As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 19 de 1960.
AN tACHT AIRGEADAIS, 1960.
An tiontú oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin Ioncaim agus forcháin don bhliain 1960-61.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1960, a mhuirearú de réir seacht scilling sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1960, a mhuirearú ar ioncam aon phearsan ar mó ná dhá mhíle punt iomlán a ioncaim ó gach bunadh, agus is de réir na rátaí ar dá réir a mhuirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1959, a mhuirearófar amhlaidh í.
(3) Faoi réir fhorálacha an Achta Airgeadais (Uimh. 2), 1959, agus an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1960, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1960, maidir le cáin ioncaim agus forcháin, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1960, maidir leis an gcéanna, seachas na forálacha sin nach mbaineann de réir a dtéarmaí ach le cáin ioncaim agus le forcháin a bhí le muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1959.
Méadú ar na hasbhaintí i leith leanaí.
1920, c. 18.
2.—(1) Déantar leis seo fo-alt (1) d'alt 21 den Finance Act, 1920, a leasú trí “a deduction of one hundred and twenty pounds” a chur in ionad “a deduction of one hundred pounds” (a cuireadh isteach le halt 2 den Acht Airgeadais, 1955).
(2) Déantar leis seo alt 4 den Acht Airgeadais, 1944, a leasú trí “na hAchtanna Leasa Shóisialaigh (Liúntais Leanaí), 1944 go 1957, nó na hAchtanna sin agus aon Acht ina dhiaidh sin a fhéadfar a lua i dteannta na hAchtanna sin” a chur in ionad “na hAchta Leasa Shóisialaigh (Liúntais Leanaí), 1944 go 1952” (a cuireadh isteach le halt 4 den Acht Airgeadais, 1954).
Leasú ar alt 14 den Acht Airgid, 1929, agus ar alt 2 den Acht Airgeadais, 1945.
1929. Uimh. 32.
3.—(1) Maidir le caillteanais lena mbaineann an t-alt seo—
(a) leasaítear leis seo alt 14 den Acht Airgid, 1929, trí “aon bhliana measúnachta ina dhiaidh sin” a chur in ionad “na sé mblian cáinmheasa ina dhiaidh sin” i bhfo-alt (1) agus trí “in aghaidh aon bhliana laistigh de sna sé bliana san ina dhiaidh sin” agus “den tsórt san” a scriosadh as fo-alt (3); agus
(b) leasaítear leis seo alt 2 den Acht Airgeadais, 1945, trí “aon bhliana measúnachta ina dhiaidh sin” a chur in ionad “na sé bliana measúnachta ina dhiaidh sin” i bhfo-alt (1) agus “in aghaidh aon bhliana de na sé bliana san ina dhiaidh sin” agus “den tsórt san” a scriosadh as fo-alt (3).
(2) Baineann an t-alt seo le caillteanais a tharla ó thosach na bliana 1960-61 agus leis an oiread sin d'aon chaillteanas a tharla roimh thosach na bliana sin a d'fhéadfaí, ar leith ón alt seo, a thabhairt anonn chun na bliana sin.
Caillteanais a thabhairt siar i gcásanna áirithe.
4.—(1) I gcás ina mbeifear tar éis buanscor de cheird nó gairm, agus gur bhain caillteanas lena mbaineann an t-alt seo (dá ngairtear caillteanas scoir anseo ina dhiaidh seo san alt seo), d'aon duine a bhí á seoladh, leis féin nó i gcomhpháirtíocht, díreach roimh am an scoir, ansin, faoi réir fhorálacha an ailt seo, féadfaidh sé a éileamh go ndéanfar, an oiread agus is féidir, méad an chaillteanais scoir a asbhaint as méad, nó a fhritháireamh i gcoinne méid, na mbrabús nó an ghnóchain a mbeidh cáin ioncaim muirearaithe air ina leith faoi Sceideal D maidir leis an trádáil nó an ghairm in aghaidh na dtrí bliana measúnachta díreach roimh an mbliain mheasúnachta ina dtarlóidh an scor, agus déanfar na leasuithe sin uile ar mheasúnachtaí nó aisíocaíochtaí cánach is gá chun éifeacht a thabhairt don éileamh:
Ar choinníoll nach dtabharfar faoiseamh i leith an ábhair chéanna faoin alt seo agus faoi fhoráil éigin eile de na hAchtanna Cánach Ioncaim.
(2) Aon fhaoiseamh a thabharfar faoin alt seo tabharfar é, an oiread agus is féidir, ón measúnacht in aghaidh bliana níos déanaí i dtosaíocht ar bhliain níos luaithe.
(3) Déanfar an cheist cé acu a bhain nó nár bhain aon chaillteanas scoir do dhuine i dtrádáil nó i ngairm agus, má bhain, cé mhéad, a chinneadh, chun críocha an ailt seo, trí shuimeanna, más aon suimeanna é, na nithe seo a leanas a ghlacadh (a mhéid nach mbeidh siad áirithe ar shlí eile chun aon mhuirear i leith cánach a laghdú nó faoiseamh a thabhairt ina leith), is é sin le rá:
(a) an caillteanas a bhain dó sa trádáil nó sa ghairm an bhliain mheasúnachta a bheifear tar éis buanscor de;
(b) na liúntais chaipitil iomchuí don bhliain mheasúnachta sin;
(c) an caillteanas a bhain dó sa trádáil nó sa ghairm sa chuid den bhliain mheasúnachta roimhe sin dar tosach dhá mhí dhéag roimh dháta an scoir;
(d) an codán céanna de na liúntais chaipitil iomchuí don bhliain mheasúnachta sin roimhe sin agus is comhionann leis an gcodán de bhliain a bheidh sa chuid a thosaigh mar a dúradh.
(4) San fho-alt deiridh roimhe seo ciallaíonn “na liúntais chaipitil iomchuí”, maidir le haon bhliain mheasúnachta, na liúntais chaipitil a bheidh le tabhairt nuair a bheifear ag muirearú brabús nó gnóchain na trádála nó na gairme in aghaidh na bliana sin gan méideanna a tugadh ar aghaidh ó bhliain roimhe sin a áireamh, agus, chun críocha míreanna (a) agus (c) den fho-alt sin, ríomhfar méid caillteanais ar an modh céanna a ríomhtar brabúis nó gnóchan faoi na forálacha de na hAchtanna Cánach Ioncaim is infheidhmithe maidir le Cásanna I agus II de Sceideal D.
(5) Faoi réir fho-alt (7) den alt seo, maidir le méid na mbrabús nó an ghnóchain ar muirearaíodh cáin ioncaim ar dhuine ina leith in aghaidh aon bhliana measúnachta áirithe i leith brabús nó gnóchain trádála nó gairme measfar, chun críocha faoisimh faoin alt seo ón measúnacht don bhliain sin, gurb é méid é méid iomlán na mbrabús nó an ghnóchain ar inmheasúnaithe ina leith é in aghaidh na bliana sin lúide—
(a) suim is comhionann le méid iomlán na n-asbhaintí i leith liúntas caipitil a tugadh, má tugadh, agus brabúis nó gnóchan á mhuirearú, agus
(b) suim is comhionann le méid iomlán na n-asbhaintí a bhí le baint, má bhí, as na brabúis nó an gnóchan, i leith íocaíochtaí a rinneadh nó caillteanais a tharla, agus ioncam iomlán an duine in aghaidh na bliana á ríomh chun críocha cánach ioncaim, nó a bheadh le baint amhlaidh dá mba phearsa an duine, agus
(c) i gcás comhlacht daoine, suim is comhionann leis an oiread sin de na brabúis nó den ghnóchan agus a caitheadh ag íoc díbhinní:
Ar choinníoll, i gcás inar féidir déileáil, i bpáirt nó go hiomlán, le haon asbhaint den sórt a luaitear i mír (b) mar asbhaint a baineadh as na brabúis nó an gnóchan nó mar asbhaint a baineadh as ioncam eile, go bhféadfar, an oiread agus is féidir é, déileáil, chun críocha an fho-ailt seo, leis an asbhaint mar asbhaint a baineadh as an ioncam eile.
(6) Má dhéantar, faoi mhír (b) d'fho-alt (5) den alt seo, méid na mbrabús nó an ghnóchain arbh inmheasúnaithe duine ina leith in aghaidh aon bhliana áirithe a laghdú faoi threoir íocaíochta a rinne sé, déanfar laghdú comhréire ar mhéid an chaillteanais dheiridh a bhféadfar faoiseamh a thabhairt ina leith faoin alt seo in aghaidh blianta roimhe sin muran go hiomlán eisiatach chun críocha na trádála nó an gairme a rinneadh an íocaíocht.
(7) I gcás duine a éileoidh faoiseamh faoin alt seo ar scor a bheith ag seoladh na trádála nó na gairme i gcomhpháirtíocht ó thosach an tríú bliain mheasúnachta roimh bhliain an scoir—
(a) measfar, chun críocha fho-alt (5) den alt seo, gurb é méid iomlán na mbrabús nó an ghnóchain arbh inmheasúnaithe é ina leith in aghaidh aon bhliana, nó coda de bhliain, ar measúnaíodh ina haghaidh an chomhpháirtíocht i leith na trádála nó na gairme suim a scaire sin, arna ríomh de réir na nAchtanna Cánach Ioncaim, de na brabúis nó den ghnóchan ar muirearaíodh cáin ar an gcomhpháirtíocht ina leith agus déanfar, chun na críche sin, suim na mbrabús nó an ghnóchain ar muirearaíodh amhlaidh an chomhpháirtíocht ina leith a ríomh mar ríomhfaí í faoin bhfo-alt sin (5) dá mbaineadh an fo-alt sin le comhpháirtíocht mar a bhaineann sé le pearsa, agus
(b) má bhí an trádáil nó an ghairm sin á seoladh aige i gcomhpháirtíocht díreach roimh an scor, is iad na méideanna sin amháin a áireofar, de bhua mhír (b) nó (d) d'fho-alt (3) den alt seo, ina chaillteanas scoir an chuid sin amháin de na méideanna a luaitear ansin (a mhéid nach mbeidh siad áirithe ar shlí eile chun aon mhuirear i leith cánach a laghdú nó faoiseamh a thabhairt ina leith) arbh iad a chuid iad tar éis roinnt a dhéanamh de réir na scaireanna a raibh teideal ag na comhpháirtithe chucu an tráth sin a fháil as brabúis na trádála nó na gairme.
(8) Chun críocha uile an ailt seo, déileálfar le trádáil nó gairm amhail is dá mbeadh sí buanscortha agus trádáil nó gairm nua bunaithe nó tosaithe nuair a dhéileálfar amhlaidh, chun críocha Rialach 11 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, ach
(a) duine a leanfaidh de bheith á seoladh díreach tar éis scor den sórt sin ní bheidh teideal aige chun faoisimh i leith aon chaillteanais scoir ar an scor sin, agus
(b) ar aon scor, féadfar faoiseamh a thabhairt do dhuine nach leanfaidh de bheith ag seoladh amhlaidh i leith caillteanais scoir i gcoinne brabús nó gnóchain ar muirearaíodh é ina leith i ndáil leis an trádáil nó an ghairm chéanna in aghaidh tréimhse roimh scor roimhe sin, má bhí sé gan sos á seoladh idir an dá scor, agus, ina chás sin, má tharla an scor roimhe sin laistigh de dhá mhí dhéag roimh an scor eile, déanfar neamhshuim di chun críocha fho-alt (3) den alt seo.
(9) San alt seo ciallaíonn “liúntais chaipitil” liúntais seachas liúntais a bheidh le tabhairt nuair a bheifear ag ríomh brabús nó gnóchain, faoi Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II den Sceideal D, alt 5 nó alt 6 den Acht Airgeadais, 1946, Cuid V den Acht Airgeadais, 1956, Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, Cuid V den Acht Airgeadais, 1957, nó Cuid V nó alt 74 den Acht Airgeadais, 1959.
(10) Is chun an chigire chánach a dhéanfar, agus is é an cigire cánach a chinnfidh, aon éileamh faoi fho-alt (1) den alt seo, ach féadfaidh duine ar bith arb éagóir leis aon chinneadh ón gcigire cánach ar aon éileamh den sórt sin achomharc a dhéanamh chun na gCoimisinéirí Speisialta ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá is fiche tar éis an cinneadh a chur in iúl dó.
(11) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (10) den alt seo ionann is dá mba achomharc é in aghaidh measúnachta i leith cánach ioncaim, agus beidh feidhm dá réir sin ag forálacha sin na nAchtanna Cánach Ioncaim a bhaineann le hathéisteacht achomhairc agus le cás a shonrú chun tuairim na hArd-Chúirte ar phointe dlí a fháil air, faoi réir na modhnuithe is gá.
(12) Beidh feidhm ag an alt seo i gcás ina ndéanfar trádáil nó gairm a bhuanscor sa bhliain 1960-61 nó in aon bhliain mheasúnachta ina dhiaidh sin.
Leasú ar alt 7 den Acht Airgid, 1932.
5.—(1) Déantar leis seo an fo-alt atá leagtha amach i mír (a) d'fho-alt (1) d'alt 4 den Acht Airgeadais, 1957, a leasú, le héifeacht amhail ó thosach feidhme alt 7 den Acht Airgid, 1932, trí “roimh dháta an Achta seo a rith nó dá éis” a chur in ionad “tar éis dáta an Achta seo a rith”.
(2) I gcás ina dtabharfar deimhniú de bhua an ailt seo i leith aon stoc, scaireanna nó urrús, ní dhéanfar, mar sin féin, faoiseamh ná aisíocaíocht faoi fho-alt (1) d'alt 7 den Acht Airgid, 1932, a dheonú i leith aon díbhinne nó ús ar na stoic, ar na scaireanna nó ar na hurrúis ab iníoctha roimh dháta an deimhnithe.
Leasú ar alt 3 den Acht Airgeadais, 1956.
6.—Leasaítear leis seo alt 3 den Acht Airgeadais, 1956, tríd an bhfo-alt seo a leanas a chur in ionad fo-ailt (2):
“(2) Chun críocha fho-ailt (1) den alt seo, maidir leis an gceist ar mó na suimeanna sin ná cúig phunt is fiche agus más mó, cé mhéad is mó, déanfar, i gcás ina measfar, de bhua alt 8 den Acht Airgeadais, 1958, gur lena fearchéile ioncam mná, í a chinneadh ar leithligh maidir leis an gcuid dá ioncam is leis an bhfearchéile de bhua an ailt sin agus an chuid is leis ar leith ón alt sin.”
Díolúine— údarás a rialaíonn cuan laistigh den Stát.
7.—Deonófar díolúine ó cháin faoi Sceideal D maidir le hoiread de bhrabúis nó de ghnóchan údaráis a rialaíonn cuan laistigh den Stát a éiríonn as cibé saoráidí agus cóiríocht a chur ar fáil sa chuan sin d'árthaigh, d'earraí agus do phaisnéirí a chuireann údaráis a rialaíonn cuanta, atá laistigh den Stát, ar fáil de ghnáth sna cuanta sin.
Díbhinn ó áit lasmuigh den Stát do phearsa a chónaigh ansin tráth.
8.—(1) I gcás pearsa ag a raibh leas tairbhiúil in ioncam ó bhunadh lasmuigh den Stát a bheith inchurtha faoi cháin i leith an ioncaim sin don bhliain 1959-60 faoi Chás III de Sceideal D; gur díbhinn d'íoc cuideachta a ndearnadh a gnó a bhainistí agus a rialú lasmuigh den Stát an t-ioncam; gurbh é an phearsa, nó an phearsa agus a bhanchéile, nó an phearsa agus a fearchéile, cibé acu é, an t-úinéir tairbhiúil nó go raibh cumas rialaithe aige, aici nó acu, go díreach nó trí mheán aon chuideachtaí eile nó trí aon mheáin neamhdhíreacha eile, ar níos mó ná 20 faoin gcéad de scairchaipiteal eisithe na cuideachta; agus gur deimhin leis na Coimisinéirí Ioncaim, maidir leis an ioncam nó le cuid de, go ndéileálfaí leis an ioncam nó leis an gcuid, dá mba ó chuideachta a bhí faoi bhainistí agus rialú sa Stát an t-ioncam nó an chuid, ionann agus nárbh ioncam, mar bhaineann le cáin ioncaim (lena n-áirítear forcháin), an t-ioncam nó an chuid, ansin déanfar neamhshuim chun gach críche a bhaineann leis na hAchtanna Cánach Ioncaim den ioncam nó den chuid, cibé acu é.
(2) Baineann an t-alt seo le duine a bhfuil cónaí air sa Stát agus nach bhfuil cónaí air in aon áit eile ach a bhí, sula dtáinig sé chun cónaithe sa Stát, ina chónaí lasmuigh den Stát ar feadh tréimhse leanúnaí deich mbliana ar a laghad nó ar feadh uimhir de thréimhsí neamhleanúnacha nach giorra ná deich mbliana san iomlán.
Cumhacht chun eolas a fháil maidir le táillí, coimisiúin, etc.
9.—(1) Gach duine a sheolann trádáil nó gnó déanfaidh sé, agus tabharfaidh sé don chigire cánach, má éilítear sin air trí fhógra ón gcigire cánach, tuairisceán i dtaobh na n-íocaíochtaí uile d'aon sórt a shonrófar san fhógra agus a rinneadh i rith tréimhse a shonrófar amhlaidh agus—
(a) arbh íocaíochtaí iad a rinneadh i gcúrsa na trádála nó an ghnó nó i gcúrsa cibé coda den trádáil nó den ghnó a shonrófar san fhógra, i leith seirbhísí a tugadh maidir leis an trádáil nó an gnó ag daoine a bhí ina ngnáthchónaí sa Stát agus nach raibh ar fostú leis an trádáil nó an gnó, nó
(b) arbh íocaíochtaí iad i leith seirbhísí a tugadh i ndáil leis an trádáil nó an gnó, nó aon chuid den trádáil nó den ghnó, a bhunú, a fháil, a fhorbairt nó a dhiúscairt, ag daoine a bhí ina ngnáthchónaí sa Stát agus nach raibh ar fostú leis an trádáil nó an gnó, nó
(c) arbh íocaíochtaí tréimhsiúla nó cnapshuime iad a rinneadh le daoine a bhí ina ngnáthchónaí sa Stát i leith aon chóipchirt.
