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Uimhir 21 de 1969
AN tACHT AIRGEADAIS, 1969
[An tiontú oifigiúil]
[29 Iúil, 1969]
CUID I
Cáin Ioncaim
Cáin ioncaim, agus forcháin don bhliain 1969-70.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1969, a mhuirearú de réir seacht scilling sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1969, a mhuirearú ar ioncam aon phearsan aonair ar mó ná dhá mhíle cúig chéad punt iomlán a ioncaim ó gach bunadh agus muirearófar amhlaidh í de réir na rátaí céanna ar dá réir a mhuirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1968.
Díolúine do thuilleamh áirithe de chuid scríbhneoirí, cumadóirí agus ealaíontóirí.
2.—(1) San alt seo ciallaíonn “saothar” saothar bunaidh cruthaíoch, cibé acu roimh dháta an Achta seo a rith nó dá éis sin a scríobhadh, a cumadh nó a rinneadh é, de réir mar a bheidh, agus is d'aicme acu seo a leanas—
(a) leabhar nó scríbhneoireacht eile;
(b) dráma;
(c) cumadóireacht cheoil;
(d) péintéireacht nó pictiúr eile a samhail;
(e) dealbhóireacht.
(2) (a) Baineann an t-alt seo le pearsa aonair—
(i) ar sa Stát a chónaíonn sé agus nach gcónaíonn in aon áit eile, agus
(ii) (I) a gcinnfidh na Coimisinéirí Ioncaim, tar éis breithniú a dhéanamh ar aon fhianaise maidir leis an ábhar a chuirfidh an phearsa aonair faoina mbráid agus tar éis dul i gcomhairle (má théann), mar a mheasfaidh siad is gá, le cibé duine nó comhlacht daoine a mheasfaidh siad a d'fhéadfadh cabhrú leo, go bhfuil aige scríofa, cumtha nó déanta, de réir mar a bheidh, ina aonar nó i gcomhar le pearsa aonair eile saothar nó saothair dá dtugtar d'aitheantas coitianta go bhfuil fiúntas cultúir nó ealaíona ann nó iontu, nó
(II) a bhfuil aigescríofa, cumtha nó déanta, de réir mar a bheidh, ina aonar nó i gcomhar le pearsa aonair eile, saothar áirithe a gcinnfidh na Coimisinéirí Ioncaim, tar éis breithniú a dhéanamh ar an saothar agus ar aon fhianaise maidir leis an ábhar a chuirfidh an phearsa aonair faoina mbráid agus tar éis dul i gcomhairle (má théann), mar a mheasfaidh siad is gá, le cibé duine nó comhlacht daoine a mheasfaidh siad a d'fhéadfadh cabhrú leo, gur saothar é a bhfuil fiúntas cultúir nó ealaíona ann.
(b) Ní dhéanfaidh na Coimisinéirí Ioncaim cinneadh faoin bhfo-alt seo maidir le pearsa aonair mura rud é—
(i) go n-éileoidh an phearsa aonair go cuí cinneadh ar na Coimisinéirí Ioncaim arb éileamh é, i gcás an cinneadh a iarraidh faoi mhír (a) (ii) (II), a dhéanfar taí éis an saothar a mbeifear á iarraidh ina leith a fhoilsiú, a tháirgeadh nó a dhíol, de réir mar a bheidh, agus
(ii) go ndéanfaidh an phearsa aonair de réir aon iarratais chuige faoi fho-alt (4).
(3) (a) Aon phearsa aonair lena mbaineann an t-alt seo agus a dhéanfaidh éileamh go cuí chun na gCoimisinéirí Ioncaim chuige sin beidh sé, faoi réir mhír (b), i dteideal go ndéanfar neamhshuim, chun críocha uile na nAchtanna Cánach Ioncaim, dá chuid brabús nó gnóchan ón saothar nó ó na saothair a mbeidh cinneadh déanta ag na Coimisi néirí Ioncaim ina leith faoi chlásal I nó II d'fho-alt (2) (a) (ii), nó ó shaothar dá chuid d'aon-earnáil leis an saothar sin, a fhoilsiú, a tháirgeadh nó a dhíol, de réir mar a bheidh, agus a bheadh, ar leith ón alt seo, le háireamh in aon mheasúnacht a dhéanfaí air faoi Chás II de Sceideal D.
(b) An díolúine a údaraítear leis an alt seo ní bheidh feidhm aici maidir le haon bhliain mheasúnachta roimh an mbliain mheasúnachta a dhéanfaidh an phearsa aonair éileamh faoi chlásal I nó II d'fho-alt (2) (a) (ii) a ndéanfaidh na Coimisinéirí Ioncaim cinneadh ina leith den sórt dá dtagraítear sa chlásal sin I nó II, de réir mar a bheidh.
(c) Féadfar an faoiseamh a fhoráiltear leis an alt seo a thabhairt trí aisíoc nó ar shlí eile.
(4) (a) I gcás ina ndéanfaidh pearsa aonair éileamh lena mbaineann fo-alt (2) (a) (ii) (I), féadfaidh na Coimisinéirí Ioncaim fógra nó fógraí i scríbhinn a sheirbheáil air á iarraidh air cibé eolas, leabhair, doiciméid nó fianaise cile a mheasfaidh siad is gá chun cinneadh a dhéanamh faoin bhfo-alt sin (2) (a) (ii) (I) a thabhairt dóibh laistigh de cibé tréimhse a shonrófar san fhógra nó sna fógraí.
(b) I gcás na ndéanfaidh pearsa aonair éileamh lena mbaineann fo-alt 2 (a) (ii) (II)—
(i) i gcás leabhair nó scríbhneoireachta eile nó dráma nó cumadóireachta ceoil, tabharfaidh sé trí chóip do na Coimisinéirí Ioncaim má iarrann siad sin, agus
(ii) i gcás péintéireachta nó pictiúr eile a samhail nó dealbhóireachta, tabharfaidh sé, nó socróidh sé go dtabharfar, má iarrann na Coimisinéirí Ioncaim sin, cibé saoráidí a mheasfaidh na Coimisinéirí Ioncaim is gá chun cinneadh a dhéanamh faoin bhfo-alt sin (2) (a) (ii) (II) (lena n-áirítear aon cheadanna nó toiliú is gá a fháil ón duine ar leis nó a bhfuil ina sheilbh aige an phéintéireacht, an pictiúr nó an dealbhóireacht).
(5) Féadfaidh na Coimisinéirí Ioncaim fógra nó fógraí i scríbhinn a sheirbheáil ar phearsa aonair a dhéanfaidh éileamh faoi fho-alt (3) á cheangal air na leabhair, na cuntais agus na doiciméid sin uile a iarrfar agus a bheidh ina sheilbh nó ar a chumhacht a chur ar fáil laistigh de cibé am a shonrófar san fhógra, is leabhair, cuntais agus doiciméid a bhainfidh le foilsiú, táirgeadh nó díol, de réir mar a bheidh, an tsaothair a mbeidh díolúine á éileamh i leith na mbrabús nó na ngnóchan uaidh.
(6) Chun teacht ar mhéid na mbrabús nó na ngnóchan a ndéanfar neamhshuim de faoin alt seo chun críocha uile na nAchtanna Cánach Ioncaim, féadfaidh na Coimisinéirí Ioncaim cibé leithroinnt is gá a dhéanamh ar fháltais agus caiteachais.
(7) D'ainneoin aon díolúine a fhoráiltear leis an alt seo, beidh feidhm ag forálacha na nAchtanna Cánach Ioncaim maidir le pearsa aonair do thabhairt tuairisceáin ar a ioncam iomlán ionann is nár údaraíodh an díolúine.
Duine fostaithe ag tabhairt aire do dhuine éagumasaithe.
1967, Uimh 6.
3.—(1) Faoi réir forálacha an ailt seo, aon phearsa aonair a dhéanfaidh, sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim, éileamh chuige sin, tuairisceán san fhoirm fhorordaithe a thabhairt ar a ioncam iomlán agus a chruthú—
(a) (i) go raibh sé, i gcaitheamh na bliana measúnachta, faoi éagumas iomlán le héiglíocht choirp nó mheabhrach, nó
(ii) go raibh a bhanchéile, agus eisean pósta, faoi éagumas iomlán le héiglíocht choirp nó mheabhrach i gcaitheamh na bliana measúnachta, agus
(b) go raibh duine ar fostú aige an bhliain mheasúnachta chun aire a thabhairt don duine (is é sin, an phearsa aonair nó a bhanchéile) a bhí faoi éagumas amhlaidh,
beidh sé, le linn méid a ioncaim inchánaithe a bheith á ríomh, i dteideal £100 a bhaint as a ioncam inmheasúnaithe.
(2) Ní lamhálfar thar asbhaint amháin faoin alt seo d'aon éilitheoir in aghaidh aon bhliana áirithe.
(3) (a) Bainfidh forálacha ailt 146 agus 149 den Acht Cánach Ioncaim, 1967, le hasbhaint faoin alt seo mar a bhaineann siad le haon liúntas, asbhaint nó faoiseamh faoi ailt 134 go 145 den Acht sin.
(b) Beidh feidhm maidir le hasbhaint faoin alt seo ag forálacha Sceideal 4 a ghabhann leis an Acht Cánach Ioncaim, 1967, agus mhír IX de Sceideal 18 a ghabhann leis an Acht sin, agus iad modhnaithe mar is gá.
(4) I gcás ina lamhálfar asbhaint in aghaidh aon bhliana measúnachta do phearsa aonair faoin alt seo i leith duine fhostaithe, ní bheidh an phearsa aonair i dteideal asbhaint i leith an duine sin faoi alt 141 nó 142 den Acht Cánach Ioncaim. 1967.
(5) Leasaítear leis seo alt 153 (1) (d) den Acht Cánach Ioncaim, 1967, trí “agus alt 3 den Acht Airgeadais, 1969”, a chur isteach i ndiaidh “1967”.
(6) Leasaítear leis seo alt 193 den Acht Cánach Ioncaim, 1967—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (2) i ndiaidh mhír (c):
“(cc) a mhéid gur ó fhaoiseamh dó faoi alt 3 den Acht Airgeadais, 1969, sna comhréirí a iompraíonn siad costas fostaithe an duine arb ina leith a thabharfar an faoiseamh,”; agus
(b) trí “nó faoi alt 3 den Acht Cánach Ioncaim, 1969” a chur isteach ag deireadh fho-alt (6).
(7) Leasaítear leis seo alt 497 den Acht Cánach Ioncaim, 1967, trí “nó faoi alt 3 den Acht Airgeadais, 1967,” a chur isteach i ndiaidh “143”.
(8) Leasaítear leis seo alt 523 den Acht Cánach Ioncaim, 1967—
(a) trí “, 142 agus alt 3 den Acht Airgeadais, 1969” a chur in ionad “agus 142”; agus
(b) trí “agus trína ghlacadh go ndéanann aon mhéid a áireofar in asbhaint faoin mír sin (a) i leith faoisimh faoi alt 3 den Acht Airgeadais, 1969, ioncam an fhearchéile nó an bhanchéile a laghdú de réir mar is eisean nó ise a iompraíonn costas fostaithe an duine ar ina leith a thabharfar an faoiseamh” a chur isteach ag deireadh fho-alt (3) (b) (i).
Asbhaintí i leith innealra nó gléasra deachúlaithe.
4.—(1) San alt seo—
ciallaíonn an briathar “athchóiriú”, maidir le hinnealra nó gléasra, aon athchóiriú nó oiriúnú ar an innealra nó ar an ngléasra mar gheall ar chóras airgid reatha deachúil a thabhairt isteach sa Stát;
ciallaíonn “innealra nó gléasra deachúlaithe” innealra nó gléasra—
(a) a soláthraíodh, roimh an 6ú lá d'Aibreán, 1971, lena úsáid in aon limistéar seachas limistéar neamhfhorbartha chun críocha trádála nó gairme agus a bhí, le linn é a sholáthar, gan úsáid a bheith déanta de agus gan bheith réchaite,
(b) is de chineál a soláthraíodh amhlaidh mar gheall ar chóras airgid reatha deachúil a thabhairt isteach sa Stát, agus
(c) nár soláthraíodh amhlaidh lena úsáid ag monarú innealra nó gléasra;
tá an bhrí chéanna le “limistéar neamhfhorbartha” atá leis san Acht um Limistéirí Neamhfhorbartha, 1952.
