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Uimhir 15 de 1958.
An tACHT AIRGEADAIS, 1946.
[An tiontó oifigiúil.]
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin in aghaidh na bliana 1946-47.
1.—(1) Eileofar cáin ioncaim in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, do réir sé scillinge agus sé pingne faoin bpunt.
(2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, ar ioncam aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncaim ó gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, a héileofar amhlaidh í.
(3) I gcás ioncam iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), aon phearsan in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, a bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaitear san alt sin 5 a bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt seo) a éileamh in aghaidh na bliana sin dar tosach an 6ú lá d'Aibreán, 1946, do réir seacht scillinge agus sé pingne faoin bpunt i leith an oiread den ioncam sin agus is inchurtha faoi de bhuaidh fo-ailt (1) den alt sin 5 arna mhodhnú agus arna thonasc trí na forála ina dhiaidh seo den alt seo.
(4) Na forála, reachtúla agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán 1946, maidir le cáin ioncaim agus forcháin (lena n-áirítear forcháin bhreise), beidh éifeacht acu uile agus faoi seach, faoi réir forál an Achta seo, maidir leis an gcáin ioncaim agus an fhorcháin (lena n-áirítear forcháin bhreise) a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946.
(5) Nuair a bheas Cuid II den Acht Airgeadais, 1941 (Uimh. 14 de 1941) á tonasc (de bhuaidh an fho-ailt deiridh sin roimhe seo den alt seo) leis an bhforcháin bhreise a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, beidh éifeacht ag an gCuid sin II i dteannta agus faoi réir na modhnuithe seo a leanas, sé sin le rá:—
(a) cuirfear an abairt “an 6ú lá d'Aibreán 1946” in ionad na habairte “an 6ú lá d'Aibreán, 1941,” i ngach áit ina bhfuil an abairt sin sa Chuid sin II;
(b) i mír (b) d'fho-alt (3) d'alt 7 den Acht sin, cuirfear an abairt “an 5ú lá d'Aibreán, 1947,” in ionad na habairte “an 5ú lá d'Aibreán, 1942,” agus cuirfear na focail “deich mbliana” in ionad na bhfocal “cúig bliana” agus cuirfear an abairt “an 5ú lá d'Aibreán, 1946,” in ionad na habairte “an 5ú lá d'Aibreán, 1941,”.
Riail 8 de na Rialacha a bhaineas le Sceideal E den Income Tax Act, 1918, a athghairm.
2.—Athghairmtear leis seo Riail 8 de na Rialacha a bhaineas le Sceideal E den Income Tax Act, 1918.
Alt 3 den Acht Airgid, 1925, a leasú.
3.—Déantar leis seo alt 3 (a bhaineas le heisceadh pinsean agus aiscí míleata áirithe) den Acht Airgid, 1925 (Uimh. 28 de 1925), a leasú tríd an bhfo-alt seo a leanas a chur isteach ann in ionad fo-ailt (2) atá anois (de bhuaidh ailt 6 den Acht Airgeadais, 1944 (Uimh. 18 de 1944)) san alt sin 3, sé sin le rá:—
“(2) Folóidh na pinsin chréachta agus mhíchumais lena mbaineann alt 16 den Finance Act, 1919, agus is tuigthe gur fholaíodar riamh gach pinsean créachta agus míchumais a deonadh faoi na hAchta Arm-Phinsean, 1923 go 1946, agus gach aisce i leith créacht nó míchumas a deonadh amhlaidh, agus léireofar an t-alt sin 16 agus beidh éifeacht aige dá réir sin.”.
Forála maidir le caillteanais a thabhairt ar aghaidh faoi alt 14 den Acht Airgid, 1929.
4.—(1) Bainfidh an t-alt seo le haon chás—
(a) ina n-údaraíonn alt 14 den Acht Airgid, 1929 (Uimh. 32 de 1929), caillteanas nó aon chuid de chaillteanas a tharla do dhuine ar bith in aon trádáil, gairm nó slí bheatha a bhí ar siúl aige a thabhairt ar aghaidh agus, an oiread is oircheas, a bhaint de mhéid, nó a chur i gcoinne méid an bhrabúis nó an ghnóthachain ar a meisiúnófar é faoi Sceideal D den Income Tax Act, 1918, i leith na trádála, na gairme nó na slí beatha sin do na sé bliana meisiúnachta ina dhiaidh sin (dá ngairmtear an tréimhse sé mblian san alt seo), agus
(b) ina bhfolaíonn an tréimhse sé mblian aon bhliain nó blianta áirithe de na blianta meisiúnachta sa tréimhse a thosnaigh an 6ú lá d'Aibreán, 1939, agus a chríochnaigh an 5ú lá d'Aibreán, 1946.
(2) Déanfar in aon chás lena mbaineann an t-alt seo an tréimhse sé mblian a fhaidiú, agus is tuigthe í a bheith arna faidiú riamh, trí pé uimhir de bhlianta meisiúnachta, díreach i ndiaidh na tréimhse sé mblian, a chur léi is comhionann leis an uimhir de bhlianta meisiúnachta—
(a) a tháinig laistigh den tréimhse a thosnaigh an 6ú lá d'Aibreán, 1939, agus a chríochnaigh an 5ú lá d'Aibreán, 1946, agus
(b) a tháinig i ndiaidh na bliana meisiúnachta inar tharla an caillteanas.
Lamháltas i leith taighde eolaíochta.
5.—(1) San alt seo—
ciallaíonn an abairt “taighde eolaíochta” aon obair i réim na heolaíochta nádúrtha nó feidhmiúla d'fhonn eolas a mhéadú;
folaíonn an focal “sócmhainn” cuid de shócmhainn;
ní fholaíonn an abairt “caiteachas ar thaighde eolaíochta” aon chaiteachas faoina ndeachthas ag fáil chearta i dtaighde eolaíochta nó cearta a d'éirigh as taighde eolaíochta.
(2) I gcás duine a mbeidh trádáil ar siúl aige—
(a) do dhul, an 6ú lá d'Aibreán, 1946, nó dá éis, faoi chaiteachas neamhchaipitiúil ar thaighde eolaíochta maidir leis an trádáil, nó
(b) d'íoc aon tsuime, ar an dáta sin nó dá éis, le comhlacht a mbeidh taighde eolaíochta ar siúl acu agus a bheas ceadaithe chun críocha an ailt seo ag an Aire Airgeadais nó le hollscoil Éireannach, ionas go bhféadfadh an comhlacht nó an ollscoil sin taighde eolaíochta maidir leis an trádáil a ghabháil de láimh,
ansin, déanfar an caiteachas faoina ndeachthas amhlaidh nó an tsuim a híocadh amhlaidh asbhaint mar chostas nuair a bheas áireamh á dhéanamh ar bhrabús nó gnóthachan na trádála.
(3) Más rud é—
(a) ar an 6ú lá d'Aibreán, 1946, nó dá éis, go raghaidh duine faoi chaiteachas caipitiúil ar thaighde eolaíochta, agus
(b) (i) go mbeidh trádáil lena mbainfidh an caiteachas sin ar siúl aige an uair sin, nó
(ii) go dtionscnóidh agus go dtosnóidh sé ina dhiaidh sin trádáil a bhainfeas leis an taighde sin, agus
(c) go n-iarrfaidh sé ar an gcigire cánach lamháltas faoin bhfo-alt seo i leith an chaiteachais sin, agus
(d) go n-iarrfaidh sé sin amhlaidh—
(i) i gcás é do dhul faoin gcaiteachas le linn an trádáil a bheith ar siúl aige, laistigh de dhá mhí dhéag tar éis deireadh na bliana meisiúnachta ina ndeachthas faoi, nó
(ii) i gcás é do dhul faoin gcaiteachas roimh an trádáil a thionscnamh agus a thosnú laistigh de dhá mhí déag tar éis deireadh na bliana meisiúnachta ina ndearnadh an trádáil a thionscnamh agus a thosnú,
ansin, faoi réir forál an ailt seo, lamhálfar mar ashbhaint nuair a beifear ag muirearú brabúis nó gnóthachain na trádála don bhliain mheisiúnachta a luaitear i pé fo-mhír is infheidhme d'fho-mhíreanna (i) agus (ii) de mhír (d) den fho-alt seo, agus do gach bliain de na ceithre bliana meisiúnachta ina dhiaidh sin, suim is comhionann leis na gcúigiú cuid de mhéid an chaiteachais.
(4) Más rud é go scoirfear tráth ar bith ar chúis ar bith de shócmhainn, is ionann agus caiteachas caipitiúil ar thaighde eolaíochta, a úsáid don taighde sin a bhainfeas leis an trádáil a bheas ar siúl ag an duine a chuaigh faoin gcaiteachas, ansin—
(a) ní tabharfar aon lamháltas faoin alt seo, i leith an chaiteachais sin, d'aon bhliain mheisiúnachta i ndiaidh na bliana inar tharla an seor;
(b) i gcás a n-iomlán seo a leanas, eadhon, na lamháltais a tugadh cheana faoin alt seo i leith an chaiteachais sin agus luach na sócmhainne díreach roimh an scor, a bheith níos lú ná an caiteachas adúradh, lamhálfar mar asbhaint, nuair a beifear ag muirearú brabúis nó gnóthachain na trádála don bhliain mheisiúnachta inar thárla an scor lamháltas breise is comhionann le méid an easnaimh;
(c) i gcás an t-iomlán sin a bheith níos mó ná an caiteachas sin, deighleálfar le méid na breise nó le hiomlán na lamháltas a tugadh amhlaidh, pé acu sin is lú, mar fháltas trádála ag an trádáil a d'fhaibhrigh díreach roimh an scor;
(d) nuair a beifear ag tabhairt feidhme do Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, maidir le héileamh i leith na sócmhainne d'aon bhliain mheisiúnachta i ndiaidh na bliana inar tharla an scor, deighleálfar le costas iarbhír na sócmhainne amhail is dá mbeadh sé arna laghdú trí iomlán na lamháltas a deonadh i leith na sócmhainne faoin alt seo a bhaint de; agus
(e) nuair a beifear ag tabhairt feidhme do Riail 7 de na Rialacha sin maidir le haon éileamh den tsórt sin, deighleálfar le costas na sócmhainne amhail is dá mbeadh sé arna laghdú tríd an t-iomlán sin a bhaint de.
(5) I gcás lamháltas faoin alt seo a dheonadh do dhuine in aghaidh aon bhliana meisiúnachta i leith caiteachais is ionann, ar fad nó i bpáirt, agus sócmhainní, ansin, in aghaidh na bliana meisiúnachta sin—
(a) ní déanfar aon asbhaint i leith na sócmhainní sin a lamháil don duine sin faoi Riail 6 nó Riail 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, ná faoi alt 18 den Finance Act, 1919, ná faoi alt 3 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), ná faoi alt 8 den Acht Airgeadais, 1944 (Uimh. 18 de 1944), agus
(b) beidh éifeacht ag mír (2) de Riail 5 de na Rialacha sin maidir leis na sócmhainní sin amhail is dá mbeadh an chuing a ghabhas leis an mír sin fágtha ar lár.
(6) Beidh feidhm ag mír (3) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, agus ag alt 4 den Acht Airgid, 1937 (Uimh. 18 de 1937), maidir le lamháltas faoi fho-alt (3) den alt seo amhail mar atá feidhm acu maidir le hasbhaintí i leith caitheamh agus comailt ghléasra agus sásra.
(7) Chun críocha an ailt seo ní tuigthe duine do dhul faoi chaiteachas sa mhéid go nglantar an caiteachas sin nó go mbeidh sé le glanadh go díreach nó go neamhdhíreach as airgead arna sholáthar ag an Oireachtas nó ag duine ar bith eile seachas an duine a céadluaitear.
(8) Ní cuirfear an caiteachas céanna san áireamh chun críche ar bith de chríocha an ailt seo maidir le níos mó ná aon trádáil amháin.
Lamháltas i leith forbartha mianadóireachta.
6.—(1) San alt seo—
ciallaíonn an focal “mianach” tochailt faoi thalamh arna déanamh chun mianraí a fháil;
déanfar tagairtí do chaiteachas caipitiúil, faoina ndeachthas i dtaobh mianaigh, a léiriú mar thagairtí do chaiteachas caipitiúil faoina ndeachthas—
(a) chun an mianach a fhorbairt, maidir le cuardach nó fionnachtain agus tástáil foslach mianraí nó maidir le rochtain chucu, nó
(b) maidir le déanamh aon oibreacha is oibreacha de shaghas gur dócha, nuair a scoirfear den mhianach a oibriú, go mbeidh laghdú chomh mór sin imithe ar a luach gur beag is fiú iad, más fiú dada iad,
ach léireofar iad mar thagairtí ná folaíonn tagairtí—
(c) d'aon chaiteachas chun láithreán an mhianaigh nó láithreán aon oibreacha den tsórt sin nó cearta in aon láithreán nó ar aon láithreán den tsórt sin a fháil, nó
(d) d'aon chaiteachas chun na foslaigh, nó cearta i leith na bhfoslach, a fháil, nó
(e) d'aon chaiteachas maidir le hoibreacha arna ndéanamh go hiomlán nó go formhór chun amh-tháirge an mhianaigh a chur faoi aon phróiseas seachas próiseas a ceapadh chun an t-amh-tháirge a ullmhú chun a úsáite sa cháil sin;
déanfar tagairtí do shócmhainní is ionann agus caiteachas caipitiúil faoina ndeachthas i dtaobh mianaigh—
(a) a léiriú mar thagairtí a fholaíos, maidir le caiteachas ar chuardach, fionnachtain agus tástáil foslach, tagairtí d'aon eolas nó torthaí eile as aon chuardach, lorg nó fiosrú a ndeachthas faoin gcaiteachas á dhéanamh, agus
(b) a léiriú mar thagairtí a fholaíos freisin tagairtí d'aon chuid de shócmhainní den tsórt sin, agus
(c) a léiriú mar thagairtí a fholaíos fós, i gcás aon tsócmhainní den tsórt sin a díthíodh nó a damáistíodh, tagairtí d'aon airgead árachais nó airgead cúitimh eile i leith an díthithe nó an damáistithe sin.