(2) Gach comhlacht daoine a sheolann aon ghníomhaíocht nach trádáil nó gnó, déanfaidh sé, agus tabharfaidh sé don chigire cánach, má éilítear sin air trí fhógra ón gcigire cánach, tuairisceán i dtaobh na n-íocaíochtaí uile d'aon sórt a shonrófar san fhógra agus a rinneadh i rith tréimhse a shonrófar amhlaidh, agus—
(a) arbh íocaíochtaí iad a rinneadh i gcúrsa an ghníomhaíocht, nó cibé cuid den ghníomhaíocht a shonrófar san fhógra, a sheoladh, i leith seirbhísí a tugadh i ndáil leis an ngníomhaíocht ag daoine a bhí ina ngnáthchónaí sa Stát agus nach raibh ar fostú ag an gcomhlacht daoine sin, nó
(b) arbh íocaíochtaí tréimhsiúla nó cnapshuime iad a rinneadh le daoine a bhí ina ngnáthchónaí sa Stát i leith aon chóipchirt.
(3) Aon tuairisceán a éileofar faoi cheachtar de na fo-ailt roimhe seo, más comhlacht neamhchorpraithe daoine a sheolann an trádáil, an gnó nó an ghníomhaíocht eile, is é an duine a dhéanfaidh agus a thabharfaidh é an duine is rúnaí, nó a chomhlíonann dualgais rúnaí, don chomhlacht, agus leagfar amach an fógra dá réir sin.
(4) Beidh i dtuairisceán faoi na forálacha roimhe seo den alt seo ainm an duine lena ndearnadh gach íocaíocht, méid na híocaíochta agus cibé sonraí eile (lena n-áirítear sonraí maidir leis na seirbhísí nó na cirt ar ina leith a rinneadh an íocaíocht, an tréimhse ar tugadh aon seirbhísí ar a feadh agus aon ghnó-ainm agus aon ghnó-sheoladh nó seoladh baile leis an duine lena ndearnadh an íocaíocht) a shonrófar san fhógra.
(5) Ní éileofar ar dhuine ar bith faoi na forálacha roimhe seo den alt seo na nithe seo a leanas a chur i dtuairisceán—
(a) sonraí aon íocaíochta as ar inasbhainte cáin ioncaim, nó
(b) sonraí íocaíochtaí a rinneadh le haon duine amháin áirithe i gcás nach mó ná cúig phunt déag iomlán na n-íocaíochtaí leis an duine sin a bheadh thairis sin le cur sa tuairisceán, nó
(c) sonraí aon íocaíochta a rinneadh bliain mheasúnachta dar chríoch tráth níos mó ná trí bliana roimh thráth an fhógra a sheirbheáil air á éileamh air an tuairisceán a dhéanamh.
(6) Aon duine ar a n-éileofar in aon fhógra a sheirbheálfar air faoin alt seo tuairisceán fíor cruinn a thabhairt agus a mhainneoidh é a thabhairt laistigh den tréimhse a bheidh teoranta san fhógra dlífear pionós fiche punt a chur air agus ina theannta sin, i gcás neamhchomhlíonaidh leanúnaigh, a chomhéid de phionós in aghaidh gach lae a leanfaidh an neamhchomhlíonadh.
(7) Maidir leis na pionóis uile faoin alt seo, féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí a bhunú dá lorg agus iad a ghnóthú go hachomair amhail mar a dhéantar i gcás imeachtaí achomaire chun aon fhíneáil nó pionós faoi aon Acht a bhaineann leis an máil a ghnóthú.
(8) I gcás—
(a) ina bhfágfaidh aon duine gan comhlíonadh aon fhógra a sheirbheálfar air faoin alt seo á éileamh air aon tuairisceán a thabhairt,
(b) go n-éileoidh an fógra comhlíonadh laistigh de thréimhse áirithe, agus
(c) go leanfaidh an duine sin, ar feadh tréimhse breise dhá lá nó níos mó, gan an tuairisceán a thabhairt,
measfar, chun críocha fho-alt (6) den alt seo, gur neamhchomhlíonadh a leanfaidh gach lá, ach an chéad lá, den tréimhse bhreise an neamhchomhlíonadh sin.
(9) In imeachtaí chun pionós faoin alt seo a ghnóthú—
(a) beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé taifid iomchuí na gCoimisinéirí Ioncaim agus go ndealraíonn sé uathu nach bhfuarthas, i rith tréimhse a shonrófar, tuairisceán a shonrófar ón gcosantóir ina fhianaise, nó go gcruthófar a mhalairt, nár thug an cosantóir an tuairisceán sin i rith na tréimhse sin,
(b) féadfar deimhniú a dheimhneoidh mar a fhoráiltear ina leith mír (a) den fho-alt seo agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thairiscint i bhfianaise gan chruthúnas agus measfar, nó go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.
(10) San alt seo—
(a) folaíonn tagairtí d'íocaíochtaí i leith seirbhísí tagairtí d'íocaíochtaí ar mhodh coimisiúin d'aon sórt agus tagairtí d'íocaíochtaí i leith costas faoina ndeachthas i ndáil le seirbhísí a thabhairt, agus
(b) folaíonn tagairtí d'íocaíochtaí a dhéanamh tagairtí d'aon chomaoin luachmhar a thabhairt,
agus déanfar an ceanglas a fhorchuirtear le fo-alt (4) den alt seo méid íocaíochta a lua a fhorléiriú, maidir le haon chomaoin a thabharfar ar shlí seachas in airgead, mar cheanglas sonraí a thabhairt i dtaobh na comaoine.
(11) Bainfidh an t-alt seo le híocaíochtaí arna ndéanamh an 6ú lá d'Aibreán, 1960, nó dá éis.
CUID II.
Custaim agus Mál.
Dleacht shiamsa —díolúine.
1916, (Seis. 2) c. 11.
10.—(1) San alt seo, ciallaíonn “dleacht shiamsa” an dleacht mháil dá dtagraítear faoin ainm “entertainments duty” in alt 1 den Finance (New Duties) Act, 1916, agus is inmhuirir faoin alt sin.
(2) Ní mhuirearófar ná ní thoibheofar dleacht shiamsa ar aon siamsa a chomórfar an 1ú lá de Lúnasa, 1960, nó dá éis, agus a dtaispeánfar chun sástachta na gCoimisinéirí Ioncaim maidir leis—
(a) gurb é Comhaltas Ceoltóirí Éireann nó craobh den eagraíocht sin atá comhcheangailte go cuí de atá ag seoladh an tsiamsa, agus
(b) gur le haghaidh aidhmeanna agus cuspóirí Chomhaltas Ceoltóirí Éireann iomlán glan-sochar an tsiamsa agus gur mar sin a chaithfear é.
Dleacht shiamsa —tuath-limistéir.
11.—An 1ú lá de Bhealtaine, 1960, agus dá éis, beidh éifeacht ag fo-ailt (2) agus (5) d'alt 16 den Acht Airgeadais, 1954, ionann agus dá gcuirtí “dhá mhíle” in ionad “míle” gach áit ina bhfuil an focal deiridh sin.
Dleacht shiamsa —aisíoc maidir le siamsaí cineamatagrafacha.
12.—(1) San alt seo—
ciallaíonn “dleacht shiamsa” an dleacht mháil dá dtagraítear faoin ainm sin in alt 1 den Finance (New Duties) Act, 1916, agus is inmhuirir faoin alt sin;
ciallaíonn “glanmhéid na dleachta” méid na dleachta siamsa a íocadh arna laghdú de shuim aon aisíocaíochta dleachta siamsa a bhí dlite faoi aon achtachán seachas an t-alt seo.
(2) I gcás—
(a) inar chomóraigh an dílseánach céanna dhá shiamsa nó níos mó i rith seachtaine áirithe in áit siamsa áirithe, nó
(b) gur comóradh siamsa amháin (agus ní níos mó) i rith seachtaine áirithe in áit siamsa áirithe,
agus gur íocadh dleacht shiamsa i leith na siamsaí nó an tsiamsa, aisíocfaidh na Coimisinéirí Ioncaim leis an dílseánach—
(i) suim is comhionann le fiche faoin gcéad de ghlanmhéid na dleachta d'íoc sé, agus
(ii) suim deich bpunt nó suim is comhionann le hiarmhéid ghlanmhéid na dleachta d'íoc sé, cibé acu is lú.
(3) I gcás inar comóradh dhá shiamsa nó níos mó, seachas ag an dílseánach céanna i rith aon seachtaine áirithe in áit siamsa áirithe agus go mbeidh dleacht shiamsa íoctha i leith na siamsaí, aisíocfaidh na Coimisinéirí Ioncaim le gach dílseánach—
(a) suim is comhionann le fiche faoin gcéad den dleacht ghlan a bheidh íoctha aige, agus
(b) an tsuim iomchuí nó suim is comhionann le hiarmhéid ghlanmhéid na dleachta a bheidh íoctha aige, cibé acu is lú,
(4) I mír (b) d'fho-alt (3) den alt seo ciallaíonn “an tsuim iomchuí”, maidir le dílseánach, cibé suim a mbeidh an chomhréir chéanna idir í agus deich bpunt agus a bheidh idir an uimhir siamsaí a comóradh san áit siamsa sin ag an dílseánach sin an tseachtain a bheidh i gceist agus uimhir iomlán na siamsaí a comóradh san áit siamsa sin an tseachtain sin.
(5) Ní bhainfidh an t-alt seo ach le siamsaí a chomórfar an 1ú lá de Bhealtaine, 1960, nó dá éis, agus arb é a bheidh iontu ar fad nó go formhór taispeántais chineamatagrafacha.
Dleacht shiamsa —leasú ar alt 17 den Acht Airgeadais, 1958.
13.—Déantar leis seo alt 17 den Acht Airgeadais, 1958, a leasú, le héifeacht amhail ón 1ú lá de Bhealtaine, 1960, trí na fo-ailt seo a leanas a chur leis:—
“(3) I gcás inarb é a bheidh i siamsa dhá thaibhiú nó níos mó arbh thaibhithe den chlár céanna san iomlán iad mura mbeadh nach mbeidh i gceann amháin nó níos mó de na taibhithe ach cuid den chlár iomlán, measfar, chun críocha an ailt seo ach ní chun aon chríche eile, gur siamsa faoi leith gach taibhiú ar choinníoll go gcomhlíonfaidh gach taibhiú, as féin, coinníollacha mhír (b) d'fho-alt (2) d'alt 6 den Acht Airgeadais, 1953.
(4) Ní bheidh feidhm ag aon ní sna fo-ailt roimhe seo den alt seo maidir le haon siamsa arb é a bheidh ann go hiomlán nó go páirteach pictiúirí reatha arna léiriú trí scannán cineamatagrafach a mbeidh fuaimrian leanúnach leis óna dtiocfaidh caint i dteanga seachas teangacha oifigiúla an Stáit.”
Dleacht shiamsa —ildamhsa nó rince.
14.—An 1ú lá d'Iúil, 1960, agus dá éis, beidh éifeacht ag fo-alt (2) d'alt 15 den Acht Airgeadais, 1956, ionann agus dá gcuirtí na rátaí seo a leanas in ionad na rátaí a shonraítear i mír (ii) de:
An Ráta Dleachta. | ||||||||||
I gcás an íocaíocht as dul isteach gan an dleacht a áireamh— | ||||||||||
a dhul thar | 3s. | 0d. | ach gan dul thar | 3s. | 4d. | 2d. | ||||
,, | 3s. | 4d. | ,, | ,, | ,, | ,, | 3s. | 6d. | 3d. | |
,, | 3s. | 6d. | ,, | ,, | ,, | ,, | 4s. | 8d. | 4d. | |
,, | 4s. | 8d. | ... | ... | ... | ... | 4d. in aghaidh an chéad 4s. 8d. agus 3d. in aghaidh gach 1s. nó coda de 1s. sa bhreis. | |||
Uiscí boird.
1916, (Seis. 2) c. 11.
1854, (Seis. 1) c. 103.
15.—(1) Faoi réir na bhfo-alt ina dhiaidh seo den alt seo, lamhálfar, an 1ú lá de Bhealtaine, 1960, agus dá éis, do gach monaróir uiscí boird a íocfaidh an dleacht mháil orthu a fhorchuirtear le halt 4 den Finance (New Duties) Act, 1916, lacáiste den dleacht mar leanas maidir le gach áitreabh ina monaraíonn sé na huiscí boird:—
An Ráta Lacáiste. | |||
Más í cainníocht a mhonaraigh sé san áitreabh agus ar ar íoc sé an dleacht aon bhliain dár tosach an 1ú lá de Bhealtaine, cainníocht— | |||
nach mó ná 20,000 galún | ... | ... | ocht bpingin an galún ar gach galún de. |
is mó ná 20,000 galún agus is lú ná | |||
100,000 galún | ... | ... | ocht bpingin an galún ar gach galún den chéad 20,000 galún agus ceithre phingin an galún ar gach galún eile. |
is 100,000 galún nó níos mó | ... | ocht bpingin an galún ar gach galún den chéad 20,000 galún agus ceithre phingin an galún ar gach galún den chéad 80,000 galún ina dhiaidh sin. | |
(2) I gcás ina mbeadh, ar leith ón bhfo-alt seo, lacáiste faoi fho-alt (1) den alt seo le lamháil do mhonaróir i leith dhá áitreabh nó níos mó sa chontae-bhuirg, sa bhuirg, sa cheantar uirbeach nó sa bhaile céanna, ní lamhálfar an lacáiste ach i leith ceann amháin de na háitribh.
(3) I gcás beirt daoine nó níos mó do mhonarú, duine i ndiaidh an duine eile, uiscí boird in aon áitreabh aon bhliain dar tosach an 1ú lá de Bhealtaine, ansin, maidir le gach duine de na daoine sin ach amháin an chéad duine—
(a) i gcás méid an lacáiste ab inlamháilte faoi fho-alt (1) den alt seo ar chainníocht iomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid iomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin ní lamhálfar dó, mar lacáiste faoi fho-alt (1) den alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
(b) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
(4) (a) I bhfo-alt (2) den alt seo ciallaíonn “baile” baile ar a bhfuil coimisinéirí faoin Towns Improvement (Ireland) Act, 1854, nó aon áit atá ainmnithe mar bhaile sa daonáireamh arb é an daonáireamh den sórt sin is deireannaí a foilsíodh é.
(b) Má éiríonn ceist ar bith i dtaobh cad é an daonáireamh iomchuí aon tráth áirithe chun críocha an fho-ailt seo, féadfaidh an tAire Airgeadais é a dheimhniú dá réir sin, agus beidh an deimhniú críochnaitheach.
(5) I gcás nach mbeadh feidhm ag fo-alt (3) den alt seo, mura mbeadh an fo-alt seo, díreach toisc tréimhse a bheith idir tréimhsí monaraithe uiscí boird, beidh feidhm ag an bhfo-alt sin.
Ceadúnais déileálaithe tobac.
1825, c. 81.
1864, c. 18.
1884, (Seis. 1) c. 62.
1897, c. 24.
1888, c. 33.
16.—(1) An 28ú lá d'Aibreán, 1960, agus dá éis, scoirfidh an dleacht mháil faoi aon cheann de na hachtacháin dá dtagraítear i bhfo-alt (2) den alt seo ar cheadúnas a bheidh le tógáil amach ag mangaire nó díoltóir tobac nó snaoisín de bheith inmhuirir.
(2) Is iad na hachtacháin dá dtagraítear i bhfo-alt (1) den alt seo:
(a) alt 2 den Excise Licences Act, 1825,
(b) alt 5 den Revenue (No. 1) Act, 1864,
(c) alt 12 den Revenue Act, 1884,
(d) alt 6 den Finance Act, 1897,
(3) (a) An 28ú lá d'Aibreán, 1960, agus dá éis, ní gá ceadúnas chun tobac nó snaoisín a dhíol.
(b) Má bhíonn ceadúnas i bhfeidhm an lá sin chun tobac nó snaoisín a dhíol, ní dhéanfar aon chuid den dleacht a íocadh ar an gceadúnas a aisíoc, de dhroim na míre roimhe seo, i leith na coda a bheidh gan chaitheamh den tréimhse ar deonaíodh an ceadúnas ina haghaidh.
(4) An 28ú lá d'Aibreán, 1960, agus dá éis, ní bheidh sé riach tanach do dhuine ar bith ceadúnas a thógáil amach faoin Hawkers Act, 1888, de dhroim amháin go mbíonn sé ag déileáil i dtobac sa tslí a thuairiscítear i mír (c) d'fho-alt (1) d'alt 12 den Acht Airgid, 1930.
Ceadúnais dí, etc
1910, c. 8.
17.—(1) San alt seo—
ciallaíonn “Acht 1910” an Finance (1909-10) Act, 1910;
ciallaíonn “Acht 1927” an tAcht Deocha Meisciúla, 1927.
(2) D'ainneoin aon ní contrártha dó atá in aon Acht, déanfar na dleachtanna máil a fhorchuirtear le halt 43 d'Acht 1910, maidir le ceadúnais mhiondíoltóirí a dheonófar an 1ú lá d'Iúil, 1960, nó dá éis in aghaidh tréimhsí a éagfaidh laethanta i ndiaidh an 30ú lá de Mheán Fómhair, 1960, a mhuirearú, a thobhach agus a íoc de réir na rátaí uile agus faoi seach a shonraítear sa Tábla a ghabhann leis an bhfo-alt seo in ionad na rátaí uile agus faoi seach a shonraítear i gCuid C den Chéad Sceideal a ghabhann le hAcht 1910 agus ní lamhálfar ná ní dhéanfar aon laghdú, maitheamh, lacáiste ná aisíoc maidir le haon cheadúnas miondíoltóra den sórt sin lena mbainfidh na rátaí dleachta a shonraítear sa Tábla sin seachas aon mhaitheamh dleachta a údaraítear le halt 10 d'Acht 1927.