(2) Faoi réir forálacha an ailt seo, i gcás asbhaint a bheith le lamháil d'aon bhliain mheasúnachta faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith caitheamh agus cuimilt aon innealra nó gléasra dheachúlaithe, déanfar, faoi réir fho-alt (6) den alt seo, an asbhaint a mhéadú cibé méid a shonróidh an duine dá mbeidh an asbhaint le lamháil agus é ag déanamh a éilimh ar an asbhaint; agus, maidir le cás ina raibh éifeacht ag an bhfo-alt seo, déanfar aon tagairt sna hAchtanna Cánach Ioncaim d'asbhaint arna lamháil faoin alt sin 241 a fhorléiriú mar thagairt don asbhaint sin arna mhéadú faoin bhfo-alt seo.
(3) Ní bhainfidh fo-alt (2) le hinnealra nó gléasra deachúlaithe arna ligean chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967, mura bhforálann an conradh ligin go dtiocfaidh nó go mb'fhéidir go dtiocfaidh an duine chun bheith ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a chomhlíonadh; agus i gcás ina bhforálann an conradh amhlaidh, má scoireann an duine de bheith i dteideal (seachas ar é d'fháil bháis) sochair an chonradh a mhéid a bhaineann sé leis an innealra nó an gléasra, ach gan é teacht chun bheith ina úinéir ar an innealra nó an gléasra, measfar nach raibh feidhm ag fo-alt (2) maidir leis an innealra nó an gléasra, agus, dá réir sin, déanfar cibé measúnachtaí breise agus coigeartuithe breise ar mheasúnachtaí is iomchuí.
(4) I gcás ina ndéanfar an asbhaint faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith caitheamh agus cuimilt aon innealra nó gléasra a mhéadú faoin alt seo in aghaidh aon bhliana measúnachta, ní thabharfar aon liúntas faoi Chaibidil I de Chuid XV den Acht sin maidir leis an innealra nó an gléasra in aghaidh na bliana measúnachta sin nó aon bhliana measúnachta dá éis sin.
(5) Más rud é, i gcás duine a mbeidh gairm nó trádáil á seoladh aige, go dtabhóidh sé, roimh an 6ú lá d'Aibreán, 1971, caiteachas ag athchóiriú innealra nó gléasra a bheidh á úsáid chun críocha na trádála nó na gairme agus nach mbeidh á úsáid chun innealra nó gléasra a mhonarú, ní bheidh méid an chaiteachais sin (muran inlamháilte amhlaidh é ar shlí eile) inlamháilte mar asbhaint le linn ríomh a bheith á dhéanamh chun críocha cánach ioncaim ar bhrabúis nó gnóchain nó caillteanais na trádála nó na gairme, agus, i gcás ina lamhálfar amhlaidh é, ní mheasfar gur caiteachas caipitil é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim.
Ioncam ciste árachais saoil choigríche.
5.—(1) Leasaítear leis seo alt 76 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) I gcás—
(a) aon urrúis a d'eisigh an tAire Airgeadais agus coinníoll sna téarmaí a shonraítear in alt 464 ag gabháil leo, nó
(b) aon stoic nó urrúis eile lena mbaineann alt 474 agus a eisíodh agus ceachtar den dá choinníoll nó an dá choinníoll a shonraítear i bhfo-alt (2) den alt sin ag gabháil leo,
a bheith de thuras na huaire ina gcuid d'infheistíochtaí chiste árachais saoil choigríche de chuid cuideachta árachais, ní bheidh an t-ioncam ó aon stoic nó urrúis acu sin, má chuirtear é chun críocha an chiste sin nó má athinfheistítear é ionas gur cuid den chiste sin é inchánaithe.
(8) I gcás inar deimhin leis na Coimisinéirí Ioncaim go ndear nadh aon ioncam ó infheistíochtaí chiste árachais saoil choigríche de chuid chuideachta árachais a chur chun an Stáit agus a infheistiú, mar chuid d'infheistíochtaí an chiste sin, in aon stoic no urrúis a eisíodh mar a dúradh, ní bheidh cáin inmhuirir ar an ioncam sin agus déanfar, más gá sin, aon cháin a íocadh air a aisíoc leis an gcuideachta.”.
(2) I gcás ina seolann cuideachta árachais ar sa Stát atá a ceannoifig aici gnó i dTuaisceart Éireann nó sa Bhreatain Mhór agus go bhfuil, faoi fhorálacha an dlí ansin ar comhréir le halt 237 den Acht Cánach Ioncaim, 1967, díolúine ó cháin ioncaim inlamháilte i leith ioncaim ó infheistíochtaí agus taiscí is inchurtha i leith gnó blianachtaí pinsin, beidh feidhm ag alt 76 den Acht Cánach Ioncaim, 1967, maidir leis an ioncam ionann is nach mbeadh éifeacht ag míreanna 1 (1) agus 2 de Chuid III den Séú Sceideal a ghabhann leis an Acht seo.
(3) Beidh éifeacht ag mír 1 (2) de Chuid III den Sceideal sin faoi réir fho-alt (2) den alt seo.
(4) Beidh feidhm ag alt 214 (5) den Acht Cánach Ioncaim, 1967, ionann is dá bhfolódh an tagairt ann d'ioncam tagairt d'ioncam ar tugadh faoiseamh ó cháin ina leith faoin alt seo.
(5) Leasaítear leis seo alt 237 (3) den Acht Cánach Ioncaim, 1967, trí “fho-alt (3), (7) nó (8) d'alt 76” a chur in ionad “alt 76 (3)”.
Measúnachtaí a dhéanamh do bhlianta roimh 1963-64.
6.—(1) I gcás ina mbeidh, tar éis an tAcht seo a rith, measúnacht don bhliain 1962-63 nó d'aon bhliain mheasúnachta roimhe sin le déanamh—
(a) faoi Sceideal A nó Sceideal B de réir alt 3 (1) den Acht Airgid, 1929, nó
(b) faoi Sceideal D nó Sceideal E de réir alt 9 (1) den Acht Airgeadais, 1944;
féadfar aon mheasúnacht den sórt sin a dhéanamh ionann is dá mbeadh ag aisghairm mhír (b) den alt sin 3 (1) agus an ailt sin 9 (1) le halt 104 (2) den Acht Airgeadais, 1963, agus leis an Séú Sceideal a ghabhann leis an Acht sin an éifeacht maidir le measúnachtaí a dhéanamh don bhliain 1962-63 nó d'aon bhliain mheasúnachta roimhe sin mar atá éifeacht aige maidir le measúnachtaí a dhéanamh don bhliain 1963-64 nó d'aon bhliain mheasúnachta ina dhiaidh sin.
(2) I gcás ina mbeidh, tar éis an tAcht seo a rith, dhá mheasúnacht nó níos mó le déanamh don bhliain 1962-63 nó d'aon bhliain mheasúnachta roimhe sin ar dhuine faoi Sceideal A, B, D nó E, nó faoi aon dá Sceideal nó níos mó acu sin, beidh feidhm ag forálacha alt 183 den Acht Cánach Ioncaim, 1967, maidir leis na measúnachtaí sin mar atá feidhm acu maidir le measúnachtaí don bhliain 1963-64 nó d'aon bhliain mheasúnachta ina dhiaidh sin.
Leasú ar alt 12 den Acht Airgeadais, 1967.
7.—Leasaítear leis seo alt 12 (2) den Acht Airgeadais, 1967—
(a) trí “£500” a chur in ionad “£300” i mír (b) (i).
(b) trí “£500-£450” a chur in ionad “£300-£250” i mír (b) (ii), agus
(c) tríd an mír nua seo a leanas a chur leis—
“(c) I gcás ina ndéanfaidh pearsa aonair a mbeidh éileamh déanta aige chuige sin agus a mbeidh tuairisceán san fhoirm fhorordaithe tugtha aige ar a ioncam a chruthú gur íoc sé sa bhliain mheasúnachta costais sláinte a tabhaíodh chun aireachas sláinte a sholáthar do dhaoine cáilithe agus is mó ná £100 sa chomhiomlán, ach aon chostais den sórt sin de bhreis ar £500 d'aon duine cáilithe áirithe a fhágáil as ríomh an chomhiomláin, beidh sé i dteideal, d'fhonn méid an ioncaim a muirearófar cáin iomcaim air ina leith a dhéanamh amach, go ndéanfar an méid a bheidh de bhreis ar £100 ag comhiomlán na gcostas sláinte sin arna ríomh amhlaidh a bhaint as a ioncam inmheasúnaithe agus is asbhaint í sin in ionad agus ní asbhaint í i dteannta asbhainte faoi mhír (a).”.
Leasú ar alt 125 den Acht Cánach Ioncaim, 1967.
8.—Leasaítear leis seo alt 125 (a) den Acht Cánach Ioncaim, 1967, tríd an méid seo a leanas a chur leis—
“nach díolaíochtaí fostaí ó aon oifig nó fosaíocht faoi Bhanc na hÉireann a thosóidh sé a shealbhú ar an dáta, nó tar éis an dáta, a aistreofar gnó Bhanc Náisiúnta na hÉireann Teoranta agus an Bhainc Ibeirnigh Theoranta chun Banc na hÉireann”.
Leasú ar alt 138 den Acht Cánach Ioncaim, 1967.
9.—Leasaítear leis seo alt 138 den Acht Cánach Ioncaim, 1967—
(a) trí “£424” a chur i bhfo-alt (1) in ionad “£394”, gach áit a bhfuil sé, “£249” a chur in ionad “£234” agus “£524” a chur in ionad “£494”; agus
(b) trí “£249” a chur i bhfo-alt (2) in ionad “£234” sa dá áit a bhfuil sé agus “£274” a chur in ionad “£259”.
Leasú ar alt 141 den Acht Cánach Ioncaim, 1967.
10.—Leasaítear leis seo alt 141 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur in ionad fho-alt (1):
“(1) Má chruthaíonn an t-éilitheoir go maireann tráth ar bith in imeacht na bliana measúnachta aon leanbh leis—
(a) atá faoi bhun 16 bliana d'aois, nó
(b) más os cionn 16 bliana d'aois dó i dtosach na bliana sin—
(i) atá ag fáil teagaisc lánaimsire in aon ollscoil, coláiste, scoil nó foras oideachais eile, nó
(ii) atá faoi bhuan-éagumas mar gheall ar éiglíocht mheabhrach nó choirp chun é féin a chothabháil agus gur tháinig an buan-éagumas sin air sula raibh 21 bliain d'aois slán aige nó gur tar éis dó 21 bliain d'aois a shlánú ach le linn dó a bheith ag fáil teagaisc lánaimsire mar a dúradh a tháinig an buan-éagumas sin air,
beidh, faoi réir forálacha an ailt seo, teideal aige i leith gach linbh den sórt sin chun na hasbhainte a shonraítear sa chéad fho-alt ina dhiaidh seo,
(1A) Is í an asbhaint dá dtagraítear i bhfo-alt (1):
(a) i gcás leanbh lena mbaineann mír (a) den fho-alt sin agus a gcruthóidh an t-éilitheoir faoi go raibh sé os cionn 11 bhliain d'aois i dtosach na bliana measúnachta, £150, agus i gcás aon linbh eile den sórt sin, £135:
Ar choinníoll go ndéanfar na hasbhaintí go léir, ach amháin ceann acu, a thabharfar faoi fho-ailt (1) agus (2) i leith leanaí a mbeadh an t-éilitheoir, nó a mbeadh sé, ar iarratas a dhéanamh go cuí, i dteideal liúntas leanaí dóibh in imeacht na bliana measúnachta a laghdú £10 an ceann don bhliain 1969-70 agus £15 an ceann d'aon bhliain ina dhiaidh sin,
(b) i gcás leanbh lena mbaineann fo-alt (1) (b) (i), £150,
(c) i gcás leanbh lena mbaineann fo-alt (1) (b) (ii) agus a gcothabhálann an t-éilitheoir é go hiomlán nó go páirteach ar a chostas féin, £150 mura lú ná £150 a chaith an t-éilitheoir an bhliain mheasúnacht ag cothabháil an linbh, agus, i gcás inar lú ná £150 an méid a chaith an t-éilitheoir le cothabháil an linbh amhlaidh, an méid sin:
Ar choinníoll—
(i) gur asbhaint in ionad, agus nach asbhaint i dteannta, aon asbhaint a mbeadh teideal ag an éilitheoir chuici i leith an linbh faoi alt 142 aon asbhaint faoi fho-alt (1) (b) (ii); agus
(ii) nach mbeidh an t-éilitheoir i dteideal níos mó ná asbhaint amháin faoi fho-alt (1) i leith an linbh chéanna.