(2) Chun críocha an ailt seo, ní tuigthe caiteachas a bheith arna dhéanamh ag duine a mbeidh oibriú mianaigh ar siúl aige mar thrádáil, sa mhéid gur glanadh an caiteachas sin nó go mbeidh sé le glanadh go díreach nó go neamhdhíreach as airgead arna sholáthar ag an Oireachtas nó ag duine ar bith eile (nach duine a raibh oibriú an mhianaigh sin ar siúl aige mar thrádáil).
(3) Duine ar bith a mbeidh oibriú mianaigh ar siúl aige mar thrádáil agus a bheas, ar an 6ú lá d'Aibreán, 1946, nó dá éis, tar éis dul faoi aon chaiteachas caipitiúil i dtaobh an mhianaigh sin, féadfaidh sé lamháltas (dá ngairmtear lamháltas forbartha mianaigh san alt seo) a iarraidh i leith an chaiteachais chaipitiúil sin.
(4) Féadfar lamháltas forbartha mianaigh d'aon bhliain mheisiúnachta a iarraidh ar an gcigire cánach tráth nach déanaí ná dhá mhí dhéag tar éis deireadh na bliana sin.
(5) Beidh éifeacht ag na forála seo a leanas maidir leis an méid a bheas i lamháltas forbartha mianaigh d'aon bhliain mheisiúnachta i leith aon chaiteachais chaipitiúil faoina ndeachthas maidir le mianach—
(a) measfaidh an cigire cánach, go feadh a bhreithiúnais, marthanacht (dá ngairmtear an mharthanacht mheasta san alt seo) na bhfoslach, ach ní mheasfaidh marthanacht is sia ná fiche bliain dóibh,
(b) measfaidh an cigire cánach ansin méid na difríochta (dá ngairmtear an difríocht mheasta sa bhfo-alt seo) idir an caiteachas caipitiúil sin agus an méid is dóigh leis dob fhiú na sócmhainní, is ionann agus an caiteachas caipitiúil sin, i ndeireadh na marthanachta measta,
(c) faoi réir forál an ailt seo, lamhálfaidh an cigire sin mar lamháltas forbartha mianaigh don bhliain mheisiúnachta sin, méid is comhionann le suim a mbeidh idir í agus an difríocht mheasta an cothrom céanna a bheas idir faid na bliana meisiúnachta sin agus faid na marthanachta measta,
(d) más sa bhliain mheisiúnachta sin a chuathas faoin gcaiteachas caipitiúil sin, ansin is tuigthe, chun críocha míre (c) den fho-alt seo, gurb ionann an bhliain mheisiúnachta sin agus an oiread sin amháin den bhliain mheisiúnachta sin a thiocfas i ndiaidh an dáta ar a ndeachthas faoin gcaiteachas caipitiúil sin.
(6) Aon lamháltas forbartha mianaigh a bhéarfar do dhuine ar bith a mbeidh oibriú mianaigh ar siúl aige mar thrádáil is amhlaidh a bhéarfar í mar asbhaint nuair a beifear ag muirearú brabúis nó gnóthachain na ceirde sin agus beidh feidhm ag mír (3) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, agus ag alt 4 den Acht Airgid, 1937 (Uimh. 18 de 1937), maidir leis an lamháltas amhail mar atá feidhm acu maidir le hasbhaintí i leith caitheamh agus comailt ghléasra agus sásra.
(7) Ní deonfar lamháltas forbartha mianaigh i leith aon chaiteachais chaipitiúil faoina ndeachthas maidir le mianach in aon chás ina mbeidh an tsócmhainn is ionann agus an caiteachas caipitiúil sin ina sócmhainn a bhféadfaí asbhaint a éileamh ina leith faoi Riail 6 nó Riail 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, nó a lamháil faoi alt 3 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), nó faoi alt 8 den Acht Airgeadais, 1944 (Uimh. 18 de 1944).
(8) Más rud é go mbeifear tar éis lamháltas forbartha mianaigh d'aon bhliain mheisiúnachta a dheonadh i leith caiteachais chaipitiúil faoina ndeachthas maidir le mianach, ansin, in aghaidh na bliana meisiúnachta sin—
(a) beidh éifeacht ag mír (2) de Riail 5 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, maidir le haon tsócmhainn is ionann agus an caiteachas caipitiúil sin amhail is dá mbeadh an chuing a ghabhas leis an mír sin (2) fágtha ar lár, agus
(b) ní bheidh feidhm ag alt 18 den Finance Act, 1919, maidir le haon tsócmhainn den tsórt sin.
(9) I gcás duine a mbeidh oibriú mianaigh chun bheith ar siúl aige mar thrádáil do dhul faoi aon chaiteachas caipitiúil maidir leis an mianach sin, an 6ú lá d'Aibreán, 1946, nó dá éis, ach roimh é do thosnú ar an trádáil sin, déanfar, chun críocha an ailt seo, an caiteachas sin a áireamh mar chaiteachas caipitiúil a ndeachthas faoi an chéad lá a tosnaíodh ar an trádáil sin.
(10) I gcás ina mbeifear tar éis lamháltais forbartha mianaigh a dheonadh i leith caiteachais chaipitiúil a ndeachthas faoi maidir le mianach agus ina mbeidh scortha go críochnaitheach den mhianach a oibriú—
(a) athscrúdóidh an cigire cánach na lamháltais forbartha mianaigh sin,
(b) más rud é, ar an athscrúdú sin a dhéanamh, gur léir breis a bheith ag méid na difríochta (dá ngairmtear an difríocht sin sa bhfo-alt seo) idir an caiteachas caipitiúil sin agus an méid dob fhiú, tráth an scoir sin, na sócmhainní is ionann agus an caiteachas caipitiúil sin tráth an scoir sin ar iomlán na lamháltas forbartha mianaigh sin, ansin féadfar lamháltais forbartha mianaigh eile a mbeidh a n-iomlán comhionann leis an mbreis a dheonadh d'aon bhliain mheisiúnachta (arb í an bhliain í ina mbeidh scortha go críochnaitheach den mhianach sin a oibriú nó aon bhliain roimhe sin) ach sin i dtreo ná raghaidh iomlán na lamháltas forbartha mianaigh eile sin thar an mbreis sin, agus más gá féadfar éifeacht a thabhairt don mhír seo trí aisíocaíocht a dhéanamh,
(c) más rud é, ar an athscrúdú sin a dhéanamh, gur léir an difríocht sin a bheith níos lú ná iomlán na lamháltas forbartha mianaigh sin, ansin, deighleálfar leis an easnamh nó le hiomlán na lamháltas forbartha mianaigh sin, pé acu sin is lú, mar fháltas trádála ag trádáil oibrithe an mhianaigh sin a d'fhaibhrigh díreach roimh an scor sin.
(11) I gcás an duine (dá ngairmtear an díoltóir sa bhfo-alt seo) a mbeidh oibriú mianaigh ar siúl aige mar thrádáil do dhíol aon tsócmhainne le haon duine eile (nach duine is comharba don díoltóir sa cheird sin) is sócmhainn is ionann agus caiteachas caipitiúil a ndeachthas faoi maidir leis an mianach sin agus ar tugadh lamháltais forbartha mianaigh dá réir, beidh éifeacht ag na forála seo a leanas—
(a) má bhíonn iomlán na lamháltas forbartha mianaigh sin, i dteannta na suime a gheobhfar as an sócmhainn sin a dhíol, níos lú de mhéid ar bith (dá ngairmtear an lamháltas neamh-ídithe sa bhfo-alt seo) ná an caiteachas caipitiúil sin, ansin, féadfar lamháltais forbartha mianaigh eile a dheonadh don díoltóir in aghaidh aon bhliana meisiúnachta (arb í bliain an díola sin í nó aon bhliain roimhe sin), ach sin i dtreo ná raghaidh iomlán na lamháltas forbartha mianaigh eile sin thar an lamháltas neamh-ídithe,
(b) má bhíonn breis ag iomlán na lamháltas forbartha mianaigh sin i dteannta na suime a gheobhfar as an sócmhainn sin a dhíol, ar an gcaiteachas caipitiúil sin, ansin, deighleálfar le méid na breise sin nó le hiomlán sin na lamháltas forbartha mianaigh, pé acu sin is lú, mar fháltas trádála ag an trádáil sin a d'fhaibhrigh díreach roimh an díol sin.
(12) Más rud é—
(a) go mbeifear tar éis lamháltais forbartha mianaigh i leith caiteachais chaipitiúil faoina ndeachthas maidir le mianach a dheonadh do dhuine (dá ngairmtear an trádálaí bunaidh sa bhfo-alt seo) a raibh oibriú an mhianaigh ar siúl aige mar thrádáil, agus
(b) go dtiocfaidh duine eile (dá ngairmtear an comharba sa bhfo-alt seo) i gcomharbas na trádála sin,
féadfar leanúint de lamháltais forbartha mianaigh a dheonadh i leith an chaiteachais chaipitiúil sin don chomharba, ach i gcás ar bith ní raghaidh méid na lamháltas sin thar an méid a mbeadh teideal ag an trádálaí bunaidh chuige dá leanadh sé den trádáil sin.
(13) Más rud é—
(a) go mbeifear tar éis asbhaintí i leith caitheamh agus comailt a lamháil faoi Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, i leith aon ghléasra nó sásra a húsáitear chun críocha mianaigh a mbeifear tar éis lamháltais forbartha mianaigh a dheonadh maidir leis, agus
(b) go mbeidh scortha go críochnaitheach den mhianach a oibriú,
beidh feidhm ag forála fo-ailt (10) den alt seo amhail is dá mba shócmhainní, dob ionann agus caiteachas caipitiúil faoina ndeachthas maidir leis an mianach, an gléasra agus an sásra sin agus amhail is dá mba lamháltas forbartha mianaigh aon lamháltas a tugadh nó aon asbhaint a rinneadh faoi na hAchta Cánach Ioncaim i leith an ghléasra nó an tsásra sin.
(14) Luífidh achomharc chun na gCoimisinéirí Speisialta ar aon cheist a éireos faoin alt seo sa tslí chéanna ina luífeadh achomharc i gcoinne meisiúnachta agus beidh feidhm agus éifeacht dá réir sin ag na forála de na hAchta Cánach Ioncaim a bhaineas le hachomhairc.
CUID II.
Custaim agus Mal.
Na rátaí diúité ar bhiotáille a athrú.
7.—(1) Beidh an Finance Act, 1920, mar a leasaíodh é le halt 7 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939), arna leasú, amhail ar an 9ú lá de Bhealtaine, 1946, agus ón lá sin amach, tríd an abhar atá leagtha amach sa Chéad Sceideal a ghabhas leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhas leis an Finance Act, 1920, adúradh, in ionad an abhair a cuireadh ann leis an alt sin 7, agus beidh éifeacht dá réir sin ag fo-alt (1) d'alt 3 den Finance Act, 1920, adúradh.
(2) An diúité máil a forchuireadh le fo-alt (2) d'alt 3 den Finance Act, 1920, déanfar, amhail ar an 9ú lá de Bhealtaine, 1946, agus ón lá sin amach, é a éileamh, a thobhach agus a íoc do réir cheithre puint agus cúig scillinge déag an galún (arna áireamh do réir phrofa) in ionad an ráta is inéilithe de bhuaidh fo-ailt (2) d'alt 7 den Acht Airgeadais (Uimh. 2), 1939.
(3) Ní oibreoidh éinní san alt seo chun faoiseamh a thabhairt ó na diúitéthe custam breise nó ón diúite máil breise i leith biotáille neamhaibidh a forchuireadh le halt 9 den Acht Airgid, 1926 (Uimh. 35 de 1926), ná chun dochar ná difir a dhéanamh dhóibh sin.
Rátaí na ndiúitéthe custam ar fhíon a athrú.
8.—(1) In ionad na ndiúitéthe custam i leith fíona forchuireadh le halt 6 den Acht Airgid, 1930 (Uimh. 20 de 1930), déanfar (faoi réir forál an ailt seo) na diúitéthe custam seo a leanas a éileamh, a thobhach agus a íoc, amhail ar an 9ú lá de Bhealtaine, 1946, agus ón lá sin amach, ar an bhfíon uile a hallmhuireofar isteach sa Stát, sé sin le rá:—
Fíon— | £ | s. | d. |
Ná beidh thar 25 gráid de bhiotáille phrofa ann, an galún ... ... ... ... ... ... | 0 | 6 | 0 |
A mbeidh thar 25 gráid ach ná beidh thar 30 grád de bhiotáille phrofa ann, an galún ... ... | 0 | 10 | 0 |
A mbeidh thar 30 grád ach ná beidh thar 42 ghrád de bhiotáille phrofa ann, an galún ... ... | 1 | 4 | 0 |
Agus in aghaidh gach gráid nó codán de ghrád thar an méid is aoirde a muirearaítear thuas, diúité breise, an galún ... ... ... ... ... | 0 | 2 | 0 |
Fíon drithleach sa bhuidéal, diúité breise, an galún | 1 | 5 | 0 |
Fíon neamhdhrithleach ná beidh thar 25 gráid de bhiotáille phrofa ann, sa bhuidéal, diúité breise, an galún ... ... ... ... ... ... | 0 | 4 | 0 |
Fíon neamhdhrithleach a mbeidh thar 25 gráid de bhiotáille phrofa ann, sa bhuidéal, diúité breise, an galún ... ... ... ... ... ... | 0 | 8 | 0 |
(2) Beidh feidhm ag forála ailt 8 den Finance Act, 1919, maidir leis na diúitéthe a forchuirtear leis an alt seo ach an abairt “the area of application of the Acts of the Oireachtas” a chur in ionad na habairte “Great Britain and Ireland”.
