ar lár ann,
(c) beidh éifeacht ag fo-alt (3) d'alt 5 den Acht san fé is dá leigtí na focail “of the previous year” ar lár ann,
(d) ní bheidh éifeacht ag alt 6 den Acht san,
(e) beidh éifeacht ag fo-alt (3) d'alt 7 den Acht san fé is dá gcuirtí na focail “following the year” isteach ann roimh na focail “for which super-tax is chargeable,” agus
(f) beidh éifeacht ag fo-alt (1) d'alt 8 den Acht san, mar a leasuítear é le halt 26 den Finance Act, 1919, fé is dá gcuirtí na focail “the year following the year of assessment” isteach ann in ionad na bhfocal “any year of assessment.”
For-cháin in aghaidh na bliana 1928-29.
4.—In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928, éileofar for-cháin do réir na rátaí seo a leanas:—
Ar scór an chéad dhá mhíle punt den | |
ioncum ... ... ... ... | Dada. |
Ar scór na breise os cionn dhá mhíle punt, in aghaidh gach puint den chéad | |
chúig céad punt den bhreis ... | Naoi bPingne. |
in aghaidh gach puint den chéad chúig céad punt eile den bhreis | Scilling. |
in aghaidh gach puint den chéad | |
mhíle punt eile den bhreis ... | Scilling agus Reul. |
in aghaidh gach puint den chéad | |
mhíle punt eile den bhreis ... | Dhá Scilling agus Leath-reul. |
in aghaidh gach puint den chéad | |
mhíle punt eile den bhreis ... | Trí Scillinge. |
in aghaidh gach puint den chéad | |
dhá mhíle punt eile den bhreis ... | Trí Scillinge agus Reul. |
in aghaidh gach puint den chéad | |
dhá mhíle punt eile den bhreis ... | Ceithre Scillinge. |
in aghaidh gach puint den chuid | |
eile den bhreis ... ... ... | Ceithre Scillinge agus Reul. |
Leasú ar alt 157 den Income Tax Act, 1918.
5.—Scuirfidh fo-alt (2) d'alt 157 den Income Tax Act, 1918 (fo-alt i dtaobh an dáta ar a mbeidh cáin ioncuim dlite) d'éifeacht do bheith aige sa mhéid go mbaineann sé le cáin is inéilithe fé Sceideal A, lasmuich d'aon cháin is inéilithe amhlaidh ar ioncum a háirítear no atá le háireamh mar ioncum thuillte.
Deimhniú gur híocadh cáin ioncuim fé Sceidil A agus B.
6.—(1) Féadfidh tiarna no gar-léasóir no sealbhaire aon mhaoine do muirearuíodh no is ionmhuirearuithe fé Sceideal A no fé Sceideal B den Income Tax Act, 1918, deimhniú d'iarraidh ar an gcigire cánach don cheanntar ina bhfuil an mhaoin sin suidhte ar an gcáin ioncuim uile, do héilíodh fé sna Sceidil sin in aghaidh na mblianta cáinmheasa go léir do bhí caithte roimh an 6adh lá d'Abrán roimh dháta an iarratais, do bheith íoctha agus gan a thuille cánach ioncuim fé sna Sceidil sin do bheith inéilithe in aghaidh na mblian san, agus nuair is deimhin leis an gcigire cánach gur mar sin atá tabharfa sé amach deimhniú sa chéill sin.
(2) D'ainneoin alt 199 den Income Tax Act, 1918, i gcás inar díoladh an mhaoin mhuirearuithe no ionmhuirearuithe ar chomaoine luachmhair agus inar tugadh amach an deimhniú dá dtagartar san alt so, an cháin a deimhníodh a bheith íoctha no gan bheith inéilithe ní bheidh sí ionbhainte tré earra-ghabháil de shealbhaire na maoine muirearuithe ná ionbhainte amach tré earraghabháil ar an áitreabh ar ar dineadh an cáinmheas.
(3) Ní dhéanfidh deimhniú ón gcigire cánach fén alt so aon duine ná maoin do ghlana o cháin ioncuim, i gcás calaoise ná i gcás é do theip ar an duine sin dátáin táchtacha do nochta, ach amháin ceannuitheoir do cheannuigh an mhaoin sin ar chomaoine luachmhair bona fide gan fógra i dtaobh na calaoise no an teipthe sin d'fháil, no maoin an cheannuitheora san.
Saoirse do dhaoine i seirbhís chonsulachta stáit choigríche.
7.—(1) Fé réir forálacha an ailt seo, deonfar saoirse o cháin ioncuim (le n-a n-áirítear barra-cháin agus for-cháin) maidir leis an sochar oifige is iníoctha, ag stát coigríche le n-a mbaineann an t-alt so, le héinne is saoránach den stát choigríche sin agus a bheidh ar buan-fhostú i seirbhís chonsulachta an stáit sin agus ceaptha chun fónamh i Saorstát Éireann, agus maidir le haon ioncum a eireoidh lasmuich de Shaorstát Éireann agus a fhásfidh chun an duine sin, agus ní tabharfar aon áird ar aon tsochar oifige ná ioncum den tsórt san nuair a beifear ag meas méid ioncuim an duine sin chun crícheanna na nAchtanna Cánach Ioncuim.
(2) Tuigfar an t-alt so do theacht i bhfeidhm ar an 6adh lá d'Abrán, 1923, agus beidh sé fé mar a bheadh sé i bhfeidhm agus éifeacht aige ar an lá san agus ón lá san amach agus má íoc éinne cáin 'na mbeadh teideal aige chun saoirse uaithi fén alt so beidh teideal aige chun aisíoc na cánach san d'fháil.
(3) Baineann an t-alt so le gach stát coigríche gur deimhin leis na Coimisinéirí Ioncuim ina thaobh de thurus na huaire go dtugann sé do dhaoine ar buan-fhostú i seirbhís chonsulachta Shaorstáit Éireann saoirse den tsórt a tugtar leis an alt so do dhaoine ar buan-fhostú i seirbhís chonsulachta an stáit choigríche sin.
Daingniú ar Chó-aontú.
8.—Daingnítear leis seo an Có-aontú atá curtha síos sa Chéad Sceideal a ghabhann leis an Acht so agus beidh éifeacht aige maidir leis an saoirse no leis an bhfaoiseamh a deonfar o cháin ioncuim, o bharra-cháin, agus o fhor-cháin Shaorstáit Éireann in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928, agus o cháin ioncuim agus o fhor-cháin Shaorstáit Éireann in aghaidh gach bliana ina dhiaidh sin ina mbeidh éifeacht ag an gCó-aontú san, de bhua Achta den Pháirlimint Bhriotáinigh, maidir leis an saoirse no leis an bhfaoiseamh a deonfar, i gcás na bliana dar tosach an 6adh lá d'Abrán, 1928, o cháin ioncuim, o bharra-cháin agus o fhor-cháin Bhriotáineach in aghaidh na bliana san agus, i gcás aon bhliana ina dhiaidh sin, o cháin ioncuim agus o fhorcháin Bhriotáineach in aghaidh na bliana san.
Fógra generálta i dtaobh liostaí, faisnéisi no ráitisí do sheachada.
9.—Déanfidh na Coimisinéirí Speisialta i ngach bliain cháinmheasa a chur fé ndeár fógra generálta do thabhairt á cheangal ar na daoine go léir, ar a gceangailtear leis na hAchtanna Cánach Ioncuim aon liost, faisnéis no ráiteas do sheachada, an liost, an fhaisnéis no an ráiteas san do dhéanamh amach agus do sheachada do sna cigirí cánach do sna ceanntair fé seach no do sna Coimisinéirí Ioncuim laistigh de pé aimsir a bheidh ceaptha leis an bhfógra san agus nách giorra ná lá is fiche o thabhairt an fhógra san.
(2) Tabharfar an fógra generálta san gach bliain tré n-a chur fé ndeár é do chur isteach aon uair amháin san Iris Oifigiúil agus aon uair amháin ar a laighead i ngach ceann fé leith de dhá pháipeur nuachta laethúla a foillsítear i Saorstát Éireann agus tuigfar gur leor-chólíona ar an bhfo-alt san roimhe seo na curthaisteach san agus gurb ionann iad agus an fógra generálta san do dhea-sheirbheáil ar gach n-aon le n-a mbaineann.
Fógraí i dtaobh cáinmheas, agus i dtaobh na haimsire chun fógra athchomharc do thabhairt.
10.—(1) Nuair a bheidh cáinmheasa fé Sceidil A agus B sighnithe cuirfidh na Coimisinéirí Speisialta fé ndeár fógra do thabhairt, i pé slí is oiriúnach dar leo, ina dtaobh agus i dtaobh na haimsire chun fógra athchomhairc do thabhairt.
(2) Féadfar aon fhógra den tsórt san do thabhairt—
(a) tríd na cáinmheasa do lóisteáil leis na cigirí cánach do sna ceanntair fé seach chun go bhféadfidh na daoine do cáinmheasadh iad d'iniúcha, agus tré fhógra d'fhoillsiú, san Iris Oifigiúil agus i dhá bpáipeur nuachta laethúla ar a laighead a foillsítear i Saorstát Éireann, i dtaobh na haimsire chun fógra athchomhairc do thabhairt; no
(b) tré fhógra do sheachada do gach éinne do cáinmheasadh i dtaobh méid a cháinmheasa agus i dtaobh na haimsire chun fógra athchomhairc do thabhairt.
CUID II.
Custuim agus Mal.
Diúité gluaisteáin.
11.—(1) Déanfar diúité custum de mhéid is có-ionann le trí triochad is trian per cent. de luach na hearra d'éileamh, do ghearra, agus d'íoc ar gach gluaisteán agus ar gach fíor-chuid de ghluaisteán agus ar gach cabhair do a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1928, no dá éis sin.
(2) Tuigfar gurb é is luach d'aon earra chun crícheanna an ailt seo ná an praghas a thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, isea a híocfar diúité.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a forchuirtar leis an alt so ach go mbeidh an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland.”
