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Number 15 of 1983
FINANCE ACT, 1983
ARRANGEMENT OF SECTIONS
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Income Tax
Taxation of Farming Profits
Income Levy
Anti-avoidance and Anti-evasion
Income Tax and Corporation Tax
Corporation Tax
Advance Corporation Tax
Capital Gains Tax
Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975. | |
Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. | |
Customs and Excise
Value-Added Tax
Stamp Duties
Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910. | |
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. |
Revenue Offences
Residential Property Tax
Miscellaneous
Payments from Central Fund to Post Office Savings Bank Fund. | |
Rates of Excise Duty on Televisions
Rates of Excise Duty on Gaming Licences
Rates of Excise Duty on Firearm Certificates
Enactments Repealed
Acts Referred to | |
1947, No. 10 | |
Bankers' Books Evidence Acts, 1879 and 1959 | |
1931, No. 27 | |
1976, No. 8 | |
1975, No. 20 | |
1978, No. 33 | |
1971, No. 24 | |
1965, No. 26 | |
1976, No. 7 | |
1967, No. 12 | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
Finance Act, 1922 | 1922, c. 17 |
1925, No. 28 | |
1926, No. 35 | |
1931, No. 31 | |
1933, No. 15 | |
1935, No. 28 | |
1940, No. 14 | |
1946, No. 15 | |
1947, No. 15 | |
1950, No. 18 | |
1956, No. 22 | |
1961, No. 23 | |
1963, No. 23 | |
1964, No. 15 | |
1967, No. 17 | |
1968, No. 33 | |
1970, No. 14 | |
1971, No. 23 | |
1972, No. 19 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1981, No. 28 | |
1982, No. 14 | |
1952, No. 24 | |
1964, No. 1 | |
1956, No. 2 | |
1967, No. 6 | |
Inland Revenue Regulation Act, 1890 | 1890, c. 21 |
1963, No. 1 | |
Probation of Offenders Act, 1907 | 1907, c. 17 |
1927, No. 7 | |
1961, No. 24 | |
Succession Duty Act, 1853 | 1853, c. 51 |
1972, No. 22 | |
1978, No. 34 | |
1981, No. 32 | |
Number 15 of 1983
FINANCE ACT, 1983
PART I
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of section 1 (exemption from income tax) of Finance Act, 1980.
1.—Section 1 of the Finance Act, 1980, is hereby amended, as respects the year 1983-84 and subsequent years of assessment, by the substitution in subsection (2) of “£4,800” for “£4,400” (inserted by the Finance Act, 1982) and of “£2,400” for “£2,200” (inserted by the Finance Act, 1982), and the said subsection (2), as so amended, is set out in the Table to this section.
TABLE
(2) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £4,800, and
(b) in any other case, £2,400.
Alteration of rates of income tax.
2.—Section 8 of the Finance Act, 1980, is hereby amended, as respects the year 1983-84 and subsequent years of assessment, by the substitution of the following Table for the Table to the said section:
“TABLE
PART I
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £1,000 | 25 per cent. | the reduced rate | |
The next £3,000 | 35 per cent. | the standard rate | |
The next £2,000 | 45 per cent. | } | |
The next £2,000 | 55 per cent. | the higher rates | |
The next £2,000 | 60 per cent. | ||
The remainder | 65 per cent. | ||
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £2,000 | 25 per cent. | the reduced rate | |
The next £6,000 | 35 per cent. | the standard rate | |
The next £4,000 | 45 per cent. | } | |
The next £4,000 | 55 per cent. | the higher rates | |
The next £4,000 | 60 per cent. | ||
The remainder | 65 per cent. | ||
”
Maintenance in the case of separated spouses.
3.—(1) (a) (i) In this section—
“maintenance arrangement” means an order of a court, rule of court, deed of separation, trust, covenant, agreement, arrangement, or any other act, giving rise to a legally enforceable obligation and made or done in consideration or in consequence of the dissolution or annulment of a marriage or of such separation of the parties to a marriage as is referred to in section 192 (1) (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, and a maintenance arrangement relates to the marriage in consideration or in consequence of the dissolution or annulment of which or of the separation of the parties to which the maintenance arrangement was made or arises;
“payment” means a payment or part of a payment, as the case may be.
(ii) A reference in this section to a child of a person includes a child in respect of whom the person was, at any time before the making of the maintenance arrangement concerned, entitled to a deduction under section 141 of the Income Tax Act, 1967.
(b) (i) This section applies to payments made, directly or indirectly, by a party to a marriage under or pursuant to a maintenance arrangement relating to the marriage for the benefit of a child of his, or for the benefit of the other party to the marriage, being payments—
(I) which are made at a time on or after the passing of this Act when the wife is not living with the husband,
(II) the making of which is legally enforceable, and
(III) which are annual or periodical:
Provided that this section shall not apply to such payments made under a maintenance arrangement made before the passing of this Act unless and until such time as one of the following events occurs, or the earlier of such events occurs where both occur, that is to say—
(A) the maintenance arrangement is replaced by another maintenance arrangement or varied,
(B) both parties to the marriage to which the maintenance arrangement relates, by notice in writing to the inspector, jointly elect that this section shall apply,
and where such an event occurs in either of the circumstances aforesaid, this section shall apply to all such payments made after the date on which it occurs.
(ii) For the purposes of this section and of section 4, a payment, whether conditional or not, which is made, directly or indirectly, by a party to a marriage under or pursuant to a maintenance arrangement relating to the marriage (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the party to the marriage making the payment nor the other party to the marriage derives any benefit) shall be deemed to be made for the benefit of the other party to the marriage:
Provided that, where the payment, in accordance with the maintenance arrangement, is made or directed to be made for the use and benefit of a child of the party to the marriage making the payment, or for the maintenance, support, education or other benefit of such a child, or in trust for such a child, and the amount, or the method of calculating the amount, of such payment so made or directed to be made is specified in the maintenance arrangement, the said payment shall be deemed to be made for the benefit of such child, and not for the benefit of any other person.
(2) Notwithstanding anything contained in the Income Tax Acts, but subject to section 4, as respects any payment to which this section applies which is made directly or indirectly by one party to the marriage to which the maintenance arrangement concerned relates for the benefit of the other party to the marriage—
(a) the person making the payment shall not be entitled, on making the payment, to deduct and retain thereout any sum representing any amount of income tax thereon,
(b) the payment shall be deemed for all purposes of the Income Tax Acts to be profits or gains arising to the said other party to the marriage and income tax shall be charged on that other party under Case IV of Schedule D in respect of those profits or gains, and
(c) the party to the marriage by whom the payment is made, having made a claim in that behalf in the manner prescribed by the Income Tax Acts, shall be entitled for all purposes of the Income Tax Acts to deduct the payment in computing his total income for the year of assessment in which the payment is made.
(3) Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies which is made directly or indirectly by a party to the marriage to which the maintenance arrangement concerned relates for the benefit of any child of his—
(a) the person making the payment shall not be entitled on making the payment, to deduct and retain thereout any sum representing any amount of income tax thereon,
(b) the payment shall be deemed for all purposes of the Income Tax Acts not to be income of the child,
(c) the total income for any year of assessment of the party to the marriage who makes the payment shall be computed for all purposes of the Income Tax Acts as if the payment had not been made, and
(d) for the purposes of section 141 (6) of the Income Tax Act, 1967, the payment shall be deemed to be an amount expended on the maintenance of the child by the party to the marriage who makes the payment and, notwithstanding that the payment is made to the other party to the marriage to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the aforementioned purposes not to be an amount expended by that other party on the maintenance of the child.
(4) (a) The provisions of sections 146 and 149 of the Income Tax Act, 1967, shall apply to a deduction under subsection (2) (c) as they apply to any allowance, deduction or relief under sections 138 to 145 of that Act.
(b) The provisions of Schedule 4 to the Income Tax Act, 1967, and of paragraph IX of Schedule 18 to that Act shall, with any necessary modifications, apply in relation to a deduction under subsection (2) (c).
Separated spouses: adaptation of special provisions as to married persons.
4.—(1) Where a payment to which section 3 applies is made in a year of assessment by a party to a marriage (being a marriage which has not been dissolved or annulled) and both parties to the marriage are resident in the State for that year, section 195 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, shall have effect in relation to the parties to the marriage for that year of assessment as if—
(a) in subsection (1), “, where the wife is living with the husband,” were deleted, and
(b) subsection (4) were deleted.
(2) Where, by virtue of subsection (1), the parties to a marriage elect as provided for in section 195 (1) of the Income Tax Act, 1967, then, as respects any year of assessment for which the election has effect—
(a) subject to subsection (1) and paragraphs (b) and (c), all the provisions of the Income Tax Acts shall apply in the case of the parties to the marriage as they apply in the case of a husband and wife who have elected under the said section 195 (1) and whose election has effect for that year of assessment,
(b) the total income or incomes of the parties to the marriage shall be computed for all purposes of the Income Tax Acts as if any payments to which section 3 applies made in that year of assessment by one party to the marriage for the benefit of the other party to the marriage had not been made, and
(c) income tax shall be assessed, charged and recovered on the total income or incomes of the parties to the marriage as if an application under section 197 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, had been made by one of the parties and that application had effect for that year of assessment.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
5.—Section 6 of the Finance Act, 1982, shall have effect, for the purpose of ascertaining the amount of income on which an individual referred to therein is to be charged to income tax for the year 1983-84, as if in subsection (2)—
(a) “1983-84” were substituted for “1982-83”, and
(b) “£286” were substituted for “£312”, in each place where it occurs.
Amendment of Part IX (special provisions relating to year of marriage) of Income Tax Act, 1967.
6.—Part IX of the Income Tax Act, 1967, is hereby amended in Chapter I (inserted by the Finance Act, 1980) by the insertion after section 195 of the following section:
“Special provisions relating to year of marriage.
195A.—(1) In this section—
‘income tax month’ has the meaning assigned to it by section 124;
‘year of marriage’, in relation to a husband and his wife, means the year of assessment in which their marriage took place.
(2) Section 195 shall not apply or have effect in relation to a husband and his wife for the year of marriage.
(3) Where, on making a claim in that behalf, a husband and his wife prove that the amount equal to the aggregate of the tax paid and payable by the husband on his total income for the year of marriage and the tax paid and payable by his wife on her total income for the year of marriage is in excess of the tax which would have been payable by the husband on his total income and the total income of his wife for the year of marriage if—
(a) he had been charged to tax for the year of marriage in accordance with section 194, and
(b) he and his wife had been married to each other throughout the year of marriage,
they shall be entitled, subject to subsection (4), to repayment of tax of an amount determined by the formula—
B A ×__ 12 |
Where—
A is the amount of the aforementioned excess, and
B is the number of income tax months in the period between the date on which the marriage took place and the end of the year of marriage, part of an income tax month being treated for this purpose as an income tax month in a case where the period consists of part of an income tax month or of one or more income tax months and part of an income tax month.
(4) Any repayment of tax under subsection (3) shall be allocated to the husband and to the wife concerned in proportion to the amounts of tax paid and payable by them, having regard to subsection (2), on their respective total incomes for the year of marriage.
(5) Any claim for a repayment of tax under the provisions of subsection (3) shall be made in writing to the inspector after the end of the year of marriage and shall be made by the husband and wife concerned jointly.
(6) All such provisions of the Income Tax Acts as apply in relation to deductions specified in sections 138 to 143 shall apply in relation to any repayment of tax under this section.
(7) This section shall have effect in relation to tax for the year 1983-84 and subsequent years of assessment.”.
Cesser of Part XX (relief to investors in Irish securities) of Income Tax Act, 1967.
7.—Part XX of the Income Tax Act, 1967, shall not apply or have effect in relation to any distribution or payment of interest referred to in that Part that is made on or after the 9th day of February, 1983.
Amendment of section 344 (exemption of interest on certain deposits) of Income Tax Act, 1967.
8.—Section 344 of the Income Tax Act, 1967, is hereby amended, as respects the year 1983-84 and subsequent years of assessment—
(a) by the substitution in subsection (1) (inserted by the Finance Act, 1980) of “£120” for “£150”, in each place where it occurs, and of “£50” for “£70”,
(b) by the substitution in subsection (2) (inserted by the Finance Act, 1980) of “£120” for “£150” and of “£50” for “£70”, and
(c) by the substitution in subsection (4) of the following definition for the definition of “the commercial banks”:
“‘the commercial banks’ means Allied Irish Banks Limited, the Bank of Ireland, the Northern Bank Limited, the Ulster Bank Limited, Ansbacher & Company Limited, Barclays Commercial Bank Limited, Guinness & Mahon Limited, Chase Bank (Ireland) Limited and the Agricultural Credit Corporation, Limited;”,
and the said subsections (1) and (2), as so amended, are set out in the Table to this section.
TABLE
(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as “the said sums”) paid or credited in respect of interest on—
(a) deposits with a trustee savings bank or with the Post Office Savings Bank, or
(b) deposits with any of the commercial banks,
the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed—
(i) in the case of sums representing interest on deposits mentioned in paragraph (a), £120, or
(ii) in the case of sums representing interest on deposits mentioned in paragraph (b), £50:
Provided that the total sums to be so disregarded shall not exceed £120:
Provided also that the provisions of this Act as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.
(2) For the purposes of subsection (1) the question whether or how far the said sums exceed £120 or £50, as the case may be, shall, where by virtue of section 194, a woman's income is deemed to be her husband's, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section.
Amendment of Part XXVI (appeals) of Income Tax Act, 1967.
9.—Part XXVI of the Income Tax Act, 1967, is hereby amended—
(a) as respects appeals against assessments made after the passing of this Act—
(i) in section 416—
(I) by the substitution of the following subsection for subsection (6):
“(6) (a) In default of notice of appeal by a person to whom notice of assessment has been given the assessment made on him shall be final and conclusive.
(b) Where a person who has given notice of appeal against an assessment does not attend before the Appeal Commissioners at the time and place appointed for the hearing of his appeal, the assessment made on him shall, subject to subsection (8), have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.
(c) Where on the hearing of an appeal against an assessment—
(i) no application is or has been made to the Appeal Commissioners before or during the hearing of the appeal by or on behalf of the appellant for an adjournment of the proceedings on the appeal or such an application is or has been made and is or was refused (but such an application shall not be refused before the expiration of a period of 9 months from the end of the year of assessment to which the assessment appealed against relates or from the date on which the notice of the assessment was given to the appellant, whichever is the earlier) and
(ii) (A) a return of his income for the relevant year of assessment has not been made by the appellant, or
(B) such a return has been made but all the statements of profits and gains, schedules and other evidence relating to such return have not been furnished by or on behalf of the appellant,
the Appeal Commissioners shall make an order dismissing the appeal against the assessment and thereupon the assessment shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given:
Provided that this paragraph shall not apply if, on the hearing of the appeal, the Appeal Commissioners are satisfied that sufficient information has been furnished by or on behalf of the appellant to enable them to determine the appeal at that hearing.”,
(II) in subsection (7)—
(A) by the insertion in paragraph (a) after “behalf” of “within 12 months after the date of the notice of assessment”, and
(B) by the insertion of the following paragraphs after paragraph (c):
“(d) Notwithstanding the provisions of paragraph (a), an application made after the expiration of the time specified in that paragraph which, but for that expiration, would have been allowed under the said paragraph (a) may be allowed under that paragraph if at the time of the application—
(i) there has been submitted to the inspector or other officer a return of income, statements of profits and gains and such other information as in his opinion would enable the appeal to be settled by agreement under subsection (3), and
(ii) the tax charged by the assessment in respect of which the application is made has been paid together with any interest thereon chargeable under the provisions of section 550.
(e) If on an application referred to in paragraph (d) the inspector or other officer is not satisfied that the information submitted would be sufficient to enable the appeal to be settled by agreement under subsection (3) or if the tax and interest mentioned in paragraph (d) (ii) have not been paid, he shall by notice in writing inform the applicant that his application has been refused.
(f) Within 15 days after the date of a notice under paragraph (e) the applicant may by notice in writing require the inspector or other officer to refer his application to the Appeal Commissioners and, in relation to an application so referred, if—
(i) the application is one which, but for the expiration of the period specified in paragraph (a), would have been allowed under paragraph (c) if the application had been referred to the Appeal Commissioners under that paragraph,
(ii) at the time the application is referred to the Appeal Commissioners the tax charged by the assessment in respect of which the application is made, together with any interest thereon chargeable under section 550, has been paid, and
(iii) the information submitted to the inspector or other officer is such that in the opinion of the Appeal Commissioners the appeal is likely to be determined on the first occasion on which it comes before them for hearing,
the Appeal Commissioners may allow the application.
(g) Where an application in relation to an appeal against an assessment has been allowed under paragraph (d) or (f) and an overpayment of tax arises by reason of the determination of the appeal, the provisions of section 30(4) of the Finance Act, 1976, shall not apply to the amount or amounts giving rise to the overpayment.”,
(III) in subsection (8), by the insertion before “subsection (6)” of “paragraph (b) of”,
(IV) by the deletion of subsection (8A) (inserted by the Finance Act, 1968), and
(V) in subsection (9), by the deletion in paragraph (a) of “unless the Revenue Commissioners otherwise direct”,
(ii) in section 421, by the insertion of the following subsection after subsection (6):
“(7) Every determination of an appeal by the Commissioners shall be recorded by them in the prescribed form at the time the determination is made and the Commissioners shall, within 10 days after the determination, transmit that form to the inspector or other officer.”,
(iii) in section 428, by the substitution in subsection (3) of “£20” for “twenty shillings”,
(iv) in section 429, by the insertion of the following subsection after subsection (1):
“(1A) At or before the time of the rehearing of the appeal by the said judge the inspector or other officer shall transmit to the judge the prescribed form in which the Appeal Commissioners' determination of the appeal is recorded.”,
and
(v) in section 430, by the insertion in subsection (1) after “Commissioners” of “and any case stated by a judge pursuant to the said section 428 shall set forth the facts, the determination of the Appeal Commissioners and the determination of the judge”,
and
(b) as respects every hearing after the passing of this Act by the High Court or Supreme Court of a case stated under section 428 or 430—
(i) in section 416 (10), by the deletion of “, and every hearing by the High Court or the Supreme Court of a case stated under section 428 or 430 shall, if the person whose chargeability to tax is the subject of the case stated so desires, be held in camera”, and
(ii) by the deletion of section 420,
and the said subsections (7)(a), (8), (9)(a) and (10) of section 416, the said subsection (3) of section 428 and the said subsection (1) of section 430, as so amended, are set out in the Table to this section.
TABLE
(7) (a) A notice of appeal not given within the time limited by subsection (1) shall be regarded as having been so given where, on an application in writing having been made to him in that behalf within 12 months after the date of the notice of assessment, the inspector or such other officer as aforesaid, being satisfied that, owing to absence, sickness or other reasonable cause, the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that his application has been allowed.
(8) In a case in which a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of his appeal, paragraph (b) of subsection (6) shall not have effect if—
(a) at the said time and place another person attends on behalf of the appellant and the Appeal Commissioners consent to hear that person, or
(b) on an application in that behalf having been made to them in writing or otherwise at or before the said time, the Appeal Commissioners postpone the hearing, or
(c) on an application in writing having been made to them after the said time the Appeal Commissioners being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at the said time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed.
(9) (a) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 has been taken, neither subsection (7) nor subsection (8) shall apply in relation to that assessment until the said action has been completed.
(10) Every rehearing of an appeal by the Circuit Court under section 429 shall be held in camera.
(3) The party requiring the case shall pay to the Clerk to the Commissioners a fee of £20 for and in respect of the same, before he is entitled to have the case stated.
(1) Section 428 shall, subject to the provisions of this section, apply to a determination given by a judge pursuant to section 429 in like manner as it applies to a determination by the Appeal Commissioners and any case stated by a judge pursuant to the said section 428 shall set forth the facts, the determination of the Appeal Commissioners and the determination of the judge.
Amendment of section 496 (repayment for interest paid to banks, discount houses, etc.) of Income Tax Act, 1967.
10.—Section 496 of the Income Tax Act, 1967, is hereby amended, as respects the year 1983-84 and subsequent years of assessment, in subsection (2A) (inserted by the Finance Act, 1980)—
(a) by the substitution of “the 6th day of April, 1983” for “the 6th day of April, 1980”, and
(b) by the substitution of “£4,000” for “£4,800”, of “£2,900” for “£3,500” and of “£2,000” for “£2,400”,
and the said subsection (2A), as so amended, is set out in the Table to this section.
TABLE
(2A) In relation to any interest paid in respect of any period beginning on or after the 6th day of April, 1983, notwithstanding the provisions of subsection (1), no repayment of tax shall be made under this section for any year of assessment—
(a) in the case of a husband, who is assessed to tax for the year of assessment in accordance with the provisions of section 194, on the excess of the interest over £4,000,
(b) in the case of a widowed person, on the excess of the interest over £2,900, or
(c) in any other case, on the excess of the interest over £2,000.
Chapter II
Taxation of Farming Profits
Charge of farming profits under Schedule D.
11.—Part I of the Finance Act, 1974, is hereby amended, as respects the year 1983-84 and subsequent years of assessment, by the substitution for section 15 of the following section:
“Farming profits to be charged under Schedule D.
15.—(1) All farming in the State shall be treated as the carrying on of a trade or, as the case may be, of part of a trade, and the profits or gains thereof shall be charged to tax under Case I of Schedule D accordingly.
(2) Notwithstanding anything to the contrary in Chapter III of Part IV of the Income Tax Act, 1967, all farming carried on by any person whether solely or in partnership shall be treated as the carrying on of a single trade:
Provided that this subsection shall not prejudice or restrict the operation of section 58 of the Income Tax Act, 1967, where a partnership trade of farming is set up and commenced or is permanently discontinued.”.
Application for 1983-84 of section 20A (optional basis of assessment) of Finance Act, 1974.
12.—Section 20A (inserted by the Finance Act, 1978) of the Finance Act, 1974, shall have effect for the year 1983-84 as if—
(a) in paragraph (a)—
(i) “1983-84” were substituted for “1978-79” in each place where it occurs,
(ii) “section 15 of the Finance Act, 1974 (inserted by section 11 of the Finance Act, 1983)” were substituted for “section 13 of the Finance Act, 1978” in subparagraph (ii), and
(iii) “1983” were substituted for “1978” in subparagraph (II),
and
(b) in paragraph (b), “1983-84” were substituted for “1978-79” in each place where it occurs.
Farming: provision relating to relief in respect of increase in stock values.
13.—Section 13 (1) of the Finance Act, 1982, is hereby amended by the substitution of “1982-83 or any subsequent year of assessment” for “1982-83”, and the said section 13 (1), as so amended, is set out in the Table to this section.
TABLE
(1) Where, in computing profits from the trade of farming for an accounting period, a deduction allowed by virtue of section 12 of the Finance Act, 1976, has effect for the year 1982-83 or any subsequent year of assessment—
(a) section 31 (4) (a) of the Finance Act, 1975 (as applied by section 12 (2) (a) of the Finance Act, 1976), shall apply and have effect as if “less 20 per cent. of its trading profits for that period” were deleted,
(b) the said section 12 shall have effect as if subsection (2) (c) (inserted by the Finance Act, 1979) had not been enacted,
and
(c) the amount of the said deduction shall, subject to the provisions of subparagraph (i) of the said section 31 (4) (a), be eleven-tenths of the amount of the deduction for that accounting period computed in accordance with paragraphs (a) and (b) of this subsection.
Amendment of section 307 (relief for losses) of Income Tax Act, 1967.
14.—Section 307 of the Income Tax Act, 1967, is hereby amended, as respects the year 1983-84 and subsequent years of assessment, by the substitution of the following subsection for subsection (1A) (inserted by the Finance Act, 1974):
“(1A) This section applies in any case where farming is carried on other than in the case of an individual who has sustained a loss in the carrying on of farming and who is not chargeable to tax in respect of profits or gains from farming for the year of assessment in which the loss is sustained.”.
Amendment of section 22 (farm buildings: capital allowances) of Finance Act, 1974.
15.—Section 22 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1974, is hereby amended, as respects the year 1983-84 and subsequent years of assessment,—
(a) in subsection (1), by the substitution of “section 15” for “section 15(1)”, and
(b) by the substitution of the following subsection for subsection (2B):
“(2B) Where, for any year of assessment, an individual is not chargeable to tax in respect of profits or gains from farming in accordance with the provisions of section 58 of the Income Tax Act, 1967, and that year is a year of assessment in respect of which, if he had been so chargeable, he could have claimed a farm buildings allowance under this section, that allowance shall, for the purposes of this section, be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment.”,
and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) This section applies to any person carrying on farming, the profits or gains of which are chargeable to tax in accordance with the provisions of section 15.
Chapter III
Income Levy
Income levy.
16.—(1) With effect from the 6th day of April, 1983, there shall be paid, subject to and in accordance with the provisions of subsection (2), by or in respect of an individual who is over the age of sixteen years, a levy (which shall be known as “income levy”).
(2) The provisions of—
(a) sections 1, 16 to 18, 20 to 23, 25, 26, 27(2), 28 and 30 of the Youth Employment Agency Act, 1981 (referred to in this subsection as “the Act”), and
(b) the Youth Employment Levy Regulations, 1982 (S.I. No. 84 of 1982), and the Youth Employment Levy (Amendment) Regulations, 1983 (S.I. No. 52 of 1983), (referred to in this subsection as “the Regulations”),
shall, with the following modifications and with any other necessary modifications, apply in relation to income levy as they apply in relation to Youth Employment Levy—
(i) in section 1(1) of the Act, the definition of “the Agency” shall be deleted,
(ii) in sections 16, 17 and 18 of the Act, references to an individual referred to in section 15 of the Act shall be construed as references to an individual mentioned in subsection (1) of this section,
(iii) references in the Act and in the Regulations (other than Regulation 21 of the Youth Employment Levy Regulations, 1982) to the Minister for Labour shall be construed as references to the Revenue Commissioners,
(iv) references in the Act and in the Regulations to Youth Employment Levy shall be construed as references to income levy,
(v) references in the Act and in the Regulations to a contribution year shall be construed as references to the year beginning on the 6th day of April, 1983, and ending on the 5th day of April, 1984, and
(vi) in Regulation 21 of the Youth Employment Levy Regulations, 1982, the reference to the Minister for Labour shall be construed as a reference to the Collector-General, and Regulation 22 of those Regulations shall be deleted.
Chapter IV
Anti-avoidance and Anti-evasion
Amendment of section 175 (power to obtain information as to interest paid or credited without deduction of tax) of Income Tax Act, 1967.
17.—For the purpose of preventing the evading by persons ordinarily resident in the State of liability to tax—
(a) by the placing of money on deposit with different branches or offices maintained by or in connection with a trade or business in the ordinary course of which interest becomes payable or creditable in respect of that money and which is carried on by a person who is required by notice from the inspector given under section 175 of the Income Tax Act, 1967, to make a return of interest paid or credited by him in respect of money received or retained by him, or
(b) by the making of false declarations under subsection (4) of the said section 175,
it is hereby enacted as follows:—
(1) Section 13 of the Finance Act, 1968, shall not apply or have effect, in relation to any return of interest paid or credited referred to in the said section 175, where the return is of interest paid or credited during a year beginning on or after the 10th day of February, 1982.
(2) The said section 175 is hereby amended, as respects any interest paid or credited at any time after the passing of this Act—
(a) by the substitution in subsection (4) for “the person paying or crediting the interest shall not be required to include the interest in any such return.” of “the person paying or crediting the interest shall not be required to include the interest in any such return:
Provided that:
(i) if the person on whom the notice is served is not satisfied that the person who served the notice was ordinarily resident outside the State when the interest was paid or credited—
(A) there shall be given to the person on whom the notice is served an affidavit, made by the person who served the notice, stating his name and address and the country in which he was ordinarily resident when the interest was paid or credited, and
(B) if the person who served the notice was not beneficially entitled to that interest when it was paid or credited, the affidavit shall state, in addition to the particulars specified in paragraph (A), the name and address of the person who was so entitled and the country in which he was ordinarily resident when the interest was paid or credited, and
(ii) if the person on whom the notice is served is satisfied that the person who served the notice was not ordinarily resident in the State when the interest was paid or credited and, if the latter person declares in the notice, or in a subsequent notice served on the person on whom the first-mentioned notice was served, that he was not beneficially entitled to the interest when it was paid or credited, he shall, if the person so entitled (hereafter referred to as the ‘beneficial owner’) is ordinarily resident in the State, state in one of the notices aforesaid, or in a subsequent notice served on the person on whom the first-mentioned notice was served, the name and address of the beneficial owner.”,
and
(b) by the insertion after the said subsection (4) of the following subsection:
“(5) A person to whom subsection (1) applies—
(a) shall keep and retain any notice served upon him in accordance with subsection (4), and any affidavit that accompanied the notice, for a period of six years from the date of the service of the notice,
(b) shall, if requested in writing by the Revenue Commissioners to do so, inform the Revenue Commissioners, within the time specified in the request, whether a notice has been served upon him in accordance with subsection (4) by such person as is named, and whose address is stated, in the request, and
(c) shall, if requested in writing by the Revenue Commissioners to do so, furnish to the Revenue Commissioners, within the time specified in the request, such notice served upon him in accordance with subsection (4) as is specified in the request and the affidavit that accompanied that notice.”,
and the said subsection (4), as so amended, is set out in the Table to this subsection.
TABLE
(4) The foregoing provisions of this section shall apply to interest paid or credited on or at any time after the 6th day of April, 1962, and only to money received or retained in the State, and, if a person to whom any interest is paid or credited in respect of any money received or retained in the State by notice in writing served on the person paying or crediting the interest—
(a) declares that the person who was beneficially entitled to that interest when it was paid or credited was not then ordinarily resident in the State, and
(b) requests that the interest shall not be included in any return under this section,
the person paying or crediting the interest shall not be required to include the interest in any such return:
Provided that:
(i) if the person on whom the notice is served is not satisfied that the person who served the notice was ordinarily resident outside the State when the interest was paid or credited—
(A) there shall be given to the person on whom the notice is served an affidavit, made by the person who served the notice, stating his name and address and the country in which he was ordinarily resident when the interest was paid or credited, and
(B) if the person who served the notice was not beneficially entitled to that interest when it was paid or credited, the affidavit shall state, in addition to the particulars specified in paragraph (A), the name and address of the person who was so entitled and the country in which he was ordinarily resident when the interest was paid or credited, and
(ii) if the person on whom the notice is served is satisfied that the person who served the notice was not ordinarily resident in the State when the interest was paid or credited and, if the latter person declares in the notice, or in a subsequent notice served on the person on whom the first-mentioned notice was served, that he was not beneficially entitled to the interest when it was paid or credited, he shall, if the person so entitled (hereafter referred to as the “beneficial owner”) is ordinarily resident in the State, state in one of the notices aforesaid, or in a subsequent notice served on the person on whom the first-mentioned notice was served, the name and address of the beneficial owner.
Information to be furnished by financial institutions.
18.—(1) In this section—
“authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
“books” means—
(a) bankers' books, within the meaning of the Bankers' Books Evidence Acts, 1879 and 1959, and
(b) records and documents of persons referred to in section 7 (4) of the Central Bank Act, 1971;
“financial institution” means—
(a) a person who holds or has held a licence under section 9 of the Central Bank Act, 1971,
and
(b) a person referred to in section 7 (4) of that Act;
“judge” means a judge of the High Court;
“person” (other than in the definition of “financial institution”) means an individual who is ordinarily resident in the State.
(2) Where—
(a) a person who, for the purposes of tax, has been duly required by an inspector to deliver a statement of the profits or gains arising to him from any trade or profession or to deliver to the inspector a return of income, fails to deliver that statement or that return to the inspector,
or
(b) the inspector is not satisfied with such a statement or return so delivered,
an authorised officer may, if he is of opinion that that person maintains or maintained an account or accounts, the existence of which has not been disclosed to the Revenue Commissioners, with a financial institution or that there is likely to be information in the books of that institution indicating that the said statement of profits or gains or the said return of income is false to a material extent, apply to a judge for an order requiring that financial institution to furnish the authorised officer—
(i) with full particulars of all accounts maintained by that person, either solely or jointly with any other person or persons, in that institution during a period not exceeding ten years immediately preceding the date of the application, and
(ii) with such information as may be specified in the order relating to the financial transactions of that person, being information recorded in the books of that institution which would be material in determining the correctness of the statement of profits or gains or the return of income delivered by that person or, in the event of failure to deliver such statement or return, would be material in determining the liability of that person to tax.
(3) Where the judge to whom an application is made under subsection (2) is satisfied that there are reasonable grounds for making the application, he may, subject to such conditions as he may consider proper and specify in the order, make an order requiring the financial institution to furnish the authorised officer with such particulars and information as may be specified in the order.
(4) Where a judge makes an order under this section, he may also, upon the application of the authorised officer concerned, make a further order prohibiting for such period as the judge may consider proper and specify in the order, any transfer of, or any dealing with, without the consent of the judge, any assets or moneys of the person to whom the order relates that are in the custody of the financial institution at the time the order is made.
(5) Every hearing of an application for an order under this section and of any appeal in connection therewith shall be held in camera.
Chargeability of certain profits or gains.
19.—(1) Profits or gains shall be chargeable to tax notwithstanding that at the time an assessment to tax in respect of those profits or gains was made—
(a) the source from which those profits or gains arose was not known to the inspector,
(b) the profits or gains were not known to him to have arisen wholly or partly from a lawful source or activity, or
(c) the profits or gains arose and were known to him to have arisen from an unlawful source or activity,
and any question whether those profits or gains arose wholly or partly from an unknown or unlawful source or activity shall be disregarded in determining the chargeability to tax of the said profits or gains.
(2) Notwithstanding anything in the Tax Acts, any profits or gains which are charged to tax by virtue of subsection (1)—
(a) shall be charged under Case IV of Schedule D, and
(b) shall be described in the assessment to tax concerned as “miscellaneous income”,
and the assessment shall not be discharged by the Appeal Commissioners or by a court by reason only of the fact that the income should, apart from this section, have been described in some other manner or by reason only of the fact that the profits or gains arose wholly or partly from an unknown or unlawful source or activity.
(3) In this section “tax” means income tax, corporation tax or corporation profits tax, as appropriate.
(4) This section shall apply and have effect in respect of assessments to tax made on or after the passing of this Act.
Return of property.
20.—(1) (a) In this section—
“asset” includes any interest in an asset;
“limited interest” means—
(i) an interest (other than a leasehold interest) for the duration of a life or lives or for a period certain; or
(ii) any other interest which is not an absolute interest;
“minor child” means a child who has not attained the age of 21 years on the specified date and who has not married on or before that date;
“prescribed” means prescribed by the Revenue Commissioners;
“property” includes interests and rights of any description, and, without prejudice to the generality of the foregoing, includes—
(i) in the case of a limited interest, the property in which the limited interest subsists or on which it is charged or secured or on which there exists a right to have it charged or secured,
(ii) an interest in expectancy,
(iii) an interest or share in a partnership, joint tenancy or estate of a deceased person,
(iv) stock or shares in a company which is in course of liquidation,
(v) an annuity, and
(vi) property comprised in a settlement which the person concerned is empowered to revoke;
“settlement” has the meaning assigned to it by section 447 of the Income Tax Act, 1967;
“specified date”, in relation to a notice under subsection (2), means the date specified in the notice;
“tax” means income tax.
(b) For the purposes of this section the cost of acquisition to a person of an asset shall include—
(i) the amount or value of the consideration, in money or money's worth, given by him or on his behalf for the acquisition of the asset, together with the incidental costs to him of the acquisition or, if the asset was not acquired by him, any expenditure incurred by him in providing the asset, and
(ii) the amount of any expenditure incurred on the asset by him or on his behalf for the purpose of enhancing the value of the asset, being expenditure reflected in the state or nature of the asset at the specified date and any expenditure incurred by him in establishing, preserving or defending his title to, or to a right over, the asset.
(2) Where, for the purposes of tax, a person delivers to an inspector a return of income and the inspector is not satisfied with that return of income, the inspector may require—
(a) that person, by notice in writing given to him, and
(b) where that person and his spouse are, for the year of assessment to which the return of income relates, treated as living together for the purpose of section 192 of the Income Tax Act, 1967, his spouse, by notice in writing given to the spouse,
to deliver to the inspector, within the period specified in the notice or within such further period as the inspector may allow, a return in the prescribed form of property which on the date specified in the notice is relevant property in relation to that notice and that person or his spouse shall, if required by further notice or notices in writing by the inspector, deliver to the inspector within such time, not being less than 30 days, as may be specified in such further notice or notices, a statement verifying such return of property together with such evidence, statement or documents required by the inspector in respect of such property or in respect of any property which the inspector has reason to believe to form part of the relevant property.
(3) (a) Relevant property in relation to a notice under subsection (2) means where the person to whom the notice is given—
(i) is an individual and the return of income concerned relates to income in respect of which he is chargeable to tax otherwise than in a representative capacity or as a trustee, all the property to which that individual is beneficially entitled on the specified date,
(ii) is the spouse of an individual by whom the return of income concerned was delivered, all the property to which the said spouse is beneficially entitled on the specified date,
(iii) is a person chargeable to tax in a representative capacity and the return of income concerned relates to income of a person in respect of which he is so chargeable, all the property to which that last-mentioned person is beneficially entitled and which gives rise to income in respect of which the first-mentioned person is chargeable to tax in a representative capacity or is property in relation to which the first-mentioned person performs functions or duties in such a capacity on the specified date, and
(iv) is a person chargeable as a trustee of a trust and the return of income concerned relates to income of the trust, all the property comprised in the trust on the specified date.
(b) Property to which a minor child of an individual referred to in subparagraph (i) or (ii) of paragraph (a) is beneficially entitled shall be included in that individual's return under this section where—
(i) the said property at any time prior to its acquisition by the minor child was disposed of by that individual whether to the minor child or not, or
(ii) the consideration for the acquisition of the said property by the minor child was provided directly or indirectly by that individual.
(4) (a) A return under this section shall contain particulars of the relevant property, including in relation to each asset comprised therein—
(i) a full description,
(ii) its location on the specified date,
(iii) the cost of acquisition to the person beneficially entitled thereto,
(iv) the date of acquisition, and
(v) if it was acquired otherwise than through a bargain at arm's length, the name and address of the person from whom it was acquired and the consideration, if any, given to that person in respect of the acquisition.
(b) A return under this section shall, in the case of an interest which is not an absolute interest, contain particulars of the title under which the beneficial entitlement arises.
(c) A return under this section shall be signed by the person by whom it is to be delivered and shall include a declaration by that person that it is, to the best of his knowledge, information and belief, correct and complete.
(d) The Revenue Commissioners may require the declaration mentioned in paragraph (c) to be made on oath.
(5) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1983, section 20”.
Return by nominee holders of securities.
21.—(1) If, for any purpose of the Tax Acts, any person in whose name any securities are registered is so required by notice in writing given to him by an inspector, he shall, within the time specified in the notice, state whether or not he is the beneficial owner of the securities and, if he is not the beneficial owner of the securities or any of them, he shall furnish in respect of each person on whose behalf the securities are registered in his name—
(a) the name and address of such person,
(b) the nominal value of the securities so registered on behalf of the person and, in so far as the securities consist of shares in a company, the number and class of such shares, and
(c) the date on which each security was so registered in his name on behalf of the person.
(2) In this section “securities” includes—
(a) shares, stocks, bonds, debentures and debenture stock of a company (within the meaning of section 1(5) of the Corporation Tax Act, 1976) and also any promissory note or other instrument evidencing indebtedness issued to a loan creditor (within the meaning of section 103 (7) of the Corporation Tax Act, 1976) of a company,
(b) securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965, or any other powers in that behalf him enabling, and any stock, debenture, debenture stock, certificate of charge, or other security, which is issued with the approval of the Minister for Finance given under any Act of the Oireachtas and in respect of which the payment of interest and the repayment of capital is guaranteed by the Minister for Finance under that Act, and
(c) securities of the government of any country or territory outside the State.
(3) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1983, section 21”.
Obligation to show tax reference number on receipts, etc.
22.—(1) In this section—
“business” means—
(a) a profession, or
(b) a trade consisting solely of the supply (which word has in this paragraph the same meaning as in the Value-Added Tax Acts, 1972 to 1983) of a service and includes, in the case of a trade part of which consists of the supply of a service, that part, and also includes, in the case of a trade the whole or part of which consists of the supply of a service which incorporates the supply of goods in the course of the supply of that service, that trade or that part, as the case may be;
“specified person”, in relation to a business, means—
(a) in case the business is carried on by an individual, that individual, and
(b) in case the business is carried on by a partnership, the precedent partner;
“tax reference number”, in relation to a specified person, means each of the following:
(a) the Revenue and Social Insurance (RSI) Number stated on any certificate of tax-free allowances issued to that person by an inspector, not being a certificate issued to an employer in respect of an employee of that employer,
(b) the reference number stated on any return of income form or notice of assessment issued to that person by an inspector, and
(c) the registration number of that person for the purposes of value-added tax.
(2) The specified person in relation to a business shall ensure that his tax reference number or, if he has more than one tax reference number, one of his tax reference numbers or, if he has not got a tax reference number, his full names and his address is or are stated on any document (being an invoice, credit note, debit note, receipt, account, statement of account, voucher or estimate relating to an amount of £5 or more) issued on or after the 1st day of September, 1983, in the course of that business.
(3) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column (3) thereof of “Finance Act, 1983, section 22”.
Publication of names of tax defaulters.
23.—(1) In this section “the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(d) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,
(e) the statutes relating to stamp duty and to the management of that duty, and
(f) Part VI,
and any instruments made thereunder.
(2) The Revenue Commissioners shall, as respects each year (being the year 1984 or a subsequent year), compile a list of the names and addresses and the occupations or descriptions of every person—
(a) upon whom a fine or other penalty was imposed by a court under any of the Acts during that year,
(b) upon whom a fine or other penalty was otherwise imposed by a court during that year in respect of an act or omission by the person in relation to tax, or
(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that year, refrained from initiating proceedings for recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in lieu of initiating such proceedings, accepted, or undertook to accept, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for—
(i) payment of any tax,
(ii) payment of interest thereon, and
(iii) a fine or other monetary penalty in respect thereof.
(3) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963—
(a) the Revenue Commissioners shall include in their annual report to the Minister for Finance, commencing with the report for the year 1984, the list referred to in subsection (2) for the year in respect of which the report is made, and
(b) the Revenue Commissioners may, at any time, cause any such list as is referred to in subsection (2) to be published in Iris Oifigiúil.
(4) Paragraph (c) of subsection (2) does not apply in relation to a person in whose case—
(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been commenced by them or by any of their officers into any matter occasioning a liability referred to in the said paragraph of the person, the person had voluntarily furnished to them complete information in relation to and full particulars of the said matter, or
(b) the specified sum referred to in the said paragraph (c) does not exceed £10,000 or was paid on or before the 31st day of December, 1983.
(5) Any such list as is referred to in subsection (2) shall specify in respect of each person named in the list such particulars as the Revenue Commissioners think fit—
(a) of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed on the person or, as the case may be, the liability of that kind to which the person was subject, and
(b) of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed on him by a court, and which was occasioned by the said matter.
(6) In this section “tax” means income tax, capital gains tax, corporation tax, value-added tax, gift tax, inheritance tax, residential property tax and stamp duty.
Chapter V
Income Tax and Corporation Tax
Amendment of section 58 (Schedule D deduction of payments to trustees) of Finance Act, 1982.
24.—Section 58 (1) of the Finance Act, 1982, is hereby amended with effect as on and from the 6th day of April, 1982—
(a) by the insertion after “the company concerned” of “or, in the case of a group scheme, by a participating company”, and
(b) by the insertion after the proviso of the following additional proviso:
“Provided also that the deduction to be allowed under this section or under any other provision of the Tax Acts in respect of any sum or the aggregate amount of any sums so expended in that accounting period shall not exceed such sum as is, in the opinion of the Revenue Commissioners, reasonable, having regard to the number of employees or directors of the company making the payment who have agreed to participate in the scheme, the services rendered by them to that company, the levels of their remuneration, the length of their service or similar factors.”,
and so much of the said section 58(1), as so amended, as precedes paragraph (a) thereof is set out in the Table to this section.
TABLE
58.—(1) As respects any accounting period, any sum expended in that accounting period by the company concerned or, in the case of a group scheme, by a participating company in making a payment or payments to the trustees of an approved scheme shall be included—
Amendment of provisions relating to restriction of relief for interest.
25.—(1) Section 21 of the Finance Act, 1982, is hereby amended by the substitution of the following subsection for subsection (3)—
“(3) (a) Notwithstanding the provisions of subsection (2), the principal sections shall apply—
(i) in relation to a loan or loans made after the operative date but on or before the 9th day of February, 1983, to interest paid or payable on such loan or loans on or before the 5th day of April, 1985, and
(ii) in relation to a loan or loans made after the 9th day of February, 1983, to interest paid or payable on such loan or loans on or before the 5th day of April, 1983,
to the extent that the amount of the loan or the aggregate amount of the loans on which such interest is paid or payable in a year of assessment does not exceed the specified limit for the year of assessment and, if the said amount or the said aggregate amount on which interest is paid or payable on the loan or loans exceeds the specified limit for the year of assessment, the principal sections shall apply only to so much of that interest as bears to the whole of that interest the same proportion as that part of the said amount or the said aggregate amount which does not exceed the specified limit bears to the whole of the said amount or the said aggregate amount.
(b) In this subsection ‘specified limit’, in relation to a year of assessment, means—
(i) in the case of a husband who is assessed to tax for the year of assessment in accordance with the provisions of section 194 of the Income Tax Act, 1967, £5,000,
(ii) in the case of a widowed person, £3,600, or
(iii) in any other case, £2,500.”.
(2) Section 23 of the Finance Act, 1982, is hereby amended by the substitution of the following subsection for subsection (3)—
“(3) In relation to—
(a) relevant interest paid on or before the 5th day of April, 1985, on all loans made after the operative date but on or before the 9th day of February, 1983,
(b) relevant interest paid on or before the 5th day of April, 1983, on all loans made after the 9th day of February, 1983,
(c) interest—
(i) paid on or after the 6th day of April, 1983, on all loans made after the 9th day of February, 1983,
(ii) paid on or after the 6th day of April, 1985, on all loans whenever made,
(iii) paid after the operative date on an overdraft which was not in existence on that date,
(iv) paid on or after the 6th day of April, 1983, on an overdraft which was in existence on the operative date, and
(d) interest on an overdraft referred to in paragraph (c) (iv) where that interest is paid in the year ending on the 5th day of April, 1983, in so far as the amount of the interest exceeds the amount of the interest which would have been payable for that year on the amount of the overdraft on the operative date at the rate at which interest on that amount was chargeable on the operative date,
section 10 of the Corporation Tax Act, 1976, shall have effect as if the following subsection were substituted for subsection (6)—
‘(6) Subject to subsection (7), interest shall not be treated as a charge on income.’.”.
Amendment of provisions relating to relief in respect of increase in stock values.
26.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1983” for “1982” (inserted by the Finance Act, 1982)—
(a) in paragraph (iv) (inserted by the Finance Act, 1979) of the proviso (inserted by the Finance Act, 1977) to subsection (4) (a),
(b) in subsection (7) (inserted by the Finance Act, 1977), and
(c) in subsection (9) (inserted by the Finance Act, 1977) in each place where it occurs,
and the said paragraph, the said subsection (7) (other than the proviso) and the said subsection (9) (other than the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1983.
(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's “decrease in stock value”) shall, if the accounting period ends on a date before the 6th day of April, 1983, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period:
(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1983, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1983,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1983, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods:
(2) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the substitution in subsection (3) of “1983-84” for “1982-83” (inserted by the Finance Act, 1982), and
(b) by the substitution of “1983” for “1982” (inserted by the Finance Act, 1982) in each place where it occurs in subsection (5) (inserted by the Finance Act, 1978) and subsection (6) (inserted by the Finance Act, 1977),
and the said subsection (3), the said subsection (5) (other than the proviso) and the said subsection (6) (other than the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1983-84.
(5) In the computation of a person's trading income for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1983, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period:
(6) In the computation of a person's trading income for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1983, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1983,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1983, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1983:
(3) (a) Subject to paragraph (c), this subsection applies to any amount which, as respects an accounting period of a company ending on a date later than the 5th day of April, 1982, and earlier than the 6th day of April, 1983, would, apart from paragraph (b), fall to be treated by virtue of section 31A of the Finance Act, 1975, as a trading receipt of the company's trade for that accounting period.
(b) Notwithstanding any provision to the contrary, an amount to which this subsection applies in relation to a company shall not be treated as a trading receipt of the company's trade for the accounting period mentioned in paragraph (a) but shall be treated as a trading receipt of that trade for the earliest accounting period of the company ending after the 5th day of April, 1983.
(c) This subsection shall not have effect as respects a trade of a company where the provisions of subsection (10) (inserted by the Finance Act, 1977) of the said section 31A apply in relation to an accounting period of the company ending before the 6th day of April, 1983.
(4) (a) Subject to paragraph (c), this subsection applies to any amount which, as respects an accounting period ending on a date later than the 5th day of April, 1982, and earlier than the 6th day of April, 1983, would, apart from paragraph (b), fall to be treated by virtue of section 12 of the Finance Act, 1976, as a trading receipt of a person's trade for that accounting period.
(b) Notwithstanding any provision to the contrary, an amount to which this subsection applies in relation to a person shall not be treated as a trading receipt of the person's trade for the accounting period mentioned in paragraph (a) but shall be treated as a trading receipt of that trade for the next succeeding accounting period.
(c) This subsection shall not have effect as respects a trade where the provisions of subsection (8) (inserted by the Finance Act, 1977) of the said section 12 apply in relation to the accounting period mentioned in paragraph (a).
Application of section 31 (building societies) of Corporation Tax Act, 1976, for 1983-84.
27.—(1) Section 40 (1) of the Finance Act, 1977 (as extended by section 52 of the Finance Act, 1980) shall have effect in relation to the year 1983-84 as it has effect in relation to the years 1980-81 and 1981-82—
(a) as respects any building society which, on or before the 30th day of September, 1983, gives to the Revenue Commissioners an undertaking in writing that it will co-operate fully with the said Commissioners in any scheme of theirs for determining (having regard to the obligation imposed on the said Commissioners by the proviso to section 31(1) of the Corporation Tax Act, 1976) the reduced rate referred to in paragraph (a) of the said section 31(1), and, in particular, that it will furnish the said Commissioners with such returns, information and other particulars as the Commissioners consider necessary for the purposes of such determination, and
(b) as respects any other building society, subject to the modification that the said reduced rate which, by virtue of the said section 40(1) (as extended by this subsection) would, for the year 1983-84, be 70 per cent. of the standard rate shall, for that year, be 75 per cent. of the standard rate.
(2) In this section “building society” has the same meaning as in section 31 of the Corporation Tax Act, 1976.
Distributions: increase in tax credits, etc.
28.—(1) Section 28 (1) of the Finance Act, 1978, shall not have effect in relation to distributions made on or after the 6th day of April, 1983.
(2) Section 45 (5) of the Corporation Tax Act, 1976, shall have effect as respects distributions received on or after the 6th day of April, 1983, as if section 28 (3) of the Finance Act, 1978, had not been enacted.
(3) (a) This subsection applies to a distribution that is made by a company on or after the 6th day of April, 1983, and to which section 64 of the Corporation Tax Act, 1976, applies.
(b) Section 28 (7) of the Finance Act, 1978, shall not apply to a distribution to which this subsection applies.
(c) The reference to certain tax credits in the definition of B in subsection (2) of section 64 of the Corporation Tax Act, 1976, shall, in relation to distributions to which the said section 64 applies and which—
(i) were received by a company that makes a distribution to which this subsection applies,
and
(ii) were made after the 5th day of April, 1978, and before the 6th day of April, 1983,
be construed as a reference to forty-nine-thirty-ninths of those tax credits.
Application of section 23 (deduction for certain expenditure on construction of rented residential accommodation) of Finance Act, 1981.
29—(1) Section 23 (hereafter in this section and in section 30 referred to as “the principal section”) of the Finance Act, 1981, is hereby amended by the substitution in subsection (1) (a), in the definition of “qualifying period”, of “1987” for “1984”, and the said definition, as so amended, is set out in the Table to this subsection.
TABLE
“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1987;
(2) For the purposes of relief under the principal section for expenditure to which this section applies, the definition of “qualifying premises” in subsection (1) (a) of the principal section shall have effect as if the reference therein to 75 square metres were a reference to 90 square metres:
Provided that a house (being a flat or maisonette of the kind mentioned in the definition) the total floor area of which is more than 75 square metres shall not be a qualifying premises by virtue of this subsection unless it contains three or more bedrooms; and, for the purposes of this proviso, “bedroom” means a room which is certified by the Minister for the Environment—
(a) to have been designed and constructed for use as a bedroom, and
(b) to be suitable for such use.
(3) Where, by virtue of subsection (2) of the principal section, any expenditure to which this section applies falls to be taken into account for any chargeable period in computing, under section 81 (4) of the Income Tax Act, 1967, a deficiency in respect of any rent from a qualifying premises, then, notwithstanding the said subsection (2), only so much of that expenditure as does not exceed the amount of that rent shall be so taken into account and subsection (4) shall apply as respects any subsequent chargeable period to any excess of that expenditure over the amount of that rent (hereafter in this section referred to as “excess expenditure”).
(4) Where, as respects any chargeable period in respect of which subsection (3) applies, there is an amount of excess expenditure, that amount shall be treated, for the purposes of subsection (2) of the principal section and of subsection (3) of this section (including any further application of this subsection), as if it were expenditure to which this section applies which, by virtue of the said subsection (2), falls to be taken into account for the next succeeding chargeable period in computing under section 81 (4) of the Income Tax Act, 1967, a surplus or deficiency in respect of any rent from the qualifying premises.
(5) Where, under the proviso to subsection (2) of the principal section, there falls to be made any reduction of expenditure falling to be treated as having been incurred in the qualifying period but in part on or before the 31st day of March, 1984, and in part after that date, the amount of that reduction shall be apportioned to that part of the qualifying period falling on or before that date and to that part of the qualifying period falling after that date according to the respective amounts of the expenditure treated as having been incurred in those parts.
(6) Where, under subsection (6) or (7) of the principal section, or under either of those subsections as applied by section 24 of the Finance Act, 1981, a person is treated as having incurred expenditure (hereafter in this subsection referred to as “the first-mentioned expenditure”) in the qualifying period on the construction of a house and an amount of expenditure actually incurred on the construction or conversion of that house falls to be treated as having been incurred in the qualifying period but in part on or before the 31st day of March, 1984, and in part after that date, the first-mentioned expenditure shall be treated as having been incurred in part on or before that date and in part after that date in the same proportions as the amount of expenditure actually incurred in the qualifying period fell to be so treated.