An Tábla. | |||||||
Cuid I: Ar-cheadúnas a bheidh le tógáil amach go bliantúil ag miondíoltóir a mhiondíolfaidh— | |||||||
£ | s. | d. | |||||
1. Biotáille | ... | ... | ... | ... | 4 | 0 | 0 |
2. Beoir | ... | ... | ... | ... | 3 | 0 | 0 |
3. Sú Ull | ... | ... | ... | ... | 1 | 0 | 0 |
4. Fíon | ... | ... | ... | ... | 1 | 0 | 0 |
5. Milseáin | ... | ... | ... | ... | 1 | 0 | 0 |
Cuid II: Eis-cheadúnas a bheidh le tógáil amach go bliantúil ag miondíoltóir a mhiondíolfaidh— | |||||||
1. Biotaílle | ... | ... | ... | ... | 4 | 0 | 0 |
2. Beoir | ... | ... | ... | ... | 1 | 10 | 0 |
3. Sú Ull | ... | ... | ... | ... | 2 | 0 | 0 |
4. Fíon | ... | ... | ... | ... | 2 | 10 | 0 |
5. Milseáin | ... | ... | ... | ... | 2 | 0 | 0 |
(3) An méid sin d'fho-alt (3) d'alt 60 d'Acht 1927 agus a fhorálann go n-aisíocfar cuid den airgead a bheidh taiscthe chun a áirithiú go leanfaidh ceadúnas chun deocha meisciúla a dhíol ar mionreic i bhfeidhm ní bheidh feidhm aige maidir le haon cheadúnas den sórt sin a bheidh dlite chun a athnuachana an 1ú lá d'Iúil, 1960, nó dá éis, agus, i gcás nach ndéanfar, de réir an fho-ailt seo, cuid den airgead sin a aisíoc, cuirfear an t-airgead i gcrích ionann agus dá mba dhleacht mháil é a íocadh i leith ceadúnas den sórt sin.
(4) Déanfar, maidir le ceadúnais árthaí paisnéirí a dheonófar an 1ú lá de Dheireadh Fómhair, 1960, nó dá éis, na dleachtanna máil a fhorchuirtear le halt 43 d'Acht 1910 a mhuirearú, a thobhach agus a íoc de réir na rátaí uile agus faoi seach a shonraítear sa Tábla a ghabhann leis an bhfo-alt seo in ionad na rátaí uile agus faoi seach a shonraítear i gCuid D den Chéad Sceideal a ghabhann le hAcht 1910.
An Tábla. | ||||||||
£ | s. | d. | ||||||
Ceadúnas bliantúil | ... | ... | ... | ... | ... | 4 | 0 | 0 |
Ceadúnas nach mbeidh i bhfeidhm ach lá amháin | ... | 10 | 0 | |||||
(5) Leasaítear leis seo alt 48 d'Acht 1910 trí na coinníollacha seo a leanas a chur isteach ag deireadh fo-ailt (1):
“Provided that the duty payable in pursuance of this subsection shall not exceed four pounds as respects any statement of purchases during the calendar year 1960 or any subsequent calendar year, or, in the case of a club which is discontinued on or after the 28th day of April, 1960, as respects the statement of purchases up to the day of discontinuance, and
Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of four pounds to the proper officer of Customs and Excise in respect of that period.”
Olaí hiodracarbóin.
I.R. Uimh. 104 de 1959.
I.R. Uimh. 219 de 1959.
18.—(1) San alt seo—
ciallaíonn “alt 21” alt 21 den Acht Airgid, 1935;
ciallaíonn “Ordú (Uimh. 69)” an tOrdú d'Fhorchur Dleachtanna (Uimh. 69) (Ileacha Udracarbóin) (Dleachtanna Máil), 1959.
ciallaíonn “Ordú (Uimh. 84)” an tOrdú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959.
(2) Amhail ar an 28ú lá d'Aibreán, 1960, agus dá éis, is é ráta aon lacáiste a lamhálfar faoi fho-alt (2) d'alt 21—
(a) maidir le hola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht chustam dá dtagraítear i mír 4 d'Ordú (Uimh. 84), de réir an ráta dá bhforáiltear sa mhír sin, dhá scilling agus trí phingin an galún, agus
(b) maidir le hola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar a ndearnadh an dleacht chustam dá dtagraítear i mír 4 d'Ordú (Uimh. 84) a íoc, de bhua mhír 6 den Ordú sin, de réir ráta ba chomhionann leis an ráta ar dá réir is inmhuirir an dleacht a fhorchuirtear le fo-alt (3) d'alt 21, dhá scilling agus dhá phingin an galún,
in ionad an ráta ab inlamháilte díreach roimh an 28ú lá d'Aibreán 1960, de bhua mhír 5 d'Ordú (Uimh. 84).
(3) Amhail ar an 28ú lá d'Aibreán, 1960, agus dá éis, is é ráta aon lacáiste a lamhálfar faoi fho-alt (4) d'alt 21 i leith ola hiodracarbóin ar inlamháilte an lacáiste sin ina leith agus ar a ndearnadh an dleacht mháil a luaitear i mír 3 d'Ordú (Uimh. 69) a íoc de réir an ráta dá bhforáiltear sa mhír sin, dhá scilling agus dhá phingin an galún in ionad an ráta ab inlamháilte díreach roimh an 28ú lá d'Aibreán, 1960, de bhua mhír 4 d'Ordú (Uimh. 69).
Tobac.
19.—(1) San alt seo—
ciallaíonn “Acht 1934” an tAcht Airgid, 1934;
ciallaíonn “Acht 1957” an tAcht Airgeadais, 1957;
ciallaíonn “Acht 1959” an tAcht Airgeadais, 1959.
(2) Déanfar an dleacht chustam ar tobac a fhorchuirtear le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an 28ú lá d'Aibreán, 1960, agus ón lá sin amach, de réir na rátaí uile agus faoi seach a shonraítear i gCuid I den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí uile agus faoi seach ar dá réir is inmhuirir an dleacht sin anois, de bhua alt 7 d'Acht 1957, ar thobac monaraithe agus, de bhua alt 11 d'Acht 1959, ar thobac neamhmhonaraithe.
(3) Déanfar an dleacht mháil a fhorchuirtear le halt 19 d'Acht 1934 a mhuirearú, a thobhach agus a íoc, amhail ar an 28ú lá d'Aibreán, 1960, agus ón lá sin amach, de réir na rátaí uile agus faoi seach a shonraítear i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí uile agus faoi seach ar dá réir is inmhuirir an dleacht sin anois, de bhua alt 7 d'Acht 1957, ar thobac monaraithe agus, de bhua alt 11 d'Acht 1959, ar thobac neamhmhonaraithe.
(4) Beidh feidhm ag fo-ailt (3) agus (4) den alt sin 19 d'Acht 1934 maidir le tobac ar ar inmhuirir an dleacht mháil a fhorchuirtear le fo-alt (1) den alt sin 19 de réir ráta a shonraítear i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo, agus chun críocha na feidhme sin forléireofar an tagairt san fho-alt sin (3) den Séú Sceideal a ghabhann le hAcht sin 1934 agus beidh éifeacht aici mar thagairt do Chuid II den Chéad Sceideal a ghabhann leis an Acht seo.
(5) An lacáiste ar thobac crua-fháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940, is de réir trí scilling déag agus pingin an punt a íocfar é maidir le haon tobac den sórt sin a dhéanfaidh aon mhonaróir ceadúnaithe a dhíol agus a chur amach lena úsáid sa Stát, an 28ú lá d'Aibreán, 1960, nó dá éis.
(6) Maidir le tobac neamhmhonaraithe a mbeadh, ar leith ón bhfo-alt seo, teideal aige, de bhua fho-alt (3) d'alt 11 d'Acht 1959, chun na rátaí tosaíochta dleachta custam a shonraítear i gCuid III den Tríú Sceideal a ghabhann leis an Acht sin, déanfar, dleacht chustam is inmhuirir air arna sheachadadh as banna-stóras a mhuirearú, a thobhach agus a íoc, amhail ar an 28ú lá d'Aibreán, 1960, agus ón lá sin amach, de réir na rátaí do thobac neamh-mhonaraithe a shonraítear i gCuid III den Chéad Sceideal a ghabhann leis an Acht seo.
Leasú ar alt 21 den Acht Airgid, 1935.
20.—(1) San alt seo ciallaíonn “an príomh-alt” alt 21 den Acht Airgid, 1935.
(2) Leasaítear leis seo fo-alt (11) den phríomh-alt trí na míreanna seo a leanas a chur leis:
“(e) á cheangal mar choinníoll go lamhálfar lacáiste faoin alt seo ar aon ola ar ar inmhuirir an dleacht chustam sin nó an dleacht mháil sin, nó ar aon chineál nó aicme den ola sin, faoi réir cibé eisceachtaí is cuí leis na Coimisinéirí Ioncaim a lamháil, go gcuirfear leis an ola sin, cibé am agus ar cibé modh agus i cibé cionúireachtaí a bheidh forordaithe, marcáil fhorordaithe amháin nó níos mó agus go dtabharfar dearbhú sa chéill sin,
(f) ag sonrú na substaintí a bheidh i marcáil fhorordaithe chun críocha an ailt seo,
(g) á fhoráil nach dtabharfar aird ar aon mharcáil más lú an chionúireacht di a bheidh ann ná an méid a bheidh forordaithe chun críocha na míre seo,
(h) á thoirmeasc aon mharcáil fhorordaithe a chur in aon ola hiodracarbóin ach amháin i cibé cúinsí a bheidh forodaithe,
(i) á thoirmeasc aon mharcáil fhorordaithe a bhaint as aon ola hiodracarbóin,
(j) á thoirmeasc aon substaint, nach marcáil fhorordaithe, a chur le haon ola hiodracarbóin ar dócha di é a dhéanamh deacair marcáil fhorordaithe a aithint,
(k) á thoirmeasc aon ola hiodracarbóin a allmhuiriú inar cuireadh aon substaint, nach marcáil fhorordaithe, ar dócha di é a dhéanamh deacair marcáil fhorordaithe a aithint,
(l) á thoirmeasc aon ola hiodracarbóin ina mbeidh aon mharcáil fhorordaithe a allmhuiriú, a dhíol nó a sheachadadh mura mbeidh sí inti sna cionúireachtaí a forordaíodh mar choinníoll chun go lamhálfaí lacáiste faoin alt seo agus mura mbeidh sé beartaithe an ola hiodracarbóin sin a úsáid chun críche seachas a dó in inneall mótarfheithicle agus go dtabharfar dearbhú sa chéill sin.”
(3) Leasaítear leis seo fo-alt (8) den phríomh-alt trí “nó í a choimeád i mbreosla-iomar na feithicle sin” a chur isteach i mír (a) i ndiaidh “mótar-fheithicle”.
(4) Leasaítear leis seo fo-alt (15) den phríomh-alt tríd an míniú seo a leanas a chur leis: “ciallaíonn an briathar ‘forordú’ forordú le rialacháin arna ndéanamh de bhua an ailt seo”.
(5) Má tharlaíonn in aon imeachtaí chun pionós a ghnóthú faoi fho-alt 12 den phríomh-alt—
(a) gurb é an cion ar ina leith a bheifear ag éileamh an phionóis ola hiodracarbóin a choimeád i mbreoslaiomar feithicle contrártha do mhír (a) d'fho-alt (8) den phríomh-alt,
(b) go gcruthófar go bhfuarthas ola hiodracarbóin sa bhreoslaiomar, agus
(c) gurb é an cosantóir úinéir na feithicle,
toimhdeofar (mura gcruthaítear agus go dtí go gcruthófar a mhalairt) go raibh an ola hiodracarbóin a fuarthas amhlaidh ar coimeád sa bhreosla-iomar contrártha don mhír sin agus gurb é an t-úinéir sin a choimeád amhlaidh í contrártha di.
(6) Leasaítear leis seo fo-alt (5) d'alt 8 den Acht Airgid, 1942, trí “custum san an diúité dob ionchurtha ar an íle hídrocarbóin sin agus gearrfaidh an pionós a ceaptar leis an bhfo-alt san ar n-a leasú amhlaidh mar phionós chustum” a scriosadh agus “máil sin an dleacht ab inmhuirir ar an ola hiodracarbóin sin agus forchuirfidh an pionós a cheaptar leis an bhfo-alt sin mar phionós máil” a chur ina ionad.
Feithiclí inneallghluaiste—leasú ar Achtanna áirithe.
1920, c. 72.
1922, (Seis. 1) c. 17.
21.—(1) Déantar leis seo an fo-alt seo a leanas a chur isteach in alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, i ndiaidh fo-alt (10).
“(10A) I gCuid I den Sceideal a ghabhann leis an Acht seo forléireofar ‘rothar trianach’ (gan dochar don fhoráil i dtaobh na bhfocal sin atá i bhfo-mhír (1) de mhír 1 de Chuid II den Sceideal sin) mar thagairt d'fheithicil a bheidh de réir cibé míniú ar rothar trianach a fhorordóidh an tAire Rialtais Áitiúil chun críocha na Coda sin I le rialacháin.”
(2) (a) Leasaítear leis seo fo-alt (1) d'alt 9 den Roads Act, 1920, tríd “the first day of April” a chur in ionad “the twenty-fifth day of March”.
(b) Leasaítear leis seo fo-alt (2) d'alt 15 den Finance Act, 1922, trí “the first day of April” a chur in ionad “the twenty-fifth day of March”.
(c) Leasaítear leis seo fo-alt (11) d'alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, trí “na trí mhí dar tús an 1ú lá d'Eanáir, na trí mhí dar tús an 1ú lá d'Aibreán” a chur in ionad “an tréimhse dar tús an 1ú lá d'Eanair, agus dar críoch an 24ú lá de Mhárta, an tréimhse dar tús an 25ú lá de Mhárta agus dar críoch an 30ú lá de Mheitheamh”.
(3) Forléireofar na tagairtí atá sa Roads Act, 1920, sa Finance Act, 1922, agus sna hAchtanna Airgeadais (Dleachtanna Máil) (Feithiclí), 1952 agus 1960, d'fheithicil a úsáid ionann agus dá bhfolódh an focal “use” agus an focal “úsáid” feithicil a choimeád nó a fhágáil ina seasamh.
(4) Leasaítear leis seo mír 2 de Chuid I den Sceideala ghabhann leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, trí “6 cmn.” a chur in ionad “cúig cmn.”
(5) Leasaítear leis seo fo-mhír (c) de mhír 6 de Chuid I den Sceideal a ghabhann leis an Acht Airgeadais (Dleachta Máil), 1952, trí “(is inneall, ceardlann, feist nó gléas atá comhghafa mar chuid den fheithicil nó i mbuancheangal ar shlí eile di)” a chur isteach i ndiaidh “chun inneall, ceardlann, feist nó gléas”.
(6) (a) Má rithtear an tAcht seo an 1ú lá d'Iúil, 1960, nó roimhe, tiocfaidh fo-ailt (1) go (5) den alt seo i ngníomh an lá sin.
(b) Má rithtear an tAcht seo tar éis an 1ú lá d'Iúil, 1960—
(i) measfar gur tháinig fo-ailt (1) go (5) den alt seo i ngníomh an lá sin, agus
(ii) aon rialacháin a dhéanfar de bhua fho-alt (1) den alt seo, féadfar iad a cheapadh mar rialachán a measfar a tháinig i ngníomh an lá sin, agus, má cheaptar amhlaidh iad, beidh éifeacht acu dá réir sin.
(7) Déanfar na híocaíochtaí iomchuí agus aird ar na forálacha roimhe seo den alt seo agus déanfar na híocaíochtaí de réir cibé treoracha a thabharfaidh an tAire Rialtais Áitiúil.
Orduithe a dhaingniú.
I.R. Uimh. 104 de 1959.
I.R. Uimh. 219 de 1959.
I.R. Uimh. 83 de 1960.
I.R. Uimh. 106 de 1960.
22.—Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 69) (Ileacha Udrócarbóin) (Dleachtanna Máil), 1959, an tOrdú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959, an tOrdú d'Fhorchur Dleachtanna (Tobhaigh Speisialta Allmhairithe agus Custam Ilghnéitheacha), 1960, agus an tOrdú d'Fhorchur Dleachtanna (Uimh. 91) (Nuachtáin agus Tréimhseacháin), 1960.
CUID III.
Dleachtanna Báis.
Athrú ar rátaí dleachta báis.
23.—I gcás daoine a éagfaidh tar éis an 27ú lá d'Aibreán, 1960, is é scála rátaí dleachta eastáit a bheidh ann agus ag a mbeidh éifeacht, in ionad an scála atá leagtha amach sa Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1951, an scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo.
Forálacha a leanann as an athrú ar rátaí dleachta eastáit.
24.—(1) I gcás nach mó ná cúig mhíle punt luach glan na maoine, réadach agus pearsanta, a aistríonn ar bhás an éagaigh, gan maoin a áireamh a socraíodh ar shlí seachas le huacht an éagaigh, ní dhéanfar, chun críche dleachta eastáit, an mhaoin sin a chomhshuimiú le haon mhaoin eile, ach beidh sí ina heastát inti féin, agus ní bheidh na dleachtanna leagáide agus comharbais iníoctha faoi uacht nó díthiomnacht an éagaigh i leith an eastáit sin.
(2) Leasaítear leis seo alt 29 den Acht Airgid, 1931, trí “cúig mhíle punt” a chur in ionad “dhá mhíle punt” (a cuireadh isteach le fo-alt (5) d'alt 14 den Acht Airgeadais, 1951).
(3) I gcás inar mó ná cúig mhíle punt luach glan na maoine, réadach agus pearsanta, ar iníoctha dleacht eastáit ina leith, gan maoin a áireamh a socraíodh ar shlí seachas le huacht an éagaigh, ní bheidh méid na dleachta leagáide agus comharbais is iníoctha i leith na maoine níos mó ná an méid is mó ná cúig mhíle punt luach glan na maoine arna mheas chun críche dleachta eastáit.
(4) Ní bheidh éifeacht ag an alt seo ach i leith daoine a éagfaidh tar éis an 27ú lá d'Aibreán, 1960.
Leasú ar alt 21 den Acht Airgeadais, 1956.