(3) Chun críocha an ailt seo is tuigthe gur fíon drithleach, a hallmhuiríodh sa bhuidéal, fíon a rinneadh drithleach nó iosmairteach agus a buidéaladh i mbanna-stóras, agus, ar a sheachadadh chun a úsáite sa Stát éileofar air an diúité a forchuirtear ar fhíon drithleach leis an alt seo.
(4) Ní beidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir leis na diúitéthe custam a forchuirtear leis an alt seo.
(5) San alt seo folaíonn an focal “fíon” moirt fíona.
Na diúitéthe ar shiúcra agus molás a chur ar ceal agus na diúitéthe atá ar ghlúcós agus siúicrín a athfhorchur.
9.—(1) Na diúitéthe custam is inéilithe i leith siúcra, moláis, glúcóis agus siúicrín faoi alt 2 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939), scoirfid de bheith inéilithe nó intobhaigh amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach.
(2) Na diúitéthe máil is inéilithe i leith siúcra, moláis, glúcóis agus siúicrín faoi alt 2 den Acht Airgeadais (Uimh. 2), 1939, scoirfid de bheith inéilithe nó intobhaigh, amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach.
(3) Déanfar, amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach, na diúitéthe custam a sonraítear sa dara colún de Chuid I den Dara Sceideal a ghabhas leis an Acht seo a éileamh, a thobhach agus a íoc ar an nglúcós agus an siúicrín uile a hallmhuireofar isteach sa Stát agus íocfar i leith an ghlúcóis agus an tsiúicrín uile a hallmhuireofar amhlaidh na haistarraingí atá leagtha amach i gCuid II den Sceideal sin.
(4) Déanfar, amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach, na diúitéthe máil a sonraítear sa tríú colún de Chuid I den Dara Sceideal a ghabhas leis an Acht seo a éileamh, a thobhach agus a íoc ar an nglúcós agus an siúicrín uile a déanfar sa Stát agus íocfar, i leith an ghlúcóis agus an tsiúicrín uile a déanfar amhlaidh, na haistarraingí atá leagtha amach i gCuid II den Sceideal sin.
(5) Beidh feidhm ag alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir leis na diúitéthe custam a forchuirtear leis an alt seo amhail mar atá feidhm ag an alt sin maidir leis na diúitéthe atá luaite ann.
(6) Beidh feidhm ag na forála atá i gCuid III den Chéad Sceideal a ghabhas leis an Acht Airgid, 1925 (Uimh. 28 de 1925), maidir leis na diúitéthe agus na haistarraingí a forchuirtear nó a lamháltar leis an alt seo amhail mar atá feidhm ag na forála sin maidir leis na diúitéthe agus na haistarraingí atá luaite sa Chéad Sceideal sin, ach sin i dteannta agus faoi réir na modhnuithe seo a leanas, sé sin le rá:—
(a) scriosfar clásal 2;
(b) i gclásal 5, cuirfear an 1ú lá de Mheitheamh, 1946, in ionad an 6ú lá de Bhealtaine, 1925;
(c) i gclásal 7, léireofar mar thagairt don alt seo an tagairt d'ailt 26 agus 27 den Acht Airgid, 1925, adúradh.
(7) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir leis na diúitéthe custam a forchuirtear leis an alt seo.
(8) Má cruthaítear chun sástachta na gCoimisinéirí Ioncaim go raibh ar únaeracht sa Stát, meán oíche an 31ú lae de Bhealtaine, 1946, ag Comhlucht Siúcra Éireann, Teoranta, siúcra ar ar íoc an Comhlucht sin an diúité máil a forchuireadh le halt 2 den Acht Airgeadais (Uimh. 2), 1939, beidh an Comhlucht sin i dteideal aisíoc méide an diúité sin a fháil.
Na diúitéthe ar íle éadrom udrocarbóin mianrúil a laghdú.
10.—(1) An diúité custam a forchuireadh le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931 (Uimh. 43 de 1931), arna leasú le hachtacháin iardain, déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoin diúité sin, é a éileamh a thobhach agus a íoc, amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach, do réir naoi bpingne an galún in ionad an ráta is inéilithe anois de bhuaidh fo-ailt (1) d'alt 14 den Acht Airgeadais, 1941 (Uimh. 14 de 1941).
(2) An diúite máil a forchuireadh le halt 1 den Acht Airgid (Forála Ilghnéitheacha), 1935 (Uimh. 7 de 1935), arna leasú le hachtacháin iardain, déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoin diúité sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a déantóra ar an 1ú lá de Mheitheamh, 1946, nó dá éis, nó a úsáidfeas an déantóir sin ar an dáta sin nó dá éis chun críche ar bith seachas chun íle udrocarbóin mhianrúil a dhéanamh nó a tháirgeadh, é a éileamh, a thobhach agus a íoc do réir seacht bpingne an galún in ionad an ráta is inéilithe anois de bhuaidh fo-ailt (2) d'alt 14 den Acht Airgeadais, 1941.
Na diúitéthe ar íle udrocarbóin a laghdú.
11.—(1) An diúité custam a forchuireadh le halt 21 den Acht Airgid, 1935 (Uimh. 28 de 1935), déanfar, maidir le híle udrocarbóin is inchurtha faoin diúité sin, é a éileamh, a thobhach agus a íoc, amhail ar an 1ú lá de Mheitheamh, 1946, agus dá éis, do réir naoi bpingne an galún in ionad an ráta is inéilithe anois de bhuaidh fo-ailt (1) d'alt 13 den Acht Airgeadais, 1941 (Uimh. 14 de 1941).
(2) An locáiste is inlamhálta faoi fho-alt (2) den alt sin 21 den Acht Airgid, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an locáiste sin inlamhálta, é a lamháil, amhail ar an 1ú lá de Mheitheamh, 1946, agus ón lá sin amach, do réir naoi bpingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 13 den Acht Airgeadais, 1941.
(3) An diúité máil a forchuireadh leis an alt sin 21 den Acht Airgid, 1935, déanfar, maidir le híle udrocarbóin is inchurtha faoin diúité sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a déantóra ar an 1ú lá de Mheitheamh, 1946, nó dá éis, nó a úsáidfeas an déantóir sin ar an dáta sin nó dá éis chun aon chríche seachas chun íle udrocarbóin a dhéanamh nó a tháirgeadh, é a éileamh, a thobhach agus a íoc do réir seacht bpingne an galún in ionad an ráta is inéilithe anois de bhuaidh fo-ailt (3) d'alt 13 den Acht Airgeadais, 1941.
(4) An locáiste is inlamhálta faoi fho-alt (4) den alt sin 21 den Acht Airgid, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an locáiste sin inlamhálta agus ar ar híocadh an diúite máil a luaitear sa bhfo-alt deiridh sin roimhe seo den alt seo, é a lamháil do réir seacht bpingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) den alt sin 13 den Acht Airgeadais, 1941.
An diúité scannáin chinematografacha a laghdú i gcás cóipeanna de scannáin áirithe.
12.—(1) Más rud é—
(a) go gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur comhchosúil lena chéile scannán is inchurtha faoi dhiúite scannáin chinematografaigh agus scannán eile is inchurtha faoin diúité sin do réir trí pingne an troigh líneach, 1⅜ orlach ar leithead, nó do réir ráta fábhair dhá dtrian den ráta sin trí pingne an troigh líneach, 1⅜ orlach ar leithead, agus
(b) go seachadfar an scannán a céadluaitear chun a úsáite sa Stát an tráth céanna a seachadfar amhlaidh an scannán eile sin nó laistigh de thrí mhí tar éis an diúité a íoc ar an scannán eile sin,
beidh éifeacht ag na forála seo a leanas—
(i) is do réir pingin go leith an troigh líneach, orlach ar leithead, agus ní do réir trí pingne an troigh líneach, 1⅜ orlach ar leithead, a déanfar diúité a éileamh, a thobhach agus a íoc ar an scannán a céadluaitear.
(ii) chun fo-alt (2) d'alt 17 den Acht Airgid, 1932 (Uimh. 20 de 1932), a thonasc (nuair is iomchuibhe sin) maidir leis an scannán a céadluaitear, is tuigthe gurb é an ráta de phingin go leith an troigh líneach, 1⅜ orlach ar leithead, an lán-ráta, agus
(iii) ní lamhálfar aon aistarraing i leith an scannáin eile sin faoi fho-alt (4) d'alt 17 den Acht Airgid, 1932, ach féadfaidh na Coimisinéirí Ioncaim an fhoráil seo a ligean i gceal nó a mhodhnú in aon chás áirithe, faoi réir pé coinníoll is oiriúnach leo a fhorchur.
(2) An laghdú ar na rátaí diúité a foráltar le fo-alt (1) den alt seo, ní bheidh feidhm aige maidir le níos mó ná scannán amháin de scannáin a bheas comhchosúil lena chéile.
(3) San alt seo—
ciallaíonn an abairt “diúité scannáin chinematografaigh” an diúité a forchuireadh le halt 17 den Acht Airgid, 1932 (Uimh. 20 de 1932), arna leasú le halt 8 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus le halt 12 den Acht Airgeadais, 1939 (Uimh. 18 de 1939),
ciallaíonn “seachadadh”, maidir le scannán, an scannán a sheachadadh ó bhanna-stóras nó é a sheachadadh ar an scannán sin a chalú ón loing nó an chóir iompair eile ar ar hallmhuiríodh é.
An diúité siamsa ar íocaíochta chun dul isteach chun ildamhsaí agus rincí a chur ar ceal.
13.—(1) Ar an 1ú lá de Lúnasa, 1946, agus dá éis, ní déanfar an diúité máil dá ngairmtear diúité siamsa in alt 1, agus is inéilithe faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin iardain, a éileamh ná a thobhach ar íocaíochta chun dul isteach chun aon ildamhsa nó rince.
(2) Déantar leis seo fo-alt (2) d'alt 25 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus fo-alt (6) d'alt 10 den Acht Airgeadais, 1943 (Uimh. 16 de 1943), a athghairm amhail ar an 1ú lá de Lúnasa, 1946, agus ón lá sin amach.
Earraí a tabharfar ó lasmuigh den Stát go dtí aerphoirt neamhchustam a shaoradh ó dhiuitéthe custam.
14.—(1) San alt seo ciallaíonn an abairt “Aerphort neamhchustam” aerphort arna bhunú sa Stát mar aerphort neamhchustam le reacht nó faoi reacht.
(2) Ní déanfar aon diúité custam a éileamh a thobhach ná a íoc ar aon earraí a tabharfar ó áit lasmuigh den Stát isteach in aer phort neamhchustam, ach ní oibreoidh sin chun cosc a chur le héileamh, tobhach agus íoc diúité custam ar earraí a tabharfar ón aerphort sin go dtí aon chuid eile den Stát.
Bronntanais bídh a shaoradh ón muirear íosta diúite custam.
15.—Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), arna leasú le halt 8 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus alt 9 den Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938 (Uimh. 12 de 1938), le hearraí is dóigh leis na Coimisinéirí Ioncaim is biadh, má cruthaítear chun sástachta na gCoimisinéirí Ioncaim gur mar bhronntanas do dhuine sa Stát atá na hearraí á n-allmhuiriú.
Pacáistí áirithe a shaoradh ón diúite custam ar phacáistí.
16.—Ní déanfar an diúité a forchuireadh le halt 22 den Acht Airgid, 1932 (Uimh. 20 de 1932), arna leasú le hachtacháin iardain, a éileamh ná a thobhach—
(a) ar aon phacáiste a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gurb é amháin atá ann earraí atá á n-allmhuiriú mar bhronntanas do dhuine sa Stát, ná
(b) ar aon phacáiste a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gurb é amháin atá ann earraí le haghaidh úsáide pearsanta an allmhuirtheora agus gurb é an t-allmhuirtheoir sin nó a sheirbhíseach nó duine dá theaghlach atá á thabhairt isteach.
Earraí a sholáthrós comheagrais Chroise Deirge choigríche mar bhronntanais nó ar iasacht do Chumann Croise Deirge na hÉireann a shaoradh ó dhiúitéthe custam.
17.—(1) Má cruthaítear chun sástachta na gCoimisinéirí Ioncaim aon earra a bheith arna hallmhuiriú ag Cumann Croise Deirge na hÉireann mar bhronntanas nó iasacht ó chomheagras Croise Deirge in aon tír eile d'aon toisc chun críocha Chumann Croise Deirge na hÉireann, féadfaidh na Coimisinéirí Ioncaim, faoi réir comhlíonadh pé coinníoll is oiriúnach leo a fhorchur, a cheadú an earra sin a allmhuiriú gan an diúité custam (más ann) is inéilithe uirthi a íoc nó aon diúité den tsórt sin a aisíoc a híocadh ar an earra ar í a allmhuiriú.