(1B) Sna forálacha sin roimhe seo den alt seo—
folaíonn ‘leanbh’ leasleanbh agus leanbh neamhdhlisteanach ar phós a thuistí a chéile tar éis a bhreithe agus leanbh a bhfuil ordú uchtála faoin Acht Uchtála, 1952, i bhfeidhm ina leith;
ciallaíonn ‘liúntas leanaí’ liúntas faoi na hAchtanna Leasa Shóisialaigh (Liúntas Leanaí), 1944 go 1966.”.
Leasú ar alt 142 den Acht Cánach Ioncaim, 1967.
11.—Leasaítear leis seo alt 142 (1) den Acht Cánach Ioncaim, 1967, trí “£256” a chur in ionad “£200” sa dá áit a bhfuil sé agus trí “£196” a chur in ionad “£140”.
Leasú ar alt 157 den Acht Cánach Ioncaim, 1967.
12.—Cuirtear leis seo an mhír seo a leanas in ionad mhír (c) d'alt 157 den Acht Cánach Ioncaim, 1967:
“(c) an t-ús, na blianachtaí agus na díbhinní, agus na tuaras tail, agus na pinsin eile go léir is iníoctha ag an mBanc le daoine a thosóidh ar oifig nó fostaíocht a shealbhú faoin mBanc ar an dáta, nó tar éis an dáta, a aistreofar gnó Bhanc Náisiúnta na hÉireann Teoranta agus an Bhainc Ibeirnigh Theoranta chun an Bhainc; agus”.
Leasú ar alt 193 den Acht Cánach Ioncaim, 1967.
13.—Leasaítear leis seo alt 193 den Acht Cánach Ioncaim, 1967 tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Chun críocha mhíreanna (c) agus (f) d'fho-alt (2), déanfar an sochar ó chomhiomlán na n-asbhaintí is inlamháilte fao fho-ailt (1) agus (2) d'alt 141 lena mbaineann an coinníoll a ghabhann le halt 141 (1A) (a) a leithroinnt ionann is dá mbeadh gach asbhaint den sórt sin cóimhéid leis an gcomhiomlán sin arna roinnt ar an uimhir asbhaintí den sórt sin.”.
Leasú ar alt 246 den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 246 den Acht Cánach Ioncaim, 1967 tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) Ní thabharfar liúntas infheistíochta loingis faoi fho alt (1) i leith aon chaiteachas caipitiúil (cibé acu roimh dháta an Achta Airgeadais, 1969, nó dá éis sin a tabhaíodh é) a chuirfear i gcuntas chun críocha aon deontais faoi chomhair an chaiteachais sin ón Aire Iompair agus Cumhachta faoin Acht um Dheontais Infheistíochta Loingis, 1969.
(b) I gcás ina mbeidh liúntas infheistíochta loingis tugtha faoi fho-alt (1) i leith caiteachas caipitiúil a chuirfear i gcuntas chun críocha deontas den sórt a luaitear i mír (a), tarraingeofar siar an liúntas infheistíochta loingis agus déanfar cibé measúnachtaí breise agus cibé coigeartuithe ar mheasúnachtaí is gá de dhroim deontas infheistíochta loingis a tharraingt siar nó liúntas tosaigh faoi Chaibidil I de Chuid XV a chur ina ionad.”.
Leasú ar alt 374 den Acht Cánach Ioncaim, 1967.
15.—Leasaítear leis seo alt 374 (2) den Acht Cánach Ioncaim, 1967, trí “go dtí an 5ú lá d'Aibreán, 1990” a chur in ionad “go ceann na tréimhse cúig bliana fichead ón 25ú lá de Shamhain, 1958”.
Leasú ar alt 402 den Acht Cánach Ioncaim, 1967.
16.—Leasaítear leis seo alt 402 den Acht Cánach Ioncaim, 1967,—
(a) trí “chúig bliana déag” a chur in ionad, ach amháin maidir le halt 405 den Acht sin, “dheich mbliana” gach áit a bhfuil na focail dheiridh sin, agus
(b) trí “1990-91” a chur in ionad “1980-81” i mír (a) den choinníoll.
Leasú ar alt 523 den Acht Cánach Ioncaim, 1967.
17.—Leasaítear leis seo alt 523 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur leis—
“(5) Chun críocha fhomhíreanna (i) agus (ii) d'fho-alt (3) (b), déanfar an faoiseamh ó fhorcháin de dhroim chomhiomlán na n-asbhaintí is inlamháilte faoi fho-alt (1) agus (2) d'alt 141 lena mbaineann an coinníoll a ghabhann le fo-alt 141 (1A) (a) a roinnt ionann is dá mbeadh gach asbhaint acu sin cóimhéid leis an gcomhiomlán arna roinnt ar an uimhir asbhaintí den sórt sin.”.
CUID II
Forálacha a Leanann as, nó a Ghabhann le, Measúnachtaí faoi Sceidil A agus B den Acht Cánach Ioncaim, 1967, a Dhíbhe
Brabúis ó áitiú tailte áirithe.
18.—(1) San alt seo—
ciallaíonn “feirmeoireacht” feirmeoireacht talún feirmeoireachta, is é sin, talamh sa Stát atá áitithe go híomlán nó go formhór chun críocha feoirmeoireachta, a mbeadh na brabúis nó na gnóchain óna áitiú inmhuirir faoi Sceideal B a ghabhann leis an Acht Cánach Ioncaim, 1967, mura mbeadh an Sceideal sin á aisghairm leis an Acht seo;
ciallaíonn “áitiú”, maidir le talamh, úsáid na talún sin a shealbhú;
ciallaíonn “talamh coille” talamh coille sa Stát.
(2) Ach amháin mar a fhoráiltear a mhalairt le halt 81 den Acht Cánach Ioncaim, 1967, ní dhéanfar na brabúis nó na gnóchain—
(a) ó fheirmeoireacht, nó
(b) chun úinéir staile ó tháillí de bharr láracha a staileáil ag an stail nó chun páirt-úinéir staile ó tháillí staileála ag an stail nó ó chearta staileála ag an stail a dhíol, nó
(c) ó áitiú talún coille a bhainistítear ar fhoras tráchtála d'fhonn brabúis a dhéanamh,
a chur i gcuntas chun aon chríche de chuid na nAchtanna Cánach Ioncaim.
Déileálaithe eallaigh agus bainne.
19.—(1) San alt seo tá le “talamh feirme” agus “áitiú” an bhri chéanna atá leo in alt 18.
(2) Measfar gurb ionann agus trádáil a bheith á seoladh talamh feirme a bheith á áitiú ag déileálaí eallaigh nó ag déileálaí bainne nó ag díoltóir bainne i gcás nach bhfuil sáith cothabhála sa talamh don eallach a thugtar isteach ar an talamh agus muirearófar na brabúis nó na gnóchain uaidh faoi Chás 1 de Sceideal D.
Dibhinní a íoctar as brabúis dhíolmhaithe.
20.—(1) San alt seo ciallaíonn “brabúis dhíolmhaithe” aon bhrabúis nó gnóchain nach bhfuil, de bhua alt 18, inmhuirir i leith cánach faoi Sceideal D.
(2) I gcás cuid de dhíbhinn a íoc as brabúis dhíolmhaithe agus cuid eile di a íoc as brabúis eile, beidh feidhm ag ailt 456 agus 457 den Acht Cánach Ioncaim, 1967, ionann is dá mba dhá dhíbhinn a íocadh faoi seach as brabúis dhíolmhaithe agus as brabúis eile an díbhinn.
(3) Ní dhéanfar an méid sin d'aon díbhinn a íocadh as brabúis dhíolmhaithe a áireamh mar ioncam ná brabúis chun aon chríche de chuid na nAchtanna Cánach Ioncaim.
(4) Beidh feidhm agus éifeacht ag alt 458 den Acht Cánach Ioncaim, 1967, maidir le gach barántas, seic nó ordú arna tharraingt nó arna dhéanamh ag cuideachta (de réir brí an ailt sin) chun díbhinn a íoc is iníoctha go hiomlán nó go páirteach as brabúis dhíolmhaithe ionann is dá mbeadh ceangal ann for dtaispeánfadh an ráiteas sin, i dteannta na sonraí a cheanglaítear ar leith ón alt seo a thaispeáint, (de réir mar a dhlífidh an cás)—
(a) gur íoc díbhinne as brabúis dhíolmhaithe iomlán na suime dá bhfuil an barántas, an tseic nó an t-ordú tarraingthe nó déanta, nó
(b) gur íoc as brabúis dhíolmhaithe cuid den tsuim sin agus gur íoc as brabúis eile cuid (a luafar a mhéid comhlán sula ndéanfar aon asbhaint i leith cánach ioncaim) den tsuim sin.
Leasú ar Sceideal 6 den Acht Cánach Ioncaim, 1967.
21.—Leasaítear leis seo mír 1 de Chuid III de Sceideal 6 a ghabhann leis an Acht Cánach Ioncaim, 1967—
(a) trí “nó áitiú talún” a chur isteach i ndiaidh “nó cíosanna” i bhfomhír (2);
(b) tríd an gcoinníoll a ghabhann le fomhír (2) a scriosadh; agus
(c) trí fhomhír (3) a scriosadh.
Cánachas ar chíosanna agus ar fháltais eile.
22.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 81 den Acht Cánach Ioncaim, 1967:
“81.—(1) Gan dochar d'aon fhorálacha eile de na hAchtanna Cánach Ioncaim, i gcás aon bhrabúis nó gnóchain—
(a) ó aon chíos i leith aon áitribh, agus
(b) ó aon fháltais i leith aon éasúna,
measfar, faoi réir agus de réir forálacha na nAchtanna Cánach Ioncaim, gurb éard iad, chun críocha uile na nAchtanna sin, brabúis nó gnóchain bhliantúla laistigh de Sceideal D agus beidh an duine a bheidh i dteideal na mbrabús nó na ngnóchan sin (dá ngairtear an duine inmhuirir anseo ina dhiaidh seo sa Chaibidil seo) inmhuirir ina leith faoi Chás V (a cuireadh isteach leis an Acht Airgeadais 1969) den Sceideal sin:
Ar choinníoll nach bhfolaíonn na cíosanna nó na fáltais sin aon íocaíochtaí lena mbaineann alt 93.
(2) Measfar, chun gach críche a bhaineann le dliteanas i leith cánach ioncaim a dhéanamh amach, gurb as an aon-bhunadh amháin do bhrabúis nó gnóchain is inmhuirir faoi Chás V de Sceideal D agus beidh feidhm dá réir sin ag forálacha fho-alt (3).
(3) (a) Faoi réir forálacha an fho-ailt seo, ríomhfar cáin faoi Chás V de Sceideal D—
(i) maidir leis an mbliain mheasúnachta a tháinig na brabúis nó na gnóchain i gcéadóir, ar mhéid iomlán na mbrabús nó na ngnóchan a tháinig laistigh den bhliain sin, agus
(ii) maidir le blianta measúnachta ina dhiadh sin, ar mhéid iomlán na mbrabús nó na ngnóchan a tháinig laistigh de bhliain roimh an mbliain mheasúnachta:
Ar choinníoll—
(I) i gcás inar lá éigin sa bhliain roimh an mbliain mheasúnachta seachas an 6ú lá d'Aibreán, a tháinig na brabúis nó na gnóchain i gcéadóir, gur ar bhrabúis nó gnóchain na bliana measúnachta a dhéanfar an ríomh;
(II) i gcás inarb é an 6ú lá d'Aibreán an bhliain roimh an mbliain mheasúnachta, nó inar lá éigin an bhliain díreach roimh an mbliain roimh an mbliain mheasúnachta seachas an 6ú lá d'Aibreán a tháinig na brabúis nó na gnóchain i gcéadóir, go mbeidh an duine inmhuirir i dtei deal, ar éileamh a dhéanamh aon tráth laistigh den dá mhí dhéag tar éis deireadh na bliana measúnachta, go muirearófar é ar mhéid na mbrabús nó na ngnóchan don bhliain sin, agus, má bhíonn an cháin a muirearaíodh íoctha, go n-aisíocfar aon mhéid a ró-íocadh; agus
(III) i gcás ina mbeifear, le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain ar a muirearófar, sa deireadh, cáin d'aon bhliain mheasúnachta áirithe, tar éis aon chuid de phréimh nó suim eile is inmhuirir de bhua alt 83 agus nach ndearnadh aon rogha, nó nach bhféadfaí aon rogha a dhéanamh, faoi fho-alt (6) den alt sin ina leith a chur i gcuntas, go ndéanfar neamhshuim den mhéid a bheidh curtha i gcuntas le linn ríomh a bheith á dhéanamh ar mhéid na mbrabús nó na ngnóchan ar a muirearófar cáin d'aon bhliain ina dhiaidh sin.