(4) Ní héileofar ná ní gearrfar, ar aon earra is ionchurtha fén diúité a forchuirtar leis an alt so, na diúitéthe nua iomportála do céad-fhorchuireadh le halt 12 den Finance (No. 2) Act, 1915, agus do buanuíodh go dtí an 1adh lá de Bhealtaine, 1928, le halt 12 den Acht Airgid, 1927 (Uimh. 18 de 1927).
(5) Sa Chuid seo den Acht so—
cialluíonn an focal “diúité gluaisteáin” an diúité a forchuirtar leis an alt so, agus
foluíonn an focal “gluaisteáin” mótar-tharraicirí, mótar-rothair, agus mótar-rothair thréanacha, agus fós foluíonn sé feithiclí atá ceaptha, d'aon ghnó no go mór mór, chun iad do tharrac le gluaisteáin, le mótar-tharraicirí, le mótar-rothair, no le mótarrothair thréanacha no chun a gceangailte dhíobh san.
Ais-tarrac i dtaobh diúité ghluaisteáin.
12.—(1) Má cuirtar ina luighe ar na Coimisinéirí Ioncuim gur híocadh diúité gluaisteáin go cuibhe ar aon earra agus nár húsáideadh an earra san i Saorstát Éireann, lomhálfar ar an earra san, má easportáltar í mar áirnéis cheannaíochta, ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh.
(2) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí is ionchurtha fé dhiúité ghluaisteáin agus aon earra den tsórt san a hath-iomportálfar isteach i Saorstát Éireann tar éis a heasportála amach as beidh sí saor ón diúité sin má cuirtar ina luighe ar na Coimisinéirí Ioncuim nár hiomportáladh an earra roimh a heasportáil no nár lomháladh aon ais-tarrac diúité nuair a heasportáladh í no gur haisíocadh leis na Coimisinéirí Ioncuim aon ais-tarrac do lomháladh amhlaidh.
(3) Ní tuigfar chun crícheanna an ailt seo gur hiomportáladh ná gur heasportáladh earraí nár hiomportáladh agus nár heasportáladh ach amháin ar turus fé bhanna.
Saoirsí ó dhiúité ghluaisteáin.
13.—(1) I gcás ina gcuirfar ina luighe ar na Coimisinéirí Ioncuim go bhfuil gluaisteán déanta agus oiriúnach chun tiomáinte no chun tarraicthe ar ráil-rianta agus go bhfuiltar chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun tiomáinte no chun tarraicthe amhlaidh agus chuige sin amháin, no go bhfuil mótar-tharraicire déanta agus oiriúnach chun crícheanna talmhaíochta nách gá ina gcóir é d'úsáid ar bhóthar phuiblí agus go bhfuiltar chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun na gcrícheanna talmhaíochta san amháin no, i dtaobh earra, gur fíor-chuid í d'aon ghluaisteán no mótar-tharraicire den tsórt roimhráite no gur cabhair do í agus go bhfuiltar chun í d'úsáid no gur húsáideadh í agus go bhfuil sí á húsáid mar fhíor-chuid no mar chabhair den tsórt san agus mar sin amháin, no go bhfuil earra de shaghas gur mar fhíorchuid de ghiuaisteán no mar chabhair do is mó a húsáidtear í ach go n-iomportáltar í chun í d'úsáid chun críche éigin eile, ansan, fé réir pé coiníollacha (más ann dóibh) is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur maidir le duillín do chur ar an earra, le marcáil, le stampáil, le cruthúnas, le hurrús no le héinní eile, lomhálfidh na Coimisinéirí Ioncuim an earra d'iomportáil gan diúité gluaisteáin d'íoc no, i gcás in ar híocadh an diúité sin ar iomportáil na hearra, aisíocfid an diúité sin.
(2) Ar aon aistriú do dhéanamh ar únaeracht ghluaisteáin no fhíor-choda no chabhrach do leigeadh isteach fén alt so gan diúité gluaisteáin d'íoc no ar ar haisíocadh diúité gluaisteáin fén alt so, má éilíonn na Coimisinéirí Ioncuim air é tabharfidh an t-aistreoir fógra do sna Coimisinéirí Ioncuim láithreach i dtaobh an aistrithe sin agus i dtaobh ainm agus seola an aistrí.
(3) Más rud é, faid a leanfidh diúité gluaisteáin de bheith iníoctha, go scriosfidh éinne no go dtógfidh éinne duillín, stampa, no marc do cuireadh ar ghluaisteán no ar fhíor-chuid de ghluaisteán no ar chabhair do do réir choiníollacha d'fhorchur na Coimisinéirí Ioncuim fén alt so, no go ndéanfa sé gluaisteán no fíor-chuid no cabhair do leigheadh isteach fén alt so gan diúité ghluaisteáin d'íoc no ar ar haisíocadh diúité gluaisteáin fén alt so d'úsáid chun aon chríche ach an chrích gur dineadh an leigintisteach no an t-aisíoc san mar gheall uirthi, no go dteipfidh air fógra do thabhairt, do réir éilimh do dhin na Coimisinéirí Ioncuim air fén alt so, i dtaobh aistriú do dhin sé ar ghluaisteán no ar fhíor-chuid de ghluaisteán no ar chabhair do no i dtaobh ainm no seola an té chun ar haistríodh é, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus ar a chiontú ann ar an slí achmair dlighfar fíneáil do chur air a bheidh chó mór fé thrí le luach an ghluaisteáin no na fíor-choda no na cabhrach san, agus an diúité gluaisteáin is iníoctha air d'áireamh, no, más rogha leis na Coimisinéirí Ioncuim é, fíneáil céad punt agus, in aon chás, geallbhruidfar an gluaisteán, an fhíor-chuid no an chabhair gur dineadh an cionta mar gheall air.
Saoirsí eile o dhiúité ghluaisteáin.
14.—(1) Féadfidh an tAire Airgid, le hordú, aon earra áirithe is ionchurtha fé dhiúité ghluaisteáin do shaora ón diúité sin más deimhin leis, mar gheall ar a laighead is fiú an earra, ná fuil sé oiriúnach an diúité d'éileamh.
Féadfar orduithe do dineadh fé fho-alt (5) d'alt 13 den Finance (No. 2) Act, 1915, agus do bhí i bhfeidhm an 25adh lá d'Abrán, 1928, do cheiliúra no do leasú le hordú a déanfar fén bhfo-alt so agus, go dtí go gceiliúrfar amhlaidh iad agus fé réir aon leasú den tsórt san, bainfid le diúité gluaisteáin agus leanfid i bhfeidhm dá réir sin.
(2) Féadfidh an tAire Airgid rialacháin do dhéanamh á fhoráil go dtabharfar ar feadh tréimhse teoranta saoirse o dhiúité ghluaisteáin, in iomlán no i bpáirt, do ghluaisteáin a tabharfar isteach i Saorstát Éireann ag daoine ná fanfidh ann ach tamall.
Féadfar rialacháin do dineadh fé fho-alt (6) d'alt 13 den Finance (No. 2) Act, 1915, agus do bhí i bhfeidhm an 25adh lá d'Abrán, 1928, do cheiliúra no do leasú le rialacháin a déanfar fén bhfo-alt so agus, go dtí go gceiliúrfar amhlaidh iad agus fé réir aon leasú den tsórt san, bainfid le diúité gluaisteáin agus le gluaisteáin is ionchurtha fén diúité sin agus leanfid i bhfeidhm dá réir sin.
Cáirde do thabhairt chun diúité gluaisteáin d'íoc.
15.—D'ainneoin éinní atá in alt 56 den Customs Consolidation Act, 1876, féadfidh na Coimisinéirí Ioncuim, maidir le haon chassis gluaisteáin a hiomportálfar gan chabhail agus is ionchurtha fé dhiúité ghluaisteáin, a lomháil, fé réir pé coiníollacha is dó leo is ceart d'ordú i dtaobh urrúis ar íoc an diúité agus i dtaobh nithe eile, go ndéanfar íoc an diúité is iníoctha le ceart ar iomportáil an chassis sin do chur siar go ceann tréimhse nách sia ná ráithe ón dáta ar ar hiontráladh an chassis sin fé sna hAchtanna Custum.
Diúité ar bhuidéil ghloine fholmha agus ar chrúscaí gloine folmha.
16.—(1) Déanfar diúité custum de mhéid is có-ionann le trí triochad is trian per cent. de luach na hearra d'éileamh, do ghearra, agus d'íoc ar gach buideul gloine folamh agus crúsca gloine folamh den tsaghas a luaidhtear anso ina dhiaidh seo agus ina raghadh cúig únsa fliuch no níos mó agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1928, no dá éis sin, sé sin le rá:—
(a) gach buideul gloine folamh de shaghas a húsáidtear do ghnáth chun uiscí búird, mar a mínítear san le fo-alt (2) d'alt 7 den Finance Act, 1916, biotáille (nách biotáille chumhruithe ná biotáille leighis), fíon, beoir no lionn ubhall do chur isteach ann, agus
(b) gach crúsca gloine folamh de shaghas a húsáidtear do ghnáth chun subh, marmaláid, no géilé do chimeád ann.
(2) Más léir don Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, ná dintar i Saorstát Éireann buidéil agus crúscaí de sna saghsanna a luaidhtear i bhfo-alt (1) den alt so agus iad de ghloine bháin agus oiriúnach do riachtanaisí trádálaithe i Saorstát Éireann, féadfidh na Coimisinéirí Ioncuim a údarú tré cheadúnas, fé réir pé coiníollacha is oiriúnach leo d'ordú agus a bheidh sa cheadúnas, go n-iomportálfar gan diúité d'íoc buidéil agus crúscaí gloine folmha de sna saghsanna a luaidhtear sa bhfo-alt san (1) agus a bheidh, dar leis na Coimisinéirí, déanta de ghloine bháin.
(3) Aon earra is ionchurtha fén diúité a forchuirtar leis an alt so agus a hath-iomportálfar isteach i Saorstát Éireann tar éis a heasportála amach as, beidh sí saor ón diúité sin má cuirtar ina luighe ar na Coimisinéirí Ioncuim:—
(a) nár hiomportáladh an earra sarar heasportáladh í, no
(b) gur roimh an 12adh lá de Bhealtaine, 1924, do céadiomportáladh an earra, no
(c) gur ar an 12adh lá de Bhealtaine, 1924, no dá éis sin, do céad-iomportáladh an earra agus ná raibh sí ionchurtha fé dhiúité fé aon Acht den Oireachtas do bhí i bhfeidhm nuair a hiomportáladh í no go raibh sí ionchurtha fé dhiúité amhlaidh agus gur híocadh an diúité sin uirthi go cuibhe.