(2) Ní oibreoidh éinní san alt seo chun a údarú aon earra a allmhuiriú a mbeidh a hallmhuiriú toirmiscthe de thuras na huaire le dlí ná chun faoiseamh a thabhairt ó aon tsrian ná ó chomhlíonadh aon choinníll (seachas diúité custam a íoc) a bheas ag gabháil do réir dlí le hallmhuiriú aon earra.
Saoirse ó dhiúité d'aersheirbhísí áirithe.
18.—Faoi réir comhlíonadh pé coinníoll is oiriúnach leo a fhorchur, féadfaidh na Coimisinéirí Ioncaim, aon uair is cuibhe leis an Aire Airgeadais,—
(a) a cheadú aon earra, a bheas ag teastál le haghaidh nó i dtaobh aon ní acu seo a leanas, a allmhuiriú nó a sheachadadh gan aon diúité custam ná máil a íoc uirthi, sé sin le rá—
(i) bunú nó cothabháil aersheirbhíse eadarnáisiúnta a mbeidh aerphort sa Stát á úsáid nó le bheith á úsáid aici nó chuici,
(ii) bunú nó cothabháil seirbhísí radio nó meteoraíochta nó cabhartha eile d'aerloingseoireacht a ghabhfas le haon aersheirbhís eadarnáisiúnta den tsórt sin,
(iii) trialacha maidir le bunú nó cothabháil aon aersheirbhíse eadarnáisiúnta den tsórt sin, nó
(b) aon diúité custam nó máil a aisíoc a híocadh ar aon earra den tsórt sin ar í a allmhuiriú nó a sheachadadh.
Earraí a bheas ag teastáil le haghaidh tarrtháil, sábháil agus deisiú aerárthach damáistithe a bheas cláraithe i Stát eile a shaoradh ó íoc diúité custam.
19.—Aon uair a cruthófar chun sástachta na gCoimisinéirí Ioncaim earra a bheith ag teastáil le haghaidh nó i dtaobh tarrtháil, sábháil nó deisiú aer-árthaigh shíbhialta dhamáistithe a bheas cláraithe i Stát eile, féadfaid, faoi réir comhlíonadh pé coinníoll is oiriúnach leo a fhorchur, a cheadú an earra sin a allmhuiriú go sealadach gan aon diúité custam a íoc.
Ailt 93, 102 agus 104 den Spirits Act, 1880, agus Cuid B den Chéad Sceideal a ghabhas leis an Finance (1909-10) Act, 1910, a leasú.
20.—(1) Déantar leis seo an dara toirmeasc atá i bhfo-alt (1) d'alt 93 den Spirits Act, 1880, a leasú, a mhéid a bhaineas sé leis na cumaisc nó an bhiotáille atá luaite ann a chur amach chun duine is sealbhóir ar cheadúnas á údarú dhó na cumaisc nó an bhiotáille sin a dhíol ar mionreic, trí na focail “a half-gallon” a chur in ionad na bhfocal “two gallons”.
(2) Déantar leis seo fo-alt (1) d'alt 102 den Spirits Act, 1880, arna leasú le halt 27 den Acht Airgid, 1929 (Uimh. 32 de 1929), a leasú, a mhéid a bhaineas sé le biotáille a dhíol le duine is sealbhóir ar cheadúnas á údarú dhó an bhiotáille sin a dhíol ar mionreic nó lena cur amach chuige nó a sheachadadh dhó, trí na focail “a halfgallon” a chur in ionad na bhfocal “two gallons”.
(3) Déantar leis seo alt 104 den Spirits Act, 1880, a leasú, a mhéid a bhaineas sé le biotáille a dhíol le duine is sealbhóir ar cheadúnas á údarú dhó an bhiotáille sin a dhíol ar mionreic, trí na focail “a half-gallon” a chur in ionad na bhfocal “two gallons or less than one dozen reputed quart bottles”.
(4) Déantar leis seo Foráil 1 de na Forála a bhaineas le Ceadúnais Mhórdhíoltóirí agus atá i gCuid B den Chéad Sceideal a ghabhas leis an Finance (1909-10) Act, 1910, a leasú mar a leanas:—
(i) sa mhéid go mbaineann an Fhoráil sin le biotáille nó fíon a dhíol le duine is sealbhóir ar cheadúnas á údarú dhó an bhiotáille nó an fíon sin a dhíol ar mionreic, cuirfear na focail “a half-gallon” i mír (a) in ionad na bhfocal “two gallons, or not less than one dozen reputed quart bottles”;
(ii) sa mhéid go mbaineann an Fhoráil sin le beoir a dhíol le duine is sealbhóir ar cheadúnas á údarú dhó an bheoir sin a dhíol ar mionreic, cuirfear na focail “two-and-a-quarter gallons” i mír (b) in ionad na bhfocal “four-and-a-half gallons, or not less than two dozen reputed quart bottles”.
Alt 2 den Refreshment Houses (Ireland) Act, 1860, a leasú.
21.—(1) An tagairt atá in alt (2) den Refreshment Houses (Ireland) Act, 1860, do luacháil aon tighe nó áitribh den tsórt sin ar ar leagadh an ráta deiridh le haghaidh fóirithin na mbocht, léireofar í mar thagairt do luacháil aon tighe nó áitribh den tsórt sin faoi na hAchta Luachála.
(2) Is tuigthe fo-alt (1) den alt seo a theacht i bhfeidhm an 1ú lá d'Aibreán, 1931, agus éifeacht a bheith aige amhail ar an lá sin agus ón lá sin amach.
Alt 26 den Acht Airgid, 1932, a leasú.
22.—(1) Leasaítear leis seo alt 26 den Acht Airgid, 1932 (Uimh. 20 de 1932), trí na focail “faoi na hAchta Luachála” a chur in ionad na bhfocal “faoi dhlí na mbocht” i ngach áit a bhfuil na focail deiridh sin.
(2) Is tuigthe fo-alt (1) den alt seo a theacht i bhfeidhm an 6ú lá d'Iúil, 1932, agus éifeacht a bheith aige amhail ar an lá sin agus ón lá sin amach.
Earraí a aistriú, etc., go calaoiseach le hintinn diúitéthe máil a sheachaint.
23.—I gcás—
(a) aon earraí a mbeidh aon diúité máil iníoctha ina leith de thuras na huaire, nó
(b) aon airceadail a bheas déanta i bpáirt nó go hiomlán de na hearraí sin, nó
(c) aon abhair, uirlisí nó soithí a bheas oiriúnach nó a bheas beartaithe chun a n-úsáidte chun na hearraí nó na hairceadail sin a dhéanamh,
a aistriú nó a thaisceadh nó a cheilt in áit ar bith, le hintinn an diúité sin nó aon chuid de a choimeád go calaoiseach ón Aire Airgeadais, ansin—
(i) urghéillfear na hearraí agus na hairceadail sin uile agus na habhair, na huirlisí agus na soithí sin uile agus faoi seach,
(ii) gach duine a aistreos, a thaiscfeas, nó a cheilfeas aon earraí nó airceadail den tsórt sin nó a mbeidh baint aige le haon earraí nó airceadail den tsórt sin a aistriú, a thaisceadh nó a cheilt, le hintinn an diúité sin nó aon chuid de a choimeád go calaoiseach ón Aire Airgeadais, urghéillfidh sé trí oiread luacha na n-earraí nó na n-airceadal sin uile nó suim céad punt, do réir mar is rogha leis na Coimisinéirí Ioncaim.
CUID III.
Cain Bhrabuis Chorpraide.
Cáin bhrabúis chorpráide a mheisiúnú i leith tréimhsí cuntasaíochta dar críoch an lú Eanair, 1941, nó dáta dá éis sin.
24.—(1) Beidh feidhm agus éifeacht ag na forála seo a leanas maidir le gach tréimhse chuntasaíochta dar críoch an 1ú lá d'Eanair, 1941, nó dáta dá éis sin, sé sin le rá, féadfaidh na Coimisinéirí Ioncaim meisiúnacht chun cánach brabúis corpráide a dhéanamh tráth ar bith tar éis deireadh na tréimhse cuntasaíochta nó na coda de thréimhse chuntasaíochta ar i leith a brabúis a déanfar an mheisiúnacht, agus mura dtugtar tuairisceán sásúil nó eolas eile chun meisiúnacht a dhéanamh dá réir, féadfaidh na Coimisinéirí Ioncaim meisiúnacht a dhéanamh go feadh a mbreithiúnais.
(2) Scoirfidh fo-alt (4) d'alt 56 den Finance Act, 1920, arna leasú le fo-alt (2) d'alt 35 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), d'éifeacht a bheith aige maidir le tréimhse chuntasaíochta dar críoch an 1ú lá d'Eanair, 1941, nó dáta dá éis.
(3) San alt seo, déanfar tagairt do cháin bhrabúis chorpráide a léiriú mar thagairt a fholaíos tagairt do cháin ró-bhrabúis chorpráide agus déanfar tagairt do mheisiúnacht a léiriú mar thagairt a fholaíos tagairt do mheisiúnacht bhreise.
Alt 37 den Acht Airgeadais, 1941, agus alt 14 den Acht Airgeadais, 1942, a leasú.
25.—(1) Déantar leis seo alt 37 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), a leasú mar a leanas—
(a) trí na focail agus na figiúirí “agus a chríochnós an 31ú lá de Nollaig, 1946, nó roimhe sin” a chur isteach i mír (a) d'fho-alt (2) i ndiaidh na bhfocal agus na bhfigiúirí “1941, nó dá éis sin,”;
(b) tríd an mír nua seo a leanas a chur isteach i bhfo-alt (2)—
“(c) an bhreis a bheas ag an mbrabús (is brabús lena mbaineann Cuid V den Finance Act, 1920, arna leasú le hachtacháin iardain) a éireos nó d'éirigh sa chuid a thiocfas roimh an 1ú lá d'Eanair, 1947, d'aon tréimhse chuntasaíochta dar tosach dáta roimh an 1ú lá d'Eanair, 1947, agus dar críoch an dáta sin nó dáta dá éis, ar an mbrabús caighdeánach arna mhíniú mar adúradh.”;
(c) tríd an mír nua seo a leanas a chur isteach i bhfo-alt (3)—
“(c) déanfar an brabús d'éirigh in aon tréimhse chuntasaíochta dar tosach dáta roimh an 1ú lá d'Eanair, 1947, agus dar críoch an dáta sin nó dáta dá éis, a chionroinnt idir an chuid den tréimhse chuntasaíochta sin a thiocfas roimh an 1ú lá d'Eanair, 1947, agus an chuid di a thiocfas i ndiaidh an 31ú lá de Nollaig, 1946, do réir faideanna faoi seach na gcoda sin.”
(2) Déantar leis seo fo-alt (1) d'alt 14 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), a leasú mar a leanas—
(a) trí na focail agus na figiúirí “agus dar críoch an 31ú lá de Nollaig, 1946, nó dáta roimhe sin” a chur isteach i ndiaidh na bhfocal agus na bhfigiúirí “1941, nó dáta dá éis sin,”; agus
(b) trí na focail agus na figiúirí “agus fós an chuid roimh an 1ú lá d'Eanair, 1947, de thréimhse chuntasaíochta dar tosach dáta roimh an 1ú lá d'Eanair, 1947, agus dar críoch an dáta sin nó dáta dá éis” a chur isteach i ndiaidh na bhfocal agus na bhfigiúirí “1941, agus a chríochnaigh an lá sin nó dá éis,”.
Léiriú Coda III.
26.—Léifear agus léireofar an Chuid seo den Acht seo i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin iardain, agus go háirithe léifear agus léireofar í i dteannta Coda V den Acht Airgeadais, 1941 (Uimh. 14 de 1941), Coda IV den Acht Airgeadais, 1942 (Uimh. 14 de 1942), Coda III den Acht Airgeadais, 1943 (Uimh. 16 de 1943), agus Coda II den Acht Airgeadais, 1944 (Uimh. 18 de 1944).
CUID IV.
Ilghneitheach agus Ginearalta.
Foirm orduithe forghníomhuithe i gcásanna áirithe ioncaim.
27.—(1) Baineann an t-alt seo le haon imeachta a tionscnófar san Ard-Chúirt nó sa Chúirt Chuarda chun aon cháin nó diúité a aisghabháil a bheas faoi chúram agus bainistí na gCoimisinéirí Ioncaim nó chun aon fhíneáil, pionós nó urghéilleadh a aisghabháil a forchuireadh maidir le haon cháin nó diúité den tsórt sin, is imeachta ina bhféadfaí go dtí seo ordú forghníomhuithe (a bhfuil a fhoirm leagtha amach ag Uimh. 37 i bhFoscríbhinn N a ghabhas leis na Rules of the Supreme Court (Ireland) 1905 agus a dtugtar foirm do rit Levari Facias mar thuairisc uirthi ansin) a eisiúint nó ordú arb ionann ceanglas dó a eisiúint, dá mba san Ard-Chúirt a tionscnadh na himeachta sin.
(2) D'ainneoin éinní contrártha dhó sin a foráltar le haon achtachán nó faoi nó le haon riail chúirte, má thugann an Ard-Chúirt breithiúnas i gcoinne an chosantóra i dtaobh suime ar bith in imeachta lena mbaineann an t-alt seo, is sa bhfoirm atá leagtha amach sa Tríú Sceideal a ghabhas leis an Acht seo a bheas foirm an orduithe forghníomhuithe a bheas le heisiúint i dtaobh na suime sin, má iarrann an gearánaí nó an faisnéiseoir sin, agus má tugtar breithiúnas den tsórt sin sa Chúirt Chuarda is sa bhfoirm sin, fara na modhnuithe is cuibhe, a bheas foirm an orduithe forghníomhuithe a bheas le heisiúint amhlaidh, má iarrann an gearánaí nó an faisnéiseoir sin.