(b) Má scoireann an duine inmhuirir aon bhliain mheasúnachta de bheith i seilbh iomláin an aon-bhunaidh brabús nó ghnóchan sin a luaitear i bhfo-alt (2), beidh feidhm, faoi réir na modhnuithe riachtanacha, ag alt 58 (5) in aon chás den sórt sin ionann is dá mba scor de thrádáil scor de bheith i seilbh an aon-bhunaidh sin.
(c) Déanfar an tagairt i mír (b) do dhuine scor de bheith i seilbh iomláin aon-bhunaidh bhrabús nó ghnóchan a fhorléiriú mar thagairt do scor a tharla mar gheall ar an duine d'fháil bháis agus é i seilbh an aon-bhunaidh bhrabús nó ghnóchan sin agus freisin do scor a tharla le beo an duine sin agus chun críocha mhír (b) measfar an bás sin a bheith ina chúis le scor agus measfar an scor sin tarlú lá an bháis sin.
(4) Faoi réir na bhforálacha ina dhiaidh seo den Chaibidil seo, déanfar méid na mbrabús nó na ngnóchan in aon bhliain áirithe a ríomh, chun críocha Chás V de Sceideal D, mar a leanas:
(a) measfar gurb é méid aon chíosa méid iomlán an chíosa sin sular baineadh aon suim as i leith cánach ioncaim;
(b) faoi réir alt 82, is é méid na mbrabús nó na ngnóchan aon bhliain comhiomlán na mbarrachas arna ríomh de réir mhír (c), lúide comhiomlán na n-easnamh arna ríomh de réir mhír (c);
(c) déanfar méid an bharrachais nó an easnaimh i leith gach cíosa nó i leith na bhfáltas iomlán ó éasúintí a ríomh trí na hasbhaintí a údaraítear leis an gcéad fho-alt ina dhiaidh seo a bhaint as an gcíos nó as na fáltais iomlán ó éasúintí, de réir mar a bheidh a dtiocfaidh an duine inmhuirir chun bheith ina theideal nó ina dteideal aon bhliain.
(5) Na hasbhaintí a údaraítear leis an bhfo-alt seo is asbhaintí iad faoi threoir aon ábhair nó gach ábhair acu seo a leanas:
(a) méid aon chíosa is iníoctha ag an duine inmhuirir i leith an áitribh nó i leith coda de;
(b) aon suimeanna a iompraíonn an duine inmhuirir—
(i) i gcás cíos faoi léas de réir téarmaí an léasa, agus
(ii) in aon chás eile, a bhaineann le, nó arb éard iad, costas de chuid idirbhirt nó idirbheart faoina bhfuarthas na cíosanna nó na fáltais,
i leith ráta contae, ráta bhardasaigh nó ráta eile, cibé acu air féin nó ar dhuine éigin eile is inmhuirir na suimeanna sin de réir dlí;
(c) costas an duine inmhuirir de bharr aon seirbhísí a rinne sé nó earraí a sholáthraigh sé, seachas ar mhodh cothabhála nó deisiúchán, is seirbhísí nó earraí—
(i) i gcás cíos faoi léas, atá de cheangal dlí air faoin léas a dhéanamh nó a sholáthar ach nach bhfaigheann sé aon chomaoin ar leithligh ina leith, agus
(ii) in aon chás eile, a bhaineann le, nó arb éard é, costas de chuid an idirbhirt nó na n-idirbheart faoina bhfuarthas an cíos nó na fáltais nach costas de ghné chaipitiúil;
(d) costas cothabhála, deisiúchán, árachais agus bainistí an áitribh a iompraíonn an duine inmhuirir agus a bhaineann le, agus arb éard é, costas de chuid an idirbhirt nó na n-idirbheart faoina bhfuarthas na cíosanna nó na fáltais, nach costas de ghné chaipitiúil;
(e) ús ar airgead a fuarthas ar iasacht agus a cuireadh ag ceannach, ag feabhsú nó ag deisiú an áitribh.
(6) (a) Is é méid na n-asbhaintí a údaraítear le fo-alt (5) an méid a bheadh le hasbhaint le linn brabúis nó gnóchain a bheith á ríomh faoi na forálacha is infheidhmithe maidir le Cás I de Sceideal D dá measfaí gurb ionann cíos a fháil agus trádáil a bheith á seoladh—
(i) i gcás cíos faoi léas, le linn ré an léasa, agus
(ii) i gcás cíos nach cíos faoi léas, in imeacht na tréimhse a raibh an duine inmhuirir i dteideal an chíosa ar a feadh,
ag an duine inmhuirir agus go measfaí an t-áitreabh atá ar áireamh sa léas nó lena mbaineann an léas a bheith áitithe chun críche na trádála sin;
(b) chun críche an fho-ailt seo measfar go bhfolaíonn ré léasa tréimhse díreach tar éis a fhoirceannta nach raibh an léasóir ag áitiú an áitribh ná aon choda de díreach roimh an bhfoirceannadh ach a bhí sé i dteideal é a shealbhú, má bhíonn an t-áitreabh tagtha i ndeireadh na tréimhse sin chun bheith faoi bhrí léasa eile a dheonaigh sé.
(7) (a) I gcás teideal a bheith ag an duine inmhuirir maidir le haon áitreabh (dá ngairtear an t-áitreabh sin anseo feasta san fho-alt seo) chun cíosa nó fáltas ó aon éasúint agus suim a n-údaraítear le fo-alt (5) asbhaint a dhéanamh faoina treoir a bheith iníoctha aige i leith áitribh arb éard é an t-iomlán nó cuid den áitreabh sin agus áitreabh eile, déanfaidh an cigire, ar feadh a eolais agus a bhreithiúnais, aon chionroinnt iomchuí ar an tsuim sin agus é ag cinneadh méid aon asbhainte faoin bhfo-alt sin.
(b) I gcás an duine inmhuirir do choimeád seilbhe ar chuid d'aon áitreabh agus go ndéanann daoine a áitíonn faoi seach codanna eile den áitreabh úsáid i gcoitinne den chuid sin, beidh feidhm ag forálacha mhír (a) ionann is dá mba i leith na gcodanna eile sin a rinneadh íocaíocht a rinneadh i leith na coda a úsáidtear i gcoitinne.
(8) Ní asbhainfear aon suim ná cuid de shuim faoi fho-alt (5) má lamháladh cheana féin ar aon slí eile í mar asbhaint le linn ioncam aon duine a bheith á ríomh chun críocha cánach ioncaim.
(9) D'ainneoin aon ní in alt 190, ní thabharfar faoiseamh faoin alt sin ar an aon-chúis go ndearnadh cíos a tháinig chun bheith dlite an 5ú lá d'Aibreán, 1969, ná roimhe sin agus ar baineadh cáin ioncaim as le linn é a íoc a chur i gcuntas le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain ar arb inmhuirir cáin faoi Chás V de Sceideal D don bhliain 1969-70.
(10) Má dhéanann aon duine a measúnaíodh agus a muirearaíodh i leith cánach don bhliain 1969-70 i leith brabús nó gnóchan is inmhuirir faoi Chás V de Sceideal D a chruthú gur mhó de chuid ba mhó ná 20 faoin gcéad méid na measúnachta i leith na mbrabús nó na ngnóchan sin ná méid iarbhír na mbrabús nó na ngnóchan sin a tháinig chuige an bhliain sin beidh sé i dteideal, ar éileamh a dhéanamh an 30ú lá de Mheán Fómhair, 1970, nó roimhe sin, go ndéanfar an mheasúnacht don bhliain 1969-70 a laghdú go dtí méid brabús nó gnóchan iarbhír na bliana agus má bhíonn an cháin a muirearaíodh íoctha aisíocfar aon mhéid a ró-íocadh.”.
Asbhaintí breise i gcásanna áirithe.
23.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 82 den Acht Cánach Ioncaim, 1967.
“82.—(1) San alt seo—
ciallaíonn ‘brabúis nó gnóchain eiscthe’ brabúis nó gnóchain ó chíos faoi léas i leith áitribh i gcás ina bhfuil, don bhliain a ndéantar cáin faoi Chás V de Sceideal D a ríomh go críochnaitheach don bhliain mheasúnachta ar a brabúis nó a gnóchain, na coinníollacha seo a leanas comhlíonta is é sin le rá:
(a) áitreabh lena mbaineann fo-alt (2) an t-áitreabh;
(b) deonaíodh an léas go ceann téarma nach faide ná caoga bliain agus ní fhorchuireann sé aon oibleagáid ar an léasaí creatlach nó taobh seachtrach aon fhoirgnimh a chothabháil nó a dheisiú nó ranníoc a dhéanamh i leith costas na cothabhála nó an deisithe sin, agus
(c) ní mó ná £52 sa bhliain an cíos a bhfuil an léasóir ina theideal nó, i gcás inar inlamháilte asbhaint faoi alt 81 (5) (b) agus méid na mbrabús nó na ngnóchan á ríomh chun críche measúnachta faoi Chás V de Sceideal D, an cíos sin arna laghdú oiread na hasbhainte is inlamháilte mar a dúradh;
ciallaíonn ‘cíos brabúis’, maidir le haon áitreabh a bhfuil an duine inmhuirir an bhliain a ndéantar cáin faoi Chás V de Sceideal D a ríomh go críochnaitheach don bhliain mheasúnachta ar a brabúis nó a gnóchain, i dteideal cíosa ina leith faoi léas, méid an chíosa is infhaighte an bhliain sin lúide na hasbhaintí a údaraítear le halt 81 (5).
(2) (a) Baineann an fo-alt seo le haon áitreabh a suífear gurbh áitreabh rialaithe é de réir na nAchtanna Srianta Cíosa, 1960 agus 1967, an bhliain a ndéantar cáin faoi Chás V de Sceideal D a ríomh go críochnaitheach don bhliain mheasúnachta ar a brabúis nó a gnóchain.
(b) I gcás ina dtarlóidh, le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain a ndéanfar cáin orthu faoi Chás V de Sceideal D a ríomh go críochnaitheach don bhliain mheasúnachta, go mbeidh cíos faoi léas i leith aon áitribh lena mbaineann an fo-alt seo le cur i gcuntas, déanfar an méid a mbeadh, ar leith ón alt seo, de cheangal ann é a chur i gcuntas a laghdú suim ar cóimhéid le dhá chúigiú den chíos brabúis:
Ar choinníoll nach mó ná £200 comhshuim na méideanna uile a dhéanfar, d'aon bhliain mheasúnachta, na brabúis nó na gnóchain, seachas brabúis nó gnóchain eiscthe, a tháinig chun an duine a laghdú de bhua na míre seo.
(3) An tagairt atá, sa choinníoll a ghabhann le fo-alt (2) (b), do bhrabúis nó gnóchain a tháinig chun aon duine measfar go bhfolaíonn sí, i gcás pearsa aonair, tagairt do bhrabúis nó do ghnóchain a tháinig chun banchéile nó fearchéile na pearsan aonair.
San fho-alt seo agus i bhfo-alt (4) ciallaíonn ‘banchéile’ bean phósta a bhfuil sé le meas, faoi alt 196 (1), í a bheith ina cónaí lena fearchéile, agus tá brí chomhréire le ‘fearchéile’.
(4) (a) Má thagann, aon bhliain mheasúnachta, brabúis nó gnóchain is inmhuirir faoi Chás V de Sceideal D chun fearchéile agus chun banchéile ó chíosanna i leith áitreabh lena mbaineann fo-alt (2) agus gur mó comhiomlán (dá ngairtear an mór-chomhiomlán anseo ina dhiaidh seo san fho-alt seo) na méideanna go léir a bheadh na brabúis nó na gnóchain sin le laghdú faoin alt seo, dá bhfágfaí ar lár as an alt seo an coinníoll a ghabhann le fo-alt (2) (b) (dá ngairtear an fhoráil theorainniúcháin anseo ina dhiaidh seo san fho-alt seo), ná an méid arb éard é, de dhroim oibriú na forála teorainniúcháin, comhiomlán (dá ngairtear an glan-chomhiomlán anseo ina dhiaidh seo san fho-alt seo) na méideanna uile a fhéadfar na brabúis nó na gnóchain sin a laghdú, ní rachaidh comhiomlán na méideanna uile a laghdófar na brabúis nó na gnóchain a thiocfaidh chun ceachtar céile thar an tsuim a mbeidh idir í agus an glan-chomhiomlán an chomhréir chéanna a bheidh idir comhiomlán na méideanna uile a bheadh na sochair nó na gnóchain a thiocfaidh chun an chéile sin le laghdú, mura mbeadh an fhoráil theorainniúcháin, agus an mórchomhiomlán.