25.—I gcás ina dtabharfar deimhniú de bhua alt 5 den Acht seo maidir le haon stoic, scaireanna nó urrúis, ní dheonófar faoiseamh ó dhleacht eastáit faoi alt 21 den Acht Airgeadais, 1956, maidir leis na stoic, na scaireanna nó na hurrúis sin ach amháin maidir le bás duine a éagfaidh tar éis an tAcht seo a rith.
CUID IV.
Leasú ar an Acht Airgeadais (Forála Ilghnéitheacha), 1956.
Léiriú (Cuid IV).
26.—Sa Chuid seo den Acht seo ciallaíonn “an tAcht” an tAcht Airgeadais (Forála Ilghnéitheacha), 1956.
“Earraí” a leasú i gCuid III den Acht.
27.—(1) (a) In alt 10 den Acht folóidh an míniú ar “earraí” earraí arna monarú sa Stát nach dtagann faoin míniú atá cheana féin san alt sin 10 agus a d'onnmhairigh an duine arb é, maidir leis an mbonn-tréimhse iomchuí nó an tréimhse chuntasaíochta iomchuí an chuideachta é atá ag éileamh faoisimh faoi Chuid III den Acht, i gcás inar díol ar mór-reic an díol a rinne an duine sin ar na hearraí a onnmhairíodh amhlaidh.
(b) Ciallaíonn “díol ar mór-reic” sa mhír roimhe seo earraí d'aon aicme a dhíol le duine a sheolann gnó díolta earraí den aicme sin nó a úsáideann earraí den aicme sin chun críocha trádála nó gnóthais a sheolann sé.
(2) I gcás ina mbeidh feidhm ag alt 12 den Acht agus gurb éard a onnmhairíodh, nó go raibh ar earraí a onnmhairíodh, as an Stát sa bhonn-tréimhse iomchuí earraí a bhforálann fo-alt (1) den alt seo go bhfolófar an céanna sa mhíniú ar “earraí”, beidh éifeacht ag Cuid III den Acht ach go gcuirfear “agus marsantais (cibé acu a onnmhairíodh é nó nár onnmhairíodh) seachas na hearraí sin” isteach i bhfo-ailt (2) agus (4) agus i mír (b) d'fho-alt (6) den alt sin 12 i ndiaidh “earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh)” gach áit ina bhfuil na focail deiridh sin.
(3) I gcás lena mbaineann alt 13 den Acht agus gurb éard a onnmhairíodh, nó go raibh ar earraí a onnmhairíodh, as an Stát sa tréimhse chuntasaíochta iomchuí, earraí a bhforálann fo-alt (1) den alt seo go bhfolófar an céanna sa mhíniú ar “earraí”, beidh éifeacht ag Cuid III den Acht ach go gcuirfear “agus marsantais (cibé acu a onnmhairíodh é nó nár onnmhairíodh) seachas na hearraí sin” isteach, i bhfo-ailt (2) agus (4) agus i mír (c) d'fho-alt (10) den alt sin 13 i ndiaidh “earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh)” gach áit ina bhfuil na focail deiridh sin.
(4) Beidh éifeacht ag an alt seo—
(a) maidir le cáin ioncaim, in aghaidh aon bhliana measúnachta a thosóidh an 6ú lá d'Aibreán, 1960, nó dá éis, agus
(b) maidir le cáin bhrabús corparáide, in aghaidh aon tréimhse cuntasaíochta nó coda de thréimhse chuntasaíochta tar éis an 5ú lá d'Aibreán, 1960,
agus, i gcás cáin bhrabús corparáide, féadfaidh na Coimisinéir Ioncaim chun críocha an ailt seo, maidir le haon chuid den sórt sin de thréimhse chuntasaíochta, cibé cionroinnt a dhéanamh is iomchuí.
Síneadh ar na tréimhsí chun faoisimh faoi Chuid III den Acht.
28.—Beidh feidhm ag fo-alt (2) d'alt 56 den Acht Airgeadais, 1958, ach amháin maidir le fo-alt (6) d'alt 12 den Acht, ionann agus dá gcuirtí an mhír seo a leanas in ionad míre (b):
“(b) maidir le—
(i) cuideachta a onnmhaireoidh earraí an 6ú lá d'Aibreán, 1960, nó dá éis, agus nár onnmhairigh earraí roimh an dáta sin, cuirfear an míniú seo a leanas in ionad an mhínithe ar ‘bliain éilimh’:
ciallaíonn ‘bliain éilimh’ gach bliain de dheich mbliana measúnachta comhleanúnacha arb í an chéad bhliain acu an chéad bhliain mheasúnachta a ndearnadh cáin ioncaim faoi Chás I de Sceideal D a ríomh go críochnaitheach ar bhrabúis nó gnóchain thréimhse d'onnmhairigh an chuideachta earraí nó an chéad bhliain mheasúnachta ina dhiaidh sin, mar a roghnóidh an chuideachta, nó, cheal roghnaithe, an chéad bhliain mheasúnachta ina dhiaidh sin a dúradh, ach ní bheidh an bhliain 1975-76 ná aon bhliain mheasúnachta ina dhiaidh sin ina bliain éilimh in aon chás, agus
(ii) cuideachta—
(I) a onnmhairíonn earraí,
(II) nach cuideachta dá dtagraítear i bhfo-mhír (i) den mhír seo,
(III) nach ndearna éileamh, agus nach mbeadh teideal aici éileamh a dhéanamh, faoi alt 12 den Acht, in aghaidh na bliana 1959-60 ná aon bhliana measúnachta roimhe sin, agus
(IV) nach mbeadh teideal aici, mura mbeadh forálacha alt 27 den Acht Airgeadais, 1960, éileamh a dhéanamh faoi alt 12 den Acht,
cuirfear an míniú seo a leanas in ionad an mhínithe ar ‘bliain éilimh’;
ciallaíonn ‘bliain éilimh’ gach bliain de dheich mbliana measúnachta comhleanúnacha arb í an chéad bhliain acu an bhliain 1960-61 nó an bhliain 1961-62, de réir mar a roghnóidh an chuideachta nó, cheal roghnaithe, an bhliain 1961-62.”
(2) Ach amháin maidir le fo-alt (10) d'alt 13 den Acht, déantar, leis seo, an míniú seo a leanas a chur in alt 10 den Acht in ionad an mhínithe ar “tréimhse chuntasaíochta”:
“ciallaíonn ‘tréimhse chuntasaíochta’ tréimhse chuntasaíochta chuideachta nó cuid de thréimhse chuntasaíochta chuideachta laistigh den tréimhse deich mbliana ó cibé lá den dá lá seo a leanas is déanaí, is é sin le rá:
(a) an 1ú lá de Dheireadh Fómhair, 1956, nó
(b) an chéad lá den bhonn-tréimhse don bhliain mheasúnachta arb í céad bhliain éilimh na cuideachta í chun críocha faoisimh faoi alt 12 den Acht, nó an 6ú lá d'Aibreán, 1965, cibé lá acu sin is túisce;”.
Blianta éilimh agus tréimhsí cuntasaíochta breise do Chuid III den Acht.
29.—(1) Maidir le cuideachta a fuair faoiseamh faoi fho-alt (1) nó fo-alt (3) d'alt 12 den Acht, beidh feidhm ag fo-ailt (1) go (5) den alt sin 12 maidir leis na cúig bliana measúnachta comhleanúnacha arb í an chéad bhliain acu an bhliain mheasúnachta díreach i ndiaidh bliain éilimh dheiridh na cuideachta de réir bhrí alt 10 den Acht, ionann agus—
(a) dá mba bhliain éilimh gach bliain acu sin, agus
(b) go gcuirfí isteach in ionad “laghdófar go neamhní” i míreanna (a) agus (b) den fho-alt sin (5)—
(i) i gcás na céad bhliana acu sin, “laghdófar ochtó faoin gcéad”,
(ii) i gcás an dara bliain acu sin “laghdófar seasca a cúig faoin gcéad”,
(iii) i gcás an tríú bliain acu sin “laghdófar caoga faoin gcéad”,
(iv) i gcás an ceathrú bliain acu sin “laghdófar tríocha a cúig faoin gcéad”, agus
(v) i gcás an cúigiú bliain acu sin “laghdófar cúig déag faoin gcéad”.
(2) Maidir le cuideachta a fuair faoiseamh faoi fho-alt (1) nó fo-alt (3) d'alt 13 den Acht, beidh feidhm ag fo-ailt (1) go (9) den alt sin 13 maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta leis an gcuideachta laistigh den tréimhse chúig bliana a thosóidh ar dheireadh a bheith leis an tréimhse arb í comhlíon tréimhsí cuntasaíochta na cuideachta de réir bhrí alt 10 den Acht í, ionann agus—
(a) dá mbaineadh “tréimhse chuntasaíochta” léi gach áit ina bhfuil na focail sin sna fo-ailt sin, agus
(b) go gcuirfí, in ionad “laghdófar go neamhní” i míreanna (a) agus (b) den fho-alt sin 9—
(i) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den chéad bhliain acu sin “laghdófar ochtó faoin gcéad”,
(ii) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den dara bliain acu sin, “laghdófar seasca a cúig faoin gcéad”,
(iii) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den tríú bliain acu sin, “laghdófar caoga faoin gcéad”,
(iv) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den cheathrú bliain acu sin, “laghdófar tríocha a cúig faoin gcéad”,
(v) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den chúigiú bliain acu sin “laghdófar cúig déag faoin gcéad”.
Idirbheartaíocht idir daoine i gcomhlachas le chéile agus cuideachta i gcomharbas trádála do chuideachta eile.
30.—(1) Beidh feidhm ag an alt seo maidir le cuideachta a éileoidh faoiseamh faoi Chuid III den Acht de bhua na bhforálacha roimhe seo den Chuid seo den Acht seo.
(2) I gcás ina gceannóidh cuideachta (dá ngairtear an ceannaitheoir anseo ina dhiaidh seo san fho-alt seo) ó dhuine eile (dá ngairtear an díoltóir anseo ina dhiaidh seo san fho-alt seo), tar éis an tAcht seo a rith, agus—
(a) go mbeidh urlámh ag an díoltóir ar an gceannaitheoir nó, más comhlacht corpraithe nó comhpháirtíocht an díoltóir, go mbeidh urlámh ag an gceannaitheoir ar an díoltóir nó urlámh ag duine éigin eile ar an díoltóir agus ar an gceannaitheoir, agus
(b) gur lú an praghas san idirbheart ná an praghas a mbeifí ag súil leis dá mba idirbheart idir páirtithe neamhspleácha ag déileáil ar neamhthuilleamaí le chéile an t-idirbheart,
ansin, chun críocha Chuid III den Acht, ríomhfar na brabúis de chuid an cheannaitheora is inchurtha i leith díolachán ionann agus dá mba é an praghas san idirbheart an praghas a bheadh ann dá mba idirbheart idir daoine neamhspleácha ag déileáil mar a dúradh an t-idirbheart.
(3) I bhfo-alt (2) den alt seo ciallaíonn “urlámh”, maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna nó cumhacht vótála a shealbhú sa chomhlacht corpraithe sin nó maidir leis nó in aon chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le doiciméad eile a rialaíonn an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, gur de réir tola an duine sin a sheoltar gnó an chomhlachta chorpraithe chéadluaite agus, maidir le comhpháirtíocht, ciallaíonn sé an ceart chun scair is mó ná leath sócmhainní, nó is mó ná leath ioncaim, na comhpháirtíochta.
(4) I gcás cuideachta (dá ngairtear an chuideachta chomharbais ina dhiaidh seo san alt seo) a theacht i gcomharbas ar thrádáil nó cuid de thrádáil a bhí, an 6ú lá d'Aibreán, 1960, nó dá éis, á seoladh ag cuideachta eile (dá ngairtear an chuideachta bhunaidh san fho-alt seo) agus go ndearna an chuideachta bhunaidh éileamh nó go bhféadfadh sí éileamh a dhéanamh faoi Chuid III den Acht, ansin déanfar faoiseamh, de bhua na n-alt roimhe seo den Chuid seo den Acht seo, a dheonú, chomh fada agus a bhaineann an faoiseamh sin leis an trádáil nó leis an gcuid de thrádáil a bheidh i gceist, don chuideachta chomharbais ach sin amháin maidir lena mbeidh fágtha de na blianta éilimh agus de na tréimhsí cuntasaíochta a bhféadfadh an chuideachta bhunaidh faoiseamh faoi Chuid III den Acht a éileamh ina n-aghaidh dá leanadh sí den trádáil, nó den chuid den trádáil, a bheidh i gceist a sheoladh.
(5) Féadfaidh na Coimisinéirí Ioncaim trí fhógra i scríbhinn a cheangal ar an gcuideachta cibé eolas nó sonraí is gá chun críocha an ailt seo a thabhairt dóibh, agus beidh éifeacht ag fo-ailt (1) agus (3) d'alt 12 agus ag fo-ailt (1) agus (3) d'alt 13 den Acht ionann agus dá mbeadh ar na nithe a gceanglaíonn na fo-ailt sin cruthú a thabhairt orthu an t-eolas nó na sonraí a shonrófar i bhfógra faoin bhfo-alt seo.
Doiciméid agus taifid a thabhairt ar aird.
31.—(1) Ar oifigeach údaraithe á iarraidh sin air in aon áitreabh le cuideachta a bheidh ag éileamh faoisimh faoi Chuid III den Acht, déanfaidh aon duine a bheidh ar fostú ag an gcuideachta san áitreabh gach uile shonra, cuntas, leabhar agus doiciméad agus taifead eile a bhainfidh le ceannach agus díol earraí ag an gcuideachta agus a bheidh i seilbh nó ar urlámh an duine sin nó ar fáil aige a thabhairt ar aird don oifigeach údaraithe agus, nuair a thabharfaidh sé ar aird amhlaidh iad, ligfidh sé don oifigeach údaraithe iad a scrúdú agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(2) Mura ndéanaidh duine ar a ndéanfar iarratas faoi fho-alt (1) den alt seo de réir cheanglas an fho-ailt sin, dlífear pionós caoga punt a chur air.
(3) Maidir leis na pionóis uile faoin alt seo, féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí a bhunú dá lorg agus iad a ghnóthú go hachomair amhail mar a dhéantar i gcás imeachtaí achomaire chun aon fhíneáil nó pionós faoi aon Acht a bhaineann leis an mál a ghnóthú.
(4) I gcás ina n-iarrfaidh oifigeach údaraithe, de bhun an ailt seo, go dtabharfar aon doiciméid nó taifid ar aird déanfaidh sé, má iarrtar sin air, a údarás chun críocha an ailt seo a thaispeáint don duine lena mbainfidh.
(5) San alt seo, ciallaíonn “oifigeach údaraithe” oifigeach do na Coimisinéirí Ioncaim arna údarú acu i scríbhinn chun críocha an ailt seo.
Leathnú ar Chuid II den Acht.
32.—(1) San alt seo—
ciallaíonn “mianraí sonraithe” giopsam agus anhidríd;
ciallaíonn “oibríochtaí mianadóireachta sonraithe” oibríochtaí mianadóireachta (trí thochailt faoi thalamh nó tochailt bhéaloscailte) sa Stát, cibé acu roimh an Acht seo a rith nó dá éis sin é, ach sin amháin a mhéid go dtáirgfear nó gur táirgeadh mianraí sonraithe dá dtoradh.
(2) Bainfidh Cuid II den Acht le hoibríochtaí mianadóireachta sonraithe ionann agus—
(a) dá mbaineadh “oibríochtaí gual-mhianadóireachta”, “nua-oibríochtaí gual-mhianadóireachta” agus “oibríochtaí gual-mhianadóireachta láithreacha” gach áit ina bhfuil na focail sin sa Chuid sin le hoibríochtaí mianadóireachta,
(b) dá mbaineadh “go dtáirgfear nó gur táirgeadh gual” agus “táirgeadh gual” sa Chuid sin le táirgeadh mianraí sonraithe,
(c) dá mbaineadh “táirgeacht ghuail”, “táirgeachta guail” agus “táirgeacht chaighdeánach ghuail” gach áit ina bhfuil na habairtí sin sa Chuid sin le táirgeacht mhianraí sonraithe,
(d) dá gcuirtí “nó leis an mbliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1960 (cibé bliain acu is déanaí)” isteach i ndiaidh “bliain mheasúnuithe ar lá dhi an lá tosnuithe” i bhfo-alt (1) d'alt 7 den Acht,
(e) dá gcuirtí “nó an 6ú lá d'Aibreán, 1960 (cibé acu is déanaí)” isteach i ndiaidh “lá tosnuithe” i mír (a) d'fho-alt (2) d'alt 7 den Acht,
(f) dá gcuirtí “6ú lá d'Aibreán, 1960” i mír (a) d'fho-alt (2) d'alt 8 den Acht in ionad “1ú lá de Dheireadh Fómhair, 1956”,
(g) dá gcuirtí an míniú seo a leanas isteach i mír (a) d'fho-alt (3) d'alt 8 den Acht in ionad an mhínithe ar “bliain mheasúnuithe iomchuí”:
“ciallaíonn ‘bliain mheasúnuithe iomchuí’ gach ceann de na seacht mbliana measúnuithe comhleanúnacha arb í an chéad bhliain díobh an bhliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1960”.
Leasú ar Chuid IV den Acht.
33.—Chun críocha Chuid IV den Acht, measfar gur foirgneamh nó déanmhas agus é á úsáid chun críocha thrádáil na hóstánaíochta foirgneamh nó déanmhas agus é á úsáid mar champa saoire, ach ní thabharfar aon liúntas faoin gCuid sin IV de bhua an ailt seo in aghaidh aon bhliana measúnachta roimh an mbliain 1960-61.
CUID V.
Comhaontú a Dhaingniú.
Comhaontú a dhaingniú.