Us ar thaiscí i mBanc Taisce an Phoist.
28.—(1) Féadfaidh an tAire ó am go ham, le hordú, gach ní nó éinní acu seo a leanas a dhéanamh—
(a) an ráta úis (dá ngairmtear an gnáth-ráta sa bhfo-alt seo) a cheapadh a bheas iníoctha i leith taiscí,
(b) a fhoráil, i gcás méid aon taisce do dhul thar suim shonraithe—
(i) go mbeidh ús do réir an ghnáth-ráta iníoctha ar an méid den taisce sin ná téann thar an suim shonraithe sin, agus
(ii) go mbeidh ús ar iarmhar na taisce sin iníoctha do réir pé ráta nó do réir pé rátaí difriúla, maidir le coda difriúla dhi, a sonrófar san ordú,
(c) an tréimhse íosta a cheapadh a mbeidh aon ús ar thaisce le ríomh ina haghaidh,
(d) an méid íosta de thaisce a cheapadh a mbeidh ús le ríomh ina leith nó i leith aon iolruithe dhe,
(e) foráil a dhéanamh i dtaobh na slí ina ndeighleálfar le cuid, is codán de phingin, d'aon ús ar thaisce,
(f) foráil a dhéanamh i dtaobh pé nithe eile, maidir le haon ús ar thaiscí a ríomh, is cuibhe leis.
(2) Féadfaidh an tAire, le hordú, aon ordú arna dhéanamh faoi fho-alt (1) den alt seo a leasú nó a chúlghairm.
(3) Sar a ndéanfaidh an tAire aon ordú faoin alt seo leagfar dréacht den ordú sin faoi bhráid Dháil Éireann agus má dhéanann Dáil Éireann, laistigh den dá lá dhéag a shuífeas Dáil Éireann tar éis an dréacht a chur faoina bráid amhlaidh, rún a rith ag easaontú leis an ordú a dhéanamh i dtéarmaí an dréachta, ní déanfar aon bheart eile ina thaobh, ach beidh sin gan dochar do dhéanamh aon dréacht-orduithe nua.
(4) Amhail ar an dáta agus ón dáta a thiocfas an chéad ordú a dhéanfas an tAire faoi fho-alt (1) den alt seo i ngníomh—
(a) beidh alt 7 den Post Office Savings Bank Act, 1861, arna athghairm,
(b) is é ráta úis is iníoctha ar thaiscí ná pé ráta nó rátaí a bheas sonraithe in ordú arna dhéanamh faoin alt seo agus a bheas i bhfeidhm de thuras na huaire.
(5) San alt seo—
ciallaíonn an abairt “an tAire” an tAire Airgeadais;
ciallaíonn an focal “taisce” an méid iomlán a bheas de thuras na huaire chun creidiúna do chuntas taisceora i mBanc Taisce an Phoist, ach ní fholaíonn sé airgead a bheas chun creidiúna do bhanc taisce iontaobhaithe in ainm an Aire i mBanc Taisce an Phoist.
Us ar thaiscí i mbainc taisce iontaobhaithe.
29.—(1) D'ainneoin éinní in alt 5 den National Debt (Supplemental) Act, 1888, ní raghaidh an t-ús is iníoctha ar thaisce i mbanc taisce iontaobhaithe thar an ráta is iníoctha de thuras na huaire ar thaisce den mhéid chéanna i mBanc Taisce an Phoist.
(2) San alt seo ciallaíonn an abairt “banc taisce iontaobhaithe” banc arna theastasú faoin Trustee Savings Banks Act, 1863.
An Ciste Forbartha Idirlinne.
30.—(1) Bunaítear leis seo ciste (dá ngairmtear an Ciste san alt seo) ar a dtabharfar an Ciste Forbartha Idirlinne agus a bheas faoi urláimh agus bainistí an Aire.
(2) Íocfar isteach sa Chiste, as airgead arna sholáthar ag an Oireachtas, sa bhliain airgeadais a thosnaigh an 1ú lá d'Aibreán, 1946, suim nach mó ná cúig mhilliún punt.
(3) Féadfaidh an tAire an Ciste a úsáid chun críche ar bith a ndéantar airgead poiblí a sholáthar chuici nó i leith a costais agus a raghadh chun acmhainn chaipitil a fhorbairt nó a mhéadú.
(4) Déanfar an Ciste a fhorceannadh ar dháta nach déanaí ná an 31ú lá de Nollaig, 1948, agus déanfar an t-iarmhéid a bheas fágtha ansin sa Chiste a íoc isteach sa Stát-Chiste nó a chur chun tairbhe don Stát-Chiste i pé slí a ordós an tAire.
(5) Déanfaidh an tAire, maidir le gach bliain airgeadais a ndéanfar an Ciste a chothabháil ar a feadh nó ar feadh coda dhi, cuntas a ullmhú i dtaobh íocaíochtaí isteach sa Chiste agus amach as, agus cuirfear an cuntas sin faoi bhráid an Ard-Reachtaire Cuntas agus Ciste chun a scrúduithe agus chun tuarascáil a thabhairt air.
(6) Leagfaidh an tAire faoi bhráid gach Tighe den Oireachtas cóip de gach cuntas a hullmhófar faoi fho-alt (5) den alt seo agus de gach tuarascáil a bhéarfas an tArd-Reachtaire Cuntas agus Ciste air.
(7) San alt seo—
ciallaíonn an abairt “an tAire” an tAire Airgeadais; ciallaíonn an abairt “airgead poiblí” airgead arna mhuirearú ar an bPríomh-Chiste nó arna eisiúint as nó arna sholáthar ag an Oireachtas.
Athghairm.
31.—Déantar leis seo na hachtacháin a sonraítear sa dara colún den Cheathrú Sceideal a ghabhas leis an Acht seo a athghairm a mhéid a sonraítear sa tríú colún den Sceideal sin.
Cúram agus bainistí cánacha agus diúitéthe.
32.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo gach cáin agus diúité a forchuirtear leis an Acht seo.
Gearr-theideal, léiriú agus tosach feidhme.
33.—(1) Féadfar an tAcht Airgeadais, 1946, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo a léiriú i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineas sé le diúitéthe custam, a léiriú i dteannta na nAcht Custam agus, a mhéid a bhaineas sé le diúitéthe máil, léireofar í i dteannta na reacht a bhaineas le diúitéthe máil agus le bainistí na ndiúitéthe sin.
(4) Lasmuigh de chás dá bhforáltar a mhalairt go folas inti, is tuigthe Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1946, agus beidh éifeacht aici amhail ar an lá sin agus ón lá sin amach.
AN CHEAD SCEIDEAL.
Biotaille (Ratai an Ghnath-Dhiuite Chustam).
Tuairisc na Biotáille | Rátaí Fábhair | Lán-Rátaí | ||||||||||
Sa Chasc | Sa Bhuidéal | Sa Chasc | Sa Bhuidéal | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
Ar gach galún, arna áireamh do réir phrofa, dhíobh seo— | ||||||||||||
Branda nó rum ... ... | 4 | 15 | 4 | 4 | 16 | 4 | 4 | 17 | 10 | 4 | 18 | 10 |
Rum tacair nó geinéibh ... | 4 | 15 | 5 | 4 | 16 | 5 | 4 | 17 | 11 | 4 | 18 | 11 |
Biotáille neamh milsithe seachas na saghsanna a luadh cheana ... ... | 4 | 15 | 5 | 4 | 15 | 5 | 4 | 17 | 11 | 4 | 17 | 11 |
Ar gach galún de bhiotáille chumhraithe ... ... ... | 7 | 12 | 0 | 7 | 13 | 0 | 7 | 16 | 0 | 7 | 17 | 0 |
Ar gach galún de licéirí, coirdil, meascáin agus ullmhóidí eile, sa bhuidéal, a hiontrálfar i slí a thaispeánfas ná fuil an neart le tástáil ... ... ... | — | 6 | 9 | 6 | — | 6 | 12 | 10 | ||||
Ar gach galún, arna áireamh do réir phrofa, d'aon tsaghas biotáille nár luadh cheana, lena n-áirítear naíta agus alcól meithleach ar na n-íonú chun iad a dhéanamh inóil, agus meascáin agus ullmhóidí ina mbeidh biotáille ... ... | 4 | 15 | 5 | 4 | 16 | 5 | 4 | 17 | 11 | 4 | 18 | 11 |
AN DARA SCEIDEAL.
Glucos agus Siuicrin—Ratai Diuitethe agus Aistarraingi.
Cuid I.
Diúitéthe.
Earraí | Diúitéthe Custam | Diúitéthe Máil | ||
s. | d. | s. | d. | |
Glúcós:— | ||||
Soladach ... ... ... ...an cmn. | 15 | 5 | 15 | 5 |
Leachtach ... ... ... ... ,, | 11 | 2 | 11 | 2 |
Siúicrín (lena n-áirítear substaintí arb ionann saghas agus úsáid dóibh) ... ... ... an t-unsa | 7 | 0 | 7 | 0 |
Cuid II.
Aistarraingí.
A.—Custaim.
Cineál na hAistarrainge | Méid an Ráta Aistarrainge |
(1) Aistarraing ar bheoir, a ndearnadh glúcós ar ar híocadh diúité a úsáid á grúdú, a thaisceadh i mbannastóras chun a honnmhuirithe. | Suim is comhionann leis an diúité a híocadh i leith an ghlúcóis. |
(2) Aistarraing ar earraí (seachas beoir), a ndearnadh aon ghlúcós nó siúicrín ar ar híocadh diúité a úsáid á ndéanamh nó á n-ullmhú sa Stát, a onnmhuiriú nó a loingsiú nó a thaisceadh i mbanna-stóras chun a n-úsáidte mar stóranna loinge. | Suim is comhionann leis an diúité is inéilithe i leith na cainníochta de ghlúcós nó de shiúicrín is deimhin leis na Coimisinéirí Ioncaim a húsáideadh ag déanamh nó ag ullmhú na n-earraí nó, i gcás táirgthe iarmartacha, a bheith sna hearraí. |
B.—Mál.
Cineál na hAistarrainge | Méid an Ráta Aistarrainge |
(1) Aistarraing ar ghlúcós nó siúicrín, ar ar híocadh diúité, a onnmhuiriú nó a loingsiú nó a thaisceadh i mbanna-stóras chun a úsáidte mar stóranna loinge. | Suim is comhionann leis an diúité a híocadh. |
(2) Aistarraing ar bheoir, a ndearnadh glúcós ar ar híocadh diúité a úsáid á grúdú, a thaisceadh i mbannastóras chun a honnmhuirithe. | Suim is comhionann leis an diúité a híocadh. |
(3) Aistarraing ar earraí (seachas beoir), a ndearnadh aon ghlúcós nó siúicrín ar ar híocadh diúité a úsáid á ndéanamh nó á n-ullmhú sa Stát, a onnmhuiriú nó a loingsiú nó a thaisceadh i mbanna-stóras chun a n-úsáidte mar stóranna loinge. | Suim is comhionann leis an diúité a híocadh i leith na cainníochta de ghlúcós nó de shiúicrín is deimhin leis na Coimisinéirí Ioncaim a húsáideadh ag déanamh nó ag ullmhú na n-earraí. |
(4) Aistarraing ar ghlúcós, ar ar híocadh diúité, a thaisceadh i stóras a bheas ceadaithe ag na Coimisinéirí Ioncaim faoi Alt 2 den Manufac-tured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead a dhéanamh. | Suim is comhionann leis an aistarraing dob iníoctha ar an nglúcós a onnmhuiriú. |
AN TRIU SCEIDEAL.
Foirm Orduithe Forghniomhuithe i gCasanna Ioncaim.
AN ARD-CHÚIRT BHREITHIÚNAIS.
IONCAM
Do na Sirriaim, na Fo-Shirriaim agus na Cláraitheoirí Contae uile agus faoi seach agus do Choimisinéir agus Oifigigh an Gharda Shíochána:
DE BHRÍ gur bhreithiúnaigh an Ard-Chúirt Bhreithiúnais go bhfuil
i bhfiacha do réir ceartais ag an Aire Airgeadais chun tairbhe don Phríomh-Chiste i suim Puint Scillinge agus Pingne maraon le suim Puint Scillinge agus Pingne costais mar atá ar breacadh san Ard-Chúirt Bhreithiúnais. Ar an abhar sin ordaítear leis seo díbhse, na Sirriaim, na Fo-Shirriaim agus na Cláraitheoirí Contae uile agus faoi seach, earraí agus airnéisí an sin a thógaint i bhforghníomhú mar shásaíocht sna suimeanna sin i leith fiacha agus costais. Agus mura leor earraí nó airnéisí an sin mar shásaíocht sna fiacha agus sa chostas sin, nó mura mbeidh ag an sin aon earraí ná airnéisí is intógtha i bhforghníomhú mar shásaíocht sna fiacha agus sa chostas sin mar adúradh ordaítear leis seo duitse, an Sirriam, an Fo-Shirriam nó an Cláraitheoir Contae a bhfuil an t-ordú seo á thabhairt dó lena fhorghníomhú teastas sa chéill sin a thabhairt i gceann de na foirmeacha atá formhuinithe air seo agus an tOrdú seo maraon leis an teastas sin arna shíniú agat formhuinithe air seo a chur go dtí an Ceannphort nó an t-oifigeach cuibhe eile den Gharda Síochána a ghníomhós don líomatáiste nó don cheantar ina bhféadfair forghníomhú a thobhach. Agus ordaítear leis seo díbhse Coimisinéir agus Oifigigh an Gharda Shíochána ar an gCeannphort sin nó an t-oifigeach cuibhe eile sin d'fháil an orduithe seo maraon leis an teastas atá formhuinithe air seo arna shíniú ag an Sirriam, an Fo-Shirriam nó an Cláraitheoir Contae sin an sin a ghabháil agus a thabhairt chun an phríosúin is comhgaraí agus é a sheachadadh ansin do Rialtóir an phríosúin sin chun fanúint agus bheith á choimeád ansin ag an Rialtóir sin go dtí go dtabharfar sásaíocht sna fiacha agus sa chostas sin, nó go dtí go mbeidh tréimhse sé mhí caite, pé acu sin is giorra.