(b) Aon tagairt san fho-alt seo do bhrabúis nó gnóchain ní fholaíonn sí tagairt do bhrabúis nó gnóchain eiscthe.”
Faoiseamh i leith caillteanas.
24.—(1) Déantar leis seo an t-alt seo a leanas a chur in ionad alt 89 den Acht Cánach Ioncaim, 1967:
“89.—(1) Má tharlaíonn aon bhliain mheasúnachta gur mó méid comhiomlán na n-easnamh, arna ríomh de réir alt 81 (4), ná comhiomlán na mbarrachas arna ríomh amhlaidh, féadfar an bhreis, ar éileamh a bheith déanta chuige sin, a asbhaint as an méid, nó a fhritháireamh i gcoinne an mhéid, brabús nó gnóchan a measúnófar an duine inmhuirir ina leith faoi Chás V de Sceideal D don bhliain sin, agus déanfar aon chuid den bhreis nach dtabharfar faoiseamh amhlaidh ina leith a thabhairt ar aghaidh agus, a mhéid is féidir é, a asbhaint as an méid, nó a fhritháireamh i gcoinne an mhéid, brabús nó gnóchan a measúnófar é ina leith faoi Chás V de Sceideal D d'aon bhliain mheasúnachta ina dhiaidh sin, agus, má bhíonn cáin íoctha, aisíocfar an méid a ró-íocadh.
(2) Aon fhaoiseamh faoin alt seo trí aon chuid de bhreis den sórt dá dtagraítear i bhfo-alt (1) a thabhairt ar aghaidh tabharfar é, a mhéid is féidir, as an gcéad mheasúnacht ina dhiaidh sin, agus a mhéid nach féidir é a thabhairt amhlaidh as an gcéad mheasúnacht eile agus mar sin de.”.
(2) (a) Má tharla aon bhliain de na blianta measúnachta 1963-64 go dtí 1968-69—
(i) go raibh méid comhiomlán na n-asbhaintí a údaraítear le halt 81 (4) den Acht Cánach Ioncaim, 1967, maidir le haon léas nárbh fhaide ná caoga bliain a ré níos mó ná méid an chíosa ar tháinig duine chun bheith ina theideal, agus
(ii) gur fágadh an bhreis sin ar measadh gur caillteanas í den sórt a luaitear in alt 310 den Acht Cánach Ioncaim, 1967, gan faoiseamh ar bith nó gan faoiseamh iomlán a thabhairt ina leith faoin alt sin,
ansin, déanfar aon chaillteanas nó cuid de chaillteanas a fágadh amhlaidh gan faoiseamh a thabhairt ina leith a asbhaint as méid, nó a fhritháireamh i gcoinne méid, na mbrabús nó na ngnóchan a measúnofar an duine sin ina leith faoi Chás V de Sceideal D don bhliain 1969-70 nó d'aon bhliain ina dhiaidh sin.
(b) Déanfar aon fhaoiseamh faoi mhír (a) a thabhairt, a mhéid is féidir é, as an measúnacht don bhliain 1969-70, agus a mhéid nach féidir é a thabhairt amhlaidh, ansin as an measúnacht don bhliain 1970-71 agus mar sin de:
Ar choinníoll i gcás nach féidir, mar gheall ar neamhdhóthanacht brabús nó gnóchan is inmhuirir faoi Chás V de Sceideal D d'aon bhliain áirithe, faoiseamh iomlán i leith aon chaillteanas nó cuid de chaillteanas a thabharfar ar aghaidh faoi mhír (a) a thabhairt trí asbhaint as na brabúis nó na gnóchain is inmhuirir amhlaidh nó trí fhritháireamh ina gcoinne, déanfar, a mhéid is féidir é, an chuid den chaillteanas nár tugadh faoiseamh amhlaidh ina leith a asbhaint as méid, nó a fhritháireamh i gcoinne mhéid, aon bhrabús nó gnóchan a measúnófar an duine sin ina leith faoi Chás IV de Sceideal D don bhliain sin; agus déanfar iarmhéid aon chaillteanais a thabharfar ar aghaidh amhlaidh go dtí an bhliain sin agus nach bhféadfar faoiseamh a thabhairt ina leith i gcoinne brabúis nó gnóchain is inmhuirir amhlaidh faoi na Cásanna sin IV nó V a thabhairt ar aghaidh go dtí aon bhliain mheasúnachta ina dhiaidh sin.
Cíosanna, etc., is iníoctha le neamhchónaitheoirí.
25.—(1) Ní bhainfidh alt 200 den Acht Cánach Ioncaim, 1967—
(a) le cáin ar bhrabúis nó gnóchain is inmhuirir i leith cánach faoi Chás V de Sceideal D, ná
(b) le cáin ar aon chuid de na brabúis nó na gnóchain is inmhuirir faoi Chás IV de Sceideal D agus a d'éirigh faoi théarmaí léasa, ach chun duine seachas an léasóir, nó a d'éirigh ar shlí eile as aon diúscairt nó conradh de shórt dá n-éireoidis chun an duine a rinne an diúscairt nó an conradh go mbeidís inmhurir faoin gCás sin V,
i gcás íocaíocht a dhéanamh (sa Stát nó in áit eile) díreach le duine ar lasmuigh den Stát atá a ghnáth-áit chónaithe, ach beidh feidhm ag alt 434 den Acht Cánach Ioncaim, 1967, maidir leis an íocaíocht mar atá feidhm aige maidir le híocaíochtaí eile is íocaíochtaí bliantúla faoi mhuirear cánach faoi Sceideal D agus nach iníoctha as brabúis nó gnóchain a cuireadh faoi mhuirear cánach.
(2) I gcás ina dtarlóidh de bhua fho-alt (1) go mbeadh an cháin is inmhuirir d'aon bhliain mheasúnachta ar bhrabúis nó gnóchain duine inmhuirir i leith cánach faoi cheachtar Cás, nó faoin dá Chás, a luaitear ansin níos mó, mura mbeadh an fo-alt seo, ná an cháin ab inmhuirir ar an gcéanna mura mbeadh an fo-alt sin ((1), ansin, ar éileamh chuige a dhéanamh, tabharfar faoiseamh ón mbreis, tri aisioc nó ar shlí eile.
Cáin-dhéileáil le fáltais agus eisimeachtaí ar áitreabh a dhíol.
26.—(1) Má tharlaíonn, de bhua conradh i leith eastát nó leas in áitreabh a dhíol, go mbeidh le cionroinnt idir na páirtithe fáltas nó eisimeacht i leith an eastáit nó an leasa a thiocfaidh chun bheith dlite tar éis an conradh a dhéanamh ach roimh an am a bheidh an chionroinnt le déanamh, agus go mbeidh cuid den fháltas le fáil dá bhrí sin ag an díoltóir ar iontaobhas don cheannaitheoir nó, de réir mar a bheidh, go n-íocfaidh an díoltóir mar iontaobhaí don cheannaitheoir cuid den eisimeacht, déileálfar chun críocha cánach faoi Chás V de Sceideal D leis an gceannaitheoir ionann dá mbeadh an chuid sin infhaighte nó iníoctha thar a cheann díreach tar éis an ama a bheidh an chionroinnt le déanamh.
(2) I gcás ina mbeidh, de bhua conartha den sórt sin, le cionroinnt idir na páirtithe fáltas nó eisimeacht i leith eastát nó leas a tháinig chun bheith dlite sula ndearnadh an conradh, déileálfar leis na páirtithe chun críocha cánach faoi Chás V de Sceideal D ionann is dá mba sular tháinig an fáltas nó an eisimeacht chun bheith dlite a rinneadh an conradh, agus beidh feidhm dá réir sin ag fo-alt (1).
(3) Más rud é, ar eastát nó leas in áitreabh a dhíol, go gcionroinnfear ar an díoltóir cuid d'fháltas nó d'eisimeacht i leith an eastáit nó an leasa a thiocfaidh chun bheith infhaighte ag an gceannaitheoir nó a íocfaidh an ceannaitheoir tar éis na cionroinnte, ansin chun críocha cánach faoi Chás V de Sceideal D—
(a) nuair a thiocfaidh an fáltas chun bheith dlite nó, de réir mar a bheidh, a íocfar an eisimeacht, measfar méid an chéanna a bheith laghdaithe an méid sin de a cionroinneadh ar an díoltóir;
(b) déileálfar leis an gcuid a chionroinnfear ar an díoltóir ionann dá mba den ghné chéanna é agus an fáltas nó an eisimeacht agus go raibh sé tagtha chun bheith infhaighte, nó go raibh sé íoctha, go díreach aigesean, agus, i gcás inar cuid d'eisimeacht é, go raibh sé tagtha chun bheith dlite, díreach roimh thráth na cionroinnte.
(4) Folóidh aon tagairt i bhfo-alt (1) nó (2) do pháirtí i gconradh duine a bhfuil cearta agus oibleagáidí an pháirtí sin faoin gconradh tar éis gabháil chuige trí shannadh nó ar shlí eile.
(5) Tá an bhrí chéanna le “áitreabh” san alt seo atá leis in alt 80 (1) den Acht Cánach Ioncaim, 1967.
(6) Tiocfaidh an t-alt seo i ngníomh ar dháta an Achta seo a rith
Leasú ar alt 80 den Acht Cánach Ioncaim, 1967.
27.—Leasaítear leis seo alt 80 den Acht Cánach Ioncaim, 1967—
(a) trí na mínithe ar “léas fada”, “gearr-léas” agus “aonad luachála” a scriosadh as fo-alt (1),
(b) tríd an míniú seo a leanas a chur i bhfo-alt (1) in ionad an mhínithe atá ann ar “cíos”:
“folaíonn ‘cíos’—
(i) aon chíosmhuirear, cíos feofheirme agus aon íocaíocht ar mhodh cíosa, d'ainneoin an íocaíocht do bhaint go páirteach le háitreabh agus go páirteach le hearraí nó seirbhísí, agus
(ii) aon íocaíocht arna déanamh ag an léasaí chun íoc as costas obair chothabhála nó deisiúchán ar an áitreabh, nach obair a cheanglaíonn an léas a dhéanamh ag an leasaí;”,
(c) trí “chun críocha na Caibidle seo” a chur i bhfo-alt (2) in ionad “chun críocha na mínithe ar ‘léas fada’ agus ‘gearr-léas’ atá i bhfo-alt (1)”, agus
(d) trí “alt 16 (3) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968” a chur i bhfo-alt (3) in ionad “alt 96 (3)”.
Faoiseamh i leith méid nach bhfuarthas.
28.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 90 den Acht Cánach Ioncaim, 1967:
“90.—I gcás duine inmhuirir, ar éileamh a dhéanamh chuige sin, á chruthú nach bhfuair sé méid a bhfuil teideal aige chuige agus atá le cur i gcuntas le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain arb inmhuirir é ina leith de bhua na Caibidle seo nó faoi Chás IV nó V de Sceideal D, agus
(a) más mar gheall ar mhainneachtain an duine ag arbh iníoctha é nach bhfuarthas an méid sin, nach inghnóthaithe an méid sin, nó
(b) má tharscaoil sé íoc an mhéid sin, go ndearnadh an tarscaoileadh gan chomaoin agus go ndearnadh é le réasún d'fhonn cruatan a sheachaint,
déileálfar chun críocha cánach do gach bliain iomchuí mheasúnachta leis an duine inmhuirir ionann agus dá mba nach raibh teideal aige an méid sin a fháil, agus déanfar cibé coigeartú is gá sa chás, trí aisíoc nó ar shlí eile; ach má fhaightear an méid sin go léir nó aon chuid de ina dhiaidh sin, déanfar dliteanas an duine inmhuirir i leith cánach do na blianta measúnachta iomchuí uile a athchoigeartú go cuí trí mheasúnacht bhreise nó ar shlí eile”.
Cáin a bhaint as cíosanna agus íocaíochtaí áirithe eile.