(4) Aon earra a hiomportálfar isteach i Saorstát Éireann tar éis í iomportáil isteach i Saorstát Éireann agus í easportáil amach as mar earra ar turus fé bhanna ní tuigfar í bheith á hathiomportáil isteach i Saorstát Éireann do réir bhrí an ailt seo.
(5) Má sháruíonn éinne aon choiníoll dá n-ordóidh na Coimisinéirí Ioncuim fén alt so beidh sé ciontach i gcionta fé sna Achtanna Custum agus raghaidh sé fé fhíneáil caoga punt in aghaidh gach cionta fé leith agus geallbhruidfar aon earra is ionchurtha fén diúité a luaidhtear i bhfo-alt (1) den alt so agus gur dineadh an sárú san ina taobh.
(6) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí is ionchurtha fén diúité a forchuirtar leis an alt so.
(7) Tuigfar gurb é is luach d'aon earra chun crícheanna an ailt seo ná an praghas a thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, isea a híocfar diúité.
Diúité ar bhuidéil agus ar chrúscaí áirithe ina mbeidh nithe indiúité.
17.—Ar gach buideul no crúsca ina raghadh cúig únsa fliuch no níos mó agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1928, no dá éis sin agus ina mbeidh éinní indiúité le linn na hiomportála, éileofar, gearrfar agus íocfar diúité custum do réir reul ar gach dosaen no cuid de dhosaen de bhuidéil no de chrúscaí den tsórt san.
Diúitéthe nua iomportála do bhuanú.
18.—(1) Na diúitéthe nua iomportála do céad-fhorchuireadh le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh (fé réir an diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil agus an diúité ar scannáin fholmha gan pictiúirí ortha d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1928, le halt 12 den Acht Airgid, 1927 (Uimh. 18 de 1927), leanfar d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1928, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1929, fé réir na n-eisceacht roimhráite agus fós fé réir eisceacht an diúité ar ghluaisteáin (ar a n-áirítear mótar-rothair agus mótar-rothair thréanacha) agus ar chabhartha dhóibh agus ar fhíor-choda dhíobh nách buinn.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur cabhair chun oideachais aon scannán cinematografach áirithe a hiomportálfar isteach i Saorstát Éireann, déanfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diúité, ar scannáin chinematografacha, a háirítear ar na diúitéthe a buanuítear leis an alt so.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so ach go mbeidh an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
19.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, do céadfhorchuireadh le halt 8 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Lúnasa, 1928, le halt 13 den Acht Airgid, 1927 (Uimh. 18 de 1927), leanfar d'iad d'éileamh, do ghearra, agus d'íoc an 1adh lá san de Lúnasa, 1928, agus ón lá san go dtí an 1adh lá de Lúnasa, 1929.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so ach go mbeidh an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland.”
Leasú ar alt 15 den Acht Airgid, 1924.
20.—I bhfo-alt (3) d'alt 15 den Acht Airgid, 1924 (Uimh 27 de 1924), ní fholóidh an focal “milseoga siúicre” sinseur a bheidh leasuithe i sioróip agus a hiomportálfar isteach i Saorstát Éireann i mbairillí no i gcaisc adhmaid ina raghadh céad meáchaint ar a laighead.
Atharú ar dhiúitéthe ar shiúicre.
21.—(1) In ionad na ndiúitéthe, na n-ais-tarraicí, agus an liúntais chustum atá ann fé láthair maidir le siúicre, molás, glúcós, agus sacairín éileofar, gearrfar, agus íocfar ar an 26adh lá d'Abrán, 1928, agus ón lá san amach, na diúitéthe a luaidhtear sa dara colún de Chuid I. den Dara Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na hais-tarraicí agus an liúntas atá curtha síos i gCuid II. den Dara Sceideal san, ach maidir le diúitéthe agus maidir le hais-tarraicí agus liúntas beidh san fé réir na bhforálacha atá curtha síos i gCuid III. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), sa mhéid go mbainid leis an gcás.
(2) In ionad na ndiúitéthe, na n-ais-tarraicí, agus an liúntais mháil atá ann fé láthair maidir le siúicre, molás, glúcós, agus sacairín éileofar, gearrfar, agus íocfar ar an 26adh lá d'Abrán, 1928, agus ón lá san amach na diúitéthe a luaidhtear sa tríú colún de Chuid I. den Dara Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na hais-tarraicí agus an liúntas atá curtha síos i gCuid II. den Sceideal san, ach maidir le diúitéthe agus maidir le hais-tarraicí agus liúntas beidh san fé réir na bhforálacha atá curtha síos i gCuid III. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), sa mhéid go mbainid leis an gcás.
(3) Ní déanfar an diúité a forchuirtear leis an alt so d'éileamh ná do ghearra ar shiúicre ná ar mholás a bheidh déanta o bhiatas do fásadh i Saorstát Éireann, agus bainfidh forálacha alt 6 (lasmuich d'fho-alt (1) de) den Finance Act, 1922, leis an gcás agus beidh éifeacht acu fé réir na n-atharuithe seo a leanas ortha, sé sin le rá:—
(a) ciallóidh an focal “non-dutiable” saortha tríd an bhfo-alt so ón diúité a forchuirtar leis an alt so, agus
(b) cuirfar an focal “Saorstát Éireann” in ionad an fhocail “Great Britain or Ireland.”
Atharú ar dhiúitóthe ar earraí a bheidh déanta de shiúicre, etc., no ina mbeidh siúicre, etc.
22.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 21 den Acht Airgid, 1925 (Uimh. 28 de 1925), éileofar, gearrfar, agus íocfar, ar gach earra (nách milseog shiúicre, meascán cócó, beoir, uisce búird, luibh-bheoir, lionn ubhall, lionn pioraí, fíon, tobac, biotáille, ná aon earra ar a bhforchuirtar diúité le halt 21 (alt i dtaobh diúitéthe ar shiúicre d'atharú) den Acht so) a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1928, no dá éis sin, agus a bheidh déanta de shiúicre no d'abhar eile chun milsithe no ina mbeidh siúicre no an t-abhar san, na diúitéthe seo a leanas, sé sin le rá:—
(a) más do réir mheáchainte a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta pingin is feoirling an punt;
(b) más do réir tomhais a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta scilling an galún.
(2) An diúité a forchuirtear leis an alt so, beidh sé mar bhreis ar aon diúité is inéilithe in aghaidh aon bhiotáille no sacairín a húsáideadh i ndéanamh no in ullamhú na hearra ach beidh sé in ionad aon diúité a bheadh inéilithe in aon tslí eile ar aon táthchuid eile a húsáideadh i ndéanamh no in ullamhú na hearra.
(3) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a forchuirtar leis an alt so.
Saoirse o dhiúité do vearnais bhiotáille áirithe.
23.—(1) Má dhineann déantóir, a dhineann i Saorstát Éireann earraí go n-úsáidtear ina ndéanamh, no ina n-ullamhú chun a ndíolta, vearnais do dineadh le biotáille (agus dá ngairmtear vearnais bhiotáille san alt so), a chur ina luighe ar na Coimisinéirí Ioncuim—
(a) ná fuil vearnais bhiotáille ar fáil a dintar i Saorstát Éireann agus atá réasúnta éifeachtúil i gcóir an ghnótha atá ag an déantóir sin di, agus
(b) go n-easportáltar roinnt mhaith de sna hearraí sin,
féadfidh na Coimisinéirí Ioncuim, fé réir forálacha an ailt seo agus fé réir chóliona pé coiníollacha is oiriúnach leo d'ordú o am go ham chun cosanta an ioncuim, a lomháil don déantóir sin pé méid vearnaise biotáille is dó leo is réasúnta i gcóir an ghnótha san an déantóra san d'iomportáil gan diúité biotáille d'íoc.
(2) Ní hiomportálfar aon vearnais bhiotáille fén alt so gan diúité biotáille d'íoc maran deimhin leis na Coimisinéirí Ioncuim go bhfuil an vearnais sin déanta le biotáille do dí-nádúruíodh a dóthin, roimh a húsáid i ndéanamh na vearnaise sin, chun an bhiotáille sin do dhéanamh do-ólta.
(3) Ní dheonfidh na Coimisinéirí Ioncuim fén alt so aon údarás buanúcháin ar feadh aon tréimhse is sia ná trí bliana chun vearnais bhiotáille d'iomportáil gan diúité biotáille d'íoc, ach más deimhin leis na Coimisinéirí Ioncuim go bhfuiltar ag leanúint de sna coiníollacha d'orduíodar fén alt so do chólíona féadfar aon údarás buanúcháin den tsórt san d'athnuachaint o am go ham go ceann tréimhse nách sia ná trí bliana.
(4) Féadfidh na Coimisinéirí Ioncuim aon údarás buanúcháin den tsórt san roimhráite no aon athnuachaint air do tharrac siar aon uair.
(5) Má sháruíonn éinne aon choiníoll dá n-ordóidh na Coimisinéirí Ioncuim fén alt so beidh sé ciontach i gcionta fé sna hAchtanna Custum agus raghaidh sé fé fhíneáil caoga punt in aghaidh gach cionta fé leith agus geallbhruidfar aon vearnais gur dineadh an sárú san ina taobh.
Saoirse o dhiúité do choda áirithe de hataí.
24.—Ní déanfar an diúité custum a forchuirtar le halt 16 den Acht Airgid, 1925 (Uimh. 28 de 1925) d'éileamh ná do ghearra ar na hearraí seo a leanas a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1928, no dá éis sin, sé sin le rá, húdaí agus múnlaí chun hataí do dhéanamh gur gá chun crícheanna na déantóireachta san iad do bhlocú no do mhúnlú no do ghearra agus gur léir do sna Coimisinéirí Ioncuim ina dtaobh gur roinnt mhaith d'obair na déantóireachta an blocú no an múnlú no an gearra san.