FÍNNÉ,
Onórach, Príomh-Bhreitheamh, an | lá de |
Tá an tOrdú seo á eisiúint ag | |
An tAturnae Ioncaim, | |
Caisleán Bhaile Atha Cliath. |
TEASTAS.
Don Cheannphort nó don Oifigeach cuibhe eile den Gharda Síochána do Chontae.
Teastasaím leis seo nach leor earraí agus airnéisí an atá ainmnithe laistigh mar shásaíocht sna fiacha agus sa chostas a luaitear san Ordú seo istigh agus dar méid £ : : agus gurb í suim a toibhíodh £ : : i gcás go bhfuil iarmhéid de £ : : fágtha le sásamh.
ARNA THABHAIRT faoi mo láimh an | lá seo de |
19 . |
Sirriam, Fo-Shirriam, | |
------------------------------- | |
An Cláraitheoir Contae do Chontae |
Don Cheannphort nó don Oifigeach cuibhe eile den Gharda Síochána do Chontae
Teastasaím leis seo ná fuil ag atá ainmnithe laistigh aon earraí ná airnéisí is intógtha i bhforghníomhú mar shásaíocht sna fiacha agus sa chostas a luaitear san Ordú seo istigh agus dar méid £
ARNA THABHAIRT faoi mo láimh an | lá seo de |
19 . |
Sirriam, Fo-Shirriam, | |
------------------------------- | |
An Cláraitheoir Contae do Chontae |
AN CEATHRU SCEIDEAL.
Achtachain a hAthghairmtear.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearr-theideal | Méid na hAthghairme |
7 & 8 Geo. IV, c. 53 | Excise Management Act, 1827 | Alt 32 |
Uimh. 31 de 1936 ... | Alt 21 | |
Uimh. 14 de 1941 ... | Alt 20 |
Number 15 of 1946.
FINANCE ACT, 1946.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Repeal of Rule 8 of Rules applicable to Schedule E of the Income Tax Act, 1918. | |
Provisions as to carrying forward of losses under section 14 of the Finance Act, 1929. | |
Customs and Excise.
Corporation Profits Tax.
Amendment of section 37 of the Finance Act, 1941, and section 14 of the Finance Act, 1942. | |
Miscellaneous and General.
Acts Referred to | |
No. 14 of 1941 | |
No. 28 of 1925 | |
No. 18 of 1944 | |
No. 32 of 1929 | |
No. 14 of 1942 | |
No. 18 of 1937 | |
No. 33 of 1939 | |
No. 35 of 1926 | |
No. 20 of 1930 | |
No. 15 of 1933 | |
No. 20 of 1932 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 28 of 1935 | |
No. 34 of 1932 | |
No. 18 of 1939 | |
No. 27 of 1924 | |
No. 12 of 1938 | |
No. 16 of 1943 | |
No. 31 of 1936 | |
Number 15 of 1946.
FINANCE ACT, 1946.
PART I.
Income Tax.
Income tax and sur-tax for the year 1946-47.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1946, at the rate of six shillings and sixpence in the pound.
(2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1946, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1945.
(3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1946, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1946, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by subsection (1) of the said section 5 as modified and applied by the subsequent provisions of this section.
(4) The several statutory and other provisions which were in force on the 5th day of April, 1946, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the pro-visions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1946.
(5) In the application (by virtue of the next preceding subsection of this section) of Part II of the Finance Act, 1941 (No. 14 of 1941), to the excess sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1946, the said Part II shall have effect with and subject to the following modifications, that is to say:—
(a) the expression “the 6th day of April, 1946,” shall be substituted for the expression “the 6th day of April, 1941,” wherever that expression occurs in the said Part II;
(b) in paragraph (b) of subsection (3) of section 7 of the said Act, the expression “the 5th day of April, 1947,” shall be substituted for the expression “the 5th day of April, 1942,” and the word “ten” shall be substituted for the word “five” and the expression “the 5th day of April, 1946,” shall be substituted for the expression “the 5th day of April, 1941”.
Repeal of Rule 8 of Rules applicable to Schedule E of the Income Tax Act, 1918.
2.—Rule 8 of the Rules applicable to Schedule E of the Income Tax Act, 1918, is hereby repealed.
Amendment of section 3 of the Finance Act, 1925.
3.—Section 3 (which relates to exemption of certain military pensions and gratuities) of the Finance Act, 1925 (No. 28 of 1925), is hereby amended by the insertion therein of the following subsection in lieu of subsection (2) now (by virtue of section 6 of the Finance Act, 1944 (No. 18 of 1944)) contained in the said section 3, that is to say—
“(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919, applies shall include and be deemed always to have included all wound and disability pensions granted under the Army Pensions Acts, 1923 to 1946, and all gratuities in respect of wounds or disabilities similarly granted, and the said section 16 shall be construed and have effect accordingly.”.
Provisions as to carrying forward of losses under section 14 of the Finance Act, 1929.
4.—(1) This section applies to any case in which—
(a) section 14 of the Finance Act, 1929 (No. 32 of 1929), authorises a loss or any portion of a loss sustained by any person in any trade, profession or vocation carried on by him to be carried forward and, as far as may be, deducted from or set-off against the amount of profits or gains on which he is assessed under Schedule D of the Income Tax Act, 1918, in respect of that trade, profession or vocation for the six following years of assessment (in this section referred to as the six years' period), and
(b) the six years' period includes any one or more of the years of assessment in the period which began on the 6th day of April, 1939, and ended on the 5th day of April, 1946.
(2) The six years' period shall, in any case to which this section applies be extended and be deemed always to have been extended by the addition thereto of such a number of years of assessment immediately following the six years' period as is equal to the number of years of assessment which—
(a) fell within the period which began on the 6th day of April, 1939, and ended on the 5th day of April, 1946, and
(b) were subsequent to the year of assessment in which the loss was sustained.
Allowance for scientific research.
5.—(1) In this section—
the expression “scientific research” means any activities in the fields of natural or applied science for the extension of knowledge;
the word “asset” includes a part of an asset;
the expression “expenditure on scientific research” does not include any expenditure incurred in the acquisition of rights in, or arising out of, scientific research.
(2) Where a person carrying on a trade either—
(a) incurs, on or after the 6th day of April, 1946, non-capital expenditure on scientific research relating to the trade, or
(b) pays, on or after that date, any sum to a body carrying on scientific research and approved for the purposes of this section by the Minister for Finance or to an Irish university, in order that such body or university may undertake scientific research relating to the trade,
then, the expenditure so incurred or the sum so paid shall be deducted as an expense in computing the profits or gains of the trade.
(3) Where—
(a) on or after the 6th day of April, 1946, a person incurs capital expenditure on scientific research, and
(b) either—
(i) he is then carrying on a trade to which such expenditure relates, or
(ii) he subsequently sets up and commences a trade which is related to such research, and
(c) he applies to the inspector of taxes for an allowance under this subsection in respect of the said expenditure, and
(d) he so applies—
(i) in case the expenditure was incurred by him while carrying on the trade, within twelve months after the end of the year of assessment in which it was incurred, or
(ii) in case the expenditure was incurred by him before the setting up and commencement of the trade, within twelve months after the end of the year of assessment in which the trade was set up and commenced,
then, subject to the provisions of this section, there shall be allowed as a deduction in charging the profits or gains of the trade for the year of assessment mentioned in whichever of subparagraphs (i) and (ii) of paragraph (d) of this subsection is applicable, and for each of the four following years of assessment, a sum equal to one-fifth of the amount of the expenditure.
(4) Where an asset, representing capital expenditure on scientific research, ceases at any time from any cause whatever to be used for such research, relating to the trade carried on by the person who incurred the expenditure, then—
(a) no allowance under this section in respect of that expenditure shall be made for any year of assessment after that in which the cessation takes place;
(b) if the total of the following, namely, the allowances already made under this section in respect of that expenditure and the value of the asset immediately before the cessation, is less than the said expenditure, there shall be allowed as a deduction in charging the profits or gains of the trade for the year of assessment in which the cessation takes place an additional allowance equal to the amount of the deficiency;
(c) if the said total exceeds the said expenditure, the amount of the excess or the total of the allowances so made, whichever is the less, shall be treated as a trading receipt of the trade accruing immediately before the cessation;
(d) in the application of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, to a claim in respect of the asset for any year of assessment after that in which the cessation takes place, the actual cost of the asset shall be treated as being reduced by the total of the allowances granted in respect of the asset under this section; and
(e) in the application of Rule 7 of the said Rules to any such claim, the cost of the asset shall be treated as being reduced by the said total.
(5) Where an allowance under this section is granted to a person for any year of assessment in respect of expenditure represented wholly or partly by assets, then, for that year of assessment—
(a) no deduction in respect of those assets shall be allowed to that person under Rule 6 or Rule 7 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, or under section 18 of the Finance Act, 1919, or under section 3 of the Finance Act, 1942 (No. 14 of 1942), or under section 8 of the Finance Act, 1944 (No. 18 of 1944), and
(b) paragraph (2) of Rule 5 of the said Rules shall have effect as regards those assets as if the proviso to the said paragraph were omitted therefrom.
(6) Paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, and section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to an allowance under subsection (3) of this section as they apply in relation to deductions in respect of wear and tear of plant and machinery.
(7) For the purposes of this section expenditure shall not be regarded as incurred by a person in so far as it is, or is to be, met directly or indirectly out of moneys provided by the Oireachtas or by any person other than the first-mentioned person.
(8) The same expenditure shall not be taken into account for any of the purposes of this section in relation to more than one trade.
Allowance for mining development.
6.—(1) In this section—
the word “mine” means an underground excavation made for the purpose of getting minerals;
references to capital expenditure incurred in connection with a mine shall be construed as references to capital expenditure incurred—
(a) in the development of the mine on searching for or on discovering and testing mineral deposits or winning access thereto, or
(b) on the construction of any works which are of such a nature that when the mine has ceased to be operated they are likely to have so diminished in value that their value will be little or nothing,
but as excluding references to—
(c) any expenditure on the acquisition of the site of the mine or of the site of any such works or of rights in or over any such site, or
(d) any expenditure on the acquisition of, or of rights over, the deposits, or
(e) any expenditure on works constructed wholly or mainly for subjecting the raw product of the mine to any process except a process designed for preparing the raw product for use as such;
references to assets representing capital expenditure incurred in connection with a mine shall—
(a) be construed as including, in relation to expenditure on searching for, discovering and testing deposits, references to any information or other results obtained from any search, exploration or enquiry upon which the expenditure was incurred, and
(b) be construed as also including references to any part of such assets, and
(c) be construed as also including, in the case of any such assets destroyed or damaged, references to any insurance moneys or other compensation moneys in respect of such destruction or damage.
(2) Expenditure shall not, for the purposes of this section, be regarded as having been incurred by a person carrying on the trade of working a mine in so far as it has been or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any other person (not being a person who has carried on the trade of working that mine).
(3) Any person, who carries on the trade of working a mine and who has, on or after the 6th day of April, 1946, incurred any capital expenditure in connection with the said mine, may apply for the grant of an allowance (in this section referred to as a mine development allowance) in respect of such capital expenditure.
(4) Application for a mine development allowance for any year of assessment may be made to the inspector of taxes not later than twelve months after the end of such year.
(5) The following provisions shall have effect in relation to the amount of a mine development allowance for any year of assessment in respect of any capital expenditure incurred in connection with a mine—
(a) the inspector of taxes shall estimate to the best of his judgment the life (in this subsection referred to as the estimated life) of the deposits, but shall not estimate such life at more than twenty years,
(b) the inspector of taxes shall then estimate the amount of the difference (in this subsection referred to as the estimated difference) between the said capital expenditure and the amount which, in his opinion, the assets representing the said capital expenditure are likely to be worth at the end of the estimated life,
(c) the said inspector shall, subject to the provisions of this section, allow, as the mine development allowance for the said year of assessment, an amount equal to a sum which bears to the estimated difference the same proportion as the length of the said year of assessment bears to the length of the estimated life,
(d) if the said capital expenditure was incurred during the said year of assessment, then the said year of assessment shall, for the purposes of paragraph (c) of this subsection, be taken to comprise so much only of the said year of assessment as is subsequent to the date on which the said capital expenditure was incurred.
(6) A mine development allowance to any person carrying on the trade of working a mine shall be made as a deduction in charging the profits or gains of that trade and paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, and section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to the allowance as they apply in relation to deductions for wear and tear of plant and machinery.
(7) A mine development allowance shall not be granted in respect of any capital expenditure incurred in connection with a mine in any case where the asset representing such capital expenditure is an asset in respect of which a deduction could be claimed under Rule 6 or Rule 7 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918; or is allowable under section 3 of the Finance Act, 1942 (No. 14 of 1942), or under section 8 of the Finance Act, 1944 (No. 18 of 1944).