29.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 93 den Acht Cánach Ioncaim, 1967:
“93.—(1) Baineann an t-alt seo leis na híocaíochtaí seo a leanas:
(a) aon chíos is iníoctha i leith aon áitreabh nó aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis nó na gnóchain uaidh inmhuirir i leith cánach faoi Chás I (b) de Sceideal D de bhua alt 53, agus
(b) aon ús bliantúil, blianacht nó aon íocaíocht bhliantúil eile atá forcoimeádta i leith aon áitribh, nó atá muirearaithe ar aon áitreabh nó ag eisiúint as nach cíos nó íocaíocht i leith éasúna,
is íocaíochtaí a tháinig chun bheith dlithe an 6ú lá d'Aibreán, 1969, nó dá éis.
I mír (a) measfar go bhfolaíonn an tagairt do chíos tagairt do dhola, dleacht, ríchíos nó d'íocaíocht bhliantúil nó thréimhsiúil ar mhodh cíosa, cibé is in airgead nó i luach airgid nó ar shlí eile is iníoctha é.
(2) Aon íocaíocht lena mbaineann an t-alt seo—
(a) sa mhéid nach dtagann sí faoi réim aon Cháis eile de Sceideal D, muirearófar cáin uirthi faoi Chás IV den Sceideal sin, agus
(b) déileálfar léi, chun críocha mhír (m) d'alt 61 agus ailt 433 agus 434, ionann agus dá mba ríchíos í a íocadh i leith úsáid paitinne:
Ar choinníoll, i gcás cíos den sórt a luaitear i bhfo-alt (1) (a) a thabhairt i dtoradh de chuid an ghnóthais, go mbeidh éifeacht ag an bhfo-alt seo ionann agus dá bhfágfaí ar lár mír (b); agus go measfar gurb é luach an tortha a tugadh amhlaidh méid na mbrabús nó na ngnóchan.
(3) Beidh éifeacht ag alt 8 (2) ionann agus dá bhfolódh ‘íocaíocht bhliantúil eile’ sa dá áit ina bhfuil sé sin san fho-alt sin, tagairt d'aon íocaíocht lena mbaineann an t-alt seo nach íocaíocht cíosa, úis nó blianachta.”.
Leasú ar alt 65 den Acht Cánach Ioncaim, 1967,
30.—Leasaítear leis seo alt 65 den Acht Cánach Ioncaim, 1967—
(a) tríd an gcoinníoll seo a leanas a chur le fo-alt (1)—
“Ar choinníoll, más chun críocha cánach don bhliain 1968-69 an ríomh, gurb é luach bliantúil na maoine sin arna mheasúnú agus arna mhuirearú faoi Sceideal A don bhliain 1968-69 an méid a eisiafar i leith luach bliantúil na maoine sin má dhéanann an duine a sheolann an trádáil nó an ghairm rogha chuige sin trí fhógra i scríbhinn a thabharfar don chigire an 31ú lá de Nollaig, 1969, nó roimhe sin.”, agus
(b) tríd an bhfo-alt nua seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(5) Scoirfidh an t-alt seo d'éifeacht a bheith aige don bhliain 1969-70 agus na blianta ina dhiaidh sin.”.
Leasú ar alt 67 den Acht Cánach Ioncaim, 1967.
31.—Leasaítear leis seo alt 67 den Acht Cánach Ioncaim, 1967—
(a) trí “d'ainneoin aon ní in alt 65” agus “, agus a bheidh lasmuigh den Stát” a scriosadh as fo-alt (2),
(b) trí “le dhá dhódhéagú cuid de luacháil bhliantúil” a chur in ionad “leis an tríú cuid de luach bliantúil” i bhfo-ailt (2) agus (3), agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3)—
“(3A) (a) Más rud é, i gcás maoin atá luacháilte faoi na hAchtanna Luachála mar aonad, gur áitreabh cuid di agus nach áitreabh cuid di, tiocfar ar luacháil gach coda trí luacháil na maoine a chionroinnt.
(b) Aon chionroinnt is gá de réir an fho-ailt seo déanfaidh an cigire é ar feadh a eolais agus a bhreithiúnais.
(c) féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda aon chionroinnt a dhéanfar faoi mhír (b) a leasú nuair a éistfear nó a athéistfear achomharc i gcoinne measúnacht a rinneadh ar fhoras na cionroinnte, ach, nuair a bheidh aon achomharc den sórt sin á éisteacht nó á athéisteacht, beidh deimhniú ón gCoimisinéir Luachála a thairgfidh ceachtar páirtí san achomharc agus a dhéanfaidh, maidir le maoin atá luacháilte faoi na hAchtanna Luachála mar aonad, an méid de luacháil inrátaithe na maoine is inchurtha i leith aon choda den mhaoin ina fhianaise ar an méid is inchurtha amhlaidh.”, agus
(d) trí fho-alt (4) a scriosadh.
Leasú ar alt 118 den Acht Cánach Ioncaim, 1967.
32.—Leasaítear leis seo alt 118 den Acht Cánach Ioncaim, 1967, maidir le cáin don bhliain 1969-70 agus na blianta ina dhiaidh sin—
(a) trí fho-ailt (3) agus (5) a scriosadh,
(b) trí “agus nach áitreabh an tsócmhainn,” a scriosadh as fo-alt (4), agus
(c) tríd an méid seo a leanas a chur isteach ag deireadh fho-alt (4):
“I gcás sócmhainn is áitreabh, measfar chun críocha an fho-ailt seo gurb é luach bliantúil úsáide na sócmhainne an cíos a bhféadfaí súil réasúnach a bheith ann lena fháil ó ligean ó bhliain go bliain agus dá ngeallfadh an tionónta na gnáthrátaí tionónta uile a íoc, agus dá ngeallfadh an tiarna talún íoc as costais na ndeisiúchán agus an árachais, agus na caiteachais eile, más ann, is gá chun an t-áitreabh a choimeád i riocht a thabhódh an cíos sin.”.
Leasú ar achtacháin áirithe.
33.—(1) Déantar leis seo gach achtachán a luaitear i gcolún (2) de Chuid I den Cheathrú Sceideal a ghabhann leis an Acht seo a leasú, maidir le cáin don bhliain 1969-70 agus na blianta ina dhiaidh sin, mar a shonraítear i gcolún (3) den Chuid sin.
(2) Déantar leis seo an t-achtachán a luaitear i gcolún (2) de Chuid II den Cheathrú Sceideal a ghabhann leis an Acht seo a leasú, maidir le báis a tharlóidh tar éis an 5ú lá d'Aibreán, 1969, mar a shonraítear i gcolún (3) den Chuid sin.
CUID III
Custaim agus Mál
Beoir,
1968, Uimh, 37.
34.—(1) In ionad an dleacht máil a fhorchuirtear le halt 2 (1) den Acht Airgeadais (Uimh. 2), 1968, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 8ú lá de Bhealtaine, 1969, nó dá éis sin, dleacht máil de réir seacht bpunt is fiche, trí scilling agus naoi bpingin ar gach sé ghalún is tríocha foirte de shaindlús míle, caoga is cúig ghrád.
(2) In ionad an dleacht custam a fhorchuirtear le halt 2 (2) den Acht Airgeadais (Uimh. 2), 1968, déanfar, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon chineál a allmhaireofar isteach sa Stát de réir seacht bpunt is fiche, ceithre scilling agus trí phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(3) Lamhálfar agus íocfar i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stórais beoir a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir seacht bpunt is fiche agus ceithre scilling ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlúis bhunaidh.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo, nach míle, caoga is cúig ghrád saindlús na beorach, athrófar an dleacht sin nó an aistarraingt sin go coibhneasach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
Biotáille.
1920, c. 18.
I.R. Uimh. 132 de 1966.
1919, c. 32.
35.—(1) Leasófar an Finance Act, 1920, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, tríd an ábhar atá i gCuid I den Chéad Sceideal a ghabhann leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhann leis an Finance Act, 1920, in ionad an ábhair a cuireadh isteach sa Chuid sin den Chéad Sceideal sin le halt 3 den Acht Airgeadais (Uimh. 2), 1968, agus beidh éifeacht dá réir sin ag alt 3 (1) den Finance Act, 1920.
(2) (a) Baineann an fo-alt seo le biotáille dá ngairtear fuiscí a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur i dTuaisceart Éireann a monaraíodh í go hiomlán agus gurb é an driogaire a rinne í a bhuidéalú agus a choinsíniú.
(b) Déanfar na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, ar bhiotáille lena mbaineann an fo-alt seo de réir ceithre phunt déag agus dhá phingin an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir faoi fho-alt (1) den alt seo.
(c) Déantar leis seo alt 3 (2) den Acht Airgeadais (Uimh. 2), 1968, a aisghairm amhail ar an agus ón 8ú lá de Bhealtaine, 1969.
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Leanfar de na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, ar bhiotáille lena mbaineann an fo-alt seo de réir na rátaí atá leagtha amach i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí is inmhuirir faoi fho-alt (1) den alt seo.
(c) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo.
(d) Déantar leis seo alt 3 (3) den Acht Airgeadais (Uimh. 2), 1968, a aisghairm -3 9 0 agus ón 8ú lá de Bhealtaine, 1969.
(e) San fho-alt seo ciallaíonn an abairt “an Ríocht Aontaithe” An Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Déanfar an dleacht máil a fhorchuirtear le halt 3 (2) den Finance Act, 1920, a mhuirearú, a thobhach agus a íoc amhail ar an agus ón 8ú lá de Bhealtaine, 1969, de réir trí phunt déag, naoi scilling déag agus naoi bpingin an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir de bhua alt 3 (4) den Acht Airgeadais (Uimh. 2), 1968.
(5) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise ná ón dleacht máil bhreise i leith biotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Olaí hiodracarbóin.
I.R. Uimh. 219 de 1959.
36.—(1) San alt seo—
ciallaíonn “Acht 1935” an tAcht Airgid, 1935;
ciallaíonn “Acht 1968” an tAcht Airgeadais, 1968.
(2) Maidir leis an dleacht custam a fhorchuirtear le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931, déanfar í a mhuirearú, a thobhach agus a íoc, i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, de réir 4s. 2.82d. an galún in ionad an ráta a shonraítear in alt 20 (2) d'Acht 1968.
(3) Maidir leis an dleacht máil a fhorchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935, déanfar, i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin agus a chuirfear amach, ar díol nó chun a díolta nó ar shlí eile, ó áitreabh a monaróra an 8ú lá de Bhealtaine, 1969, nó dá éis, nó a úsáidfidh an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin mhianach a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir 4s. 1.82d. an galún in ionad an ráta a shonraítear in alt 20 (3) d'Acht 1968.
(4) An dleacht custam a fhorchuirtear le halt 21 d'Acht 1935 déanfar, i leith ola hiodracarbóin ar arb inmhuirir an dleacht sin, í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, de réir 3s. 7.57d. an galún in ionad an ráta a shonraítear in alt 20 (4) d'Acht 1968.
(5) Amhail ar an agus ón 8ú lá de Bhealtaine, 1969, is é ráta aon lacáiste a lamhálfar faoi alt 21 (2) d'Acht 1935—
(a) i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo de réir 3s. 7.57d. an galún, 3s. 7.57d. an galún, agus
(b) i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo, de bhua mhír 6 den Ordú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959, de réir 3s. 6.57d. an galún, 3s. 6.57d. an galún,
in ionad an ráta ab inlamháilte díreach roimh an 8ú lá de Bhealtaine, 1969, de bhua alt 20 (5) d'Acht 1968.
(6) An dleacht máil a fhorchuirtear le halt 21 d'Acht 1935 déanfar, i leith ola hiodracarbóin ar arb inmhuirir an dleacht sin agus a chuirfear amach, ar díol nó chun a díolta nó ar shlí eile, ó áitreabh a monaróra an 8ú lá de Bhealtaine, 1969, nó dá éis, nó a úsáidfidh an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir 3s. 6.57d. an galún in ionad an ráta a shonraítear in alt 20 (6) d'Acht 1968.
(7) Amhail ar an agus ón 8ú lá de Bhealtaine, 1969, is é ráta aon lacáiste a lamhálfar faoi alt 21 (4) d'Acht 1935, i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht máil a luaitear i bhfo-alt (6) den alt seo de réir 3s. 6.57d. an galún, 3s. 6.57d. an galún in ionad an ráta ab inlamháilte díreach roimh an 8ú lá de Bhealtaine, 1969, de bhua alt 20 (7) d'Acht 1968.