(7) (a) In this section—
“chargeable period” means—
(i) in a case where any rent is chargeable to income tax, a year of assessment, and
(ii) in a case where any rent is chargeable to corporation tax, an accounting period;
“expenditure to which this section applies” means expenditure incurred in the period (hereafter in this definition referred to as “the first-mentioned period”) commencing on the 1st day of April, 1984, and ending on the 31st day of March, 1987, on the construction of a qualifying premises; and for the purposes of determining whether and to what extent such expenditure was so incurred in the first-mentioned period, subsection (1) (b) of the principal section shall have effect as if the references in subparagraph (i) thereof to the qualifying period were references to the first-mentioned period and with any other necessary modifications.
(b) This section and section 30 shall be construed together with the principal section.
Application of section 24 (provisions supplementary to section 23) of Finance Act, 1981.
30.—(1) Subsections (2), (3) and (4) of section 29 shall, with any necessary modifications, apply to expenditure to which this section applies as they apply to expenditure to which that section applies.
(2) In this section “expenditure to which this section applies” means expenditure incurred in the period (hereafter in this definition referred to as “the first-mentioned period”) commencing on the 1st day of April, 1984, and ending on the 31st day of March, 1987, on the conversion into two or more houses of a building which, prior to the conversion, had not been in use as a dwelling or had been in use as a single dwelling; and for the purposes of determining whether and to what extent such expenditure was so incurred in the first-mentioned period, subsection (1) (b) of the principal section shall have effect as if the references in subparagraph (i) thereof to the qualifying period were references to the first-mentioned period and with any other necessary modifications.
Chapter VI
Corporation Tax
Continuance of relief in respect of increase in employment.
31.—Chapter VII of Part I of the Finance Act, 1982, shall have effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1984, as it has effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983, subject to the modifications that—
(a) in section 43 of that Act, in the definition of “relevant period”, “1984” shall be substituted for “1983”,
(b) in sections 44 and 45 of that Act, “1983” shall be substituted for “1982” in each place where it occurs, and
(c) in section 46 of that Act, “1982” shall be substituted for “1981”.
Exemption from corporation tax of profits of Bord Gáis Éireann.
32.—Notwithstanding any provision of the Corporation Tax Acts, profits arising to Bord Gáis Éireann in any accounting period ending after the 31st day of December, 1982, shall be exempt from corporation tax.
Amendment of section 56 (export of certain goods) of Corporation Tax Act, 1976.
33.—Section 56 of the Corporation Tax Act, 1976, is hereby amended, as respects sales (whether made before or after the passing of this Act) of any pigmeat product, by the substitution in subsection (1) for the definition of “the Commission” of the following definition:
“‘the Commission’ means the Pigs and Bacon Commission or the Pigs and Bacon Commission Limited, as the case may be;”.
Extension of exempted transactions in relation to agricultural societies.
34.—The Second Schedule to the Finance Act, 1978, is hereby amended by the insertion in paragraph 2 of Part I before “warble fly eradication” of “services provided in the course of promoting the breeding, registration and sale of pedigree breeds of farm livestock”.
Amendment of section 98 (loans to participators, etc.) of Corporation Tax Act, 1976.
35.—Section 98 of the Corporation Tax Act, 1976, is hereby amended by the insertion after subsection (8) of the following subsection:
“(9) For the purposes of this section and in relation to any loan or advance made on or after the 23rd day of May, 1983, section 94 (1) shall have effect as if the reference in paragraph (b) to a registered industrial and provident society were deleted.”.
Amendment of section 143 (return of profits) of Corporation Tax Act, 1976.
36.—Section 143 of the Corporation Tax Act, 1976, is hereby amended by the substitution of the following subsection for subsection (7):
“(7) (a) Where a company which has been duly required to deliver a return under this section fails to deliver the return, or where the inspector is not satisfied with the return delivered by any such company, an authorised officer may serve on that company a notice in writing or notices in writing requiring it to do any of the following things, that is to say—
(i) to deliver to the inspector or to the authorised officer copies of such accounts (including balance sheets) of the company as may be specified or described in the notice, within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate;
(ii) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer, all such books, accounts and documents in the possession or power of the company as may be specified or described in the notice, being books, accounts and documents which contain information as to profits, assets or liabilities of the company.
(b) The inspector or authorised officer may take copies of, or extracts from, any books, accounts or documents made available for his inspection under this subsection.
(c) The reference in subsection (8) (a) to the delivery of a return shall be deemed to include a reference to the doing of any of the things specified in subparagraphs (i) and (ii) of paragraph (a) of this subsection.
(d) In this subsection ‘an authorised officer’ means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this subsection.”.
Amendment of section 146 (appeals) of Corporation Tax Act, 1976.
37.—Section 146 of the Corporation Tax Act, 1976, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) The provisions of Part XXVI (Appeals) of the Income Tax Act, 1967, shall apply for the purposes of corporation tax as they apply for the purposes of income tax and, accordingly, in those provisions—
(a) any reference to income tax shall be taken as including a reference to corporation tax,
(b) any reference to a year of assessment shall be taken as including a reference to an accounting period,
(c) any reference to a return of income shall be taken as including a reference to a return under section 143, and
(d) any reference to the Income Tax Acts shall be taken as including a reference to the Corporation Tax Acts.”.
Chapter VII
Advance Corporation Tax
Liability for advance corporation tax.
38.—Save as is otherwise provided for in this Chapter, where a company resident in the State makes a distribution on or after the 9th day of February, 1983, it shall be liable to make a payment of corporation tax (to be known as “advance corporation tax”) in accordance with this Chapter and, subject to section 41, the amount of that payment shall, whether or not the recipient of the distribution is a person entitled to a tax credit in respect thereof, be equal to the amount of the tax credit to which a recipient who is such a person is entitled in respect thereof.
Set-off of advance corporation tax.
39.—(1) Advance corporation tax paid by a company (and not repaid) in respect of any distribution made by it in an accounting period shall be set, so far as possible, against its liability to corporation tax on any income charged to corporation tax for that accounting period and shall accordingly discharge a corresponding amount of that liability.
(2) Where in the case of any accounting period of a company there is an amount of surplus advance corporation tax (that is to say, advance corporation tax which cannot be set against the company's liability to corporation tax for that period because of a want or deficiency of income charged to corporation tax for the period or because of any relief from or reduction in the amount of corporation tax charged on such income for the period), the company may, within two years after the end of that period, claim to have the whole or any part of that amount treated for the purposes of this section (but not of any further application of this subsection) as if it were advance corporation tax paid in respect of distributions made by the company in any of its accounting periods ending in the period of twelve months immediately preceding that accounting period (but so that the amount which is the subject of the claim is set, so far as possible, against the company's liability for a more recent accounting period before a more remote one) and corporation tax shall, so far as may be required, be repaid accordingly.
(3) Where in the case of any accounting period of a company there is an amount of surplus advance corporation tax which has not been dealt with under subsection (2), that amount shall be treated for the purposes of this section (including any further application of this subsection) as if it were advance corporation tax paid in respect of distributions made by the company in the next accounting period.
(4) For the purposes of this section the income of a company charged to corporation tax for any accounting period shall be its income for that period as defined in section 28 of the Corporation Tax Act, 1976, for the purposes of that section.
(5) For the purposes of this section a notice under section 143 of the Corporation Tax Act, 1976, may require the inclusion in the return to be delivered by a company under the said section 143 of particulars of any surplus advance corporation tax carried forward in relation to that company under subsection (3).
(6) This section shall have effect subject to the subsequent provisions of this Chapter.
Rectification of excessive set-off of advance corporation tax.
40.—If an inspector discovers that any set-off of advance corporation tax under section 39 ought not to have been made, or is or has become excessive, the inspector may make any such assessments as may in his judgment be required for recovering any tax that ought to have been paid and generally for securing that the resulting liabilities to tax (including interest on unpaid tax) of the persons concerned are what they would have been if only such set-offs had been made as ought to have been made.
Calculation of advance corporation tax where company receives distributions.
41.—(1) Where in any accounting period a company receives a distribution, the company shall not be liable to pay advance corporation tax in respect of distributions made by it in that period unless the aggregate amount of the tax credits in respect of the distributions made by it in the period exceeds the aggregate amount of the tax credits in respect of distributions received by it in the period.
(2) If in any accounting period there is such an excess as is referred to in subsection (1), the amount of advance corporation tax payable by the company in respect of distributions made by it in that period shall be equal to the excess.
(3) If the aggregate amount of the tax credits in respect of distributions received by a company in an accounting period exceeds the sum of—
(a) the aggregate amount of the tax credits (if any) in respect of distributions made by it in that period, and
(b) the amount of any payment to the company, under any provision of the Corporation Tax Acts, of the tax credits in respect of distributions received by it in that period,
the excess shall be carried forward to the next accounting period and treated for the purposes of this section (including any further application of this subsection) as a tax credit in respect of a distribution received by the company in that period.
(4) If an inspector discovers that, owing to the payment to a company of the tax credit in respect of a distribution received by it or for any other reason, the amount carried forward under subsection (3) to an accounting period (and treated as a tax credit in respect of a distribution received by the company in that period) is or has become excessive, the inspector may make any such assessments, adjustments or set-offs as may in his judgment be required for securing that the amount of advance corporation tax (including interest on unpaid tax) payable by the company in respect of distributions made by it in that period is the same as it would have been if only such an amount had been so carried forward as ought to have been carried forward.
(5) In the foregoing provisions of this section references to a distribution or distributions do not include references to a distribution or distributions—
(a) made before the 9th day of February, 1983, or
(b) treated, under any provision of this Chapter, as not being a distribution or distributions for the purposes of this section.
Tax credit recovered from company.
42.—(1) Where under any provision of the Corporation Tax Acts a company obtains payment of a tax credit in respect of a distribution received by it on or after the 9th day of February, 1983, and that tax credit or any part thereof is subsequently recovered from the company by an assessment on it to income tax under Case IV of Schedule D, then the amount of the tax credit so recovered shall be treated for the purposes of section 41 as if it were a tax credit in respect of a distribution received by the company in the accounting period in which the amount is so recovered.
(2) Subsection (1) shall not apply in relation to a tax credit in respect of a distribution which, by virtue of section 49, is treated as not being a distribution for the purposes of section 41.
Restriction as to payment of tax credit.
43.—(1) Where—
(a) by virtue of section 41 the amount of advance corporation tax payable by a company in respect of distributions made by it in an accounting period is less than the amount of advance corporation tax which would have been payable by the company in respect of those distributions if that section had not been enacted, and
(b) either—
(i) no amount is treated under section 41 (3) as a tax credit in respect of a distribution received by the company in the accounting period, or
(ii) the aggregate amount of the tax credits in respect of distributions made by the company in the accounting period is greater than the amount which is so treated under section 41 (3),
then, an amount of the tax credits in respect of distributions received by the company in the accounting period shall not be available for payment to the company under any provision of the Corporation Tax Acts, and the amount which is not so available shall be the aggregate amount of the tax credits in respect of distributions received by the company in the accounting period or, if it is less, an amount determined by the formula
A—B
where—
A is the aggregate amount of the tax credits in respect of distributions made by the company in the accounting period, and
B is the amount (if any) so treated under section 41 (3).
(2) For the purposes of subsection (1) account shall not be taken of any distribution made before the 9th day of February, 1983, or of any distribution which is treated as not being a distribution for the purposes of section 38 or 41 under any provision of this Chapter.
Group-dividends.
44.—(1) Where a company receives dividends from another company (both being companies resident in the State) and the company paying the dividends is—
(a) a 51 per cent. subsidiary of the other or of a company so resident of which the other is a 51 per cent. subsidiary, or
(b) a trading or holding company owned by a consortium the members of which include the company receiving the dividends,
then, subject to the following provisions of this section, the company receiving the dividends and the company paying them may jointly elect that this subsection shall apply to the dividends received from the latter by the former, and so long as the election is in force—
(i) any such dividends shall be treated as not being distributions for the purposes of either section 38 or 41, and
(ii) the tax credits in respect of those dividends shall not be available for payment, under any provision of the Corporation Tax Acts, to the company by which the dividends are received.
(2) Subsection (1) shall not apply to any dividend received by a company on any investments if a profit on the sale of those investments would be treated as a trading receipt of that company.
(3) Where a company purports by virtue of an election under subsection (1) to pay any dividend without paying advance corporation tax and advance corporation tax ought to have been paid, the inspector may make such assessments, adjustments or set-offs as may in his judgment be required for securing that the resulting liabilities to tax (including interest on unpaid tax) of the company paying and the company receiving the dividend are, so far as possible, the same as they would have been if the advance corporation tax had been duly paid.
(4) Where tax assessed under subsection (3) on the company which paid the dividend is not paid by that company before the expiry of three months from the date on which that tax is payable, that tax shall, without prejudice to the right to recover it from that company, be recoverable from the company which received the dividend.
(5) Subsections (5) and (6) of section 105 of the Corporation Tax Act, 1976, shall apply for the purposes of this section as they apply for the purposes of that section.
(6) References in this section to a dividend or dividends received by a company apply to any received by another person on behalf of or in trust for the company but not to any received by the company on behalf of or in trust for another person.
(7) The provisions of section 106 of the Corporation Tax Act, 1976, shall, with any necessary modifications, have effect for the purposes of this section as they have effect for the purposes of section 105 of that Act.
Surrender of advance corporation tax.
45.—(1) Where a company (hereafter in this section referred to as “the surrendering company”) has paid an amount of advance corporation tax in respect of a dividend or dividends paid by it in an accounting period and the advance corporation tax has not been repaid, and if throughout the accounting period the surrendering company would be treated as a member of a group of companies for the purposes of group relief under Part XI of the Corporation Tax Act, 1976, it may, on making a claim to the inspector, surrender the benefit of the whole or any part of that amount to any company (hereafter in this section referred to as “the recipient company”) which for the purposes of the said group relief would be treated as a member of the same group of companies throughout that accounting period or (in such proportions as the surrendering company may determine) to any two or more such companies.
(2) Subject to subsections (4) and (5), where the benefit of any amount of advance corporation tax (hereafter in this section referred to as “the surrendered amount”) is surrendered under this section to a recipient company, then—
(a) if the advance corporation tax mentioned in subsection (1) was paid in respect of one dividend only or of dividends all of which were paid on the same date, the recipient company shall be treated for the purposes of section 39 as having paid an amount of advance corporation tax equal to the surrendered amount in respect of a distribution made by it on the date on which the dividend or dividends were paid,
(b) if the advance corporation tax mentioned in subsection (1) was paid in respect of dividends paid on different dates, the recipient company shall be treated for the purposes of section 39 as having paid an amount of advance corporation tax equal to the appropriate part of the surrendered amount in respect of a distribution made by it on each of those dates.
(3) For the purposes of paragraph (b) of subsection (2) “the appropriate part of the surrendered amount”, in relation to any distribution treated as made on the same date as that on which a dividend was paid, means such part of that amount as bears to the whole of it the same proportion as the amount of the tax credit in respect of that dividend bears to the total amount of the tax credits in respect of the dividends mentioned in that paragraph.
(4) No amount of advance corporation tax which a recipient company is treated as having paid by virtue of subsection (2) shall, under section 39 (2), be set against the recipient company's liability to corporation tax; but in determining for the purposes of subsections (2) and (3) of the said section 39 what (if any) amount of surplus advance corporation tax there is in any accounting period of a recipient company, an amount so treated as having been paid shall be set against the recipient company's liability to corporation tax before any advance corporation tax paid in respect of any distribution made by the recipient company.
(5) No amount of advance corporation tax which a recipient company is treated as having paid by virtue of subsection (2) shall be set against the recipient company's liability to corporation tax for any accounting period in which, or in any part of which, the recipient company and the surrendering company would not be treated for the purposes of group relief under Part XI of the Corporation Tax Act, 1976, as members of the same group of companies.
(6) Any claim under this section shall be made within two years after the end of the accounting period to which it relates and shall require the consent of the recipient company or companies concerned (which shall be notified to the inspector in such form as the Revenue Commissioners may require).
(7) No amount of advance corporation tax which has been set off under section 39 (1) or dealt with under section 39 (2) shall be available for the purposes of a claim under this section; and no amount of advance corporation tax, the benefit of which has been surrendered under this section, shall be treated for the purposes of the said section 39 as advance corporation tax paid by the surrendering company.
(8) A payment made by a recipient company to a surrendering company in pursuance of an agreement between them as respects the surrender of the benefit of an amount of advance corporation tax, being a payment not exceeding that amount—
(a) shall not be taken into account in computing profits or losses of either company for corporation tax purposes, and
(b) shall not, for any of the purposes of the Corporation Tax Acts, be regarded as a distribution or a charge on income.
Change in ownership of company: calculation and treatment of advance corporation tax.
46.—(1) This section applies if—
(a) within any period of three years there is both a change in the ownership of a company and (either earlier or later in that period, or at the same time) a major change in the nature or conduct of a trade or business carried on by the company, or
(b) at any time after the scale of the activities in a trade or business carried on by a company has become small or negligible, and before any considerable revival of the trade or business, there is a change in ownership of the company.
(2) Sections 39, 41 and 50 shall apply to an accounting period in which the change of ownership occurs as if the part ending with the change of ownership, and the part after, were two separate accounting periods; and for that purpose the income of the company charged to corporation tax for the accounting period (as defined in section 39 (4)) shall be apportioned between those parts.
(3) No advance corporation tax paid by the company in respect of distributions made in an accounting period beginning before the change of ownership shall be treated under section 39 (3) as paid by it in respect of distributions made in an accounting period ending after the change of ownership; and this subsection shall apply to an accounting period in which the change of ownership occurs as if the part ending with the change of ownership, and the part after, were two separate accounting periods.
(4) In subsection (1) (a) “major change in the nature or conduct of a trade or business” includes—
(a) a major change in the type of property dealt in, or services or facilities provided, in the trade or business, or
(b) a major change in customers, outlets or markets of the trade or business, or
(c) a change whereby the company ceases to be a trading company and becomes an investment company or vice versa, or
(d) where the company is an investment company, a major change in the nature of the investments held by the company,
and this section applies even if the change is the result of a gradual process which began outside the period of three years mentioned in subsection (1) (a).
(5) In this section—
“trading company” means a company whose business consists wholly or mainly of the carrying on of a trade or trades;
“investment company” means a company (other than a holding company) whose business consists wholly or mainly in the making of investments and the principal part of whose income is derived therefrom;
“holding company” means a company whose business consists wholly or mainly in the holding of shares or securities of companies which are its 90 per cent. subsidiaries and which are trading companies.
(6) Subsection (3) applies to advance corporation tax which a company is treated as having paid by virtue of section 45 (2) as it applies to advance corporation tax which has been paid by the company.
(7) Subsections (6) and (7) of section 27 of the Corporation Tax Act, 1976, shall apply for the purposes of this section as they apply for the purposes of that section and shall so apply as if—
(a) the reference in paragraph 3 of Part I of the Fifth Schedule to the Finance Act, 1973, to losses or capital allowances were a reference to advance corporation tax, and
(b) the reference in paragraph 7 of the said Part I to the 16th day of May, 1973, were a reference to the 9th day of February, 1983.
(8) Section 149 of the Corporation Tax Act, 1976, shall apply in relation to a notice given under paragraph 9 of Part I of the Fifth Schedule to the Finance Act, 1973 (as applied for the purposes of this section by subsection (7)) as it applies in relation to such a notice given for the purposes of section 27 of the Corporation Tax Act, 1976.
(9) This section shall not apply if the change of ownership took place before the 9th day of February, 1983, and subsection (1) (a) shall not apply if the major change in the nature or conduct of the trade or business was completed before that date; but in other respects this section shall have effect by reference to circumstances and events before that date, as well as by reference to later circumstances and events.
Distributions to certain non-resident companies.
47.—(1) (a) This section applies to any distribution which—
(i) is a distribution by virtue only of section 84 (2) (d) (iv) of the Corporation Tax Act, 1976, or
(ii) is a dividend paid by a company (hereafter in this subsection referred to as the “first-mentioned company”) to another company—
(I) of which the first-mentioned company is a 75 per cent. subsidiary, and,
(II) which is a resident of the United States of America or of a territory with the government of which arrangements having the force of law by virtue of section 361 of the Income Tax Act, 1967, have been made.
(b) For the purposes of paragraph (a)—
“resident of the United States of America” has the meaning assigned to it by the Convention set out in Schedule 8 to the Income Tax Act, 1967;
a company shall be regarded as being a resident of a territory other than the United States of America if it is so regarded under the provisions of arrangements made with the government of that territory and having the force of law by virtue of section 361 of the said Act.
(2) Where a company proves that this section applies to a distribution made by it and claims to have the distribution treated as not being a distribution for the purposes of section 38, then—
(a) the distribution shall be so treated, and
(b) notwithstanding any provision of the Tax Acts, the company to which the distribution is made shall not be entitled to a tax credit in respect of the distribution.
(3) Any claim under this section shall be made in the return made under section 50 for the accounting period in which the distribution is made and shall require the consent, notified to the inspector in such form as the Revenue Commissioners may require, of the company to which the distribution is made.
(4) Subsection (1) of section 361 of the Income Tax Act, 1967, is hereby amended by the substitution for “, the arrangements shall, notwithstanding anything in any enactment,” of “and section 47 of the Finance Act, 1983, the arrangements shall, notwithstanding anything in any enactment, other than the said section 47,”, and the said subsection (1), as so amended, is set out in the Table to this subsection.
TABLE
361. (1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of income tax or corporation tax and any taxes of a similar character, imposed by the laws of the State or by the laws of that territory, and that it is expedient that those arrangements should have the force of law, then, subject to the provisions of this Part and section 47 of the Finance Act, 1983, the arrangements shall, notwithstanding anything in any enactment, other than the said section 47, have the force of law.
Interest in respect of certain securities.
48.—(1) Subject to subsection (2), this section applies to any interest which is a distribution and which is paid by a company in respect of a security of the company falling within subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) of the Corporation Tax Act, 1976, where—
(a) the security in respect of which the interest is paid was issued by the company to another company the ordinary trading activities of which include the lending of money, and
(b) either—
(i) the obligation to pay the interest was entered into before the 9th day of February, 1983, or
(ii) that obligation was entered into before the 9th day of June, 1983, pursuant to negotiations which were in progress on the 9th day of February, 1983:
Provided that an obligation shall be treated for the purposes of paragraph (b) as having been entered into before a particular date if, but only if, before that date, there was in existence a binding contract in writing under which that obligation arose and, where that contract was subject to the execution of a loan agreement, that the loan agreement was duly executed before the 9th day of June, 1983.
(2) (a) Where the period of repayment (hereafter in this subsection referred to as “the repayment period”) of either principal or interest provided for under such an obligation as is referred to in subsection (1) (b) is extended on or after the 9th day of February, 1983 (whether or not the right to such an extension arose out of the terms of the contract creating that obligation), then, subject to paragraph (b), this section shall not apply to any interest which is paid in respect of the period by which the repayment period is extended.
(b) Where the repayment period is extended before the 9th day of June, 1983, pursuant to negotiations which were in progress on the 9th day of February, 1983, paragraph (a) shall not apply to any interest which is paid in respect of the shorter of the following periods, that is to say—
(i) the period by which the repayment period is extended, and
(ii) the first five years of the period mentioned in subparagraph (i).
(3) Interest to which this section applies shall not be treated as a distribution for the purposes of either section 38 or 41.
(4) The tax credit in respect of any interest to which this section applies shall not be available, under any provision of the Corporation Tax Acts, for payment to the person by whom the interest is received.
Dividends paid before 1st July, 1983.
49.—(1) This section applies to a dividend which is paid by a company on or after the 9th day of February, 1983, and before the 1st day of July, 1983, and which—
(a) was declared by the company in general meeting before the first-mentioned date, or
(b) was declared in general meeting on or after the first-mentioned date, but in accordance with a recommendation of the directors, and the directors' decision to make that recommendation was, with the authority of the directors, publicly announced before that date, or
(c) was paid in accordance with a decision of the directors, and that decision was, with their authority, publicly announced before the first-mentioned date.
(2) Where a company proves that this section applies to a dividend paid by it, and claims to have the dividend treated as not being a distribution for the purposes of section 38, then—
(a) the dividend shall be so treated, and
(b) the dividend shall also be treated as not being a distribution for the purposes of section 41.
(3) A claim under this section shall be made to the inspector and shall be so made before the 9th day of August, 1983.
Returns and collection of advance corporation tax.
50.—(1) This section shall have effect for the purpose of regulating the time and manner in which advance corporation tax is to be accounted for and paid.
(2) A company shall, for each of its accounting periods make, in accordance with this section, a return to the Collector-General of the distributions made and distributions received by it in that period and of the advance corporation tax (if any) payable by it in respect of the distributions made by it.
(3) A return for any period for which a return is required to be made under this section shall be made within six months from the end of that period.
(4) A return under this section need not be made by a company for an accounting period in which it has not made a distribution.
(5) (a) The return made by a company for an accounting period shall show—
(i) the amount of the distributions made by the company in the period and the amount of the tax credits in respect of those distributions,
(ii) the amount (if any) of the distributions received by the company in the period and the amount of the tax credits in respect of those distributions,
(iii) the amount of any tax credit which is carried forward to the accounting period and treated under section 41 (3) as a tax credit in respect of a distribution received by the company in that period, and
(iv) the amount (if any) of advance corporation tax which is payable by the company in respect of the distributions made by it in the period.
(b) The return shall specify whether any amount of tax credits is included pursuant to paragraph (a) (i) in respect of distributions which are treated as not being distributions for the purposes of section 38 under any provision of this Chapter and, if so, the amount so included.
(c) The return shall specify whether any amount of tax credits is included pursuant to paragraph (a) (ii) in respect of distributions which are treated as not being distributions for the purposes of section 41 under any provision of this Chapter and, if so, the amount so included.
(d) Where any amount is included in the return pursuant to subparagraph (ii) or (iii) of paragraph (a), the inclusion shall be treated as a claim by the company to have it taken into account in determining the amount of advance corporation tax which is payable, and any such claim shall be supported by such evidence as the inspector may reasonably require.
(6) Advance corporation tax in respect of any distribution required to be included in a return under this section shall be due at the time by which the return is to be made and shall be paid to the Collector-General, and advance corporation tax so due shall be payable by the company without the making of any assessment; but advance corporation tax which has become due as aforesaid may be assessed on the company (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.
(7) If it appears to the inspector that there is a distribution which ought to have been and has not been included in a return, or if the inspector is dissatisfied with any return, he may make an assessment on the company to the best of his judgment; and any advance corporation tax due under an assessment made by virtue of this subsection shall be treated for the purposes of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.
(8) Where a company makes a distribution on a date which does not fall within an accounting period of the company, an accounting period of the company shall be deemed to end on that date and the company shall make a return of that distribution within six months from that date; and the advance corporation tax for which the company is accountable in respect of that distribution shall be due at the time by which the return is to be made.
(9) Where any item has been incorrectly included in a return under this section as a distribution made or a distribution received by a company, the inspector may make any such assessments, adjustments or set-offs as may in his judgment be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the company or of any other person are, so far as possible, the same as they would have been if the item had not been so included.
(10) (a) Advance corporation tax assessed on a company under this section shall be due within one month after the issue of the notice of assessment (unless due earlier under subsection (6) or (8)) subject to any appeal against the assessment, but no such appeal shall affect the date when tax is due under subsection (6) or (8).
(b) On the determination of an appeal against an assessment under this section any tax overpaid shall be repaid.
(11) (a) All the provisions of the Corporation Tax Acts relating to—
(i) assessments to corporation tax,
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
(iii) the collection and recovery of corporation tax,
shall, so far as they are applicable, apply to the assessment, collection and recovery of advance corporation tax under this section.
(b) Any tax payable in accordance with this section without the making of an assessment shall carry interest at the rate of 1.25 per cent. for each month or part of a month from the date when the tax becomes due and payable until payment.
(c) The provisions of subsections (3), (4) and (5) of section 550 of the Income Tax Act, 1967, shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under the said section 550.
(d) In its application to any tax charged by any assessment to advance corporation tax in accordance with this section, section 550 of the Income Tax Act, 1967, shall have effect with the omission of the proviso to subsection (1) and subsections (2) and (2A).
(e) Notwithstanding anything in the Corporation Tax Acts, the provisions of section 419 of the Income Tax Act, 1967, and section 30 of the Finance Act, 1976, shall not apply in relation to any tax which is charged by any assessment to advance corporation tax in accordance with this section.
(12) The provisions of subsections (3), (8), (9), (10), (11) and (12) (b) of section 143 of the Corporation Tax Act, 1976, shall, with any necessary modifications, apply in relation to a return under the provisions of this section as they apply in relation to a return under the provisions of the said section 143.
(13) In the foregoing provisions of this section references to a distribution or distributions do not include references to a distribution or distributions made by a company which is not resident in the State.
Cesser of certain provisions.
51.—(1) The provisions of the Corporation Tax Act, 1976, specified in subsection (2) shall not have effect in relation to distributions (other than dividends falling within section 49 (2)) made on or after the 9th day of February, 1983.
(2) The provisions of the Corporation Tax Act, 1976, referred to in subsection (1) are section 18 (4), subsection (8) (inserted by the Finance Act, 1982) of section 25, paragraph (b) of the proviso to section 26(3) and sections 90,91,167 and 168.
Transitional reduction of advance corporation tax.
52.—(1) Notwithstanding anything in this Chapter, the amount of advance corporation tax which a company shall be liable to pay in respect of distributions made by it in an accounting period ending on or before the 8th day of February, 1984, shall be one-half of the amount of advance corporation tax which, apart from this section, the company would have been liable to pay in respect of those distributions.
(2) Where part of an accounting period of a company falls before the 9th day of February, 1984, and the other part falls in a period beginning on that date, this Chapter shall apply as if the part ending on the 8th day of February, 1984, and the part beginning on the 9th day of February, 1984, were two separate accounting periods.
Application of Corporation Tax Acts.
53.—The provisions of the Corporation Tax Acts as to the charge, calculation and payment of corporation tax (including provisions conferring any relief or exemption) shall not be construed as affecting the charge, calculation or payment of advance corporation tax.
CHAPTER VIII
Capital Gains Tax
Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975.
54.—Section 19 of the Capital Gains Tax Act, 1975, shall apply in relation to securities issued by Irish Telecommunications Investments Limited and guaranteed by the Minister for Finance as it applies to the forms of security specified in paragraph (d) of that section.
Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.
55.—Paragraph 8 of Schedule 4 to the Capital Gains Tax Act, 1975, is hereby amended, as respects appeals against assessments made after the passing of this Act—
(a) by the substitution of the following subparagraph for subparagraph (1):
“(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer and, in default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on him shall be final and conclusive.”, and
(b) by the substitution in subparagraph (2) of the following clauses for clauses (e), (f) and (g):
“(e) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner;
(f) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed;
(g) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;”.
Chargeable gains accruing on disposals by certain persons.
56.—(1) This section shall apply to chargeable gains accruing on disposals made after the passing of this Act.
(2) In this section—
“accountable person” means—
(a) a liquidator of a company, or
(b) any person entitled to an asset by way of security or to the benefit of a charge or encumbrance on an asset, or, as the case may be, any person appointed to enforce or give effect to the security, charge or encumbrance;
“referable capital gains tax” has the meaning assigned to it by subsection (8);
“referable corporation tax” has the meaning assigned to it by subsection (9);
“relevant disposal” has the same meaning as in section 36 of the Finance Act, 1982.
(3) Where section 8 (5) or 41 of the Capital Gains Tax Act, 1975, has effect in respect of the disposal of an asset in a year of assessment by an accountable person, then, notwithstanding any provision of the Capital Gains Tax Acts—
(a) any referable capital gains tax in respect of any chargeable gains which accrue on the disposal shall be assessable on and recoverable from the accountable person,
(b) the referable capital gains tax shall be treated as a necessary disbursement out of the proceeds of the disposal and shall be paid by the accountable person out of those proceeds, and
(c) referable capital gains tax paid by the accountable person shall discharge a corresponding amount of the liability to capital gains tax, for the year of assessment in which the disposal is made, of the person (hereafter in this section referred to as “the debtor”) who, apart from this subsection, is the chargeable person in relation to the disposal.
(4) Where section 8 (5) of the Capital Gains Tax Act, 1975, or section 13 (5) of the Corporation Tax Act, 1976, has effect in respect of the disposal (not being a relevant disposal) of an asset, in an accounting period of a company, by an accountable person, then, notwithstanding any provision of the Corporation Tax Acts—
(a) any referable corporation tax in respect of any chargeable gains which accrue on the disposal shall be assessable on and recoverable from the accountable person,
(b) the referable corporation tax shall be treated as a necessary disbursement out of the proceeds of the disposal and shall be paid by the accountable person out of those proceeds, and
(c) referable corporation tax paid by the accountable person shall discharge a corresponding amount of the liability to corporation tax, for the accounting period in which the disposal is made, of the company (hereafter in this section referred to as “the company”) which, apart from this subsection, is the chargeable person in relation to the disposal.
(5) Notwithstanding any provision of the Capital Gains Tax Acts or of the Corporation Tax Acts, the amount of referable capital gains tax or referable corporation tax, as the case may be, which, under this section, is assessable on an accountable person in relation to a disposal, shall be recoverable from him by an assessment on him to income tax under Case IV of Schedule D for the year of assessment in which the disposal occurred on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the referable capital gains tax or referable corporation tax, as the case may be.
(6) Where tax is paid by an accountable person under the provisions of this section and it is established that the amount of tax paid is excessive, appropriate relief, by repayment or otherwise, shall be given to him.
(7) Subject to subsections (3) (c) and (4) (c), nothing in this section shall affect the amount of chargeable gains on which—
(a) the debtor is chargeable to capital gains tax, or
(b) the company is chargeable to corporation tax.
(8) In this section—
(a) in the case where no chargeable gains other than the chargeable gains mentioned in subsection (3) (a) (hereafter in this subsection referred to as “the referable gains”) accrued to the debtor in the year of assessment, “referable capital gains tax” means the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains;
(b) in the case where, in addition to the referable gains, other chargeable gains accrued to the debtor in the year of assessment, and, in charging all of those gains to capital gains tax without regard to the provisions of subsection (3), the same rate of tax would apply, and either—
(i) none of the disposals on which the chargeable gains accrued is a relevant disposal, or
(ii) each of the disposals is a relevant disposal,
“referable capital gains tax” means an amount of tax determined by the formula—
A __ × C B |
where—
A is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains if no other chargeable gains accrued to him in the year of assessment and if no deductions or reliefs fell to be allowed against the referable gains,
B is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of all chargeable gains, including the referable gains, which accrued to him in the year of assessment, if no deductions or reliefs fell to be allowed against those chargeable gains, and
C is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the total amount of chargeable gains, including the referable gains, which accrued to him in the year of assessment;
(c) in any other case, “referable capital gains tax” means the amount of capital gains tax which, apart from subsection (3) and taking into account—
(i) all other chargeable gains accruing to the debtor in the year of assessment, and
(ii) where appropriate, the provisions of paragraph 8 of Schedule 1 to the Capital Gains Tax (Amendment) Act, 1978, and of sections 30 (3) and 40 of the Finance Act, 1982,
would be the amount of capital gains tax appropriate to the referable gains.
(9) In this section—
(a) in the case where no chargeable gains other than—
(i) the chargeable gains mentioned in subsection (4) (a) (hereafter in this subsection referred to as “the referable gains”), or
(ii) any chargeable gains accruing on a relevant disposal,
accrued to the company in the accounting period, “referable corporation tax” means the amount of capital gains tax which, apart from subsection (4), would be assessable on the company in respect of the referable gains on the assumptions that—
(I) notwithstanding any provision to the contrary in the Corporation Tax Acts, capital gains tax fell to be charged in respect of those gains in accordance with the provisions of the Capital Gains Tax Acts, and
(II) accounting periods were years of assessment,
or, if it is less, the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period;
(b) in the case where, in addition to the referable gains, other chargeable gains (not being chargeable gains accruing on a relevant disposal) accrued to the company in the accounting period, and, on the assumptions made in paragraph (a), in charging all of those gains to capital gains tax without regard to the provisions of subsection (4), the same rate of tax would apply, “referable corporation tax” means an amount of tax determined by the formula—
D __ × F E |
where—
D is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of the referable gains if no other chargeable gains accrued to the company in the accounting period and if no deductions or reliefs fell to be allowed against the referable gains,
E is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of all chargeable gains including the referable gains (but not including chargeable gains accruing on a relevant disposal) which accrued to the company in the accounting period, if no deductions or reliefs fell to be allowed against those chargeable gains, and
F is the amount (hereafter in this subsection referred to as “the notional amount”) of capital gains tax which, apart from subsection (4), would, in accordance with section 13 (1A) (inserted by the Finance Act, 1982) of the Corporation Tax Act, 1976, fall to be calculated in relation to the company for the accounting period in respect of all chargeable gains including the referable gains or, if it is less, the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period;
(c) in any other case, “referable corporation tax” means the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), and taking into account—
(i) all other chargeable gains (not being chargeable gains accruing on a relevant disposal) accruing to the company in the accounting period, and
(ii) where appropriate, the provisions of sections 30 (3) and 40 of the Finance Act, 1982,
would be the amount of capital gains tax appropriate to the referable gains:
Provided that, in any case in which this paragraph applies, if the notional amount is greater than the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period, “referable corporation tax” shall mean an amount determined by the formula—
G __ × H K |
where—
G is the amount which, under this paragraph apart from this proviso, would be the referable corporation tax,
H is the notional amount, and
K is the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period.
(10) (a) In any case where, in calculating an amount of referable capital gains tax or referable corporation tax under subsection (8) (c) or (9) (c), deductions or reliefs fell to be allowed against chargeable gains accruing in a year of assessment or in an accounting period and, apart from this subsection, those deductions or reliefs (or part of them) would fall to be set against two or more chargeable gains chargeable at the same rate of capital gains tax, then, those deductions or reliefs (or, as the case may be, that part of them) shall, so far as is necessary to calculate the amount of referable capital gains tax or referable corporation tax, be apportioned between the chargeable gains chargeable at the same rate in proportion to the amounts of those chargeable gains.
(b) In the case of chargeable gains accruing to a company (not being chargeable gains accruing on a relevant disposal), any reference in paragraph (a) to a rate of tax shall be construed as a reference to the rate of capital gains tax which would be applicable to those gains on the assumptions made in subsection (9) (a).
PART II
Customs and Excise
Foreign travel.
57.—Section 65 of the Finance Act, 1982, shall be amended, as on and from the 1st day of April, 1983,—
(a) in subsection (1), by the deletion of “‘aircraft’ means an aircraft suitable for the carriage of more than fifteen passengers;”,
and
(b) in subsection (3), by the substitution of the following paragraph for paragraph (b):
“(b) The rate at which the duty of excise imposed by subsection (2) of this section shall be paid shall be £5 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, to a destination (other than a destination in Northern Ireland) outside the State.”.
Televisions.
58.—The duty of excise on televisions imposed by paragraph 5(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the several rates specified in the First Schedule in lieu of the several rates specified in the Sixth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).
Video players.
59.—The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the rate of £40 for each video player in lieu of the rate specified in the said paragraph 4.
Hydrocarbons.
60.—(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by paragraph 11 (1) of the said Order shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies, in lieu of the rate specified in section 70 (4) of the Finance Act, 1980.
(3) Notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by subparagraph (1) of the said paragraph 12 shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on hydrocarbon oil to which the said subparagraph (6) applies in lieu of the rate specified in section 70 (5) of the Finance Act, 1980.
(4) Paragraph 11 (7) of the Order of 1975, as amended by section 40 (3) of the Finance Act, 1976, shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£1.53” (inserted by the Finance Act, 1980) of “£1.75”.
(5) Any authorisation issued before the 10th day of February, 1983, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of the Order of 1975, upon payment of a duty of excise at the rate of £1.53 per hectolitre payable under section 70 (6) of the Finance Act, 1980, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £1.75 per hectolitre in lieu of payment of the duty of excise aforesaid.
(6) The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 9th day of February, 1983, be at the rate of duty paid less an amount of £1.75 per hectolitre in lieu of the rate specified in section 70 (8) of the Finance Act, 1980.
(7) Paragraph 12 (1) of the Order of 1975, as amended by section 70 (9) of the Finance Act, 1980, is hereby amended by the deletion of the proviso thereto.
(8) The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil (other than fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981)) which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty chargeable less an amount calculated at the rate of £1.75 per hectolitre in lieu of the rate specified in section 70 (10) of the Finance Act, 1980.
(9) The amount of any repayment allowed under section 35 (5) (b) of the Finance Act, 1981, shall, in respect of any hydrocarbon oil imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty paid less an amount calculated at the rate of £1.09 per hectolitre.
(10) Section 42 (2) of the Finance Act, 1976, shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£0.07” (inserted by the Finance Act, 1980) of “£0.08”.
(11) Paragraph 12 (11) of the Order of 1975 is hereby amended—
(a) by the substitution for “a passenger road service in respect of which the licence was granted” of “the passenger road service” and
(b) by the substitution for “repay to the licensee” of “repay to him”.
Motor Vehicles.
61.—The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979, on category A motor vehicles (within the meaning of the said Order) shall be charged, levied and paid, as on and from the 1st day of July, 1983—
(a) in so far as it is chargeable on such vehicles which derive their motive power from an internal combustion engine and which exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1 (3) of the Finance (Excise Duties) (Vehicles) Act, 1952, for the purpose of a rate of duty specified in the Schedule to the said Act), at the rate of an amount equal to 64.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in paragraph 10 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982, and
(b) in so far as it is chargeable on other such vehicles (other than motor-cycles, auto-cycles, or cycles fitted with an auxiliary motor, whether or not incorporating side-cars), at the rate of an amount equal to 54.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in section 7 of the Finance (No. 2) Act, 1981.
Gaming licences.
62.—The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the 10th day of February, 1983, at the rates specified in the Second Schedule in lieu of the rates specified in Part III of the Seventh Schedule to the Finance Act, 1980.
Gaming machine licences.
63.—(1) Section 74 (1) of the Finance Act, 1980, shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£37.50”, “£75”, “£112.50” and “£150” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£62.50”, “£125”, “£187.50” and “£250”, respectively.
(2) Section 43 (7) (aa) of the Finance Act, 1975 (inserted by the Finance Act, 1980), shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£25”, “£50”, “£75” and “£100” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982) of “£40”, “£80”, “£120” and “£160”, respectively.
Firearm certificates.
64.—The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1983, be charged, levied and paid at the rates specified in the Third Schedule in lieu of the rates specified in Part II of the Seventh Schedule to the Finance Act, 1980.
Dogs.
65.—(1) Section 37 of the Finance Act, 1925, is hereby amended by the substitution in subsection (1) of “£5” for “£1” (inserted by the Finance Act, 1975) and the said subsection (1), as so amended, is set out in the Table to this subsection.
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(1) On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of £5 shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Éireann.
(2) Section 33 of the Finance Act, 1963, is hereby amended by the substitution in subsections (1) and (2) of “£100” for “£25” (inserted by the Finance Act, 1975) and the said subsections (1) and (2), as so amended, are set out in the Table to this subsection.
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(1) Any person who is liable to pay dog duty may elect to pay an annual sum of £100 in respect of such duty in lieu of the rate specified in subsection (1) of section 37 of the Finance Act, 1925, and this amount shall be paid and collected through the Post Office by means of a general licence to be taken out annually by such person.
(2) Any person who pays a sum of £100 and takes out a general licence in accordance with this section shall be deemed to have paid dog duty in respect of all dogs kept by him during the whole or any part of the year to which the general licence relates.
(3) Section 44 (3) of the Finance Act, 1975, is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925, shall be liable on summary conviction to an excise penalty of £20.
(4) This section shall come into operation on the 1st day of January, 1984.
Auctioneers and house agents.
66.—(1) In this section “the Act” means the Auctioneers and House Agents Act, 1947.
(2) The duty of excise on an auctioneer's licence (within the meaning of the Act) imposed by section 11 of the Finance Act, 1947, shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 1 in Part IV of the Seventh Schedule to the Finance Act, 1980.
(3) The duty of excise on an auction permit (within the meaning of the Act) imposed by section 12 of the Finance Act, 1947, shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 2 in Part IV of the Seventh Schedule to the Finance Act, 1980.
(4) Section 6 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.
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(3) A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of auctioneer or conducts an auction shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.
(5) The duty of excise on a house agent's licence (within the meaning of the Act) imposed by section 13 of the Finance Act, 1947, shall be charged, levied and paid at the rate of £62.50 in lieu of the rate specified at reference number 3 in Part IV of the Seventh Schedule to the Finance Act, 1980.
(6) Section 7 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.
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(3) A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of house agent or acts as a house agent shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.
(7) This section shall come into operation on the 6th day of July, 1983.
Bookmakers.
67.—(1) The duty of excise imposed by section 17 of the Finance Act, 1931, on a bookmaker's licence issued under the Betting Act, 1931, shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 4 in Part IV of the Seventh Schedule to the Finance Act, 1980.
(2) The duty of excise imposed by section 18 of the Finance Act, 1931, on the registration, or on the renewal of the registration, under the Betting Act, 1931, of any premises in which the business of bookmaking is carried on shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 5 in Part IV of the Seventh Schedule to the Finance Act, 1980.
Repayment of excise duty on licences not used.
68.—(1) In this section “licence” shall be construed as including permit and certificate.
(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of a licence to which subsection (4) of section 77 of the Finance Act, 1980, relates that either—
(a) no trading took place under the licence, or
(b) the holder of the licence did not engage in the activity to which the licence relates during the period of validity of the licence,
the Commissioners may, subject to compliance with such conditions as they may think fit to impose and notwithstanding the provisions of subsection (6) of the said section 77, repay the duty of excise paid on the said licence.
Amendment of section 50 (penalty for the wholesale dealing in or the sale by retail of intoxicating liquor without a licence) of Finance (1909-10) Act, 1910.
69.—Section 50 of the Finance (1909-10) Act, 1910, is hereby amended—
(a) by the substitution in subsection (2) of “£500” for “one hundred pounds”, and
(b) by the substitution in subsection (3) of “£500” for “fifty pounds”,
and the said subsections (2) and (3), as so amended, are set out in the Table to this section.
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(2) If any person deals wholesale in any intoxicating liquor, for the wholesale dealing in which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.
(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.
Amendment of section 21 (duties on hydrocarbon oils) of Finance Act, 1935.
70.—(1) Subsection (12) (inserted by the Finance Act, 1940) of section 21 of the Finance Act, 1935, is hereby amended—
(a) by the substitution of “£1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture” for “£500 and the oil in respect of which the offence was committed shall be forfeited” (inserted by the Finance Act, 1976),
(b) by the substitution in paragraph (i) (inserted by the Finance Act, 1976) of “this section” for “the section”,
(c) by the substitution of the following paragraph for paragraph (ii) (inserted by the Finance Act, 1976):
“(ii) if—
(I) a concealed tank or other container, or
(II) any device, contrivance or method of any kind,
is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,”,
and
(d) by the substitution of “the vehicle shall be liable to forfeiture” for “the vehicle shall be forfeited” (inserted by the Finance Act, 1976),
and so much of the said subsection (12), as so amended, as follows paragraph (e) thereof is set out in the Table to this subsection.
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such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture and, in the case of an offence involving a motor vehicle—
(i) if it is a second or subsequent offence under this section by the person, or
(ii) if—
(I) a concealed tank or other container, or
(II) any device, contrivance or method of any kind,
is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,
the vehicle shall be liable to forfeiture.
(2) Section 21 (15) of the Finance Act, 1935, is hereby amended by the insertion in the definition of “motor vehicle” (inserted by the Finance Act, 1942) after “road roller” of “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952”, and the said definition, as so amended, is set out in the Table to this subsection.
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the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952.
Amendment of section 23 (forfeiture) of Finance Act, 1946.
71.—Section 23 of the Finance Act, 1946, is hereby amended—
(a) in paragraph (i), by the substitution of “liable to forfeiture” for “forfeited”,
(b) in paragraph (ii), by the substitution of “the sum of £1,000” for “either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners”, and
(c) by the addition of the following subsection:
“(2) Where a duty of excise chargeable on any goods is not paid at the time at which payment thereof becomes due or within such longer period as may be permitted for payment by or under any enactment, the goods shall be liable to forfeiture.”,
and the said paragraphs (i) and (ii), as so amended, are set out in the Table to this section.
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(i) all such goods and articles and all such materials, utensils and vessels respectively shall be liable to forfeiture,
(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 the sum of £1,000.
Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
72.—Section 34 of the Finance Act, 1963, is hereby amended—
(a) in subsection (4)—
(i) in paragraph (c) (i), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976),
(ii) in paragraph (d) (ii), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976),
and
(b) in subsection (5), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976),
and the said paragraphs (c) (i) and (d) (ii) and subsection (5), as so amended, are set out in the Table to this section.
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(c) (i) in case treble the estimated value exceeds £1,000, the offence shall be tried on indictment, and,
(d) (ii) where treble the value so determined exceeds £1,000, the offence shall be tried on indictment,
(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £1,000.
Excise duties on licences for mechanically propelled vehicles.
73.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952.
(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended—
(a) by the substitution in section 1 (2) (b) of “forty pounds or less” for “thirty pounds or less” (inserted by the Finance Act, 1982),
(b) by the substitution in paragraph 1 of Part I of the Schedule thereto of “£5”, “£11”, “£18”, “£26”, “£33”, “£6”, “£28”, “£21” and “£7” for “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6”, respectively,
(c) by the substitution in paragraph 4 of Part I of the Schedule thereto of—
(i) “£15” for “£10” (inserted by the Finance Act, 1980) in subparagraph (a),
(ii) “£15” for “£10” (inserted by the Finance Act, 1980) in subparagraph (b) (inserted by the Finance Act, 1973),
(iii) “£15” for “£10” (inserted by the Finance Act, 1980) in subparagraph (c) (inserted by the Finance Act, 1973), and
(iv) “£75” for “£50” in paragraph (d) (inserted by the Finance Act, 1973),
(d) by the substitution in paragraph 4A (inserted by the Finance Act, 1961) of Part I of the Schedule thereto of “£10”, “£20”, “£30” and “£40” for “£5”, “£10”, “£15” and “£20”, respectively,
(e) by the substitution in Part I of the Schedule thereto (as amended by section 93 of the Finance Act, 1973) of the following paragraph for paragraph 5:
“5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:
(a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen | £22 | |
(b) being vehicles which are not such electrically propelled vehicles as aforesaid— | ||
(i) not exceeding 12 cwt. in weight unladen | £28 | |
(ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen | £34 | |
(iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen | £41 | |
(iv) exceeding 1 ton but not exceeding 2 tons in weight unladen | £41, plus £7 for each quarter-ton, or part thereof, of weight unladen in excess of 1 ton | |
(v) exceeding 2 tons but not exceeding 3 tons in weight unladen | £69, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons | |
(vi) exceeding 3 tons but not exceeding 4 tons in weight unladen | £101, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons | |
(vii) exceeding 4 tons but not exceeding 5 tons in weight unladen | £141, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons | |
(viii) exceeding 5 tons but not exceeding 6 tons in weight unladen | £181, plus £17 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons | |
(ix) exceeding 6 tons in weight unladen | £249, plus £22 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons | |
with an additional duty, in the case of any vehicle used for drawing a trailer, of— | ||
(I) where the vehicle does not exceed 2 tons in weight unladen | £15 | |
(II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen | £20 | |
(III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen | £26 | |
(IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen | £35 | |
(V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen | £46 | |
(VI) where the vehicle exceeds 6 tons in weight unladen | £59”, | |
(f) by—
(i) the substitution in subparagraph (c) of paragraph 6 of Part I of the Schedule thereto of “£16” and “£2” for “£8” and “£1”, respectively, and
(ii) the substitution in subparagraph (cc) (inserted by the Finance Act, 1961) of the said paragraph 6 of “£16” and “£2” for “£8” and “£1”, respectively,
(g) by the insertion of the following subparagraph before subparagraph (d) of the said paragraph 6 of Part I of the Schedule thereto:
“(ccc) any vehicle which is used as a hearse and for no other purpose—
not exceeding 8 horse-power or electrically propelled | £26 | |
exceeding 8 horse-power but not exceeding 9 horse power | £29 | |
exceeding 9 horse-power but not exceeding 10 horse power | £33 | |
exceeding 10 horse-power but not exceeding 11 horse-power | £39 | |
exceeding 11 horse-power | £44”. |
(3) (a) Subject to paragraphs (b) and (c) of this subsection, the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be further amended by the substitution in Part I of the Schedule thereto (as amended by section 71 of the Finance Act, 1982) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £7 for each unit or part of a unit of horse-power | |
exceeding 8 horse-power and not exceeding 12 horse-power | £9 for each unit or part of a unit of horse-power | |
exceeding 12 horse-power and not exceeding 16 horse-power | £11 for each unit or part of a unit of horse-power | |
exceeding 16 horse-power and not exceeding 20 horse-power | £13 for each unit or part of a unit of horse-power | |
exceeding 20 horse-power | £14 for each unit or part of a unit of horse-power | |
electrically propelled | £46”. |
(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—
(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose, or
(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose.
(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
(4) (a) The Act shall be further amended by the insertion in Part I of the Schedule after paragraph 4A (inserted by the Finance Act, 1961) of the following paragraph:
“4B Vehicles (commonly known as ‘off-road dumpers’) exceeding 4 cubic yards in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 30 miles per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, (S.I. No. 190 of 1963) £250.”.
(b) The appropriate repayments shall be made having regard to the foregoing provisions of this subsection and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment.
(c) This subsection shall come into operation on such day as may be fixed therefor by order made by the Minister for the Environment.
(5) (a) Section 94 (2) of the Finance Act, 1973, shall be amended—
(i) by the substitution of “£2” for “£1” in paragraph (a) (inserted by the Finance (No. 2) Act, 1981),
(ii) by the substitution of “£10” for “£5” in subparagraph (aa) (inserted by the Finance (No. 2) Act, 1981),
(iii) by the substitution of “£40” for “£20” in paragraph (c) (inserted by the Finance Act, 1981), and
(iv) by the substitution of “£20” for “£10” in paragraph (d) (inserted by the Finance Act, 1981).
(b) Paragraph (a) of this subsection shall have effect in respect of vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of April, 1983.
Increase of excise duty on driving licences.