(8) Where a mine development allowance for any year of assessment has been granted in respect of capital expenditure incurred in connection with a mine, then, for that year of assessment—
(a) paragraph (2) of Rule 5 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall have effect as regards any asset which represents the said capital expenditure as if the proviso to the said paragraph (2) were omitted therefrom, and
(b) section 18 of the Finance Act, 1919, shall not apply as respects any such asset.
(9) Any capital expenditure incurred, on or after the 6th day of April, 1946, in connection with a mine by a person about to carry on the trade of working the said mine but before commencing such trade shall, for the purposes of this section, be treated as if it had been incurred on the first day of the commencement of such trade.
(10) Where mine development allowances in respect of capital expenditure incurred in connection with a mine have been granted and the mine has finally ceased to be operated—
(a) the inspector of taxes shall review the said mine development allowances,
(b) if, on such review, it appears that the amount of the difference (in this subsection referred to as the said difference) between the said capital expenditure and the amount which the assets, representing the said capital expenditure at such cessation, were worth at such cessation exceeds the total of the said mine development allowances, then further mine development allowances totalling in amount the excess may be granted for any year of assessment (being the year in which the said mine has finally ceased to be operated or any previous year) so however that the total of such further mine development allowances shall not amount to more than the said excess, and if necessary effect may be given to this paragraph by way of repayment,
(c) if, on such review, it appears that the said difference is less than the total of the said mine development allowances, then, the deficiency or the total of the said mine development allowances, whichever is the less, shall be treated as a trading receipt of the trade of working the said mine accruing immediately before such cessation.
(11) Where the person (in this subsection referred to as the vendor) carrying on the trade of working a mine sells to any other person (not being a person who succeeds the vendor in the said trade) any asset representing capital expenditure incurred in connection with the said mine and by reference to which mine development allowances have been granted, the following provisions shall have effect—
(a) if the total of the said mine development allowances when added to the sum realised on the sale of the said asset is less than the said capital expenditure, by any amount (in this subsection referred to as the unexhausted allowance), then, further mine development allowances may be granted to the vendor in respect of any year of assessment (being the year of such sale or any previous year), so however that the total of such further mine development allowances shall not exceed the unexhausted allowance,
(b) if the total of the said mine development allowances when added to the sum realised on the sale of the said asset exceeds the said capital expenditure, then, the amount of such excess or the said total of the mine development allowances, whichever is the less, shall be treated as a trade receipt of the said trade accruing immediately before the said sale.
(12) Where—
(a) mine development allowances in respect of capital expenditure incurred in connection with a mine have been granted to a person (in this subsection referred to as the original trader) carrying on the trade of working the mine, and
(b) another person (in this subsection referred to as the successor) succeeds to the said trade,
mine development allowances may continue to be granted in respect of the said capital expenditure to the successor, but in no case shall the amount of such allowances exceed the amount to which the original trader would have been entitled if he had continued to carry on the said trade.
(13) Where—
(a) deductions for wear and tear have been allowed under Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, in respect of any plant or machinery used for the purposes of a mine in relation to which mine development allowances have been granted, and
(b) the mine has finally ceased to be operated,
the provision of subsection (10) of this section shall apply as if such plant and machinery were assets representing capital expenditure incurred in connection with the mine and as if any allowance or deduction made under the Income Tax Acts in respect of such plant or machinery were a mine development allowance.
(14) An appeal to the Special Commissioners shall lie on any question arising under this section in like manner as an appeal would lie against an assessment and the provisions of the Income Tax Acts relating to appeals shall apply and have effect accordingly.
PART II.
Customs and Excise.
Alteration of rates of duties on spirits.
7.—(1) The Finance Act, 1920, as amended by section 7 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), shall, as on and from the 9th day of May, 1946, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 7, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 9th day of May, 1946, be charged, levied and paid at the rate of four pounds and fifteen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 7 of the Finance (No. 2) Act, 1939.
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
Alteration of rates of customs duties on wine.
8.—(1) In lieu of the customs duties in respect of wine imposed by section 6 of the Finance Act, 1930 (No. 20 of 1930), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 9th day of May, 1946, the following customs duties on all wine imported into the State, that is to say:—
Wine— | £ | s. | d. | |
Not exceeding 25 degrees of proof spirit, the gallon | 0 | 6 | 0 | |
Exceeding 25 but not exceeding 30 degrees of proof spirit, the gallon | 0 | 10 | 0 | |
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon | 1 | 4 | 0 | |
And for every degree or fraction of a degree beyond the highest above charged, an additional duty, the gallon | 0 | 2 | 0 | |
Sparkling wine in bottle, an additional duty, the gallon | 1 | 5 | 0 | |
Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon | 0 | 4 | 0 | |
Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon | 0 | 8 | 0 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.
(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.
(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
(5) In this section the word “wine” includes the lees of wine.
Abolition of duties on sugar and molasses and reimposition of existing duties on glucose and saccharin.
9.—(1) The customs duties chargeable in respect of sugar, molasses, glucose and saccharin under section 2 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), shall cease to be chargeable or leviable as on and from the 1st day of June, 1946.
(2) The excise duties chargeable in respect of sugar, molasses, glucose and saccharin under section 2 of the Finance (No. 2) Act, 1939, shall cease to be chargeable or leviable as on and from the 1st day of June, 1946.
(3) There shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin imported into the State the customs duties specified in the second column of Part I of the Second Schedule to this Act and there shall be paid in respect of all glucose and saccharin so imported, the drawbacks set out in Part II of the said Schedule.
(4) There shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin made within the State the excise duties specified in the third column of Part I of the Second Schedule to this Act and there shall be paid, in respect of all glucose and saccharin so made, the drawbacks set out in Part II of the said Schedule.
(5) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(6) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties and drawbacks imposed or allowed by this section in like manner as those provisions apply in relation to the duties and drawbacks mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) clause 2 shall be deleted;
(b) in clause 5, the 1st day of June, 1946, shall be substituted for the 6th day of May, 1925;
(c) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.
(7) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
(8) Where it is shown to the satisfaction of the Revenue Commissioners that Cómhlucht Siúicre Eireann, Teoranta, had in their ownership in the State at midnight on the 31st day of May, 1946, sugar on which the excise duty imposed by section 2 of the Finance (No. 2) Act, 1939, was paid by the said Company, the said Company shall be entitled to receive a refund of the amount of such duty.
Reduction of duties on mineral hydrocarbon light oil.
10.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 1st day of June, 1946, at the rate of nine pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 14 of the Finance Act, 1941 (No. 14 of 1941).
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 1st day of June, 1946, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of seven pence the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 14 of the Finance Act, 1941.
Reduction of duties on hydrocarbon oil.
11.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied, and paid, as on and from the 1st day of June, 1946, at the rate of nine pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 13 of the Finance Act, 1941 (No. 14 of 1941).
(2) The rebate allowable under subsection (2) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 1st day of June, 1946, at the rate of nine pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 13 of the Finance Act, 1941.
(3) The duty of excise imposed by the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 1st day of June, 1946, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of seven pence the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 13 of the Finance Act, 1941.
(4) The rebate allowable under subsection (4) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding subsection of this section was paid at the rate of seven pence the gallon, be allowed at the rate of seven pence the gallon in lieu of the rate now allowable by virtue of subsection (4) of the said section 13 of the Finance Act, 1941.
Reduction of cinematograph film duty on copies of certain films.
12.—(1) Where—
(a) it is shown to the satisfaction of the Revenue Commissioners that a film chargeable with cinematograph film duty is identical with another film chargeable with the said duty at the rate of three pence per linear foot of the width of 1⅜ inches or a preferential rate of two thirds of the said rate of three pence per linear foot of the width of 1⅜ inches, and
(b) the first-mentioned film is delivered for home use at the same time as such other film is so delivered or within three months after the payment of duty on such other film,
the following provisions shall have effect—
(i) duty shall be charged, levied and paid on the first-mentioned film at the rate of one penny and one halfpenny per linear foot of the width of 1⅜ inches and not at the rate of three pence per linear foot of the width of 1⅜ inches,
(ii) for the purpose of the application (where appropriate) in relation to the first-mentioned film of subsection (2) of section 17 of the Finance Act, 1932 (No. 20 of 1932), the rate of one penny and one halfpenny per linear foot of the width of 1⅜ inches shall be regarded as the full rate, and
(iii) no drawback in respect of such other film shall be allowed under subsection (4) of section 17 of the Finance Act, 1932, but the Revenue Commissioners may waive or modify this provision in any particular case, subject to such conditions as they may think fit to impose.
(2) The reduction in the rates of duty provided for by subsection (1) of this section shall not apply in relation to more than one of a number of films identical with one another.
(3) In this section—
the expression “cinematograph film duty” means the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 8 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and section 12 of the Finance Act, 1939 (No. 18 of 1939),
the word “delivered” means, in relation to a film, delivered from a bonded warehouse or delivered on the landing of such film from the importing ship or other conveyance.
Abolition of entertainments duty on admission to balls and dances.
13.—(1) On and after the 1st day of August, 1946, the excise duty referred to as entertainments duty in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any ball or dance.
(2) Subsection (2) of section 25 of the Finance Act, 1932 (No. 20 of 1932), and subsection (6) of section 10 of the Finance Act, 1943 (No. 16 of 1943), are hereby repealed as on and from the 1st day of August, 1946.
Exemption from customs duties of goods brought from abroad to customs-free airports.
14.—(1) In this section the expression “Customs-free airport” means an airport established in the State as a Customs-free airport by or under statute.
(2) No duty of customs shall be charged, levied or paid on any goods brought from outside the State into a Customsfree airport, but this shall not operate to prevent the charge, levy and payment of a duty of customs on goods brought from that airport to any other part of the State.
Exemption or gifts of food from minimum charge of customs duty.
15.—Section 25 of the Finance Act, 1924 (No. 27 of 1924), as amended by section 8 of the Finance Act, 1937 (No. 18 of 1937), and section 9 of the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938), shall not apply to articles which, in the opinion of the Revenue Commissioners, are food, where it is shown to the satisfaction of the Revenue Commissioners that the articles are being imported as a gift to a person in the State.
Exemption of certain packages from customs duty on packages.
16.—The duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments, shall not be charged or levied on—
(a) any package which is shown to the satisfaction of the Revenue Commissioners to contain only goods which are imported as a gift to a person in the State, or
(b) any package which is shown to the satisfaction of the Revenue Commissioners to contain only goods for the personal use of the importer and to be brought in by such importer or his servant or a member of his family.
Exemption from customs duty of goods supplied as gifts or on loan to the Irish Red Cross Society by foreign Red Cross organisations.
17.—(1) Where any article is shown, to the satisfaction of the Revenue Commissioners, to have been imported by the Irish Red Cross Society as a gift or a loan from a Red Cross organisation in any other country and solely for the purposes of the Irish Red Cross Society, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty of customs (if any) chargeable thereon or repay any such duty paid thereon on importation.
(2) Nothing in this section shall operate to authorise the importation of any article the importation of which is for the time being prohibited by law or to relieve from any restriction or from compliance with any condition (other than the payment of a duty of customs) which is for the time being attached by law to the importation of any article.
Exemptions from duty for certain air services.
18.—Subject to compliance with such conditions as they may think fit to impose, the Revenue Commissioners may, whenever the Minister for Finance so thinks proper,—
(a) permit the importation or delivery without payment of any duty of customs or of excise of any article required for or in connection with any of the following things, that is to say—
(i) the establishment or maintenance of an international air service using or involving the use of an airport in the State,
(ii) the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service,
(iii) experimental purposes in connection with the establishment or maintenance of any such international air service, or
(b) repay any duty of customs or of excise paid on any such article on importation or delivery.
Exemption from payment of customs duty of articles required for rescue, salvage and repair of damaged aircraft registered in another State.
19.—Whenever the Revenue Commissioners are satisfied that an article is required for or in connection with the rescue, salvage or repair of damaged civil aircraft registered in another State, they may, subject to compliance with such conditions as they may think fit to impose, permit the temporary importation of that article without payment of any duty of customs.
Amendment of sections 93, 102 and 104 of the Spirits Act, 1880, and of Part B of the First Schedule to the Finance (1909-10) Act, 1910.
20.—(1) The second prohibition contained in subsection (1) of section 93 of the Spirits Act, 1880, is hereby amended, in its application to the sending out of the compounds or spirits therein mentioned to a person who is the holder of a licence authorising him to sell such compounds or spirits by retail, by the substitution of the words “a half-gallon” for the words “two gallons”.
(2) Subsection (1) of section 102 of the Spirits Act, 1880, as amended by section 27 of the Finance Act, 1929 (No. 32 of 1929), is hereby amended, in its application to the sale, sending out, or delivery of spirits to a person who is the holder of a licence authorising him to sell such spirits by retail, by the substitution of the words “a half -gallon” for the words “two gallons”.
(3) Section 104 of the Spirits Act, 1880, is hereby amended, in its application to the sale of spirits to a person who is the holder of a licence authorising him to sell such spirits by retail, by the substitution of the words “a half-gallon” for the words “two gallons or less than one dozen reputed quart bottles”.