Diúité siamsa do mhaitheamh.
25.—Ní bheidh diúité siamsa inéilithe ná inghearrtha fé alt 1 den Finance (New Duties) Act, 1916, mar a leasuíodh é le hachtacháin ina dhiaidh sin, ar aon íocaíocht nách mó ná tuistiún as dul isteach go dtí siamsa.
Saoirse ón diúité siamsa do rásanna.
26.—Ar an 1adh lá de Bhealtaine, 1928, agus dá éis sin, ní déanfar diúité siamsa do réir bhrí alt 1 den Finance (New Duties) Act, 1916, d'éileamh ná do ghearra ar íocaíochtaí as dul isteach go dtí aon tsiamsa 'na gcuirfar ina luighe ar na Coimisinéirí Ioncuim ina thaobh ná fuil ann ach rás no rásanna capall agus san amháin.
Saoirse ón diúité siamsa d'Aonach Tailteann.
27.—Ní déanfar diúité siamsa do réir bhrí alt 1 den Finance (New Duties) Act, 1916, d'éileamh ná do ghearra ar íocaíochtaí as dul isteach go dtí aon tsiamsa a chuirfidh Comhairle Aonaigh Thailteann ar siúl má cuirtar ina luighe ar na Coimisinéirí Ioncuim go bhfuil dlúth-bhaint ag an siamsa le hAonach Tailteann agus gur chun tairbhe don Aonach san amháin a bheidh sé ar siúl.
Leathnú ar an saoirse ón diúité siamsa do thaisbeántaisí talmhaíochta.
28.—Ní déanfar siamsa a cuirfar ar siúl ag cumann do bunuíodh chun leasa do cheárdas na talmhaíochta no do bhrainse éigin de agus chuige sin amháin do dhúna amach ón saoirse a tugtar le halt 7 den Finance Act, 1921, mar gheall ar aon ítim áirithe nách cuid de thaisbeántas den tsaghas a luaidhtear i mír (b) d'fho-alt (1) den alt san 7 do bheith sa tsiamsa agus mar gheall air sin amháin, má cuirtar ina luighe ar na Coimisinéirí Ioncuim ná fuil an ítim sin sa tsiamsa ach mar fho-chuid de.
Leasú ar alt 6 den Customs and Inland Revenue Act, 1879.
29.—Ar an 26adh lá d'Abrán, 1928, agus dá éis sin beidh éifeacht ag alt 6 den Customs and Inland Revenue Act, 1879, maidir le biotáille lom do stillíodh i Saorstát Éireann agus a hathiomportálfar ón mBreatain Mhóir no o Thuaisceart Éireann, fé is dá leigtí ar lár ann na focail “the same shall be brought back within five years from the time of the exportation thereof, and”.
CUID III.
Diuitethe Bais.
Alt 16 den Finance Act, 1907, d'athghairm.
30.—(1) Dintar leis seo alt 16 (alt i dtaobh deire do chur le suimiú teoranta ar mhaoin shocruithe áirithe) den Finance Act, 1907, d'athghairm maidir le daoine a gheobhaidh bás tar éis rithte an Achta so.
(2) Má dineadh bona fide, roimh an 21adh lá d'Abrán, 1928, leas feitheamhach do réir bhrí Chuid I. den Finance Act, 1894, in aon mhaoin do dhíol no do chur fé mhorgáiste ar lán-chomaoine in airgead no i luach airgid, ansan ní bheidh iníoctha ar an maoin sin ag an gceannathóir no ag an morgáistí ar theacht i seilbh an leasa dho aon diúité eile ach an diúité do bheadh iníoctha dá mba ná rithfí an t-alt so, agus i gcás morgáiste áireofar mar mhuirear is déanaí ná muirear an mhorgáistí aon diúité is aoirde ná san agus is iníoctha ag an morgáisteoir.
CUID IV.
Cain Phroifit Chorparaide.
Cáin phroifit chorparáide ar phroifití cuideachtana coigríche.
31.—(1) Fé réir forálacha an ailt seo is do réir ráta seacht go leith per cent., in ionad ráta cúig per cent., a héileofar, a gearrfar, agus a híocfar cáin phroifit chorparáide is iníoctha ar phroifití cuideachtan coigríche a eireoidh i dtréimhse chuntasaíochta a chríochnóidh tar éis an 31adh lá de Mhí na Nodlag, 1928.
(2) Ní bhainfidh an t-alt so le cáin phroifit chorparáide is inéilithe ar phroifití cuideachtan coigríche a eireoidh i dtréimhse chuntasaíochta 'na gcuirfidh an chuideachta choigríche ina luighe ar na Coimisinéirí Ioncuim ina taobh—
(a) go raibh gach ball den chuideachtain choigríche sin ina chomhnaí lasmuich de Shaorstát Éireann ar feadh na tréimhse cuntasaíochta san go léir, no
(b) gur dhin an chuideachta choigríche sin—
(i) i gcás na tréimhse cuntasaíochta a bhí ann an 1adh lá d'Eanair, 1929, ar feadh iomlán na haimsire ón 31adh lá de Mhí na Nodlag, 1928, go deire na tréimhse cuntasaíochta san, no
(ii) i gcás na tréimhse cuntasaíochta a bhí ann i gceann sé mhí ón lá do thosnuigh an chuideachta choigríche sin ar ghnó do bheith ar siúl acu i Saorstát Éireann, ar feadh iomlán na haimsire o dheire na sé mí sin go deire na tréimhse cuntasaíochta san, no,
(iii) i gcás aon tréimhse eile cuntasaíochta, ar feadh iomlán na tréimhse cuntasaíochta san,
brainse-chlár do chimeád i Saorstát Éireann de sna baill den chuideachtain sin do bhí ina gcomhnaí i Saorstát Éireann agus, do réir dhlí na tíre ina bhfuil an chuideachta choigríche sin ionchorparáidithe agus do réir dhlí Shaorstáit Éireann agus chun na gcrícheanna bhaineann le cáinmheas i gcóir diúitéthe báis sa tír sin agus i Saorstát Éireann, gur maoin atá suidhte i Saorstát Éireann no go dtuigtar gur maoin den tsórt san an stoc agus na scaireanna uile atá cláruithe sa bhrainse-chlár san agus atá ar seilbh ag daoine ar a bhfuil buan-chomhnaí i Saorstát Éireann, no
(c) gur thosnuigh an chuideachta choigríche sin ar thrádáil no ar ghnó do bheith ar siúl acu i Saorstát Éireann laistigh de shé mhí roimh dheire na tréimhse cuntasaíochta san.
(3) Léireofar an t-alt so mar éinní amháin le Cuid V. den Finance Act, 1920.
CUID V.
Ilghneitheach agus Generalta.
Leasú ar alt 63 den Finance Act, 1916.
32.—Dintar leis seo alt 63 den Finance Act, 1916, mar do hoiriúnuíodh é leis an Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), agus fé, do leasú mar leanas:—
(a) tré sna focail “in the United States of America” atá anois ann do scriosa amach agus tré sna focail “outside Saorstát Éireann” do chur in ionad na bhfocal a scriostar amach amhlaidh, agus
(b) tré sna focail “by British subjects” atá anois ann do scriosa amach.
Stampaí árachais díomhaointis.
33.—(1) Léireofar alt 20 den Finance Act, 1911, agus beidh éifeacht aige agus tuigfar go raibh éifeacht aige riamh o thosach feidhme an Unemployment Insurance Act, 1920, fé is dá bhfoluíodh an focal “stamps used to denote other duties” atá anois ann stampaí a húsáidtear chun crícheanna an Unemployment Insurance Act, 1920, sin.
(2) An méid d'alt 33 den Unemployment Insurance Act, 1920, le n-a mbronntar údarás ar na Coimisinéirí Ioncuim rialacháin do dhéanamh chun forálacha achtachán áirithe a luaidhtear san alt san do chur i mbaint, fé sna hatharuithe is gá maidir le stampaí árachais díomhaointis, beidh éifeacht aige (d'ainneoin aon aistriú do dineadh roimhe seo no a déanfar ina dhiaidh seo ar an údarás san chun an Aire Puist agus Telegrafa) fé is dá mba chuid de sna hachtacháin a luaidhtear amhlaidh san alt san 33 ailt 21, 35, agus 36 den Inland Revenue Regulation Act, 1890, agus alt 9 den Stamp Act, 1891, agus gach achtachán le n-a leasuítear na hailt sin no aon cheann acu.
Cúram agus bainistí cánacha agus diúitéthe.
34.—(1) Gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht so dintar leis seo iad do chur fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim.
(2) Aon eolas a fuair na Coimisinéirí Ioncuim roimh rith an Achta so no a gheobhaid dá éis sin, i dtaobh aon chánach no diúité fé n-a gcúram agus fé n-a mbainistí, féadfid é d'úsáid chun aon chríche a bhaineann le haon cháin no diúité eile fé n-a gcúram agus fé n-a mbainistí.
Athchomhairc.
35.—Dintar leis seo na hachtacháin uile agus fé seach a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so d'athghairm sa mhéid a luaidhtear sa tríú colún den Sceideal san agus ar na dátaí fé seach a luaidhtear sa cheathrú colún den Sceideal san agus o sna dátaí sin amach.
Gearr-theideal, léiriú agus tosach feidhme.
36.—(1) Féadfar an tAcht Airgid, 1928, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim, agus léireofar Cuid II. den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum, agus sa mhéid go mbaineann sí le diúitéthe máil léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann le diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar a mhalairt tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barra-cháin no le for-cháin do theacht i bhfeidhm an 6adh lá d'Abrán, 1928, agus ragha sé in éifeacht an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Có-aontú a dineadh an 25adh lá d'Abrán, 1928, idir an Rialtas Briotáineach agus Rialtas Shaorstáit Éireann, ag leasú an Chó-aontuithe a dineadh ar an gceathrú lá déag d'Abrán, 1926, idir na Rialtaisí sin i dtaobh Cánach Ioncuim Dúbalta.