74.—The Finance (Excise Duties) (Vehicles) Act, 1952, shall, as on and from the 1st day of April, 1983, be amended by the substitution in section 4(1A) (inserted by the Finance Act, 1961) of the following paragraphs for paragraphs (a) and (b):
“(a) four pounds if the period of the licence is one year, and
(b) four pounds for each year of the period of the licence if that period is two or more years,”.
Increase of excise duties on motor vehicle trade licences.
75.—Section 15(2) of the Finance Act, 1922, shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952, and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15(2) applies taken out on or after the 1st day of January, 1984, as if—
(a) “£200” were substituted for “£100” (inserted by the Finance Act, 1980) in paragraph (a),
(b) “£40” were substituted for “£20” (inserted by the said Finance Act, 1980) in paragraphs (a) and (b), and
(c) “£8” were substituted for “£4” (inserted by the said Finance Act, 1980) in paragraph (b).
Confirmation of Orders.
76.—The Orders mentioned in the Table to this section are hereby confirmed—
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S.I. No. 22 of 1982 | Imposition of Duties (No. 257) (Beer) Order, 1982. |
S.I. No. 37 of 1982 | Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982. |
S.I. No. 9 of 1983 | Imposition of Duties (No. 261) (Excise Duties) Order, 1983. |
S.I. No. 42 of 1983 | Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983. |
S.I. No. 85 of 1983 | Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983. |
PART III
Value-Added Tax
Interpretation (Part III).
77.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1976” means the Finance Act, 1976;
“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;
“the Act of 1981” means the Finance (No. 2) Act, 1981;
“the Act of 1982” means the Finance Act, 1982.
Amendment of section 3 (delivery of goods) of Principal Act.
78.—Section 3 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection:
“(7) (i) Where, in the case of a business carried on, or that has ceased to be carried on, by a taxable person, goods forming part of the assets of the business are, under any power exercisable by another person, including a liquidator and a receiver, disposed of by the other person in or towards the satisfaction of a debt owed by the taxable person, or in the course of the winding-up of a company, they shall be deemed to be supplied by the taxable person in the course or furtherance of his business.
(ii) A disposal of goods under this subsection shall include any disposal which is deemed to be a supply of immovable goods under section 4(2).”.
Amendment of section 8 (accountable persons) of Principal Act.
79.—Section 8 of the Principal Act is hereby amended—
(a) in subsection (3) (inserted by the Act of 1978)—
(i) in paragraph (b) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”,
(ii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “£25,000” for “£30,000”, and
(iii) in paragraph (e) (inserted by the Act of 1981), by the substitution of “£12,000” for “£15,000”,
(b) in subsection (3A) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”, and
(c) in subsection (9), in the definition of “farmer” (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000” in each place where it occurs.
Amendment of section 9 (registration) of Principal Act.
80.—Section 9 of the Principal Act is hereby amended—
(a) in subsection (1), by the insertion after “taxable persons” of “or who are persons who dispose of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business”, and
(b) by the insertion after subsection (2) of the following subsection:
“(2A) Every person who disposes of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business shall, within fourteen days of such disposal, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.”.
Amendment of section 11 (rates of tax) of Principal Act.
81.—(1) Section 11 of the Principal Act is hereby amended—
(a) in subsection (1)—
(i) in paragraph (a) (inserted by the Act of 1978), by the substitution of “23 per cent.” for “18 per cent.” (inserted by the Act of 1982), and
(ii) in paragraph (c) (inserted by the Finance Act, 1980), by the substitution of “35 per cent.” for “30 per cent.” (inserted by the Act of 1982),
and
(b) in subsection (2)—
(i) in paragraph (a) (inserted by the Act of 1978), as respects supplies on or after the 1st day of July, 1983, by the substitution of “8.69 per cent.” for “10 per cent.”,
(ii) in paragraph (b) (inserted by the Act of 1978), by the substitution of “21.74 per cent.” for “16.67 per cent.” (inserted by the Act of 1982),
(iii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “21.74 per cent.” for “16.67 per cent.” (inserted by the Act of 1982),
(iv) in paragraph (d) (inserted by the Act of 1982), by the substitution of “21.74 per cent.” for “16.67 per cent.”, and
(v) in paragraph (e) (inserted by the Act of 1982), by the substitution of “21.74 per cent.” for “16.67 per cent.”.
(2) Section 11 of the Principal Act is hereby further amended—
(a) in subsection (1)—
(i) by the insertion of the following paragraph after paragraph (a):
“(aa) 5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule,”,
and
(ii) in paragraph (c), by the substitution of “any of the rates specified in paragraphs (a), (aa) and (b)” for “either of the rates specified in paragraphs (a) and (b)”,
(b) in subsection (2), by the deletion of paragraphs (b), (c), (d) and (e),
(c) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after “subsection (1) (a)” of “, subsection (1) (aa)”, and
(d) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973) of “Second, Third or Sixth Schedule” for “Second or Third Schedules”.
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
82.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) as respects supplies on or after the 1st day of March, 1983, by the substitution in subsection (1) of “2.3 per cent.” for “1.8 per cent.” (inserted by the Act of 1982), and
(b) as respects supplies on or after the 1st day of July, 1983, by the substitution in the said subsection (1) of “2 per cent.” for “2.3 per cent.” (inserted by paragraph (a)).
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
83.—Section 15 of the Principal Act is hereby amended—
(a) in subsection (1), by the insertion after paragraph (a) of the following paragraph:
“(aa) on goods of a kind specified in the Sixth Schedule at the percentage specified in section 11 (1) (aa) of the value of the goods, and”,
and
(b) in subsection (4), as respects importations on or after the 1st day of July, 1983, by the substitution of “8.69 per cent.” for “10 per cent.”.
Amendment of section 19 (tax due and payable) of Principal Act.
84.—Section 19 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):
“(3) (a) Subject to paragraph (b), a taxable person shall, within 9 days immediately after the tenth day of the month immediately following a taxable period, furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable period, not being tax already paid by him in relation to goods imported by him, and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period.
(b) A person who disposes of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business—
(i) shall within 9 days immediately after the tenth day of the month immediately following a taxable period furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of the amount of tax which became due by such taxable person in relation to the disposal, and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax payable in respect of the taxable period in question,
(ii) shall send to the person whose goods were disposed of a statement containing such particulars as may be specified in regulations, and
(iii) shall treat the said amount of tax as a necessary disbursement out of the proceeds of the disposal.
(c) The owner of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business shall exclude from any return, which he is or, but for this subparagraph, would be, required to furnish under this Act, the tax payable in accordance with paragraph (b).”.
Amendment of section 25 (appeals) of Principal Act.
85.—Section 25 (2) of the Principal Act is hereby amended—
(a) by the substitution of the following paragraphs for paragraph (f):
“(f) the determination of an appeal through the failure of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;
(ff) the refusal of an application for the adjournment of any proceedings in relation to an appeal, and the dismissing of an appeal, by the Appeal Commissioners;”,
and
(b) by the substitution of “shall, subject to the modifications set out hereunder and to other necessary modifications, apply to a claim under section 22 or an appeal under section 11 (1B) or 23 or this section as if the claim or appeal were an appeal against an assessment to income tax:
(i) a reference to a year of assessment shall include a reference to the taxable periods concerned,
(ii) a reference to a return of income shall include a reference to a return required to be made under section 19,
(iii) a reference to interest shall include a reference to interest payable under section 21”
for the words from paragraph (k) to the end of the section.
Amendment of Second Schedule to Principal Act.
86.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (xx):
“(xx) (a) electricity,
(b) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed.”.
Amendment of Third Schedule to Principal Act.
87.—The Third Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) in Part I—
(i) in paragraph (ix), by the deletion of “, atlases”,
(ii) by the deletion of paragraph (xii), and
(iii) by the insertion in paragraphs (xxiii) and (xxiv) after “Schedule” of “or paragraph (i) of the Sixth Schedule”, and
(b) in Part II, by the substitution of the following paragraph for paragraph (i):
“(i) Services other than—
(a) the hiring or letting of goods,
(b) services of a kind specified in the Sixth Schedule;”.
Insertion of Sixth Schedule in Principal Act.
88.—The Principal Act is hereby amended by the insertion after the Fifth Schedule of the following Schedule:
“SIXTH SCHEDULE
Goods and Services Chargeable at the Rate Specified in Section 11 (1) (aa)
(i) (a) Coal, peat and other solid substances, held out for sale solely as fuel,
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
(c) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No. 122 of 1961)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;
(ii) immovable goods;
(iii) services consisting of the development of immovable goods, and the maintenance and repair of immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement;
(iv) services, supplied on or after the 1st day of July, 1983, consisting of the repair or maintenance of mechanically propelled land vehicles including self-propelled mobile machinery (other than vehicles and machinery designed, constructed or intended for use on rails) and goods specified in paragraph (v), insofar as it applies to farmers, and paragraph (xx), of Part I of the Third Schedule, including the provision and installation in the course of supplying such services of goods of a kind normally included as parts of such vehicles when supplied new, but excluding—
(a) the provision in the course of a repair or maintenance service of accessories, attachments, goods specified in paragraph (xxv) of the said Part I and batteries,
(b) the repair and maintenance, whether performed separately or in the course of the repair or maintenance of other goods, of articles which are accessories or attachments or goods specified in the said paragraph (xxv), other than such articles that are of a kind specified in the said paragraph (v), insofar as it applies to farmers, and the said paragraph (xx), and
(c) washing, cleaning and polishing;
(v) agricultural services consisting of—
(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,
(b) disinfecting and ensilage of agricultural products,
(c) destruction of weeds and pests and dusting and spraying of crops and land,
(d) lopping, tree felling and similar forestry services, and
(e) land drainage and reclamation;
(vi) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity;
(vii) farm accountancy or farm management services.”.
Relief for hotels etc.
89.—(1) (a) In this section “qualifying service” means a service consisting of the supply, for the benefit of persons not resident in the State, under an agreement made before the 1st day of January, 1983, of sleeping accommodation, with or without board, or of motor cars upon hire, boats upon hire or entertainment, at charges fixed at the time of the making of the agreement, to persons carrying on the business of travel agent, tour operator or the hiring out of motor cars or boats.
(b) In respect of the taxable periods commencing on the 1st day of March, 1983, the 1st day of May, 1983, the 1st day of July, 1983, the 1st day of September, 1983 and the 1st day of November, 1983, notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), tax shall, in relation to the supply of a qualifying service, be, and be deemed to have been, chargeable at the rate of 18 per cent.
(2) Notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), the rate of tax chargeable in relation to the letting of immovable goods specified in paragraph (iv) (b) of the First Schedule to the Principal Act shall be 18 per cent.
PART IV
Stamp Duties
Levy on banks.
90.—(1) In this section, except where the context otherwise requires—
“assessable amount” means the amount arrived at by dividing the specified amount by three and deducting £5,000,000 from the quotient;
“bank” means a person who, on the 1st day of April, 1983, was the holder of a licence granted under section 9 of the Central Bank Act, 1971;
“returns”, in relation to a bank, means the monthly bank returns furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 30th day of September, 1982, the 20th day of October, 1982, and the 17th day of November, 1982;
“specified amount” means—
(a) in the case of an associated bank, the amount obtained by deducting the aggregate of the sums shown in the returns of that bank in respect of Item 7 in Appendix II of the returns as an adjustment of current accounts for cheques in transit from the aggregate of the sums shown in the returns in respect of current accounts and deposit accounts by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns;
(b) in the case of any other bank, the amount obtained by deducting the aggregate of the sums shown in the analysis of selected liabilities in the returns of that bank as due to banks (including banks that are not banks within the meaning of subsection (1)) in respect of current accounts, deposit accounts, other accounts and secured loans from the aggregate of the sums shown in the returns in respect of current accounts, deposit accounts, other accounts and secured loans by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns.
(2) A bank shall, not later than the 14th day of September, 1983, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) by reference to which that specified amount was calculated.
(3) There shall be charged on every statement delivered pursuant to subsection (2) a stamp duty of an amount equal to the sum of the following:
(a) 0.2 per cent. of that part of the assessable amount shown therein that does not exceed £100,000,000 and
(b) 0.375 per cent. of that part of the assessable amount shown therein that exceeds £100,000,000:
Provided that in any case where the assessable amount shown in the statement does not exceed £100,000,000 stamp duty of an amount equal to 0.2 per cent. of the assessable amount shown therein shall be charged.
(4) The duty charged by subsection (3) upon a statement delivered by a bank pursuant to subsection (2) shall be paid by the bank upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
(6) In the case of failure by a bank to deliver any statement required by subsection (2) within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 14th day of September, 1983, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
(7) The delivery of any statement required by subsection (2) may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(8) The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Revenue Commissioners payable by the bank.
Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981.
91.—Section 17 (2) of the Finance (No. 2) Act, 1981, is hereby amended by the insertion after paragraph (c) of the following paragraph:
“(d) (i) A promoter may, within three months of the 1st day of April in any year (being the year 1983 or a subsequent year), with the consent of the Revenue Commissioners, deliver to them a statement in writing showing the number of charge cards, company charge cards and supplementary cards issued or renewed by the promoter and expressed to be valid for a period that includes the 1st day of April in that year.
(ii) There shall be charged on every statement delivered in accordance with the provisions of subparagraph (i) of this paragraph, and paid on the delivery of the statement, a stamp duty at the rate of £5 in respect of each charge card, company charge card and supple- mentary card included in the number of cards shown in the statement.
(iii) Notwithstanding paragraph (b) of this subsection, where a promoter delivers a statement in accordance with the provisions of this paragraph, the said paragraph (b) shall not apply in relation to the promoter in respect of the quarters occurring in the year in which the statement is delivered.”.
Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910.
92.—(1) Section 74 of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of the following subsection for subsection (5):
“(5) Any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall, for the purposes of this section, be deemed to be a conveyance or transfer operating as a voluntary disposition inter vivos, and the consideration for any conveyance or transfer shall not for this purpose be deemed to be valuable consideration where marriage is the consideration, or part of the consideration, or where the Commissioners are of opinion that by reason of the inadequacy of the sum paid as consideration or other circumstances the conveyance or transfer confers a substantial benefit on the person to whom the property is conveyed or transferred.”.
(2) This section shall have effect with respect to any instrument executed on or after the date of the passing of this Act.
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.
93.—(1) Section 92 of the Finance Act, 1982 is hereby amended—
(a) by the insertion in the definition of “assessable amount”, after “premiums”, of “(including, in the case of an insurer who is a leading insurer (within the meaning of the European Communities (Co-insurance) Regulations, 1983 (S.I. No. 65 of 1983)), the amount received by way of overall premiums (within the meaning aforesaid))”, and
(b) by the insertion in the definition of “excluded amount”, after “namely,” in paragraph (b), of “4,”.
(2) This section shall have effect in relation to amounts received on or after the date of the passing of this Act.
PART V
Revenue Offences
Revenue offences.
94.—(1) In this Part—
“the Acts” means—
(a) the Customs Acts,
(b) the statutes relating to the duties of excise and to the management of those duties,
(c) the Tax Acts,
(d) the Capital Gains Tax Acts,
(e) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(f) the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,
(g) the statutes relating to stamp duty and to the management of that duty, and
(h) Part VI,
and any instruments made thereunder and any instruments made under any other enactment and relating to tax;
“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
(2) A person shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence under this section if, after the date of the passing of this Act, he—
(a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax,
(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return, statement or accounts in connection with any tax,
(c) claims or obtains relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which, to his knowledge, he is not entitled,
(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax,
(e) knowingly or wilfully fails to comply with any provision of the Acts requiring—
(i) the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax,
(ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax,
(iii) the keeping or retention of books, records, accounts or other documents for the purposes of any tax, or
(iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax,
(f) fails to remit any income tax payable pursuant to Chapter IV of Part V of the Income Tax Act, 1967, and the regulations thereunder, or section 7 of the Finance Act, 1968, and the said regulations, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, by the Acts, or
(g) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax.
(3) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or
(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.
(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in lieu of the penalties specified in subsection (3) of the said section 13, there were specified therein the penalties provided for by subsection (3) (a) of this section, and the reference in subsection (2) (a) of the said section 13 to the penalties provided for in the said subsection (3) shall be construed and have effect accordingly.
(5) Where an offence under this section is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.
(6) In any proceedings under this section, a return or statement delivered to an inspector or other officer of the Revenue Commissioners under any provision of the Acts and purporting to be signed by any person shall be deemed, until the contrary is proved, to have been so delivered, and to have been signed, by that person.
(7) Notwithstanding the provisions of any other enactment, proceedings in respect of an offence under this section may be instituted within 10 years from the date of the commission of the offence or incurring of the penalty (as the case may be).
(8) Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under this section.
(9) The provisions of sections 128 (4), 500 (4), 501 (3), 502 (3), 506 and 507 of the Income Tax Act, 1967, and sections 26 (6) and 27 (7) of the Value-Added Tax Act, 1972, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those provisions, including, in the case of such of those provisions as were applied by the Capital Gains Tax Act, 1975, the Corporation Tax Act, 1976, or Part VI, the purposes of those provisions as so applied.
PART VI
Residential Property Tax
Interpretation (Part VI).
95.—(1) In this Part, save where the context otherwise requires—
“aggregate relevant income” has the meaning assigned to it by section 101(1);
“assessable person” means a person chargeable to tax save that a person shall be an assessable person notwithstanding that he is entitled under section 101 to exemption from tax in respect of the net market value of his relevant residential property on any valuation date;
“child” has the meaning assigned to it by section 141 (1B) of the Income Tax Act, 1967;
“Collector” means the Collector-General appointed under section 162 of the Income Tax Act, 1967;
“the Commissioners” means the Revenue Commissioners;
“income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts but without regard to—
(a) any of the provisions of those Acts (apart from sections 340, 353 and 354 of the Income Tax Act, 1967, section 37 of the Finance Act, 1968, section 19 of the Finance Act, 1973, and section 9 of the Finance Act, 1982) which provide that any income is exempt from income tax or that any income is to be disregarded for the purposes of those Acts or which otherwise provide that any amount of income or any part thereof is not subject to Irish income tax,
(b) sections 89, 236, 251, 254 and 496 of the Income Tax Act, 1967,
(c) Chapter I of Part IX of the Income Tax Act, 1967,
(d) Chapter I of Part XIX of the Income Tax Act, 1967,
(e) section 11 of the Finance Act, 1967,
(f) section 26 of the Finance Act, 1971,
(g) Chapter II of Part I of the Finance Act, 1972,
(h) section 14 of the Finance Act, 1977,
(i) section 25 of the Finance Act, 1978, and
(j) sections 23 and 24 of the Finance Act, 1981;
“income exemption limit” means the amount ascertained in accordance with section 101;
“the Income Tax Acts” has the same meaning as in section 3 of the Income Tax Act, 1967;
“lease”, “lessee” and “rent” have respectively the meanings assigned to them by section 80 of the Income Tax Act, 1967;
“market value”, in relation to any property, means the market value thereof ascertained in accordance with section 98;
“market value exemption limit” has the meaning assigned to it by section 100;
“net market value”, in relation to the relevant residential property of a person on a valuation date, means the excess, if any, of the aggregate amount of the market values of all residential properties which in relation to the person are on that date relevant residential properties over the amount of the market value exemption limit applying on that valuation date in the case of the person;
“occupied”, in relation to a residential property, means having the use thereof, whether actually used or not, and cognate words shall be construed accordingly;
“personal representatives” has the meaning assigned to it by section 450 (2) of the Income Tax Act, 1967;
“relevant person”, in relation to an assessable person, means, as respects any valuation date, any person (other than a person who is an employee of the assessable person and whose employment is wholly or mainly connected with the relevant residential property) who in the year ended on that date normally resided at any relevant residential property of the assessable person and who, or whose spouse,—
(a) made no payment of rent or other like payment in respect of such residence, or
(b) made a payment of rent or other like payment in respect of that residence of such amount that, if it had been paid by a person to whom subsection (2) (b) (iv) applies in respect of the relevant residential property under a lease, agreement or licence referred to in subsection (2) (b) (iv), that last-mentioned person would, by virtue of subsection (2) (b) (iv), be the owner in relation to the relevant residential property;
“relevant residential property”, in relation to any person, means any residential property in relation to which he is the owner and which is occupied by him as a dwelling or dwellings;
“residential property” means—
(a) a building or part of a building used or suitable for use as a dwelling, and
(b) land (other than a garden such as is specified in section 39 (1) of the Finance Act, 1978) which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature,
but does not include an approved building within the meaning of section 19 of the Finance Act, 1982;
“tax” means residential property tax chargeable by virtue of this Part;
“the Tax Acts” has the same meaning as in section 155 of the Corporation Tax Act, 1976;
“valuation date”, in relation to any year, means the 5th day of April in that year.
(2) For the purposes of this Part—
(a) notwithstanding that he does not have the use of a residential property as a dwelling on a valuation date, a person shall be treated as having the use of the property as a dwelling on that valuation date if for the greater part of the year ending on that date and the greater part of the year commencing on the day next after that date he has the use of the property as a dwelling;
(b) Subject to paragraph (c) a person is the owner in relation to a residential property if that person beneficially, whether solely, jointly or in common—
(i) holds a freehold estate in the property,
(ii) holds the property under a lease, agreement or licence, the duration of which exceeds 50 years,
(iii) is the owner under a mortgage of the equity of redemption in a freehold estate in the property or of the equity of redemption in an interest in the property under a lease, agreement or licence of the kind mentioned in subparagraph (ii),
(iv) holds the property under a lease, agreement or licence (other than a lease, agreement or licence of the kind referred to in subparagraph (ii)), under or in respect of which no rent or other like payment is made, or—
(I) a rent or other like payment is made of a total amount for the period for which it is agreed upon which, having regard to the values and other circumstances prevailing at the time the amount of the rent or other payment was agreed upon, is less than the total amount of the rent or other payment in respect of such lease, agreement or licence (hereafter referred to as “the arm's length rent”) for that period which might be expected to have been agreed upon at that time having regard to those values and other circumstances if the negotiations for such lease, agreement or licence had been conducted in the open market at arm's length and there was no other consideration which the person entitled to the said rent or other payment was entitled to in respect of the lease, agreement or licence, and
(II) the difference between the total amount aforesaid of the rent or other payment aforesaid and the total amount aforesaid of the arm's length rent aforesaid exceeds 20 per cent. of the latter amount,
or
(v) holds the property at the will or sufferance of any other person, or under any trust, and in respect thereof—
(I) pays no rent, or
(II) pays a rent of such amount that, if it were paid under a lease of a kind mentioned in subparagraph (iv) granted at the time the person commenced to hold the property at the will or sufferance of that other person, or under the trust, the first-mentioned person would, under subparagraph (iv), be the owner in relation to the property;
(c) a person shall not, by reason of subparagraph (iv) or (v) of paragraph (b), be the owner in relation to a residential property if—
(i) he is chargeable to tax under section 117 of the Income Tax Act, 1967, in respect of the provision of the property, or would be so chargeable but for subsection (2) or (3) of the said section 117,
(ii) he is chargeable to tax under section 96 of the Corporation Tax Act, 1976, in respect of the provision of the property,
(iii) the property is comprised in the relevant residential property of the person granting the lease or licence or making the agreement mentioned in the said subparagraph (iv) or is comprised in the relevant residential property of the person at whose will or sufferance the property is held as mentioned in the said subparagraph (v), or
(iv) he holds the property as a caretaker under an agreement made at arm's length;
(d) in ascertaining the duration of a lease, agreement or licence, the provisions of section 80 (2) of the Income Tax Act, 1967, shall, with any necessary modifications, apply in like manner as they apply for the purposes of Chapter VI of Part IV of that Act;
(e) in ascertaining whether or not any rent or other like payment under or in respect of a lease, agreement or licence is less than the arm's length rent in respect of the property concerned, no regard shall be had to any provision in the lease, agreement or licence concerned or in any agreement relating to such lease, agreement or licence that, in the opinion of the Commissioners, was included for the purpose of concealing or diminishing the amount of the arm's length rent.
Charge of residential property tax.
96.—Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.
Taxable residential property of a person.
97.—(1) Subject to the provisions of this Part, the relevant residential property of a person who is domiciled in the State on the valuation date shall comprise all the property, wheresoever situate, which is relevant residential property of the person on that date.
(2) Subject to the provisions of this Part, the relevant residential property of a person who is not domiciled in the State on the valuation date shall comprise only the property situate in the State which is relevant residential property of the person on that date.
Market value of property.
98.—(1) In this Part, subject to the other provisions thereof and to any regulations thereunder, the market value of any property shall be estimated to be the price which the unencumbered fee simple of such property would fetch if sold for residential use in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property.
(2) In estimating the market value of the unencumbered fee simple of any property in accordance with subsection (1) the person in whose relevant residential property the property is comprised shall fix the price of the property according to the price on the relevant valuation date and shall not make any reduction in the estimate on account of the estimate being made on the assumption that the person or any other person may be chargeable to tax.
(3) If the Commissioners are not satisfied with the market value of any property estimated by any person, or if they consider it necessary to do so, they may, subject to the same conditions and requirements as apply in the case of that person, estimate the market value of that property and, where the market value as so estimated by the Commissioners exceeds the market value estimated by the person, any charge to tax shall be made by reference to the market value estimated by the Commissioners and not by reference to the market value estimated by the person.
(4) The market value of any property for the purposes of subsection (3) or section 104 (2) shall be ascertained by the Commissioners in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose to inspect any property and report to them the value thereof for the purposes of this Part and the person having the custody or possession of that property shall permit the person so authorised to inspect it at such reasonable times as the Commissioners consider necessary.
(5) Where the Commissioners require a valuation to be made by a person named by them, the costs of such valuation shall be defrayed by them.
Apportionment of market values.
99.—Where as respects any valuation date a residential property is comprised in the relevant residential property of two or more persons, the amount to be taken into account in respect of the market value of that property for the purposes of determining the net market values on that date of the relevant residential property of each of those persons shall be the amount which bears to the market value of the residential property on that date the same proportion as one bears to the number of those persons.
Market value exemption limit.
100.—(1) In this section—
“general exemption limit” means the general market value exemption limit applying on a valuation date, that is to say, the amount obtained by multiplying £65,000 by the new house price index number relevant to that valuation date and dividing the product by the new house price index number relevant to the valuation date falling on the 5th day of April, 1983;
“market value exemption limit”, in relation to an assessable person as respects a valuation date, means the amount of the aggregate of the unit exemption limits attributed to the units of residential property comprised in the relevant residential property of the assessable person on that valuation date;
“the new house price index number” means the Trends in Private New House Prices Index Number compiled by the Department of the Environment and the new house price index number relevant to any valuation date means the new house price index number for the three months ended on the 31st day of March next before that valuation date expressed on the basis that the new house price index number for the three months ended on the 31st day of March, 1973, is 100.
“unit exemption limit”, in relation to a valuation date, means the proportion of the general exemption limit in relation to that valuation date which is attributed to a unit of residential property, and shall be the amount determined by the formula—
A × G |
___ |
B |
where—
A is the market value (ascertained without regard to section 99) on the valuation date of the unit of residential property,
B is the aggregate of the market values (ascertained without regard to section 99) on the valuation date of all the units comprised in the relevant residential property of the assessable person,
G is the general exemption limit:
Provided that, in relation to a valuation date, where a unit of residential property is comprised in the relevant residential property of two or more persons, the unit exemption limit in relation to that unit of residential property in the case of the assessable person shall be reduced to the amount which bears to the unit exemption limit calculated without regard to this proviso the same proportion as one bears to the number of those persons.
(2) The amount of the market value exemption limit applying on a valuation date in the case of any person shall not exceed the general exemption limit applying on that date.
Income exemption limit.
101.—(1) Where an assessable person makes a claim in that behalf and proves that the aggregate of his income for the year ending on a valuation date and the income for that year of every person who, as respects that valuation date, is a relevant person in relation to the assessable person (hereafter in this Part referred to as “aggregate relevant income”) did not exceed the income exemption limit applying on that valuation date, he shall be entitled to exemption from tax in respect of the net market value on that valuation date of his relevant residential property.
(2) The income exemption limit applying on a valuation date is the amount obtained by multiplying £20,000 by the consumer price index number relevant to that valuation date and dividing the product by the consumer price index number relevant to the valuation date falling on the 5th day of April, 1983.
(3) In this section “the consumer price index number” means the All Items Consumer Price Index Number compiled by the Central Statistics Office and the consumer price index number relevant to any valuation date means the consumer price index number at the mid-February next before that valuation date expressed on the basis that the consumer price index at mid-November, 1982, is 100.
Marginal reliefs.
102.—(1) Where an assessable person makes a claim in that behalf and proves that his aggregate relevant income as respects any valuation date does not exceed an amount equal to the aggregate of the income exemption limit applying on that valuation date and £5,000, he shall be entitled to have the tax, if any, payable by him in respect of the net market value of his relevant residential property on that valuation date reduced to an amount equal to the amount determined by the formula—
A — E T × ______ 5,000 |
where—
A is the amount of the aggregate relevant income,
E is the income exemption limit, and
T is the tax which, apart from this subsection and subsection (2), would be payable.
(2) Where, for the year of assessment ending on a valuation date, an assessable person was entitled to relief under section 141 of the Income Tax Act, 1967, in respect of any child or children resident with him, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula—
C T × __ 10 |
where—
C is 1 or, if the number of such children is greater than 1, that number (up to a maximum of 10), and
T is the tax which, apart from this subsection, would be payable.
(3) Any claim under subsection (1) shall be made in writing to the Commissioners not later than two years after the relevant valuation date.
Delivery of returns.
103.—(1) An assessable person shall on or before the 1st day of October immediately following each valuation date, deliver to the Commissioners on a form provided by them a return of all property comprised in the relevant residential property of the assessable person on that valuation date stating the market value thereof on that valuation date and shall, if required by notice in writing by the Commissioners, deliver to them within such time, not being less than 30 days, as may be specified in the notice, a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property or to any property which the Commissioners have reason to believe forms part of the relevant residential property of such assessable person.
(2) A person shall, if he is required by notice in writing by the Commissioners to do so, deliver to the Commissioners, within such time, not being less than 30 days, as may be specified in the notice, on a form provided by them a return of all property comprised in the relevant residential property of that person on the valuation date specified in the notice stating the market value thereof on that valuation date and shall, if he is so required by the Commissioners, deliver to them a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property.
(3) A return under this section shall be signed by the person by whom it is to be delivered and shall include a declaration by that person that it is, to the best of his knowledge, information and belief, correct and complete.
(4) The Commissioners may require the declaration mentioned in subsection (3) to be made on oath.
Assessment and payment of tax.
104.—(1) Tax in respect of any relevant residential property required to be included in a return under section 103 shall be due on the 1st day of October immediately following the valuation date to which the return relates and tax so due shall be payable by the assessable person without the making of an assessment; but tax which has become due as aforesaid may be assessed on the assessable person (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.
(2) In any case in which—
(a) a return under section 103 (1) is not delivered by an assessable person to the Commissioners on or before the 1st day of October immediately following the relevant valuation date, or
(b) a return under section 103 (2) is not delivered by a person within the time specified, or
(c) the Commissioners are dissatisfied with any return made under section 103 (1) or section 103 (2),
the Commissioners may make an assessment of tax payable upon the net market value of the relevant residential property, or any part thereof, of the person on the relevant valuation date of such amount or such further amount, as, to the best of their knowledge, information and belief, ought to be charged, levied and paid and for this purpose the Commissioners may make such estimate of the market value of any property on that valuation date as they consider necessary:
Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.
(3) An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review whether in respect of the relevant residential property already assessed to tax or in respect of any additional relevant residential property, the Commissioners may, to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the relevant residential property of the assessable person concerned or any part thereof.
(4) The making of an amended assessment shall not prejudice the right of the Commissioners to make further amended assessments of the amount of tax payable or to require delivery from the assessable person concerned of further returns, and the provisions of this section shall apply to such returns.
(5) Any tax or additional tax due under an assessment of tax or an amended assessment of tax made by virtue of this section shall be due and payable on the day next after the day on which the assessment of tax or the amended assessment of tax is made but, for the purposes of section 105, that tax or additional tax shall be treated as having been payable at the time when it would have been payable if it had been payable by virtue of a correct return under section 103 (1).
(6) Notwithstanding anything contained in any enactment, but subject to the provisions of this section, an assessment of tax or an amended assessment of tax may be made at any time.
(7) Any amount of tax due or assessed under this section shall be due and payable to the Commissioners.
(8) Section 187 of the Income Tax Act, 1967, shall, with any necessary modifications, apply to an assessment of tax or an amended assessment of tax as it applies in relation to assessments to income tax.
(9) Section 73 of the Finance Act, 1974, shall, subject to any necessary modifications, apply in relation to tax as it applies in relation to income tax chargeable under Schedule D.
Interest on tax.
105.—(1) Simple interest at the rate of 1.25 per cent. per month or part of a month, without any deduction of income tax, shall be payable on tax from the date upon which it becomes due and payable until the date of payment and shall be chargeable and recoverable in the same manner as if it were part of the tax:
Provided that interest shall not be payable unless the total amount thereof exceeds £5.
(2) A payment on account of tax shall be applied—
(a) if there is interest due on tax at the date of the payment, to the discharge, so far as may be, of the interest so due, and
(b) if there is any balance of that payment remaining, to the discharge of so much tax as is equal to that balance.
(3) Subject to subsections (1) and (2), payments on account of tax due on any date may be made at any time after that date, whereupon interest on so much of the payment on account as is referable to tax shall cease to run.
(4) Interest payable under this section shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.
(5) Where the Commissioners are dissatisfied with a return under section 103 and an amount or an additional amount of tax is found to be payable by virtue of an assessment of tax made under section 104, no interest shall be payable on that amount of tax or additional amount of tax if—
(a) the return was made in time, and
(b) (i) in the case of an amount of tax where no tax was payable on the basis of the net market value of the relevant residential property included in the return, that amount of tax does not exceed £100, or
(ii) in the case of an additional amount of tax—
(A) the tax payable on the basis of the net market value of the relevant residential property included in the return was paid on or before the due date, and
(B) the additional amount of tax does not exceed 10 per cent. of the aggregate of the additional amount of tax and the tax referred to in clause (A) of this subparagraph, and
(c) the amount of tax or additional amount of tax is paid not later than one month from—
(i) the date of the assessment of tax in which it is contained if there is no appeal under section 108 or 109 against the assessment, or
(ii) the date of the determination of an appeal under either of the said sections or, if there is more than one appeal to be determined, the date of the later determination.
Payment to Collector.
106.—All sums due under the provisions of this Part shall be paid to the Collector.
Overpayment of tax.
107.—(1) Where it is proved to the satisfaction of the Commissioners that the amount of tax or interest paid in respect of the relevant residential property of an assessable person on a valuation date exceeds the amount which that person was liable to pay, the excess shall be repaid by the Commissioners to the person who paid the excess, his nominee or personal representative or, at the option of the Commissioners, the excess, or such part of it as is required for that purpose, may be retained by the Commissioners and set off against any liability of the assessable person in respect of tax or interest due and payable by the person who paid the excess at the time the repayment falls to be made, in respect of the relevant residential property of the assessable person on any other valuation date.
(2) Where, under this section, any amount falls to be repaid or retained, there shall be added to such amount simple interest at the rate of 1.25 per cent. of the amount to be repaid or retained for each month or part of a month from the date of the payment of the excess giving rise to the repayment to the date of the repayment or retention as the case may be. Income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.
Appeals regarding value of residential property.
108.—If a person is aggrieved by the decision of the Commissioners as to the market value of any residential property, he may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910, and the provisions as to appeals under that section of that Act shall apply accordingly with any necessary modifications.
Appeals in other cases.
109.—(1) In this section—
“Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967;
“appellant” means a person who appeals to the Appeal Commissioners under this section.
(2) Subject to the provisions of this Part, an assessable person who has been assessed to tax in respect of any relevant residential property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.
(3) An appeal shall not lie under this section in relation to the market value of residential property.
(4) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his intention to appeal against the assessment.
(5) An appeal under this section against an assessment shall not be proceeded with or entertained by the Appeal Commissioners unless an amount equal to 75 per cent. of the amount of the assessment is paid to the Collector by or on behalf of the appellant:
Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is entitled to exemption from tax by virtue of section 101 or on the ground that he is not an assessable person.
(6) (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—
(i) the appointment of times and places for the hearing of appeals;
(ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;
(iii) the determination of an appeal by agreement between the appellant and the Commissioners;
(iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;
(v) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner;
(vi) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed;
(vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
(ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;
(x) the procedures for appeal,
shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.
(b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.
(c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant resides:
Provided that—
(i) in any case where the appellant is not resident in the State, or
(ii) in any case where there is a doubt or a dispute as to the circuit,
the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.
(7) (a) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post.
(b) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.
(8) Prima facie evidence of any notice given under this section by the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.
Recovery of tax.
110.—(1) All the provisions of the Income Tax Acts relating to the collection and recovery of income tax shall, subject to any necessary modifications, apply in relation to tax as they apply in relation to income tax chargeable under Schedule D.
(2) Without prejudice to subsection (1), every sum due to the Commissioners in respect of tax or interest thereon shall be deemed to be a debt due by an assessable person or his personal representative to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General, the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.
Evidence in proceedings for recovery.
111.—The provisions of section 39 of the Finance Act, 1926, shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.
Penalties.
112.—(1) (a) A person who contravenes section 103(1) or fails to comply with a notice under section 103(2) shall be liable to a penalty of £1,000.
(b) Where the contravention or failure referred to in paragraph (a) continues after judgment has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.
(2) Where, under or for the purposes of any of the provisions of this Part, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and any person prevents such inspection or obstructs the person so authorised in the performance of his functions in relation to the inspection, that person shall be liable to a penalty of £1,000.
(3) Where an assessable person fraudulently or negligently—
(a) delivers any incorrect return or additional return,
(b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the relevant residential property of the assessable person,
(c) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any claim for any allowance, deduction, exemption or relief, or
(d) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any other matter,
whereby the amount of tax payable in respect of the relevant residential property of the assessable person is less than it would have been if that return, statement, declaration, evidence or valuation had been correct, he shall be liable to a penalty of—
(i) £2,000, and
(ii) the amount, or in the case of fraud, twice the amount, of the difference specified in subsection (5).
(4) Where any such return, statement, declaration, evidence or valuation as is mentioned in subsection (3) was delivered, made or furnished neither fraudulently nor negligently by a person and it comes to his notice that it was incorrect, then, unless the error is remedied without unreasonable delay, such matter shall be treated, for the purposes of this section, as having been negligently done by him.
(5) The difference referred to in subsection (3) is the difference between—
(a) the amount of tax payable in respect of the relevant residential property of the assessable person for the valuation date to which the return, additional return, statement, declaration, evidence or valuation relates, and
(b) the amount which would have been the amount so payable if the return, additional return, statement, declaration, evidence or valuation as made or submitted by him had been correct.
(6) For the purposes of subsection (3), where anything referred to in that subsection is delivered, made or furnished on behalf of a person, it shall be deemed to have been delivered, made or furnished by that person unless he proves that it was done without his knowledge and consent.
(7) Any person who assists in or induces the delivery, making or furnishing for any purposes of tax of any return, additional return, statement, declaration, evidence or valuation which he knows to be incorrect shall be liable to a penalty of £1,000.
(8) The provisions of this section shall not affect any criminal proceedings.
(9) Subject to the provisions of this section, sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967, shall, with any necessary modifications, apply to a penalty under this section as if the penalty were a penalty under the Income Tax Acts.
Relief from double taxation.
113.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of tax payable under the laws of the State and any tax of a similar character imposed under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.
(2) Any arrangements to which the force of law is given under this section may include provision for relief from tax charged before the making of the arrangements and provisions as to property which is not itself subject to double tax, and the provisions of this section shall have effect accordingly.
(3) For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government thereof.
(4) Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.
(5) (a) Any order made under this section may be revoked by a subsequent order and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient.
(b) Where an order is proposed to be made under this section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.
(6) (a) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.
(b) This subsection shall have effect in respect of residential property tax due and payable for a valuation date but it shall not have effect in relation to a foreign tax in respect of which there is, for the time being, an order in force under this section providing for double taxation relief.
Extension of certain Acts.
114.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “and residential property tax” before “but no other tax or duty”.
(2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “residential property tax,” before “stamp duties”.
Regulations.
115.—(1) The Commissioners may make such regulations as seem to them to be necessary for the purpose of giving effect to this Part and of enabling them to discharge their functions thereunder.
(2) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Authorisation of officers.
116.—The Commissioners may authorise any of their officers to perform any act and discharge any function authorised by this Part to be performed or discharged by the Commissioners.
PART VII
Miscellaneous
Capital Services Redemption Account.
117.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1982 amending section” means section 103 of the Finance Act, 1982;
“the thirty-third additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1983, subsection (4) of the 1982 amending section shall have effect with the substitution of “£34,052,920” for “£35,938,852”.
(3) Subsection (6) of the 1982 amending section shall have effect with the substitution of “£21,495,968” for “£23,134,615”.
(4) A sum of £30,566,856 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1983.
(5) The thirty-third additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the thirty-third additional annuity, not exceeding £19,676,545 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-third additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of section 54 of Finance Act, 1970.
118.—Section 54 of the Finance Act, 1970, is hereby amended by the insertion after subsection (6) (inserted by the Finance Act, 1978) of the following subsection:
“(7) The Minister for Finance may engage in such transactions of a normal banking nature, and may, for the purposes of those transactions, issue such funds from the Exchequer, as he considers appropriate for the purposes of subsection (1) of this section and for the purposes of the better management of the indebtedness incurred by the Minister for Finance under the said subsection (1), and the expenses and other costs incurred by the Minister for Finance in connection with or arising out of such transactions shall be charged on the Central Fund or the growing produce thereof.”.
Payments from Central Fund to Post Office Savings Bank Fund.
119.—(1) Where it appears to the Minister for Finance that the amount of interest accrued during any year of account (whether ending before or after the passing of this Act) from the securities standing to the credit of the Post Office Savings Bank Fund during that year was less than the amount of interest paid or credited to depositors during that year in pursuance of the Acts relating to the Post Office Savings Bank and the expenses incurred in that year in the execution of those Acts, the Minister for Finance may cause to be paid out of the Central Fund or the growing produce thereof to the Post Office Savings Bank Fund, at such times as he may determine, an amount not exceeding the amount of the deficiency.
(2) Where it appears to the Minister for Finance that the Post Office Savings Bank Fund is insufficient to meet the claims of all depositors with the Post Office Savings Bank, the Minister for Finance may cause to be paid out of the Central Fund or the growing produce thereof to the Post Office Savings Bank Fund, at such times as he may determine, an amount not exceeding the amount of the deficiency.
Repeals.
120.—Each enactment specified in column (2) of the Fourth Schedule is hereby repealed to the extent specified in column (3) of that Schedule.
Care and management of taxes and duties.
121.—All taxes and duties imposed by this Act (apart from income levy collectible by health boards) are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
122.—(1) This Act may be cited as the Finance Act, 1983.
(2) Parts I and V (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(3) Parts II and V (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III and (so far as relating to value-added tax) Parts I and V shall be construed together with the Value-Added Tax Acts, 1972 to 1982, and may be cited therewith as the Value-Added Tax Acts, 1972 to 1983.
(5) Part IV and (so far as relating to stamp duty) Parts I and V shall be construed together with the statutes which relate to stamp duty and to the management of that duty.
(6) Part I shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1983.
(7) Part III (other than sections 77 to 80, 81 (1), 82, 84 and 85) shall be deemed to have come into force and shall take effect as on and from the 1st day of May, 1983, and the said sections 77, 81 (1) and 82 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1983, and the said sections 78, 80 and 84 shall come into force and shall take effect as on and from the 1st day of September, 1983.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
(9) In this Act, a reference to a Part, section or schedule is to a Part or section of, or schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(10) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
FIRST SCHEDULE
Rates of Excise Duty on Televisions
Description of Televisions | Rate of Duty |
Colour televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £78 the television |
with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches | £98 the television |
with a screen the maximum dimension of which exceeds twenty-four inches | £121 the television |
Monochrome televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £24 the television |
with a screen the maximum dimension of which exceeds seventeen inches | £38 the television |
SECOND SCHEDULE
Rates of Excise Duty on Gaming Licences
Description of Licence | Rate of Duty |
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence— | |
(a) does not exceed three months | £75 |
(b) exceeds three months but does not exceed six months | £150 |
(c) exceeds six months but does not exceed nine months | £225 |
(d) exceeds nine months | £300 |
THIRD SCHEDULE
Rates of Excise Duty on Firearm Certificates
Description of Certificate | Rate of Duty |
For a firearm certificate for a pistol, including an air pistol, or revolver | £20 |
For a firearm certificate for a rifle, including a miniature rifle | £20 |
For a firearm certificate for an airgun, including an air rifle | £20 |
For a firearm certificate for a prohibited weapon | £2 |
For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply | £3 |
For any other firearm certificate— | |
For one such certificate | £13 |
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— | |
For the first such certificate | £13 |
For the second and every subsequent such certificate | £3 |
FOURTH SCHEDULE
Enactments Repealed
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 15 of 1933. | ||
No. 24 of 1952. | Paragraph 5(5) of Part II of the Schedule. | |
No. 6 of 1967. | Paragraphs (d), (ff) and (g) of subsection (2) and subsection (3) of section 340. | |
No. 27 of 1974. | In section 13 (1), the definition of “rates” and the definition of “tax appropriate to the profits or gains from farming”. | |
Section 13 (2) and (3). | ||
Section 17. | ||
Section 18. | ||
Section 19. | ||
In section 20B(3)(b), the words “, by virtue of section 15 (3),”. | ||
Section 21A. | ||
Section 28. | ||
Third Schedule. | ||
No. 16 of 1976. | ||
No. 21 of 1978. | In section 15 (2), the words “, by virtue of section 15(3) of the Finance Act, 1974,”. | |
No. 14 of 1980. |
Uimhir 15 de 1983
AN tACHT AIRGEADAIS, 1983
[An tiontú oifigiúil]
[8 Meitheamh, 1983]
CUID I
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar alt 1 (díolúine ó cháin ioncaim) den Acht Airgeadais, 1980.
1.—Leasaítear leis seo alt 1 den Acht Airgeadais, 1980, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis, trí “£4,800” a chur in ionad “£4,400” (a cuireadh isteach leis an Acht Airgeadais, 1982) agus trí “£2,400” a chur in ionad “£2,200” (a cuireadh isteach leis an Acht Airgeadais, 1982) i bhfo-alt (2), agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (2) San alt seo ciallaíonn “an méid sonraithe”— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £4,800, agus (b) in aon chás eile, £2,400. |
Athrú ar na rátaí cánach ioncaim.
2.—Leasaítear leis seo alt 8 den Acht Airgeadais, 1980, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis, tríd an Tábla seo a leanas a chur in ionad an Tábla a ghabhann leis an alt sin:
“AN TÁBLA
CUID I
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £1,000 | ... | ... | 25 faoin gcéad | an ráta laghdaithe | |
An chéad £3,000 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £2,000 eile | ... | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £2,000 eile | ... | ... | 55 faoin gcéad | ||
An chéad £2,000 eile | ... | ... | 60 faoin gcéad | ||
An fuílleach | ... | ... | ... | 65 faoin gcéad | |
CUID II
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £2,000 | ... | ... | 25 faoin gcéad | an ráta laghdaithe | |
An chéad £6,000 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £4,000 eile | ... | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £4,000 eile | ... | ... | 55 faoin gcéad | ||
An chéad £4,000 eile | ... | ... | 60 faoin gcéad | ||
An fuílleach | ... | ... | ... | 65 faoin gcéad | |
Cothabháil i gcás céilí idirscartha.
3.—(1) (a) (i) San alt seo—
ciallaíonn “comhshocraíocht chothabhála” ordú cúirte, riail chúirte, gníomhas idirscartha, iontaobhas, cúnant, comhaontú, comhshocraíocht nó gníomh ar bith eile, as a dtagann oibleagáid is inchurtha i bhfeidhm le dlí agus a dhéanfar i gcomaoin nó de dhroim scaoileadh nó neamhniú pósta nó i gcomaoin nó de dhroim idirscaradh idir na páirtithe i bpósadh de chineál dá dtagraítear in alt 192 (1) (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, agus baineann comhshocraíocht chothabhála leis an bpósadh arbh i gcomaoin nó de dhroim a scaoilte nó a neamhnithe nó arbh i gcomaoin nó de dhroim an idirscartha idir na páirtithe ann a rinneadh nó a d'eascair an chomhshocraíocht chothabhála;
ciallaíonn “íocaíocht” íocaíocht nó cuid d'íocaíocht, de réir mar a bheidh.
(ii) Tagairt san alt seo do leanbh duine fola íonn sé leanbh a raibh an duine, tráth ar bith sula ndearnadh an chomhshocraíocht chothabhála áirithe, i dteideal asbhainte ina leith faoi alt 141 den Acht Cánach Ioncaim, 1967.
(b) (i) Beidh feidhm ag an alt seo maidir le híocaíochtaí a dhéanfaidh páirtí i bpósadh, go díreach nó go neamhdhíreach, faoi réim nó de bhun comhshocraíocht chothabhála a bhaineann leis an bpósadh chun sochair do leanbh dá chuid, nó chun sochair don pháirtí eile sa phósadh, ar íocaíochtaí iad—
(I) a dhéanfar tráth an Achta seo a rith nó tráth dá éis sin nuair nach mbeidh an banchéile ina cónaí leis an bhfearchéile,
(II) arb infheidhme le dlí iad a íoc, agus
(III) a dhéanfar go bliantúil nó go tréimhsiúil:
Ar choinníoll nach mbeidh feidhm ag an alt seo maidir le híocaíochtaí den sórt sin a dhéanfar faoi chomhshocraíocht chothabhála a rinneadh roimh dháta an Achta seo a rith mura dtarlóidh agus go dtí go dtarlóidh ceachtar teagmhas díobh seo a leanas, nó go dtí go dtarlóidh cibé teagmhas díobh is túisce, i gcás an dá theagmhas tarlú, is é sin le rá—
(A) go gcuirfear comhshocraíocht chothabhála eile in ionad na comhshocraíochta cothabhála nó go n-athrófar í,
(B) go ndéanfaidh an dá pháirtí sa phósadh lena mbaineann an chomhshocraíocht chothabhála, trí fhógra i scríbhinn don chigire, rogha go comhpháirteach go mbeidh feidhm ag an alt seo,
agus i gcás ina dtarlóidh teagmhas den sórt sin i gceachtar de na himthosca thuasluaite, beidh feidhm ag an alt seo maidir le gach íocaíocht den sórt sin a dhéanfar tar éis an dáta ar a dtarlóidh sé.
(ii) Chun críocha an ailt seo agus alt 4, i gcás íocaíocht, cibé acu is íocaíocht choinníollach í nó nach ea, a dhéanfaidh páirtí i bpósadh, go díreach nó go neamhdhíreach, faoi réim nó de bhun comhshocraíocht chothabhála a bhaineann leis an bpósadh (seachas íoca íocht a bhfuil a méid nó modh ríomha an mhéid sin sonraithe sa chomhshocraíocht chothabhála agus ar íocaíocht í nach bhfaigheann leanbh de chuid an pháirtí sa phósadh atá ag déanamh na híocaíochta ná an páirtí eile sa phósadh aon sochar aisti ná as an gcomaoin ina leith), measfar gur chun sochair don pháirtí eile sa phósadh a dhéanfar í:
Ar choinníoll, i gcás ina ndéanfar, nó ina n-ordófar go ndéanfar, an íocaíocht de réir na comhshocraíochta cothabhála, chun a húsáide ag, agus chun sochair do, leanbh de chuid an pháirtí sa phósadh atá ag déanamh na híocaíochta, nó le haghaidh cothabháil, cothú nó oideachas an linbh sin nó chun sochair dó ar shlí eile, nó ar iontaobhas don leanbh sin, agus go mbeidh méid na híocaíochta sin a dhéanfar nó a ordófar a dhéanamh, nó an modh le méid na híocaíochta sin a ríomh, sonraithe sa chomhshocraíocht chothabhála, go measfar gur chun sochair don leanbh sin agus nach chun sochair d'aon duine eile, a dhéanfar an íocaíocht sin.
(2) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, ach faoi réir alt 4, maidir le haon íocaíocht lena mbaineann an t-alt seo a dhéanfaidh páirtí amháin sa phósadh lena mbaineann an chomhshocraíocht chothabhála áirithe, go díreach nó go neamhdhíreach, chun sochair don pháirtí eile sa phósadh—
(a) ní bheidh an duine atá ag déanamh na híocaíochta i dteideal, ar an íocaíocht a dhéanamh, aon suim atá ag freagairt d'aon mhéid cánach ioncaim ar an íocaíocht sin a asbhaint agus a choimeád aisti,
(b) measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur brabúis nó gnóchain atá ag eascairt chuig an bpáirtí eile sin sa phósadh an íocaíocht agus muirearófar cáin ioncaim ar an bpáirtí eile sin faoi Chás IV de Sceideal D i leith na mbrabús nó na ngnóchan sin, agus
(c) beidh an páirtí sa phósadh a dhéanfaidh an íocaíocht, tar éis dó éileamh chuige sin a dhéanamh ar an modh atá forordaithe leis na hAchtanna Cánach Ioncaim, i dteideal, chun críocha uile na nAchtanna Cánach Ioncaim, an íocaíocht a asbhaint nuair a bheidh a ioncam iomlán don bhliain mheasúnachta ina ndéanfar an íocaíocht á ríomh aige.
(3) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, maidir le haon íocaíocht lena mbaineann an t-alt seo a dhéanfaidh páirtí sa phósadh lena mbaineann an chomhshocraíocht chothabhála áirithe, go díreach nó go neamhdhíreach, chun sochair d'aon leanbh dá chuid—
(a) ní bheidh an duine atá ag déanamh na híocaíochta i dteideal, ar an íocaíocht a dhéanamh, aon suim atá ag freagairt d'aon mhéid cánach ioncaim ar an íoca íocht sin a asbhaint agus a choimeád aisti,
(b) measfar, chun críocha uile na nAchtanna Cánach Ioncaim, nach ioncam de chuid an linbh an íocaíocht,
(c) déanfar ioncam iomlán an pháirtí sa phósadh atá ag déanamh na híocaíochta, d'aon bhliain mheasúnachta, a ríomh chun críocha uile na nAchtanna Cánach Ioncaim amhail is dá mba nach ndearnadh an íocaíocht, agus
(d) chun críocha alt 141 (6) den Acht Cánach Ioncaim, 1967, measfar gur méid í an íocaíocht a chaith an páirtí sa phósadh atá ag déanamh na híocaíochta ag cothabháil an linbh, agus, d'ainneoin an íocaíocht a bheith déanta leis an bpáirtí eile sa phósadh lena caitheamh faoi chomhair nó i leith chothabháil an linbh agus gur mar sin a chaitear í, measfar chun na gcríoch thuasluaite nach méid í a chaith an páirtí eile sin ag cothabháil an linbh.