34.—(1) Daingnítear leis seo an Comhaontú atá leagtha amach sa Tríú Sceideal a ghabhann leis an Acht seo agus a rinneadh an 23ú lá de Mheitheamh, 1960, idir an Rialtas agus Rialtas na Ríochta Aontaithe maidir leis an gComhaontú atá leagtha amach i gCuid I den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926 (arna leasú leis na Comhaontuithe atá leagtha amach i gCuid I den Chéad Sceideal a ghabhann leis an Acht Airgid, 1928, sa Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1948, agus sa Dara Sceideal a ghabhann leis an Acht Airgeadais, 1959) agus, faoi réir a dhaingnithe ag Parlaimint na Ríochta Aontaithe, beidh éifeacht aige dá réir sin
(2) Chun aon oibleagáid faoi Airteagal 2 den Chomhaontú atá leagtha amach sa Tríú Sceideal a ghabhann leis an Acht seo a chomhlíonadh, féadfaidh an Rialtas, le hordú, a ordú nach ndéanfaidh, agus go measfar nach ndearna, aon fhorálacha de na hAchtanna Cánach Ioncaim a shonrófar san ordú, is forálacha a dhéanann difir ar aon slí do dhíolúintí ó cháin ioncaim i gcás daoine a chónaíonn sa Stát, difir do dhíolúintí ó cháin ioncaim a theachtann daoine mar dhaoine nach gcónaíonn sa Stát ach a chónaíonn sa Ríocht Aontaithe, agus beidh éifeacht dá réir sin ag aon ordú den sórt sin.
CUID VI.
Dleachtanna Stampa.
Díolúine ó dhleacht stampa ar bhillí malairte áirithe.
1891, c. 39.
35.—Beidh éifeacht ag an gCéad Sceideal a ghabhann leis an Stamp Act, 1891, ionann agus dá gcuirtí an díolúine seo a leanas isteach ann faoin mírcheann dar tosach “Bill of Exchange— Payable on demand”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of tax in accordance with paragraph (1) of Regulation 31 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).”
An dleacht stampa ar phasanna a fhoirceannadh.
36.—Scoirfidh an dleacht stampa a mhuirearaíonn an Stamp Act, 1891, ar phasanna de bheith inmhuirir.
Stampaí greamaitheacha a úsáid ar chóipeanna agus ar shleachta áirithe.
37.—D'ainneoin alt 2 den Stamp Act, 1891, féadfar an dleacht stampa ar aon chóip nó sliocht a bheidh fianaithe nó fíordheimhnithe ar shlí eile agus is cóip d'aon doiciméad nó sliocht as aon doiciméad acu seo a leanas, eadhon—
(a) uacht bhunaidh, tiomna bunaidh nó codaisíl bhunaidh,
(b) probháid uachta nó chodaisíle nó cóip de phrobháid den sórt sin, nó
(c) aon litreacha riaracháin nó aon daingniú ar thiomna,
a eiseofar amach as Clárlann Phrobháide Cheantair, a thaispeáint trí stampa greamaitheach a bheidh le cealú ag an gCláraitheoir Probháide Ceantair sula n-eiseofar an chóip nó an sliocht.
CUID VII.
Ilghnéitheach agus Ginearálta.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
38.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1959” alt 77 den Acht Airgeadais, 1959;
ciallaíonn “an deichiú blianacht bhreise” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis “an Aire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1959, maidir leis na naoi mbliana airgeadais comhleanúnacha dar tosach an bhliain airgeadais dár críoch an 31ú lá de Mhárta, 1961, ach “£991,095” a chur in ionad “£780,192”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1959 ach “£628,753” a chur in ionad “£504,682”.
(4) Déanfar suim £951,035 chun iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais comhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1961.
(5) Déanfar an deichiú blianacht bhreise a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den deichiú blianacht bhreise, nach mó ná £615,195 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an deichiú blianacht bhreise a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Faoiseamh ó dhleachtanna áirithe.
39.—(1) (a) I gcás ina raibh duine os cionn bliain agus fiche d'aois an 1ú lá d'Eanáir, 1953, agus go gcruthóidh sé nó go gcruthófar thar a cheann do na Coimisinéirí Ioncaim, go raibh sé, ó aois a sheacht mbliana nó ó aois ab óige ná sin, i rith na tréimhse iomchuí, faoi chúram lánúna pósta (nárbh iad a thuismitheoirí féin iad i gcás inar duine é a rugadh dá thuismitheoirí féin de phósadh dleathach) agus á chothabháil ag an lánúin sin ar a gcostas féin mar dhuine dá dteaghlach agus dá líon tí, ansin, chun críocha an mhéid seo a leanas—
(i) dleacht chomharbais agus dleacht leagáide,
(ii) na dleachtanna stampa is inmhuirir ar thíolacais nó ar aistrithe talún, agus
(iii) díolúine ó dhleacht chustam faoi mhír (b) d'alt 18 den Acht Airgeadais, 1936,
measfar gur leanbh é leis an lánúin phósta sin a rugadh dóibh de phósadh dleathach agus nach leanbh le haon duine eile é.
(b) I mír (a) den fho-alt seo ciallaíonn “an tréimhse iomchuí”—
(i) i gcás inar tharla, i rith na tréimhse seacht mbliana ón tráth a thosaigh an duine a bheidh i gceist de bheith faoi chúram na lánúna pósta agus á chothabháil acu mar duine dá dteaghlach agus dá líon tí, go bhfuair duine den lánúin phósta (ach ní an bheirt) bás—an tréimhse ón tráth sin go dtí an bás,
(ii) i gcás ina bhfuair an bheirt den lánúin phósta bás i rith na tréimhse seacht mbliana ón tráth sin—an tréimhse ón tráth sin go dtí bás an duine sin is túisce d'éag den lánúin, agus
(iii) in aon chás eile—seacht mbliana.
(2) Ní bhaineann fo-alt (1) den alt seo le tógáil maoine a rinneadh roimh an 1ú lá d'Eanáir, 1953, ach faoi réir na heisceachta sin, baineann sé le tógáil maoine a rinneadh roimh an Acht seo a rith nó dá éis sin.
(3) I gcás—
(a) ina ndearnadh maoin a thógáil roimh an Acht seo a rith agus lá nach luaithe ná an 1ú lá d'Eanáir, 1953,
(b) inar íocadh dleacht roimh an Acht seo a rith i leith na tógála, agus
(c) maidir leis an dleacht—
(i) nárbh iníoctha í, nó
(ii) gur mhó í ná an dleacht ab iníoctha,
dá mbeadh an t-alt seo rite sula ndearnadh an tógáil,
aisíocfar an dleacht nó an bhreis (de réir mar a bheidh) ar choinníoll go ndéanfar iarratas chun na gCoimisinéirí Ioncaim laistigh de bhliain ón Acht seo a rith ag iarraidh aisíoca.
Leasú ar alt 11 den Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956.
40.—Déantar leis seo alt 11 den Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956, a leasú, le héifeacht amhail ó dháta an Achta sin a rith, trí “nó an 6ú lá d'Aibreán, 1954 (cibé acu is déanaí)” a chur isteach roimh “an lá tosnuithe” i mír (a) d'fho-alt (2).
Leasú ar Chuid V den Acht Airgeadais, 1959.
41.—(1) Maidir le foirgneamh nó déanmhas arb é an 1ú lá d'Eanáir, 1960, nó lá dá éis a chuathas faoin gcaiteachas caipitiúil á dhéanamh agus a mbeidh sé le meas ina thaobh gur foirgneamh nó déanmhas tionscail é mar gheall ar é a úsáid chun críocha trádála na hóstánaíochta, beidh éifeacht ag Cuid V den Acht Airgeadais, 1959, ionann agus—
(a) dá gcuirtí “leis an deichiú” in ionad “leis an gcaogadú” i bhfo-alt (1) d'alt 25 agus i bhfo-alt (4) d'alt 27 den Acht sin, agus
(b) dá gcuirtí “an deichiú” in ionad “an caogadú” i bhfo-alt (3) d'alt 25 agus “don deichiú” in ionad “don chaogadú” i bhfo-alt (1) d'alt 26 den Acht sin.
(2) Chun críocha Chuid V den Acht Airgeadais, 1959, agus fho-alt (1) den alt seo, measfar gur foirgneamh nó déanmhas agus é á úsáid chun críocha thrádáil na hóstánaíochta foirgneamh nó déanmhas agus é á úsáid mar champa saoire.
Aisghairm.
42.—(1) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid I den Cheathrú Sceideal a ghabhann leis an Acht seo a aisghairm, a mhéid a shonraítear i gcolún (3) den Chuid sin, amhail ar an agus ón dáta a shonraítear i gcolún (4) den Chuid sin.
(2) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid II den Cheathrú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Ní bheidh éifeacht ag mír (a) den fho-alt seo ach amháin maidir le daoine a gheobhfaidh bás tar éis an 27ú lá d'Aibreán, 1960.
Cúram agus bainistí cánach agus dleachtanna.
43.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
1920 c. 18.
1891, c. 39.
44.—(1) Féadfar an tAcht Airgeadais, 1960, a ghairm den Acht seo.
(2) Déanfar Codanna I agus V den Acht seo agus an Tríú Sceideal a ghabhann leis a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le dleachtanna custam, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar, a mhéid a bhaineann sí le dleachtanna máil, í a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Deanfar Cuid IV den Acht seo, a mhéid a bhaineann sí le cáin ioncaim (lena n-áirítear forcháin) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus déanfar, a mhéid a bhaineann sí le cáin bhrabús corparáide, í a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán a leasaionn nó a leathnaíonn an Chuid sin.
(5) Forléireofar Cuid VI den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán a leasaíonn nó a leathnaíonn an tAcht sin.
(6) Measfar gur tháinig Cuid I den Acht seo i bhfeidhm an 6ú lá d'Aibreán, 1960, agus beidh éifeacht aici amhail ar an agus ón lá sin.
(7) Ach amháin i gcás ina n-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.
AN CHÉAD SCEIDEAL.
Dleachtanna ar Thobac.
Cuid I.
Custaim.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Má bhíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchan de .. .. .. .. .. .. | an lb. | 2 | 7 | 11 | |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchan de .. .. .. .. .. .. | ,, | 2 | 13 | 3 | |
Mura mbeidh sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchan de .. .. .. .. .. .. | ,, | 2 | 7 | 10½ | |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchan de .. .. .. .. .. .. | ,, | 2 | 13 | 2½ | |
Lán-ráta | Ráta Fabhair | ||||||||
£ | s. | d. | £ | s. | d. | ||||
Tobac Monaraithe:— | |||||||||
Todóga .. .. .. .. .. | an lb. | 3 | 1 | 0 | 2 | 10 | 10 | ||
Toitíní .. .. .. .. .. | ,, | 2 | 18 | 6 | 2 | 8 | 9 | ||
Cavendish nó Negrohead .. .. .. | ,, | 3 | 0 | 6 | 2 | 10 | 5 | ||
Cavendish nó Negrohead a monaraíodh faoi bhanna .. .. .. .. | ,, | 3 | 0 | 0 | 2 | 10 | 0 | ||
Tobac Monaraithe eile .. .. .. | ,, | 2 | 18 | 6 | 2 | 8 | 9 | ||
Snaois a bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. | ,, | 2 | 18 | 0 | 2 | 8 | 4 | ||
Snaois nach bhfuil níos mó na 13 lb. de fhliuchra i ngach 100 lb. meáchan de .. .. .. .. .. | ,, | 3 | 0 | 6 | 2 | 10 | 5 | ||
Cuid II.
Mál.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | an lb | 2 | 6 | 9½ | |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | ,, | 2 | 12 | 0 | |
Tobac Monaraithe:— | |||||
Cavendish nó Negrohead a monaraíodh faoi Bhanna .. | ,, | 2 | 8 | 7 | |
Cuid III.
Na Rátaí Fabhair Dleachtanna Custam ar Thobac Neamhmhonaraithe.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Má bhíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | an lb. | 2 | 6 | 4½ | |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | ,, | 2 | 11 | 6 | |
Mura mbeidh sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | ,, | 2 | 6 | 4 | |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .. .. .. .. .. .. | ,, | 2 | 11 | 5½ | |
AN DARA SCEIDEAL.
Scála Rátaí Dleachta Eastáit.
Luach Príomhshuime an Eastáit | An ráta dleachta faoin gcéad | ||||||||||
£ | £ | ||||||||||
Níos mó ná | 5,000 | gan | bheith | níos | mó | ná | 7,500 | .. | .. | 3 | |
,, | 7,500 | ,, | ,, | ,, | ,, | ,, | 10,000 | .. | .. | 4 | |
,, | 10,000 | ,, | ,, | ,, | ,, | ,, | 12,500 | .. | .. | 6 | |
,, | 12,500 | ,, | ,, | ,, | ,, | ,, | 15,000 | .. | .. | 8 | |
,, | 15,000 | ,, | ,, | ,, | ,, | ,, | 17,500 | .. | .. | 10 | |
,, | 17,500 | ,, | ,, | ,, | ,, | ,, | 20,000 | .. | .. | 12 | |
,, | 20,000 | ,, | ,, | ,, | ,, | ,, | 25,000 | .. | .. | 14 | |
,, | 25,000 | ,, | ,, | ,, | ,, | ,, | 30,000 | .. | .. | 16 | |
,, | 30,000 | ,, | ,, | ,, | ,, | ,, | 35,000 | .. | .. | 18 | |
,, | 35,000 | ,, | ,, | ,, | ,, | ,, | 40,000 | .. | .. | 21 | |
,, | 40,000 | ,, | ,, | ,, | ,, | ,, | 45,000 | .. | .. | 24 | |
,, | 45,000 | ,, | ,, | ,, | ,, | ,, | 50,000 | .. | .. | 27 | |
,, | 50,000 | ,, | ,, | ,, | ,, | ,, | 60,000 | .. | .. | 30 | |
,, | 60,000 | ,, | ,, | ,, | ,, | ,, | 75,000 | .. | .. | 33 | |
,, | 75,000 | ,, | ,, | ,, | ,, | ,, | 100,000 | .. | .. | 37 | |
,, | 100,000 | ,, | ,, | ,, | ,, | ,, | 150,000 | .. | .. | 41 | |
,, | 150,000 | ,, | ,, | ,, | ,, | ,, | 200,000 | .. | .. | 45 | |
,, | 200,000 | ,, | ,, | ,, | ,, | ,, | 250,000 | .. | .. | 49 | |
,, | 250,000 | .. | .. | .. | .. | .. | .. | 53 |
| ||
AN TRIU SCEIDEAL.
Comhaontú idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe maidir le Díolúintí áirithe ó Cháin.
Tá Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe,
Ag breithniú dóibh an Comhaontú a rinneadh an 14 Aibreán, 1926, idir Rialtas Shaorstát Éireann agus Rialtas na Breataine, a dtugtar dá bhun díolúintí ó cháin do dhaoine nach gcónaíonn ach i dtír amháin de na tíortha ó cháin faoi dhlí na tíre eile,
Ag breithniú dóibh gur féidir reachtaíocht a achtú i gceachtar tír chun go dtitfeadh dliteanas cánach ioncaim go cuí ar dhaoine agus nach bhfaigheadh aon duine buntáistí thar an gceart i gcúrsaí cánachais,
Ag breithniú dóibh go mb'fhéidir nach bhfuil an reachtaíocht sin sáthach éifeachtach mura mbainfidh sí, i dteannta í do bhaint le daoine a chónaíonn sa tír ina bhfuil sí achtaithe, le daoine nach gcónaíonn amhlaidh ach a chónaíonn sa tír eile den dá thír agus go ndéanann sin difir dá réir sin do dhíolúintí ó cháin a thugtar de bhun Chomhaontú sin 1926,
Ag aithint dóibh go ndearna an reachtaíocht ab ábhar do Chomhaontú an 4 Aibreán, 1959, agus a rinneadh idir an dá Rialtas difir do na díolúintí sin ar shlite áirithe, agus é de mhian acu Comhaontú níos ginearálta a dhéanamh mar fhorlíonadh ar an gComhaontú sin,
E de mhian acu a dhearbhú nach ndéanfaidh achtú na reachtaíochta sin difir, ach amháin mar a fhoráiltear leis an gComhaontú seo, do Chomhaontú sin 1926 do leanúint i bhfeidhm,
Tar éis comhaontú mar leanas:—
Airteagal 1.
Reachtaíocht a achtófar i gceachtar tír tráth ar bith tar éis dáta an Chomhaontaithe seo agus a dhéanfaidh difir ar aon slí do dhíolúintí ó cháin ioncaim sa tír sin maidir le daoine a chónaíonn sa tír sin, déanfaidh sí, ach amháin mar a fhoráiltear a mhalairt leis an reachtaíocht agus faoi réir an chéad Airteagail ina dhiaidh seo den Chomhaontú seo, an difir chéanna do dhíolúintí ón gcáin sin a theachtann daoine mar dhaoine nach gcónaíonn sa tír sin ach a chónaíonn sa tír eile den dá thír, agus ní dhéanfaidh achtú na reachtaíochta sin difir do Chomhaontú sin 1926, arna leasú le Comhaontuithe 25 Aibreán, 1928, 21 Iúil, 1947, agus 4 Aibreán, 1959, agus leis an gComhaontú seo, do leanúint i bhfeidhm.
Airteagal 2.
Má chuireann Rialtas ceachtar tíre in iúl maidir le haon fhorálacha i reachtaíocht a achtaíodh sa tír eile, is forálacha lena mbaineann Airteagal 1 den Chomhaontú seo, go bhfuil siad, mar sin féin, contrártha d'intinn an Chomhaontaithe, rachaidh an dá Rialtas i gcomhairle le chéile agus má aontaíonn siad nach cóir feidhm a bheith ag Airteagal 1, déanfaidh Rialtas na tíre inar achtaíodh an reachtaíocht na bearta is gá chun a áirithiú nach ndéanfaidh, agus nach measfar go ndearna, na forálacha sin difir do dhíolúintí ó cháin ioncaim na tíre sin a theachtann daoine mar dhaoine nach gcónaíonn sa tír sin ach a chónaíonn sa tír eile.
Airteagal 3.
Tiocfaidh an Comhaontú seo in éifeacht ar nótaí a mhalartú á dhaingniú go bhfuil na bearta riachtanacha déanta chun feidhm dlí a thabhairt dó in Éirinn agus sa Ríocht Aontaithe, agus dá éis sin ní leanfaidh sé d'éifeacht a bheith aige ach amháin an fad a bheidh feidhm dlí aige sa dá thír.
Arna dhátú an 23ú lá seo de Mheitheamh, 1960.