With a view to making such alterations in the Agreement made the 14th April, 1926, between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927, and of the alterations contemplated in the Irish Free State Income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as follows:—
1. (a) In Article 1 (a) of the said Agreement the words “British income tax” shall as respects the year 1928/29 and any subsequent year be construed as meaning British income tax charged or chargeable at the standard rate and the expression “British super-tax” shall for the year 1928/29 include British sur-tax and shall for subsequent years mean British sur-tax.
(b) In Article 1 (b) of the said Agreement the expression “Irish Free State super-tax” shall for the year 1928/29 include Irish Free State sur-tax and shall for subsequent years mean Irish Free State sur-tax.
2. The following Article shall be substituted for Article 2 of the said Agreement:—
2. (1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State tax respectively in accordance with and under the provisions of Section 27 of the Finance Act, 1920, provided that
(a) the rate of relief to be allowed from British income tax shall be one-half of that person's appropriate rate of British income tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower;
(b) the rate of relief to be allowed from Irish Free State tax shall be one-half of that person's appropriate rate of British income tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower;
(c) the appropriate rate of British income tax for any year shall in the case of a person whose income is chargeable to British income tax at the standard rate only be a rate ascertained by dividing the amount of tax payable by him for that year in respect of his total income (before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of Sections 27 of the Finance Act, 1920, as amended by this Article) by the amount of his total income, and shall in the case of a person part of whose total income is chargeable to British income tax at a rate or rates in excess of the standard rate be the sum of the following rates:—
(i) the rate which would have been the appropriate rate in the case of that person if his income had been chargeable at the standard rate only, and
(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year;
(d) the appropriate rate of Irish Free State tax for any year shall in the case of a person whose income is chargeable in the Irish Free State to income tax only be a rate ascertained by dividing the amount of tax payable by him for that year in respect of his total income (before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of Section 27 of the Finance Act, 1920, as amended by this Article) by the amount of his total income, and shall in the case of a person whose income is chargeable to Irish Free State sur-tax be the sum of the following rates:—
(i) the rate which would have been the appropriate rate in the case of that person if his income had been chargeable to income tax only, and
(ii) the rate ascertained by dividing the amount of the Irish Free State sur-tax payable by that person for that year by the amount of his total income for that year;
(e) relief under this Article from British income tax allowable to any person for any year shall be given as to such an amount as would be due if his income for the year were chargeable to British income tax at the standard rate only and to Irish Free State income tax only by repayment of or set off against the tax at the standard rate payable by him for that year, and as to any balance by repayment of or set off against any British sur-tax payable by him for that year;
(f) relief under this Article from Irish Free State tax allowable to any person for any year shall be given as to such an amount as would be due if his income for the year were chargeable to British income tax at the standard rate only and to Irish Free State income tax only by repayment of or set off against the income tax payable by him for that year, and as to any balance by repayment of or set off against any Irish Free State sur-tax payable by him for that year.
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
(a) that person's rate of British super-tax for the year 1928/29 ascertained by dividing the amount of the super-tax payable by him for that year by the amount of his total income from all sources for that year as estimated for super-tax purposes,
(b) that person's rate of Irish Free State super-tax for the year 1928/29 ascertained by dividing the amount of the super-tax payable by him for that year by the amount of his total income from all sources for that year as estimated for super-tax purposes.
(3) For the purposes of this Article references to Section 27 of the Finance Act, 1920, shall in relation to British taxation be construed as references to that section subject to the amendments thereof effected by the British Finance Act, 1927, other than the amendment of the said section numbered (iv) in Part II of the Fifth Schedule to the said Act of 1927.
3. This Agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State, and shall have effect only if and so long as legislation confirming the Agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State.
Dated this 25th day of April, Nineteen Hundred and Twentyeight.
(Signed) | (Signed) |
WINSTON S. CHURCHILL, | EARNAN DE BLAGHD, |
Chancellor of the Exchequer. | Minister for Finance, Saorstát Éireann. |
DARA SCEIDEAL.
SIUICRE, MOLAS, GLUCOS, SACAIRIN.—RATAI DIUITETHE, AIS-TARRAICI AGUS LIUNTAISI.
CUID I.—DIUITETHE.
Earrai. | Diúité Custum. | Diúité Máil. | ||||||
s. | d. | s. | d. | |||||
Siúicre a thaisbeánann pólarú is mó ná ocht ngráid nochad nuair a tástáltar leis an | ||||||||
bpólariscóip é, | an céad | 11 | 8 | 11 | 8 | |||
Siúicre de phólarú nách mó ná sé gráid | ||||||||
sheachtód, | an céad | 5 | 7 | 5 | 7 | |||
Siúicre de phólarú— | ||||||||
Is mó ná | 76 | agus nách mó ná | 77 | an céad | 5 | 9.4 | 5 | 9.4 |
77 | 78 | 5 | 11.6 | 5 | 11.6 | |||
78 | 79 | 6 | 1.9 | 6 | 1.9 | |||
79 | 80 | 6 | 4.1 | 6 | 4.1 | |||
80 | 81 | 6 | 6.4 | 6 | 6.4 | |||
81 | 82 | 6 | 8.6 | 6 | 8.6 | |||
82 | 83 | 6 | 10.8 | 6 | 10.8 | |||
83 | 84 | 7 | 1.4 | 7 | 1.4 | |||
84 | 85 | 7 | 3.9 | 7 | 3.9 | |||
85 | 86 | 7 | 6.4 | 7 | 6.4 | |||
86 | 87 | 7 | 8.9 | 7 | 8.9 | |||
87 | 88 | 7 | 11.7 | 7 | 11.7 | |||
88 | 89 | 8 | 2.5 | 8 | 2.5 | |||
89 | 90 | 8 | 5.9 | 8 | 5.9 | |||
90 | 91 | 8 | 9.2 | 8 | 9.2 | |||
91 | 92 | 9 | 0.6 | 9 | 0.6 | |||
92 | 93 | 9 | 4.0 | 9 | 4.0 | |||
93 | 94 | 9 | 7.3 | 9 | 7.3 | |||
94 | 95 | 9 | 10.7 | 9 | 10.7 | |||
95 | 96 | 10 | 2.0 | 10 | 2.0 | |||
96 | 97 | 10 | 5.4 | 10 | 5.4 | |||
97 | 98 | 10 | 8.8 | 10 | 8.8 | |||
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilleuraí ceadúnaithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súgh siúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip agus ná héilítear diúité air go speisialta tré fheidhm forálacha eile na Coda so den Sceideal so:— | ||||||||
Má bhíonn 70 per cent. no níos mó d'abhar | ||||||||
chun milsithe ionta, | an céad | 7 | 5 | 7 | 5 | |||
Má bhíonn níos lú ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun milsithe | ||||||||
ionta, | an céad | 5 | 4 | 5 | 4 | |||
Mara mbeidh thar 50 per cent. d'abhar chun | ||||||||
milsithe ionta, | an céad | 2 | 7 | 2 | 7 | |||
Tuigfar go bhfuil an t-abhar chun milsithe chó mór le méid iomlán an tsiúicre chána agus iompála agus an tsiúicre eile atá san earra mar a déanfar san amach tré dheighlteánacht a déanfar fé mar a ordóidh na Coimisinéirí Ioncuim:— | ||||||||
Glúcós: | ||||||||
Soladach | .. .. | .. | an céad | 7 | 5 | 7 | 5 | |
Fliuch | .. | .. .. | .. | an céad | 5 | 4 | 5 | 4 |
Sacairín (le n-a n-áirítear substaintí den chineál chéanna no chun na húsáide | ||||||||
céanna) | .. | .. .. | .. | an únsa | 3 | 9 | 3 | 9 |
CUID II.—AIS-TARRAICI AGUS LIUNTAISI.
A.—AIS-TARRAICI CUSTUM.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirítear siúicre no molás a dineadh o shiúicre no o mholás ar ar híocadh diúité) agus a ghaibh tré mhonarcha shiúicre i Saorstát Éireann d'easportáil no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é úsáid mar stóranna luinge. | I gcás moláis a dineadh fé bhanna, suim is có-mhéid leis an diúité do híocadh, agus in aon chás eile suim is có-mhéid leis an diúité do bheadh inéilithe nuair a hiomportálfí earra den tsórt chéanna. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfar ar bord luinge, no a lóisteálfar i mbanna-stóras, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité is inéilithe ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí, no, i gcás déantúisí fuighligh, a bheith sna hearraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás a dineadh i Saorstát Éireann, o shiúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh | |
biotáille ......... an céad | 2s. 7d. |
B.—AIS-TARRAICI MAIL.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge, no do lóisteáil i mbanna-stórás chun é úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfar ar bord luinge, no a lóisteálfar i mbanna-stórás, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás a dineadh i Saorstát Éireann, o shiúicre ar ar híocadh diúité, agus a seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh | |
biotáille .................. an céad | 2s. 7d. |
(5) Ais-tarrac nuair a déanfar glúcós ar ar híocadh diúité do lóisteáil i stórás do mhol na Coimisinéirí Ioncuim fé alt a dó den Manufactured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an aistarrac do bheadh iníoctha ar easportáil an ghlúcóis. |
C.—LIUNTAISI DO GHLANTOIRI AR MHOLAS DO DINEADH I SAORSTAT ÉIREANN AGUS NA hUSAIDTEAR ACH MAR BHIA D'EALLACH STUIC.
Cineál an Liúntais. | Ráta an Liúntais. |
Liúntas ar mholás do dineadh o shiúicre ar ar híocadh diúité nuair a hiomportáladh é no ar ar híocadh an | |
diúité máil....................... an céad | 2s. 7d. |
TRIU SCEIDEAL.
ACHTACHAIN A hATHGHAIRMTEAR.
Siosón agus Caibideal no Uimhir agus Bliain. | Gearr-Theideal.
| Méid na hAthghairme.
| Dáta na hAthghairme.
|
63 & 64 Vic., c. 7. | Finance Act, 1900. | Fo-alt (2) d'alt 12, ach amháin sa mhéid go mbaineann sé le daoine do fuair bás roimh an 19adh lá d'Abrán, 1907. | Am rithte an Achta so. |
8 & 9 Geo. V., c. 40. | Income Tax Act, 1918. | Ailt 98 agus 134. | 6adh Abrán, 1928. |
Mír (e) d'fho-alt (2) d'alt 16, agus ailt 19 agus 20. | 26adh Abrán, 1928. |
Number 11 of 1928.