(4) (a) Beidh feidhm ag forálacha ailt 146 agus 149 den Acht Cánach Ioncaim, 1967, maidir le hasbhaint faoi fho-alt (2) (c) mar atá feidhm acu maidir le haon liúntas, asbhaint nó faoiseamh faoi ailt 138 go 145 den Acht sin.
(b) Beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha Sceideal 4 a ghabhann leis an Acht Cánach Ioncaim, 1967, agus ag forálacha mhír IX de Sceideal 18 a ghabhann leis an Acht sin, maidir le hasbhaint faoi fho-alt (2) (c).
Céilí idirscartha: oiriúnú ar fhorálacha speisialta maidir le daoine pósta.
4.—(1) I gcás ina ndéanfaidh páirtí i bpósadh (is pósadh nach mbeidh scaoilte ná neamhnithe) íocaíocht lena mbaineann alt 3 i mbliain mheasúnachta agus go mbeidh an dá pháirtí sa phósadh ina gcónaí sa Stát don bhliain sin, beidh éifeacht le halt 195 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, i ndáil leis na páirtithe sa phósadh don bhliain mheasúnachta sin ionann is dá ndéanfaí—
(a) i bhfo-alt (1), “, i gcás an banchéile a bheith ina cónaí leis an bhfearchéile,” a scriosadh, agus
(b) fo-alt (4) a scriosadh.
(2) I gcás ina ndéanfaidh na páirtithe i bpósadh, de bhua fho-alt (1), rogha dá bhforáiltear in alt 195 (1) den Acht Cánach Ioncaim, 1967, ansin, i ndáil le haon bhliain mheasúnachta dá mbeidh éifeacht leis an rogha—
(a) faoi réir fho-alt (1) agus mhíreanna (b) agus (c), beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim i gcás na bpáirtithe sa phósadh mar atá feidhm acu i gcás fearchéile agus banchéile a mbeidh rogha déanta acu faoin alt sin 195 (1) agus a mbeidh éifeacht lena rogha don bhliain mheasúnachta sin,
(b) déanfar ioncam iomlán nó ioncaim iomlána na bpáirtithe sa phósadh a ríomh chun críocha uile na nAchtanna Cánach Ioncaim ionann is dá mba nach ndearnadh aon íocaíochtaí lena mbaineann alt 3 agus a bheidh déanta sa bhliain mheasúnachta sin ag páirtí amháin sa phósadh chun sochair don pháirtí eile sa phósadh, agus
(c) déanfar cáin ioncaim a mheasúnú, a mhuirearú, agus a ghnóthú ar ioncam iomlán nó ar ioncaim iomlána na bpáirtithe sa phósadh ionann is dá mbeadh iarratas faoi alt 197 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, déanta ag páirtí amháin díobh agus go mbeadh éifeacht leis an iarratas sin don bhliain mheasúnachta sin.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
5.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1982, chun an méid ioncaim a fhionnadh ar ina leith a mbeidh cáin ioncaim le muirearú ar phearsa aonair dá dtagraítear san alt sin don bhliain 1983-84, ionann is dá ndéanfaí, i bhfo-alt (2)—
(a) “1983-84” a chur in ionad “1982-83”, agus
(b) “£286” a chur in ionad “£312”, gach áit a bhfuil sé.
Leasú ar Chuid IX (forálacha speisialta maidir le bliain an phósta) den Acht Cánach Ioncaim, 1967.
6.—Leasaítear leis seo Cuid IX den Acht Cánach Ioncaim, 1967, i gCaibidil I (a cuireadh isteach leis an Acht Airgeadais, 1980) tríd an alt seo a leanas a chur isteach i ndiaidh alt 195:
“Forálacha speisialta maidir le bliain an phósta. | 195A.—(1) San alt seo— tá le ‘mí cánach ioncaim’ an bhrí a shanntar dó le halt 124; ciallaíonn ‘bliain an phósta’, i ndáil le fearchéile agus a bhanchéile, an bhliain mheasúnachta inar pósadh iad. (2) Ní bheidh feidhm ná éifeacht le halt 195 i ndáil le fearchéile agus a bhanchéile do bhliain an phósta. (3) Más rud é, ar éileamh chuige sin a dhéanamh, go gcruthóidh fearchéile agus a bhanchéile gur mó an méid is ionann agus méid comhiomlán na cánach a bheidh íoctha agus iníoctha ag an bhfearchéile ar a ioncam iomlán do bhliain an phósta agus na cánach a bheidh íoctha agus iníoctha ag a bhanchéile ar a hioncam iomlán do bhliain an phósta ná an cháin ab iníoctha ag an bhfearchéile ar a ioncam iomlán agus ar ioncam iomlán a bhanchéile do bhliain an phósta dá mba rud é— (a) go ndearnadh é a mhuirearú i leith cánach do bhliain an phósta de réir alt 194, agus (b) go raibh sé féin agus a bhanchéile pósta ar a chéile ar feadh bhliain an phósta, beidh siad i dteideal, faoi réir fho-alt (4), aisíoc cánach a fháil a gcinnfear a mhéid de réir na foirmle— |
A × | B | ||
__ 12 |
i gcás— arb é A méid na breise thuasluaite, agus arb é B an uimhir míonna cánach ioncaim sa tréimhse idir an dáta a ndearnadh an pósadh agus deireadh bhliain an phósta, agus déileálfar chun na críche sin le cuid de mhí cánach ioncaim mar mhí cánach ioncaim i gcás gurb é a bheidh sa tréimhse cuid de mhí cánach ioncaim nó mí amháin nó níos mó de mhíonna cánach ioncaim mar aon le cuid de mhí cánach ioncaim. (4) Déanfar aon aisíoc cánach faoi fho-alt (3) a leithroinnt ar an bhfearchéile agus ar an mbanchéile áirithe i gcomhréir leis na méideanna cánach a bheidh íoctha agus iníoctha acu, ag féachaint d'fho-alt (2), ar a n-ioncaim iomlána faoi seach do bhliain an phósta. (5) Aon éileamh ar aisíoc cánach faoi fhorálacha fho-alt (3) déanfar é i scríbhinn chun an chigire tar éis dheireadh bhliain an phósta agus is iad an fearchéile agus an banchéile áirithe i gcomhpháirt a dhéanfaidh é. (6) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu maidir le hasbhaintí a shonraítear in ailt 138 go 143 beidh feidhm acu maidir le haon aisíoc cánach faoin alt seo. (7) Beidh éifeacht leis an alt seo i ndáil le cáin don bhliain 1983-84 agus blianta measúnachta dá éis.”. |
Cuid XX (faoiseamh d'infheisteoirí in urrúis Éireannacha) den Acht Cánach Ioncaim, 1967, do scor.
7.—Ní bheidh feidhm ná éifeacht le Cuid XX den Acht Cánach Ioncaim, 1967, i ndáil le haon dáileadh nó íocaíocht úis dá dtagraítear sa Chuid sin agus a dhéanfar an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis.
Leasú ar alt 344 (díolúine i leith úis ar thaiscí áirithe) den Acht Cánach Ioncaim, 1967.
8.—Leasaítear leis seo alt 344 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis—
(a) i bhfo-alt (1) (a cuireadh isteach leis an Acht Airgeadais, 1980), trí “£120” a chur in ionad “£150”, gach áit a bhfuil sé, agus trí “£50” a chur in ionad “£70”,
(b) i bhfo-alt (2) (a cuireadh isteach leis an Acht Airgeadais, 1980), trí “£120” a chur in ionad “£150” agus trí “£50” a chur in ionad “£70”, agus
(c) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “na bainc thráchtála” i bhfo-alt (4):
“ciallaíonn ‘na bainc thráchtála’ Bainc-Aontas Éireann Teoranta, Banc na hÉireann, Banc an Tuaiscirt Teoranta, Banc Uladh Teoranta, Ansbacher agus a Chuideachta, Teoranta, Banc Tráchtála Barclay Teoranta, Mac Aonghusa agus Ó Mathúna Teoranta, Banc Chase (na hÉireann) Teoranta agus Corparáid an Chairde Talmhaíochta, Teoranta;”,
agus tá na fo-ailt sin (1) agus (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (1) Má bhíonn, nó más rud é go mbeadh mura mbeadh an t-alt seo, ar áireamh ioncam iomlán pearsan aonair don bhliain mheasúnachta, aon suimeanna (dá ngairtear “na suimeanna sin” san alt seo) a íocadh nó a creidiúnaíodh i leith úis— (a) ar airgead a taisceadh i mbanc taisce iontaobhais nó i mBanc Taisce an Phoist, nó (b) ar airgead a taisceadh in aon cheann de na bainc thráchtála, déanfar neamhshuim de na suimeanna sin chun críocha uile na nAchtanna Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin— (i) i gcás suimeanna in ionannas úis ar thaiscí a luaitear i mír (a), ná £120, nó (ii) i gcás suimeanna in ionannas úis ar thaiscí a luaitear i mír (b), ná £50: Ar choinníoll nach mó ná £120 na suimeanna iomlána a ndéanfar neamhshuim díobh amhlaidh: Ar choinníoll freisin go mbeidh feidhm ag forálacha an Achta seo maidir le pearsa aonair do thabhairt tuairisceáin ar a ioncam iomlán ionann is dá mba nár achtaíodh an t-alt seo. (2) Chun críocha fho-alt (1), maidir leis an gceist ar mó nó cá mhéid is mó ná £120 nó £50, cibé acu é, na suimeanna sin, déanfar, i gcás ina measfar, de bhua alt 194, gur ioncam de chuid a fearchéile ioncam mná, í a chinneadh ar leithligh maidir leis an bpáirt dá ioncam is ioncam dá chuid de bhua an ailt sin agus an pháirt is ioncam dá chuid ar leith ón alt sin. |
Leasú ar Chuid XXVI (achomhairc) den Acht Cánach Ioncaim, 1967.
9.—Leasaítear leis seo Cuid XXVI den Acht Cánach Ioncaim, 1967—
(a) maidir le hachomhaire i gcoinne measúnachtaí a dhéanfar tar éis dháta an Achta seo a rith—
(i) in alt 416—
(I) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6):
“(6) (a) Mura bhfaighfear fógra achomhairc ó dhuine dár tugadh fógra measúnachta beidh an mheasúnacht a rinneadh air ina measúnacht chríochnaitheach dhochloíte.
(b) Mura láithríonn duine, a mbeidh fógra achomhairc i gcoinne measúnachta tugtha aige, os comhair na gCoimisinéirí Achomhairc san am agus san áit a bheidh ceaptha lena achomharc a éisteacht, beidh, faoi réir fho-alt (8), an fheidhm agus an éifeacht chéanna leis an measúnacht a rinneadh air a bheadh léi dá mba mheasúnacht í nár tugadh fógra achomhairc ina leith.
(c) Más rud é, ar achomharc i gcoinne measúnachta a éisteacht—
(i) nach ndéanfar nó nach ndearnadh aon iarratas chun na gCoimisinéirí Achomhairc, roimh éisteacht, nó tráth éisteachta, an achomhairc ag an achomharcóir nó thar a cheann chun na himeachtaí ar an achomharc a chur ar atráth nó go ndéanfar nó go ndearnadh iarratas den sórt sin agus go ndiúltófar nó gur diúltaíodh dó (ach ní dhiúltófar iarratas den sórt sin sula mbeidh tréimhse 9 mí caite ó dheireadh na bliana measúnachta lena mbaineann an mheasúnacht a bhfuil achomharc á dhéanamh ina coinne nó ón dáta a tugadh an fógra measúnachta don achomharcóir, cibé acu is luaithe) agus
(ii) (A) nach mbeidh tuairisceán tugtha ag an achomharcóir ar a ioncam don bhliain mheasúnachta iomchuí, nó
(B) go mbeidh tuairisceán den sórt sin tugtha ach nach mbeidh na ráitis uile i dtaobh brabús agus gnóchan, na sceidil agus an fhianaise eile go léir i ndáil leis an tuairisceán sin tugtha ag an achomharcóir nó tugtha thar a cheann,
déanfaidh na Coimisinéirí Achomhairc ordú chun an t-achomharc i gcoinne na measúnachta a dhíbhe agus air sin beidh an fheidhm agus an éifeacht chéanna leis an measúnacht a bheadh léi dá mba mheasúnacht í nach mbeadh fógra achomhairc tugtha ina leith:
Ar choinníoll nach mbeidh feidhm ag an mír seo más rud é, ar an achomharc a éisteacht, gur deimhin leis na Coimisinéirí Achomhairc go bhfuil dóthain faisnéise tugtha ag an achomharcóir nó tugtha thar a cheann chun a chur ar a gcumas an t-achomharc a chinneadh ag an éisteacht sin.”,
(II) i bhfo-alt (7)—
(A) trí “laistigh de 12 mhí tar éis dháta an fhógra measúnachta” a chur isteach i ndiaidh “á iarraidh sin” i mír (a), agus
(B) trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (c):
“(d) D'ainneoin fhorálacha mhír (a), iarratas a dhéanfar tar éis don am atá sonraithe sa mhír sin a bheith caite agus a ngéillfí dó faoin mír sin (a) murach an t-am sin a bheith caite, féadfar géilleadh dó faoin mír sin más rud é, tráth déanta an iarratais—
(i) go mbeidh tuairisceán ar ioncam, ráitis i dtaobh brabús agus gnóchan agus cibé faisnéis eile curtha faoi bhráid an chigire nó an oifigigh eile is dóigh leis a d'fhágfadh go bhféadfaí an t-achomharc a shocrú trí chomhaontú faoi fho-alt (3), agus
(ii) go mbeidh an cháin a muirearaíodh leis an measúnacht ar ina leith a bheidh an t-iarratas á dhéanamh, mar aon le haon ús uirthi is inmhuirearaithe faoi fhorálacha alt 550, íoctha.
(e) Más rud é i gcás iarratas d á dtagraítear i mír (d) nach deimhin leis an gcigire nó leis an oifigeach eile gur leor an fhaisnéis a cuireadh faoina bhráid le go bhféadfaí an t-achomharc a shocrú trí chomhaontú faoi fho-alt (3) nó nach mbeidh an cháin agus an t-ús a luaitear i mír (d) (ii) íoctha, cuirfidh sé in iúl don iarratasóir, trí fhógra i scríbhinn, go bhfuiltear tar éis diúltú dá iarratas.
(f) Laistigh de 15 lá tar éis dáta aon fhógra faoi mhír (e) féadfaidh an t-iarratasóir trí fhógra i scríbhinn a cheangal ar an gcigire nó ar an oifigeach eile a iarratas a tharchur chun na gCoimisinéirí Achomhairc agus, i ndáil le hiarratas a tharchuirfear amhlaidh, más rud é—
(i) gur iarratas é a ngéillfí dó faoi mhír (c), murach an tréimhse atá sonraithe i mír (a) a bheith caite, dá mba faoin mír sin (c) a bheadh an t-iarratas tarchurtha chun na gCoimisinéirí Achomhairc,
(ii) tráth an t-iarratas a tharchur chun na gCoimisinéirí Achomhairc, go mbeidh an cháin a muirearaíodh leis an measúnacht ar ina leith a bheidh an t-iarratas á dhéanamh, mar aon le haon ús uirthi sin is inmhuirearaithe faoi alt 550, íoctha, agus
(iii) gurb amhlaidh don fhaisnéis a cuireadh faoi bhráid an chigire nó an oifigigh eile gur dóigh leis na Coimisinéirí Achomhairc go gcinnfear an t-achomharc ar an gcéad ócáid a dtiocfaidh sé os a gcomhair lena éisteacht,
féadfaidh na Coimisinéirí Achomhairc géilleadh don iarratas.
(g) I gcás go mbeifear, faoi mhír (d) nó (f), tar éis géilleadh d'iarratas i ndáil le hachomharc i gcoinne measúnachta agus go n-éireoidh ró-íocaíocht cánach de bhíthin an t-achomharc a chinneadh, ní bheidh feidhm ag forálacha alt 30 (4) den Acht Airgeadais, 1976, maidir leis an méid nó na méideanna is bun leis an ró-íocaíocht.”,
(III) i bhfo-alt (8), trí “mír (b) d'fho-alt (6)” a chur in ionad “fo-alt (6)”,
(IV) trí fho-alt (8A) (a cuireadh isteach leis an Acht Airgeadais, 1968) a scriosadh, agus
(V) i bhfo-alt (9), trí “mura n-ordóidh na Coimisinéirí Ioncam a mhalairt” i mír (a) a scriosadh,
(ii) in alt 421, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) Gach cinneadh a bheidh déanta ag na Coimisinéirí ar achomharc taifeadfaidh siad é san fhoirm fhorordaithe an tráth a dhéanfar an cinneadh agus, laistigh de 10 lá tar éis an chinnidh, cuirfidh na Coimisinéirí an fhoirm sin ar aghaidh chuig an gcigire nó chuig an oifigeach eile.”,
(iii) in alt 428, trí “£20” a chur in ionad “fiche scilling” i bhfo-alt (3),
(iv) in alt 429, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) Tráth a bheidh an t-achomharc á ath éisteacht ag an mbreitheamh sin, nó tráth roimhe sin, cuirfidh an cigire nó an t-oifigeach eile ar aghaidh chuig an mbreitheamh an fhoirm fhorordaithe inar taifeadadh cinneadh na gCoimisinéirí Achomhairc ar an achomharc.”,
agus
(v) in alt 430, trí “agus in aon chás a shonróidh breitheamh de bhun an ailt sin 428 leagfar amach na fíorais, cinneadh na gCoimisinéirí Achomhairc agus cinneadh an bhreithimh” a chur isteach i ndiaidh “Achomhairc” i bhfo-alt (1),
agus
(b) maidir le gach éisteacht ag an Ard-Chúirt nó ag an gCúirt Uachtarach tar éis dháta an Achta seo a rith ar chás a shonrófar faoi alt 428 nó 430—
(i) in alt 416 (10), trí “agus, más mar sin a theastóidh ón duine arb é a inmhuirireacht i leith cánach is ábhar don chás, is i gcúirt iata a dhéanfar gach éisteacht ag an Ard-Chúirt nó ag an gCúirt Uachtarach ar chás a shonrófar faoi alt 428 nó 430” a scriosadh, agus
(ii) trí alt 420 a scriosadh,
agus tá na fo-ailt sin (7)(a), (8), (9)(a), agus (10) d'alt 416, an fo-alt sin (3) d'alt 428 agus an fo-alt sin (1) d'alt 430, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (7) (a) Aon fhógra achomhairc nár tugadh laistigh den am a theorainnítear le fo-alt (1) measfar gur tugadh amhlaidh é i gcás ina ndearna an cigire nó cibé oifigeach eile mar a dúradh, ar iarratas i scríbhinn a bheith déanta chuige á iarraidh sin laistigh de 12 mhí tar éis dháta an fhógra measúnachta agus ar é a bheith sásta nár fhéad an t-iarratasóir mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile, fógra achomhairc a thabhairt laistigh den am a theorainnítear agus go ndearnadh an t-iarratas gan mhoill neamhréasúnach ina dhiaidh sin, a chur in iúl don iarratasóir i scríbhinn gur géilleadh dá iarratas. (8) I gcás gan duine a mbeidh fógra achomhairc tugtha aige a theacht i láthair os comhair na gCoimisinéirí Achomhairc san am agus san áit a bheidh ceaptha lena achomharc a éisteacht ann, ní bheidh éifeacht ag mír (b) d'fho-alt (6) más rud é— (a) go dtiocfaidh duine eile i láthair san am agus san áit sin thar ceann an achomharcóra agus go dtoileoidh na Coimisinéirí Achomhairc éisteacht leis an duine sin, nó (b) go n-iarchuirfidh na Coimisinéirí Achomhairc an éisteacht ar iarratas chuige sin a bheith déanta chucu i scríbhinn nó ar shlí eile ag an am sin nó roimhe, nó (c) ar iarratas i scríbhinn a bheith déanta chucu tar éis an ama sin, go n-ordóidh na Coimisinéirí Achomhairc, ar iad a bheith sásta nár théad an t-iarratasóir, mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile, teacht i láthair os a gcomhair san am agus san áit sin agus go ndearnadh an t-iarratas gan mhoill neamhréasúnach, go ndéileálfar leis an achomharc mar achomharc nach bhfuil am a éisteachta ceaptha go fóill. (9) (a) I gcás ina mbeifear tar éis caingean a thionscnamh chun cáin a ghnóthú a muirearaíodh trí mheasúnacht is caingean i modh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485, ní bheidh feidhm ag fo-alt (7) ná ag fo-alt (8) maidir leis an measúnacht sin go dtí go mbeidh an chaingean sin críochnaithe. (10) Is i gcúirt iata a bheidh gach athéisteacht achomhairc ag an gCúirt Chuarda faoi alt 429. (3) Íocfaidh an páirtí a bheidh ag iarraidh an cháis táille £20 le Cléireach na gCoimisinéirí le haghaidh agus i leith an chéanna sula mbeidh teideal aige go sonrófaí an cás. (1) Faoi réir fhorálacha an ailt seo, beidh feidhm ag alt 428 maidir le cinneadh a dhéanfaidh breitheamh de bhun alt 429 sa tslí chéanna ina bhfuil feidhm aige maidir le cinneadh ag na Coimisinéirí Achomhairc agus in aon chás a shonróidh breitheamh de bhun an ailt sin 428 leagfar amach na fíorais, cinneadh na gCoimisinéirí Achomhairc agus cinneadh an bhreithimh. |
Leasú ar alt 496 (aisíoc i leith ús a íocadh le bainc, tithe úis, etc.) den Acht Cánach Ioncaim, 1967.
10.—Leasaítear leis seo alt 496 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis, i bhfo-alt (2A) (a cuireadh isteach leis an Acht Airgeadais, 1980)—
(a) trí “an 6ú lá d'Aibreán, 1983” a chur in ionad “an 6ú lá d'Aibreán, 1980”, agus
(b) trí “£4,000” a chur in ionad “£4,800”, “£2,900” a chur in ionad “£3,500” agus “£2,000” a chur in ionad “£2,400”,
agus tá an fo-alt sin (2A), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (2A) I ndáil le haon ús a íocfar i leith aon tréimhse dar tosach an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, d'ainneoin fhorálacha fho-alt (1), ní dhéanfar aon aisíoc cánach faoin alt seo in aghaidh aon bhliain mheasúnachta— (a) i gcás fearchéile, a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194, ar bhreis an úis ar £4,000, (b) i gcás baintreach fir nó mná, ar bhreis an úis ar £2,900, nó (c) in aon chás eile, ar bhreis an úis ar £2,000. |
Caibidil II
Cánachas ar Bhrabúis Fheirmeoireachta
Brabúis fheirmeoireachta a mhuirearú faoi Sceideal D.
11.—Leasaítear leis seo Cuid I den Acht Airgeadais, 1974, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis, tríd an alt seo a leanas a chur in ionad alt 15:
“Brabúis fheirmeoireachta le muirearú faoi Sceideal D. | 15.—(1) Measfar gur seoladh trádála nó coda de thrádáil, de réir mar a bheidh, an fheirmeoireacht go léir sa Stát agus déanfar na brabúis nó na gnóchain as an bhfeirmeoireacht sin a mhuirearú i leith cánach faoi Chás I de Sceideal D dá réir sin. (2) D'ainneoin aon ní dá mhalairt i gCaibidil III de Chuid IV den Acht Cánach Ioncaim, 1967, measfar gur seoladh aon trádála amháin an fheirmeoireacht go léir a sheolann aon duine go haonraic nó i gcomhpháirtíocht: Ar choinníoll nach ndéanfaidh an fo-alt seo dochar d'oibriú alt 58 den Acht Cánach Ioncaim, 1967, nó nach gcuirfidh sé srian leis an gcéanna, i gcás ina ndéanfar trádáil chomhpháirtíochta fheirmeoireachta a bhunú agus a thosú nó ina ndéanfar í a dhíscor go buan.”. |
Feidhm alt 20A (bonn roghnach measúnachta) den Acht Airgeadais, 1974, maidir le 1983-84.
12.—Beidh éifeacht le halt 20A (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, maidir leis an mbliain 1983-84 ionann is dá ndéanfaí—
(a) i mír (a)—
(i) “1983-84” a chur in ionad “1978-79” gach áit a bhfuil sé,
(ii) “alt 15 den Acht Airgeadais, 1974 (a cuireadh isteach le halt 11 den Acht Airgeadais, 1983)” a chur in ionad “alt 13 den Acht Airgeadais, 1978” i bhfomhír (ii), agus
(iii) “1983” a chur in ionad “1978” i bhfomhír (II),
agus
(b) i mír (b), “1983-84” a chur in ionad “1978-79” gach áit a bhfuil sé.
Feirmeoireacht: foráil a bhaineann le faoiseamh maidir le méadú ar luachanna stoic.
13.—Leasaítear leis seo alt 13 (1) den Acht Airgeadais, 1982, trí “1982-83 nó aon bhliain mheasúnachta dá éis” a chur in ionad “1982-83”, agus tá an t-alt sin 13 (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (1) Más rud é, le linn brabúis ó thrádáil na feirmeoireachta do thréimhse chuntasaíochta a bheith á ríomh, go mbeidh éifeacht maidir leis an mbliain 1982-83 nó aon bhliain mheasúnachta dá éis le hasbhaint a lamháiltear de bhua alt 12 den Acht Airgeadais, 1976— (a) beidh feidhm agus éifeacht le halt 31 (4) (a) den Acht Airgeadais, 1975 (arna chur chun feidhme le halt 12 (2) (a) den Acht Airgeadais, 1976) ionann is dá scriosfaí “lúide 20% dá brabúis trádála don tréimhse sin”, (b) beidh éifeacht leis an alt sin 12 ionann is dá mba nár achtaíodh fo-alt (2) (c) (a cuireadh isteach leis an Acht Airgeadais, 1979), agus (c) is é a bheidh i méid na hasbhainte sin, faoi réir fhorálacha fhomhír (i) den alt sin 31 (4) (a), a haon déag de dheichithe de mhéid na hasbhainte don tréimhse chuntasaíochta sin arna ríomh de réir mhíreanna (a) agus (b) den fho-alt seo. |
Leasú ar alt 307 (faoiseamh i leith caillteanas) den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 307 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A) (a cuireadh isteach leis an Acht Airgeadais, 1974):
“(1A) Beidh feidhm ag an alt seo in aon chás ina mbeidh feirmeoireacht á seoladh seachas i gcás pearsa aonair a thabhóidh caillteanas i seoladh na feirmeoireachta agus ar duine é nach bhfuil inmhuirearaithe i leith cánach i ndáil le brabúis nó gnóchain ó fheirmeoireacht don bhliain mheasúnachta ina dtabhóidh sé an caillteanas.”.
Leasú ar alt 22 (foirgnimh feirme: liúntais chaipitiúla) den Acht Airgeadais, 1974.
15.—Leasaítear leis seo alt 22 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Airgeadais, 1974, maidir leis an mbliain 1983-84 agus blianta measúnachta dá éis—
(a) i bhfo-alt (1), trí “alt 15” a chur in ionad “alt 15 (1)”, agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2B):
“(2B) Más rud é, i ndáil le haon bhliain mheasúnachta, nach mbeidh pearsa aonair inmhuirearaithe i leith cánach maidir le brabúis nó gnóchain ó fheirmeoireacht de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, agus gur bliain mheasúnachta an bhliain sin a bhféadfadh sé, dá mbeadh sé inmhuirearaithe amhlaidh, liúntas foirgneamh feirme a éileamh faoin alt seo ina leith, measfar, chun críocha an ailt seo, an liúntas sin a bheith tugtha in aghaidh na bliana measúnachta sin agus ní dhéanfar é a thabhairt ar aghaidh agus a fhritháireamh in aghaidh brabús nó gnóchan is inmhuirearaithe d'aon bhliain mheasúnachta dá éis.”,
agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (1) Baineann an t-alt seo le haon duine a sheolann feirmeoireacht ar inmhuirearaithe cáin de réir forálacha alt 15 ar na brabúis nó ar na gnóchain uaithi. |
Caibidil III
Tobhach Ioncaim
Tobhach ioncaim.
16.—(1) Le héifeacht ón 6ú lá d'Aibreán, 1983, íocfaidh pearsa aonair atá os cionn sé bliana déag d'aois nó íocfar ina leith, faoi réim agus de réir fhorálacha fho-alt (2), tobhach (ar a dtabharfar “tobhach ioncaim”).
(2) Beidh feidhm—
(a) ag ailt 1, 16 go 18, 20 go 23, 25, 26, 27 (2), 28 agus 30 den Acht um Ghníomhaireacht Fostaíochta don Aos Óg, 1981 (dá ngairtear “an tAcht” san fho-alt seo), agus
(b) ag na Rialacháin um Thobhach Fostaíochta don Aos Óg, 1982 (I.R. Uimh. 84 de 1982), agus ag na Rialacháin um Thobhach Fostaíochta don Aos Óg (Leasú), 1983 (I.R. Uimh. 52 de 1983) (dá ngairtear “na Rialacháin” san fho-alt seo),
fara na modhnuithe seo a leanas agus fara aon mhodhnuithe eile is gá, i ndáil le tobhach ioncaim mar atá feidhm acu i ndáil le Tobhach Fostaíochta don Aos Óg—
(i) in alt 1 (1) den Acht, scriosfar an míniú ar “an Ghníomhaireacht”,
(ii) in ailt 16, 17 agus 18 den Acht, déanfar tagairtí do phearsa aonair dá dtagraítear in alt 15 den Acht a fhorléiriú mar thagairtí do phearsa aonair a luaitear i bhfo-alt (1) den alt seo,
(iii) déanfar tagairtí san Acht agus sna Rialacháin (seachas Rialachán 21 de na Rialacháin um Thobhach Fostaíochta don Aos Óg, 1982) don Aire Saothair a fhorléiriú mar thagairtí do na Coimisinéirí Ioncaim,
(iv) déanfar tagairtí san Acht agus sna Rialacháin do Thobhach Fostaíochta don Aos Óg a fhorléiriú mar thagairtí do thobhach ioncaim,
(v) déanfar tagairtí san Acht agus sna Rialacháin do bhliain ranníoca a fhorléiriú mar thagairtí don bhliain dar tosach an 6ú lá d'Aibreán, 1983, agus dar críoch an 5ú lá d'Aibreán, 1984, agus
(vi) i Rialachán 21 de na Rialacháin um Thobhach Fostaíochta don Aos Óg, 1982, déanfar an tagairt don Aire Saothair a fhorléiriú mar thagairt don Ard-Bhailitheoir, agus scriosfar Rialachán 22 de na Rialacháin sin.
Caibidil IV
Frithsheachaint agus Frithimghabháil
Leasú ar alt 175 (cumhacht chun eolas a fháil i dtaobh ús a íocfar nó a chreidiúnófar gan cáin a asbhaint) den Acht Cánach Ioncaim, 1967.
17.—Chun cosc a chur le himghabháil ó dhliteanas cánach ag daoine a bhfuil gnáthchónaí orthu sa Stát—
(a) trí airgead a chur ar taisce le brainsí nó oifigí éagsúla a bhíonn á gcothabháil ag trádáil nó gnó nó i ndáil le trádáil nó gnó a dtagann ús chun bheith iníoctha nó inchreidiúnaithe i leith an airgid sin i ngnáthchúrsa na trádála nó an ghnó sin agus ar trádáil nó gnó é atá á sheoladh ag duine a gceánglaítear air trí fhógra ón gcigire arna thabhairt faoi alt 175 den Acht Cánach Ioncaim, 1967, tuairisceán a thabhairt ar an ús a d'íoc nó a chreidiúnaigh sé i leith airgid a fuair sé nó a choimeád sé, nó
(b) trí dhearbhuithe bréagacha faoi fho-alt (4) den alt sin 175 a dhéanamh,
achtaítear leis seo mar a leanas:—
(1) Ní bheidh feidhm ná éifeacht le halt 13 den Acht Airgeadais, 1968, i ndáil le haon tuairisceán ar ús a íocadh nó a creidiúnaíodh dá dtagraítear san alt sin 175, i gcás inar tuairisceán é ar ús a íocadh nó a creidiúnaíodh le linn bliana dar tosach an 10ú lá d'Fheabhra, 1982, nó aon lá dá éis.
(2) Leasaítear leis seo an t-alt sin 175, maidir le haon ús a íocfar nó a chreidiúnófar tráth ar bith tar éis dháta an Achta seo a rith—
(a) tríd an méid seo a leanas a chur in ionad “ní cheanglófar ar an duine a d'íoc nó a chreidiúnaigh an t-ús an t-ús a áireamh in aon tuairisceán den sórt sin.” i bhfo-alt (4), eadhon, “ní cheanglófar ar an duine a d'íoc nó a chreidiúnaigh an t-ús an t-ús a áireamh in aon tuairisceán den sórt sin:
Ar choinníoll:
(i) mura deimhin leis an duine ar a seirbheáiltear an fógra go raibh gnáthchónaí lasmuigh den Stát ar an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús—
(A) go dtabharfar don duine ar a seirbheáiltear an fógra mionnscríbhinn ón duine a sheirbheáil an fógra ina dtabharfar a ainm agus a sheoladh agus an tír ina raibh gnáthchónaí air an tráth a íocadh nó a creidiúnaíodh an t-ús, agus
(B) mura raibh teideal tairbhiúil chun an úis sin ag an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús, go dtabharfar sa mhionnscríbhinn, i dteannta na sonraí a shonraítear i mír (A), ainm agus seoladh an duine a raibh teideal aige amhlaidh agus an tír ina raibh gnáthchónaí air an tráth a íocadh nó a creidiúnaíodh an t-ús, agus
(ii) más deimhin leis an duine ar a seirbheáiltear an fógra nach raibh gnáthchónaí sa Stát ar an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús agus, má dhearbhaíonn an dara duine sin san fhógra, nó i bhfógra dá éis sin arna sheirbheáil ar an duine ar ar seirbheáladh an chéad fhógra sin a luaitear, nach raibh teideal tairbhiúil aige chun an úis an tráth a íocadh nó a creidiúnaíodh é, go dtabharfaidh sé, má tá gnáthchónaí sa Stát ar an duine a bhfuil teideal aige amhlaidh (dá ngairtear ‘an t-úinéir tairbhiúil’ anseo ina dhiaidh seo), i gceann amháin de na fógraí thuasluaite, nó i bhfógra dá éis sin arna sheirbheáil ar an duine ar ar seirbheáladh an chéad fhógra sin a luaitear, ainm agus seoladh an úinéara thairbhiúil.”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh an fho-ailt sin (4):
“(5) Maidir le duine lena mbaineann fo-alt (1)—
(a) coinneoidh sé agus coimeádfaidh sé aon fhógra a sheirbheálfar air de réir fho-alt (4), agus aon mhionnscríbhinn a bheidh ag gabháil leis an bhfógra, go ceann tréimhse sé bliana ón dáta a seirbheáladh an fógra,
(b) má iarrann na Coimisinéirí Ioncaim air i scríbhinn déanamh amhlaidh, cuirfidh sé in iúl do na Coimisinéirí Ioncaim, laistigh den tréimhse ama a bheidh sonraithe san iarratas, an ndearna an duine atá ainmnithe san iarratas agus a bhfuil a sheoladh luaite ann, fógra a sheirbheáil air de réir fho-alt (4), agus
(c) má iarrann na Coimisinéirí Ioncaim air i scríbhinn déanamh amhlaidh, tabharfaidh sé do na Coimisinéirí Ioncaim, laistigh den tréimhse ama a bheidh sonraithe san iarratas, cibé fógra a seirbheáladh air de réir fho-alt (4) agus a bheidh sonraithe san iarratas mar aon leis an mionnscríbhinn a bhí ag gabháil leis an bhfógra sin.”
agus tá an fo-alt sin (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (4) Bainfidh na forálacha roimhe seo den alt seo le hús a íocadh nó a creidiúnaíodh tráth ar bith tar éis an 6ú lá d'Aibreán, 1962, agus ní bhainfidh sé ach le hairgead a fuarthas nó a coimeádadh sa Stát, agus, i gcás duine ar bith a ndearnadh aon ús a íoc leis nó a chreidiúnú dó maidir le haon airgead a fuarthas nó a coimeádadh sa Stát trí fhógra i scríbhinn arna sheirbheáil ar an duine a d'íoc nó a chreidiúnaigh an t-ús— (a) á dhearbhú nach raibh an duine a bhí i dteideal tairbhiúil an úis sin tráth a íoctha nó a chreidiúnaithe ina ghnáthchónaí sa Stát an tráth sin, agus (b) á iarraidh nach n-áireofar an t-ús in aon tuairisceán faoin alt seo, ní cheanglófar ar an duine a d'íoc nó a chreidiúnaigh an t-ús an t-ús an t-ús a áireamh in aon tuairisceán den sórt sin: Ar choinníoll: (i) mura deimhin leis an duine ar a seirbheáiltear an fógra go raibh gnáthchónaí lasmuigh den Stát ar an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús— (A) go dtabharfar don duine ar a seirbheáiltear an fógra mionnscríbhinn ón duine a sheirbheáil an fógra ina dtabharfar a ainm agus a sheoladh agus an tír ina raibh gnáthchónaí air an tráth a íocadh nó a creidiúnaíodh an t-ús, agus (B) mura raibh teideal tairbhiúil chun an úis sin ag an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús, go dtabharfar sa mhionnscríbhinn, i dteannta na sonraí a shonraítear i mír (A), ainm agus seoladh an duine a raibh teideal aige amhlaidh agus an tír ina raibh gnáthchónaí air an tráth a íocadh nó a creidiúnaíodh an t-ús, agus (ii) más deimhin leis an duine ar a seirbheáiltear an fógra nach raibh gnáthchónaí sa Stát ar an duine a sheirbheáil an fógra an tráth a íocadh nó a creidiúnaíodh an t-ús agus, má dhearbhaíonn an dara duine sin san fhógra, nó i bhfógra dá éis sin arna sheirbheáil ar an duine ar ar seirbheáladh an chéad fhógra sin a luaitear, nach raibh teideal tairbhiúil aige chun an úis an tráth a íocadh nó a creidiúnaíodh é go dtabharfaidh sé, má tá gnáthchónaí sa Stát ar an duine a bhfuil teideal aige amhlaidh (dá ngairtear “an t-úinéir tairbhiúil” anseo ina dhiaidh seo), i gceann amháin de na fógraí thuasluaite, nó i bhfógra dá éis sin arna sheirbheáil ar an duine ar ar seirbheáladh an chéad fhógra sin a luaitear, ainm agus seoladh an úinéara thairbhiúil. |
Faisnéis a bheidh le tabhairt ag institiúidí airgeadais.
18.—(1) San alt seo—
ciallaíonn “oifigeach údaraithe” cigire nó oifigeach eile de chuid na gCoimisinéirí Ioncaim a bheidh údaraithe i scríbhinn acu na cumhachtaí a thugtar leis an alt seo a fheidhmiú;
ciallaíonn “leabhair”—
(a) leabhair baincéirí, de réir bhrí na nAchtanna um Fhianaise Leabhar Baincéirí, 1879 agus 1959, agus
(b) taifid agus doiciméid de chuid daoine dá dtagraítear in alt 7 (4) d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “institiúid airgeadais”—
(a) duine a shealbhaíonn nó a shealbhaigh ceadúnas faoi alt 9 d'Acht an Bhainc Ceannais, 1971,
agus
(b) duine dá dtagraítear in alt 7 (4) den Acht sin;
ciallaíonn “breitheamh” breitheamh den Ard-Chúirt;
ciallaíonn “duine” (seachas sa mhíniú ar “institiúid airgeadais”) pearsa aonair a bhfuil gnáthchónaí air sa Stát.
(2) Más rud é—
(a) i gcás duine a mbeidh curtha de cheangal air go cuí ag cigire, chun críocha cánach, ráiteas a sheachadadh faoi na brabúis nó na gnóchain a d'eascair chuige ó aon trádáil nó gairm nó tuairisceán ar ioncam a sheachadadh ar an gcigire, go mainneoidh sé an ráiteas sin nó an tuairisceán sin a sheachadadh ar an gcigire,
nó
(b) nach mbeidh an cigire sásta le ráiteas nó tuairisceán den sórt sin a seachadadh amhlaidh,
féadfaidh oifigeach údaraithe, más é a thuairim go bhfuil nó go raibh cuntas nó cuntais, nach bhfuil a dtuairisc tugtha do na Coimisinéirí Ioncaim, ar cothabháil ag an duine sin le hinstitiúid airgeadais nó gur dóigh go mbeidh faisnéis i leabhair na hinstitiúide sin a thabharfadh le fios go bhfuil an ráiteas sin ar bhrabúis nó gnóchain, nó an tuairisceán sin ar ioncam, bréagach ar bhealach ábhartha, ordú a iarraidh ar bhreitheamh á cheangal ar an institiúid airgeadais sin an fhaisnéis seo a leanas a thabhairt don oifigeach údaraithe—
(i) sonraí iomlána faoi na cuntais go léir a bhí á gcothabháil ag an duine sin, go haonraic nó i gcomhpháirt le haon duine nó daoine eile, san institiúid sin le linn tréimhse nach faide ná deich mbliana díreach roimh dháta an iarratais, agus
(ii) cibé faisnéis a bheidh sonraithe san ordú i ndáil le hidirbhearta airgeadais an duine sin, ar faisnéis í a bheidh ar taifead i leabhair na hinstitiúide sin agus a bheadh ina faisnéis ábhartha le cinneadh a dhéanamh faoi chruinneas an ráitis ar bhrabúis nó gnóchain nó an tuairisceáin ar ioncam a sheachaid an duine sin, nó, i gcás mainneachtain ráiteas nó tuairisceán den sórt sin a sheachadadh, a bheadh ina fianaise ábhartha chun dliteanas an duine sin i leith cánach a chinneadh.
(3) Más deimhin leis an mbreitheamh a ndéanfar iarratas chuige faoi fho-alt (2) go bhfuil forais réasúnacha ann chun an t-iarratas a dhéanamh, féadfaidh sé, faoi réir cibé coinníollacha a mheasfaidh sé is cuí agus a shonróidh sé san ordú, ordú a dhéanamh á cheangal ar an institiúid airgeadais cibé sonraí agus cibé faisnéis a bheidh sonraithe san ordú a thabhairt don oifigeach údaraithe.
(4) I gcás ina ndéanfaidh breitheamh ordú faoin alt seo, féadfaidh sé freisin, ar iarratas ón oifigeach údaraithe lena mbaineann, ordú eile a dhéanamh do chur cosc go ceann cibé tréimhse a mheasfaidh an breitheamh is cuí agus a shonróidh sé san ordú le haon aistriú ar aon sócmhainní nó airgead de chuid an duine lena mbaineann an t-ordú agus atá i gcoimeád na hinstitiúide airgeadais an tráth a dhéanfar an t-ordú, nó le haon déileáil sna sócmhainní nó san airgead sin, gan toiliú ón mbreitheamh.
(5) Is i gcúirt iata a éistfear gach iarratas ar ordú faoin alt seo agus aon achomharc i ndáil leis an gcéanna.
Inmhuirearaitheacht brabús nó gnóchan áirithe.
19.—(1) Beidh cáin inmhuirearaithe ar bhrabúis nó gnóchain d'ainneoin gurbh amhlaidh, an tráth a rinneadh measúnacht i leith cánach maidir leis na brabúis nó na gnóchain sin—
(a) nárbh eol don chigire an bunadh ónar eascair na brabúis nó na gnóchain sin,
(b) nárbh eol dó gur eascair na brabúis nó na gnóchain go hiomlán nó go páirteach ó bhunadh dleathach nó ó ghníomhaíocht dhleathach, nó
(c) gur eascair na brabúis nó na gnóchain, agus gurbh eol dó gur eascair siad, ó bhunadh nó gníomhaíocht neamhdhleathach,
agus, nuair a bheidh inmhuirearaitheacht na mbrabús nó na ngnóchan sin i leith cánach á cinneadh déanfar neamhshuim d'aon cheist i dtaobh arbh ó bhunadh nó ó ghníomhaíocht nach eol nó ó bhunadh nó ó ghníomhaíocht neamhdhleathach a d'eascair na brabúis nó na gnóchain sin go hiomlán nó go páirteach.
(2) D'ainneoin aon ní sna hAchtanna Cánach, déanfar aon bhrabúis nó gnóchain ar a muirearófar cáin de bhua fho-alt (1)—
(a) a mhuirearú faoi Chás IV de Sceideal D, agus
(b) a thuairisciú mar “ioncam ilghnéitheach” sa mheasúnacht áirithe i leith cánach,
agus ní dhéanfaidh na Coimisinéirí Achomhairc nó cúirt an mheasúnacht a urscaoileadh de bhíthin amháin go mba chóir, ar leith ón alt seo, an t-ioncam a thuairisciú ar shlí éigin eile nó de bhíthin amháin gur ó bhunadh nó ó ghníomhaíocht nach eol nó ó bhunadh nó ó ghníomhaíocht neamhdhleathach a d'eascair na brabúis nó na gnóchain go hiomlán nó go páirteach.
(3) San alt seo ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin bhrabús corparáide, de réir mar is iomchuí.
(4) Beidh feidhm agus éifeacht leis an alt seo i ndáil le measúnachtaí i leith cánach arna ndéanamh ar dháta an Achta seo a rith nó aon lá dá éis.
Tuairisceán ar mhaoin.
20.—(1) (a) San alt seo—
folaíonn “sócmhainn” aon leas i sócmhainn;
ciallaíonn “leas teoranta”—
(i) leas (seachas leas léasach) ar feadh saoil nó saolta nó ar feadh tréimhse cinnte; nó
(ii) aon leas eile nach leas iomlán;
ciallaíonn “leanbh mionaoiseach” leanbh nach bhfuil 21 bliain d'aois slánaithe aige ar an dáta sonraithe agus nár phós ar an dáta sin nó roimhe;
ciallaíonn “forordaithe” forordaithe ag na Coimisinéirí Ioncaim;
folaíonn “maoin” leasanna agus cearta d'aon chineál, agus, gan dochar do ghinearáltacht a bhfuil ansin roimhe seo, folaíonn sé—
(i) i gcás leas teoranta, an mhaoin ina bhfuil an leas teoranta ar marthain nó ar a muirearaítear nó ar a n-urraítear é nó ar a bhfuil ceart chun é a mhuirearú nó a urrú,
(ii) leas feifeach,
(iii) leas nó scair i gcomhpháirtíocht, i nascthionóntacht nó in eastát duine éagtha,
(iv) stoic nó scaireanna i gcuideachta atá á leachtú,
(v) blianacht, agus
(vi) maoin atá ar áireamh i socraíocht a bhfuil de chumhacht ag an duine lena mbaineann í a chúlghairm;
tá le “socraíocht” an bhrí a shanntar dó le halt 447 den Acht Cánach Ioncaim, 1967;
ciallaíonn “dáta sonraithe”, i ndáil le fógra faoi fho-alt (2), an dáta atá sonraithe san fhógra;
ciallaíonn “cáin” cáin ioncaim.
(b) Chun críocha an ailt seo áireofar ar an gcostas a bhainfidh do dhuine as sócmhainn a fháil—
(i) méid nó luach na comaoine, in airgead nó i luach airgid, a thug sé féin nó a tugadh thar a cheann chun an tsócmhainn a fháil, mar aon leis na costais fhoghabhálacha a bhain dó ag fáil na sócmhainne nó, i gcás nach bhfuair sé an tsócmhainn, aon chaiteachas a thabhaigh sé ag soláthar na sócmhainne, agus
(ii) méid aon chaiteachais a thabhaigh sé nó a tabhaíodh thar a cheann ar an tsócmhainn chun luach na sócmhainne a mhéadú, is caiteachas a bhí le brath i staid nó i nádúr na sócmhainne ar an dáta sonraithe agus aon chaiteachas a thabhaigh sé ag bunú, ag caomhnú nó ag cosaint a theidil chun na sócmhainne nó chun cirt thairsti.
(2) Más rud é go seachadfaidh duine, chun críocha cánach, tuairisceán ar ioncam ar chigire agus nach mbeidh an cigire sásta leis an tuairisceán sin ar ioncam, féadfaidh an cigire—
(a) a cheangal ar an duine sin, le fógra i scríbhinn a thabharfar dó, agus
(b) i gcás ina n-áirítear, don bhliain mheasúnachta lena mbaineann an tuairisceán ar ioncam, go bhfuil an duine sin agus a chéile ina gcónaí le chéile chun críche alt 192 den Acht Cánach Ioncaim, 1967, a cheangal ar a chéile, le fógra i scríbhinn a thabharfar don chéile,
tuairisceán san fhoirm fhorordaithe a sheachadadh ar an gcigire, laistigh den tréimhse a bheidh sonraithe san fhógra nó laistigh de cibé tréimhse de bhreis air sin a cheadóidh an cigire, ar mhaoin is maoin iomchuí i ndáil leis an bhfógra sin ar an dáta a bheidh sonraithe san fhógra agus déanfaidh an duine sin nó a chéile, má cheanglaíonn an cigire air nó uirthi le fógra nó fógraí eile i scríbhinn, ráiteas ag fíorú an tuairisceáin sin ar ioncam, mar aon le cibé fianaise, ráiteas nó doiciméid a iarrfaidh an cigire i ndáil leis an maoin sin nó i ndáil le haon mhaoin a bhfuil cúis ag an gcigire lena chreidiúint gur cuid den mhaoin iomchuí í, a sheachadadh ar an gcigire laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra nó sna fógraí eile sin.
(3) (a) Ciallaíonn maoin iomchuí i ndáil le fógra faoi fho-alt (2), más rud é, maidir leis an duine dá dtabharfar an fógra—
(i) gur pearsa aonair é agus go mbaineann an tuairisceán áirithe ar ioncam le hioncam a bhfuil cáin inmhuirearaithe air ina leith seachas i gcáil ionadaitheach nó mar iontaobhaí, an mhaoin go léir a bhfuil teideal tairbhiúil ag an bpearsa aonair sin chuici ar an dáta sonraithe,
(ii) gurb eisean céile na pearsan aonair a sheachaid an tuairisceán ar ioncam, an mhaoin go léir a bhfuil teideal tairbhiúil ag an gcéile sin chuici ar an dáta sonraithe,
(iii) gur duine é is inmhuirearaithe i leith cánach i gcáil ionadaitheach agus go mbaineann an tuairisceán áirithe ar ioncam le hioncam duine a bhfuil sé inmhuirearaithe amhlaidh ina leith, an mhaoin go léir a bhfuil teideal tairbhiúil ag an dara duine sin a luaitear chuici agus ar maoin í as a dtagann ioncam a bhfuil an chéad duine sin a luaitear inmhuirearaithe i leith cánach i gcáil ionadaitheach ina leith nó ar maoin í a bhfeidhmíonn an chéad duine sin a luaitear feidhmeanna nó dualgais i ndáil léi sa cháil sin ar an dáta sonraithe, agus
(iv) gur duine é is inmhuirearaithe mar iontaobhaí iontaobhais agus go mbaineann an tuairisceán áirithe ar ioncam le hioncam de chuid an iontaobhais, an mhaoin go léir san iontaobhas ar an dáta sonraithe.
(b) Déanfar maoin a bhfuil teideal tairbhiúil chuici ag leanbh mionaoiseach de chuid pearsan aonair dá dtagraítear i bhfomhír (i) nó (ii) de mhír (a) a áireamh ar thuairisceán na pearsan aonair sin faoin alt seo i gcás—
(i) inar dhiúscair an phearsa aonair sin an mhaoin sin, tráth ar bith sula bhfuair an leanbh mionaoiseach í cibé acu is chuig an leanbh mionaoiseach, nó nach chuige, a diúscraíodh í, nó
(ii) inarbh é an phearsa aonair sin a sholáthair, go díreach nó go neamhdhíreach, an chomaoin i leith an leanbh mionaoiseach d'fháil na maoine sin.
(4) (a) I dtuairisceán faoin alt seo beidh sonraí na maoine iomchuí, ar a n-áireofar, i ndáil le gach sócmhainn a bheidh ar áireamh inti—
(i) tuairisc iomlán,
(ii) a suíomh ar an dáta iomchuí,
(iii) an costas a bhain don duine a bhfuil teideal tairbhiúil aige chuici as í a fháil,
(iv) dáta na fála, agus
(v) i gcás gur ar shlí seachas ar mhodh margán ar neamhthuilleamaí a fuarthas í, ainm agus seoladh an duine óna bhfuarthas í agus an chomaoin, más ann, a tugadh don duine sin i leith na fála.
(b) I dtuairisceán faoin alt seo beidh, i gcás leas nach leas iomlán, sonraí an teidil faoinar eascair an teidlíocht thairbhiúil.
(c) Beidh tuairisceán faoin alt seo sínithe ag an duine a mbeidh sé le seachadadh aige agus beidh dearbhú ann ón duine sin go bhfuil an tuairisceán cruinn iomlán, de réir mar is fearr is eol agus is feasach dó agus mar a chreideann sé.
(d) Féadfaidh na Coimisinéirí Ioncaim a cheangal gur faoi mhionn a dhéanfar an dearbhú a luaitear i mír (c).
(5) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1983, alt 20” a chur isteach i gcolún 2 den Sceideal sin.
Tuairisceán ó shealbhóirí ainmnitheacha urrús.
21.—(1) Más rud é, chun aon chríche de na hAchtanna Cánach, i gcás aon duine a bhfuil aon urrúis cláraithe ina ainm, go gceanglófar air, le fógra i scríbhinn a thabharfaidh cigire dó, déanamh amhlaidh, beidh air, laistigh den tréimhse ama a bheidh sonraithe san fhógra, a rá an é uinéir tairbhiúil na n-urrús é nó nach é agus, murab é úinéir tairbhiúil na n-urrús nó aon choda díobh é, soláthróidh sé, maidir le gach duine ar thar a cheann atá na hurrúis cláraithe ina ainm siúd—
(a) ainm agus seoladh an duine sin,
(b) luach ainmniúil na n-urrús atá cláraithe amhlaidh thar ceann an duine agus, sa mhéid gur scaireanna i gcuideachta na hurrúis, uimhir agus aicme na scaireanna sin, agus
(c) an dáta ar ar cláraíodh gach urrús amhlaidh ina ainm thar ceann an duine.