Thar ceann Rialtas na hÉireann. | Thar ceann Rialtas na Ríochta Aontaithe. | |
SÉAMAS Ó RIAIN. | D. HEATHCOAT AMORY. |
AN CEATHRU SCEIDEAL.
Achtacháin a Aisghairtear.
Cuid I.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme | Dáta na hAisghairme |
(1) | (2) | (3) | (4) |
5 & 6 Vic., c. 93. | Tobacco Act, 1842. | Alt 13. | An 28ú lá d'Aibreán. 1960. |
54 & 55 Vic., c. 39. | Stamp Act, 1891. | Sa Chéad Sceideal an mírcheann éilimh “Passport”. | Dáta an Achta seo a rith. |
Na focail, “no tobac” i mír (a) d'alt 24. | An 28ú lá d'Aibreán, 1960. | ||
Alt 4. | An 6ú lá d'Aibreán, 1960. | ||
Alt 4. | An 6ú lá d'Aibreán, 1960. | ||
Na focail “Faoi réir fo-ailt (3) den alt seo”, i bhfo-alt (2) d'alt 56; fo-alt (3) d'alt 56. | An 6ú lá d'Aibreán, 1960. |
Cuid II.
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Fo-ailt (1) agus (6) d'alt 14. |
Number 19 of 1960.
FINANCE ACT, 1960.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Amendment of section 14 of Finance Act, 1929, and section 2 of Finance Act, 1945. | |
Dividend from outside the State to individual formerly resident there. | |
Customs and Excise.
Entertainments duty—repayments in relation to cinematographic entertainments. | |
Entertainments duty—amendment of section 17 of Finance Act, 1958. | |
Death Duties.
Provisions consequential on alteration of rates of estate duty. | |
Amendment of Finance (Miscellaneous Provisions) Act, 1956.
Additional years of claim and accounting periods for Part III of the Act. | |
Transactions between associated persons and company succeeding to trade of another company. | |
Confirmation of Agreement.
Stamp Duties.
Miscellaneous and General.
Duties on Tobacco
Scale of Rates of Estate Duty
Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain Exemptions from Tax
Enactments Repealed
Acts Referred to | |
1959, No. 4 | |
Finance Act, 1920 | 1920, No. 18 |
1955, No. 13 | |
1944, No. 18 | |
1954, No. 22 | |
1929, No. 32 | |
1945, No. 20 | |
1946, No. 15 | |
1956, No. 22 | |
1957, No. 20 | |
1932, No. 20 | |
Finance (New Duties) Act, 1916 | 1916, (Sess. 2) c. 11 |
1958, No. 25 | |
Towns Improvement (Ireland) Act, 1854 | 1854, (Sess. 1) c. 103 |
Excise Licences Act, 1825 | 1825, c. 81 |
Revenue (No. 1) Act, 1864 | 1864, c. 18 |
Revenue Act, 1884 | 1884, (Sess. 1) c. 62 |
Finance Act, 1897 | 1897, c. 24 |
1943, No. 16 | |
Hawkers Act, 1888 | 1888, c. 33 |
1930, No. 20 | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
1927, No. 15 | |
1935, No. 28 | |
1934, No. 31 | |
1959, No. 18 | |
1940, No. 14 | |
1942, No. 14 | |
1952, No. 24 | |
Roads Act, 1920 | 1920, c. 72 |
Finance Act, 1922 | 1922, (Sess. 1) c. 17 |
1951, No. 15 | |
1931, No. 31 | |
1956, No. 47 | |
1926, No. 35 | |
1928, No. 11 | |
1948, No. 12 | |
Stamp Act, 1891 | 1891, c. 39 |
1950, No. 18 | |
1936, No. 31 | |
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | 1956, No. 8 |
Number 19 of 1960.
FINANCE ACT, 1960.
PART I.
Income Tax.
Income tax and sur-tax for the year 1960-61.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1960, at the rate of seven shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1960, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1959.
(3) Subject to the provisions of the Finance (No. 2) Act, 1959, and of this Act, the several statutory and other provisions which were in force on the 5th day of April, 1960, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1960, in relation thereto, other than such provisions as by their terms relate only to income tax and sur-tax to be charged for the year beginning on the 6th day of April, 1959, shall have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1960.
Increase of deductions in respect of children.
2.—(1) Subsection (1) of section 21 of the Finance Act, 1920, is hereby amended by the substitution of “a deduction of one hundred and twenty pounds” for “a deduction of one hundred pounds” (inserted by section 2 of the Finance Act, 1955).
(2) Section 4 of the Finance Act, 1944, is hereby amended by the substitution in subsection (1) of “the Social Welfare (Children's Allowances) Acts, 1944 to 1957, or those Acts and any subsequent Act together with which those Acts may be cited” for “the Social Welfare (Children's Allowances) Acts, 1944 to 1952” (inserted by section 4 of the Finance Act, 1954).
Amendment of section 14 of Finance Act, 1929, and section 2 of Finance Act, 1945.
3.—(1) In relation to losses to which this section applies—
(a) section 14 of the Finance Act, 1929, is hereby amended by the substitution of “any subsequent year of assessment” for “the six following years of assessment” in subsection (1) and by the deletion of “for any year within the said six following years” and “such” in subsection (3); and
(b) section 2 of the Finance Act, 1945, is hereby amended by the substitution of “any subsequent year of assessment” for “the six following years of assessment” in subsection (1) and the deletion of “for any year within the said six following years” and “such” in subsection (3).
(2) This section applies to losses sustained after the beginning of the year 1960-61 and to so much of any loss sustained before the beginning of that year as could, apart from this section, be carried forward to that year.
Carrying back of losses in certain cases.
4.—(1) Where a trade, profession or vocation is permanently discontinued, and any person carrying it on, either solely or in partnership, immediately before the time of the discontinuance, has sustained therein a loss to which this section applies (hereafter in this section referred to as a terminal loss), then, subject to the provisions of this section, he may claim that the amount of the terminal loss shall, as far as may be, be deducted from or set-off against the amount of profits or gains on which he has been charged to income tax under Schedule D in respect of the trade, profession or vocation for the three years of assessment last preceding that in which the discontinuance occurs, and there shall be made all such amendments of assessments or repayments of tax as may be necessary to give effect to the claim:
Provided that relief shall not be given in respect of the same matter both under this section and under some other provision of the Income Tax Acts.
(2) Any relief under this section shall be given as far as possible from the assessment for a later rather than an earlier year.
(3) The question whether a person has sustained any, and if so what, terminal loss in a trade, profession or vocation shall for the purposes of this section be determined by taking the amounts, if any, of the following (in so far as they have not been otherwise taken into account so as to reduce or relieve any charge to tax), that is to say:
(a) the loss sustained by him in the trade, profession or vocation in the year of assessment in which it is permanently discontinued;
(b) the relevant capital allowances for that year of assessment;
(c) the loss sustained by him in the trade, profession or vocation in the part of the preceding year of assessment beginning twelve months before the date of the discontinuance;
(d) the same fraction of the relevant capital allowances for that preceding year of assessment as the part beginning as aforesaid is of a year.
(4) In the last foregoing subsection “the relevant capital allowances” means, in relation to any year of assessment, the capital allowances falling to be made in charging the profits or gains of the trade, profession or vocation for that year excluding amounts carried forward from an earlier year, and, for the purposes of paragraphs (a) and (c) of that subsection, the amount of a loss shall be computed in like manner as profits or gains are computed under the provisions of the Income Tax Acts applicable to Cases I and II of Schedule D.
(5) Subject to subsection (7) of this section, the amount of the profits or gains on which a person has been charged to income tax for any year of assessment in respect of the profits or gains of a trade, profession or vocation shall, for the purposes of relief under this section from the assessment for that year, be taken to be the full amount of the profits or gains on which he was assessable for that year reduced by—
(a) a sum equal to the total amount of the deductions, if any, in respect of capital allowances made in charging the profits or gains, and
(b) a sum equal to the total amount of the deductions, if any, in respect of payments made or losses sustained, which fell to be made from the profits or gains in computing for income tax purposes the person's total income for the year, or would have fallen to be so made if the person were an individual, and
(c) in the case of a body of persons, a sum equal to so much of the profits or gains as was applied in payment of dividends:
Provided that where any deduction such as is mentioned in paragraph (b) may be treated in whole or in part either as having been made from the profits or gains or as having been made from other income, the deduction shall, as far as may be, be treated for the purposes of this subsection as made from the other income.
(6) Where, under paragraph (b) of subsection (5) of this section, the amount of the profits or gains on which a person was assessable for any year is reduced by reference to a payment made by him, a like reduction shall be made in the amount of the terminal loss for which relief may be given under this section for earlier years unless the payment was made wholly and exclusively for the purposes of the trade, profession or vocation.
(7) Where a person claiming relief under this section on a discontinuance has, since the beginning of the third year of assessment preceding that in which the discontinuance occurs, carried on the trade, profession or vocation in partnership,—
(a) the full amount of the profits or gains on which he was assessable for any year, or part of a year, for which the partnership was assessed in respect of the trade, profession or vocation, shall, for the purposes of subsection (5) of this section, be taken to be the amount of his share, computed in accordance with the Income Tax Acts, of the profits or gains on which the partnership has been charged to tax and the amount of the profits or gains on which the partnership has been so charged shall, for this purpose, be computed as it would be computed under the said subsection (5) if that subsection applied to a partnership as it applies to a person, and
(b) if he was carrying on the trade, profession or vocation in partnership immediately before the discontinuance, the amounts to be included in his terminal loss by virtue of paragraph (b) or (d) of subsection (3) of this section shall be such part only of the amounts therein mentioned (in so far as they have not been otherwise taken into account so as to reduce or relieve any charge to tax) as would fall to his share on a division made according to the shares in which the partners were then entitled to the profits of the trade, profession or vocation.
(8) For all the purposes of this section a trade, profession or vocation shall be treated as permanently discontinued and a new trade, profession or vocation set up or commenced, when it is so treated for the purposes of Rule 11 of the Rules applicable to Cases I and II of Schedule D, but—
(a) a person who continues to be engaged in carrying it on immediately after such a discontinuance shall not be entitled to relief in respect of any terminal loss on that discontinuance, and
(b) on any discontinuance, a person not continuing to be so engaged may be given relief in respect of a terminal loss against profits or gains on which he was charged in respect of the same trade, profession or vocation for a period before a previous discontinuance, if he has been continuously engaged in carrying it on between the two discontinuances, and, in his case, if the previous discontinuance occurred within twelve months before the other, it shall be disregarded for the purposes of subsection (3) of this section.
(9) In this section “capital allowances” means allowances, other than allowances falling to be made in computing profits or gains, under Rule 6 of the Rules applicable to Cases I and II of Schedule D, section 5 or section 6 of the Finance Act, 1946, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, Part V of the Finance Act, 1957, or Part V or section 74 of the Finance Act, 1959.
(10) Any claim under subsection (1) of this section shall be made to and determined by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.
(11) The Special Commissioners shall hear and determine an appeal to them under subsection (10) of this section as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall, with the necessary modifications, apply accordingly.
(12) This section shall apply where a trade, profession or vocation is permanently discontinued in the year 1960-61 or in any subsequent year of assessment.
Amendment of section 7 of Finance Act, 1932.
5.—(1) The subsection set out in paragraph (a) of subsection (1) of section 4 of the Finance Act, 1957, is hereby amended, with effect as from the commencement of section 7 of the Finance Act, 1932, by the insertion of “whether before or” before “after the passing of this Act”.
(2) Where a certificate is given by virtue of this section in respect of any stocks, shares or securities, relief or repayment under subsection (1) of section 7 of the Finance Act, 1932, shall, nevertheless, not be granted in respect of any dividend or interest on the stocks, shares or securities which was payable before the date of the certificate.
Amendment of section 3 of Finance Act, 1956.
6.—Section 3 of the Finance Act, 1956, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) For the purposes of subsection (1) of this section the question whether or how far the said sums exceed twenty-five pounds shall, where by virtue of section 8 of the Finance Act, 1958, 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.”
Exemption—authority controlling harbour within the State.
7.—Exemption shall be granted from tax under Schedule D in respect of so much of the profits or gains of an authority controlling a harbour situate within the State as arise from the provision in that harbour of such facilities and accommodation for vessels, goods and passengers as are ordinarily provided by authorities controlling harbours, situate within the State, in those harbours.
Dividend from outside the State to individual formerly resident there.
8.—(1) Where an individual beneficially entitled to income arising outside the State was chargeable to tax in respect of that income for the year 1959-60 under Case III of Schedule D; the income was a dividend paid by a company whose business was managed and controlled outside the State; the individual, or the individual and his wife, or the individual and her husband, as the case may be, was or were either the beneficial owner of, or able either directly or through the medium of other companies or by any other indirect means, to control, more than 20 per cent. of the issued share capital of the company; and the Revenue Commissioners are satisfied that the income or a part thereof, had the income or part been derived from a company whose business was managed and controlled in the State, would, in relation to income tax (including sur-tax), be treated as not being income, then, the income or part, as the case may be, shall be disregarded for all the purposes of the Income Tax Acts.
(2) This section applies to an individual who is resident in the State and not resident elsewhere but who, before he came to reside in the State, was resident outside it for a continuous period of not less than ten years or for a number of discontinuous periods amounting in the aggregate to not less than ten years.
Power to obtain information as to fees, commissions, etc.
9.—(1) Every person carrying on a trade or business shall, if required to do so by notice from an inspector of taxes, make and deliver to the inspector a return of all payments of any kind specified in the notice made during a period so specified, being—
(a) payments made in the course of the trade or business, or of such part of the trade or business as may be specified in the notice, for services rendered in connection with the trade or business by persons ordinarily resident in the State and not employed in the trade or business, or
(b) payments for services rendered in connection with the formation, acquisition, development or disposal of the trade or business, or any part of it, by persons ordinarily resident in the State and not employed in the trade or business, or
(c) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.
(2) Every body of persons carrying on any activity which does not constitute a trade or business shall, if required to do so by notice from an inspector of taxes, make and deliver to the inspector a return of all payments of a kind specified in the notice made during a period so specified, being—
(a) payments made in the course of carrying on the activity, or such part of the activity as may be specified in the notice, for services rendered in connection with the activity by persons ordinarily resident in the State and not employed by the said body of persons, or
(b) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.
(3) A return required under either of the foregoing subsections shall, if the trade or business or other activity is carried on by an unincorporated body of persons, be made and delivered by the person who is or performs the duties of secretary of the body, and the notice shall be framed accordingly.
(4) A return under the foregoing provisions of this section shall give the name of the person to whom each payment was made, the amount of the payment and such other particulars (including particulars as to the services or rights in respect of which the payment was made, the period over which any services were rendered and any business name and any business or home address of the person to whom payment was made) as may be specified in the notice.
(5) No person shall be required under the foregoing provisions of this section to include in a return—
(a) particulars of any payment from which income tax is deductible, or
(b) particulars of payments made to any one person where the total of the payments to that person which would otherwise fall to be included in the return does not exceed fifteen pounds, or
(c) particulars of any payment made in a year of assessment ending more than three years before the service of the notice requiring him to make the return.
(6) A person who fails to deliver, within the period limited in any notice served on him under this section, a true and correct return which he is required by the notice to deliver shall be liable to a penalty of twenty pounds, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.
(7) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.
(8) Where—
(a) a person does not comply with any notice served on him under this section requiring him to deliver any return,
(b) the notice requires compliance within a particular period, and
(c) such person continues, during a further period of two or more days, not to deliver the return,
the non-compliance shall be regarded, for the purposes of subsection (6) of this section, as a non-compliance continuing on every day, other than the first, of the further period.
(9) In proceedings for recovery of a penalty under this section—
(a) a certificate by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return,
(b) a certificate certifying as provided for by paragraph (a) of this subsection and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
(10) In this section—
(a) references to payments for services include references to payments in the nature of commission of any kind and references to payments in respect of expenses incurred in connection with the rendering of services, and
(b) references to the making of payments include references to the giving of any valuable consideration,
and the requirement imposed by subsection (4) of this section to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.
(11) This section shall apply to payments made on or after the 6th day of April, 1960.
PART II.
Customs and Excise.
Entertainments duty—exemption.
10.—(1) In this section “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916.
(2) Entertainments duty shall not be charged or levied on any entertainment held on or after the 1st day of August, 1960, in respect of which it is shown to the satisfaction of the Revenue Commissioners—
(a) that the entertainment is promoted by Comhaltas Ceoltóirí Éireann or by a branch of that organisation duly affiliated thereto, and
(b) that the whole of the net proceeds of the entertainment are devoted and will be applied to the furtherance of the aims and objects of Comhaltas Ceoltóirí Éireann.
Entertainments duty—rural areas.
11.—On and after the 1st day of May, 1960, subsections (2) and (5) of section 16 of the Finance Act, 1954, shall have effect as if “two thousand” were substituted for “one thousand” wherever the latter words occur.
Entertainments duty—repayments in relation to cinematographic entertainments.
12.—(1) In this section—
“entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916;
“net amount of duty” means the amount of entertainments duty paid as reduced by the amount of any repayment of entertainments duty due under any enactment other than this section.
(2) Where—
(a) two or more entertainments have been held by the same proprietor during a particular week at a particular place of entertainment, or
(b) one entertainment (and not more) has been held during a particular week at a particular place of entertainment,
and entertainments duty has been paid in respect of the entertainments or entertainment, the Revenue Commissioners shall repay to the proprietor—
(i) a sum equal to twenty per cent. of the net amount of duty paid by him, and
(ii) a sum of ten pounds or a sum equal to the remainder of the net amount of duty paid by him, whichever is the lesser.
(3) Where two or more entertainments have been held, otherwise than by the same proprietor, during a particular week at a particular place of entertainment and entertainments duty has been paid in respect of the entertainments, the Revenue Commissioners shall repay to each proprietor—
(a) a sum equal to twenty per cent. of the net duty paid by him, and
(b) the appropriate sum or a sum equal to the remainder of the net amount of the duty paid by him, whichever is the lesser.
(4) In paragraph (b) of subsection (3) of this section “the appropriate sum” means, in relation to a proprietor, such sum as bears to the sum of ten pounds the same proportion as the number of entertainments held at the place of entertainment by that proprietor in the week in question bears to the total number of the entertainments held at the place of entertainment in that week.