(8) Amhail ar an agus ón 8ú lá de Bhealtaine, 1969, is é ráta aon aisíocaíochta a lamhálfar faoi alt 10 (8) den Acht Airgeadais, 1957, i leith ola hiodracarbóin ar arb inlamháilte an aisíocaíocht sin agus ar a ndearnadh—
(a) an dleacht máil a luaitear i bhfo-alt (6) den alt seo a íoc de réir 3s. 6.57d. an galún, nó
(b) an dleacht custam a luaitear i bhfo-alt (4) den alt seo a íoc de réir 3s. 6.57d. an galún nó 3s. 7.57d. an galún,
1s. 11d. an galún in ionad an ráta ab inlamháilte díreach roimh an 8ú lá de Bhealtaine, 1969.
Tobac.
37.—(1) Faoi réir fho-ailt (2) agus (3) den alt seo, déanfar an dleacht custam ar thobac a fhorchuirtear le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, de réir na rátaí leithleacha a shonraítear i gCuid I den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I agus II den Dara Sceideal a ghabhann leis an Acht Airgeadais (Uimh. 2), 1968.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an dleacht a luaitear i bhfo-alt (1) den alt seo—
(a) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland”, agus
(b) ionann is dá mbeadh na cineálacha tobac monaraithe a luaitear i gCuid I den Dara Sceideal a ghabhann leis an Acht seo ar áireamh sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin i ndiaidh na habairte “manufactured tobacco” agus dá mbeadh na rátaí tosaíochta iomchuí a luaitear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún in ionad an rata a luaitear sa dara colún sin os coinne lua an tobac mhonaraithe sa chéad cholún sin.
(3) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe agus a coinsíníodh as agus a monararaíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Déanfar an dleacht custam ar thobac a luaitear i bhfo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, agus roimh an 1ú lá d'Iúil, 1969, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid II den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Sceideal sin, agus déanfar í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1969, ar thobac monaraithe lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gCuid III den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I agus II den Sceideal sin.
(c) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo—
(i) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland” agus ionann agus nár fholaigh an abairt “manufactured tobacco” sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin tobac monaraithe lena mbaineann an fo-alt seo,
(ii) ionann is dá mbeadh tobac monaraithe lena mbaineann an fo-alt seo, mar aon le tuairiscí an tobac mhonaraithe sin i gCuid II nó III (de réir mar is iomchuí) den Dara Sceideal a ghabhann leis an Acht seo, luaite ar leithligh sa chéad cholún sin agus dá mbeadh na rátaí tosaíochta iomchuí a shonraítear sa Chuid sin luaite sa dara colún den Dara Sceideal sin os coinne lua na n-earraí sin sa chéad cholún de, agus
(iii) faoi réir neamhshuim a dhéanamh den mhír dheiridh (dar tosach “Goods shall not be deemed”) d'fho-alt (1) den alt sin 8.
(d) San fho-alt seo ciallaíonn an abairt “Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(e) Tá leis an abairt “tobac cruafháiscthe” a luaitear i gCodanna II agus III den Dara Sceideal a ghabhann leis an Acht seo agus sa chéad mhír eile den fho-alt seo an bhrí chéanna atá léi in alt 17 den Acht Airgeadais, 1940.
(f) Ciallaíonn an abairt “tobac píopa eile” a luaitear i gCodanna II agus III den Dara Sceideal a ghabhann leis an Acht seo tobac monaraithe de na cineálacha is gnáth a bheith beartaithe a úsáid i bpíopaí agus nach tobac cruafháiscthe.
(4) Déanfar an dleacht máil ar thobac a fhorchuirtear le halt 19 den Acht Airgid, 1934, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, de réir na rátaí leithleacha a shonraítear i gCuid IV den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid II den Dara Sceideal a ghabhann leis an Acht Airgeadais (Uimh. 2) 1968.
Tobac (dleacht máil ar stoic áirithe).
38.—(1) Faoi réir forálacha fho-alt (2) den alt seo, déanfar dleacht máil a mhuirearú, a thobhach agus a íoc ar na stoic tobac go léir de gach tuairisc a bheidh, ar a cúig a chlog, san iarnóin, an 7ú lá de Bhealtaine, 1969, ar úinéireacht nó ina sheilbh ag monaróir ceadúnaithe tobac agus in aon áit sa Stát seachas bannastóras, agus beidh an dleacht máil sin iníoctha ag an monaróir, de réir an ráta seo a leanas, is é sin le rá:
(a) a mhéid gur tobac neamhmhonaraithe na stoic, trí scilling agus seacht bpingin ar gach punt meáchain de na stoic, agus
(b) a mhéid gur tobac (lena n-áirítear snaois) seachas tobac neamhmhonaraithe na stoic, trí scilling agus seacht bpingin ar gach punt meáchain de thobac neamhmhonaraithe ónar tháinig na stoic i dtuairim na gCoimisinéirí Ioncaim.
(2) Ní bheidh an dleacht a fhorchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitíní, todóga agus snaois seachas dríodsnaois) a suífear chun sástacht na gCoimisinéirí Ioncaim ina thaobh go raibh sé ar a cúig a chlog san iarnóin, an 7ú lá de Bhealtaine, 1969, lán-ullmhaithe lena dhíol ar mionreic agus—
(i) nár tháirge aon oibríochta é de chuid aon mhonaróra a raibh sé ar úinéireacht nó ina sheilbh aige an tráth sin; nó
(ii) go raibh sé an tráth sin ar coimeád mar stoc mionreaca in áitreabh a úsáidtear chun tobac a dhíol ar mionreic; nó
(iii) go raibh sé an tráth sin ar bealach ó dhíoltóir go ceannaitheoir faoi chonradh díolacháin:
Ar choinníoll nach measfar chun críocha an fho-ailt seo aon tobac a bheith lán-ullmhaithe lena dhíol ar mionreic má bhí sé, de réir gnáth-chúrsa gnó an duine a raibh sé ar úinéireacht nó ina sheilbh aige nó an duine a raibh sé ar bealach chuige, le cur fós faoi phróis éigin eile (seachas pacáil) sula ndíolfadh sé é.
(3) Cuirfidh gach monaróir ceadúnaithe tobac, lá nach déanaí ná an 14ú lá de Bhealtaine, 1969, tuairisceán chuig na Coimisinéirí Ioncaim i bhfoirm a bheidh ceadaithe acu agus ina dtabharfaidh sé cibé eolas a iarrfaidh siad leis an bhfoirm agus, go háirithe, ina n-inseoidh sé na meáchain tobac de gach tuairisc, a bhí ar úinéireacht nó ina sheilbh aige, ar a cúig a chlog, san iarnóin, an 7ú lá de Bhealtaine, 1969, in aon áit sa Stát seachas bannastóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac mar a leanas—
(a) tabharfaidh sé ar aird, má cheanglaítear sin air, d'aon oifigeach Custam agus Máil na leabhair thrádála agus gach uile chuntas agus doiciméad de chuid nó i seilbh an mhonaróra sin is gá chun an tuairisceán a thabharfar de bhun fho-alt (3) den alt seo a fhíorú, agus
(b) tabharfaidh sé gach cúnamh réasúnach don oifigeach sin ag tógáil cuntais dó ar an tobac a bhí ar úinéireacht nó ina sheilbh ag an monaróir sin ar a cúig a chlog san iarnóin an 7ú lá de Bhealtaine, 1969.
(5) Díreach tar éis an tuairisceán a thabhairt a cheanglaítear le fo-alt (3) den alt seo nó an 14ú lá de Bhealtaine, 1969, cibé acu is luaithe, íocfaidh gach monaróir ceadúnaithe tobac leis na Coimisinéirí Ioncaim méid iomlán na dleachta a fhorchuirtear le fo-alt (1) den alt seo ar aon tobac a bhí ar úinéireacht nó ina sheilbh aige ar a cúig a chlog san iarnóin an 7ú lá de Bhealtaine, 1969, agus ar arbh inmhuirir an dleacht sin, agus féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, íoc na dleachta a chur siar go dtí dáta nach déanaí ná an 1ú lá de Shamhain, 1969, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástacht go n-íocfar an dleacht sin.
(6) Gach monaróir a gceanglaíonn fo-alt (3) den alt seo air tuairisceán den sórt a luaitear san fho-alt sin a thabhairt agus a mhainneoidh an tuairisceán sin a thabhairt nó a thabharfaidh tuairisceán a bheidh neamhiomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneoidh nó a dhiúltóidh aon ní a dhéanamh a cheanglaíonn fo-alt (4) den alt seo air a dhéanamh beidh sé ciontach i gcion faoi na reachtanna a bhaineann le dleachtanna máil agus tabhóidh sé pionós máil caoga punt in aghaidh gach ciona den sórt sin, agus forghéillfear an tobac go léir ar maidir leis a rinneadh an cion sin.
(7) I gcás aistarraingt a bheith iníoctha maidir le tobac ar ar íocadh an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo, is aistarraingt máil a bheidh inti go feadh na dleachta a íocadh de bhun an fho-ailt sin (1) arna cinneadh ag na Coimisinéirí Ioncaim.
Fíon.
I.R. Uimh. 155 de 1967.
39.—(1) Faoi réir fho-ailt (2) agus (3) den alt seo, déanfar, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, dleacht custam a mhuirearú, a thobhach agus a íoc ar an bhfíon go léir a allmhaireofar isteach sa Stát de réir na rátaí leithleacha a shonraítear i gCuid 1 den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCodanna I agus II den Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1968.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an dleacht a fhorchuirtear le fo-alt (1) den alt seo—
(a) ach “the area of application of the Acts of the Oireachtas” a chur in ionad “Great Britain and Ireland”, agus
(b) ionann is dá ndéanfaí na tagairtí d'fhíon drithleach sa bhuidéal agus d'fhíon neamhdhrithleach sa bhuidéal atá sa chéad cholún den Dara Sceideal a ghabhann leis an Acht sin mar aon leis na rátaí comhréire atá sa dara colún a scriosadh agus dá gcuirfí ina n-ionad, faoi seach, na cineálacha fíona a luaitear i gCuid I den Tríú Sceideal a ghabhann leis an Acht seo agus na rátaí tosaíochta iomchuí a shonraítear sa Chuid sin.
(3) (a) Baineann an fo-alt seo le fíon neamhdhrithleach sa bhuidéal a suífear chun sástacht na gCoimisinéirí Ioncaim arna allmhairiú gur sa Ríocht Aontaithe a monaraíodh é agus gurb as sin a coinsíníodh é.
(b) Déanfar an dleacht custam ar fhíon a fhorchuirtear le fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, agus roimh an 1ú lá d'Iúil, 1969, ar fhíon lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gcolún (2) de Chuid II den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha is inmhuirir faoi fho-alt (1) den alt seo, agus déanfar í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1969, ar fhíon lena mbaineann an fo-alt seo de réir na rátaí leithleacha a shonraítear i gcolún (3) de Chuid II den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gcolún (2) den Chuid sin II.
(c) San fho-alt seo ciallaíonn an abairt “Ríocht Aontaithe” an Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
(5) Déanfar an dleacht máil ar fhíon Éireannach a fhorchuirtear le halt 15 den Acht Airgeadais, 1966, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá de Bhealtaine, 1969, agus roimh an 1ú lá d'Iúil, 1969, de réir na rátaí leithleacha a shonraítear i gCuid III den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht Airgeadais, 1968, agus déanfar í a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 1ú lá d'Iúil, 1969, de réir na rátaí leithleacha a shonraítear i gCuid IV den Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid III de.
Feidhm a bheith ag na hAchtanna Custam, etc., maidir le hidiruasáin.
40.—(1) Beidh ag na forálacha atá sna hAchtanna Custam agus sna hionstraimí atá déanta fúthu agus ag forálacha na Reacht a bhaineann leis na dleachtanna máil agus atá sna hionstraimí atá déanta fúthu feidhm faoi réir aon mhodhnuithe a dhéanfar orthu le rialacháin faoi fho-alt (2) den alt seo, maidir le hidiruasáin ionann agus dá mbeadh tagairtí d'idiruasáin ar áireamh i dtagairtí sna forálacha sin do longa, báid agus árthaí.
(2) Féadfaidh an tAire Airgeadais le rialacháin cibé foráil a dhéanamh is dóigh leis is gá nó is fóirsteanach chun gach críche nó aon chríche acu seo a leanas:—
(a) modhnú a dhéanamh ar aon cheann de na forálacha dá dtagraítear i bhfo-alt (1) den alt seo maidir le hidiruasáin agus maidir le daoine, earraí, poist, stórais agus bagáiste a bheidh á n-iompar iontu nó a chuirfear astu nó a chuirfear ar bord nó a luchtófar orthu;
(b) aon cheann de na forálacha dá dtagraítear i bhfo-alt (1) den alt seo a chur chun feidhme, faoi réir cibé modhnuithe is iomchuí leis agus a shonróidh sé sna rialacháin, maidir le hidiruasfoirt.