(2) San alt seo folaíonn “urrúis”—
(a) scaireanna, stoic, bannaí, bintiúir agus stoc bintiúir de chuid cuideachta (de réir bhrí alt 1 (5) den Acht Cánach Corparáide, 1976) agus freisin aon nóta gealltanais nó ionstraim eile is fianú ar fhéichiúnas agus a eisíodh chuig creidiúnaí iasachta (de réir bhrí alt 103 (7) den Acht Cánach Corparáide, 1976) de chuid cuideachta,
(b) urrúis arna mbunú agus arna n-eisiúint ag an Aire Airgeadais faoin Acht Príomh-Chiste (Forálacha Buana), 1965, nó faoi aon chumhachtaí eile faoina gcuirtear sin ar a chumas, agus aon stoc, bintiúr, stoc bintiúir, deimhniú muirir nó urrús eile arna eisiúint le ceadú an Aire Airgeadais arna thabhairt faoi aon Acht den Oireachtas agus a bhfuil íoc úis agus aisíoc caipitil ina leith ráthaithe ag an Aire Airgeadais faoin Acht sin, agus
(c) urrúis de chuid rialtas aon tíre nó críche lasmuigh den Stát.
(3) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1983, alt 21” a chur isteach i gcolún 2 den Sceideal sin.
Oibleagáid uimhir thagartha cánach a thaispeáint ar admhálacha, etc.
22.—(1) San alt seo—
ciallaíonn “gnó”—
(a) gairm, nó
(b) trádáil arb éard í go hiomlán soláthar (focal a bhfuil an bhrí chéanna leis sa mhír seo atá leis sna hAchtanna Cánach Breisluacha, 1972 go 1983) seirbhíse agus folaíonn sé, i gcás trádáil ar cuid di seirbhís a sholáthar, an chuid sin agus folaíonn sé freisin, i gcás trádáil arb éard í go hiomlán nó ar cuid di soláthar seirbhíse ina ndéantar earraí a sholáthar nuair atáthar ag soláthar na seirbhíse sin, an trádáil sin nó an chuid sin, de réir mar a bheidh;
ciallaíonn “duine sonraithe”, i ndáil le gnó—
(a) i gcás an gnó sin a bheith á sheoladh ag pearsa aonair, an phearsa aonair sin, agus
(b) i gcás an gnó a bheith á sheoladh ag comhpháirtíocht, an comhpháirtí tosaíochta;
ciallaíonn “uimhir thagartha cánach”, i ndáil le duine sonraithe, gach uimhir díobh seo a leanas:
(a) an Uimhir Ioncaim agus Árachais Shóisialaigh (IÁS) atá luaite ar aon deimhniú liúntas saor ó cháin a eiseoidh cigire chuig an duine sin, ach nach deimhniú a eiseofar chuig fostóir i leith fostaí de chuid an fhostóra sin,
(b) an uimhir thagartha atá luaite ar aon fhoirm thuairisceán ioncaim nó fógra measúnachta a eiseoidh cigire chuig an duine sin, agus
(c) uimhir chláraithe an duine sin chun críocha cánach breisluacha.
(2) Áiritheoidh an duine sonraithe i ndáil le gnó go mbeidh a uimhir thagartha cánach nó, má tá níos mó ná uimhir thagartha cánach amháin aige, ceann dá uimhreacha tagartha cánach nó, mura bhfuil aon uimhir thagartha cánach aige, a ainmneacha iomlána agus a sheoladh, luaite ar aon doiciméad (is sonrasc, nóta sochair, nóta dochair, admháil, cuntas, ráiteas cuntais, dearbhán nó meastachán a bhaineann le suim £5 nó níos mó) a eiseofar an lú lá de Mheán Fómhair, 1983, nó aon lá dá éis, i gcúrsa an ghnó sin.
(3) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1983, alt 22” a chur isteach i gcolún (3) den Sceideal sin.
Ainmneacha mainnitheoirí cánach a fhoilsiú.
23.—(1) San alt seo ciallaíonn “na hAchtanna”—
(a) na hAchtanna Cánach,
(b) na hAchtanna um Cháin Ghnóchan Caipitiúil,
(c) an tAcht Cánach Breisluacha, 1972, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(d) an tAcht um Cháin Fháltas Caipitiúil, 1976, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(e) na reachtanna a bhaineann le dleacht stampa agus le bainistí na dleachta sin, agus
(f) Cuid VI,
agus aon ionstraimí arna ndéanamh faoin gcéanna.
(2) Déanfaidh na Coimisinéirí Ioncaim, maidir le gach bliain (arb í an bhliain 1984 nó bliain dá éis sin í), liosta a thiomsú d'ainmneacha agus seoltaí agus de shlite beatha nó tuairiscí gach duine—
(a) ar ar ghearr cúirt fíneáil nó pionós eile faoi aon cheann de na hAchtanna i gcaitheamh na bliana sin,
(b) ar ar ghearr cúirt fineáil nó pionós eile thairis sin i gcaitheamh na bliana sin i leith gníomh nó neamhghníomh ag an duine i ndáil le cáin, nó
(c) ar staon na Coimisinéirí Ioncaim ina chás, de bhun chomhaontú a rinneadh leis an duine an bhliain sin, ó imeachtaí a thionscnamh chun aon fhíneáil nó pionós den chineál a luaitear i míreanna (a) agus (b) a ghnóthú agus, in ionad imeachtaí den sórt sin a thionscnamh, gur ghlac siad, nó gur gheall siad go nglacfadh siad, le suim shonraithe airgid mar shocraíocht ar aon éileamh ó na Coimisinéirí Ioncaim i leith aon dliteanas sonraithe de chuid an duine faoi aon cheann de na hAchtanna maidir leis na nithe seo a leanas—
(i) aon cháin a íoc,
(ii) ús ar an gcáin sin a íoc, agus
(iii) fíneáil nó pionós airgeadaíochta eile ina leith sin.
(3) D'ainneoin aon oibleagáid maidir le rúndacht a fhorchuirtear orthu leis na hAchtanna nó leis an Acht um Rúin Oifigiúla, 1963—
(a) áireoidh na Coimisinéirí Ioncaim sa tuarascáil bhliantúil uathu don Aire Airgeadais, ag tosú leis an tuarascáil don bhliain 1984, an liosta dá dtagraítear i bhfo-alt (2) don bhliain lena mbaineann an tuarascáil, agus
(a) féadfaidh na Coimisinéirí Ioncaim, tráth ar bith, a chur faoi deara go bhfoilseofar san Iris Oifigiúil aon liosta dá dtagraítear i bhfo-alt (2).
(4) Níl feidhm ag mír (c) d'fho-alt (2) i ndáil le duine más rud é i gcás an duine sin—
(a) gur deimhin leis na Coimisinéirí Ioncaim go ndearna an duine sin, sular chuir siad féin nó aon duine dá n-oifigigh tús le haon imscrúdú nó fiosrúchán faoi aon ábhar ba bhun le dliteanas dá dtagraítear sa mhír sin ar thaobh an duine sin, faisnéis iomlán i ndáil leis an ábhar sin agus sonraí iomlána ina thaobh a sholáthar dóibh go deonach, nó
(b) nach mó ná £10,000 an tsuim shonraithe dá dtagraítear sa mhír sin (c) nó gur íocadh í an 31ú lá de Nollaig, 1983, nó aon lá roimhe sin.
(5) Maidir le haon liosta den chineál dá dtagraítear i bhfo-alt (2) sonrófar ann i ndáil le gach duine a bheidh ainmnithe sa liosta cibé sonraí is oiriúnach leis na Coimisinéirí Ioncaim—
(a) i dtaobh an ábhair ba bhun leis an bhfíneáil nó leis an bpionós den chineál dá dtagraítear i bhfo-alt (2) a gearradh ar an duine nó, de réir mar a bheidh, an dliteanas den chineál sin a raibh an duine faoina réir, agus
(b) i dtaobh aon ús, fíneáil nó pionós airgeadaíochta eile, agus i dtaobh aon phionós nó smachtbhanna eile, ab inchurtha ar an duine sin, nó a ghearr cúirt air, agus arbh é an t-ábhar sin ba bhun leis.
(6) San alt seo ciallaíonn “cáin” cáin ioncaim, cáin ghnóchan caipitiúil, cáin chorparáide, cáin bhreisluacha, cáin bhronntanais, cáin oidhreachta, cáin mhaoine cónaithe agus dleacht stampa.
Caibidil V
Cáin Ioncaim agus Cáin Chorparáide
Leasú ar alt 58 (íocaíochtaí le hiontaobhaithe a asbhaint de réir Sceideal D) den Acht Airgeadais, 1982.
24.—Leasaítear leis seo alt 58 (1) den Acht Airgeadais, 1982, le héifeacht amhail ar an agus ón 6ú lá d'Aibreán, 1982—
(a) trí “nó, i gcás grúp-scéim, ag cuideachta rannpháirteach” a chur isteach i ndiaidh “ag an gcuideachta lena mbaineann”, agus
(b) tríd an gcoinníoll breise seo a leanas a chur isteach i ndiaidh an choinníll:
“Ar choinníoll freisin nach mó an asbhaint a bheidh le lamháil faoin alt seo nó faoi aon fhoráil eile de chuid na nAchtanna Cánach i leith aon suime nó comhiomlán aon suimeanna a caitheadh amhlaidh sa tréimhse chuntasaíochta sin ná cibé suim is dóigh leis na Coimisinéirí Ioncaim a bheith réasúnach ag féachaint do líon na bhfostaithe nó na stiúrthóiri de chuid na cuideachta a bheidh ag déanamh na híocaíochta a bhfuil comhaontaithe acu bheith rannpháirteach sa scéim, do na seirbhísí a thugann siad don chuideachta sin, do leibhéil a gcuid luach saothair, d'fhad a gcuid seirbhíse nó do thosca eile dá samhail.”,
agus tá an chuid sin den alt sin 58 (1), arna leasú amhlaidh, a thagann roimh mhír (a) den alt sin, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA 58.—(1) Maidir le haon tréimhse chuntasaíochta, aon suim a bheidh caite ag an gcuideachta lena mbaineann nó, i gcás grúp-scéim, ag cuideachta rannpháirteach sa tréimhse chuntasaíochta sin ag déanamh íocaíochta nó íocaíochtaí le hiontaobhaithe scéime ceadaithe— |
Leasú ar fhorálacha a bhaineann le srianú faoisimh i leith úis.
25.—(1) Leasaítear leis seo alt 21 den Acht Airgeadais, 1982, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
“(3) (a) D'ainneoin fhorálacha fho-alt (2), beidh feidhm ag na príomh-ailt—
(i) i ndáil le hiasacht nó iasachtaí a tugadh tar éis an dáta feidhme ach sin ar an 9ú lá d'Fheabhra, 1983, nó aon lá roimhe, maidir le hús a íocadh nó is iníoctha ar an iasacht nó na hiasachtaí sin an 5ú lá d'Aibreán, 1985, nó aon lá roimhe, agus
(ii) i ndáil le hiasacht nó iasachtaí a tugadh tar éis an 9ú lá d'Fheabhra, 1983, maidir le hús a íocadh nó is iníoctha ar an iasacht nó na hiasachtaí sin an 5ú lá d'Aibreán, 1983, nó aon lá roimhe,
a mhéid nach mó ná an teorainn shonraithe don bhliain mheasúnachta méid na hiasachta nó méid comhiomlán na n-iasachtaí ar ar íocadh nó ar arb iníoctha an t-ús sin i mbliain mheasúnachta agus, más mó ná an teorainn shonraithe don bhliain mheasúnachta an méid sin nó an méid comhiomlán sin ar ar íocadh nó ar arb iníoctha ús ar an iasacht nó ar na hiasachtaí, ní bheidh feidhm ag na príomh-ailt ach amháin maidir le cibé riar den ús sin a bhfuil idir é agus iomlán an úis sin an chomhréir chéanna atá idir an chuid sin den mhéid sin nó den mhéid comhiomlán sin nach mó ná an teorainn shonraithe agus iomlán an mhéid sin nó an mhéid chomhiomláin sin.
(b) San fho-alt seo ciallaíonn ‘teorainn shonraithe’, i ndáil le bliain mheasúnachta—
(i) i gcás fearchéile a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, £5,000,
(ii) i gcás baintreach fir nó mná, £3,600, nó
(iii) in aon chás eile, £2,500.”.
(2) Leasaítear leis seo alt 23 den Acht Airgeadais, 1982, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
“(3) I ndáil—
(a) le hús iomchuí a íocfar an 5ú lá d'Aibreán, 1985, nó aon lá roimhe, ar na hiasachtaí go léir a thabharfar tar éis an dáta feidhme ach sin ar an 9ú lá d'Fheabhra, 1983, nó aon lá roimhe,
(b) le hús iomchuí a íocfar an 5ú lá d'Aibreán, 1983, nó aon lá roimhe, ar na hiasachtaí go léir a thabharfar tar éis an 9ú lá d'Fheabhra, 1983,
(c) le hús—
(i) a íocfar an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ar na hiasachtaí go léir a thabharfar tar éis an 9ú lá d'Fheabhra, 1983,
(ii) a íocfar an 6ú lá d'Aibreán, 1985, nó aon lá dá éis, ar na hiasachtaí go léir a thabharfar tráth ar bith,
(iii) a íocfar tar éis an dáta feidhme ar rótharraingt nach raibh ar marthain ar an dáta sin,
(iv) a íocfar an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ar rótharraingt a bhí ar marthain ar an dáta feidhme, agus
(d) le hús ar rótharraingt dá dtagraítear i mír (c) (iv) i gcás ar sa bhliain dar críoch an 5ú lá d'Aibreán, 1983, a bheidh an t-ús sin íoctha, sa mhéid gur mó méid an úis ná méid an úis ab iníoctha don bhliain sin ar mhéid na rótharraingte ar an dáta feidhme de réir an ráta ar arbh inmhuirearaithe ús ar an méid sin ar an dáta feidhme,
beidh éifeacht le halt 10 den Acht Cánach Corparáide, 1976, ionann is dá gcuirfí an fo-alt seo a leanas in ionad fho-alt (6)—
‘(6) Faoi réir fho-alt (7), ní dhéileálfar le hús mar mhuirear ar ioncam.’.”.
Leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
26.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1983” a chur in ionad “1982” (a cuireadh isteach leis an Acht Airgeadais, 1982)—
(a) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1977) a ghabhann le fo-alt (4) (a),
(b) i bhfo-alt (7) (a cuireadh isteach leis an Acht Airgeadais, 1977), agus
(c) i bhfo-alt (9) (a cuireadh isteach leis an Acht Airgeadais, 1977) gach áit a bhfuil sé,
agus tá an mhír sin, an fo-alt sin (7) (seachas an coinníoll) agus an fo-alt sin (9) (seachas an coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis. (7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1983, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin: (9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ag us arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin: |
(2) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976—
(a) trí “1983-84” a chur in ionad “1982-83” (a cuireadh isteach leis an Acht Airgeadais, 1982) i bhfo-alt (3), agus
(b) trí “1983” a chur in ionad “1982” (a cuireadh isteach leis an Acht Airgeadais, 1982) gach áit a bhfuil sé i bhfo-alt (5) (a cuireadh isteach leis an Acht Airgeadais, 1978) agus i bhfo-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1977),
agus tá an fo-alt sin (3), an fo-alt sin (5) (seachas an coinníoll) agus an fo-alt sin (6) (seachas an coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis trádála duine do thréimhse chuntasaíochta a bheith á ríomh, ní bheidh éifeacht léi chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1983-84. (5) Le linn ioncam trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976, go dtí an 5ú lá d'Aibreán, 1983, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin: (6) Le linn ioncam trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ag us arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1983, nó aon lá dá éis: |
(3) (a) Faoi réir mhír (c), baineann an fo-alt seo le haon mhéid a bheadh, maidir le tréimhse chuntasaíochta cuideachta dar críoch dáta is déanaí ná an 5ú lá d'Aibreán, 1982, agus is luaithe ná an 6ú lá d'Aibreán, 1983, le háireamh, ar leith ó mhír (b), mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin de bhua alt 31A den Acht Airgeadais, 1975.
(b) D'ainneoin aon fhoráil dá mhalairt, ní áireofar méid lena mbaineann an fo-alt seo i ndáil le cuideachta mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta a luaitear i mír (a) ach áireofar é mar fháltas trádála de chuid na trádála sin don tréimhse chuntasaíochta is túisce de chuid na cuideachta dar críoch dáta tar éis an 5ú lá d'Aibreán, 1983.
(c) Ní bheidh éifeacht leis an bhfo-alt seo maidir le trádáil cuideachta i gcás feidhm a bheith ag forálacha fho-alt (10) (a cuireadh isteach leis an Acht Airgeadais, 1977) den alt sin 31A i ndáil le tréimhse chuntasaíochta de chuid na cuideachta dar críoch dáta roimh an 6ú lá d'Aibreán, 1983.
(4) (a) Faoi réir mhír (c), baineann an fo-alt seo le haon mhéid a bheadh, maidir le tréimhse chuntasaíochta dar críoch dáta is déanaí ná an 5ú lá d'Aibreán, 1982, agus is luaithe ná an 6ú lá d'Aibreán, 1983, le háireamh, ar leith ó mhír (b), mar fháltas trádála de chuid thrádáil duine don tréimhse chuntasaíochta sin de bhua alt 12 den Acht Airgeadais, 1976.
(b) D'ainneoin aon fhoráil dá mhalairt, ní áireofar méid lena mbaineann an fo-alt seo i ndáil le duine mar fháltas trádála de chuid thrádáil an duine don tréimhse chuntasaíochta a luaitear i mír (a) ach áireofar é mar fháltas trádála de chuid na trádála sin don chéad tréimhse chuntasaíochta ina dhiaidh sin.
(c) Ní bheidh éifeacht leis an bhfo-alt seo maidir le trádáil i gcás feidhm a bheith ag forálacha fho-alt (8) (a cuireadh isteach leis an Acht Airgeadais, 1977) den alt sin 12 i ndáil leis an tréimhse chuntasaíochta a luaitear i mír (a).
Feidhm alt 31 (cumainn fhoirgníochta) den Acht Cánach Corparáide, 1976, maidir le 1983-84.
27.—(1) Beidh éifeacht le halt 40 (1) den Acht Airgeadais, 1977 (arna leathnú le halt 52 den Acht Airgeadais, 1980) i ndáil leis an mbliain 1983-84 mar atá éifeacht leis i ndáil leis na blianta 1980-81 agus 1981-82—
(a) maidir le haon chumann foirgníochta a thabharfaidh do na Coimisinéirí Ioncaim, ar an 30ú lá de Mheán Fómhair, 1983, nó aon lá roimhe, gealltanas i scríbhinn go gcomhoibreoidh sé go hiomlán leis na Coimisinéirí sin in aon scéim dá gcuid chun an ráta laghdaithe dá dtagraítear i mír (a) d'alt 31 (1) den Acht Cánach Corparáide, 1976 a chinneadh (ag féachaint don oibleagáid a fhorchuirtear ar na Coimisinéirí sin leis an gcoinníoll a ghabhann leis an alt sin 31 (1)), agus go háirithe, go soláthróidh sé do na Coimisinéirí sin cibé tuairisceáin, faisnéis agus sonraí eile a mheasfaidh na Coimisinéirí is gá chun críocha an chinnidh sin, agus
(b) maidir le haon chumann foirgníochta eile, faoi réir an mhodhnaithe maidir leis an ráta laghdaithe sin, arb é a bheadh ann don bhliain 1983-84, de bhua an ailt sin 40 (1) (arna leathnú leis an bhfo-alt seo), 70 faoin gcéad den ráta caighdeánach, gurb é a bheidh ann, don bhliain sin, 75 faoin gcéad den ráta caighdeánach.
(2) San alt seo tá le “cumann foirgníochta” an bhrí chéanna atá leis in alt 31 den Acht Cánach Corparáide, 1976.
Dáiltí: méadú ar chreidmheasanna cánach, etc.
28.—(1) Ní bheidh éifeacht le halt 28 (1) den Acht Airgeadais, 1978, i ndáil le dáiltí a dhéanfar an 6ú lá d'Aibreán, 1983, nó aon lá dá éis.
(2) Beidh éifeacht le halt 45 (5) den Acht Cánach Corparáide, 1976, maidir le dáiltí a gheofar an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ionann is dá mba rud é nár achtaíodh alt 28 (3) den Acht Airgeadais, 1978.
(3) (a) Baineann an fo-alt seo le dáileadh a dhéanfaidh cuideachta an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, agus a mbeidh feidhm ag alt 64 den Acht Cánach Corparáide, 1976, maidir leis.
(b) Ní bheidh feidhm ag alt 28 (7) den Acht Airgeadais, 1978, maidir le dáileadh lena mbaineann an fo-alt seo.
(c) Déanfar an tagairt do chreidmheasanna cánach áirithe sa mhíniú ar B i bhfo-alt (2) d'alt 64 den Acht Cánach Corparáide, 1976, a fhorléiriú, i ndáil le dáiltí lena mbaineann an t-alt sin 64 agus—
(i) a fuair cuideachta a dhéanann dáileadh lena mbaineann an fo-alt seo,
agus
(ii) a rinneadh tar éis an 5ú lá d'Aibreán, 1978, agus roimh an 6ú lá d'Aibreán, 1983,
mar thagairt do dhaichead a naoi de thríocha naoithe de na creidmheasanna cánach sin.
Feidhm alt 23 (asbhaint i leith caiteachais áirithe ar chóiríocht chónaithe chíosa a fhoirgniú) den Acht Airgeadais, 1981.
29.—(1) Leasaítear leis seo alt 23 (dá ngairtear “an príomh-alt” ina dhiaidh seo san alt seo agus in alt 30) den Acht Airgeadais, 1981, trí “1987” a chur in ionad “1984” sa mhíniú ar “tréimhse cháilitheach” i bhfo-alt (1) (a), agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach an 29ú lá d'Eanáir, 1981, agus dar críoch an 31ú lá de Mhárta, 1987; |
(2) Chun críocha faoisimh faoin bpríomh-alt i leith caiteachas lena mbaineann an t-alt seo, beidh éifeacht leis an míniú ar “áitreabh cáilitheach” i bhfo-alt (1) (a) den phríomh-alt ionann is dá mba thagairt do 90 méadar cearnach an tagairt ann do 75 mhéadar chearnacha:
Ar choinníoll nach áitreabh cáilitheach de bhua an fho-ailt seo teach (is árasán nó teaghasán den chineál a luaitear sa mhíniú) ar mó ná 75 mhéadar chearnacha a achar urláir iomlán mura mbeidh trí sheomra codlata nó níos mó ann; agus, chun críocha an choinníll seo, ciallaíonn “seomra codlata” seomra a mbeidh deimhnithe ag an Aire Comhshaoil ina leith—
(a) go bhfuil sé deartha agus foirgnithe lena úsáid mar sheomra codlata, agus
(b) go bhfuil sé oiriúnach lena úsáid amhlaidh.
(3) Más rud é, de bhua fho-alt (2) den phríomh-alt, go mbeidh aon chaiteachas lena mbaineann an t-alt seo le cur i gcuntas d'aon tréimhse inmhuirearaithe le linn easnamh i leith aon chíosa ó áitreabh cáilitheach a bheith á ríomh faoi alt 81 (4) den Acht Cánach Ioncaim, 1967, ansin, d'ainneoin an fho-ailt sin (2), ní chuirfear i gcuntas amhlaidh ach an méid sin den chaiteachas sin nach mó ná méid an chíosa sin agus beidh feidhm ag fo-alt (4) maidir le haon tréimhse inmhuirearaithe ina dhiaidh sin i ndáil le haon anbharr atá ag an gcaiteachas sin ar mhéid an chíosa sin (dá ngairtear “anbharr caiteachais” ina dhiaidh seo san alt seo).
(4) Más rud é, maidir le haon tréimhse inmhuirearaithe lena mbaineann fo-alt (3), go mbeidh méid éigin d'anbharr caiteachais ann, áireofar an méid sin, chun críocha fho-alt (2) den phríomh-alt agus fho-alt (3) den alt seo (lena n-áirítear aon fheidhmiú breise ar an bhfo-alt seo) ionann is dá mba chaiteachas lena mbaineann an t-alt seo é a bheidh, de bhua an fho-ailt sin (2), le cur i gcuntas don chéad tréimhse inmhuirearaithe eile ina dhiaidh sin le linn barrachas nó easnamh i ndáil le haon chíos ón áitreabh cáilitheach a bheith á ríomh faoi alt 81 (4) den Acht Cánach Ioncaim, 1967.
(5) Más rud é, faoin gcoinníoll a ghabhann le fo-alt (2) den phríomh-alt, go mbeidh aon laghdú le déanamh ar chaiteachas atá le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ach gur tabhaíodh cuid de an 31ú lá de Mhárta, 1984, nó aon lá roimhe, agus cuid de tar éis an dáta sin, déanfar méid an laghdaithe sin a chionroinnt ar an gcuid sin den tréimhse cháilitheach a bhí ann ar an dáta sin nó aon lá roimhe agus ar an gcuid sin den tréimhse cháilitheach a bhí ann tar éis an dáta sin de réir na méideanna faoi seach den chaiteachas a áirítear mar chaiteachas a tabhaíodh sna codanna sin.
(6) Más rud é, faoi fho-alt (6) nó (7) den phríomh-alt, nó faoi cheachtar de na fo-ailt sin arna chur chun feidhme le halt 24 den Acht Airgeadais, 1981, go n-áirítear duine mar dhuine a thabhaigh caiteachas (dá ngairtear “an chéad chaiteachas a luaitear” ina dhiaidh seo san fho-alt seo) sa tréimhse cháilitheach ag foirgniú tí agus go bhfuil méid éigin den chaiteachas a tabhaíodh iarbhír ag foirgniú nó ag athchóiriú an tí sin le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ach gur tabhaíodh cuid de an 31ú lá de Mhárta, 1984, nó aon lá roimhe, agus cuid de tar éis an dáta sin, áireofar an chéad chaiteachas a luaitear mar chaiteachas a tabhaíodh go páirteach ar an dáta sin nó aon lá roimhe agus go páirteach tar éis an dáta sin sna comhréireanna céanna ina raibh méid an chaiteachais a tabhaíodh iarbhír sa tréimhse cháilitheach le háireamh amhlaidh.
(7) (a) San alt seo—
ciallaíonn “tréimhse inmhuirearaithe”—
(i) i gcás ina bhfuil cáin ioncaim inmhuirearaithe ar aon chíos, bliain mheasúnachta, agus
(ii) i gcás ina bhfuil cáin chorparáide inmhuirearaithe ar aon chíos, tréimhse chuntasaíochta;
ciallaíonn “caiteachas lena mbaineann an t-alt seo” caiteachas a thabhófar sa tréimhse (dá ngairtear “an chéad tréimhse a luaitear” ina dhiaidh seo sa mhíniú seo) dar tosach an 1ú lá d'Aibreán, 1984, agus dar críoch an 31ú lá de Mhárta, 1987, ag foirgniú áitreabh cáilitheach; agus d'fhonn a chinneadh ar tabhaíodh agus cá mhéad a tabhaíodh an caiteachas sin amhlaidh sa chéad tréimhse a luaitear, beidh éifeacht le fo-alt (1) (b) den phríomh-alt ionann is dá mba thagairtí don chéad tréimhse a luaitear na tagairtí i bhfomhír (i) den fho-alt sin don tréimhse cháilitheach agus sin fara aon mhodhnuithe eile is gá.
(b) Déanfar an t-alt seo agus alt 30 a fhorléiriú le chéile leis an bpríomh-alt.
Feidhm alt 24 (forálacha d'fhorlíonadh alt 23) den Acht Airgeadais, 1981.
30.—(1) Beidh feidhm ag fo-ailt (2), (3) agus (4) d'alt 29, fara aon mhodhnuithe is gá, maidir le caiteachas lena mbaineann an t-alt seo mar atá feidhm acu maidir le caiteachas lena mbaineann an t-alt sin.
(2) San alt seo ciallaíonn “caiteachas lena mbaineann an t-alt seo” caiteachas a thabhófar sa tréimhse (dá ngairtear “an chéad tréimhse a luaitear” ina dhiaidh seo sa mhíniú seo) dar tosach an 1ú lá d'Aibreán, 1984, agus dar críoch an 31ú lá de Mhárta, 1987, chun dhá theach nó níos mó a dhéanamh d'fhoirgneamh nach raibh á úsáid mar theaghais, nó a bhí á úsáid mar theaghais aonair, roimh an athchóiriú; agus d'fhonn a chinneadh ar tabhaíodh agus cá mhéad a tabhaíodh an caiteachas sin amhlaidh sa chéad tréimhse a luaitear, beidh éifeacht le fo-alt (1) (b) den phríomh-alt ionann is dá mba thagairtí don chéad tréimhse a luaitear na tagairtí i bhfomhír (1) den fho-alt sin don tréimhse cháilitheach agus sin fara aon mhodhnuithe eile is gá.
Caibidil VI
Cáin Chorparáide
Buanú ar fhaoiseamh maidir le méadú ar fhostaíocht.
31.—Beidh éifeacht le Caibidil VIII de Chuid I den Acht Airgeadais, 1982, maidir le tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta cuideachta atá laistigh den bhliain dar críoch an 30ú lá de Mheitheamh, 1984, mar atá éifeacht léi maidir le tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta cuideachta atá laistigh den bhliain dar críoch an 30ú lá de Mheitheamh, 1983, faoi réir na modhnuithe seo a leanas—
(a) in alt 43 den Acht sin, cuirfear “1984” in ionad “1983” sa mhíniú ar “tréimhse iomchuí”,
(b) in ailt 44 agus 45 den Acht sin, cuirfear “1983” in ionad “1982” gach áit a bhfuil sé, agus
(c) in alt 46 den Acht sin, cuirfear “1982” in ionad “1981”.
Brabúis Bhord Gáis Éireann a bheith díolmhaithe ó ch áin chorparáide.
32.—D'ainneoin aon fhoráil de chuid na nAchtanna Cánach Corparáide, beidh brabúis a eascróidh chuig Bord Gáis Éireann in aon tréimhse chuntasaíochta dar críoch aon tráth tar éis an 31ú lá de Nollaig, 1982, díolmhaithe ó cháin chorparáide.
Leasú ar alt 56 (onnmhairiú earraí áirithe) den Acht Cánach Corparáide, 1976.
33.—Leasaítear leis seo alt 56 den Acht Cánach Corparáide, 1976, maidir le haon táirge muiceola a dhíol (cibé acu roimh dháta an Achta seo a rith nó dá éis sin a dhíolfar é), tríd an míniú seo a leanas a chur in ionad an mhínithe ar “an Coimisiún” i bhfo-alt (1):
“ciallaíonn ‘an Coimisiún’ an Coimisiún Muc agus Bagúin nó an Coimisiún Muc agus Bagúin Teoranta, de réir mar a bheidh;”.
Leathnú ar idirbhearta díolmhaithe i ndáil le cumainn talmhaíochta.
34.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an Acht Airgeadais, 1978, trí “seirbhísí a sholáthraítear i gcúrsa pórú, clárú agus díol beostoic fholaíochta fheirme a chur chun cinn” a chur isteach i mír 2 de Chuid I roimh “péarslaí a scriosadh”.
Leasú ar alt 98 (iasachtaí do rannpháirtithe, etc.) den Acht Cánach Corparáide, 1976.
35.—Leasaítear leis seo alt 98 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (8):
“(9) Chun críocha an ailt seo agus i ndáil le haon iasacht a thabharfar nó airleacan a dhéanfar an 23ú lá de Bhealtaine, 1983, nó aon lá dá éis, beidh éifeacht le halt 94 (1) ionann is dá ndéanfaí an tagairt i mír (b) do chumann tionscail agus coigiltis cláraithe a scriosadh.”.
Leasú ar alt 143 (tuairisceán ar bhrabúis) den Acht Cánach Corparáide, 1976.
36.—Leasaítear leis seo alt 143 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7):
“(7) (a) I gcás ina ndéanfaidh cuideachta, a mbeidh ceangailte uirthi go cuí tuairisceán faoin alt seo a sheachadadh, mainneachtain an tuairisceán a sheachadadh, nó i gcás nach mbeidh an cigire sásta leis an tuairisceán a bheidh seachadta ag aon chuideachta den sórt sin, féadfaidh oifigeach údaraithe fógra nó fógraí i scríbhinn a sheirbheáil ar an gcuideachta sin á cheangal uirthi aon ní de na nithe seo a leanas a dhéanamh, is é sin le rá—
(i) cóipeanna de cibé cuntais (lena n-áirítear cláir chomhardaithe) de chuid na cuideachta a bheidh sonraithe nó a mbeidh tuairisc orthu san fhógra a sheachadadh ar an gcigire nó ar an oifigeach údaraithe laistigh de cibé tréimhse a bheidh sonraithe ann, lena n-áirítear, i gcás iniúchadh a bheith déanta ar na cuntais, cóip de dheimhniú an iniúchóra;
(ii) na leabhair, na cuntais agus na doiciméid go léir a bheidh i seilbh na cuideachta nó faoina cumhacht aici agus a bheidh sonraithe nó a mbeidh tuairisc orthu san fhógra a chur ar fáil, laistigh de cibé tréimhse ama a bheidh sonraithe san fhógra, lena n-iniúchadh ag cigire nó ag oifigeach údaraithe, ar leabhair, cuntais agus doiciméid iad a bhfuil faisnéis maidir le brabúis, sócmhainní nó dliteanais na cuideachta iontu.
(b) Féadfaidh an cigire nó an t-oifigeach údaraithe cóipeanna a dhéanamh d'aon leabhair, cuntais nó doiciméid a chuirfear ar fáil dó lena n-iniúchadh faoin bhfo-alt seo nó féadfaidh sé sleachta a thógáil astu.
(c) An tagairt i bhfo-alt (8) (a) do thuairisceán a sheachadadh measfar go bhfolaíonn sí tagairt do dhéanamh aon ní a shonraítear i bhfomhíreanna (i) agus (ii) de mhír (a) den fho-alt seo.
(d) San fho-alt seo ciallaíonn ‘oifigeach údaraithe’ cigire nó oifigeach eile do na Coimisinéirí Ioncaim a bheidh údaraithe i scríbhinn acu na cumhachtaí a thugtar leis an bhfo-alt seo a fheidhmiú.”.
Leasú ar alt 146 (achomhairc) den Acht Cánach Corparáide, 1976.
37.—Leasaítear leis seo alt 146 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Beidh feidhm ag forálacha Chuid XXVI (Achomhairc) den Acht Cánach Ioncaim, 1967, chun críocha cánach corparáide mar atá feidhm acu chun críocha cánach ioncaim agus, dá réir sin, sna forálacha sin—
(a) is tuigthe go bhfolaíonn aon tagairt do cháin ioncaim tagairt do cháin chorparáide,
(b) is tuigthe go bhfolaíonn aon tagairt do bhliain mheasúnachta tagairt do thréimhse chuntasaíochta,
(c) is tuigthe go bhfolaíonn aon tagairt do thuairisceán ar ioncam tagairt do thuairisceán faoi alt 143, agus
(d) is tuigthe go bhfolaíonn aon tagairt do na hAchtanna Cánach Ioncaim tagairt do na hAchtanna Cánach Corparáide.”.
Caibidil VII
Luathcháin Chorparáide
Dliteanas maidir le luathcháin chorparáide.
38.—Ach amháin mar a fhoráiltear a mhalairt sa Chaibidil seo, i gcás ina ndéanfaidh cuideachta a chónaíonn sa Stát dáileadh an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis, dlífidh sí cáin chorparáide (dá ngairfear “luathcháin chorparáide”) a íoc de réir na Caibidle seo agus, faoi réir alt 41, is é a bheidh san íocaíocht sin, cibé acu is duine atá i dteideal creidmheasa cánach i leith an dáilte faighteoir an dáilte nó nach ea, méid is ionann agus méid an chreidmheasa cánach a bhfuil faighteoir, ar duine den sórt sin é, ina theideal i leith an dáilte sin.
Luathcháin chorparáide a fhritháireamh.
39.—(1) Déanfar luathcháin chorparáide a d'íoc cuideachta (agus nach mbeidh aisíoctha) i ndáil le haon dáileadh a rinne sí i dtréimhse chuntasaíochta a fhritháireamh, a mhéid is féidir, in aghaidh a dliteanas cánach corparáide ar aon ioncam ar ar muirearaíodh cáin chorparáide don tréimhse chuntasaíochta sin agus urscaoilfear dá réir sin méid comhréireach den dliteanas sin.
(2) Más rud é, i gcás aon tréimhse chuntasaíochta de chuid cuideachta, go mbeidh méid barrachais ann de luathcháin chorparáide (is é sin le rá, luathcháin chorparáide nach féidir a fhritháireamh in aghaidh dhliteanas cánach corparáide na cuideachta don tréimhse sin mar gheall ar easpa nó easnamh san ioncam ar ar muirearaíodh cáin chorparáide don tréimhse nó mar gheall ar aon fhaoiseamh ón méid, nó aon laghdú ar an méid, cánach corparáide a muirearaíodh ar an ioncam sin don tréimhse), féadfaidh an chuideachta, laistigh de dhá bhliain tar éis dheireadh na tréimhse sin, a éileamh go ndéanfar an méid sin go léir nó aon chuid de a áireamh chun críocha an ailt seo (ach ní chun aon fheidhmiú breise a dhéanamh ar an bhfo-alt seo) ionann is dá mba luathcháin chorparáide é a íocadh i leith dáiltí a rinne an chuideachta in aon tréimhse chuntasaíochta dá cuid dar chríoch tráth ar bith sa tréimhse dhá mhí dhéag díreach roimh an tréimhse chuntasaíochta sin (ach amháin sa chaoi go ndéanfar an méid is ábhar don éileamh a fhritháireamh, a mhéid is féidir, in aghaidh dhliteanas na cuideachta do thréimhse chuntasaíochta is neasa i dtosaíocht ar thréimhse chuntasaíochta is cianda) agus is dá réir sin a aisíocfar cáin chorparáide, a mhéid a éileofar sin.
(3) Más rud é, i gcás aon tréimhse chuntasaíochta de chuid cuideachta, go mbeidh méid barrachais ann de luathcháin chorparáide nach mbeifear tar éis déileáil leis faoi fho-alt (2), áireofar an méid sin chun críocha an ailt seo (lena n-áirítear aon fheidhmiú breise ar an bhfo-alt seo) ionann is dá mba luathcháin chorparáide é a íocadh i leith dáiltí a rinne an chuideachta sa chéad tréimhse chuntasaíochta eile.
(4) Chun críocha an ailt seo is é ioncam cuideachta ar a muirearaítear cáin chorparáide d'aon tréimhse chuntasaíochta a hioncam don tréimhse sin mar a mhínítear sin in alt 28 den Acht Cánach Corparáide, 1976, chun críocha an ailt sin.
(5) Chun críocha an ailt seo féadfar le fógra faoi alt 143 den Acht Cánach Corparáide, 1976, a cheangal go mbeidh i dtuairisceán a bheidh le seachadadh ag cuideachta faoin alt sin 143 sonraí maidir le haon bharrachas de luathcháin chorparáide a tugadh ar aghaidh i ndáil leis an gcuideachta sin faoi fho-alt (3).
(6) Beidh éifeacht leis an alt seo faoi réir na bhforálacha sin ina dhiaidh seo den Chaibidil seo.
Ceartú ar fhritháireamh iomarcach luathchánach corparáide.
40.—Má fhaigheann cigire amach, maidir le haon fhritháireamh luathchánach corparáide a rinneadh faoi alt 39, nár chóir é a dhéanamh, nó go bhfuil sé iomarcach nó éirithe iomarcach, féadfaidh an cigire aon mheasúnachtaí a dhéanamh is dóigh leis is gá chun aon cháin ba chóir a bheith íoctha a ghnóthú agus chun a áirithiú i gcoitinne gurb é a bheidh i ndliteanais chánach na ndaoine iomchuí dá thoradh sin (lena n-áirítear ús ar cháin neamhíoctha) na dliteanais chánach a bheadh orthu dá mba rud é nach ndearnadh ach na fritháirimh sin ba chóir a bheith déanta.
Luathcháin chorparáide a ríomh i gcás cuideachta d'fháil dáiltí.
41.—(1) Más rud é in aon tréimhse chuntasaíochta go bhfaighidh cuideachta dáileadh, ní dhlífidh an chuideachta luathcháin chorparáide a íoc i leith dáiltí a rinne sí sa tréimhse sin murar mó méid comhiomlán na gcreidmheasanna cánach i leith na ndáiltí a rinne sí sa tréimhse ná méid comhiomlán na gcreidmheasanna cánach i leith na ndáiltí a fuair sí sa tréimhse.
(2) Más rud é in aon tréimhse chuntasaíochta go mbeidh anbharr ann den chineál dá dtagraítear i bhfo-alt (1), is é a bheidh i méid na luathchánach corparáide is iníoctha ag an gcuideachta i leith dáiltí a rinne sí sa tréimhse sin méid is ionann agus an t-anbharr.
(3) Más mó méid comhiomlán na gcreidmheasanna cánach i leith dáiltí a fuair cuideachta i dtréimhse chuntasaíochta ná a gcomhshuim seo a leanas, eadhon—
(a) méid comhiomlán na gcreidmheasanna cánach (más ann) i leith dáiltí a rinne sí sa tréimhse sin, agus
(b) méid aon íocaíochta leis an gcuideachta, faoi aon fhoráil de na hAchtanna Cánach Corparáide, de na creidmheasanna cánach i leith dáiltí a fuair sí sa tréimhse sin,
tabharfar an t-anbharr ar aghaidh go dtí an chéad tréimhse chuntasaíochta eile agus chun críocha an ailt seo (lena n-áirítear aon fheidhmiú breise ar an bhfo-alt seo) áireofar é mar chreidmheas cánach i leith dáileadh a fuair an chuideachta sa tréimhse sin.
(4) Má fhaigheann cigire amach gurb amhlaidh, toisc gur íocadh an creidmheas cánach le cuideachta i leith dáileadh a fuair sí nó ar chúis ar bith eile, go bhfuil an méid a tugadh ar aghaidh faoi fho-alt (3) go dtí tréimhse chuntasaíochta (agus a áiríodh mar chreidmheas cánach i leith dáileadh a fuair an chuideachta sa tréimhse sin) iomarcach nó éirithe iomarcach, féadfaidh an cigire aon mheasúnachtaí, coigeartuithe nó fritháirimh a dhéanamh is dóigh leis is gá chun a áirithiú gur mar a chéile do mhéid na luathchánach corparáide (lena n-áirítear ús ar cháin neamhíoctha) is iníoctha ag an gcuideachta i leith dáiltí a rinne sí sa tréimhse sin agus an méid ab iníoctha aici dá mba rud é nach ndearnadh ach cibé méid a thabhairt ar aghaidh a ba chóir a bheith tugtha ar aghaidh.
(5) Sna forálacha sin roimhe seo den alt seo ní fholaíonn tagairtí do dháileadh nó dáiltí do dháileadh nó dáiltí—
(a) a rinneadh roimh an 9ú lá d'Fheabhra, 1983, nó
(b) a áirítear, faoi aon fhoráil den Chaibidil seo, mar dháileadh nó mar dháiltí nach dáileadh nó dáiltí chun críocha an ailt seo.
Creidmheas cánach arna ghnóthú ó chuideachta.
42.—(1) Más rud é, faoi aon fhoráil de na hAchtanna Cánach Corparáide, go bhfaighidh cuidéachta íocaíocht chreidmheasa cánach i leith dáileadh a fuair sí an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis, agus go ndéanfar an creidmheas cánach sin nó aon chuid de a ghnóthú ina dhiaidh sin ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D, ansin, chun críocha alt 41, áireofar méid an chreidmheasa cánach a gnóthaíodh amhlaidh ionann is dá mba chreidmheas cánach é i leith dáileadh a fuair an chuideachta sa tréimhse chuntasaíochta ina ndéanfar an méid a ghnóthú amhlaidh.
(2) Ní bheidh feidhm ag fo-alt (1) i ndáil le creidmheas cánach i leith dáileadh a áirítear, de bhua alt 49, mar dháileadh nach dáileadh chun críocha alt 41.
Srian maidir le creidmheas cánach a íoc.
43.—(1) Más rud é—
(a) de bhua alt 41 gur lú méid na luathchánach corparáide is iníoctha ag cuideachta i leith dáiltí a rinne sí i dtréimhse chuntasaíochta ná méid na luathchánach corparáide ab iníoctha ag an gcuideachta i leith na ndáiltí sin dá mba rud é nár achtaíodh an t-alt sin, agus
(b) (i) nach ndéanfar aon mhéid a áireamh faoi alt 41 (3) mar chreidmheas cánach i leith dáileadh a fuair an chuideachta sa tréimhse chuntasaíochta, nó
(ii) gur mó méid comhiomlán na gcreidmheasanna cánach i leith dáiltí a rinne an chuideachta sa tréimhse chuntasaíochta ná an méid a áirítear amhlaidh faoi alt 41 (3),
ansin, beidh méid éigin de na creidmheasanna cánach i leith dáiltí a fuair an chuideachta sa tréimhse chuntasaíochta nach mbeidh ar fáil lena íoc leis an gcuideachta faoi aon fhoráil de na hAchtanna Cánach Corparáide, agus is é an méid nach mbeidh ar fáil amhlaidh méid comhiomlán na gcreidmheasanna cánach i leith dáiltí a fuair an chuideachta sa tréimhse chuntasaíochta nó, más lú. ná sin é, méid a chinnfear de réir na foirmle
A-B
i gcás—
arb é A méid comhiomlán na gcreidmheasanna cánach i leith dáiltí a rinne an chuideachta sa tréimhse chuntasaíochta, agus
arb é B an méid (más ann) a áirítear amhlaidh faoi alt 41 (3).
(2) Chun críocha fho-alt (1) ní chuirfear i gcuntas aon dáileadh a rinneadh roimh an 9ú lá d'Fheabhra, 1983, ná aon dáileadh a áirítear mar dháileadh nach dáileadh chun críocha alt 38 nó 41 faoi aon fhoráil den Chaibidil seo.
Grúp-dhíbhinní.
44.—(1) I gcás ina bhfaighidh cuideachta díbhinní ó chuideachta eile (ar cuideachta a chónaíonn sa Stát gach cuideachta díobh) agus an chuideachta atá ag íoc na ndíbhinní—
(a) a bheith ina fochuideachta 51 faoin gcéad don chuideachta eile nó do chuideachta a chónaíonn sa Stát ar fochuideachta 51 faoin gcéad di an ceann eile, nó
(b) a bheith ina cuideachta thrádála nó shealbhaíochta ar úinéireacht ag comheagras ar ceann dá chomhaltaí an chuideachta atá ag fáil na ndíbhinní,
ansin, faoi réir na bhforálacha seo a leanas den alt seo, féadfaidh an chuideachta atá ag fáil na ndíbhinní agus an chuideachta atá á n-íoc comhrogha a dhéanamh go mbainfidh an fo-alt seo leis na díbhinní atá á bhfáil ag an gcuideachta fála ón gcuideachta íoca, agus fad a bheidh an rogha sin i bhfeidhm—
(i) áireofar aon díbhinní den sórt sin mar dhíbhinní nach dáiltí chun críocha alt 38 nó 41, agus
(ii) ní bheidh na creidmheasanna cánach i leith na ndíbhinní sin ar fáil lena n-íoc, faoi aon fhoráil de na hAchtanna Cánach Corparáide, leis an gcuideachta atá ag fáil na ndíbhinní.
(2) Ní bheidh feidhm ag fo-alt (1) maidir le haon díbhinn a gheobhaidh cuideachta ar aon infheistíochtaí, dá n-áireofaí mar fháltas trádála de chuid na cuideachta sin brabús as na hinfheistíochtaí sin a dhíol.
(3) I gcás ina n-airbheartóidh cuideachta, de bhua rogha faoi fho-alt (1), aon díbhinn a íoc gan luathcháin chorparáide a íoc agus gur chóir luathcháin chorparáide a bheith íoctha, féadfaidh an cigire cibé measúnachtaí, coigeartuithe nó fritháirimh a dhéanamh is dóigh leis is gá chun a áirithiú gur mar a chéile, a mhéid is féidir, do na dliteanais chánach (lena n-áirítear ús ar cháin neamhíoctha) a bheidh, dá thoradh sin, ar an gcuideachta a d'íoc, agus ar an gcuideachta a fuair an díbhinn, agus do na dliteanais a bheadh orthu dá mba rud é go raibh an luathcháin chorparáide íoctha go cuí.
(4) I gcás cáin a measúnaíodh faoi fho-alt (3) ar an gcuideachta a d'íoc an díbhinn a bheith gan íoc ag an gcuideachta sin roimh dheireadh thrí mhí ón dáta is iníoctha an cháin sin, féadfar, gan dochar don cheart an cháin sin a ghnóthú ón gcuideachta sin, í a ghnóthú ón gcuideachta a fuair an díbhinn.
(5) Beidh feidhm ag fo-ailt (5) agus (6) d'alt 105 den Acht Cánach Corparáide, 1976, chun críocha an ailt seo mar atá feidhm acu chun críocha an ailt sin.
(6) Na tagairtí san alt seo do dhíbhinn nó díbhinní a fuair cuideachta tá feidhm acu maidir le haon díbhinn nó díbhinní a fuair duine eile thar ceann na cuideachta nó ar iontaobhas di, ach níl feidhm acu maidir le haon díbhinn nó díbhinní a fuair an chuideachta thar ceann duine eile nó ar iontaobhas dó.
(7) Beidh éifeacht, fara aon mhodhnuithe is gá, le forálacha alt 106 den Acht Cánach Corparáide, 1976, chun críocha an ailt seo mar atá éifeacht leo chun críocha alt 105 den Acht sin.
Luathcháin chorparáide a ghéilleadh.
45.—(1) I gcás ina mbeidh cuideachta (dá ngairfear “an chuideachta ghéillte” ina dhiaidh seo san alt seo) tar éis méid éigin de luathcháin chorparáide a íoc i leith díbhinn nó díbhinní a d'íoc sí i dtréimhse chuntasaíochta agus nach mbeidh an luathcháin chorparáide aisíoctha, agus más rud é, le linn na tréimhse cuntasaíochta, go n-áireofaí an chuideachta ghéillte mar chomhalta de ghrúpa cuideachtaí chun críocha grúp-fhaoisimh faoi Chuid XI den Acht Cánach Corparáide, 1976, féadfaidh sí, ar éileamh a dhéanamh chun an chigire, sochar an mhéid sin go léir nó aon choda de a ghéilleadh d'aon chuideachta (dá ngairfear “an chuideachta fála” ina dhiaidh seo san alt seo) a d'áireofaí, chun críocha an ghrúp-fhaoisimh sin, mar chomhalta den ghrúpa cuideachtaí céanna ar feadh na tréimhse cuntasaíochta sin nó féadfaidh sí é a ghéilleadh (i cibé comhréireanna a chinnfidh an chuideachta ghéillte) d'aon dá chuideachta nó níos mó den sórt sin.
(2) Faoi réir fho-ailt (4) agus (5), i gcás ina ndéanfar sochar aon mhéid luathchánach corparáide (dá ngairfear “an méid a géilleadh” ina dhiaidh seo san alt seo) a ghéilleadh faoin alt seo do chuideachta fála, ansin—
(a) murar íocadh an luathcháin chorparáide a luaitear i bhfo-alt (1) ach i leith díbhinne amháin nó má íocadh í i leith díbhinní ar íocadh iad go léir ar an dáta céanna, áireofar an chuideachta fála chun críocha alt 39 mar chuideachta a d'íoc méid éigin de luathcháin chorparáide is ionann agus an méid a géilleadh i leith dáileadh a rinne sí ar an dáta a íocadh an díbhinn nó na díbhinní,
(b) más i leith díbhinní a íocadh ar dhátaí éagsúla a íocadh an luathcháin chorparáide a luaitear i bhfo-alt (1) áireofar an chuideachta fála chun críocha alt 39 mar chuideachta a d'íoc méid éigin de luathcháin chorparáide is ionann agus an chuid iomchuí den mhéid a géilleadh i leith dáileadh a rinne sí ar gach dáta díobh sin.
(3) Chun críocha mhír (b) d'fho-alt (2) ciallaíonn “an chuid iomchuí den mhéid a géilleadh”, i ndáil le haon dáileadh a áirítear mar dháileadh a rinneadh an dáta céanna ar ar íocadh díbhinn, an chuid sin den mhéid sin a bhfuil idir í agus an méid iomlán an chomhréir chéanna atá idir méid an chreidmheasa cánach i leith na díbhinne sin agus méid iomlán na gcreidmheasanna cánach i leith na ndíbhinní a luaitear sa mhír sin.
(4) Ní dhéanfar aon mhéid luathchánach corparáide a áirítear mar luathcháin a d'íoc cuideachta fála de bhua fho-alt (2), a fhritháireamh faoi alt 39 (2) in aghaidh dhliteanas cánach corparáide na cuideachta fála; ach nuair a bheifear á chinneadh chun críocha fho-ailt (2) agus (3) den alt sin 39 cad é an méid barrachais (más aon mhéid é) de luathcháin chorparáide atá ann in aon tréimhse chuntasaíochta de chuid cuideachta fála, déanfar méid a áirítear amhlaidh mar mhéid a íocadh a fhritháireamh in aghaidh dhliteanas cánach corparáide na cuideachta fála i dtosaíocht ar aon luathcháin chorparáide a íocadh i leith aon dáileadh a rinne an chuideachta fála.
(5) Ní dhéanfar aon mhéid luathchánach corparáide a áirítear mar luathcháin a d'íoc cuideachta fála de bhua fho-alt (2) a fhritháireamh in aghaidh dhliteanas cánach corparáide na cuideachta fála d'aon tréimhse chuntasaíochta nach ndéanfaí i ndáil léi, nó i ndáil le haon chuid di, an chuideachta fála agus an chuideachta ghéillte a áireamh, chun críocha grúp-fhaoisimh faoi Chuid XI den Acht Cánach Corparáide, 1976, mar chomhaltaí den ghrúpa cuideachtaí céanna.
(6) Ní mór aon éileamh faoin alt seo a dhéanamh laistigh de dhá bhliain tar éis dheireadh na tréimhse cuntasaíochta lena mbaineann sé agus ní mór toiliú na cuideachta fála nó na gcuideachtaí fála lena mbaineann sé a fháil ina leith (agus ní mór an toiliú sin a chur in iúl don chigire i cibé foirm a cheanglóidh na Coimisinéirí Ioncaim).