(5) This section applies only to entertainments held on or after the 1st day of May, 1960, which consist wholly or partly of cinematographic exhibitions.
Entertainments duty—amendment of section 17 of Finance Act, 1958.
13.—Section 17 of the Finance Act, 1958 is hereby amended, with effect as on and from the 1st day of May, 1960, by the addition thereto of the following subsections:
“(3) Where an entertainment consists of two or more displays which would be displays of the same programme in its entirety but for the fact that one or more of the displays comprises part only of the programme in its entirety, each display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment provided that each display fulfils, taken by itself, the conditions of paragraph (b) of subsection (2) of section 6 of the Finance Act, 1953.
(4) Nothing in the foregoing subsections of this section applies in respect of any entertainment which consists wholly of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in a language other than the official languages of the State.”
Entertainments duty—ball or dance.
14.—On and after the 1st day of July, 1960, subsection (2) of section 15 of the Finance Act, 1956, shall have effect as if for the rates specified in paragraph (ii) thereof there were substituted the following rates:
Rate of Duty. | |||||||||
Where the payment for admission, excluding duty— | |||||||||
exceeds | 3s. | 0d. | but | does | not | exceed | 3s. | 4d. | 2d. |
” | 3s. | 4d. | ” | ” | ” | ” | 3s. | 6d. | 3d. |
” | 3s. | 6d. | ” | ” | ” | ” | 4s. | 8d. | 4d. |
” | 4s. | 8d. | ” | ” | ” | ” | ” | ” | 4d. for the first 4s. 8d. and 3d. for every addtional 1s. or part of 1s. |
Table waters.
15.—(1) Subject to the subsequent subsections of this section, every manufacturer of table waters on which the duty of excise imposed by section 4 of the Finance (New Duties) Act, 1916, is paid by him shall, on and after the 1st day of May, 1960, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:
Rate of Rebate. | |
Where the quantity manufactured by him therein on which the duty has been paid by him in any year commencing on the 1st day of May— | |
does not exceed 20,000 gallons | eight pence per gallon for each gallon thereof. |
exceeds 20,000 gallons and is less than 100,000 gallons | eight pence per gallon for each of the first 20,000 gallons and four pence per gallon for each other gallon. |
is 100,000 gallons or more | eight pence per gallon for each of the first 20,000 gallons and four pence per gallon for each of the next 80,000 gallons. |
(2) Where, apart from this subsection, rebate under subsection (1) of this section would fall to be allowed to a manufacturer in respect of two or more premises situate in the same county or other borough, urban district or town, the rebate shall be allowed in respect of one only of the premises.
(3) Where two or more persons successively manufacture table waters in any premises in any year commencing on the 1st day of May, then, as respects each of those persons other than the first—
(a) in case the amount of rebate which would be allowable under subsection (1) of this section on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under subsection (1) of this section in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
(b) in any other case, he shall not be allowed any such rebate.
(4) (a) In subsection (2) of this section “town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any place which is designated as a town in the census of population which is for the time being the latest published such census.
(b) If any question arises as to the census of population applicable at any time for the purposes of this subsection, the Minister for Finance may certify accordingly and the certificate shall be conclusive.
(5) In a case in which, apart from this subsection, subsection (3) of this section would not apply merely because periods of manufacture of table waters are separated by an intervening period, that subsection shall apply.
Tobacco dealers' licences.
16.—(1) On And After The 28Th Day Of April, 1960, the excise duty under any of the enactments mentioned in subsection (2) of this section on a licence to be taken out by a dealer in or seller of tobacco or snuff shall cease to be chargeable.
(2) The enactments referred to in subsection (1) of this section are:
(a) section 2 of the Excise Licences Act, 1825,
(b) section 5 of the Revenue (No. 1) Act, 1864,
(c) section 12 of the Revenue Act, 1884,
(d) section 6 of the Finance Act, 1897,
(e) section 9 of the Finance Act, 1943.
(3) (a) On and after the 28th day of April, 1960, a licence shall not be required for the sale of tobacco or snuff.
(b) Where on that day a licence is in force for the sale of tobacco or snuff, no repayment of the duty paid on the licence shall, on account of the foregoing paragraph, be made in respect of the unexpired portion of the period for which the licence was granted.
(4) On and after the 28th day of April, 1960, it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person merely because he deals in tobacco in the manner described in paragraph (c) of subsection (1) of section 12 of the Finance Act, 1930.
Liquor licences, etc.
17.—(1) In this section—
“the Act of 1910” means the Finance (1909-10) Act, 1910;
“the Act of 1927” means the Intoxicating Liquor Act, 1927.
(2) Notwithstanding anything to the contrary contained in any Act, the duties of excise imposed by section 43 of the Act of 1910 shall, as respects retailers' licences granted on or after the 1st day of July, 1960, in respect of periods expiring on days subsequent to the 30th day of September, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part C of the First Schedule to the Act of 1910 and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such retailer's licence to which the rates of duty specified in that Table are applicable other than any remission of duty authorised by section 10 of the Act of 1927.
Table.
Part I: | On-licence to be taken out annually by a retailer of— | |||
£ | s. | d. | ||
1. Spirits | 4 | 0 | 0 | |
2. Beer | 3 | 0 | 0 | |
3. Cider | 1 | 0 | 0 | |
4. Wine | 1 | 0 | 0 | |
5. Sweets | 1 | 0 | 0 | |
Part II: | Off-licence to be taken out annually by a retailer of— | |||
1. Spirits | 4 | 0 | 0 | |
2. Beer | 1 | 10 | 0 | |
3. Cider | 2 | 0 | 0 | |
4. Wine | 2 | 10 | 0 | |
5. Sweets | 2 | 0 | 0 | |
(3) So much of subsection (3) of section 60 of the Act of 1927 as provides for repayment of a part of the moneys deposited to secure the continuance in force of a licence for the sale of intoxicating liquor by retail shall not apply to any such licence which is due for renewal on or after the 1st day of July, 1960, and where, in accordance with this subsection, a part of any such moneys is not repaid, the moneys shall be applied as if they represented excise duties paid in respect of such a licence.
(4) The duties of excise imposed by section 43 of the Act of 1910 shall, as respects passenger vessel licences granted on or after the 1st day of October, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part D of the First Schedule to the Act of 1910.
Table.
£ | s. | d. | |
Annual licence | 4 | 0 | 0 |
Licence to be in force for one day only | 10 | 0 |
(5) Section 48 of the Act of 1910 is hereby amended by the insertion of the following provisos at the end of subsection (1):
“Provided that the duty payable in pursuance of this subsection shall not exceed four pounds as respects any statement of purchases during the calendar year 1960 or any subsequent calendar year, or, in the case of a club which is discontinued on or after the 28th day of April, 1960, as respects the statement of purchases up to the day of discontinuance, and
Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of four pounds to the proper officer of Customs and Excise in respect of that period.”
Hydrocarbon oils.
18.—(1) In this section—
“section 21” means section 21 of the Finance Act, 1935;
“the (No. 69) Order” means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959;
“the (No. 84) Order” means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.
(2) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (2) of section 21 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was paid at the rate provided for in that paragraph, be two shillings and three pence the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was, by virtue of paragraph 6 of that Order, paid at a rate equivalent to the rate at which the duty of excise imposed by subsection (3) of section 21 is chargeable, be two shillings and two pence the gallon,
in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 5 of the (No. 84) Order.
(3) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (4) of section 21 in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph 3 of the (No. 69) Order was paid at the rate provided for in that paragraph, shall be two shillings and two pence the gallon in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 4 of the (No. 69) Order.
Tobacco.
19.—(1) In this section—
“the Act of 1934” means the Finance Act, 1934;
“the Act of 1957” means the Finance Act, 1957;
“the Act of 1959” means the Finance Act, 1959.
(2) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 shall, as on and from the 28th day of April, 1960, be charged, levied and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.
(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 28th day of April, 1960, be charged, levied and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.
(4) Subsections (3) and (4) of the said section 19 of the Act of 1934 shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the First Schedule to this Act, and for the purpose of such application the reference in the said subsection (3) to the Sixth Schedule to the said Act of 1934 shall be construed and have effect as a reference to Part II of the First Schedule to this Act.
(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940, shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 28th day of April, 1960, be at the rate of thirteen shillings and one penny per pound.
(6) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of subsection (3) of section 11 of the Act of 1959 to the preferential rates of customs duties specified in Part III of the Third Schedule to that Act, the duty of customs chargeable thereon on delivery from bonded warehouse shall, on and from the 28th day of April, 1960, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the First Schedule to this Act.
Amendment of section 21 of Finance Act, 1935.
20.—(1) In this section “the principal section” means section 21 of the Finance Act, 1935.
(2) Subsection (11) of the principal section is hereby amended by the addition thereto of the following paragraphs:
“(e) requiring as a condition of allowing under this section a rebate on any oil chargeable with either the said customs duty or the said excise duty, or any description or classification of such oil, subject to such exceptions as the Revenue Commissioners may think fit to allow, that there shall have been added to that oil at such time and in such manner and in such proportions as may be prescribed, one or more prescribed markers and that a declaration to that effect is furnished,
(f) specifying the substances which are to constitute a prescribed marker for the purposes of this section,
(g) providing that the presence of a prescribed marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph,
(h) prohibiting the addition to any hydrocarbon oil of any prescribed marker except in such circumstances as may be prescribed,
(i) prohibiting the removal from any hydrocarbon oil of any prescribed marker,
(j) prohibiting the addition to any hydrocarbon oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker,
(k) prohibiting the importation of any hydrocarbon oil to which has been added any substance, not being a prescribed marker, calculated to impede the identification of a prescribed marker,
(l) prohibiting the importation, sale or delivery of any hydrocarbon oil in which a prescribed marker is present unless it is present in the proportions prescribed as a condition of allowing a rebate under this section and unless such hydrocarbon oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and a declaration to that effect is furnished.”
(3) Subsection (8) of the principal section is hereby amended by the insertion in paragraph (a) of “or keep in the fuel tank of such vehicle” after “motor vehicle”.
(4) Subsection (15) of the principal section is hereby amended by the addition thereto of the following definition: “the word ‘prescribed’ means prescribed by regulations made by virtue of this section.”
(5) Where in any proceedings to recover a penalty under subsection (12) of the principal section—
(a) the offence in respect of which the penalty is claimed consists of the keeping of hydrocarbon oil in the fuel tank of a vehicle in contravention of paragraph (a) of subsection (8) of the principal section,
(b) it is proved that hydrocarbon oil was found in the fuel tank, and
(c) the defendant is the owner of the vehicle,
the hydrocarbon oil so found shall be presumed (unless or until the contrary is proved) to have been kept in the fuel tank in contravention of that paragraph and to have been so kept in such contravention by such owner.
(6) Subsection (5) of section 8 of the Finance Act, 1942, is hereby amended by the deletion of “customs and shall impose the penalty appointed by the said subsection as so amended as a customs” and the substitution therefor of “excise and shall impose the penalty appointed by the said subsection as so amended as an excise”.
Mechanically propelled vehicles—amendment of certain Acts.
21.—(1) The following subsection is hereby inserted in section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, after subsection (10):
“(10A) In Part I of the Schedule to this Act ‘tricycle’ shall (without prejudice to the provision with respect to that word contained in subparagraph (1) of paragraph 1 of Part II of that Schedule) be construed as referring to a vehicle conforming to such definition of a tricycle as the Minister for Local Government prescribes for the purposes of the said Part I by regulations.”
(2) (a) Subsection (1) of section 9 of the Roads Act, 1920, is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”.
(b) Subsection (2) of section 15 of the Finance Act, 1922, is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”.
(c) Subsection (11) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the substitution of “the three months beginning with the 1st day of January, the three months beginning with the 1st day of April” for “the period beginning with the 1st day of January and ending with the 24th day of March, the period beginning with the 25th day of March and ending with the 30th day of June”.
(3) References in the Roads Act, 1920, the Finance Act, 1922, and the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, to the use of a vehicle shall be construed as if the word “use” included keeping or leaving a vehicle stationary.
(4) Paragraph 2 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the substitution of “6 cwt.” for “5 cwt.”.
(5) Subparagraph (c) of paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the insertion after “for the conveyance of a machine, workshop, contrivance or implement” of “(being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto)”.
(6) (a) If this Act is passed before or on the 1st day of July, 1960, subsections (1) to (5) of this section shall come into operation on that day.
(b) If this Act is passed after the 1st day of July, 1960—
(i) subsections (1) to (5) of this section shall be deemed to have come into operation on that day, and
(ii) any regulations made by virtue of subsection (1) of this section may be framed as regulations to be deemed to have come into operation on that day and, if so framed, shall have effect accordingly.
(7) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
Confirmation of Orders.
22.—The Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959, the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, the Imposition of Duties (No. 89) (Special Import Levies and Miscellaneous Customs Duties) Order, 1960, and the Imposition of Duties (No. 91) (Newspapers and Periodicals) Order, 1960, are hereby confirmed.
PART III.
Death Duties.
Alteration of rates of estate duty.
23.—In the case of persons dying after the 27th day of April, 1960, the scale set out in the Second Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the First Schedule to the Finance Act, 1951.
Provisions consequential on alteration of rates of estate duty.
24.—(1) Where the net value of the property, real and personal, passing on the death of the deceased, exclusive of property settled otherwise than by the will of the deceased, does not exceed five thousand pounds, such property, for the purpose of estate duty, shall not be aggregated with any other property, but shall form an estate by itself, and the legacy and succession duties shall not be payable under the will or intestacy of the deceased in respect of that estate.
(2) Section 29 of the Finance Act, 1931, is hereby amended by the substitution of “five thousand pounds” for “two thousand pounds” (inserted by subsection (5) of section 14 of the Finance Act, 1951).
(3) Where the net value of the property, real and personal, in respect of which estate duty is payable, exclusive of property settled otherwise than by the will of the deceased, exceeds five thousand pounds, the amount of legacy and succession duty payable in respect of the property shall not exceed the amount by which the net value of the property as estimated for the purpose of estate duty exceeds five thousand pounds.
(4) This section shall have effect only in relation to persons dying after the 27th day of April, 1960.
Amendment of section 21 of Finance Act, 1956.
25.—Where a certificate is given by virtue of section 5 of this Act in respect of any stocks, shares or securities, relief from estate duty under section 21 of the Finance Act, 1956 shall not be granted in relation to those stocks, shares or securities save as respects the death of a person dying after the passing of this Act.
PART IV.
Amendment of Finance (Miscellaneous Provisions) Act, 1956.
Interpretation (Part IV).
26.—In this Part of this Act “the Act” means the Finance (Miscellaneous Provisions) Act, 1956.
Amendment of “goods” in Part III of the Act.
27.—(1) (a) In section 10 of the Act the definition of “goods” shall include goods manufactured within the State which do not come within the definition already contained in the said section 10 and which are exported by the person who in relation to the relevant basis period or the relevant accounting period is the company claiming relief under Part III of the Act, where the selling by such person of the goods so exported is selling by wholesale.
(b) “Selling by wholesale” in the foregoing paragraph means selling goods of any class to a person who carries on a business of selling goods of that class or who uses goods of that class for the purposes of a trade or undertaking carried on by him.
(2) In a case in which section 12 of the Act applies and the export out of the State in the relevant basis period consisted of or included goods with respect to which subsection (1) of this section provides for the inclusion thereof in the definition of “goods”, Part III of the Act shall have effect subject to the insertion, in subsections (2) and (4) and in paragraph (b) of subsection (6) of the said section 12, of “and of merchandise (whether exported or not) other than such goods” after “goods (whether exported or not)” wherever the latter words occur.
(3) In a case in which section 13 of the Act applies and the export out of the State in the relevant accounting period consisted of or included goods with respect to which subsection (1) of this section provides for the inclusion thereof in the definition of “goods”, Part III of the Act shall have effect subject to the insertion, in subsections (2) and (4) and in paragraph (c) of subsection (10) of the said section 13, of “and of merchandise (whether exported or not) other than such goods” after “goods (whether exported or not)” wherever the latter words occur.
(4) This section shall have effect—
(a) in relation to income tax, for any year of assessment beginning on or after the 6th day of April, 1960, and
(b) in relation to corporation profits tax, for any accounting period or part of an accounting period subsequent to the 5th day of April, 1960,
and, in the case of corporation profits tax, the Revenue Commissioners may, for the purposes of this section, in relation to any such part of an accounting period, make such apportionments as may be appropriate.
Extension of periods for relief under Part III of the Act.
28.—(1) Subsection (2) of section 56 of the Finance Act, 1958 shall, except in relation to subsection (6) of section 12 of the Act, have effect as if the following paragraph were substituted for paragraph (b):
“(b) in relation—
(i) to a company which exports goods on or after the 6th day of April, 1960, and has not exported goods before that date, the following definition shall be substituted for the definition of ‘year of claim’:
‘year of claim’ means each of ten consecutive years of assessment of which the first is either the earliest year of assessment for which income tax under Case I of Schedule D in respect of the company's trade is finally computed on the profits or gains of a period in which the company exports goods or the next succeeding year of assessment, as the company elects, or, in default of election, the said succeeding year of assessment, but the year 1975-76 or any subsequent year of assessment shall in no case be a year of claim, and
(ii) to a company which—
(I) exports goods,
(II) is not a company referred to in subparagraph (i) of this paragraph,
(III) has not made and would not have been entitled to make a claim under section 12 of the Act in respect of the year 1959-60 or any earlier year of assessment, and
(IV) would not, but for the provisions of section 27 of the Finance Act, 1960, be entitled to make a claim under section 12 of the Act,
the following definition shall be substituted for the definition of ‘year of claim’:
‘year of claim’ means each of ten consecutive years of assessment of which the first is either the year 1960-61 or the year 1961-62, as the company elects, or in default of election, the year 1961-62.”
(2) Except in relation to subsection (10) of section 13 of the Act, the following definition is hereby substituted in section 10 of the Act for the definition of “accounting period”:
“‘accounting period’ means an accounting period or part of an accounting period of a company within the period of ten years from the later of the two following days, that is to say:
(a) the 1st day of October, 1956, or
(b) the first day of the basis period for the year of assessment which, for the purposes of relief under section 12 of the Act, is the company's first year of claim or the 6th day of April, 1965, whichever of those days is the earlier;”.