FINANCE ACT, 1928.
ARRANGEMENT OF SECTIONS
INCOME TAX.
Section | |
Certificate of payment of income tax under Schedules A and B. | |
General notice to deliver lists, declarations or statements. | |
Notices of assessments and time for giving notice of appeals. |
CUSTOMS AND EXCISE.
DEATH DUTIES.
CORPORATION PROFITS TAX.
MISCELLANEOUS AND GENERAL.
Agreement.
Sugar, Molasses, Glucose, Saccharin.—Rates of duties, drawbacks and allowances.
Enactments Repealed.
Acts Referred to | |
No. 18 of 1927 | |
No. 27 of 1924 | |
No. 28 of 1925 | |
No. 2 of 1922 | |
Number 11 of 1928.
FINANCE ACT, 1928.
PART I.
Income Tax.
Income tax and super-tax for the year 1928-29.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1928, at the rate of three shillings in the pound.
(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1928, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1927.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1927, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1928.
Discontinuance of charge to super-tax.
2.—Super-tax shall not be charged for the year beginning on the 6th day of April, 1929, or any subsequent year.
Charge to sur-tax.
3.—(1) In addition to the income tax charged at the rate prescribed for any year there shall be charged, levied, and paid for that year in respect of the income of any individual, the total of which from all sources exceeds two thousand pounds, an additional duty of income tax (in this Act referred to as sur-tax) at the rate or rates prescribed by the Oireachtas for that year.
(2) Sur-tax shall be due and payable on or before the 1st day of January next after the end of the year of assessment, except that sur-tax or any part of sur-tax included in an assessment which is signed and allowed on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is signed and allowed.
(3) All the provisions of the Income Tax Acts which were in force during the year beginning on the 6th day of April, 1927, shall in so far as they relate to super-tax or to any matter or thing touching super-tax continue to have effect and be construed as relating to sur-tax and to the similar matter or thing touching sur-tax, subject to the amendments made therein by this Act and subject to the following modifications, that is to say:—
(a) sub-section (1) of section 5 of the Income Tax Act, 1918, shall have effect as though the words “for the previous year” were omitted therefrom,
(b) sub-section (2) of section 5 of the said Act shall have effect as though the words “for any year” and the words “for the following year” were omitted therefrom,
(c) sub-section (3) of section 5 of the said Act shall have effect as though the words “of the previous year” were omitted therefrom,
(d) section 6 of the said Act shall not have effect,
(e) sub-section (3) of section 7 of the said Act shall have effect as though the words “following the year” were inserted therein before the words “for which super-tax is chargeable,” and
(f) sub-section (1) of section 8 of the said Act as amended by section 26 of the Finance Act, 1919, shall have effect as though the words “the year following the year of assessment” were inserted therein in lieu of the words “any year of assessment.”
Sur-tax for the year 1928-29.
4.—Sur-tax shall be charged for the year beginning on the 6th day of April, 1928, at the following rates:—
In respect of the first two thousand pounds of the income | Nil. |
In respect of the excess over two thousand pounds, | |
for every pound of the first five hundred pounds of the excess | Ninepence, |
for every pound of the next five hundred pounds of the excess | One Shilling. |
for every pound of the next one thousand pounds of the excess | One Shilling and Sixpence. |
for every pound of the next one thousand pounds of the excess | Two Shillings and Threepence. |
for every pound of the next one thousand pounds of the excess | Three Shillings. |
for every pound of the next two thousand pounds of the excess | Three Shillings and Sixpence. |
for every pound of the next two thousand pounds of the excess | Four Shillings. |
for every pound of the remainder of the excess | Four Shillings and Sixpence. |
Amendment of section 157 of Income Tax Act 1918.
5.—Sub-section (2) of section 157 (which relates to the date when income tax is due) of the Income Tax Act, 1918, shall cease to have effect so far as it relates to tax chargeable under Schedule A, other than any tax so chargeable in respect of income which is or is to be treated as earned income.
Certificate of payment of income tax under Schedules A and B.
6.—(1) The landlord or immediate lessor or the occupier of any property charged or chargeable under Schedule A or Schedule B of the Income Tax Act, 1918, may apply to the inspector of taxes for the district in which such property is situated for a certificate that all income tax charged under the said Schedules for all the years of assessment ending prior to the 6th day of April preceding the date of the application has been paid and that no further income tax under the said Schedules is chargeable for such years, and the inspector of taxes on being satisfied as to the facts shall issue a certificate to that effect.
(2) Notwithstanding section 199 of the Income Tax Act, 1918, where the property charged or chargeable has been sold for valuable consideration, and the certificate referred to in this section has been issued, the tax certified as having been paid or as not being chargeable, shall not be recoverable by distress from the occupier of the property charged or upon the premises in respect of which the assessment is made.
(3) A certificate of the inspector of taxes under this section shall not discharge any person or property from income tax in case of fraud or failure to disclose material facts other than a bona-fide purchaser for valuable consideration without notice of such fraud or failure or the property of such purchaser.
Exemption of persons in consular service of foreign state.
7.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax and sur-tax) in respect of the emoluments payable by a foreign state to which this section applies to any person who, being a citizen of such foreign state, is permanently employed in the consular service of such state and is appointed to serve in Saorstát Eireann and in respect of any income arising outside Saorstát Eireann accruing to any such person, and no account shall be taken of any such emoluments or income in estimating the amount of income of such person for the purposes of the Income Tax Acts.
(2) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923, and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.
(3) This section applies to every foreign state in respect of which the Revenue Commissioners are for the time being satisfied that it gives to persons permanently employed in the consular service of Saorstát Eireann a similar exemption to that given by this section to persons permanently employed in the consular service of such foreign state.
Confirmation of Agreement.
8.—The Agreement set forth in the First Schedule to this Act is hereby confirmed and shall have effect with respect to the exemption or relief to be granted from Saorstát Eireann Income Tax, super-tax and sur-tax for the year beginning on the 6th day of April, 1928, and from Saorstát Eireann income tax and sur-tax for every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to the exemption or relief to be granted, in the case of the year beginning on the 6th day of April, 1928, from British income tax, super-tax and sur-tax for that year and, in the case of any subsequent year, from British income tax and sur-tax for such year.
General notice to deliver lists, declarations or statements.
9.—(1) The Special Commissioners shall in each year of assessment cause general notice to be given, requiring all persons who, by the Income Tax Acts, are required to deliver any list, declaration, or statement to make out and deliver such list, declaration or statement to the inspectors of taxes for the respective districts or to the Revenue Commissioners within such time as shall be limited by such notice, not being less than twenty-one days from the giving thereof.
(2) The said general notice shall in each year be given by causing the same to be inserted once in the Iris Oifigiúil and once at least in each of two daily newspapers published in Saorstát Eireann and such insertions shall be deemed to be sufficient compliance with the foregoing sub-section and to be good service of such general notice on all persons concerned.
Notices of assessments and time for giving notice of appeals.
10.—(1) When assessments under Schedules A and B shall have been signed, the Special Commissioners shall cause notice thereof and of the time for giving notice of appeal to be given in such manner as they shall deem expedient.
(2) Any such notice may be given—
(a) by depositing the assessments with the inspectors of taxes for the respective districts for inspection by the persons assessed, and publishing notice of the time for giving notice of appeal in the Iris Oifigiúil and in at least two daily newspapers published in Saorstát Eireann; or
(b) by delivering to each person assessed a notification of the amount of his assessment and of the time for giving notice of appeal.
PART II.
Customs and Excise.
Motor car duty.
11.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all motor cars and component parts and accessories of motor cars imported into Saorstát Eireann on or after the 26th day of April, 1928.
(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
(4) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1928, by section 12 of the Finance Act, 1927 (No. 18 of 1927), shall not be charged or levied on any article chargeable with the duty imposed by this section.
(5) In this Part of this Act—
the expression “motor car duty” means the duty imposed by this section, and
the expression “motor cars” includes motor tractors, motor bicycles, and motor tricycles, and also includes vehicles designed solely or primarily for traction by or attachment to motor cars, motor tractors, motor bicycles, or motor tricycles.
Drawback in respect of motor car duty.
12.—(1) If it is proved to the satisfaction of the Revenue Commissioners that motor car duty has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.
(2) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to motor car duty and any such article re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.
(3) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this section.
Exemptions from motor car duty.
13.—(1) Where it is proved to the satisfaction of the Revenue Commissioners that a motor car is constructed and adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction or that a motor tractor is constructed and adapted for agricultural purposes not involving use on a public road and is intended to be or has been and is being used exclusively for such agricultural purposes or that an article is a component part or accessory and is intended to be or has been and is being exclusively used as a component part or accessory of any such motor car or motor tractor as aforesaid, or that an article is of a kind mainly used as a component part or accessory of a motor car but is imported for use for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as to labelling, marking, stamping, proof, security or otherwise as they think fit to impose, allow such article to be imported without payment of motor car duty, or, where such duty has been paid on importation, shall repay such duty.
(2) On any transfer of ownership of a motor car or of a component part or accessory which has been admitted under this section without payment of motor car duty, or in respect of which motor car duty has been repaid under this section, the transferor shall, where the Revenue Commissioners so require, forthwith give to the Revenue Commissioners notice of such transfer and of the name and address of the transferee.
(3) If, while motor car duty continues to be payable, any person obliterates or removes a label, stamp, or mark affixed to a motor car or to a component part or accessory of a motor car pursuant to conditions imposed by the Revenue Commissioners under this section or uses a motor car or a component part or accessory which has been admitted under this section without payment of motor car duty or in respect of which motor car duty has been repaid under this section for any purpose other than the purpose on account of which such admission or repayment was made, or fails to give notice in pursuance of a requirement of the Revenue Commissioners under this section of a transfer of a motor car or a component part or accessory of a motor car or of the name or address of the transferee thereof, such person shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a fine equal to treble the value of such motor car, component part or accessory, including the motor car duty payable thereon, or, at the election of the Revenue Commissioners, to a fine of one hundred pounds and, in any case, the motor car, component part or accessory in respect of which the offence is committed shall be forfeited.