(7) Aon mhéid luathchánach corparáide a mbeidh fritháireamh déanta air faoi alt 39 (1) nó a mbeifear tar éis déileáil leis faoi alt 39 (2), ní bheidh sé ar fáil chun críocha éilimh faoin alt seo; agus ní dhéanfar aon mhéid luathchánach corparáide, a mbeifear tar éis a shochar a ghéilleadh faoin alt seo, a áireamh chun críocha an ailt sin 39 mar luathcháin chorparáide a d'íoc an chuideachta ghéillte.
(8) I gcás íocaíocht a dhéanfaidh cuideachta fála le cuideachta ghéillte de bhun comhaontú eatarthu maidir le sochar mhéid luathchánach corparáide a ghéilleadh, ar íocaíocht í nach mó ná an méid sin—
(a) ní chuirfear i gcuntas í le linn brabúis nó caillteanais cheachtar cuideachta a bheith á ríomh chun críocha cánach corparáide, agus
(b) ní tuigthe, chun aon chríche de na hAchtanna cánach Corparáide, gur dáileadh nó muirear ar ioncam í.
Athrú ar úinéireacht cuideachta: luathcháin chorparáide a ríomh agus mar a áireofar í.
46.—(1) Beidh feidhm ag an alt seo—
(a) má bhíonn, laistigh d'aon tréimhse trí bliana, athrú ar úinéireacht cuideachta agus (níos luaithe nó níos déanaí sa tréimhse sin, nó an tráth céanna) mórathrú ar chineál nó ar stiúradh trádála nó gnó a sheolann an chuideachta, nó
(b) má bhíonn, aon tráth tar éis do scála na ngníomhaíochtaí i dtrádáil nó gnó a sheolann cuideachta a bheith éirithe beag nó neamhbhríoch, agus roimh aon mhórbhorradh a theacht ar an trádáil nó ar an ngnó, athrú ar úinéireacht na cuideachta.
(2) Beidh feidhm ag ailt 39, 41 agus 50 maidir le tréimhse chuntasaíochta ina dtarlóidh athrú úinéireachta ionann is dá mba dhá thréimhse chuntasaíochta ar leithligh an chuid ag críochnú leis an athrú úinéireachta agus an chuid ina dhiaidh sin; agus déanfar, chun na críche sin, an t-ioncam de chuid na cuideachta ar a muirearaítear cáin chorparáide don tréimhse chuntasaíochta (mar a mhínítear sin in alt 39 (4) a chionroinnt ar na codanna sin.
(3) Ní dhéanfar aon luathcháin chorparáide a íocfaidh an chuideachta i leith dáiltí a rinneadh i dtréimhse chuntasaíochta dar tosach aon lá roimh an athrú úinéireachta a áireamh, faoi alt 39 (3), mar luathcháin chorparáide a d'íoc sí i leith dáiltí a rinneadh i dtréimhse chuntasaíochta ag críochnú tar éis an athrú úinéireachta; agus beidh feidhm ag an bhfo-alt seo maidir le tréimhse chuntasaíochta ina dtarlóidh an t-athrú úinéireachta ionann is dá mba dhá thréimhse chuntasaíochta ar leithligh, an chuid ag críochnú leis an athrú úinéireachta, agus an chuid ina dhiaidh sin.
(4) I bhfo-alt (1) (a) folaíonn “mórathrú ar chineál nó ar stiúradh trádála nó gnó”—
(a) mórathrú ar chineál na maoine a ndéileáiltear inti, nó ar na seirbhísí nó na saoráidí a sholáthraítear, sa trádáil nó sa ghnó, nó
(b) mórathrú ar chustaiméirí, ar easraisí nó ar mhargaí na trádála nó an ghnó, nó
(c) athrú trína scoireann an chuideachta de bheith ina cuideachta thrádála agus go ndéantar cuideachta infheistíochta di, nó vice versa, nó
(d) i gcás inar cuideachta infheistíochta an chuideachta, mórathrú ar chineál na n-infheistíochtaí a shealbhaíonn an chuideachta,
agus beidh feidhm ag an alt seo fiú más athrú é a lean próis chéimseach a thosaigh lasmuigh den tréimhse trí bliana a luaitear i bhfo-alt (1) (a).
(5) San alt seo—
ciallaíonn “cuideachta thrádála” cuideachta arb é a gnó, go hiomlán nó go formhór, trádáil nó trádálacha a sheoladh;
ciallaíonn “cuideachta infheistíochta” cuideachta (seachas cuideachta shealbhaíochta) arb é a gnó, go hiomlán nó go formhór, infheistíochtaí a dhéanamh agus a fhaigheann an phríomhchuid dá hioncam ón ngnó sin;
ciallaíonn “cuideachta shealbhaíochta” cuideachta arb é a gnó, go hiomlán nó go formhór, sealbhú a dhéanamh ar scaireanna nó urrúis de chuid cuideachtaí ar fochuideachtaí 90 faoin gcéad dá cuid iad, agus ar cuideachtaí trádála iad.
(6) Tá feidhm ag fo-alt (3) maidir le luathcháin chorparáide a n-áireofar í a bheith íoctha ag cuideachta de bhua alt 45 (2) mar atá feidhm aige maidir le luathcháin chorparáide atá íoctha ag an gcuideachta.
(7) Beidh feidhm ag fo-ailt (6) agus (7) d'alt 27 den Acht Cánach Corparáide, 1976, chun críocha an ailt seo mar atá feidhm acu chun críocha an ailt sin agus beidh feidhm acu amhlaidh—
(a) ionann is dá mba thagairt do luathcháin chorparáide an tagairt do chaillteanais nó liúntais chaipitiúla i mír 3 de Chuid I den Chúigiú Sceideal a ghabhann leis an Acht Airgeadais, 1973, agus
(b) ionann is dá mba thagairt don 9ú lá d'Fheabhra, 1983, an tagairt don 16ú lá de Bhealtaine, 1973, i mír 7 den Chuid sin I.
(8) Beidh feidhm ag alt 149 den Acht Cánach Corparáide, 1976, i ndáil le fógra arna thabhairt faoi mhír 9 de Chuid I den Chúigiú Sceideal a ghabhann leis an Acht Airgeadais, 1973 (amhail mar a chuirtear chun feidhme í chun críocha an ailt seo le fo-alt (7)) mar atá feidhm aige i ndáil le fógra den sórt sin arna thabhairt chun críocha alt 27 den Acht Cánach Corparáide, 1976.
(9) Ní bheidh feidhm ag an alt seo más roimh an 9ú lá d'Fheabhra, 1983, a tharla an t-athrú úinéireachta agus ní bheidh feidhm ag fo-alt (1) (a) má cuireadh i gcrích, roimh an dáta sin, an mórathrú ar chineál nó ar stiúradh na trádála nó an ghnó; ach thairis sin beidh éifeacht leis an alt seo faoi threoir imthosca agus teagmhas roimh an dáta sin, chomh maith le himthosca agus teagmhais dá éis.
Dáiltí chuig cuideachtaí neamhchónaitheacha áirithe.
47.—(1) (a) Baineann an t-alt seo le haon dáileadh—
(i) is dáileadh de bhua alt 84 (2) (d) (iv) den Acht Cánach Corparáide, 1976, agus dá bhua sin amháin, nó
(ii) is díbhinn arna híoc ag cuideachta (dá ngairfear “an chéad chuideachta a luaitear” ina dhiaidh seo san fho-alt seo) le cuideachta eile—
(I) ar fochuideachta 75 faoin gcéad di an chéad chuideachta a luaitear, agus
(II) is cónaitheoir i Stáit Aontaithe Mheiriceá nó i gcríoch a bhfuil comhshocraíochtaí, agus feidhm dlí leo de bhua alt 361 den Acht Cánach Ioncaim, 1967, déanta le rialtas na críche sin.
(b) Chun críocha mhír (a)—
tá le “cónaitheoir i Stáit Aontaithe Mheiriceá” an bhrí a shanntar dó leis an gCoinbhinsiún atá leagtha amach i Sceideal 8 a ghabhann leis an Acht Cánach Ioncaim, 1967;
measfar gur cónaitheoir i gcríoch seachas Stáit Aontaithe Mheiriceá cuideachta má mheastar gurb amhlaidh sin di faoi fhorálacha comhshocraíochtaí a rinneadh le rialtas na críche sin agus a bhfuil feidhm dlí leo de bhua alt 361 den Acht sin.
(2) I gcás ina gcruthóidh cuideachta go mbaineann an t-alt seo le dáileadh a rinne sí agus go n-éileoidh sí go n-áireofar an dáileadh mar dháileadh nach dáileadh chun críocha alt 38, ansin—
(a) áireofar an dáileadh amhlaidh, agus
(b) d'ainneoin aon fhoráil de chuid na nAchtanna Cánach, ní bheidh an chuideachta lena ndéanfar an dáileadh i dteideal creidmheasa cánach i leith an dáilte.
(3) Ní mór aon éileamh faoin alt seo a dhéanamh sa tuairisceán a thabharfar faoi alt 50 don tréimhse chuntasaíochta ina ndéanfar an dáileadh agus ní mór toiliú na cuideachta lena ndéanfar an dáileadh a fháil agus a chur in iúl don chigire i cibé foirm a cheanglóidh na Coimisinéirí Ioncaim.
(4) Leasaítear leis seo fo-alt (1) d'alt 361 den Acht Cánach Ioncaim, 1967, trí “agus alt 47 den Acht Airgeadais, 1983, beidh feidhm dlí ag na comhshocraíochtaí d'ainneoin aon ní in aon achtachán, seachas an t-alt sin 47,”, a chur in ionad “, beidh feidhm dlí ag na comhshocraíochtaí d'ainneoin aon ní in aon achtachán,”, agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA 361. (1) Má dhearbhaíonn an Rialtas le hordú go bhfuil comhshocraíochtaí a shonrófar san ordú déanta le rialtas aon chríche lasmuigh den Stát maidir le faoiseamh a thabhairt ó chánachas dúbailte i leith cánach ioncaim nó cánach corparáide agus aon chánacha den ghné chéanna, a bheidh forchurtha le dlíthe an Stáit nó dlíthe na críche sin, agus gur fóirsteanach go mbeadh feidhm dlí ag na comhshocraíochtaí sin, ansin, faoi réir forálacha na Coda seo agus alt 47 den Acht Airgeadais, 1983, beidh feidhm dlí ag na comhshocraíochtaí d'ainneoin aon ní in aon achtachán, seachas an t-alt sin 47. |
Ús i leith urrús áirithe.
48.—(1) Faoi réir fho-alt (2), baineann an t-alt seo le haon ús is dáileadh agus is ús a íocann cuideachta i leith urrús de chuid na cuideachta a thagann faoi réim fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) den Acht Cánach Corparáide, 1976, i gcás—
(a) inar eisigh an chuideachta an t-urrús, ar ina leith atá an t-ús á íoc, chuig cuideachta eile ar cuid dá gnáthghníomhaíochtaí trádála airgead a thabhairt ar iasacht, agus
(b) (i) go ndeachthas, roimh an 9ú lá d'Fheabhra, 1983, faoin oibleagáid an t-ús a íoc, nó
(ii) go ndeachthas faoin oibleagáid sin roimh an 9ú lá de Mheitheamh, 1983, de bhun caibidlí a bhí ar siúl an 9ú lá d'Fheabhra, 1983:
Ar choinníoll go measfar, chun críocha mhír (b), go ndeachthas faoi oibleagáid roimh dháta áirithe más rud é, agus ar an gcoinníoll amháin, go raibh ar marthain, roimh an dáta sin, conradh ceangailteach i scríbhinn as ar eascair an oibleagáid sin agus, i gcás ina raibh an conradh sin faoi réir comhaontú iasachta a chur í gcrích, go raibh an comhaontú iasachta curtha i gcrích go cuí roimh an 9ú lá de Mheitheamh, 1983.
(2) (a) I gcás ina ndéanfar an tréimhse (dá ngairfear “an tréimhse aisíoca” ina dhiaidh seo san fho-alt seo) d'aisíoc príomhshuime nó úis dá bhforáiltear faoi oibleagáid den chineál atá luaite i bhfo-alt (1) (b) a fhadú an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis, (cibé acu a d'eascair nó nár eascair an ceart chun fadú den sórt sin as téarmaí an chonartha a bhunaigh an oibleagáid sin), ansin, faoi réir mhír (b), ní bheidh feidhm ag an alt seo maidir le haon ús a íocfar i ndáil leis an tréimhse lena ndéanfar an tréimhse aisíoca a fhadú.
(b) I gcás ina ndéanfar an tréimhse aisíoca a fhadú roimh an 9ú lá de Mheitheamh, 1983, de bhun caibidlí a bhí ar siúl an 9ú lá d'Fheabhra, 1983, ní bheidh feidhm ag mír (a) maidir le haon ús a íocfar i ndáil leis an tréimhse is giorra díobh seo a leanas, is é sin le rá—
(i) an tréimhse lena ndéanfar an tréimhse aisíoca a fhadú, agus
(ii) na chéad chúig bliana den tréimhse a luaitear i bhfomhír (i).
(3) Ní áireofar ús lena mbaineann an t-alt seo mar dháileadh chun críocha alt 38 nó 41.
(4) Ní bheidh an creidmheas cánach i leith aon úis lena mbaineann an t-alt seo ar fáil, faoi aon fhoráil de chuid na nAchtanna Cánach Corparáide, lena íoc leis an duine atá ag fáil an úis.
Díbhinní a íocadh roimh an 1 Iúil, 1983.
49.—(1) Baineann an t-alt seo le díbhinn a d'íoc cuideachta an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis, agus roimh an 1ú lá d'Iúil, 1983, agus arbh amhlaidh maidir léi—
(a) gur dhearbhaigh an chuideachta í i gcruinniú ginearálta roimh an gcéad dáta a luaitear, nó
(b) gur dearbhaíodh í i gcruinniú ginearálta ar an gcéad dáta a luaitear nó dáta dá éis, ach de réir mholadh ó na stiúrthóirí, agus go ndearnadh cinneadh na stiúrthóirí an moladh sin a dhéanamh, a fhógairt go poiblí, ar údarás ó na stiúrthóirí, roimh an dáta sin, nó
(c) gur de réir chinneadh na stiúrthóirí a íocadh í agus go ndearnadh, ar údarás uathu, an cinneadh sin a fhógairt go poiblí roimh an gcéad dáta a luaitear.
(2) I gcás ina gcruthóidh cuideachta go mbaineann an t-alt seo le díbhinn a d'íoc sí, agus go n-éileoidh sí go n-áireofar an díbhinn mar dhíbhinn nach dáileadh chun críocha alt 38 ansin—
(a) áireofar an díbhinn amhlaidh, agus
(b) áireofar an díbhinn freisin mar dhíbhinn nach dáileadh chun críocha alt 41.
(3) Is chuig an gcigire a dhéanfar éileamh faoin alt seo agus ní mór é a dhéanamh amhlaidh roimh an 9ú lá de Lúnasa, 1983.
Tuairisceáin agus bailiú luathchánach corparáide.
50.—(1) Beidh éifeacht leis an alt seo chun an t-am agus an modh a rialú a mbeidh cuntas le tabhairt ar luathcháin chorpar áide agus a mbeidh sí le híoc.
(2) Tabharfaidh cuideachta, de réir an ailt seo, in aghaidh gach tréimhse cuntasaíochta dá cuid, tuairisceán don Ard-Bhailitheoir ar na dáiltí a rinne sí agus na dáiltí a fuair sí sa tréimhse sin agus ar an luathcháin chorparáide (más ann) is iníoctha aici i leith na ndáiltí a rinne sí.
(3) Ní foláir tuairisceán d'aon tréimhse a gceanglaítear tuairisceán a thabhairt ina leith faoin alt seo a thabhairt laistigh de shé mhí tar éis dheireadh na tréimhse sin.
(4) Ní gá do chuideachta tuairisceán faoin alt seo a thabhairt i leith tréimhse chuntasaíochta nach ndearna sí dáileadh lena linn.
(5) (a) Taispeánfar i dtuairisceán a thabharfaidh cuideachta maidir le tréimhse chuntasaíochta—
(i) méid na ndáiltí a rinne an chuideachta sa tréimhse agus méid na gcreidmheasanna cánach i leith na ndáiltí sin,
(ii) méid (más aon mhéid é) na ndáiltí a fuair an chuideachta sa tréimhse agus méid na gcreidmheasanna cánach i leith na ndáiltí sin,
(iii) méid aon chreidmheasa cánach atá á thabhairt ar aghaidh go dtí an tréimhse chuntasaíochta agus a áirítear, faoi alt 41 (3), mar chreidmheas cánach i leith dáileadh a fuair an chuideachta sa tréimhse sin, agus
(iv) méid (más aon mhéid é) na luathchánach is iníoctha ag an gcuideachta i leith na ndáiltí a rinne sí sa tréimhse.
(b) Sonrófar sa tuairisceán an bhfuil aon mhéid creidmheasanna cánach ar áireamh ann de bhun mhír (a) (i) i leith dáiltí a áirítear mar dháiltí nach dáiltí chun críocha alt 38 faoi aon fhoráil den Chaibidil seo agus, má tá, an méid atá ar áireamh ann amhlaidh.
(c) Sonrófar sa tuairisceán an bhfuil aon mhéid creidmheasanna cánach ar áireamh ann de bhun mhír (a) (ii) i leith dáiltí a áirítear mar dháiltí nach dáiltí chun críocha alt 41 faoi aon fhoráil den Chaibidil seo agus, má tá, an méid atá ar áireamh ann amhlaidh.
(d) I gcás ina mbeidh aon mhéid ar áireamh sa tuairisceán de bhun fhomhír (ii) nó (iii) de mhír (a), déileálfar leis an áireamh sin mar éileamh ón gcuideachta go gcuirfear i gcuntas é chun a chinneadh cé mhéid luathchánach corparáide is iníoctha, agus beidh cibé fianaise a cheanglóidh an cigire le reasún mar thaca le haon éileamh den sórt sin.
(6) Beidh luathcháin chorparáide i leith aon dáileadh a cheanglaítear a bheith ar áireamh i dtuairisceán faoin alt seo dlite an tráth faoina mbeidh an tuairisceán le tabhairt agus ní mór í a íoc leis an Ard-Bhailitheoir, agus beidh luathcháin chorparáide a bheidh dlite amhlaidh iníoctha ag an gcuideachta gan aon mheasúnacht a bheith déanta; ach féadfar luathcháin chorparáide atá tagtha chun bheith dlite mar a dúradh a mheasúnú ar an gcuideachta (bíodh nó ná bíodh sí íoctha an tráth a dhéanfar an mheasúnacht) mura n-íocfar an cháin sin, nó aon chuid di, ar an dáta dlite nó dáta roimhe.
(7) Más dealraitheach don chigire go bhfuil dáileadh ba chóir a áireamh, agus nár áiríodh, i dtuairisceán, nó má bhíonn an cigire míshásta faoi aon tuairisceán, féadfaidh sé measúnacht a dhéanamh ar an gcuideachta go feadh a bhreithiúnais; agus, aon luathcháin chorparáide a bheidh dlite faoi mheasúnacht a rinneadh de bhua an fho-ailt seo déileálfar léi chun críocha úis ar cháin neamhíoctha mar cháin ab iníoctha an tráth arbh iníoctha í dá mba gur tugadh tuairisceán ceart.
(8) I gcás ina ndéanfaidh cuideachta dáileadh ar dháta nach dáta i dtréimhse chuntasaíochta de chuid na cuideachta, measfar go gcríochnaíonn tréimhse chuntasaíochta de chuid na cuideachta ar an dáta sin agus ní mór don chuideachta tuairisceán ar an dáileadh sin a thabhairt laistigh de shé mhí tar éis an dáta sin; agus beidh an luathcháin chorparáide a mbeidh an chuideachta cuntasach inti i leith an dáilte sin dlite an tráth faoina mbeidh an tuairisceán le tabhairt.
(9) I gcás ina mbeidh aon ítim curtha isteach go mícheart i dtuairisceán faoin alt seo mar dháileadh a rinne cuideachta nó mar dháileadh a fuair sí, féadfaidh an cigire cibé measúnachtaí, coigeartuithe nó fritháirimh a dhéanamh is dóigh leis is gá chun a áirithiú gur mar a chéile, a mhéid is féidir é, do na dliteanais chánach (lena n-áirítear ús ar cháin neamhíoctha) a bheidh ar an gcuideachta nó ar aon duine eile, agus na dliteanais a bheadh orthu mura mbeadh an ítim curtha isteach amhlaidh.
(10) (a) Beidh luathcháin chorparáide a mheasúnófar ar chuideachta faoin alt seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh sí dlite níos luaithe ná sin faoi fho-alt (6) nó (8)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh cáin dlite faoi fho-alt (6) nó (8).
(b) Tar éis achomharc i gcoinne measúnachta faoin alt seo a chinneadh aisíocfar aon cháin a ró-íocadh.
(11) (a) Na forálacha go léir de chuid na nAchtanna Cánach Corparáide a bhaineann—
(i) le measúnachtaí cánach corparáide,
(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(iii) le cáin chorparáide a bhailiú agus a ghnóthú, beidh feidhm acu, a mhéid is infheidhme iad, maidir le luathcháin chorparáide a mheasúnú, a bhailiú agus a ghnóthú faoin alt seo.
(b) Aon cháin is iníoctha de réir an ailt seo gan measúnacht a bheith déanta béarfaidh sí ús de réir ráta 1.25 faoin gcéad in aghaidh gach míosa nó coda de mhí ón dáta a bheidh an cháin dlite agus iníoctha go dtí go n-íocfar í.
(c) Beidh feidhm ag forálacha fho-ailt (3), (4) agus (5) d'alt 550 den Acht Cánach Ioncaim, 1967, i ndáil le hús is iníoctha faoi mhír (b) mar atá feidhm acu i ndáil le hús is iníoctha faoin alt sin 550.
(d) Le linn alt 550 den Acht Cánach Ioncaim, 1967, a bheith á fheidhmiú ar aon cháin a mhuirearófar le haon mheasúnacht luathchánach corparáide de réir an ailt seo, beidh éifeacht leis ach an coinníoll a ghabhann le fo-alt (1) agus fo-ailt (2) agus (2A) a fhágáil ar lár.
(e) D'ainneoin aon ní sna hAchtanna Cánach Corparáide, ní bheidh feidhm ag forálacha alt 419 den Acht Cánach Ioncaim, 1967, agus alt 30 den Acht Airgeadais, 1976, i ndáil le haon cháin a mhuirearófar le haon mheasúnacht luathchánach corparáide de réir an ailt seo.
(12) Beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha fho-ailt (3), (8), (9), (10), (11) agus (12) (b) d'alt 143 den Acht Cánach Corparáide, 1976, i ndáil le tuairisceán faoi fhorálacha an ailt seo mar atá feidhm acu i ndáil le tuairisceán faoi fhorálacha an ailt sin 143.
(13) Sna forálacha sin roimhe seo den alt seo ní fholaíonn tagairtí do dháileadh nó dáiltí tagairtí do dháileadh nó dáiltí arna ndéanamh ag cuideachta nach gcónaíonn sa Stát.
Forálacha áirithe do scor.
51.—(1) Na forálacha den Acht Cánach Corparáide, 1976, a shonraítear i bhfo-alt (2), ní bheidh éifeacht leo i ndáil le dáiltí (seachas díbhinní a thagann faoi réim alt 49 (2)) arna ndéanamh an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis.
(2) Is iad na forálacha den Acht Cánach Corparáide, 1976, dá dtagraítear i bhfo-alt (1), alt 18 (4), fo-alt (8) (a cuireadh isteach leis an Acht Airgeadais, 1982) d'alt 25, mír (b) den choinníoll a ghabhann le halt 26 (3) agus ailt 90, 91, 167 agus 168.
Laghdú eatramhach ar luathcháin chorparáide.
52.—(1) D'ainneoin aon ní sa Chaibidil seo, is é méid na luathchánach corparáide a dhlífidh cuideachta a íoc i leith dáiltí arna ndéanamh aici i dtréimhse chuntasaíochta dar críoch an 8ú lá d'Fheabhra, 1984, nó aon lá roimhe, leath mhéid na luathchánach corparáide a dhlífeadh an chuideachta a íoc, ar leith ón alt seo, i leith na ndáiltí sin.
(2) Más roimh an 9ú lá d'Fheabhra, 1984, do chuid de thréimhse chuntasaíochta cuideachta agus más i dtréimhse dar tosach an dáta sin don chuid eile di, beidh feidhm ag an gCaibidil seo ionann is dá mba dhá thréimhse chuntasaíochta ar leithligh an chuid dar críoch an 8ú lá d'Fheabhra, 1984, agus an chuid dar tosach an 9ú lá d'Fheabhra, 1984.
Feidhmiú na nAchtanna Cánach Corparáide.
53.—Na forálacha de na hAchtanna Cánach Corparáide a bhaineann le cáin chorparáide a mhuirearú, a ríomh agus a ioc (lena n-áirítear forálacha a thugann aon fhaoiseamh nó díolúine), ní fhorléireofar iad mar fhorálacha a dhéanann difear do mhuirearú, do ríomh nó d'íoc luathchánach corparáide.
Caibidil VIII
Cáin Ghnóchan Caipitiúil
Leathnú ar alt 19 (urrúis Rialtais agus urrúis eile) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
54.—Beidh feidhm ag alt 19 den Acht um Cháin Ghnóchan Caipitiúil, 1975, i ndáil le hurrúis arna n-éisiúint ag Infheistíochtaí Teileachumarsáide na hÉireann Teoranta agus arna ráthú ag an Aire Airgeadais mar atá feidhm aige in dáil leis na cineálacha urrús a shonraítear i mír (d) den alt sin.
Leasú ar Sceideal 4 (riarachán) a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975.
55.—Leasaítear leis seo mír 8 de Sceideal 4 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, maidir le hachomhairc i gcoinne measúnachtaí a dhéanfar tar éis dháta an Achta seo a rith—
(a) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (1):
“(1) Aon duine arb éagóir leis aon mheasúnacht faoin Acht seo a dhéanfaidh an cigire nó cibé oifigeach eile dá luaitear i mír 1 (2) air, beidh sé i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar fhógra i scríbhinn a thabhairt, laistigh de thríocha lá tar éis dháta an fhógra measúnachta, don chigire nó don oifigeach eile agus, mura ndéanfaidh duine dár tugadh fógra measúnachta fógra achomhairc a thabhairt, is measúnacht chríochnaitheach dhochloíte an mheasúnacht a rinneadh air.”, agus
(b) trí na clásail seo a leanas a chur i bhfomhír (2) in ionad chlásail (e), (f) agus (g):
“(e) le héisteacht, le cinneadh nó le díbhe achomhairc ag na Coimisinéirí Achomhairc lena n-áirítear éisteacht, cinneadh nó díbhe achomhairc ag Coimisinéir Achomhairc amháin;
(f) leis an measúnacht a bhfuil an fheidhm agus an éifeacht chéanna léi a bheadh léi dá mba mheasúnacht í nár tugadh aon fhógra achomhairc ina leith i gcás nach ndéanfaidh an duine a thug fógra achomhairc freastal os comhair na gCoimisinéir í Achomhairc an tráth agus san áit a bheidh ceaptha;
(g) le fadú na tréimhse chun fógra achomhairc a thabhairt agus na Coimisinéirí Achomhairc d'athghlacadh le hachomhairc agus na forálacha a mbeidh feidhm leo i gcás caingean ar mhodh imeachtaí cúirte a bheith tionscanta;”.
Gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí ag daoine áirithe.
56.—(1) Beidh feidhm ag an alt seo maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí a dhéanfar tar éis dháta an Achta seo a rith.
(2) San alt seo—
ciallaíonn “duine cuntasach”—
(a) leachtaitheoir cuideachta, nó
(b) aon duine atá i dteideal sócmhainne ar mhodh urrúis nó atá i dteideal sochair ó mhuirear nó ó eire ar shócmhainn, nó de réir mar a bheidh, aon duine atá ceaptha chun an t-urrús, an muirear nó an t-eire a fheidhmiú nó chun éifeacht a thabhairt don chéanna;
tá le “cain ghnóchan caipitiúil inghairthe” an bhrí a shanntar dó le fo-alt (8);
tá le “cáin chorparáide inghairthe” an bhrí a shanntar dó le fo-alt (9);
tá le “diúscairt iomchuí” an bhrí chéanna atá leis in alt 36 den Acht Airgeadais, 1982.
(3) I gcás éifeacht a bheith le halt 8 (5) nó 41 den Acht um Cháin Ghnóchan Caipitiúil, 1975, i leith diúscairt sócmhainne ag duine cuntasach i mbliain mheasúnachta, ansin, d'ainneoin aon fhoráil de chuid na nAchtanna um Cháin Ghnóchan Caipitiúil—
(a) beidh aon cháin ghnóchan caipitiúil inghairthe i leith aon ghnóchain inmhuirearaithe a fhaibhreoidh as an diúscairt inmheasúnaithe ar an duine cuntasach agus inghnóthaithe uaidh,
(b) áireofar an cháin ghnóchan caipitiúil inghairthe mar eisíocaíocht riachtanach as fáltais na diúscartha agus íocfaidh an duine cuntasach í as na fáltais sin, agus
(c) urscaoilfidh cáin ghnóchan caipitiúil inghairthe, a bheidh íoctha ag an duine cuntasach, méid comhréireach den dliteanas cánach gnóchan caipitiúil don bhliain mheasúnachta ina ndéantar an diúscairt, is dliteanas a luíonn ar an duine (dá ngairfear “an féichiúnaí” anseo ina dhiaidh seo san alt seo) arb é, ar leith ón alt seo, an duine inmhuirearaithe é i ndáil leis an diúscairt.
(4) I gcás éifeacht a bheith le halt 8 (5) den Acht um Cháin Ghnóchan Caipitiúil, 1975, nó le halt 13 (5) den Acht Cánach Corparáide, 1976, i leith diúscairt (nach diúscairt iomchuí) sócmhainne ag duine cuntasach i dtréimhse chuntasaíochta cuideachta, ansin, d'ainneoin aon fhoráil de chuid na nAchtanna Cánach Corparáide—
(a) beidh aon cháin chorparáide inghairthe i leith aon ghnóchain inmhuirearaithe a fhaibhreoidh as an diúscairt inmheasúnaithe ar an duine cuntasach agus inghnóthaithe uaidh,
(b) áireofar an cháin ghnóchan caipitiúil inghairthe mar eisíocaíocht riachtanach as fáltais na diúscartha agus íocfaidh an duine cuntasach í as na fáltais sin, agus
(c) urscaoilfidh cáin chorparáide inghairthe, a bheidh íoctha ag an duine cuntasach, méid comhréireach den dliteanas cánach corparáide, don tréimhse chuntasaíochta ina ndéantar an diúscairt, is dliteanas a luíonn ar an gcuideachta (dá ngairfear “an chuideachta” anseo ina dhiaidh seo san alt seo) arb í, ar leith ón alt seo, an duine inmhuirearaithe í i ndáil leis an diúscairt.
(5) D'ainneoin aon fhoráil de chuid na nAchtanna um Cháin Ghnóchan Caipitiúil nó na nAchtanna Cánach Corparáide, beidh méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh, is inmheasúnaithe faoin alt seo ar dhuine cuntasach i ndáil le diúscairt, inghnóthaithe uaidh trí cháin ioncaim a mheasúnú air faoi Chás IV de Sceideal D don bhliain mheasúnachta inar tharla an diúscairt ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh.
(6) I gcás ina n-íocfaidh duine cuntasach cáin faoi fhorálacha an ailt seo agus go suífear go bhfuil méid na cánach a íocadh iomarcach, tabharfar faoiseamh iomchuí dó trí aisíoc nó ar shlí eile.
(7) Faoi réir fho-ailt (3) (c) agus (4) (c), ní dhéanfaidh aon ní san alt seo difear do mhéid na ngnóchan inmhuirearaithe—
(a) ar a mbeidh an féichiúnaí inmhuirearaithe i leith cánach gnóchan caipitiúil, nó
(b) ar a mbeidh an chuideachta inmhuirearaithe i leith cánach corparáide.
(8) San alt seo—
(a) i gcás nár fhaibhrigh aon ghnóchain inmhuirearaithe, seachas na gnóchain inmhuirearaithe a luaitear i bfho-alt (3) (a) (dá ngairtear “na gnóchain inghairthe” anseo ina dhiaidh seo san fho-alt seo), chuig an bhféichiúnaí sa bhliain mheasúnachta, ciallaíonn “cáin ghnóchan caipitiúil inghairthe” méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inghairthe;
(b) i gcás inar fhaibhrigh gnóchain inmhuirearaithe eile, i dteannta na ngnóchan inghairthe, chuig an bhféichiúnaí sa bhliain mheasúnachta agus, ar na gnóchain sin go léir a mhuirearú i leith cánach gnóchan caipitiúil gan féachaint d'fhorálacha fho-alt (3), go mbeadh feidhm ag an ráta cánach céanna, agus—
(i) nach diúscairt iomchuí aon cheann de na diúscairtí as ar fhaibhrigh na gnóchain inmhuirearaithe, nó
(ii) gur diúscairt iomchuí gach ceann de na diúscairtí,
ciallaíonn “cáin ghnóchan caipitiúil inghairthe” méid cánach a chinnfear de réir na foirmle—
A | |||||
__ | × | C | |||
B |
i gcás—
arb é A méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inghairthe murar fhaibhrigh aon ghnóchain inmhuirearaithe eile chuige sa bhliain mheasúnachta agus mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inghairthe,
arb é B méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inmhuirearaithe go léir, lena n-áirítear na gnóchain inghairthe, a d'fhaibhrigh chuige sa bhliain mheasúnachta, mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inmhuirearaithe sin, agus
arb é C méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith mhéid iomlán na ngnóchan inmhuirearaithe, lena n-áirítear na gnóchain inghairthe, a d'fhaibhrigh chuige sa bhliain mheasúnachta;
(c) in aon chás eile, ciallaíonn “cáin ghnóchan caipitiúil inghairthe” méid na cánach gnóchan caipitiúil arb éard a bheadh ann, ar leith ó fho-alt (3) agus ag féachaint—
(i) do na gnóchain inmhuirearaithe eile go léir a fhaibhríonn chuig an bhféichiúnaí sa bhliain mheasúnachta, agus
(ii) mar is iomchuí, d'fhorálacha mhír 8 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978, agus d'fhorálacha ailt 30(3) agus 40 den Acht Airgeadais, 1982,
méid na cánach gnóchan caipitiúil is iomchuí do na gnóchain inghairthe.
(9) San alt seo—
(a) i gcás nár fhaibhrigh aon ghnóchain inmhuirearaithe seachas—
(i) na gnóchain inmhuirearaithe a luaitear i bhfo-alt (4) (a) (dá ngairtear “na gnóchain inghairthe” anseo ina dhiaidh seo san fho-alt seo), nó
(ii) aon ghnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí,
chuig an gcuideachta sa tréimhse chuntasaíochta, ciallaíonn “cáin chorparáide inghairthe” méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta i leith na ngnóchan inghairthe ar na toimhdí seo a leanas—
(I) d'ainneoin aon fhoráil dá mhalairt sna hAchtanna Cánach Corparáide, go raibh cáin ghnóchan caipitiúil le muirearú i leith na ngnóchan sin de réir fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil, agus
(II) go mba bhlianta measúnachta tréimhsí cuntasaíochta,
nó, más lú é, méid na cánach corparáide ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta don tréimhse chuntasaíochta;
(b) i gcás inar fhaibhrigh, i dteannta na ngnóchan inghairthe, gnóchain inmhuirearaithe eile (nach gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí) chuig an gcuideachta sa tréimhse chuntasaíochta, agus, ar na toimhdí a dhéantar i mír (a), ag muirearú na ngnóchan sin go léir i leith cánach gnóchan caipitiúil gan féachaint d'fhorálacha fho-alt (4), go mbeadh feidhm ag an ráta cánach céanna, ciallaíonn “cáin chorparáide inghairthe” méid cánach a chinnfear de réir na foirmle—
D | |||||
__ | × | F | |||
E |
i gcás—
arb é D méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4) agus ar na toimhdí a dhéantar i mír (a), ar an gcuideachta i leith na ngnóchan inghairthe murar fhaibhrigh aon ghnóchain inmhuirearaithe eile chuig an gcuideachta sa tréimhse chuntasaíochta agus mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inghairthe,
arb é E méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4) agus ar na toimhdí a dhéantar i mír (a), ar an gcuideachta i leith na ngnóchan inmhuirearaithe go léir, lena n-áirítear na gnóchain inghairthe (ach gan gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí a áireamh), a d'fhaibhrigh chuig an gcuideachta sa tréimhse chuntasaíochta, mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inmhuirearaithe sin, agus
arb é F méid (dá ngairtear “an méid barúlach” anseo ina dhiaidh seo san fho-alt seo) na cánach gnóchan caipitiúil a bheadh, ar leith ó fho-alt (4), le ríomh i ndáil leis an gcuideachta, de réir alt 13(1A) (a cuireadh isteach leis an Acht Airgeadais, 1982) den Acht Cánach Corparáide, 1976, don tréimhse chuntasaíochta i leith na ngnóchan inmhuirearaithe go léir, lena n-áirítear na gnóchain inghairthe, nó, más lú é, méid na cánach corparáide ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta don tréimhse chuntasaíochta;
(c) in aon chás eile, ciallaíonn “cáin chorparáide inghairthe” méid na cánach gnóchan caipitiúil arb éard a bheadh ann, ar leith ó fho-alt (4) agus ar na toimhdí a dhéantar i mír (a), agus ag féachaint—
(i) do na gnóchain inmhuirearaithe eile go léir (nach gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí) a fhaibhríonn chuig an gcuideachta sa tréimhse chuntasaíochta, agus
(ii) mar is iomchuí, d'fhorálacha ailt 30 (3) agus 40 den Acht Airgeadais, 1982,
méid na cánach gnóchan caipitiúil is iomchuí do na gnóchain inghairthe:
Ar choinníoll, in aon chás lena mbaineann an mhír seo, más mó an méid barúlach ná méid na cánach corparáide ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta don tréimhse chuntasaíochta, go gciallóidh “cáin chorparáide inghairthe” méid a chinnfear de réir na foirmle—
G | |||||
__ | × | K | |||
H |
i gcás—
arb é G an méid arb éard a bheadh ann, faoin mír seo ar leith ón gcoinníoll seo, an cháin chorparáide inghairthe,
arb é H an méid barúlach, agus
arb é K méid na cánach corparáide ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta don tréimhse chuntasaíochta.
(10) (a) In aon chás ina raibh, le linn méid cánach gnóchan caipitiúil inghairthe nó cánach corparáide inghairthe a bheith á ríomh faoi fho-alt (8) (c) nó (9) (c), asbhaintí nó faoisimh le lamháil in aghaidh gnóchain inmhuirearaithe a d'fhaibhrigh i mbliain mheasúnachta nó i dtréimhse chuntasaíochta, agus, ar leith ón bhfo-alt seo, go mbeadh na hasbhaintí nó na faoisimh sin (nó cuid díobh) le fritháireamh in aghaidh dhá ghnóchan chaipitiúla nó níos mó is nmhuirearaithe de réir an ráta cánach gnóchan caipitiúil chéanna, ansin, déanfar na hasbhaintí nó na faoisimh sin (nó, de réir mar a bheidh, an chuid sin díobh), a mhéid is gá chun méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe a ríomh, a chionroinnt ar na gnóchain inmhuirearaithe is inmhuirearaithe de réir an ráta chéanna i gcomhréir le méideanna na ngnóchan inmhuirearaithe sin.
(b) I gcás gnóchain inmhuirearaithe a d'fhaibhrigh chuig cuideachta (nach gnóchain inmhuirearaithe a d'fhaibhrigh as diúscairt iomchuí), déanfar aon tagairt i mír (a) do ráta cánach a fhorléiriú mar thagairt don ráta cánach gnóchan caipitiúil ab infheidhme maidir leis na gnóchain sin ar na toimhdí a dhéantar i bhfo-alt (9) (a).
CUID II
Custaim agus Mál
Taisteal coigríche.
57.—Déanfar alt 65 den Acht Airgeadais, 1982, a leasú amhail ar an agus ón 1ú lá d'Aibreán, 1983,—
(a) i bhfo-alt (1), trí “ciallaíonn ‘aerárthach’74 wxaerárthach atá oiriúnach chun breis agus cúig phaisinéir déag a iompar;” a scriosadh,
agus
(b) i bhfo-alt (3), tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) Is é an ráta ar dá réir a dhéanfar an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc £5 in aghaidh gach duine a bhfuil a iompar údaraithe le ticéad paisinéara a bhaineann le hiompar i long nó in aerárthach ar thuras nó ar eitilt, de réir mar a bheidh, go dtí ceann scríbe (seachas ceann scríbe i dTuaisceart Éireann) lasmuigh den Stát.”.
Teilifíseáin.
58.—Déanfar an dleacht máil ar theilifíseáin a fhorchuirtear le mír 5(1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I.R. Uimh. 57 de 1979), a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, de réir na rátaí leithleacha a shonraítear sa Chéad Sceideal in ionad na rátaí leithleacha a shonraítear sa Séú Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 (I.R. Uimh. 48 de 1982).
Fís-seinnteoirí.
59.—Déanfar an dleacht máil ar fhís-seinnteoirí a fhorchuirtear le mír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 260) (Dleacht Máil ar Fhís-Seinnteoirí), 1982 (I.R. Uimh. 49 de 1982), a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, de réir ráta £40 in aghaidh gach fís-seinnteora in ionad an ráta a shonraítear sa mhír sin 4.
Hidreacarbóin.
60.—(1) San alt seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
(2) D'ainneoin chlásal (b) nó (c) de mhír 11 (5) d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear le mír 11 (1) den Ordú sin a mhuirearú, a thobhach agus a íoc de réir £1.75 an heictilítear, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, ar ola éadrom hidreacarbóin mhianrach lena mbaineann an clásal sin (b) nó (c), in ionad an ráta a shonraítear in alt 70 (4) den Acht Airgeadais, 1980.
(3) D'ainneoin fhomhír (6) de mhír 12 d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear le fomhír (1) den mhír sin 12 a mhuirearú, a thobhach agus a íoc de réir £1.75 an heictilítear, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, ar ola hidreacarbóin lena mbaineann an fhomhír sin (6), in ionad an ráta a shonraítear in alt 70 (5) den Acht Airgeadais, 1980.
(4) Déanfar mír 11 (7) d'Ordú 1975, arna leasú le halt 40 (3) den Acht Airgeadais, 1976 a leasú, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, trí “£1.75” a chur in ionad “£1.53” (a cuireadh isteach leis an Acht Airgeadais, 1980).
(5) Aon údarú a eisíodh roimh an 10ú lá d'Fheabhra, 1983, faoi fhorálacha mhír 11 (7) d'Ordú 1975, i ndáil le hearraí ar arb inmhuirearaithe an dleacht a forchuireadh le mír 11 (1) d'Ordú 1975 a allmhairiú nó a sheachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras, ar dhleacht máil de réir £1.53 an heictilítear is iníoctha faoi alt 70 (6) den Acht Airgeadais, 1980, a íoc, measfar, a mhéid a bhaineann sé le hearraí arna n-allmhairiú nó arna seachadadh ar an dáta sin nó dáta dá éis, go n-údaraíonn sé earraí den sórt sin a allmhairiú nó a sheachadadh ar dhleacht máil de réir £1.75 an heictilítear a íoc in ionad an dleacht máil réamhráite sin a íoc.
(6) Is de réir an ráta dleachta a íocadh lúide £1.75 an heictilítear in ionad an ráta a shonraítear in alt 70 (8) den Acht Airgeadais, 1980, a bheidh na haisíocaíochtaí dleachta máil dá bhforáiltear i míreanna 11 (10) agus 12 (10) d'Ordú 1975, i gcás an dleacht a bheith inmhuirearaithe agus arna híoc tar éis an 9ú lá d'Fheabhra, 1983.
(7) Leasaítear leis seo mír 12 (1) d'Ordú 1975, arna leasú le halt 70 (9) den Acht Airgeadais, 1980, tríd an gcoinníoll a ghabhann leis an mír sin a scriosadh.
(8) Is é méid aon lacáiste a lamhálfar faoi mhír 12 (3) d'Ordú 1975, maidir le haon ola hidreacarbóin (seachas ola bhreosla de réir bhrí mhír 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 256) (Dleacht Máil ar Olaí Hidreacarbóin), 1981 (I.R. Uimh. 404 de 1981)) arna hallmhairiú nó arna seachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras an 10ú lá d'Fheabhra, 1983, nó dá éis, méid na dleachta máil is inmhuirearaithe lúide méid arna ríomh de réir £1.75 an heictilítear in ionad an ráta a shonraítear in alt 70 (10) den Acht Airgeadais, 1980.
(9) Is é méid aon aisíoca a lamhálfar faoi alt 35 (5) (b) den Acht Airgeadais, 1981, maidir le haon ola hidreacarbóin arna hallmhairiú nó arna seachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, méid na dleachta máil a íocadh lúide méid arna ríomh de réir £1.09 an heictilítear.
(10) Déanfar alt 42 (2) den Acht Airgeadais, 1976, a leasú, amhail ar an agus ón 10ú lá d'Fheabhra, 1983, trí “£0.08” a chur in ionad “£0.07” (a cuireadh isteach leis an Acht Airgeadais, 1980).
(11) Leasaítear leis seo mír 12 (11) d'Ordú 1975—
(a) trí “sa tseirbhís bóthair do phaisinéirí” a chur in ionad “i seirbhís bóthair do phaisinéirí ar deonaíodh an ceadúnas ina leith”, agus
(b) trí “a aisíoc leis” a chur in ionad “a aisíoc leis an gceadúnaí”.
Mótarfheithiclí.
61.—Déanfar an dleacht máil a fhorchuirtear le mír 4 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979, ar mhótarfheithiclí earnáil A (de réir bhrí an Ordaithe sin) a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1983—
(a) a mhéid is inmhuirearaithe í ar fheithiclí den sórt sin a fhaigheann a gcumhacht ghluaiste ó inneall dócháin inmheánaigh agus ar mó ná 16 a n-each-chumhacht (arna ríomh de réir rialachán arna ndéanamh ag an Aire Comhshaoil faoi alt 1 (3) den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, chun críche ráta dleachta a shonraítear sa Sceideal a ghabhann leis an Acht sin), de réir ráta ar cóimhéid le suim 64.5 faoin gcéad den luach inmhuirearaithe (de réir na brí sin a dúradh) in ionad an ráta a shonraítear i mír 10 den Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982, agus
(b) a mhéid is inmhuirearaithe í ar fheithiclí eile den sórt sin (seachas gluaisrothair, uathrothair, nó rothair a bhfuil mótar cúnta feistithe orthu, cibé acu an bhfuil nó nach bhfuil carranna cliathánacha mar chuid díobh), de réir ráta ar cóimhéid le suim 54.5 faoin gcéad den luach inmhuirearaithe (de réir na brí sin a dúradh) in ionad an ráta a shonraítear in alt 7 den Acht Airgeadais (Uimh. 2), 1981.
Ceadúnais chearrbhachais.
62.—Déanfar an dleacht máil a fhorchuirtear le halt 17 den Acht Airgeadais, 1956, ar cheadúnais chearrbhachais a eiseofar faoi alt 19 den Acht um Chearrbhachas agus Crannchuir, 1956, a mhuirearú, a thobhach agus a íoc ar cheadúnais den sórt sin a eiseofar an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, de réir na rátaí a shonraítear sa Dara Sceideal in ionad na rátaí a shonraítear i gCuid III den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
Ceadúnais mheaisín cearrbhachais.
63.—(1) Déanfar alt 74 (1) den Acht Airgeadais, 1980, a leasú maidir le ceadúnais mheaisín cearrbhachais a dheonú an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, trí “£62.50”, “£125”, “£187.50” agus “£250” a chur in ionad “£37.50”, “£75”, “£112.50” agus “£150”, faoi seach (a cuireadh isteach leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 (I.R. Uimh. 48 de 1982)).
(2) Déanfar alt 43 (7) (aa) den Acht Airgeadais, 1975 (a cuireadh isteach leis an Acht Airgeadais, 1980), a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, trí “£40”, “£80”, “£120” agus “£160” a chur in ionad “£25”, “£50”, “£75” agus “£100”, faoi seach (a cuireadh isteach leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982).
Deimhnithe airm tine.
64.—Déanfar an dleacht máil ar dheimhniú airm tine a fhorchuirtear le halt 18 (2) den Acht Airgeadais, 1964, i gcás aon deimhniú den sórt sin do theacht i bhfeidhm trí dheonú nó athnuachan, an lú lá de Lúnasa, 1983, nó aon lá dá éis, a mhuirearú, a thobhach agus a íoc de réir na rátaí a shonraítear sa Tríú Sceideal in ionad na rátaí a shonraítear i gCuid II den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
Gadhair.
65.—(1) Leasaítear leis seo alt 37 den Acht Airgid, 1925, trí “£5” a chur in ionad “£1” (a cuireadh isteach leis an Acht Airgeadais, 1975) i bhfo-alt (1) agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (1) Ar an 1 adh lá d'Eanair, 1926, agus dá éis sin, beidh diúité máil (dá ngairmtear gadhar-dhiúité san Acht so) £5 iníoctha ar gach gadhar atá mí nó níos mó d'aois in aghaidh gach biiana nó cuid de bhliain a cimeádfar an gadhar san i Saorstát Éireann. |
(2) Leasaítear leis seo alt 33 den Acht Airgeadais, 1963, trí “£100” a chur in ionad “£25” (a cuireadh isteach leis an Acht Airgeadais, 1975) i bhfo-ailt (1) agus (2) agus tá na fo-ailt sin (1) agus (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (1) Duine ar bith a dhlíonn dleacht gadhair a íoc féadfaidh sé é a ghlacadh de rogha suim bhliantúil £100 a íoc i leith na dleachta sin in ionad an ráta a shonraítear i bhfo-alt (1) d'alt 37 den Acht Airgid, 1925, agus déanfar an méid sin a íoc agus a bhailiú tríd an bPost-Oifig trí cheadúnas ginearálta a thógáil amach go bliantúil. (2) Duine ar bith a íocfaidh suim £100 agus a thógfaidh amach ceadúnas ginearálta de réir an ailt seo measfar dleacht gadhair a bheith íoctha aige i leith na ngadhar go léir a bheidh á gcoimeád aige i gcaitheamh na bliana go léir nó aon choda den bhliain lena mbainfidh an ceadúnas ginearálta. |
(3) Aisghairtear leis seo alt 44 (3) den Acht Airgeadais, 1975, agus achtaítear leis seo ina ionad go ndlífear, ar aon duine a bheidh ciontach i gcion faoi alt 37 den Acht Airgid, 1925, a chiontú go hachomair, pionós máil £20 a chur air.
(4) Tiocfaidh an t-alt seo i ngníomh an lú lá d'Eanáir, 1984.
Ceantálaithe agus gníomhairí tithe.
66.—(1) San alt seo ciallaíonn “an tAcht” an tAcht um Cheantálaithe agus Gníomhairí Tithe, 1947.
(2) Déanfar an dleacht máil ar cheadúnas ceantálaí (de réir bhrí an Achta) a fhorchuirtear le halt 11 den Acht Airgeadais, 1947, a mhuirearú, a thobhach agus a íoc de réir ráta £125 in ionad an ráta a shonraítear ag uimhir thagartha 1 i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
(3) Déanfar an dleacht máil ar chead ceantála (de réir bhrí an Achta) a fhorchuirtear le halt 12 den Acht Airgeadais, 1947, a mhuirearú, a thobhach agus a íoc de réir ráta £125 in ionad an ráta a shonraítear ag uimhir thagartha 2 i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
(4) Leasaítear leis seo alt 6 den Acht trí “£500” a chur in ionad “céad punt” i bhfo-alt (3) agus tá an fo-alt sin (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (3) Duine a dhéanfas gnó ceantálaí a sheoladh nó a bhéarfas le tuiscint nó a chuirfeas in iúl gnó ceantálaí a bheith á sheoladh aige nó a dhéanfas ceantáil, contrártha don alt seo, beidh sé ciontach i gcion faoin alt seo agus ar a chiontú ann ar an slí achomair dlífear pionós máil £500 a chur air. |
(5) Déanfar an dleacht máil ar cheadúnas gníomhaire tithe (de réir bhrí an Achta) a fhorchuirtear le halt 13 den Acht Airgeadais, 1947, a mhuirearú, a thobhach agus a íoc de réir ráta £62.50 in ionad an ráta a shonraítear ag uimhir thagartha 3 i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
(6) Leasaítear leis seo alt 7 den Acht trí “£500” a chur in ionad “céad punt” i bhfo-alt (3) agus tá an fo-alt sin (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (3) Duine a dhéanfas gnó gníomhaire thithe a sheoladh nó a bhéarfas le tuiscint nó a chuirfeas in iúl gnó gníomhaire thithe a bheith á sheoladh aige nó a ghníomhós mar ghníomhaire tithe, contrártha don alt seo, beidh sé ciontach i gcion faoin alt seo agus ar a chiontú ann ar an slí achomair dlífear pionós máil £500 a chur air. |
(7) Tiocfaidh an t-alt seo i ngníomh an 6ú lá d'Iúil, 1983.
Geallghlacadóirí.
67.—(1) Déanfar an dleacht máil a fhorchuirtear le halt 17 den Acht Airgid, 1931, ar cheadúnas geallghlacadóra arna eisiúint faoin Acht um Gheall-Chur, 1931, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá de Nollaig, 1983, de réir ráta £125 in ionad an ráta a shonraítear ag uimhir thagartha 4 i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
(2) Déanfar an dleacht máil a fhorchuirtear le halt 18 den Acht Airgid, 1931, ar chlárú a dhéanamh, nó ar athnuachan a dhéanamh ar chlárú, faoin Acht um Gheall-Chur, 1931, ar aon áitribh ina ndéantar gnó glactha geall, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá de Nollaig, 1983, de réir ráta £125 in ionad an ráta a shonraítear ag uimhir thagartha 5 i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht Airgeadais, 1980.
Dleacht máil ar cheadúnais nár úsáideadh a aisíoc.
68.—(1) San alt seo forléireofar “ceadúnas” mar ní a fholaíonn cead agus deimhniú.
(2) I gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim, maidir le ceadúnas lena mbaineann fo-alt (4) d'alt 77 den Acht Airgeadais, 1980—
(a) nach ndearnadh aon trádáil faoin gceadúnas, nó
(b) nach raibh sealbhóir an cheadúnais ag gabháil don ghníomhaíocht lena mbaineann an ceadúnas le linn tréimhse bhailíochta an cheadúnais,
féadfaidh na Coimisinéirí, ach cibé coinníollacha is cuí leo a fhorchur a bheith comhlíonta agus d'ainneoin fhorálacha fho-alt (6) den alt sin 77, an dleacht máil a íocadh ar an gceadúnas sin a aisíoc.