(4) Provision 1 of the Provisions applicable to Wholesale Dealers' Licences contained in Part B of the First Schedule to the Finance (1909-10) Act, 1910, is hereby amended as follows:—
(i) in the application of the said Provision to the sale of spirits or wine to a person who is the holder of a licence authorising him to sell such spirits or wine by retail, the words “a half-gallon” shall be substituted in paragraph (a) for the words “two gallons, or not less than one dozen reputed quart bottles”;
(ii) in the application of the said Provision to the sale of beer to a person who is the holder of a licence authorising him to sell such beer by retail, the words “two-and-a-quarter gallons” shall be substituted in paragraph (b) for the words “four-and-a-half gallons, or not less than two dozen reputed quart bottles”.
Amendment of section 2 of the Refreshment Houses (Ireland) Act, 1860.
21.—(1) In section 2 of the Refreshment Houses (Ireland) Act, 1860, the reference to the valuation of any such house or premises on which the last preceding rate for the relief of the poor had been made shall be construed as a reference to the valuation of any such house or premises under the Valuation Acts.
(2) Subsection (1) of this section shall be deemed to have come into force on and to have had effect as on and from the 1st day of April, 1931.
Amendment of section 26 of the Finance Act, 1932.
22.—(1) Section 26 of the Finance Act, 1932 (No. 20 of 1932), is hereby amended by the substitution of the words “the valuation under the Valuation Acts” for the words “the poor law valuation” where the latter words occur.
(2) Subsection (1) of this section shall be deemed to have come into force on and to have had effect as on and from the 6th day of July, 1932.
Fraudulent removal, etc., of goods with intent to evade excise duties.
23.—Where—
(a) any goods in respect whereof any duty of excise is for the time being payable, or
(b) any articles manufactured wholly or partly from such goods, or
(c) any materials, utensils or vessels proper or intended to be made use of for or in the making of such goods or articles
are removed or are deposited or concealed in any place, with intent to defraud the Minister for Finance of such duty or any part thereof, then—
(i) all such goods and articles and all such materials, utensils and vessels respectively shall be forfeited,
(ii) every person who removes, deposits, or conceals or is concerned in removing, depositing, or concealing, any such goods or articles, with intent to defraud the Minister for Finance of such duty or any part thereof, shall forfeit either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners.
PART III.
Corporation Profits Tax.
Assessment of corporation profits tax in respect of accounting periods ending on or after 1st January 1941.
24.—(1) The following provisions shall apply and have effect in respect of every accounting period ending on or after the 1st day of January, 1941, that is to say, an assessment to corporation profits tax may be made by the Revenue Commissioners at any time after the end of the accounting period or part of an accounting period in respect of the profits of which the assessment is made, and in the absence of a satisfactory return or other information on which to make an assessment the Revenue Commissioners may make an assessment according to the best of their judgment.
(2) Subsection (4) of section 56 of the Finance Act, 1920, as amended by subsection (2) of section 35 of the Finance Act, 1941 (No, 14 of 1941), shall cease to have effect in respect of an accounting period ending on or after the 1st day of January, 1941.
(3) In this section, reference to corporation profits tax shall be construed as including reference to excess corporation profits tax and reference to an assessment shall be construed as including reference to an additional assessment.
Amendment of section 37 of the Finance Act, 1941, and section 14 of the Finance Act, 1942.
25.—(1) Section 37 of the Finance Act, 1941 (No. 14 of 1941), is hereby amended in the following respects—
(a) by the insertion, in paragraph (a) of subsection (2), of the words and figures “and ending on or before the 31st day of December, 1946,” after the figures “1941”;
(b) by the insertion, in subsection (2), of the following new paragraph—
“(c) so much of the profits (being profits to which Part V of the Finance Act, 1920, as amended by subsequent enactments, applies) which arise or have arisen in the part prior to the 1st day of January, 1947, of any accounting period beginning before and ending on or after the 1st day of January, 1947, as exceeds the standard profits as defined as aforesaid.”;
(c) by the insertion, in subsection (3), of the following new paragraph—
“(c) the profits arising in any accounting period beginning before and ending on or after the 1st day of January, 1947, shall be apportioned between the part of that accounting period which is prior to the 1st day of January, 1947, and the part thereof which is subsequent to the 31st day of December, 1946, in proportion to the respective lengths of those parts.”.
(2) Subsection (1) of section 14 of the Finance Act, 1942 (No. 14 of 1942), is hereby amended in the following respects—
(a) by the insertion of the words and figures “and ending on or before the 31st day of December, 1946” after the figures “1941”, where those figures first occur; and
(b) by the insertion of the words and figures “and also the portion prior to the 1st day of January, 1947, of an accounting period beginning before and ending on or after the 1st day of January, 1947” after the figures “1941” where those figures secondly occur.
Construction of Part III.
26.—This Part of this Act shall be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments, and, in particular, shall be read and construed together with Part V of the Finance Act, 1941 (No. 14 of 1941), Part IV of the Finance Act, 1942 (No. 14 of 1942), Part III of the Finance Act, 1943 (No. 16 of 1943), and Part II of the Finance Act, 1944 (No. 18 of 1944).
PART IV.
Miscellaneous and General.
Form of execution order in certain Revenue cases.
27.—(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of any tax or duty under the care and management of the Revenue Commissioners or any fine, penalty or forfeiture incurred in connection with any such tax or duty, wherein an execution order (the form whereof is set out at No. 37 in Appendix N to the Rules of the Supreme Court (Ireland) 1905 and is therein described as a form of writ of Levari Facias), or an order similar in requirements thereto could hitherto have been issued if such proceedings had been instituted in the High Court.
(2) Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court, where judgment against the defendant for any amount is given by the High Court in proceedings to which this section applies, the form of execution order to be issued for that amount shall, if the plaintiff or informant so requires, be in the form set out in the Third Schedule to this Act, and where such judgment is given in the Circuit Court, the form of execution order to be so issued shall, if the plaintiff or informant so requires, be in the said form with the appropriate modifications.
Interest on deposits in Post Office Savings Bank.
28.—(1) The Minister may from time to time by order do all or any of the following things—
(a) fix the rate of interest (in this subsection referred to as the ordinary rate) to be payable in respect of deposits,
(b) provide that, where the amount of a deposit exceeds a specified sum—
(i) interest on so much thereof as does not exceed the said specified sum shall be payable at the ordinary rate, and
(ii) interest on the remainder thereof shall be payable at such rate or at such different rates in respect of different parts thereof as may be specified in the order,
(c) fix the minimum period for which any interest on a deposit is to be calculated,
(d) fix the minimum amount of a deposit in respect of which or any multiple of which interest is to be calculated,
(e) provide for the manner in which a part of any interest, consisting of a fraction of a penny, on a deposit is to be treated,
(f) provide for such other matters, in relation to the calculation of any interest on deposits, as he thinks proper.
(2) The Minister may by order amend or revoke any order made under subsection (1) of this section.
(3) Before any order is made by the Minister under this section a draft thereof shall be laid before Dáil Eireann, and, if a resolution disapproving of the making of the order in the terms of the draft is passed by Dáil Eireann within the next subsequent twelve days on which Dáil Eireann has sat after the draft has been so laid before it, no further proceedings shall be taken thereon, but without prejudice to the making of any new draft order.
(4) As on and from the date on which the first order made by the Minister under subsection (1) of this section comes into operation—
(a) section 7 of the Post Office Savings Bank Act, 1861, shall stand repealed,
(b) the interest payable on deposits shall be at such rate or rates as may be specified in an order made under this section and for the time being in force.
(5) In this section—
the expression “the Minister” means the Minister for Finance; the word “deposit” means the total amount for the time being standing to the credit of a depositor's account in the Post Office Savings Bank, but does not include moneys standing to the credit of a trustee savings bank in the name of the Minister in the Post Office Savings Bank.
Interest on deposits in trustee savings banks.
29.—(1) Notwithstanding anything contained in section 5 of the National Debt (Supplemental) Act, 1888, the interest payable on a deposit in a trustee savings bank shall not exceed the rate for the time being payable on a deposit of a similar amount in the Post Office Savings Bank.
(2) In this section the expression “trustee savings bank” means a bank certified under the Trustee Savings Banks Act, 1863.
Transition Development Fund.
30.—(1) There is hereby established a fund (in this section referred to as the Fund) which shall be known as the Transition Development Fund and shall be under the control and management of the Minister.
(2) There shall be paid into the Fund, out of moneys provided by the Oireachtas, in the financial year which commenced on the 1st day of April, 1946, a sum not exceeding five million pounds.
(3) The Minister may apply the Fund for any purpose for or towards the cost of which public moneys are provided and which is conducive to the development or improvement of capital resources.
(4) The Fund shall be wound-up not later than the 31st day of December, 1948, and the balance then remaining in the Fund shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister may direct.
(5) The Minister shall, as respects every financial year, during which or part of which the Fund is maintained, prepare an account of payments into and out of the Fund, and such account shall be submitted to the Comptroller and Auditor General for examination and report.
(6) The Minister shall lay before each House of the Oireachtas a copy of every account prepared under subsection (5) of this section and of every report of the Comptroller and Auditor General thereon.
(7) In this section—
the expression “the Minister” means the Minister for Finance; the expression “public moneys” means moneys charged on or issued out of the Central Fund or provided by the Oireachtas.
Repeals.
31.—The enactments specified in the second column of the Fourth Schedule to this Act are hereby repealed to the extent specified in the third column of the said Schedule.
Care and management of taxes and duties.
32.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commence-ment.
33.—(1) This Act may be cited as the Finance Act, 1946.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) 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 statutes which relate to the duties of excise and the management of those duties.
(4) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1946.
FIRST SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Description of Spirits | Preferential Rates | Full Rates | ||||||||||
In Cask | In Bottle | In Cask | In Bottle | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
For every gallon computed at proof of— | ||||||||||||
Brandy or rum | 4 | 15 | 4 | 4 | 16 | 4 | 4 | 17 | 10 | 4 | 18 | 10 |
Imitation rum or geneva | 4 | 15 | 5 | 4 | 16 | 5 | 4 | 17 | 11 | 4 | 18 | 11 |
Unsweetened spirits other than those already enumerated | 4 | 15 | 5 | 4 | 16 | 5 | 4 | 17 | 11 | 4 | 17 | 11 |
For every gallon of perfumed spirits | 7 | 12 | 0 | 7 | 13 | 0 | 7 | 16 | 0 | 7 | 17 | 0 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | — | 6 | 9 | 6 | — | 6 | 12 | 10 | ||||
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit | 4 | 15 | 5 | 4 | 16 | 5 | 4 | 17 | 11 | 4 | 18 | 11 |
SECOND SCHEDULE.
Glucose and Saccharin—Rates of Duties and Drawbacks.
PART I.
Duties.
Goods | Customs Duties | Excise Duties | |||
s. | d. | s. | d. | ||
Glucose:— | |||||
Solid | the cwt. | 15 | 5 | 15 | 5 |
Liquid | ” | 11 | 2 | 11 | 2 |
Saccharin (including substances of a like nature and use) | the oz. | 7 | 0 | 7 | 0 |
PART II.
Drawbacks.
A.—Customs.
Nature of Drawback | Amount of Rate of Drawback |
(1) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used. | An amount equal to the duty paid in respect of the glucose. |
(2) 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 the State any duty-paid glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the 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. |
B.—Excise.
Nature of Drawback | Amount of 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 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 glucose has been used. | An amount equal to the duty paid. |
(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 the State any duty-paid glucose or saccharin has been used | An amount equal to the duty paid in respect of that quantity of 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 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. |
THIRD SCHEDULE.
Form of Execution Order in Revenue Cases.
HIGH COURT OF JUSTICE.
REVENUE.
To the several Sheriffs, Under-Sheriffs and County Registrars and to the Commissioner and Officers of the Gárda Síochána:
WHEREAS it has been adjudged by the High Court of Justice that is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum of Pounds Shillings and Pence together with the sum of Pounds Shillings and Pence costs as appears of record in the High Court of Justice. You the several Sheriffs, Under-Sheriffs and County Registrars are therefore hereby commanded to take in execution the goods and chattels of the said to satisfy the said sums for debt and costs. And in the event of the goods or chattels of the said not being sufficient to satisfy the said debt and costs, or in the event of the said having no goods or chattels which can be taken in execution to satisfy the said debt and costs as aforesaid, you, the Sheriff, Under-Sheriff or County Registrar to whom this order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon and to transmit this Order with such certificate signed by you endorsed hereon to the Superintendent or other proper officer of the Gárda Síochána who shall act for the area or district within which you may levy execution. And you the Commissioner and Officers of the Gárda Síochána are hereby commanded upon the receipt of this Order by such Superintendent or other proper officer with the certificate endorsed hereon signed by the said Sheriff, Under-Sheriff or County Registrar, to take and convey the said to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of such debt and costs, or until the expiration of the period of six months, whichever shall be the shorter.
WITNESS the Honourable | |
Chief Justice, the day of | |
This Order is issued by | |
The Solicitor of Revenue, | |
Dublin Castle. |
CERTIFICATE.
To the Superintendent or other Proper Officer of the Gárda Síochána for the County of
I hereby certify that the goods and chattels of the within-named are not sufficient to satisfy the debt and costs in the within Order mentioned amounting to £ : : and that the amount levied is £ : : leaving a balance of £ : : to be satisfied.
GIVEN under my hand this day of 19
To the Superintendent or Other Proper Officer of the Gárda Síochána of the County of
I hereby certify that the within-named has no goods or chattels which can be taken in execution to satisfy the debt and costs in the within Order mentioned amounting to £
GIVEN under my hand this day of 19
FOURTH SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short title | Extent of Repeal |
7 & 8 Geo. IV, c. 53 | Excise Management Act, 1827 | Section 32 |
No. 31 of 1936 | ||
No. 14 of 1941 |