Further exemptions from motor car duty.
14.—(1) The Minister for Finance may by order exempt from motor car duty any specified article liable to such duty if he is satisfied that, having regard to the small value of the article, it is inexpedient that the duty should be charged.
Orders made under sub-section (5) of section 13 of the Finance (No. 2) Act, 1915, and in force on the 25th day of April, 1928, may be revoked or amended by an order made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and continue in force accordingly.
(2) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from motor car duty of motor cars brought into Saorstát Eireann by persons making only a temporary stay therein.
Regulations made under sub-section (6) of section 13 of the Finance (No. 2) Act, 1915, and in force on the 25th day of April, 1928, may be revoked or amended by regulations made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and to motor cars liable to that duty and shall continue in force accordingly.
Allowance of credit for motor car duty.
15.—Notwithstanding anything contained in section 56 of the Customs Consolidation Act, 1876, the Revenue Commissioners may, in respect of any motor car chassis imported without a body and liable to motor car duty, allow, subject to such conditions as to security for payment of the duty and otherwise as they shall think proper to prescribe, the payment of the duty properly payable on the importation of such chassis to be deferred for a period not exceeding three months from the date on which such chassis was entered under the Customs Acts.
Duty on empty glass bottles and empty glass jars.
16.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all empty glass bottles and empty glass jars of the kind hereinafter mentioned of a capacity of five fluid ounces or more and imported into Saorstát Eireann on or after the 26th day of April, 1928, that is to say:—
(a) all empty glass bottles of a kind ordinarily used for bottling table waters as defined by sub-section (2) of section 7 of the Finance Act, 1916, spirits (excluding perfumed spirits and medicinal spirits) wine, beer or cider, and
(b) all empty glass jars of a kind ordinarily used for containing jams, marmalades, or jellies.
(2) If it appears to the satisfaction of the Minister for Finance, in consultation with the Minister for Industry and Commerce, that bottles and jars of the kinds specified in sub-section (1) of this section made of white glass and suitable for the requirements of traders in Saorstát Eireann are not manufactured in Saorstát Eireann the Revenue Commissioners may, by licence, authorise, subject to such conditions as they shall think fit to prescribe and as shall appear in the licence, the importation without payment of duty of empty glass bottles and jars of the kinds specified in the said sub-section (1) which, in the opinion of the Commissioners, are made of white glass.
(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty, if it is shown to the satisfaction of the Revenue Commissioners either:—
(a) that the article had not been imported prior to its exportation, or
(b) that the article had been first imported prior to the 12th day of May, 1924, or
(c) that the article had been first imported on or after the 12th day of May, 1924, and either was not liable to duty under any Act of the Oireachtas in force at the time of its importation or was so liable and such duty was duly paid thereon.
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.
(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds and any article liable to the duty mentioned in sub-section (1) of this section in respect of which such contravention has taken place shall be forfeited.
(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section.
(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation and duty shall be paid on that value as fixed by the Revenue Commissioners.
Duty on certain bottles and jars containing dutiable commodities.
17.—There shall be charged, levied, and paid on every bottle or jar of the capacity of five fluid ounces or more imported into Saorstát Eireann on or after the 26th day of April, 1928, and containing at the time of importation any dutiable commodity a duty of customs at the rate of sixpence for every dozen or part of a dozen such bottles or jars.
Continuance of new import duties.
18.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1928, by section 12 of the Finance Act, 1927 (No. 18 of 1927), shall, with the exceptions aforesaid and with the further exception of the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres, continue to be charged, levied, and paid on and from the said 1st day of May, 1928, up to the 1st day of May, 1929.
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruits.
19.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1928, by section 13 of the Finance Act, 1927 (No. 18 of 1927), shall continue to be charged, levied and paid on and from the said 1st day of August, 1928, up to the 1st day of August, 1929.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstat Eireann” for the expression “Great Britain and Ireland.”
Amendment of section 15 of the Finance Act, 1924.
20.—In sub-section (3) of section 15 of the Finance Act, 1924 (No. 27 of 1924) the expression “sugar confectionery” shall not include ginger preserved in syrup imported into Saorstát Eireann in wooden barrels or casks of a capacity of not less than one hundredweight.
Alteration of duties on sugar.
21.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall be charged, levied, and paid as on and from the 26th day of April, 1928, the duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Second Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).
(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 26th day of April, 1928, be charged, levied, and paid the duties specified in the third column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).
(3) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922, shall apply and have effect subject to the following modifications, that is to say:—
(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and
(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”
Alteration of duties on articles made from or containing sugar, etc.
22.—(1) In lieu of the duties of customs chargeable under section 21 of the Finance Act, 1925 (No. 28 of 1925) there shall be charged, levied, and paid on all articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and any article on which a duty is imposed by section 21 (which relates to alteration of duties on sugar) of this Act) imported into Saorstát Eireann on or after the 26th day of April, 1928, and made from or containing sugar or other sweetening matter, the following duties of customs, that is to say:—
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny and one farthing on the pound;
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of one shilling on the gallon.
(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(3) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty imposed by this section.
Exemption of certain spirit varnish from duty.
23.—(1) Where a manufacturer in Saorstát Eireann of goods in the manufacture or preparation for sale of which varnish made with spirit (in this section referred to as spirit varnish) is used shows to the satisfaction of the Revenue Commissioners—
(a) that a spirit varnish made in Saorstát Eireann and reasonably efficient for the purpose of such manufacturer is not obtainable, and
(b) that a substantial proportion of the said goods is exported,
the Revenue Commissioners may, subject to the provisions of this section and to compliance with such conditions as they think fit for the security of the revenue from time to time to prescribe, allow the importation by such manufacturer without payment of spirit duty of such quantity of spirit varnish as they consider reasonable for the said purpose of such manufacturer.
(2) No spirit varnish shall be imported under this section without payment of spirit duty unless the Revenue Commissioners are satisfied that such varnish is made with spirit which has before use in the manufacture of such varnish been sufficiently denatured to render such spirit impotable.
(3) No continuing authority for the importation of spirit varnish without payment of spirit duty shall be granted under this section by the Revenue Commissioners for any period exceeding three years but any such continuing authority may, so long as the Revenue Commissioners are satisfied that the conditions prescribed by them under this section continue to be fulfilled, be renewed from time to time for periods not exceeding three years.
(4) Any such continuing authority as aforesaid or any renewal thereof may be withdrawn by the Revenue Commissioners at any time.
(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds, and any varnish in respect of which such contravention has taken place shall be forfeited.
Exemption from duty of certain parts of hats.
24.—The duty of customs imposed by section 16 of the Finance Act, 1925 (No. 28 of 1925) shall not be charged or levied on the following articles imported into Saorstát Eireann on or after the 26th day of April, 1928, that is to say, hoods and shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it appears to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture.
Remission of entertainments duty.
25.—Entertainments duty shall not be chargeable or leviable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments on any payment for admission to an entertainment which does not exceed fourpence.
Exemption of race meetings from entertainments duty.
26.—On and after the 1st day of May, 1928, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more horse races.
Exemption of Aonach Tailteann from entertainments duty.
27.—Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment provided by the Council of Aonach Tailteann if it is shown to the satisfaction of the Revenue Commissioners that the entertainment is held in immediate connection with Aonach Tailteann and solely for the benefit thereof.
Extension of exemption of agricultural exhibitions from entertainments duty.
28.—An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921, solely by reason of the inclusion in the entertainment of any item which is not part of an exhibition of the kind specified in paragraph (b) of sub-section (1) of the said section 7, if such item is shown to the satisfaction of the Revenue Commissioners to be included in the entertainment merely as a subsidiary part thereof.
Amendment of section 6 of the Customs and Inland Revenue Act, 1879.
29.—Section 6 of the Customs and Inland Revenue Act, 1879, shall, on and after the 26th day of April, 1928, have effect in relation to plain spirits distilled in the Irish Free State reimported from Great Britain or Northern Ireland as if the words “the same shall be brought back within five years from the time of the exportation thereof, and” were omitted therefrom.
PART III.
Death Duties.
Repeal of section 16 of the Finance Act, 1907.
30.—(1) Section 16 (which relates to the abolition of limited aggregation of certain settled property) of the Finance Act, 1907, is hereby repealed so far as relates to persons dying after the passing of this Act.
(2) Where an interest in expectancy within the meaning of Part I. of the Finance Act, 1894, in any property has before the 25th day of April, 1928, been bona fide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this section had not passed, and in the case of a mortgage any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.
PART IV.
Corporation Profits Tax.
Corporation profits tax on profits of foreign companies.
31.—(1) Corporation profits tax chargeable on profits of a foreign company arising in an accounting period ending after the 31st day of December, 1928, shall, subject to the provisions of this section, be charged, levied and paid at the rate of seven and one-half per cent. in lieu of the rate of five per cent.
(2) This section shall not apply to corporation profits tax chargeable on profits of a foreign company arising in an accounting period in respect of which such foreign company satisfies the Revenue Commissioners either—
(a) that during the whole of such accounting period all the members of such foreign company were resident outside Saorstát Eireann, or
(b) that—
(i) in the case of the accounting period current on the 1st day of January, 1929, during the whole of the time from the 31st day of December, 1928, to the end of such accounting period, or
(ii) in the case of the accounting period current at the expiration of six months from the day on which such foreign company commenced to carry on business in Saorstát Eireann, during the whole of the time from the expiration of such six months to the end of such accounting period, or
(iii) in the case of any other accounting period, during the whole of such accounting period,
such foreign company maintained in Saorstát Eireann a branch register of its members resident in Saorstát Eireann and that according to the law of the country in which such foreign company is incorporated and the law of Saorstát Eireann all stock and shares registered in such branch register and held by persons domiciled in Saorstát Eireann are or are deemed to be property situate in Saorstát Eireann for the purposes of assessment to death duties in such country and in Saorstát Eireann, or
(c) that such foreign company commenced to carry on trade or business in Saorstát Eireann within six months before the end of such accounting period.