Leasú ar alt 50 (pionós i ndáil le deochanna meisciúla a mhórdhíol nó a mhiondíol gan cheadúnas) den Finance (1909-10) Act, 1910.
69.—Leasaítear leis seo alt 50 den Finance (1909-10) Act, 1910—
(a) trí “£500” a chur in ionad “one hundred pounds” i bhfo-alt (2), agus
(b) trí “£500” a chur in ionad “fifty pounds” i bhfo-alt (3),
agus tá na fo-ailt sin (2) agus (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (2) If any person deals wholesale in any intoxicating liquor, for the wholesale dealing in which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500. (3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500. |
Leasú ar alt 21 (dleachtanna ar olaí hidreacarbóin) den Acht Airgid, 1935.
70.—(1) Leasaítear leis seo fo-alt (12) (a cuireadh isteach leis an Acht Airgeadais, 1940) d'alt 21 den Acht Airgid, 1935—
(a) trí “pionós £1,000 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus ina theannta sin dlífear an ola a ndearnadh an cion ina leith a fhorghéilleadh” a chur in ionad “pionós £500 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus ina theannta sin forghéillfear an ola a ndearnadh an cion ina leith” (a cuireadh isteach leis an Acht Airgeadais, 1976),
(b) trí “faoin alt seo” a chur in ionad “faoin alt” i mír (i) (a cuireadh isteach leis an Acht Airgeadais, 1976),
(c) tríd an mír seo a leanas a chur in ionad mhír (ii) (a cuireadh isteach leis an Acht Airgeadais, 1976):
“(ii) má úsáidtear—
(I) dabhach nó coimeádán eile agus é folaithe, nó
(II) aon fheiste, acra nó modh de chineál ar bith,
chun ola hidreacarbóin atá san fheithicil agus a bheartaítear a úsáid lena dó in inneall na feithicle a fholú contrártha don alt seo,”,
agus
(d) trí “dlífear an fheithicil a fhorghéilleadh” a chur in ionad “forghéillfear an fheithicil” (a cuireadh isteach leis an Acht Airgeadais, 1976),
agus tá an chuid sin den fho-alt sin (12), arna leasú amhlaidh, a thagann i ndiaidh mhír (e) den fho-alt sin, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA beidh an duine sin ciontach i gcionta fén alt so agus dlighfear pionós £1,000 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus ina theannta sin dlífear an ola a ndearnadh an cion ina leith a fhorghéilleadh agus, i gcás cion a bhaineann le mótarfheithicil— (i) más é an dara cion nó cion ina dhiaidh sin é faoin alt seo ag an duine, nó (ii) má úsáidtear— (I) dabhach nó coimeádán eile agus é folaithe, nó (II) aon fheiste, acra nó modh de chineál ar bith, chun ola hidreacarbóin atá san fheithicil agus a bheartaítear a úsáid lena dó in inneall na feithicle a fholú contrártha don alt seo, dlífear an fheithicil a fhorghéilleadh. |
(2) Leasaítear leis seo alt 21 (15) den Acht Airgid, 1935, trí “ná feithicil dá dtagraítear i mír 4B (a cuireadh isteach leis an Acht Airgeadais, 1983) de Chuid I den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952” a chur isteach i ndiaidh “ná rollóir bóthair” sa mhíniú ar “mótar-fheithicil” (a cuireadh isteach leis an Acht Airgeadais, 1942), agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA cialluíonn an focal “mótar-fheithicil” feithicil inneall-ghluaiste bhíonn ceaptha, déanta, agus oiriúnach chun í úsáid ar bhóithre, ach ní fholuíonn tarraingire bhíonn ceaptha agus déanta chun é úsáid chun crícheanna talmhaíochta ná rollóir bóthair ná feithicil dá dtagraítear i mír 4B (a cuireadh isteach leis an Acht Airgeadais, 1983) de Chuid I den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952. |
Leasú ar alt 23 (forghéilleadh) den Acht Airgeadais, 1946.
71.—Leasaítear leis seo alt 23 den Acht Airgeadais, 1946—
(a) i mír (i), trí “dlífear na hearraí agus na hairceadail sin uile agus na hábhair, na huirlisí agus na soithí sin uile agus faoi seach a fhorghéilleadh” a chur in ionad “urghéillfear na hearraí agus na hairceadail sin uile agus na habhair, na huirlisí agus na soithí sin uile agus faoi seach”,
(b) i mír (ii), trí “suim £1,000” a chur in ionad “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”, agus
(c) tríd an bhfo-alt seo a leanas a chur leis:
“(2) I gcás nach mbeidh dleacht máil, is inmhuirearaithe ar aon earraí, íoctha an tráth a mbeidh sé dlite í a íoc nó laistigh de cibé tréimhse is faide ná sin a bheidh ceadaithe maidir lena híoc le haon achtachán nó faoi aon achtachán, dlífear na hearraí a fhorghéilleadh.”,
agus tá na míreanna sin (i) agus (ii), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (i) dlífear na hearraí agus na hairceadail sin uile agus na hábhair, na huirlisí agus na soithí sin uile agus faoi seach a fhorghéilleadh, (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 diúite sin nó aon chuid de a choimeád go calaoiseach ón Aire Airgeadais, urghéillfidh sé suim £1,000. |
Leasú ar alt 34 (leasuithe maidir le pionóis) den Acht Airgeadais, 1963.
72.—Leasaítear leis seo alt 34 den Acht Airgeadais, 1963—
(a) i bhfo-alt (4)—
(i) i mír (c) (i), trí “£1,000” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1976),
(ii) i mír (d) (ii), trí “£1,000” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1976),
agus
(b) i bhfo-alt (5), trí “£1,000” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1976),
agus tá na míreanna sin (c) (i) agus (d) (ii) agus an fo-alt sin (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (c) (i) i gcás inar mó ná £1,000 trí oiread an luacha mheasta, triailfear an cion ar dhíotáil, agus (d) (ii) más mó ná £1,000 trí oiread an luacha a chinnfear amhlaidh, triailfear an cion ar dhíotáil. (5) Déanfar cion faoi aon achtachán de na hAchtanna Custam, seachas achtachán dá dtagraítear sna fo-ailt sin roimhe seo den alt seo, a thriail ar dhíotáil má bhíonn an pionós, nó más rud é go bhféadfadh an pionós a bheith, níos mó ná £1,000. |
Dleachtanna máil ar cheadúnais d'fheithiclí inneallghluaiste.
73.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
(2) Leasófar an tAcht, maidir le ceadúnais faoi alt 1 den Acht in aghaidh tréimhsí dar tosach an 1ú lá d'Aibreán, 1983, nó aon lá dá éis—
(a) trí “daichead punt nó níos lú “a chur in ionad “tríocha punt nó níos lú” (a cuireadh isteach leis an Acht Airgeadais, 1982) in alt 1 (2) (b),
(b) trí “£5”, “£11”, “£18”, “£26”, “£33”, “£6”, “£28”, “£21” agus “£7” a chur in ionad “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” agus “£6”, faoi seach, i mír 1 de Chuid I den Sceideal a ghabhann leis an Acht sin,
(c) i mír 4 de Chuid I den Sceideal a ghabhann leis an Acht sin, trí—
(i) “£15” a chur in ionad “£10” (a cuireadh isteach leis an Acht Airgeadais, 1980) i bhfomhír (a),
(ii) “£15” a chur in ionad “£10” (a cuireadh isteach leis an Acht Airgeadais, 1980) i bhfomhír (b) (a cuireadh isteach leis an Acht Airgeadais, 1973),
(iii) “£15” a chur in ionad “£10” (a cuireadh isteach leis an Acht Airgeadais, 1980) i bhfomhír (c) (a cuireadh isteach leis an Acht Airgeadais, 1973), agus
(iv) “£75” a chur in ionad “£50” i mír (d) (a cuireadh isteach leis an Acht Airgeadais, 1973),
(d) trí “£10”, “£20”, “£30” agus “£40” a chur in ionad “£5”, “£10”, “£15” agus “£20”, faoi seach, i mír 4A (a cuireadh isteach leis an Acht Airgeadais, 1961) de Chuid I den Sceideal a ghabhann leis an Acht sin,
(e) tríd an mír seo a leanas a chur in ionad mhír 5 i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 93 den Acht Airgeadais, 1973):
“5. Feithiclí (lena n-áirítear trírothaigh ar mó ná 8 cmn. a meáchan gan ualach) a rinneadh nó a oiriúnaíodh lena n-úsáid, agus a úsáidtear chun earraí no ualach d'aon chineál eile a iompar i gcúrsa trádála nó gnó (lena n-áirítear talmhaíocht agus comhlíonadh a fheidhmeanna ag údarás áitiúil nó ag údarás poiblí) agus feithiclí a rinneadh nó a oiriúnaíodh lena n-úsáid, agus a úsáidtear, d'iompar meaisín, ceardlann, acra nó deis lena ndéantar nó ina ndéantar earraí atá á n-iompar sna feithiclí sin a phróiseáil nó a mhonarú le linn do na feithiclí a bheith ag gluaiseacht:
(a) is feithiclí a thiomáintear le leictreachas agus nach mó ná 25 cmn. a meáchan gan ualach ... ... ... ... ... | £22 |
(b) is feithiclí nach feithiclí mar a luaitear roimhe seo a thiomáintear le leictreachas— | |
(i) nach mó ná 12 cmn. a meáchan gan ualach ... ... ... ... | £28 |
(ii) ar mó ná 12 cmn., ach nach mó ná 16 cmn., a meáchan gan ualach ... | £34 |
(iii) ar mó ná 16 cmn., ach nach m tonna, a meáchan gan ualach ... | £41 |
(iv) ar mó ná tonna, ach nach mó ná 2 thonna, a meáchan gan ualach |
£41, móide £7 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar thonna |
(v) ar mó ná 2 thonna, ach nach mó ná 3 thonna, a meáchan gan ualach |
£69, móide £8 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 2 thonna |
(vi) ar mó ná 3 thonna, ach nach mó ná 4 thonna, a meáchan gan ualach |
£101, móide £10 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 3 thonna |
(vii) ar mo ná 4 thonna, ach nach mó ná 5 thonna, a meáchan gan ualach |
£141, móide £10 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 4 thonna |
(viii) ar mó ná 5 thonna, ach nach mó ná 6 thonna, a meáchan gan ualach |
£181, móide £17 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 5 thonna |
(ix) ar mó ná 6 thonna a meáchan gan ualach a meáchan gan ualach |
£249, móide £22 an ceathrú tonna, nó an chuid de cheathrú tonna, meáchain gan ualach, de bhreis ar 6 thonna |
agus ina theannta sin, i gcás aon fheithicil a úsáidtear chun leantóir a tharraingt, dleacht bhreise mar a leanas—
(I) i gcás nach mó ná 2 thonna meáchan na feithicle gan ualach ... ... | £15 |
(II) i gcás inar mó ná 2 thonna, ach nach mó ná 3 thonna, meáchan na feithicle gan ualach ... ... ... ... | £20 |
(III) i gcás inar mó ná 3 thonna ach nach mó ná 4 thonna, meáchan na feithicle gan ualach ... ... ... ... | £26 |
(IV) i gcás inar mó ná 4 thonna, ach nach mó ná 5 thonna, meáchan na feithicle gan ualach ... ... ... ... | £35 |
(V) i gcás inar mó ná 5 thonna ach nach mó ná 6 thonna, meáchan na feithicle gan ualach ... ... ... ... | £46 |
(VI) i gcás inar mó ná 6 thonna meáchan na feithicle gan ualach ... ... | £59”, |
(f) trí—
(i) “£16” agus “£2” a chur in ionad “£8” agus “£1”, faoi seach, i bhfomhír (c) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht sin, agus
(ii) trí “£16” agus “£2” a chur in ionad “£8” agus “£1”, faoi seach, i bhfomhír (cc) (a cuireadh isteach leis an Acht Airgeadais, 1961) den mhír sin 6,
(g) tríd an bhfomhír seo a leanas a chur isteach roimh fhomhír (d) den mhír sin 6 de Chuid I den Sceideal a ghabhann leis an Acht sin:
“(ccc) aon fheithicil a úsáidtear mar eileatram agus ní chun aon chríche eile—
nach mó ná 8 n-each-chumhacht nó a thiomáintear le leictreachas ... | £26 | |
is mó ná 8 n-each-chumhacht ach nach mó ná 9 n-each-chumhacht ... | £29 | |
is mó ná 9 n-each-chumhacht ach nach mó ná 10 n-each-chumhacht | £33 | |
is mó ná 10 n-each-chumhacht ach nach mó ná 11 each-chumhacht ... | £39 | |
is mó ná 11 each-chumhacht | £44”. | |
(3) (a) Faoi réir mhíreanna (b) agus (c) den fho-alt seo, leasófar an tAcht tuilleadh, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an 1ú lá d'Aibreán, 1983, nó aon lá dá éis, tríd an bhfomhír seo a leanas a chur isteach i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 71 den Acht Airgeadais, 1982) in ionad fhomhír (d) de mhír 6:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht | £7 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó na 8 n-each-chumhacht ach nach mó ná 12 each-chumhacht | £9 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 12 each-chumhacht ach nach mó ná 16 each-chumhacht | £11 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 16 each-chumhacht ach nach mó ná 20 each-chumhacht | £13 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 20 each-chumhacht | £14 ar gach aonad, nó cuid d'aonad, each-chumhachta |
a thiomáintear le leictreachas | £46”. |
(b) Ní bheidh éifeacht le mír (a) den fho-alt seo i ndáil le haon fheithicil—
(i) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile, nó
(ii) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961 sin a dúradh, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile.
(c) Ní bheidh éifeacht le mír (a) den fho-alt seo i ndáil le feithiclí a shonraítear in Airteagal 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968 (I.R. Uimh. 68 de 1968), arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975 (I.R. Uimh. 5 de 1975).
(4) (a) Leasófar an tAcht tuilleadh tríd an mír seo a leanas a chur isteach i ndiaidh mhír 4A (a cuireadh isteach leis an Acht Airgeadais, 1961) i gCuid I den Sceideal a ghabhann leis an Acht sin:
“4B. Feithiclí (ar a dtugtar ‘dumpairí eisbhóthair’) is mó toilleadh ná 4 shlat chiúbacha ualaithe go cothrom, agus atá deartha agus déanta go príomha le húsáid ar láithreáin oibreacha foirgníochta (lena n-áirítear déanamh bóithre agus oibreacha tí agus tógála eile) le haghaidh coincréit, screallach, cré nó ábhair eile den sórt sin a iompar agus nach féidir leo, mar gheall ar an dearadh agus an déanamh atá orthu, dul thar 30 míle san uair ar bhóthar cothrom faoina gcumhacht féin agus is ábhar do cheadanna speisialta faoi alt 17 de na Rialacháin um Thrácht ar Bhóithre (Déanamh, Trealamh agus Úsáid Feithiclí), 1963, (I.R. Uimh. 190 de 1963) ... ... ... ... ... £250.”.
(b) Déanfar na haisíocaíochtaí iomchuí ag féachaint do na forálacha sin roimhe seo den fho-alt seo agus is de réir cibé treoracha a thabharfaidh an tAire Comhshaoil a dhéanfar na haisíocaíochtaí.
(c) Tiocfaidh an fo-alt seo i ngníomh cibé lá a shocróidh an tAire Comhshaoil chuige sin le hordú.
(5) (a) Leasófar alt 94(2) den Acht Airgeadais, 1973—
(i) trí “£2” a chur in ionad “£1” i mír (a) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1981),
(ii) trí “£10” a chur in ionad “£5” i mír (aa) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1981),
(iii) trí “£40” a chur in ionad “£20” i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1981), agus
(iv) trí “£20” a chur in ionad “£10” i mír (d) (a cuireadh isteach leis an Acht Airgeadais, 1981).
(b) Beidh éifeacht le mír (a) den fho-alt seo maidir le feithiclí a mbainfear amach ceadúnais ina leith faoi alt 1 den Acht le haghaidh tréimhsí dar tosach an 1ú lá d'Aibreán, 1983, nó aon lá dá éis.
Méadú ar an dleacht máil ar cheadúnais tiomána.
74.—Déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú amhail ar an agus ón 1ú lá d'Aibreán, 1983, trí na míreanna seo a leanas a chur isteach in alt 4 (1A) (a cuireadh isteach leis an Acht Airgeadais, 1961) in ionad mhíreanna (a) agus (b):
“(a) ceithre phunt más bliain tréimhse an cheadúnais, agus
(b) ceithre phunt in aghaidh gach bliain de thréimhse an cheadúnais más dhá bhliain nó níos mó an tréimhse sin,”.
Méadú ar na dleachtanna máil ar cheadúnais mhótarfheithiclí trádála.
75.—Beidh éifeacht le halt 15 (2) den Finance Act, 1922, arna chur chun feidhme le halt 3 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, agus d'ainneoin téarmaí an ailt deiridh sin, maidir le ceadúnais lena mbaineann an t-alt sin 15 (2) a bhainfear amach an 1ú lá d'Eanáir, 1984, nó aon lá dá éis, ionann is dá gcuirfí—
(a) “£200” in ionad “£100” (a cuireadh isteach leis an Acht Airgeadais, 1980) i mír (a),
(b) “£40” in ionad “£20” (a cuireadh isteach leis an Acht Airgeadais, 1980, sin a dúradh) i míreanna (a) agus (b), agus
(c) “£8” in ionad “£4” (a cuireadh isteach leis an Acht Airgeadais, 1980, sin a dúradh) i mír (b).
Orduithe a dhaingniú.
76.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo—
AN TÁBLA | |
I.R. Uimh. 22 de 1982 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 257) (Beoir), 1982. |
I.R. Uimh. 37 de 1982 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 258) (Beoir) (Uimh. 2), 1982. |
I.R. Uimh. 9 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 261) (Dleachtanna Máil), 1983. |
I.R. Uimh. 42 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 263) Dleachtanna Máil) (Uimh. 2), 1983. |
I.R. Uimh. 85 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 264) (Hidreacarbóin), 1983. |
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
77.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972;
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Acht 1978” an tAcht Cánach Breisluacha (Leasú), 1978;
ciallaíonn “Acht 1981” an tAcht Airgeadais (Uimh. 2), 1981;
ciallaíonn “Acht 1982” an tAcht Airgeadais, 1982.
Leasú ar alt 3 (seachadadh earraí) den Phríomh-Acht.
78.—Leasaítear leis seo alt 3 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) (i) Más rud é, i gcás gnó atá á sheoladh, nó a bhfuil scortha ag duine inchánach de bheith á sheoladh, go ndéanfaidh duine eile, faoi aon chumhacht is infheidhmithe ag an duine eile sin, lena n-áirítear leachtaitheoir agus glacadóir, earraí is cuid de shócmhainní an ghnó a dhiúscairt i gcomhair nó faoi chomhair fiach a bheidh dlite den duine inchánach a shásamh, nó i gcúrsa cuideachta a fhoirceannadh, measfar gur i gcúrsa a ghnó nó mar chabhair dá ghnó a sholáthair an duine inchánach na hearraí sin.
(ii) Áireofar ar dhiúscairt earraí faoin bhfo-alt seo aon diúscairt a meastar gur soláthar earraí do-chorraithe faoi alt 4 (2) í.”.
Leasú ar alt 8 (daoine cuntasacha) den Phríomh-Acht.
79.—Leasaítear leis seo alt 8 den Phríomh-Acht—
(a) i bhfo-alt (3) (a cuireadh isteach le hAcht 1978)—
(i) i mír (b) (a cuireadh isteach le hAcht 1982), trí “£12,000” a chur in ionad “£15,000”,
(ii) i mír (c) (a cuireadh isteach le hAcht 1981), trí “£25,000” a chur in ionad “£30,000”, agus
(iii) i mír (e) (a cuireadh isteach le hAcht 1981), trí “£12,000” a chur in ionad “£15,000”,
(b) i bhfo-alt (3A) (a cuireadh isteach le hAcht 1982), trí “£12,000” a chur in ionad “£15,000”, agus
(c) i bhfo-alt (9), sa mhíniú ar “feirmeoir” (a cuireadh isteach le hAcht 1982), trí “£12,000” a chur in ionad “£15,000” gach áit a bhfuil sé.
Leasú ar alt 9 (clárú) den Phríomh-Acht.
80.—Leasaítear leis seo alt 9 den Phríomh-Acht—
(a) i bhfo-alt (1), trí “nó is daoine a dhiúscróidh earraí a meastar, de bhun alt 3 (7), gur earraí iad a sholáthair duine inchánach i gcúrsa a ghnó nó mar chabhair dá ghnó” a chur isteach i ndiaidh “ina ndaoine inchánach”, agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Gach duine a dhiúscróidh earraí a meastar, de bhun alt 3 (7), gur earraí iad a sholáthair duine inchánach i gcúrsa a ghnó nó mar chabhair dá ghnó, tabharfaidh sé i scríbhinn do na Coimisinéirí Ioncaim laistigh de cheithre lá dhéag ón diúscairt sin na sonraí sin a bheidh leagtha síos i rialacháin mar shonraí is gá chun an duine sin a chlárú le haghaidh cánach.”.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
81.—(1) Leasaítear leis seo alt 11 den Phríomh-Acht—
(a) i bhfo-alt (1)—
(i) i mír (a) (a cuireadh isteach le hAcht 1978), trí “23 faoin gcéad” a chur in ionad “18 faoin gcéad” (a cuireadh isteach le hAcht 1982), agus
(ii) i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1980), trí “35 faoin gcéad” a chur in ionad “30 faoin gcéad” (a cuireadh isteach le hAcht 1982),
agus
(b) i bhfo-alt (2)—
(i) i mír (a) (a cuireadh isteach le hAcht 1978), maidir le soláthairtí an 1ú lá d'Iúil, 1983, nó aon lá dá éis, trí “8.69 faoin gcéad” a chur in ionad “10 faoin gcéad”,
(ii) i mír (b) (a cuireadh isteach le hAcht 1978), trí “21.74 faoin gcéad” a chur in ionad “16.67 faoin gcéad” (a cuireadh isteach le hAcht 1982),
(iii) i mír (c) (a cuireadh isteach le hAcht 1981), trí “21.74 faoin gcéad” a chur in ionad “16.67 faoin gcéad” (a cuireadh isteach le hAcht 1982),
(iv) i mír (d) (a cuireadh isteach le hAcht 1982), trí “21.74 faoin gcéad” a chur in ionad “16.67 faoin gcéad”, agus
(v) i mír (e) (a cuireadh isteach le hAcht 1982), trí “21.74 faoin gcéad” a chur in ionad “16.67 faoin gcéad”.
(2) Déantar leis seo alt 11 den Phríomh-Acht a leasú tuilleadh—
(a) i bhfo-alt (1)—
(i) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) 5 faoin gcéad den mhéid ar arb inmhuirearaithe cáin i ndáil le soláthar earraí nó seirbhísí de chineál a shonraítear sa Séú Sceideal,”,
agus
(ii) i mír (c), trí “de réir aon cheann de na rátaí a shonraítear i míreanna (a), (aa) agus (b)” a chur in ionad “de réir cheachtar de na rátaí a shonraítear i míreanna (a) agus (b)”,
(b) i bhfo-alt (2), trí míreanna (b), (c), (d) agus (e) a scriosadh,
(c) i bhfo-alt (7) (a cuireadh isteach le hAcht 1976), trí “, fo-alt (1) (aa)” a chur i ndiaidh “fo-alt (1) (a)” i mír (e) (i), agus
(d) i bhfo-alt (8), trí “an Dara, an Tríú nó an Séú Sceideal” a chur in ionad “an Dara nó an Tríú Sceideal” i mír (a) (a cuireadh isteach leis an Acht Airgeadais, 1973).
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta) den Phríomh-Acht.
82.—Leasaítear leis seo alt 12A (a cuireadh isteach le hAcht 1978) den Phríomh-Acht—
(a) maidir le soláthairtí an 1ú lá de Mhárta, 1983, nó aon lá dá éis, trí “2.3 faoin gcéad” a chur in ionad “1.8 faoin gcéad” (a cuireadh isteach le hAcht 1982) i bhfo-alt (1), agus
(b) maidir le soláthairtí an 1ú lá d'Iúil, 1983, nó aon lá dá éis, trí “2 faoin gcéad” a chur in ionad “2.3 faoin gcéad” (a cuireadh isteach le mír (a)) san fho-alt sin (1).
Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht.
83.—Leasaítear leis seo alt 15 den Phríomh-Acht—
(a) i bhfo-alt (1), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) ar earraí de chineál a shonraítear sa Séú Sceideal de réir an chéatadáin a shonraítear in alt 11 (1) (aa) de luach na n-earraí, agus”,
agus
(b) i bhfo-alt (4), maidir le hallmhairiúcháin an 1ú lá d'Iúil, 1983, nó aon lá dá éis, trí “8.69 faoin gcéad” a chur in ionad “10 faoin gcéad”.
Leasú ar alt 19 (cáin atá dlite agus iníoctha) den Phríomh-Acht.
84.—Leasaítear leis seo alt 19 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) (a) Faoi réir mhír (b), tabharfaidh duine inchánach don Ard-Bhailitheoir, laistigh de 9 lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse inchánach, tuairisceán ceart cruinn arna ullmhú de réir rialachán ar an méid cánach a tháinig chun bheith dlite de i gcaitheamh na tréimhse inchánach, nach cáin a bheidh íoctha aige cheana féin i ndáil le hearraí a d'allmhairigh sé, agus an méid, más ann, a fhéadfar a asbhaint de réir alt 12 nuair a bheidh an méid cánach á ríomh is iníoctha aige i leith na tréimhse inchánach sin agus cibé sonraí eile a bheidh sonraithe i rialacháin, agus cuirfidh sé ag an am céanna chun an Ard-Bhailitheora an méid cánach, más ann, is iníoctha aige i leith na tréimhse inchánach sin.
(b) Maidir le duine a dhiúscróidh earraí a meastar, de bhun alt 3 (7), gur earraí iad a sholáthair duine inchánach i gcúrsa a ghnó nó mar chabhair dá ghnó—
(i) tabharfaidh sé don Ard-Bhailitheoir, laistigh de 9 lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse inchánach, tuairisceán cruinn iomlán, arna ullmhú de réir rialachán, ar an méid cánach a tháinig chun bheith dlite den duine inchánach sin i ndáil leis an diúscairt, agus cibé sonraí eile a bheidh sonraithe i rialacháin, agus cuirfidh sé ag an am céanna chun an Ard-Bhailitheora an méid cánach is iníoctha i leith na tréimhse inchánach lena mbaineann,
(ii) cuirfidh sé ráiteas, ina mbeidh cibé sonraí a bheidh leagtha síos i rialacháin, chuig an duine ar leis na hearraí a diúscraíodh, agus
(iii) déileálfaidh sé leis an méid sin cánach mar eisíocaíocht riachtanach as fáltais na diúscartha.
(c) Maidir le duine is úinéir ar earraí a meastar, de bhun alt 3 (7), gur earraí iad a sholáthair duine inchánach i gcúrsa a ghnó nó mar chabhair dá ghnó, ní chuirfidh sé san áireamh in aon tuairisceán atá nó, mura mbeadh an fhomhír seo, a bheadh, de cheangal air a thabhairt faoin Acht seo, an cháin is iníoctha de réir mhír (b).”.
Leasú ar alt 25 (achomhairc) den Phríomh-Acht.
85.—Leasaítear leis seo alt 25 (2) den Phríomh-Acht—
(a) trí na míreanna seo a leanas a chur in ionad mhír (f):
“(f) achomharc a chinneadh trí mhainneachtain ag duine a mbeidh fógra achomhairc tugtha aige láithriú os comhair na gCoimisinéirí Achomhairc ag an am agus san áit a ceapadh;
(ff) diúltú d'iarratas chun aon imeachtaí i ndáil le hachomharc a chur ar atráth, agus díbhe achomhairc, ag na Coimisinéirí Achomhairc;”,
agus
(b) tríd an méid seo a leanas a chur in ionad na bhfocal ó mhír (k) go dtí deireadh an ailt, eadhon, “beidh feidhm acu, faoi réir na modhnuithe atá leagtha amach anseo thíos agus aon mhodhnuithe eile is gá, maidir le héileamh faoi alt 22 nó le hachomharc faoi alt 11 (1B) nó 23 nó faoin alt seo ionann agus dá mba é a bhí san éileamh nó san achomharc achomharc i gcoinne measúnachta i leith cánach ioncaim:
(i) folóidh tagairt do bhliain mheasúnachta tagairt do na tréimhsí inchánach lena mbaineann,
(ii) folóidh tagairt do thuairisceán ar ioncam tagairt do thuairisceán is gá a thabhairt faoi alt 19,
(iii) folóidh tagairt d'ús tagairt d'ús is iníoctha faoi alt 21”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
86.—Leasaítear leis seo an Dara Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (xx):
“(xx) (a) leictreachas,
(b) coinnle céarach agus soilse oíche atá bán agus sorcóireach, gan coinnle agus soilse oíche maisithe, bíseacha, barrchaolaithe nó cumhraithe a áireamh.”.
Leasú ar an Tríú Sceideal a ghabhann leis an bPríomh-Acht.
87.—Leasaítear leis seo an Tríú Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) i gCuid I—
(i) i mír (ix), trí“, atlasaí” a scriosadh,
(ii) trí mhír (xii) a scriosadh, agus
(iii) trí “nó i mír (i) den Séú Sceideal” a chur isteach i míreanna (xxiii) agus (xxiv) i ndiaidh “Sceideal”, agus
(b) i gCuid II, tríd an mír seo a leanas a chur in ionad mhír (i):
“(i) Seirbhísí seachas—
(a) earraí a fhruiliú nó a ligean,
(b) seirbhísí de chineál a shonraítear sa Séú Sceideal;”.
An Séú Sceideal a chur isteach sa Phríomh-Acht.
88.—Leasaítear leis seo an Príomh-Acht tríd an Sceideal seo a leanas a chur isteach i ndiaidh an Cúigiú Sceideal:
“AN SÉÚ SCEIDEAL
Earraí agus Seirbhísí is inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (aa)
(i) (a) Gual, móin agus substaintí soladacha eile ar mar bhreosla amháin a chuirtear ar díol iad,
(b) gás de chineál a úsáidtear le haghaidh téacháin nó soilsiúcháin i dtithe nó i dtionscail i bhfoirm gásach nó i bhfoirm leachtach, ach gan gás a áireamh de chineál a úsáidtear de ghnáth le miotail a tháthú agus a ghearradh ná gás a dhíoltar mar bhreosla lastóra,
(c) ola hidreacarbóin de chineál a úsáidtear le haghaidh téacháin i dtithe nó i dtionscail seachas ola gáis (de réir bhrí na Rialachán Ola Hiodracarbóin (Ola faoi Lacáiste), 1961 (I.R. Uimh. 122 de 1961)) nach ola gáis atá marcáilte go cuí de réir Rialachán 6 (2) de na Rialacháin sin;
(ii) earraí do-chorraithe;
(iii) seirbhísí arb éard iad earraí do-chorraithe a fhorbairt, agus earraí do-chorraithe a chothabháil agus a dheisiú lena n-áirítear daingneáin a fheistiú, i gcás nach mó luach na n-earraí so-chorraithe (más ann dóibh) a sholáthrófar de bhun comhaontú i ndáil leis na seirbhísí sin ná dhá thrian den mhéid iomlán ar arb inmhuirearaithe cáin maidir leis an gcomhaontú;
(iv) seirbhísí, arna soláthar an 1ú lá d'Iúil, 1983, nó aon lá dá éis, arb éard iad deisiú nó cothabháil feithiclí talún inneallghluaiste lena n-áirítear innealra soghluaiste uathghluaisteach (seachas feithiclí agus innealra atá deartha, déanta nó ceaptha lena n-úsáid ar ráillí) agus earraí a shonraítear i mír (v), a mhéid a bhaineann sí le feirmeoirí, agus i mír (xx), de Chuid I den Tríú Sceideal, lena n-áirítear earraí a chur ar fáil agus a fheistiú i gcúrsa na seirbhísí sin a sholáthar ar earraí iad de chineál a bhíonn ar áireamh mar chodanna de na feithiclí sin de ghnáth nuair a sholáthraítear as an nua iad, ach gan iad seo a leanas a áireamh—
(a) gabhálais, aidhlicí, earraí a shonraítear i mír (xxv) den Chuid sin I agus batairí a chur ar fáil i gcúrsa seirbhíse deisithe nó cothabhála,
(b) deisiú agus cothabháil a dhéanamh, cibé acu ar leithligh nó i gcúrsa earraí eile a dheisiú nó a chothabháil, ar airceadail arb éard iad gabhálais nó aidhlicí nó earraí a shonraítear sa mhír sin (xxv), seachas airceadail den sórt sin de chineál a shonraítear sa mhír sin (v), a mhéid a bhaineann sí le feirmeoirí, agus sa mhír sin (xx), agus
(c) ní, glanadh agus snasú;
(v) seirbhísí talmhaíochta arb éard iad—
(a) obair mhachaire, buaint, baint, bualadh, cornadh, fómharaíocht, curaíocht agus plandáil,
(b) táirgí talmhaíochta a dhíghalrú agus a shadhlasú,
(c) fiaile agus loitmhíola a dhíothú agus barraí agus talamh a dhustáil agus a spréáil,
(d) teascadh, crainn a leagan agus seirbhísí eile foraoiseachta, agus
(e) siltean agus míntíriú talún;
(vi) seirbhísí ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, a bhaineann go díreach le soláthar earraí do-chorraithe a úsáidtear chun críocha gníomhaíochta de chuid Iarscríbhinn A;
(vii) seirbhísí cuntasaíochta feirme nó bainistí feirme.”.
Faoiseamh d'óstáin etc.
89.—(1) (a) San alt seo ciallaíonn “seirbhís cháilitheach” seirbhís ina soláthraítear, do dhaoine nach gcónaíonn sa Stát, faoi chomhaontú arna dhéanamh roimh an 1ú lá d'Eanáir, 1983, cóiríocht chodlata, i dteannta nó d'éagmais cothaithe, nó gluaisteáin ar fruiliú, báid ar fruiliú nó fialacht, ar tháillí arna socrú tráth déanta an chomhaontaithe, do dhaoine a bhfuil gnó gníomhaire taistil, gnó tionscnóra turais nó gnó fruilithe gluaisteán nó bád á dhéanamh acu.
(b) Maidir leis na tréimhsí inchánach dar tosach an 1ú lá de Mhárta, 1983, an lú lá de Bhealtaine, 1983, an 1ú lá d'Iúil, 1983, an 1ú lá de Mheán Fómhair, 1983 agus an 1ú lá de Shamhain, 1983, d'ainneoin fhorálacha alt 11 den Phríomh-Acht (arna leasú leis an Acht seo) beidh, agus measfar go raibh, cáin inmhuirearaithe, i ndáil le seirbhís cháilitheach a sholáthar, de réir ráta 18 faoin gcéad.
(2) D'ainneoin fhorálacha alt 11 den Phríomh-Acht (arna leasú leis an Acht seo), 18 faoin gcéad a bheidh sa ráta cánach is inmhuirearaithe i ndáil le hearraí do-chorraithe a ligean mar a shonraítear i mír (iv) (b) den Chéad Sceideal a ghabhann leis an bPríomh-Acht.
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
90.—(1) San alt seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar a trí agus £5,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an 1ú lá d'Aibreán, 1983, ar cheadúnas a deonaíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “tuairisceáin”, i ndáil le banc, na tuairisceáin mhíosúla bainc a chuireann an banc ar fáil do Bhanc Ceannais na hÉireann maidir le sócmhainní agus dliteanais an bhainc amhail ar an 30ú lá de Mheán Fómhair, 1982, an 20ú lá de Dheireadh Fómhair, 1982, agus an 17ú lá de Shamhain, 1982;
ciallaíonn “méid sonraithe”—
(a) i gcás banc comhlachaithe, an méid a gheofar trí chomhiomlán na suimeanna a thaispeántar i dtuairisceáin an bhainc sin maidir le Mír 7 i bhFoscríbhinn II de na tuairisceáin mar choigeartú ar chuntais reatha le haghaidh seiceanna idirthurais a dhealú as comhiomlán na suimeanna a thaispeántar sna tuairisceáin maidir le cuntais reatha agus cuntais taisce atá ag daoine ar bith in oifigí an bhainc sa Stát agus ar suimeanna iad a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin;
(b) i gcás aon bhainc eile, an méid a gheofar trí chomhiomlán na suimeanna a thaispeántar san anailís ar dhliteanais roghnaithe i dtuairisceáin an bhainc sin mar shuimeanna a dhlitear do bhainc (lena n-áirítear bainc nach bainc de réir bhrí fho-alt (1)) maidir le cuntais reatha, cuntais taisce, cuntais eile agus iasachtaí urraithe a dhealú as comhiomlán na suimeanna a thaispeántar sna tuairisceáin maidir le cuntais reatha, cuntais taisce, cuntais eile agus iasachtaí urraithe, atá ag daoine ar bith in oifigí an bhainc sa Stát agus ar suimeanna iad a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin.
(2) Déanfaidh banc, tráth nach déanaí ná an 14ú lá de Mheán Fómhair, 1983, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an bhainc sin, an méid sonraithe le haghaidh an bhainc sin agus na suimeanna dá dtagraítear sa mhíniú ar “méid sonraithe” i bhfo-alt (1) ar faoina dtreoir a ríomhadh an méid sonraithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2), muirearófar dleacht stampa ar cóimhéid lena gcomhshuim seo a leanas:
(a) 0.2 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £100,000,000, agus
(b) 0.375 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £100,000,000:
Ar choinníoll, in aon chás nach mó ná £100,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.2 faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an banc an dleacht a mhuirearófar le fo-alt (3) ar ráiteas a sheachadfaidh banc de bhun fho-alt (2) a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh banc cibé sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an mBanc a sheachadadh.
(6) I gcás ina mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin nó ina mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc, tráth a sheachadta, dlífidh an banc, amhail ó dháta an Achta seo a rith go dtí an lá a n-íocfar an dleacht, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi mar phionós, i dteannta na dleachta, agus, ina theannta sin dlífidh sé mar phionós breise ón 14ú lá de Mheán Fómhair, 1983, suim a íoc is ionann agus 1 faoin gcéad den dleacht in aghaidh gach lae a fhanfaidh an dleacht gan íoc agus beidh gach pionós inghnóthaithe sa tslí chéanna amhail is dá mba chuid den dleacht an pionós.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) den alt seo a fheidhmiú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain faoin ráiteas sin a bheith gan seachadadh.
(8) Ní dhéanfar an dleacht stampa a mhuirearaítear leis an alt seo a lamháil mar asbhaint chun aon cháin nó dleacht atá faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim agus is iníoctha ag an mbanc a ríomh.
Leasú ar alt 17 (dleacht stampa i leith cártaí creidmheasa agus cártaí muirir) den Acht Airgeadais (Uimh. 2), 1981.
91.—Leasaítear leis seo alt 17 (2) den Acht Airgeadais (Uimh. 2), 1981, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (c):
“(d) (i) Féadfaidh tionscnóir, laistigh de thrí mhí tar éis an 1ú lá d'Aibreán aon bhliain (arb í an bhliain 1983 nó bliain dá éis sin í), le toiliú na gCoimisinéirí Ioncaim, ráiteas i scríbhinn a sheachadadh orthu ina dtaispeánfar líon na gcártaí muirir, na gcártaí muirir cuideachta agus na gcártaí forlíontacha a d'eisigh nó a d'athnuaigh an tionscnóir agus a deir gur bailí dóibh ar feadh tréimhse a bhfuil an 1ú lá d'Aibreán an bhliain sin ar áireamh inti.
(ii) Muirearófar ar gach ráiteas a sheachadfar de réir fhorálacha fhomhír (i) den mhír seo, agus íocfar tráth seachadta an ráitis, dleacht stampa de réir ráta £5 i leith gach cárta muirir, gach cárta muirir cuideachta agus gach cárta forlíontach atá ar áireamh ar an líon cártaí a thaispeántar sa ráiteas.
(iii) D'ainneoin mhír (b) den fho-alt seo, i gcás ina seachadfaidh tionscnóir ráiteas de réir fhorálacha na míre seo, ní bheidh feidhm ag an mír sin (b) i ndáil leis an tionscnóir i leith na ráithí sa bhliain ina seachadfar an ráiteas.”.
Leasú ar alt 74 (dleacht stampa ar bhronntanais inter vivos) den Finance (1909-10) Act, 1910.
92.—(1) Leasaítear leis seo alt 74 den Finance (1909-10) Act, 1910, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5):
“(5) Any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall, for the purposes of this section, be deemed to be a conveyance or transfer operating as a voluntary disposition inter vivos, and the consideration for any conveyance or transfer shall not for this purpose be deemed to be valuable consideration where marriage is the consideration, or part of the consideration, or where the Commissioners are of opinion that by reason of the inadequacy of the sum paid as consideration or other circumstances the conveyance or transfer confers a substantial benefit on the person to whom the property is conveyed or transferred.”.
(2) Beidh éifeacht leis an alt seo maidir le haon ionstraim arna forghníomhú ar dháta an Achta seo a rith nó dá éis.
Leasú ar alt 92 (tobhach ar phréimheanna árachais áirithe) den Acht Airgeadais, 1982.
93.—(1) Leasaítear leis seo alt 92 den Acht Airgeadais, 1982—
(a) trí “(lena n-áirítear, i gcás árachóir is treoirárachóir (de réir bhrí Rialacháin na gComhphobal Eorpach (Comhárachas), 1983 (I.R. Uimh. 65 de 1983)), an méid a fuarthas ar mhodh préimheanna iomlánacha (de réir na brí sin a dúradh))” a chur isteach i ndiaidh “préimheanna” sa mhíniú ar “méid inmheasúnaithe”, agus
(b) trí “4”, a chur isteach i ndiaidh “eadhon,” i mír (b) den mhíniú ar “méid eisiata”.
(2) Beidh éifeacht leis an alt seo i ndáil le méideanna a gheofar ar dháta an Achta seo a rith nó dáta dá éis.
CUID V
Cionta Ioncaim
Cionta ioncaim.
94.—(1) Sa Chuid seo—
ciallaíonn “na hAchtanna”—
(a) na hAchtanna Custam,
(b) na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin,
(c) na hAchtanna Cánach,
(d) na hAchtanna um Cháin Ghnóchan Caipitiúil,
(e) an tAcht Cánach Breisluacha, 1972, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(f) an tAcht um Cháin Fháltas Caipitiúil, 1976, agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(g) na reachtanna a bhaineann le dleacht stampa agus le bainistí na dleachta sin, agus
(h) Cuid VI.
agus aon ionstraimí arna ndéanamh fúthu agus aon ionstraimí arna ndéanamh faoi aon achtachán eile agus a bhaineann le cáin;
ciallaíonn “cáin” aon cháin, dleacht, tobhach nó muirear atá faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
(2) Gan dochar d'aon phionós eile a bheidh inchurtha air, beidh duine ciontach i gcion faoin alt seo más rud é, tar éis dháta an Achta seo a rith—
(a) go seachadfaidh sé, go feasach nó go toiliúil, aon tuairisceán nó ráiteas mícheart nó aon chuntais mhíchearta nó go dtabharfaidh sé, go feasach nó go toiliúil, aon fhaisnéis mhícheart i ndáil le haon cháin,
(b) go gcabhróidh nó go neartóidh nó go gcuideoidh sé go feasach le duine eile, nó go ngríosóidh sé nó go n-aslóidh sé duine eile go feasach, chun aon tuairisceán nó ráiteas mícheart nó aon chuntais mhíchearta i ndáil le haon cháin a thabhairt nó a sheachadadh go feasach nó go toiliúil,
(c) go n-éileoidh sé nó go bhfaighidh sé faoiseamh nó díolúine ó aon cháin, nó aisíoc aon chánach, is faoiseamh, díolúine nó aisíoc nach bhfuil teideal aige chuige nó chuici, go bhfios dó,
(d) go n-eiseoidh sé nó go dtabharfaidh sé nó go dtabharfaidh sé ar aird, go feasach nó go toiliúil, aon sonrasc, admháil nó ionstraim mhícheart nó aon doiciméad mícheart eile i ndáil le haon cháin,
(e) go mainneoidh sé, go feasach nó go toiliúil, déanamh de réir aon fhoráil de chuid na nAchtanna lena gceanglaítear—
(i) tuairisceán a thabhairt ar ioncam, brabúis nó gnóchain, nó ar bhunaidh ioncaim, brabús nó gnóchan, chun críocha aon chánach,
(ii) aon tuairisceán, deimhniú, fógra nó sonraí eile a thabhairt, nó aon ráiteas nó fianaise a thabhairt, chun críocha aon chánach,
(iii) leabhair, taifid, cuntais nó doiciméid eile a choimeád nó a choinneáil chun críocha aon chánach, nó
(iv) leabhair, taifid, cuntais nó doiciméid eile a thabhairt ar aird, nuair a iarrfar sin, chun críocha aon chánach,
(f) go mainneoidh sé aon cháin ioncaim a íoc is iníoctha de bhun Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, agus na rialachán faoi, nó de bhun alt 7 den Acht Airgeadais, 1968, agus na rialachán sin, nó aon cháin bhreisluacha a íoc, laistigh den tréimhse ama a bheidh sonraithe chuige sin i ndáil le cáin ioncaim nó cáin bhreisluacha, de réir mar a bheidh, leis na hAchtanna, nó
(g) go gcuirfidh sé bac nó treampán ar aon oifigeach de chuid na gCoimisinéirí Ioncaim, nó ar aon duine eile, agus é ag feidhmiú nó ag comhlíonadh cumhachtaí nó dualgas faoi na hAchtanna chun críocha aon chánach.
(3) Aon duine a bheidh ciontach i gcion faoin alt seo dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó, de rogha na cúirte príosúnacht ar feadh téarma nach faide ná 12 mhí, nó an fhíneáil agus an phríosúnacht le chéile, a chur air, nó
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 5 bliana, nó an fhíneáil agus an phríosúnacht le chéile, a chur air.
(4) Beidh feidhm ag alt 13 den Acht um Nós Imeachta Coiriúil, 1967, i ndáil le cion faoin alt seo ionann is dá mba rud é, in ionad na bpionós a shonraítear i bhfo-alt (3) den alt sin 13, gur sonraíodh ann na pionóis dá bhforáiltear le fo-alt (3) (a) den alt seo agus déanfar an tagairt i bhfo-alt (2) (a) den alt sin 13 do na pionóis dá bhforáiltear san fho-alt sin (3) a fhorléiriú, agus beidh éifeacht léi, dá réir sin.
(5) I gcás cion faoin alt seo a bheith déanta ag comhlacht corpraithe agus go suífear go ndearnadh an cion le tioliú nó le cúlcheadú aon duine a bhí, tráth an chiona a dhéanamh, ina stiúrthóir, ina bhainisteoir, ina rúnaí nó ina oifigeach eile de chuid an chomhlachta chorpraithe, nó ina chomhalta de choiste bainistí nó d'údarás rialaithe eile an chomhlachta chorpraithe, measfar an duine sin freisin a bheith ciontach sa chion agus féadfar imeachtaí a thionscnamh ina choinne agus é a phionósú dá réir sin.
(6) In aon imeachtaí faoin alt seo, aon tuairisceán nó ráiteas a sheachadfar ar chigire nó ar oifigeach eile de chuid na gCoimisinéirí Ioncaim faoi aon fhoráil de na hAchtanna agus a airbheartóidh a bheith sínithe ag aon duine measfar, go dtí go gcruthófar a mhalairt, é a bheith seachadta amhlaidh, agus é a bheith sínithe, ag an duine sin.
(7) D'ainneoin fhorálacha aon achtacháin eile, féadfar imeachtaí i leith ciona faoin alt seo a thionscnamh laistigh de 10 mbliana ón dáta a rinneadh an cion nó a tabhaíodh an pionós (de réir mar a bheidh).
(8) Ní bheidh feidhm ag alt 1 den Probation of Offenders Act, 1907, i ndáil le cionta faoin alt seo.
(9) Chun críocha an ailt seo beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha ailt 128 (4), 500 (4), 501 (3), 502 (3), 506 agus 507 den Acht Cánach Ioncaim, 1967, agus ag ailt 26 (6) agus 27 (7) den Acht Cánach Breisluacha, 1972 mar atá feidhm acu chun críocha na bhforálacha sin, lena n-áirítear, i gcás cibé forálacha díobh sin a cuireadh chun feidhme leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, leis an Acht Cánach Corparáide, 1976, nó le Cuid VI, chun críocha na bhforálacha sin arna gcur chun feidhme amhlaidh.
CUID VI
Cáin Mhaoine Cónaithe
Léiriú (Cuid VI).
95.—(1) Sa Chuid seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
tá le “ioncam iomchuí comhiomlán” an bhrí a shanntar dó le halt 101 (1);
ciallaíonn “duine inmheasúnaithe” duine is inmhuirearaithe i leith cánach ach amháin gur duine inmheasúnaithe duine d'ainneoin teideal a bheith aige, faoi alt 101, chun díolúine ó cháin maidir le glanmhargadhluach a chuid maoine cónaithe iomchuí ar aon dáta luachála;
tá le “leanbh” an bhrí a shanntar dó le halt 141 (1B) den Acht Cánach Ioncaim, 1967;
ciallaíonn “Bailitheoir” an tArd-Bhailitheoir arna cheapadh faoi alt 162 den Acht Cánach Ioncaim, 1967;
ciallaíonn “na Coimisinéirí” na Coimisinéirí Ioncaim;
ciallaíonn “ioncam” ioncam iomlán ó gach bunadh arna mheas de réir fhorálacha na nAchtanna Cánach Ioncaim ach gan féachaint—
(a) d'aon fhoráil de chuid na nAchtanna sin (cé is moite d'ailt 340, 353 agus 354 den Acht Cánach Ioncaim, 1967, d'alt 37 den Acht Airgeadais, 1968, d'alt 19 den Acht Airgeadais, 1973, agus d'alt 9 den Acht Airgeadais, 1982) lena bhforáiltear go bhfuil ioncam díolmhaithe ó cháin ioncaim nó nach bhfuil aird le tabhairt ar aon ioncam chun críocha na nAchtanna sin nó lena bhforáiltear thairis sin nach bhfuil aon mhéid ioncaim nó aon chuid d'ioncam faoi réir cháin ioncaim na hÉireann,
(b) d'ailt 89, 236, 251, 254 agus 496 den Acht Cánach Ioncaim, 1967,
(c) do Chaibidil I de Chuid IX den Acht Cánach Ioncaim, 1967,
(d) do Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967,
(g) do Chaibidil II de Chuid I den Acht Airgeadais, 1972,
(i) d'alt 25 den Acht Airgeadais, 1978, agus
(j) d'ailt 23 agus 24 den Acht Airgeadais, 1981;
ciallaíonn “teorainn díolúine ioncaim” an méid a fhionnfar de réir alt 101;
tá le “na hAchtanna Cánach Ioncaim” an bhrí chéanna atá leis in alt 3 den Acht Cánach Ioncaim, 1967;
tá le “léas”, “léasaí” agus “cíos” na bríonna a shanntar dóibh faoi seach le halt 80 den Acht Cánach Ioncaim, 1967;
ciallaíonn “margadhluach”, i ndáil le haon mhaoin, margadhluach na maoine sin arna fhionnadh de réir alt 98;
tá le “teorainn díolúine mhargadhluacha” an bhrí a shanntar dó le halt 100;
ciallaíonn “glan-mhargadhluach”, i ndáil le maoin chónaithe iomchuí de chuid duine ar dháta luachála, an bhreis, más ann, atá ag méid comhiomlán margadhluachanna na maoine cónaithe go léir, is maoin chónaithe iomchuí i ndáil leis an duine ar an dáta sin, ar mhéid na teorann díolúine margadhluacha ag a mbeidh feidhm ar an dáta luachála sin i gcás an duine;
ciallaíonn “áitiú”, i ndáil le maoin chónaithe, úsáid na maoine sin a bheith ag duine, cibé acu a úsáidtear nó nach n-úsáidtear iarbhír í, agus forléireofar focail ghaolmhara dá réir sin;
tá le “ionadaithe pearsanta” an bhrí a shanntar dó le halt 450 (2) den Acht Cánach Ioncaim, 1967;
ciallaíonn “duine iomchuí”, i ndáil le duine inmheasúnaithe, agus maidir le haon dáta luachála, aon duine (seachas duine is fostaí de chuid an duine inmheasúnaithe agus ar leis an maoin chónaithe iomchuí a bhaineann a fhostaíocht go hiomlán nó go príomha) a riabh cónaí air go rialta ag aon mhaoin chónaithe iomchuí de chuid an duine inmheasúnaithe sa bhliain dar chríoch an dáta sin agus gurbh amhlaidh—
(a) nár íoc sé féin ná a chéile aon chíos ná íocaíocht eile dá shamhail i leith na háite cónaithe sin, nó
(b) gur íoc sé féin nó a chéile an riar sin de chíos nó d'íocaíocht eile dá shamhail i leith na háite cónaithe sin a d'fhágfadh, dá mba rud é gur duine lena mbaineann fo-alt (2) (b) (iv) a d'íoc é nó í i leith na maoine cónaithe iomchuí faoi léas, comhaontú nó ceadúnas dá dtagraítear i bhfo-alt (2) (b) (iv), gurb é an duine deiridh sin a luaitear a bheadh, de bhua fho-alt (2) (b) (iv), ina úinéir i ndáil leis an maoin chónaithe iomchuí;
ciallaíonn “maoin chónaithe iomchuí”, i ndáil le haon duine, aon mhaoin chónaithe arb eisean an t-úinéir i ndáil léi agus ar maoin í atá á háitiú aige mar theaghais nó teaghaisí;
ciallaíonn “maoin chónaithe”—
(a) foirgneamh, nó cuid d'fhoirgneamh, atá á úsáid nó atá oiriúnach lena úsáid mar theaghais, agus
(b) talamh (seachas gairdín den chineál a shonraítear in alt 39 (1) den Acht Airgeadais, 1978) atá ag áititheoir foirgnimh nó coda d'fhoirgneamh a úsáidtear mar theaghais lena áitiú agus lena theachtadh é féin i dteannta an fhoirgnimh nó na coda sin mar ghairdín nó mar thailte a ghabhann leis ar de chineál ornáideach iad,
ach ní fholaíonn sé foirgneamh formheasta de réir bhrí alt 19 den Acht Airgeadais, 1982;
ciallaíonn “cáin” cáin mhaoine cónaithe is inmhuirearaithe de bhua na Coda seo;
tá le “na hAchtanna Cánach” an bhrí chéanna atá leis in alt 155 den Acht Cánach Corparáide, 1976;
ciallaíonn “dáta luachála”, i ndáil le haon bhliain, an 5ú lá d'Aibreán an bhliain sin.