Additional years of claim and accounting periods for Part III of the Act.
29.—(1) In relation to a company which has obtained relief under subsection (1) or subsection (3) of section 12 of the Act, subsections (1) to (5) of the said section 12 shall apply as respects the five consecutive years of assessment the first of which is the year of assessment immediately following the company's last year of claim within the meaning of section 10 of the Act as if—
(a) each of those years were a year of claim, and
(b) for “shall be reduced to nil” in paragraphs (a) and (b) of the said subsection (5) there were substituted—
(i) in the case of the first of those years, “shall be reduced by eighty per cent.”,
(ii) in the case of the second of those years, “shall be reduced by sixty-five per cent.”,
(iii) in the case of the third of those years, “shall be reduced by fifty per cent.”,
(iv) in the case of the fourth of those years, “shall be reduced by thirty-five per cent.”, and
(v) in the case of the fifth of those years, “shall be reduced by fifteen per cent.”
(2) In relation to a company which has obtained relief under subsection (1) or subsection (3) of section 13 of the Act, subsections (1) to (9) of the said section 13 shall apply as respects any accounting period or part of an accounting period of the company within the period of five years commencing on the expiration of the period comprising the company's accounting periods within the meaning of section 10 of the Act, as if—
(a) “accounting period”, wherever occurring in those subsections, referred to it, and
(b) for “shall be reduced to nil” in paragraphs (a) and (b) of the said subsection (9) there were substituted—
(i) in case it is an accounting period or part of an accounting period within the first of those years, “shall be reduced by eighty per cent.”,
(ii) in case it is an accounting period or part of an accounting period within the second of those years, “shall be reduced by sixty-five per cent.”,
(iii) in case it is an accounting period or part of an accounting period within the third of those years, “shall be reduced by fifty per cent.”,
(iv) in case it is an accounting period or part of an accounting period within the fourth of those years, “shall be reduced by thirty-five per cent.”, and
(v) in case it is an accounting period or part of an accounting period within the fifth of those years, “shall be reduced by fifteen per cent.”
Transactions between associated persons and company succeeding to trade of another company.
30.—(1) This section shall apply to a company claiming relief under Part III of the Act by virtue of the foregoing sections of this Part of this Act.
(2) Where, after the passing of this Act, a company (hereafter in this subsection referred to as the buyer) buys from another person (hereafter in this subsection referred to as the seller) and—
(a) the seller has control over the buyer or, the seller being a body corporate or partnership, the buyer has control over the seller or some other person has control over both the seller and the buyer, and
(b) the price in the transaction is less than that which might have been expected to obtain if the parties to the transaction had been independent parties dealing at arm's length,
then, the profits of the buyer which are attributable to sales shall, for the purposes of Part III of the Act, be computed as if the price in the transaction had been that which would have obtained if the transaction had been a transaction between independent persons dealing as aforesaid.
(3) In subsection (2) of this section “control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.
(4) Where a company (hereafter in this subsection referred to as the succeeding company) succeeds to a trade or a part of a trade which, on or after the 6th day of April, 1960, was carried on by another company (hereafter in this subsection referred to as the original company) and the original company has or could have made a claim to relief under Part III of the Act, then, relief by virtue of the foregoing sections of this Part of this Act, in so far as such relief relates to the trade or the part of the trade in question, shall be granted to the succeeding company only as respects the remaining years of claim and the remaining accounting periods for which relief under Part III of the Act might have been claimed by the original company if it had continued to carry on the trade or the part of the trade in question.
(5) The Revenue Commissioners may by notice in writing require the company to furnish them with such information or particulars as may be necessary for the purposes of this section, and subsections (1) and (3) of section 12 and subsections (1) and (3) of section 13 of the Act shall have effect as if the matters of which proof is required by those subsections included the information or particulars specified in a notice under this subsection.
Production of documents and records.
31.—(1) Upon request made to him by an authorised officer at any premises of a company claiming relief under Part III of the Act, any person employed by the company at the premises shall produce to the authorised officer all such invoices, accounts, books and other documents and records whatsoever relating to purchase and sale of goods by the company as may be in such person's power, possession and procurement and, on production thereof, shall permit the authorised officer to examine them and take copies thereof or extracts therefrom.
(2) If a person requested under subsection (1) of this section does not comply with the requirements of that subsection, he shall be liable to a penalty of fifty pounds.
(3) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.
(4) Where, in pursuance of this section, an authorised officer requests production of any documents or records, he shall, on request, show his authorisation for the purposes of this section to the person concerned.
(5) In this section, “authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section.
Extension of Part II of the Act.
32.—(1) In this section—
“specified minerals” means gypsum and anhydrite;
“specified mining operations” means mining operations (by underground or opencast excavation) within the State, whether before or after the passing of this Act, but only in so far as the production of specified minerals results or has resulted therefrom.
(2) Part II of the Act shall apply to specified mining operations as if—
(a) “coal-mining operations”, wherever occurring in that Part (including wherever occurring after “new” or “existing”), referred to specified mining operations,
(b) “production of coal”, wherever occurring in that Part, referred to production of specified minerals,
(c) “output of coal”, wherever occurring in that Part (including wherever occurring after “standard”), referred to output of specified minerals,
(d) “or the year of assessment beginning on the 6th day of April, 1960 (whichever year is the later)” were inserted after “year of assessment in which the commencement day occurs” in subsection (1) of section 7 of the Act,
(e) “or the 6th day of April, 1960 (whichever is the later)” were inserted after “commencement day” in paragraph (a) of subsection (2) of section 7 of the Act,
(f) “the 6th day of April, 1960” were substituted in paragraph (a) of subsection (2) of section 8 of the Act for “the 1st day of October, 1956”,
(g) the following definition were substituted in paragraph (a) of subsection (3) of section 8 of the Act for the definition of “relevant year of assessment”:
“‘relevant year of assessment’ means each of the seven consecutive years of assessment of which the first is the year of assessment commencing on the 6th day of April, 1960”.
Amendment of Part IV of the Act.
33.—For the purposes of Part IV of the Act, a building or structure in use as a holiday camp shall be deemed to be a building or structure in use for the purposes of the trade of hotel-keeping, but no allowance under the said Part IV shall be made by virtue of this section for any year of assessment prior to the year 1960-61.
PART V.
Confirmation of Agreement.
Confirmation of agreement.
34.—(1) The Agreement, set forth in the Third Schedule to this Act, made on the 23rd day of June, 1960, between the Government and the United Kingdom Government relating to the Agreement set forth in Part I of the First Schedule to the Finance Act, 1926 (as amended by the agreements set forth in the First Schedule to the Finance Act, 1928, the First Schedule to the Finance Act, 1948, and the Second Schedule to the Finance Act, 1959), is hereby confirmed and, subject to confirmation by the United Kingdom Parliament, shall have effect accordingly.
(2) For the purpose of carrying out any obligation under Article 2 of the Agreement set forth in the Third Schedule to this Act, the Government may by order direct that any provisions of the Income Tax Acts specified in the order, being provisions affecting in any way exemptions from income tax of persons resident in the State, shall not affect, and be deemed not to have affected, exemptions from income tax which persons enjoy as not resident in the State but resident in the United Kingdom, and any such order shall have effect accordingly.
PART VI.
Stamp Duties.
Exemption from stamp duty on certain bills of exchange.
35.—The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading beginning “Bill of Exchange—Payable on demand”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of tax in accordance with paragraph (1) of Regulation 31 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).”
Termination of stamp duty on passports.
36.—The stamp duty charged by the Stamp Act, 1891, on passports shall cease to be chargeable.
Use of adhesive stamps on certain copies and extracts.
37.—Notwithstanding section 2 of the Stamp Act, 1891, the stamp duty upon any attested or otherwise authenticated copy or extract of or from—
(a) an original will, testament, or codicil,
(b) the probate or probate copy of a will or codicil, or
(c) any letters of administration or any confirmation of a testament,
issued forth of a District Probate Registry may be denoted by an adhesive stamp, which is to be cancelled by the District Probate Registrar before the issue of the copy or extract.
PART VII.
Miscellaneous and General.
Capital Services Redemption Account.
38.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1959 amending section” means section 77 of the Finance Act, 1959;
“the tenth 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) Subsection (4) of the 1959 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1961, have effect with the substitution of “£991,095” for “£780,192”.
(3) Subsection (6) of the 1959 amending section shall have effect with the substitution of “£628,753” for “£504,682”.
(4) A sum of £951,035 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 March, 1961.
(5) The tenth 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 tenth, additional annuity, not exceeding £615,195 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the tenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Relief from certain duties.
39.—(1) (a) Where a person was of or over the age of twenty-one years on the 1st day of January, 1953, and it is proved by him or on his behalf to the satisfaction of the Revenue Commissioners that as from the age of seven years or earlier, he was, during the appropriate period, under the care of and maintained at their own expense by a married couple (not being his parents in a case in which he was born to his parents in lawful wedlock) as a member of their family and household, then, for the purposes of—
(i) succession duty and legacy duty,
(ii) the stamp duties chargeable on conveyances or transfers of land, and
(iii) exemption from customs duty under paragraph (b) of section 18 of the Finance Act, 1936,
he shall be considered as the child of that married couple born to them in lawful wedlock and not to be the child of any other person.
(b) In paragraph (a) of this subsection “the appropriate period” means—
(i) in case, during the period of seven years from the time when the person in question began to be under the care of and maintained by the married couple as a member of their family and household, one (but not both) of the married couple died—the period from the said time until the death,
(ii) in case, during the period of seven years from the said time, both of the married couple died—the period from the said time until the death of that one of the married couple who died first, and
(iii) in any other case—seven years.
(2) Subsection (1) of this section does not apply to acquisitions of property which occurred before the 1st day of January, 1953, but, subject to that exception, it applies to acquisitions of property which occurred either before or after the passing of this Act.
(3) Where—
(a) there has been, before the passing of this Act and not earlier than the 1st day of January, 1953, an acquisition of property,
(b) duty was paid before the passing of this Act in relation to the acquisition, and
(c) the duty either—
(i) would not have been payable, or
(ii) exceeded the duty which would have been payable,
if this section had been passed before the acquisition took place,
the duty or the excess (as the case may be) shall be repaid provided that application for repayment is made to the Revenue Commissioners within one year from the passing of this Act.
Amendment of section 11 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.
40.—Section 11 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, is hereby amended, with effect as from the passing of that Act, by the insertion in paragraph (a) of subsection (2) of “or the 6th day of April, 1954 (whichever is the later)” before “shall”.
Amendment of Part V of Finance Act, 1959.
41.—(1) In relation to a building or structure the capital expenditure on the construction of which has been incurred on or after the 1st day of January, 1960, and which falls to be regarded as an industrial building or structure by reason of its use for the purposes of the trade of hotel-keeping, Part V of the Finance Act, 1959, shall have effect as if—
(a) “one-tenth” were substituted for “one-fiftieth” in subsection (1) of section 25 and subsection (4) of section 27 of that Act, and
(b) “tenth year” were substituted for “fiftieth year” in subsection (3) of section 25 and subsection (1) of section 26 of that Act.
(2) For the purposes of Part V of the Finance Act, 1959, and subsection (1) of this section a building or structure in use as a holiday camp shall be deemed to be a building or structure in use for the purposes of the trade of hotel-keeping.
Repeals.
42.—(1) Each enactment specified in column (2) of Part I of the Fourth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part as on and from the date specified in column (4) of that Part.
(2) (a) The enactment specified in column (2) of Part II of the Fourth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall have effect only in relation to persons dying after the 27th day of April, 1960.
Care and management of taxes and duties.
43.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
44.—(1) This Act may be cited as the Finance Act, 1960.
(2) Parts I and V of this Act and the Third Schedule thereto shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part IV of this Act shall, so far as it relates to income tax (including sur-tax), be construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be construed together with Part V of the Finance Act, 1920 and the enactments amending or extending that Part.
(5) Part VI of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part I of this Act shall be deemed to come into force and shall take effect as on and from the 6th day of April, 1960.
(7) 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.
FIRST SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured:— | |||||||
If Stripped or Stemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 2 | 7 | 11 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 13 | 3 | |||
If Unstripped or Unstemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 2 | 7 | 10½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 13 | 2½ | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured:— | |||||||
Cigars | the lb. | 3 | 1 | 0 | 2 | 10 | 10 |
Cigarettes | ” | 2 | 18 | 6 | 2 | 8 | 9 |
Cavendish or Negrohead | ” | 3 | 0 | 6 | 2 | 10 | 5 |
Cavendish or Negrohead manufactured in Bond | ” | 3 | 0 | 0 | 2 | 10 | 0 |
Other Manufactured Tobacco | ” | 2 | 18 | 6 | 2 | 8 | 9 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 18 | 0 | 2 | 8 | 4 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 3 | 0 | 6 | 2 | 10 | 5 |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb | 2 | 6 | 9½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 12 | 0 |
Manufactured:— | ||||
Cavendish or Negrohead manufactured in Bond | ” | 2 | 8 | 7 |
Part III.
Preferential rates of customs duties on unmanufactured tobacco.
£ | s | d. | ||
Unmanufactured:— | ||||
If Stripped or Stemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 2 | 6 | 4½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 11 | 6 |
If Unstripped or Unstemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 2 | 6 | 4 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 11 | 5½ |
SECOND SCHEDULE.
Scale of Rates of Estate Duty.
Principal Value of the Estate | Rate per cent. of duty | |||||
£ | £ | |||||
Exceeding | 5,000 | and | not | exceeding | 7,500 | 3 |
” | 7,500 | ” | ” | ” | 10,000 | 4 |
” | 10,000 | ” | ” | ” | 12,500 | 6 |
” | 12,500 | ” | ” | ” | 15,000 | 8 |
” | 15,000 | ” | ” | ” | 17,500 | 10 |
” | 17,500 | ” | ” | ” | 20,000 | 12 |
” | 20,000 | ” | ” | ” | 25,000 | 14 |
” | 25,000 | ” | ” | ” | 30,000 | 16 |
” | 30,000 | ” | ” | ” | 35,000 | 18 |
” | 35,000 | ” | ” | ” | 40,000 | 21 |
” | 40,000 | ” | ” | ” | 45,000 | 24 |
” | 45,000 | ” | ” | ” | 50,000 | 27 |
” | 50,000 | ” | ” | ” | 60,000 | 30 |
” | 60,000 | ” | ” | ” | 75,000 | 33 |
” | 75,000 | ” | ” | ” | 100,000 | 37 |
” | 100,000 | ” | ” | ” | 150,000 | 41 |
” | 150,000 | ” | ” | ” | 200,000 | 45 |
” | 200,000 | ” | ” | ” | 250,000 | 49 |
” | 250,000 | 53 | ||||
THIRD SCHEDULE.
Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain Exemptions from Tax.
The Government of Ireland and the Government of the United Kingdom,
Considering the Agreement of the 14th April, 1926, between the Government of the Irish Free State and the British Government in pursuance of which exemptions from tax are conferred on persons resident in one only of the countries from tax under the law of the other,
Considering that legislation may be enacted in either country to maintain the proper incidence of liability to income tax and to prevent the obtaining of undue tax advantages,
Considering that such legislation may be insufficiently effective unless, as well as applying to persons resident in the country where it is enacted, it applies also to persons not so resident but resident in the other of the two countries and accordingly affects exemptions from tax conferred in pursuance of the said Agreement of 1926,
Recognising that the legislation which was the subject of the Agreement of the 4th April, 1959, made between the two Governments affected the said exemptions in particular ways, and desiring to supplement that Agreement by a more general Agreement,
Desiring to declare that save as provided by this Agreement the continuance in force of the said Agreement of 1926 shall not be affected by the enactment of such legislation,
Have agreed as follows:—
Article 1.
Legislation enacted in either country at any time after the date of this Agreement and affecting in any way exemptions from income tax of that country of persons resident in that country shall, except as otherwise provided by the legislation and subject to the next following Article of this Agreement, have the like effect on exemptions from that tax which persons enjoy as not resident in that country but resident in the other of the two countries, and the enactment of such legislation shall not affect the continuance in force of the said Agreement of 1926, as amended by Agreements of the 25th April, 1928, the 21st July, 1947, and the 4th April, 1959, and this Agreement.
Article 2.
If the Government of either country represents that any provisions of legislation enacted in the other country, being provisions falling within Article 1 of this Agreement, are nevertheless not within the intention of the Agreement, the two Governments shall consult and if they agree that Article 1 ought not to apply the Government of the country in which the legislation was enacted shall take the necessary steps to secure that the said provisions shall not affect, or be deemed to have affected, exemptions from the income tax of that country which persons enjoy as not resident therein but resident in the other country.
Article 3.
This Agreement shall become effective on the exchange of notes confirming that the necessary steps have been taken to give it the force of law in Ireland and the United Kingdom, and thereafter shall remain effective only so long as it has the force of law in both countries.
Dated this 23rd day of June, 1960.
For the Government of Ireland. | For the Government of the United Kingdom. |
SÉAMAS Ó RIAIN. | D. HEATHCOAT AMORY. |
FOURTH SCHEDULE.
Enactments Repealed.
Part I.
Session and Chapter or Number and Year | Short title | Extent of Repeal | Date of Repeal |
(1) | (2) | (3) | (4) |
5 & 6 Vic., c. 93. | Tobacco Act, 1842. | Section 13. | The 28th day of April, 1960. |
54 & 55 Vic., c. 39. | Stamp Act, 1891. | In the First Schedule the head of charge “Passport”. | The date of the passing of this Act. |
No. 31 of 1931. | The words “or tobacco” in paragraph (a) of section 24. | The 28th day of April, 1960. | |
No. 18 of 1937. | Finance Act, 1937. | Section 4. | The 6th day of April, 1960. |
No. 15 of 1946. | The 6th day of April, 1960. | ||
No. 25 of 1958. | The words “Subject to subsection (3) of this section,” in subsection (2) of section 56; subsection (3) of section 56. | The 6th day of April, 1960. |
Part II.
Number and Year | Short title | Extent of Repeal |
(1) | (2) | (3) |
No. 15 of 1951. | Subsections (1) and (6) of section 14. |