(3) This section shall be construed as one with Part V. of the Finance Act, 1920.
PART V.
Miscellaneous and General.
Amendment of section 63 of the Finance Act, 1916.
32.—Section 63 of the Finance Act, 1916, as adapted by and under the Adaptation of Enactments Act, 1922 (No. 2 of 1922) is hereby amended as follows:—
(a) by the deletion of the words “in the United States of America” now contained therein and the insertion in lieu of the words so deleted of the words “outside Saorstát Eireann,” and
(b) by the deletion of the words “by British subjects” now contained therein.
Unemployment insurance stamps.
33.—(1) Section 20 of the Finance Act, 1911, shall be construed and have effect and be deemed always to have had effect as from the commencement of the Unemployment Insurance Act, 1920, as if the expression “stamps used to denote other duties” contained therein included stamps used for the purposes of the said Unemployment Insurance Act, 1920.
(2) So much of section 33 of the Unemployment Insurance Act, 1920, as confers on the Revenue Commissioners authority to make regulations for applying, with the necessary adaptations, as respects unemployment insurance stamps the provisions of certain enactments specified in the said section, shall (notwithstanding any transfer heretofore made or hereafter to be made of such authority to the Minister for Posts and Telegraphs) have effect as if sections 21, 35, and 36 of the Inland Revenue Regulation Act, 1890, and Section 9 of the Stamp Act, 1891, and all enactments amending those sections or any of them were included amongst the enactments so specified in the said section 33.
Care and management of taxes and duties.
34.—(1) All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
(2) Any information acquired, whether before or after the passing of this Act, by the Revenue Commissioners in connection with any tax or duty under their care and management may be used by them for any purpose connected with any other tax or duty under their care and management.
Repeals.
35.—The several enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.
Short title, construction and commencement.
36.—(1) This Act may be cited as the Finance Act, 1928.
(2) Part I. of this Act shall be construed together with the Income Tax Acts, and Part II. of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and the Acts of the Oireachtas which relate to duties of excise and the management of those duties.
(3) Save as is otherwise provided, so much of this Act as relates to income tax or to super-tax or to sur-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1928.
FIRST SCHEDULE.
Agreement made the 25th day of April, 1928, between the British Government and the Government of the Irish Free State, amending the Agreement made on the fourteenth day of April, 1926, between the said Governments in respect of Double Income Tax.
With a view to making such alterations in the Agreement made the 14th April, 1926, between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927, and of the alterations contemplated in the Irish Free State Income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as follows:—
1.(a) In Article 1 (a) of the said Agreement the words “British income tax” shall as respects the year 1928/29 and any subsequent year be construed as meaning British income tax charged or chargeable at the standard rate and the expression “British super-tax” shall for the year 1928/29 include British sur-tax and shall for subsequent years mean British sur-tax.
(b) In Article 1 (b) of the said Agreement the expression “Irish Free State super-tax” shall for the year 1928/29 include Irish Free State sur-tax and shall for subsequent years mean Irish Free State sur-tax.
2. The following Article shall be substituted for Article 2 of the said Agreement:—
2. (1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State tax respectively in accordance with and under the provisions of Section 27 of the Finance Act, 1920, provided that
(a) the rate of relief to be allowed from British income tax shall be one-half of that person's appropriate rate of British income tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower;
(b) the rate of relief to be allowed from Irish Free State tax shall be one-half of that person's appropriate rate of British income tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower;
(c) the appropriate rate of British income tax for any year shall in the case of a person whose income is chargeable to British income tax at the standard rate only be a rate ascertained by dividing the amount of tax payable by him for that year in respect of his total income (before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of Section 27 of the Finance Act, 1920, as amended by this Article) by the amount of his total income, and shall in the case of a person part of whose total income is chargeable to British income tax at a rate or rates in excess of the standard rate be the sum of the following rates:—
(i) the rate which would have been the appropriate rate in the case of that person if his income had been chargeable at the standard rate only, and
(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year;
(d) the appropriate rate of Irish Free State tax for any year shall in the case of a person whose income is chargeable in the Irish Free State to income tax only be a rate ascertained by dividing the amount of tax payable by him for that year in respect of his total income (before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of Section 27 of the Finance Act, 1920, as amended by this Article) by the amount of his total income, and shall in the case of a person whose income is chargeable to Irish Free State sur-tax be the sum of the following rates:—
(i) the rate which would have been the appropriate rate in the case of that person if his income had been chargeable to income tax only, and
(ii) the rate ascertained by dividing the amount of the Irish Free State sur-tax payable by that person for that year by the amount of his total income for that year;
(e) relief under this Article from British income tax allowable to any person for any year shall be given as to such an amount as would be due if his income for the year were chargeable to British income tax at the standard rate only and to Irish Free State income tax only by repayment of or set off against the tax at the standard rate payable by him for that year, and as to any balance by repayment of or set off against any British sur-tax payable by him for that year;
(f) relief under this Article from Irish Free State tax allowable to any person for any year shall be given as to such an amount as would be due if his income for the year were chargeable to British income tax at the standard rate only and to Irish Free State income tax only by repayment of or set off against the income tax payable by him for that year, and as to any balance by repayment of or set off against any Irish Free State sur-tax payable by him for that year.
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
(a) that person's rate of British super-tax for the year 1928/29 ascertained by dividing the amount of the super-tax payable by him for that year by the amount of his total income from all sources for that year as estimated for super-tax purposes,
(b) that person's rate of Irish Free State super-tax for the year 1928/29 ascertained by dividing the amount of the super-tax payable by him for that year by the amount of his total income from all sources for that year as estimated for super-tax purposes.
(3) For the purposes of this Article references to Section 27 of the Finance Act, 1920, shall in relation to British taxation be construed as references to that section subject to the amendments thereof effected by the British Finance Act, 1927, other than the amendment of the said section numbered (iv) in Part II of the Fifth Schedule to the said Act of 1927.
3. This Agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State, and shall have effect only if and so long as legislation confirming the Agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State.
Dated this 25th day of April, Nineteen Hundred and Twenty-eight.
(Signed) | (Signed) |
WINSTON S. CHURCHILL. | EARNAN DE BLAGHD, |
Chancellor of the Exchequer. | Minister for Finance, Saorstát Eireann. |
SECOND SCHEDULE.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
PART I.—DUTIES.
Articles. | Customs Duty. | Excise Duty. | ||||||
s. | d. | s. | d. | |||||
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees, | the cwt. | 11 | 8 | 11 | 8 | |||
Sugar of a polarisation not exceeding seventy-six degrees, | the cwt. | 5 | 7 | 5 | 7 | |||
Sugar of a polarisation— | ||||||||
Exceeding 76 and not exceeding 77 | the cwt. | 5 | 9.4 | 5 | 9.4 | |||
77 | 78 | 5 | 11.6 | 5 | 11.6 | |||
78 | 79 | 6 | 1.9 | 6 | 1.9 | |||
79 | 80 | 6 | 4.1 | 6 | 4.1 | |||
80 | 81 | 6 | 6.4 | 6 | 6.4 | |||
81 | 82 | 6 | 8.6 | 6 | 8.6 | |||
82 | 83 | 6 | 10.8 | 6 | 10.8 | |||
83 | 84 | 7 | 1.4 | 7 | 1.4 | |||
84 | 85 | 7 | 3.9 | 7 | 3.9 | |||
85 | 86 | 7 | 6.4 | 7 | 6.4 | |||
86 | 87 | 7 | 8.9 | 7 | 8.9 | |||
87 | 88 | 7 | 11.7 | 7 | 11.7 | |||
88 | 89 | 8 | 2.5 | 8 | 2.5 | |||
89 | 90 | 8 | 5.9 | 8 | 5.9 | |||
90 | 91 | 8 | 9.2 | 8 | 9.2 | |||
91 | 92 | 9 | 0.6 | 9 | 0.6 | |||
92 | 93 | 9 | 4.0 | 9 | 4.0 | |||
93 | 94 | 9 | 7.3 | 9 | 7.3 | |||
94 | 95 | 9 | 10.7 | 9 | 10.7 | |||
95 | 96 | 10 | 2.0 | 10 | 2.0 | |||
96 | 97 | 10 | 5.4 | 10 | 5.4 | |||
97 | 98 | 10 | 8.8 | 10 | 8.8 | |||
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||||||
If containing 70 per cent or more of sweetening matter, | the cwt. | 7 | 5 | 7 | 5 | |||
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter, | the cwt. | 5 | 4 | 5 | 4 | |||
If containing not more than 50 per cent. of sweetening matter, | the cwt. | 2 | 7 | 2 | 7 | |||
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners:— | ||||||||
Glucose: | ||||||||
Solid | the cwt. | 7 | 5 | 7 | 5 | |||
Liquid | the cwt. | 5 | 4 | 5 | 4 | |||
Saccharin (including substances of a like nature or use) | the oz. | 3 | 9 | 3 | 9 | |||
PART II.—DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS DRAWBACKS.
Nature of Drawback. | Amount or Rate of Drawback. |
(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) and which has passed a refinery in Saorstát Eireann. | In the case of molasses produced in bond an amount equal to the duty paid and in any other case an amount equal to the duty which would be chargeable on the importation of the like article. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 2s. 7d. |
B.—EXCISE DRAWBACKS.
Nature of Drawback. | Amount or Rate of Drawback. |
(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 2s. 7d. |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTÁT EIREANN AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.
Nature of Allowance. | Rate of Allowance. |
Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid the cwt. | 2s. 7d. |
THIRD SCHEDULE.
ENACTMENTS REPEALED.
Session and Chapter or Number and Year. | Short Title. | Extent of Repeal. | Date of Repeal. |
63 & 64 Vic. c. 7. | Finance Act, 1900. | Sub-section (2) of section 12, except so far as relates to persons dying before the 19th day of April, 1907. | The passing of this Act. |
8 & 9 Geo. V. c. 40. | Income Tax Act, 1918. | Sections 98 and 134. | 6th. April, 1928. |
No. 28 of 1925. | Paragraph (e) of sub-section (2) of section 16, and sections 19 and 20. | 26th April, 1928. |