(2) Chun críocha na Coda seo—
(a) d'ainneoin gan úsáid maoine cónaithe mar theaghais a bheith aige ar dháta luachála, áireofar duine mar dhuine ag a bhfuil úsáid na maoine mar theaghais ar an dáta luachála sin má bhíonn úsáid na maoine mar theaghais aige do bhunús na bliana dar críoch an dáta sin agus do bhunús na bliana dar tosach an chéad lá eile i ndiaidh an dáta sin;
(b) Faoi réir mhír (c) is úinéir duine i ndáil le maoin chónaithe má tharlaíonn don duine sin, ina aonar, i gcomhpháirt nó i gcoiteannas—
(i) eastát ruílse sa mhaoin a shealbhú go tairbhiúil,
(ii) an mhaoin a shealbhú go tairbhiúil faoi léas, comhaontú nó ceadúnas ar faide ná 50 bliain a ré,
(iii) a bheith ina úinéir tairbhiúil faoi mhorgáiste ar chothromas fuascailte in eastát ruílse sa mhaoin nó ar chothromas fuascailte i leas sa mhaoin faoi léas, comhaontú nó ceadúnas den chineál a luaitear i bhfomhír (ii),
(iv) an mhaoin a shealbhú go tairbhiúil faoi léas, comhaontú nó ceadúnas (seachas léas, comhaontú nó ceadúnas den chineál dá dtagraítear i bhfomhír (ii)), nach n-íoctar aon chíos nó íocaíocht eile dá shamhail faoi nó ina leith, nó—
(I) a n-íoctar cíos nó íocaíocht eile dá shamhail arb amhlaidh dá méid iomlán don tréimhse dár comhaontaíodh í gur lú é, ag féachaint do na luachanna agus do na himthosca eile a bhí i réim an tráth a comhaontaíodh ar mhéid an chíosa nó na híocaíochta eile, ná méid iomlán an chíosa nó na híocaíochta eile maidir leis an léas, an comhaontú nó an ceadúnas sin (dá ngairtear “an cíos neamhthuilleamaíoch” anseo feasta) don tréimhse sin a bhféadfaí bheith ag súil go gcomhaontófaí air an tráth sin ag féachaint do na luachanna sin agus do na himthosca eile sin dá mba ar an margadh oscailte agus ar neamhthuilleamaí a dhéanfaí na caibidlí i ndáil leis an léas, an comhaontú nó an ceadúnas sin agus dá mba nach raibh an duine atá i dteideal an chíosa sin nó na híocaíochta sin i dteideal aon chomaoine eile maidir leis an léas, an comhaontú nó an ceadúnas, agus
(II) ar mó an difear idir méid iomlán an chíosa sin a dúradh nó na híocaíochta sin a dúradh agus méid iomlán an chíosa neamhthuilleamaíoch sin a dúradh ná 20 faoin gcéad den mhéid deiridh sin,
nó
(v) an mhaoin a shealbhú go tairbhiúil ar toil nó trí fhulangacht aon duine eile, nó faoi aon iontaobhas, agus—
(I) nach n-íocann sé aon chíos ina leith, nó
(II) go n-íocann sé an riar sin de chíos ina leith a d'fhágfadh, dá mba faoi léas de chineál a luaitear i bhfomhír (iv) arna dheonú an tráth a thosaigh an duine ag sealbhú na maoine ar toil nó trí fhulangacht an duine eile sin, nó faoin iontaobhas, a d'íocfaí é, gurbh é an chéad duine a luaitear, faoi fhomhír (iv), a bheadh ina úinéir i ndáil leis an maoin;
(c) ní úinéir duine i ndáil le maoin chónaithe, de bhíthin fhomhír (iv) nó (v) de mhír (b)—
(i) má tá sé inmhuirearaithe i leith cánach faoi alt 117 den Acht Cánach Ioncaim, 1967, maidir leis an maoin a chur ar fáil, nó go mbeadh sé inmhuirearaithe amhlaidh i leith cánach murach alt (2) nó (3) den alt sin 117,
(ii) má tá sé inmhuirearaithe i leith cánach faoi alt 96 den Acht Cánach Corparáide, 1976, maidir leis an maoin a chur ar fáil,
(iii) más cuid í an mhaoin de mhaoin chónaithe iomchuí an duine a dheonaigh an léas nó an ceadúnas, nó a rinne an comhaontú, a luaitear san fhomhír sin (iv) nó más cuid í de mhaoin chónaithe iomchuí an duine ar ar a thoil nó trína fhulangacht a shealbhaítear an mhaoin de réir mar a luaitear san fhomhír sin (v), nó
(iv) má shealbhaíonn sé an mhaoin mar airíoch faoi chomhaontú a rinneadh ar neamhthuilleamaí;
(d) tráth a bheidh ré léasa, comhaontaithe nó ceadúnais á fionnadh, beidh feidhm, fara aon mhodhnuithe is gá, ag forálacha alt 80 (2) den Acht Cánach Ioncaim, 1967, amhail mar atá feidhm acu chun críocha Chaibidil VI de Chuid IV den Acht sin;
(e) tráth a bheifear á fhionnadh an lú nó nach lú aon chíos nó íocaíocht eile dá shamhail faoi réim nó i leith léasa, comhaontaithe nó ceadúnais ná an cíos neamhthuilleamaíoch i leith na maoine áirithe, ní thabharfar aird ar aon fhoráil sa léas, sa chomhaontú nó sa cheadúnas áirithe ná in aon chomhaontú a bhaineann leis an léas, leis an gcomhaontú nó leis an gceadúnas sin a cuireadh isteach ann, i dtuairim na gCoimisinéirí, chun méid an chíosa neamhthuilleamaíoch a cheilt nó a laghdú.
Cáin mhaoine cónaithe a mhuirearú.
96.—Faoi réir fhorálacha na Coda seo agus aon rialachán faoin gCuid seo, déanfar, le héifeacht ar an agus ón 5ú lá d'Aibreán, 1983, cáin, ar a dtabharfar cáin mhaoine cónaithe, a mhuirearú, a thobhach agus a íoc gach bliain ar ghlan-mhargadhluach mhaoin chónaithe iomchuí gach duine ar an dáta luachála gach bliain agus is é a bheidh sa ráta cánach aon go leith faoin gcéad den ghlan-mhargadhluach sin.
Maoin chónaithe inchánach duine.
97.—(1) Faoi réir fhorálacha na Coda seo, is é a bheidh i maoin chónaithe iomchuí duine a bhfuil sainchónaí air sa Stát ar an dáta luachála an mhaoin go léir, cibé áit a bhfuil sí, ar maoin chónaithe iomchuí an duine í ar an dáta sin.
(2) Faoi réir fhorálacha na Coda seo, ní bheidh i maoin chónaithe iomchuí duine nach bhfuil sainchónaí air sa Stát ar an dáta luachála ach an mhaoin sa Stát ar maoin chónaithe iomchuí an duine í ar an dáta sin.
Margadhluach maoine.
98.—(1) Sa Chuid seo, faoi réir na bhforálacha eile inti agus faoi réir aon rialachán fúithi, measfar gurb éard é margadhluach aon mhaoine an praghas a gheofaí ar fheo simplí neamhualaithe na maoine sin dá ndíolfaí mar áit chónaithe í ar an margadh oscailte ar an dáta luachála i cibé slí agus faoi réir cibé coinníollacha a bhféadfaí le réasún bheith ag súil go bhfaighfí dá mbarr an praghas is fearr ar an maoin don díoltóir.
(2) Tráth a bheidh margadhluach feo simplí neamhualaithe aon mhaoine á mheas de réir fho-alt (1) déanfaidh an duine ar cuid dá mhaoin chónaithe iomchuí an mhaoin praghas na maoine a shocrú de réir an phraghais ar an dáta luachála iomchuí agus ní dhéanfaidh sé aon laghdú ar an meastachán mar gheall ar an meastachán a bheith déanta ar an toimhde go mbeidh an duine sin nó aon duine eile inmhuirearaithe i leith cánach.
(3) Mura mbeidh na Coimisinéirí sásta le margadhluach aon mhaoine a bheidh measta ag aon duine, nó más dóigh leo gur gá déanamh amhlaidh, féadfaidh siad, faoi réir na gcoinníollacha agus na gceanglas céanna a bhaineann leis an duine sin, margadhluach na maoine sin a mheas agus, i gcás inar mó an margadhluach a bheidh measta amhlaidh ag na Coimisinéirí ná an margadhluach a bheidh measta ag an duine, is faoi threoir an mhargadhluacha a bheidh measta ag na Coimisinéirí agus ní faoi threoir an mhargadhluacha a bheidh measta ag an duine a dhéanfar aon mhuirearú i leith cánach.
(4) Fionnfaidh na Coimisinéirí margadhluach aon mhaoine chun críocha fho-alt (3) nó alt 104 (2) i cibé slí agus ar cibé dóigh is cuí leo agus féadfaidh siad a údarú do dhuine a bheidh cáilithe go cuí chuige sin aon mhaoin a iniúchadh agus luach na maoine sin a thuairisciú dóibh chun críocha na Coda seo agus tabharfaidh an duine a mbeidh an mhaoin sin ina choimeád nó ina sheilbh cead don duine a bheidh údaraithe amhlaidh an mhaoin a iniúchadh cibé tráthanna réasúnacha a mheasfaidh na Coimisinéirí a bheith riachtanach.
(5) I gcás ina n-éileoidh na Coimisinéirí gur duine a bheidh ainmnithe acu a dhéanfaidh an luacháil, is iad na Coimisinéirí a íocfaidh costais na luachála sin.
Margadhluachanna a chionroinnt.
99.—Más rud é, maidir le haon dáta luachála, gur cuid í an mhaoin chónaithe de maoin chónaithe iomchuí is le dhá dhuine nó níos mó, is é an méid a bheidh le cur i gcuntas maidir le margadhluach na maoine sin chun a fháil amach cad iad glan-mhargadhluachanna na maoine cónaithe iomchuí is le gach duine de na daoine sin ar an dáta sin an méid a bhfuil idir é agus margadhluach na maoine cónaithe ar an dáta sin an chomhréir chéanna atá idir a haon agus líon na ndaoine sin.
Teorainn díolúine mhargadhluacha.
100.—(1) San alt seo—
ciallaíonn “teorainn díolúine ghinearálta” an teorainn díolúine mhargadhluacha ghinearálta a bheidh i bhfeidhm ar dháta luachála, is é sin le rá, an méid a gheofar trí £65,000 a iolrú ar an treoir-uimhir praghsanna do thithe nua a bhaineann leis an dáta luachála sin agus tríd an iolrach a roinnt ar an treoir-uimhir praghsanna do thithe nua a bhaineann leis an dáta luachála arb é an 5ú lá d'Aibreán, 1983 é;
ciallaíonn “teorainn díolúine mhargadhluacha”, i ndáil le duine inmheasúnaithe maidir le dáta luachála, méid comhiomlán na dteorainneacha díolúine aonaid is inchurtha i leith na n-aonad de mhaoin chónaithe is cuid de mhaoin chónaithe iomchuí an duine inmheasúnaithe ar an dáta luachála sin;
ciallaíonn “an treoir-uimhir praghsanna do thithe nua” an Treoir-Uimhir do Threoghluaiseachtaí i bPraghsanna Tithe Nua Príobháideacha a thiomsaíonn an Roinn Comhshaoil agus ciallaíonn an treoir-uimhir praghsanna do thithe nua a bhaineann le haon dáta luachála an treoir-uimhir praghsanna do thithe nua do na trí mhí dar chríoch an 31ú lá de Mhárta díreach roimh an dáta luachála sin á lua ar an mbonn gur 100 an treoir-uimhir praghsanna do thithe nua do na trí mhí dar chríoch an 31ú lá de Mhárta, 1973.
ciallaíonn “teorainn díolúine aonaid”, i ndáil le dáta luachála, an chomhréir den teorainn díolúine ghinearálta i ndáil leis an dáta luachála sin is inchurtha i leith aonad de mhaoin chónaithe, agus is é a bheidh inti méid a chinnfear de réir na foirmle—
A × G | ||
_____ | ||
B |
i gcás—
arb é A margadhluach (arna fhionnadh gan féachaint d'alt 99) an aonaid de mhaoin chónaithe ar an dáta luachála,
arb é B comhiomlán na margadhluachanna (arna fhionnadh gan féachaint d'alt 99) de na haonaid go léir ba chuid de mhaoin chónaithe iomchuí an duine inmheasúnaithe ar an dáta luachála,
arb é G an teorainn díolúine ghinearálta:
Ar choinníoll, i gcás ina mbeadh, i ndáil le dáta luachála, aonad de mhaoin chónaithe ina chuid den mhaoin chónaithe iomchuí is le dhá dhuine nó níos mó, go ndéanfar an teorainn díolúine aonaid i ndáil leis an aonad de mhaoin chónaithe sin i gcás an duine inmheasúnaithe a laghdú go dtí an méid a bhfuil idir é agus an teorainn díolúine aonaid arna ríomh gan féachaint don choinníoll seo an chomhréir chéanna atá idir a haon agus líon na ndaoine sin.
(2) Ní bheidh méid na teorann díolúine margadhluacha a bheidh i bhfeidhm ar dháta luachála i gcás aon duine níos mó ná an teorainn díolúine ghinearálta a bheidh i bhfeidhm ar an dáta sin.
Teorainn díolúine ioncaim.
101.—(1) I gcás ina ndéanfaidh duine inmheasúnaithe éileamh chuige sin agus go gcruthóidh sé nár mhó comhiomlán a chuid ioncaim féin don bhliain dar críoch dáta luachála agus an t-ioncam don bhliain sin a bhí ag gach duine ar tharla dó, maidir leis an dáta luachála sin, a bheith ina dhuine iomchuí i ndáil leis an duine inmheasúnaithe (dá ngairtear “ioncam iomchuí comhiomlán” anseo ina dhiaidh seo sa Chuid seo) ná an teorainn díolúine ioncaim a bheidh i bhfeidhm ar an dáta luachála sin, beidh sé i dteideal díolúine ó cháin i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta luachála sin.
(2) Is é a bheidh sa teorainn díolúine ioncaim a bheidh i bhfeidhm ar dháta luachála an méid a gheofar trí £20,000 a iolrú ar an treoiruimhir praghsanna do thomhaltóirí a bhaineann leis an dáta luachála sin agus tríd an iolrach a roinnt ar an treoir-uimhir praghsanna do thomhaltóirí a bhaineann leis an dáta luachála arb é an 5ú lá d'Aibreán, 1983, é.
(3) San alt seo ciallaíonn “an treoir-uimhir praghsanna do thomhaltóirí an Treoir-Uimhir Praghsanna do Thomhaltóirí — Gach Ítim a thiomsaíonn an Phríomh-Oifig Staidrimh agus ciallaíonn an treoiruimhir praghsanna do thomhaltóirí a bhaineann le haon dáta luachála an treoir-uimhir praghsanna do thomhaltóirí i lár mhí Feabhra díreach roimh an dáta luachála sin á lua ar an mbonn gur 100 an treoir-uimhir praghsanna do thomhaltóirí i lár mhí na Samhna, 1982.
Faoisimh imeallacha.
102.—(1) I gcás ina ndéanfaidh duine inmheasúnaithe éileamh chuige sin agus go gcruthóidh sé nach mó a ioncam iomchuí comhiomlán maidir le haon dáta luachála ná méid is ionann agus comhiomlán na teorann díolúine ioncaim a bheidh i bhfeidhm ar an dáta sin agus £5,000, beidh sé i dteideal go ndéanfaí an cháin, más ann, is iníoctha aige i leith ghlan-mhargadhluach a chuid maoine cónaithe iomchuí ar an dáta luachála sin a laghdú go dtí méid is ionann agus an méid a chinnfear de réir na foirmle—
A - E | ||||
T | × | ______ | ||
5,000 | ||||
i gcás—
arb é A méid an ioncaim iomchuí chomhiomláin,
arb é E an teorainn díolúine ioncaim, agus
arb é T an cháin a bheadh, ar leith ón bhfo-alt seo agus fho-alt (2), iníoctha.
(2) I gcás ina raibh duine inmheasúnaithe i dteideal faoisimh don bhliain mheasúnachta dar críoch dáta luachála, faoi alt 141 den Acht Cánach Ioncaim, 1967, i leith aon leanbh nó leanaí a chónaíonn leis, beidh sé i dteideal go ndéanfaí an cháin is iníoctha aige i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta sin a laghdú méid a chinnfear de réir na foirmle—
C | ||||
T | × | __ | ||
10 | ||||
i gcás—
arb é C 1 nó, más mó ná 1 líon na leanaí sin, an líon sin (suas go dtí 10 ar a mhéid), agus
arb é T an cháin a bheadh, ar leith ón bhfo-alt seo, iníoctha.
(3) Aon éileamh faoi fho-alt (1) ní mór é a dhéanamh i scríbhinn chun na gCoimisinéirí tráth nach déanaí ná dhá bhliain tar éis an dáta luachála iomchuí.
Tuairisceáin a sheachadadh.
103.—(1) Ní mór do dhuine inmheasúnaithe, ar an nó roimh an 1ú lá de Dheireadh Fómhair díreach i ndiaidh gach dáta luachála, tuairisceán, agus é ar fhoirm a bheidh curtha ar fáil ag na Coimisinéirí, ar an maoin go léir is cuid de mhaoin chónaithe iomchuí an duine inmheasúnaithe ar an dáta luachála ag lua mhargadhluach na maoine sin ar an dáta luachála sin a sheachadadh ar na Coimisinéirí, agus ní mór dó, má cheanglaíonn na Coimisinéirí le fógra i scríbhinn air déanamh amhlaidh, ráiteas ag fíorú na sonraí sin, mar aon le cibé fianaise, ráitis agus doiciméid a bheidh ag teastáil ó na Coimisinéirí i ndáil leis an maoin sin, nó le haon mhaoin a bhfuil cúis ag na Coimisinéirí a chreidiúint gur cuid í de mhaoin chónaithe iomchuí an duine inmheasúnaithe sin, a sheachadadh orthu laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra.
(2) Ní mór do dhuine, má cheanglaíonn na Coimisinéirí le fógra i scríbhinn air déanamh amhlaidh, tuairisceán, agus é ar fhoirm a bheidh curtha ar fáil acu, ar an maoin go léir ba chuid de mhaoin chónaithe iomchuí an duine sin ar an dáta luachála a bheidh sonraithe san fhógra, ag lua mhargadhluach na maoine sin ar an dáta luachála sin a sheachadadh ar na Coimisinéirí, laistigh de cibé tréimhse ama, nach lú ná 30 lá, a bheidh sonraithe san fhógra, agus ní mór dó, má cheanglaíonn na Coimisinéirí air déanamh amhlaidh, ráiteas ag fíorú na sonraí sin, mar aon le cibé fianaise, ráitis agus doiciméid a bheidh ag teastáil ó na Coimisinéirí i ndáil leis an maoin sin, a sheachadadh orthu.
(3) Beidh tuairisceán faoin alt seo le síniú ag an duine a mbeidh sé le seachadadh aige agus beidh dearbhú ann ón duine sin go bhfuil an tuairisceán cruinn iomlán, de réir mar is fearr is eol agus is feasach dó agus mar a chreideann sé.
(4) Féadfaidh na Coimisinéirí a cheangal gur faoi mhionn a dhéanfar an dearbhú a luaitear i bhfo-alt (3).
Cáin a mheasúnú agus a íoc.
104.—(1) Beidh cáin maidir le haon mhaoin chónaithe iomchuí a gceanglaítear í a áireamh i dtuairisceán faoi alt 103 dlite an 1ú lá de Dheireadh Fómhair díreach tar éis an dáta luachála lena mbaineann an tuairisceán agus beidh cáin a bheidh dlite amhlaidh iníoctha ag an duine inmheasúnaithe gan measúnacht a dhéanamh; ach féadfar cáin a bheidh dlite mar a dúradh a mheasúnú ar an duine inmheasúnaithe (bíodh nó ná bíodh sí íoctha tráth na measúnachta a dhéanamh) mura n-íocfar an cháin sin, nó aon chuid di, ar an dáta dlite nó dáta roimhe.
(2) In aon chás—
(a) a mbeidh duine inmheasúnaithe gan tuairisceán faoi alt 103 (1) a sheachadadh ar na Coimisinéirí ar an nó roimh an 1ú lá de Dheireadh Fómhair díreach tar éis an dáta luachála iomchuí, nó
(b) a mbeidh duine gan tuairisceán faoi alt 103 (2) a sheachadadh laistigh den tréimhse ama a bheidh sonraithe, nó
(c) a mbeidh na Coimisinéirí gan bheith sásta le haon tuairisceán a bheidh tugtha faoi alt 103 (1) nó alt 103 (2),
féadfaidh na Coimisinéirí measúnacht a dhéanamh den cháin is iníoctha ar ghlan-mhargadhluach na maoine cónaithe iomchuí, nó aon choda di, is leis an duine ar an dáta luachála iomchuí ar measúnacht chánach í de cibé méid nó de cibé méid breise is cóir, de réir mar is fearr is eol agus is feasach dóibh agus mar a chreideann siad, a mhuirearú, a thobhach agus a íoc agus chun na críche sin féadfaidh na Coimisinéirí cibé meastachán a dhéanamh a mheasfaidh siad is gá de mhargadhluach aon mhaoine ar an dáta luachála sin:
Ar choinníoll go bhféadfaidh na Coimisinéirí measúnacht a rinneadh faoin bhfo-alt seo a tharraingt siar agus measúnacht de mhéid na cánach is iníoctha a dhéanamh ar bhonn tuairisceáin a mheasann siad a chomhlíonann a gceanglais ar mhodh réasúnach agus a sheachadfar ar na Coimisinéirí laistigh de 30 lá tar éis dháta na measúnachta ó na Coimisinéirí de bhua an fho-ailt seo.
(3) Féadfaidh na Coimisinéirí measúnacht chánach a athbhreithniú tráth ar bith agus, i gcás inar gá aon leasú a dhéanamh ar mheasúnacht de thoradh an athbhreithnithe, cibé acu i leith na maoine cónaithe iomchuí ar ar measúnaíodh cáin cheana féin nó i leith aon mhaoine cónaithe iomchuí breise, féadfaidh na Coimisinéirí, de réir mar is fearr is eol agus is feasach dóibh agus mar a chreideann siad, measúnacht leasaithe a dhéanamh maidir leis an gcáin a bheidh dlite agus iníoctha ar ghlan-mhargadhluach mhaoin chónaithe iomchuí an duine inmheasúnaithe lena mbaineann nó ar ghlan-mhargadhluach aon choda di.
(4) Má dhéantar measúnacht leasaithe ní dhéanfaidh sin dochar do cheart na gCoimisinéirí measúnachtaí leasaithe breise a dhéanamh de mhéid na cánach is iníoctha ná dá gceart a cheangal ar an duine inmheasúnaithe áirithe tuairisceáin bhreise a sheachadadh, agus beidh feidhm ag forálacha an ailt seo maidir le tuairisceáin den sórt sin.
(5) Aon cháin nó cáin bhreise a bheidh dlite faoi mheasúnacht chánach nó measúnacht chánach leasaithe arna déanamh de bhua an ailt seo, beidh sí dlite agus iníoctha ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht chánach nó an mheasúnacht chánach leasaithe ach, chun críocha alt 105, áireofar an cháin nó an cháin bhreise mar cháin is iníoctha an tráth arbh iníoctha í dá mba de bhua tuairisceán cruinn faoi alt 103 (1) ab iníoctha í.
(6) D'ainneoin aon ní in aon achtachán, ach faoi réir fhorálacha an ailt seo, féadfar measúnacht chánach nó measúnacht chánach leasaithe a dhéanamh tráth ar bith.
(7) Aon mhéid cánach a bheidh dlite nó measúnaithe faoin alt seo beidh sé dlite do na Coimisinéirí agus iníoctha leo.
(8) Beidh feidhm ag alt 187 den Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, maidir le measúnacht chánach nó measúnacht chánach leasaithe mar atá feidhm aige maidir le measúnachtaí cánach ioncaim.
(9) Beidh feidhm ag alt 73 den Acht Airgeadais, 1974, faoi réir aon mhodhnuithe is gá, maidir le cáin mar atá feidhm aige maidir le cáin ioncaim is inmhuirearaithe faoi Sceideal D.
Ús ar cháin.
105.—(1) Beidh ús simplí de réir 1.25 faoin gcéad sa mhí nó sa chuid de mhí, gan aon cháin ioncaim a asbhaint, iníoctha ar cháin ón dáta a mbeidh sí dlite agus iníoctha go dtí an dáta a n-íocfar í agus beidh sé inmhuirearaithe agus inghnóthaithe ar an gcaoi chéanna ionann is dá mba chuid den cháin é:
Ar choinníoll nach mbeidh ús iníoctha mura mó ná £5 méid iomlán an úis sin.
(2) Bainfear feidhm as íocaíocht ar chuntas cánach—
(a) má bhíonn ús dlite ar cháin ar dháta an íoca, chun an t-ús a bheidh dlite amhlaidh a íoc, a mhéid is féidir sin, agus
(b) má bhíonn aon iarmhéid den íocaíocht sin fágtha, chun cibé méid cánach is ionann agus an t-iarmhéid sin a íoc.
(3) Faoi réir fho-ailt (1) agus (2), féadfar íocaíochtaí ar chuntas cánach a bheidh dlite ar aon dáta a íoc tráth ar bith tar éis an dáta sin, agus air sin scoirfidh ús de rith ar cibé cuid den íocaíocht ar chuntas is inchurtha i leith cánach.
(4) Ní lamhálfar ús is iníoctha faoin alt seo le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun críche ar bith de chuid na nAchtanna Cánach.
(5) I gcás na Coimisinéirí a bheith míshásta le tuairisceán faoi alt 103 agus go bhfaighfear amach go bhfuil méid cánach nó méid breise cánach iníoctha de bhua mheasúnacht chánach arna déanamh faoi alt 104, ní bheidh aon ús iníoctha ar an méid cánach sin nó ar an méid breise cánach sin, más rud é—
(a) gur tugadh an tuairisceán in am, agus
(b) (i) maidir le méid cánach i gcás nach raibh aon cháin iníoctha ar bhonn ghlan-mhargadhluach na maoine cónaithe iomchuí a bhí ar áireamh sa tuairisceán, nach mó ná £100 an méid cánach sin, nó
(ii) i gcás méid breise cánach—
(A) go ndearnadh an cháin ab iníoctha ar bhonn ghlan-mhargadhluach na maoine cónaithe iomchuí a bhí ar áireamh sa tuairisceán a íoc ar an dáta dlite nó roimhe sin, agus
(B) nach mó an méid breise cánach ná 10 faoin gcéad den chomhiomlán atá ag an méid breise cánach agus an cháin dá dtagraítear i gclásal (A) den fhomhír seo, agus
(c) go n-íocfar an méid cánach nó an méid breise cánach tráth nach déanaí ná mí amháin—
(i) ó dháta na measúnachta cánach ina bhfuil sé, mura mbeidh aon achomharc faoi alt 108 nó 109 i gcoinne na measúnachta, nó
(ii) ón dáta a gcinnfear achomharc faoi cheachtar de na hailt sin nó, má bhíonn níos mó ná achomharc amháin le cinneadh, ó dháta an chinnidh is déanaí.
Íocaíocht leis an mBailitheoir.
106.—Is leis an mBailitheoir a íocfar na suimeanna go léir a bheidh dlite faoi fhorálacha na Coda seo.
Ró-íoc cánach.
107.—(1) I gcás ina gcruthófar chun sástacht na gCoimisinéirí gur mó an méid cánach nó úis a íocadh i leith mhaoin chónaithe iomchuí duine inmheasúnaithe ar dháta luachála ná an méid a dhligh an duine sin a íoc, aisíocfaidh na Coimisinéirí an t-anbharr leis an duine a d'íoc an t-anbharr, lena ainmní nó lena ionadaí pearsanta nó, de rogha na gCoimisinéirí, féadfaidh siad an t-anbharr, nó cibé cuid de a bheidh ag teastáil chun na críche sin, a choinneáil agus a fhritháireamh in aghaidh aon dliteanais de chuid an duine inmheasúnaithe i leith cáin nó ús a bheidh dlite agus iníoctha ag an duine a d'íoc an t-anbharr nuair a bheidh an t-aisíoc le déanamh, i leith mhaoin chónaithe iomchuí an duine inmheasúnaithe ar aon dáta luachála eile.
(2) I gcás ina mbeidh, faoin alt seo, aon mhéid le haisíoc nó le coinneáil, cuirfear leis an méid sin ús simplí de réir 1.25 faoin gcéad den mhéid a bheidh le haisíoc nó le coinneáil in aghaidh gach míosa nó gach coda de mhí ón dáta a íocadh an t-anbharr is bun leis an aisíoc go dtí dáta an aisíoca nó na coinneála, de réir mar a bheidh. Ní bheidh cáin ioncaim inasbhainte le linn ús a bheith á íoc faoin bhfo-alt seo agus ní dhéanfar an t-ús sin a áireamh nuair a bheidh ioncam á ríomh chun críocha na nAchtanna Cánach.
Achomhairc i ndáil le luach maoine cónaithe.
108.—Más éagóir le duine ar bith an cinneadh ó na Coimisinéirí maidir le margadhluach aon mhaoine cónaithe, féadfaidh sé achomharc a dhéanamh i gcoinne an chinnidh ar an modh a fhorordaítear le halt 33 den Finance (1909-10) Act, 1910, agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha maidir le hachomhairc faoin alt sin den Acht sin.
Achomhairc i gcásanna eile.
109.—(1) San alt seo—
tá le “Coimisinéirí Achomhairc” an bhrí a shanntar dó le halt 156 den Acht Cánach Ioncaim, 1967;
ciallaíonn “achomharcóir” duine a dhéanfaidh achomharc chun na gCoimisinéirí Achomhairc faoin alt seo.
(2) Faoi réir fhorálacha na Coda seo, duine inmheasúnaithe a bhfuil measúnacht chánach déanta air i leith aon mhaoine cónaithe iomchuí agus arb éagóir leis an mheasúnacht féadfaidh sé, de réir fhorálacha an ailt seo, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc agus is cinneadh críochnaitheach dochloíte a gcinneadh mura gceanglaítear an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó mura gceanglaítear cás a shonrú i ndáil leis le tuairim na hArd-Chúirte a fháil.
(3) Ní bheidh ábhar achomhairc ann faoin alt seo i ndáil le margadhluach maoine cónaithe.
(4) Duine a bheartóidh achomharc a dhéanamh faoin alt seo i gcoínne measúnachta déanfaidh sé, laistigh de 30 lá tar éis dháta na measúnachta, fógra a thabhairt i scríbhinn do na Coimisinéirí go bhfuil sé chun achomharc a dhéanamh i gcoinne na measúnachta.
(5) Ní rachaidh na Coimisinéirí Achomhairc ar aghaidh le hachomharc faoin alt seo i gcoinne measúnachta ná ní thabharfaidh siad aird air mura n-íocfaidh an t-achomharcóir nó mura n-íocfar thar a cheann leis an mBailitheoir méid is ionann agus 75 faoin gcéad de mhéid na measúnachta:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo i gcás inarb éagóir leis an achomharcóir an mheasúnacht ar an bhforas go bhfuil sé i dteideal díolúine ó cháin de bhua alt 101 nó ar an bhforas nach duine inmheasúnaithe é.
(6) (a) Faoi réir fhorálacha an ailt seo, beidh feidhm maidir le hachomharc faoin alt seo, fara aon mhodhnuithe is gá, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann leis na nithe seo a leanas—
(i) tráthanna agus ionaid a cheapadh le hachomhairc a éisteacht;
(ii) fógra a thabhairt do gach duine a thug fógra achomhairc i dtaobh an trátha agus an ionaid a bheidh ceaptha lena achomharc a éisteacht;
(iii) achomharc a chinneadh trí chomhaontú idir an t-achomharcóir agus na Coimisinéirí;
(iv) achomharc a chinneadh tríd an achomharcóir do thabhairt fógra go mbeartaíonn sé gan dul ar aghaidh leis an achomharc;
(v) achomharc a éisteacht, a chinneadh nó a dhíbhe ag na Coimisinéirí Achomhairc, lena n-áirítear achomharc a éisteacht, a chinneadh nó a dhíbhe ag Coimisinéir Achomhairc amháin;
(vi) an mheasúnacht a bhfuil an fheidhm agus an éifeacht chéanna léi a bheadh léi dá mba mheasúnacht í nár tugadh aon fhógra achomhairc ina leith i gcás nach ndéanfaidh an duine a thug fógra achomhairc freastal os comhair na gCoimisinéirí Achomhairc an tráth agus san ionad a bheidh ceaptha;
(vii) fadú na tréimhse le fógra achomhairc a thabhairt agus na Coimisinéirí Achomhairc d'athghlacadh le hachomhairc agus na forálacha a mbeidh feidhm leo i gcás caingean ar mhodh imeachtaí cúirte a bheith tionscanta;
(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le tuairim na hArd-Chúirte a fháil ar phonc dlí;
(ix) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin go gceanglaítear achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur ceanglaíodh cás a shonrú le tuairim na hArd-Chúirte a fháil ar phonc dlí nó go bhfuil cás den sórt sin ar feitheamh;
(x) na nósanna imeachta le haghaidh achomhairc,
ionann is dá mba achomharc i gcoinne measúnachta i leith cánach ioncaim an t-achomharc.
(b) Beidh ag na Coimisinéirí, faoi réir iad do thabhairt fógra i scríbhinn chuige sin don achomharcóir laistigh de 10 lá tar éis do na Coimisinéirí Achomhairc achomharc a chinneadh, an ceart céanna atá ag an achomharcóir go n-athéistfidh breitheamh den Chúirt Chuarda an t-achomharc.
(c) An breitheamh den Chúirt Chuarda a athéistfidh achomharc faoin alt seo is breitheamh den Chúirt Chuarda é ar ina chuaird a chónaíonn an t-achomharcóir:
Ar choinníoll—
(i) in aon chás nach bhfuil cónaí sa Stát ar an achomharcóir, nó
(ii) in aon chás ina bhfuil amhras nó díospóid ann maidir leis an gcuaird,
gur breitheamh den Chúirt Chuarda a bheidh sannta do Chuaird Bhaile Átha Cliath a athéistfidh an t-achomharc.
(7) (a) Aon fhógra nó doiciméad eile a cheanglaítear nó a údaraítear leis an alt seo a sheirbheáil ag na Coimisinéirí nó ag achomharcóir féadfar é a sheirbheáil leis an bpost.
(b) Aon fhógra nó doiciméad eile a cheanglaítear nó a údaraítear a sheirbheáil ag na Coimisinéirí ar achomharcóir faoin alt seo féadfar é a chur go dtí aturnae, go dtí cuntasóir nó go dtí gníomhaire eile de chuid an achomharcóra agus measfar fógra a seirbheáladh amhlaidh a bheith seirbheáilte ar an achomharcóir mura gcruthóidh an t-achomharcóir chun sástacht na gCoimisinéirí Achomhairc nó na Cúirte Cuarda, de réir mar a bheidh, go ndearna sé, sular seirbheáladh an fógra nó an doiciméad eile, údarás an aturnae, an chuntasóra nó an ghníomhaire eile sin gníomhú thar a cheann a tharraingt siar.
(8) Féadfar fianaise prima facie i dtaobh aon fhógra a thug na Coimisinéirí faoin alt seo a thabhairt in aon imeachtaí trí dhoiciméad a thabhairt ar aird a airbheartóidh gur cóip den fhógra é agus ní bheidh sé riachtanach cruthúnas a thabhairt ar phost oifigiúil an duine a n-airbheartófar gurb é a thug an fógra ná, má bhíonn sé sínithe, ar an síniú, ná go raibh ag an duine a shínigh agus a thug é údarás sin a dhéanamh.
Cáin a ghnóthú.
110.—(1) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhaineann le cáin ioncaim a bhailiú agus a ghnóthú beidh feidhm acu, faoi réir aon mhodhnuithe is gá, i ndáil le cáin mar atá feidhm acu i ndáil le cáin ioncaim is inmhuirearaithe faoi Sceideal D.
(2) Gan dochar d'fho-alt (1), gach suim a bheidh dlite do na Coimisinéirí i leith cánach nó i leith úis ar cháin measfar gur fiach í a bheidh dlite de dhuine inmheasúnaithe nó dá ionadaí pearsanta don Aire Airgeadais chun sochair don Phríomh-Chiste agus beidh sí iníoctha leis na Coimisinéirí agus féadfar (gan dochar d'aon mhodh eile chun í a ghnóthú) agairt ina leith agus í a ghnóthú trí chaingean, nó trí imeacht iomchuí eile, ar agra an Ard-Aighne, an Aire Airgeadais nó na gCoimisinéirí in aon chúirt dlínse inniúla, d'ainneoin aon ní contrártha dó sin san Inland Revenue Regulation Act, 1890.
Fianaise in imeachtaí le cáin a ghnóthú.
111.—Beidh feidhm ag forálacha alt 39 den Acht Airgid, 1926, in aon imeachtaí sa Chúirt Chuarda nó sa Chúirt Dúiche le cáin a ghnóthú nó i ndáil le cáin a ghnóthú.
Pionóis.
112.—(1) (a) Duine a sháróidh alt 103 (1) nó a mhainneoidh déanamh de réir fhógra faoi alt 103 (2) dlífear pionós £1,000 a chur air.
(b) I cás ina leanfar den sárú nó den mhainneachtain dá dtagraítear i mír (a) tar éis don chúirt ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis breithiúnas a thabhairt, dlífear pionós breise £50 in aghaidh gach lae a leanfar amhlaidh den sárú nó den mhainneachtain a chur ar an duine a bheidh i gceist.
(2) I gcás duine a bheith údaraithe, faoi réim nó chun críocha aon cheann d'fhorálacha na Coda seo, aon mhaoin a iniúchadh le margadhluach na maoine sin a thuairisciú do na Coimisinéirí agus go ndéanfaidh aon duine an t-iniúchadh sin a chosc nó an duine a bheidh údaraithe amhlaidh a bhac agus é ag feidhmiú a fheidhmeanna i ndáil leis an iniúchadh, dlífear píonós £1,000 a chur ar an duine sin.
(3) I gcás ina ndéanfaidh duine inmheasúnaithe go calaoiseach nó go faillíoch mar a leanas—
(a) aon tuairisceán nó tuairisceán breise a bheidh mícheart a sheachadadh,
(b) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon mhaoin is cuid de mhaoin chónaithe iomchuí an duine inmheasúnaithe,
(c) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon éileamh ar liúntas, asbhaint, díolúine nó faoiseamh, nó
(d) aon ráiteas, dearbhú, fianaise nó luacháil a bheidh mícheart a dhéanamh nó a thabhairt i ndáil le haon ní eile,
a fhágfaidh gur lú an méid cánach is iníoctha i leith mhaoin chónaithe iomchuí an duine inmheasúnaithe ná an méid ab iníoctha dá mbeadh an tuairisceán, an ráiteas, an dearbhú, an fhianaise nó an luacháil sin ceart, dlífear pionós mar a leanas a chur air—
(i) £2,000, agus
(ii) méid na difríochta nó, i gcás calaoise, dhá oiread mhéid na difríochta, a shonraítear i bhfo-alt (5).
(4) I gcás nach go calaoiseach ná go faillíoch a sheachaid, a rinne nó a thug duine aon tuairisceán, ráiteas, dearbhú, fianaise nó luacháil den sórt a luaitear i bhfo-alt (3) agus go dtiocfaidh sé ar a umhail go raibh sin mícheart, ansin, mura gceartófar an earráid gan mhoill mhíréasúnach, measfar, chun críocha an ailt seo, gur go faillíoch a rinne sé an rud sin.
(5) Is í an difríocht dá dtagraítear i bhfo-alt (3) an difríocht idir—
(a) méid na cánach is iníoctha i leith mhaoin chónaithe iomchuí an duine inmheasúnaithe maidir leis an dáta luachála lena mbaineann an tuairisceán, an tuairisceán breise, an ráiteas, an dearbhú, an fhianaise nó an luacháil, agus
(b) an méid arbh é an méid é ab iníoctha amhlaidh dá mbeadh an tuairisceán, an tuairisceán breise, an ráiteas, an dearbhú, an fhianaise nó an luacháil a rinne sé nó a chuir sé isteach ceart.
(6) Chun críocha fho-alt (3), i gcás ina seachadfar, ina ndéanfar nó ina dtabharfar thar ceann duine aon rud dá dtagraítear san fho-alt sin, measfar gurb é an duine sin a sheachaid, a rinne nó a thug é mura gcruthóidh sé gur gan fhios dó agus gan toiliú uaidh a rinneadh sin.
(7) Aon duine a chabhróidh nó a aslóidh le haon tuairisceán, tuairisceán breise, ráiteas, dearbhú, fianaise nó luacháil is eol dó a bheith mícheart a sheachadadh, a dhéanamh nó a thabhairt chun aon chríocha cánach, dlífear pionós £1,000 a chur air.
(8) Ní dhéanfaidh forálacha an ailt seo difear d'aon imeachtaí coiriúla.
(9) Faoi réir fhorálacha an ailt seo, beidh feidhm ag ailt 128 (4), 507, 508, 510, 511, 512, 517 agus 518 den Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, maidir le pionós faoin alt seo ionann is dá mba phionós faoi na hAchtanna Cánach Ioncaim an pionós.
Faoiseamh ó chánachas dúbailte.
113.—(1) Má dhearbhaíonn an Rialtas le hordú go bhfuil comhshocraíochtaí a bheidh sonraithe san ordú déanta le rialtas aon chríche lasmuigh den Stát i ndáil le faoiseamh a thabhairt ó chánachas dúbailte i leith cáin is iníoctha faoi dhlíthe an Stáit agus aon cháin den ghné chéanna a forchuireadh faoi dhlíthe na críche sin, agus gur fóirsteanach go mbeadh feidhm dlí ag na comhshocraíochtaí sin, beidh feidhm dlí, d'ainneoin aon ní in aon achtachán, ag na comhshocraíochtaí.
(2) Féadfaidh forálacha le haghaidh faoisimh ó cháin a muirearaíodh sula ndearnadh na comhshocraíochtaí agus forálacha maidir le maoin nach bhfuil faoi réir cánach dúbailte í féin a bheith ar áireamh in aon chomhshocraíochtaí dá dtugtar feidhm dlí leis an alt seo, agus beidh éifeacht dá réir sin le forálacha an ailt seo.
(3) Chun críocha fho-alt (1), measfar maidir le comhshocraíochtaí a rinneadh le ceann stáit choigríche gur le rialtas an stáit sin a rinneadh iad.
(4) I gcás feidhm dlí a bheith ag aon chomhshocraíochtaí de bhua an ailt seo, ní bheidh an oibleagáid maidir le rúndacht a fhorchuirtear le haon achtachán ina bac ar na Coimisinéirí cibé faisnéis, a cheanglaítear a nochtadh faoi na comhshocraíochtaí, a nochtadh d'aon oifigeach údaraithe don rialtas lena ndearnadh na comhshocraíochtaí.
(5) (a) Féadfar aon ordú faoin alt seo a chúlghairm le hordú ina dhiaidh sin agus féadfaidh cibé forálacha idirlinne is dóigh leis an Rialtas a bheith riachtanach nó fóirsteanach a bheith in aon ordú cúlghairme den sórt sin.
(b) I gcás ina mbeartófar ordú a dhéanamh faoin alt seo, leagfar dréacht de faoi bhráid Dháil Éireann agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag Dáil Éireann.
(6) (a) I gcás inar deimhin leis na Coimisinéirí gur íocadh cáin den ghné chéanna le cáin mhaoine cónaithe i gcríoch lasmuigh den Stát i leith maoin chónaithe (seachas maoin chónaithe sa Stát) is cuid de mhaoin chónaithe iomchuí duine inmheasúnaithe ar aon dáta luachála faoi threoir aon dáta roimh an dáta luachála sin ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin i leith an cháin choigríche a íocadh sa chríoch sin maidir leis an maoin chónaithe sin agus chun na críche sin is é a bheidh sa cháin a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin an méid a bhfuil idir é agus iomlán na cánach is iníoctha ag an duine inmheasúnaithe maidir lena mhaoin chónaithe iomchuí ar an dáta luachála an chomhréir chéanna atá idir margadhluach na maoine cónaithe sin ar an dáta sin agus comhiomlán mhargadhluachanna na maoine cónaithe go léir is cuid dá mhaoin chónaithe iomchuí ar an dáta sin.
(b) Beidh éifeacht leis an bhfo-alt seo i leith cáin mhaoine cónaithe a bheidh dlite agus iníoctha do dháta luachála ach ní bheidh éifeacht leis i ndáil le cáin choigríche a mbeidh ordú faoin alt seo i bhfeidhm de thuras na huaire ina leith agus socrú ann le haghaidh faoisimh ó chánachas dúbailte.
Leathnú ar Achtanna áirithe.
114.—(1) Leasaítear leis seo alt 1 den Acht um Bhailiú Shealadach Cánach, 1927, trí “agus cáin mhaoine cónaithe” a chur isteach roimh “ach ní fholuíonn sé aon cháin ná diúite eile”.
(2) Leasaítear leis seo alt 39 den Inland Revenue Regulation Act, 1890, trí “residential property tax,” a chur isteach roimh “stamp duties”.
Rialacháin.
115.—(1) Déanfaidh na Coimisinéirí cibé rialacháin is dóigh leo is gá le héifeacht a thabhairt don Chuid seo agus lena chumasú dóibh a bhfeidhmeanna faoin gCuid seo a chomhlíonadh.
(2) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Oifigigh a údarú.
116.—Féadfaidh na Coimisinéirí a údarú d'aon duine dá n-oifigigh aon ghníomh a dhéanamh agus aon fheidhm a chomhlíonadh a n-údaraíonn an Chuid seo do na Coimisinéirí é a dhéanamh nó í a chomhlíonadh.
CUID VII
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
117.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1982” alt 103 den Acht Airgeadais, 1982;
ciallaíonn “an tríú blianacht bhreise is tríocha” an tsuim a mhuirearaítear ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1983, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1982 ach “£34,052,920” a chur in ionad “£35,938,852”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1982 ach “£21,495,968” a chur in ionad “£23,134,615”.
(4) Déanfar suim £30,566,856 chun fuascailt a dhéanamh ar iasachtaí, agus ús ar na hiasachtaí sin, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1983.
(5) Déanfar an tríú blianacht bhreise is tríocha a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den tríú blianacht bhreise is tríocha, nach mó ná £19,676,545 in aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an tríú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar alt 54 den Acht Airgeadais, 1970.
118.—Leasaítear leis seo alt 54 den Acht Airgeadais, 1970 tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1978):
“(7) Féadfaidh an tAire Airgeadais cibé idirbhearta de ghnáth-chineál baincéireachta a dhéanamh, agus féadfaidh sé, chun críocha na n-idirbheart sin, cibé cistí a eisiúint as an Státchiste, a mheasfaidh sé is iomchuí chun críocha fho-alt (1) den alt seo agus chun bainistí níos fearr a dhéanamh ar an bhféichiúnas a thabhóidh an tAire Airgeadais faoin bhfo-alt sin (1), agus is ar an bPríomh-Chiste nó ar a thoradh fáis a mhuirearófar na caiteachais agus na costais eile a thabhóidh an tAire Airgeadais i ndáil leis na hidirbhearta sin nó dá ndroim.”.
Íocaíochtaí as an bPríomh-Chiste le Ciste Bhanc Taisce an Phoist.
119.—(1) I gcás inar dealraitheach don Aire Airgeadais gur lú méid an úis a d'fhaibhrigh i gcaitheamh aon bhliana cuntais (dar críoch tráth roimh dháta an Achta seo a rith nó tráth dá éis) de dhroim na n-urrús a bhí chun creidmheasa Chiste Bhanc Taisce an Phoist i gcaitheamh na bliana sin ná méid an úis a íocadh le taisceoirí, nó a creidiúnaíodh do thaisceoirí, i gcaitheamh na bliana sin de bhun na nAchtanna a bhaineann le Banc Taisce an Phoist mar aon leis na caiteachais a tabhaíodh an bhliain sin ag forghníomhú na nAchtanna sin, féadfaidh an tAire Airgeadais a chur faoi deara go ndéanfar méid nach mó ná méid an easnaimh a íoc as an bPríomh-Chiste nó a thoradh fáis le Ciste Bhanc Taisce an Phoist, cibé tráthanna a chinnfidh sé.
(2) I gcás inar dealraitheach don Aire Airgeadais nach leor Ciste Bhanc Taisce an Phoist chun freastal d'éilimh na dtaisceoirí go léir de chuid Bhanc Taisce an Phoist, féadfaidh an tAire Airgeadais a chur faoi deara go ndéanfar méid nach mó ná méid an easnaimh a íoc as an bPríomh-Chiste nó a thoradh fáis le Ciste Bhanc Taisce an Phoist, cibé tráthanna a chinnfidh sé.
Aisghairm.
120.—Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Cheathrú Sceideal a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
Cúram agus bainistí cánacha agus dleachtanna.
121.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo (seachas tobhach ioncaim is inbhailithe ag boird sláinte) a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
122.—(1) Féadfar an tAcht Airgeadais, 1983, a ghairm den Acht seo.
(2) Déanfar Codanna I agus V (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(3) Déanfar Codanna II agus V (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Cuid III agus (a mhéid a bhaineann le cáin bhreisluacha) Codanna I agus V a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1982, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1983, a ghairm díobh le chéile.
(5) Déanfar Cuid IV agus (a mhéid a bhaineann le dleacht stampa) Codanna I agus V a fhorléiriú i dteannta na reachtanna a bhaineann le dleacht stampa agus le bainistí na dleachta sin.
(6) Measfar gur tháinig Cuid I i bhfeidhm agus glacfaidh sí éifeacht, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón 6ú lá d'Aibreán, 1983.
(7) Measfar gur tháinig Cuid III (seachas ailt 77 go 80, 81 (1), 82, 84 agus 85) i bhfeidhm agus glacfaidh sí éifeacht amhail ar an agus ón 1ú lá de Bhealtaine, 1983, agus maidir leis na hailt sin 77, 81 (1) agus 82, measfar gur tháinig siad i bhfeidhm agus glacfaidh siad éifeacht amhail ar an agus ón 1ú lá de Mhárta, 1983, agus maidir leis na hailt sin 78, 80 agus 84, tiocfaidh siad i bhfeidhm agus glacfaidh siad éifeacht amhail ar an agus ón 1ú lá de Mheán Fómhair, 1983.
(8) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
(9) Aon tagairt atá san Acht seo do Chuid, d'alt nó do sceideal, is tagairt í do Chuid nó d'alt den Acht seo, nó do sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(10) Aon tagairt atá san Acht seo d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
AN CHÉAD SCEIDEAL
Na Rátaí Dleachta Máil ar Theilifíseáin
An Cineál Teilifíseán | An Ráta Dleachta |
Teilifíseáin daite: | |
le scáileán nach mó ná seacht n-orlach déag a thoise uasta ... ... ... ... ... ... | £78 an teilifíseán |
le scáileán is mó ná seacht n-orlach déag agus nach mó ná ceithre orlach is fiche a thoise uasta ... ... | £98 an teilifíseán |
le scáileán ar mó ná ceithre orlach is fiche a thoise uasta ... ... ... ... ... ... | £121 an teilifíseán |
Teilifíseáin mhonacróim: | |
le scáileán nach mó ná seacht n-orlach déag a thoise uasta ... ... ... ... ... ... | £24 an teilifíseán |
le scáileán ar mó ná seacht n-orlach déag a thoise uasta ... ... ... ... ... ... | £38 an teilifíseán |
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Cheadúnais Chearrbhachaisin
An Cineál Ceadúnais | An Ráta Dleachta |
I gcás an tréimhse dá mbeidh an ceadúnas le heisiúint mar a bheidh sonraithe sa deimhniú faoin Acht um Chearrbhachas agus Crannchuir, 1956, á údarú an ceadúnas a eisiúint— | |
(a) gan a bheith níos faide ná trí mhí ... ... | £75 |
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí ... ... ... | £150 |
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí ... ... ... | £225 |
(d) a bheith níos faide ná naoi mí ... ... | £300 |
AN TRÍÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Dheimhnithe Airm Tine
An Cineál Deimhnithe | An Ráta Dleachta |
Ar dheimhniú airm tine i leith piostail, lena n-áirítear aerphiostal, nó gunnán ... ... ... ... | £20 |
Ar dheimhniú airm tine i leith raidhfil, lena n-áirítear mionraidhfil ... ... ... ... ... | £20 |
Ar dheimhniú airm tine i leith aerghunna, lena n-áirítear aer-raidhfil ... ... ... ... ... ... | £20 |
Ar dheimhniú airm tine i leith airm thoirmiscthe ... | £2 |
Ar dheimhniú airm tine i leith gunna gráin lena mbaineann forálacha alt 12 d'Acht na nArm Tine, 1964 ... | £3 |
Ar aon deimhniú airm tine eile— | |
Ar dheimhniú amháin den sórt sin ... ... ... | £13 |
I gcás ina ndeonófar dhá dheimhniú nó níos mó den sórt sin don duine céanna (ní gá gurb é an tráth céanna é) agus go rachaidh siad in éag ar an dáta céanna— | |
Ar an gcéad deimhniú den sórt sin ... ... | £13 |
Ar an dara deimhniú den sórt sin agus gach deimhniú den sórt sin ina dhiaidh sin ... ... ... | £3 |
AN CEATHRÚ SCEIDEAL
Na hAchtacháin a Aisghairtear
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 7. | ||
Mír 5 (5) de Chuid II den Sceideal. | ||
Míreanna (d), (ff) agus (g) d'fho-alt (2) agus fo-alt (3) d'alt 340. | ||
In alt 13 (1), an míniú ar “rátaí” agus an míniú ar “cáin is iomchuí do na brabúis nó na gnóchain ó fheirmeoireacht”. Alt 13 (2) agus (3). Alt 17. Alt 18. Alt 19. In alt 20B (3) (b), na focail “, de bhua alt 15 (3),”. Alt 21A. Alt 28. An Tríú Sceideal. | ||
Alt 19. | ||
In alt 15 (2), na focail “, de bhua alt 15 (3) den Acht Airgeadais, 1974,”. | ||
Alt 25. |