(3) San alt seo—
ciallaíonn “idiruasán” feithicil atá deartha sa chuma go mbeidh adhart aeir faoi á choinneáil suas agus é ag gluaiseacht; agus
ciallaíonn “idiruasfort” aon áit atá deartha lena húsáid le haghaidh teacht agus imeacht idiruasán.
Feidhm ag forálacha áirithe maidir le fíon Éireannach.
1876, c. 36.
1881, c. 12.
41.—Beidh feidhm ag alt 95 den Customs Consolidation Act, 1876, ag alt 17 den Customs and Inland Revenue Act, 1881, agus ag alt 28 den Acht Airgid, 1929, maidir le fíon Éireannach (de réir brí alt 15 den Acht Airgeadais, 1966) mar atá feidhm acu maidir le fíon a allmhairíodh isteach sa Stát.
Dleacht ar cheadúnais mhonaróirí tobac.
1825, c. 81.
1840, c. 17.
42.—An 6ú lá d'Iúil, 1969, agus uaidh sin amach, déanfar an dleacht máil is inmhuirir ar cheadúnas a bheidh ar mhonaróir tobac nó snaoise a fháil a mhuirearú, a thobhach agus a íoc de réir cúig phunt ar gach ceadúnas den sórt sin in ionad na rátaí is inmhuirir de bhua alt 2 den Excise Licences Act, 1825, agus alt 1 den Excise Act, 1840.
Leasú ar an Finance (New Duties) Act, 1916.
1916, c. 11.
43.—Leasaítear leis seo alt 6 (1) den Finance (New Duties) Act, 1916, trí “two hundred pounds” a chur in ionad “fifty pounds”.
Leasú ar an Acht Airgid, 1932.
44.—Leasaítear leis seo alt 41 den Acht Airgid, 1932, trí “a calógadh,” a chur isteach roimh “do brachadh”.
CUID IV
Dleachtanna Báis
Laghdú ar dhleacht eastáit.
45.—(1) San alt seo—
ciallaíonn “sochar” an mhaoin go léir agus na leasanna go léir a aistreoidh nó a fhaibhreoidh chun cleithiúnaí ar bhás an éagaigh arb iníoctha dleacht eastáit i leith a bháis;
ciallaíonn “leanbh” leanbh (lena n-áirítear leanbh a uchtáladh faoi fhorálacha na nAchtanna Uchtála, 1952 agus 1964) leis an éagach a bhí beo tráth a bháis agus nach raibh sé bliana déag d'aois slán aige an t-am sin nó a bhí an t-am sin ag fáil teagaisc lánaimsire in aon ollscoil, coláiste, scoil nó bunachas oideachais eile;
ciallaíonn “éagach” duine a gheobhaidh bás agus sainchónaí air sa Stát;
ciallaíonn “cleithiúnaí” an bhaintreach nó leanbh;
ciallaíonn “baintreach”, ach amháin i bhfo-alt (4) den alt seo baintreach an éagaigh.
(2) I gcás inarb í an bhaintreach an t-aon-chleithiúnaí amháin atá i dteideal sochair ar bhás an éagaigh, déanfar aon dleacht eastáit is iníoctha i leith an tsochair sin a laghdú £1,000 mar aon le £500 i gcás gach linbh.
(3) I gcás beirt chleithiúnaí nó níos mó a bheith ann arb í an bhaintreach duine díobh agus ar leanbh an t-aon-chleithiúnaí a bheidh i dteideal sochair ar bhás an éagaigh nó go mbeidh níos mó ná cleithiúnaí amháin i dteideal sochar ar an mbás sin—
(a) déanfar aon dleacht eastáit is iníoctha i leith sochair linbh a laghdú £500;
(b) má bhíonn an bhaintreach i dteideal sochair, déanfar aon dleacht eastáit is iníoctha ina leith a laghdú £1,000 mar aon le—
(i) suim £500 i leith gach linbh nach mbeidh i dteideal sochair nó nach mbeidh teideal aige ach amháin chun sochair nach ndéanfaidh éileamh ar dhleacht eastáit difear dó, agus
(ii) i leith gach linbh ag a mbeidh teideal chun sochair dá ndéanfaidh éileamh ar dhleacht go feadh méid is lú ná £500 difear, suim is comhionann leis an difear idir an méid a dhéantar de dhifear amhlaidh don sochar agus £500.
(4) I gcás inar bhaintreach fir nó baintreach an t-éagach tráth a bháis nó a báis, déanfar aon dleacht eastáit is iníoctha i leith sochair a laghdú £500.
(5) (a) Beidh éifeacht ag fo-ailt (2) go (4) den alt seo faoi réir an choinníll—
(i) i gcás nach ndéanfaidh dliteanas i leith dleacht eastáit a tharlóidh i ndáil le bás an éagaigh difear do mhéid sochair, nach ndéanfar aon laghdú faoi na fo-ailt sin i leith an tsochair sin;
(ii) i gcás ina ndéanfaidh dliteanas den sórt sin difear do mhéid sochair agus gurb é an difear a dhéanfar dó amhlaidh méid is lú ná an laghdú sin ab iomchuí, ar leithligh ón bhfomhír seo, faoi na fo-ailt sin i leith an tsochair, go ndéanfar an laghdú faoi na fo-ailt sin i leith an tsochair a laghdú go dtí an tsuim sin.
(b) Ní oibreoidh an fo-alt seo chun laghdú a dhéanamh ar an méid a laghdófar an dleacht eastáit is iníoctha i leith sochair baintrí de bhíthin nach ndéanann éileamh ar dhleacht difear do shochar linbh nó gur lú ná £500 an difear a dhéantar dó.
(6) Beidh éifeacht ag fo-ailt (2) go (5) den alt seo faoi réir an choinníll nach mbeidh feidhm acu i gcás inar mó ná £100,000 glanluach na maoine go léir a bheidh tar éis aistriú nó a mheasfar a bheith tar éis aistriú ar bhás an éagaigh agus arb iníoctha dleacht eastáit ina leith.
(7) I gcás ina ndéanfaí laghdú ar dhleacht eastáit mura mbeadh gur mó ná £100,000 an t-eastát, beidh feidhm ag an alt seo faoi réir na teorann go ndéanfar an laghdú iomlán, ab iomchuí ar leithligh ó mhír (b) d'fho-alt (5) den alt seo dá mba nár mhó ná £100,000 an t-eastát, a laghdú méid cóimhéid leis an méid is mó ná £100,000 an t-eastát, agus beidh éifeacht ag mír (b) dá réir sin.
(8) Beidh feidhm ag an alt seo maidir le básanna a tharla an lú lá de Mhárta, 1968, nó dá éis sin, agus déanfar aisíocaíochtaí iomchuí dá réir sin.
Leasú ar alt 61 den Finance (1909-10) Act, 1910.
1910, c. 8.
46.—(1) Leasaítear leis seo alt 61 (1) den Finance (1909-10) Act, 1910, trí “£2,000” a chur in ionad “£1,000” (a cuireadh isteach leis an Acht Airgeadais, 1951).
(2) Is maidir le daoine a gheobhaidh bás tar éis dáta an Achta seo a rith agus leo sin amháin a bheidh éifeacht ag an alt seo.
CUID V
Dleachtanna Stampa
Leasú ar alt 13 den Acht Airgeadais (Uimh. 2), 1947.
1891, c. 39.
47.—(1) Déantar leis seo alt 13 den Acht Airgeadais (Uimh. 2), 1947, a leasú mar a leanas:
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1)—
“(1) Is de réir na rátaí seo a leanas a bheidh na dleachtanna stampa is iníoctha ar thíolacadh nó aistriú tailte, tionóntán agus oidhreachtán faoin gceannteideal ‘Conveyance or Transfer on sale of any property’ sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891—
(i) punt in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó de luach na comaoine mura mó ná sé mhíle punt méid nó luach na comaoine agus go bhfuil ráiteas san ionstraim ag deimhniú maidir leis an idirbheart a dhéantar léi nach cuid é d'idirbheart is mó ná sin ná de shraith idirbheart ar mó ná sé mhíle punt méid nó luach na comaoine, nó comhiomlán méid nó luach na comaoine, ina leith;
(ii) punt agus deich scilling in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó de luach na comaoine más mó ná sé mhíle punt ach nach mó ná caoga míle punt méid nó luach na comaoine agus go bhfuil ráiteas san ionstraim ag deimhniú maidir leis an idirbheart a dhéantar léi nach cuid é d'idirbheart is mó ná sin ná de shraith idirbheart ar mó ná caoga míle punt méid nó luach, nó comhiomlán méid nó luach, na comaoine ina leith;
(iii) in aon chás eile, de réir dhá phunt deich scilling in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó de luach na comaoine.”
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2)—
“(2) Ní bheidh feidhm ag fo-alt (1) den alt seo—
(a) mura mó ná cúig chéad punt méid nó luach na comaoine agus go mbeidh ráiteas san ionstraim ag deimhniú maidir leis an idirbheart a dhéantar léi nach cuid é d'idirbheart is mó ná sin ná de shraith idirbheart ar mó ná cúig chéad punt méid nó luach na comaoine, nó comhiomlán méid nó luach na comaoine, ina leith, nó
(b) más mó ná cúig chéad punt ach nach mó ná dhá mhíle cúig chéad punt méid nó luach na comaoine agus go mbeidh ráiteas san ionstraim ag deimhniú maidir leis an idirbheart a dhéantar léi nach cuid é d'idirbheart is mó ná sin ná de shraith idirbheart.”
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
“(3) I gcás den sórt a luaitear i bhfo-alt (2) (b) den alt seo is mar seo a leanas a bheidh an dleacht is inmhuirir:
I gcás méid nó luach comaoine an díolacháin a bheith—
Níos mo ná | £500 gan bheith níos mó ná £600 | £4 | 0 | 0 |
,, | £600 ,, £700 | £5 | 0 | 0 |
,, | £700 ,, £800 | £6 | 0 | 0 |
,, | £800 ,, £900 | £7 | 0 | 0 |
,, | £900 ,, £1,000 | £8 | 0 | 0 |
,, | £1,000 ,, £1,100 | £10 | 0 | 0 |
,, | £1,100 ,, £1,200 | £12 | 10 | 0 |
,, | £1,200 ,, £1,300 | £15 | 0 | 0 |
,, | £1,300 ,, £1,400 | £17 | 10 | 0 |
,, | £1,400 ,, £1,500 | £20 | 0 | 0 |
,, | £1,500 ,, £1,600 | £22 | 10 | 0 |
,, | £1,600 ,, £1,700 | £25 | 0 | 0 |
,, | £1,700 ,, £1,800 | £27 | 10 | 0 |
,, | £1,800 ,, £1,900 | £30 | 0 | 0 |
,, | £1,900 ,, £2,000 | £33 | 0 | 0 |
,, | £2,000 ,, £2,100 | £36 | 10 | 0 |
,, | £2,100 ,, £2,200 | £40 | 0 | 0 |
,, | £2,200 ,, £2,300 | £43 | 10 | 0 |
,, | £2,300 ,, £2,400 | £47 | 0 | 0 |
,, | £2,400 ,, £2,500 | £50 | 0 | 0 |
”.
(2) I gcás aon ionstraim a bheidh forghníomhaithe ach nach mbeidh stampáilte roimh theacht i ngníomh don alt seo, féadfaidh na Coimisinéirí Ioncaim a cheangal go dtabharfar dóibh cibé fianaise a mheasfaidh siad is gá chun a shuíomh chun a sástacht an bhfuil na fíorais agus na himthosca go léir a dhéanann difear do dhliteanas na hionstraime i leith dleachta, nó méid na dleachta is inmhuirir uirthi, leagtha amach inti go hiomlán, fírinneach.
(3) (a) Faoi réir mhír (c) den fho-alt seo, measfar gur tháinig an t-alt seo i ngníomh an 7ú lá de Bhealtaine, 1969, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh theacht i ngníomh dó.
(b) Déanfar aisíocaíocht iomchuí chun críocha mhír (a) den fho-alt seo, ar choinníoll go ndéanfar an t-iarratas ar aisíoc laistigh de dhá bhliain ó dháta na hionstraime lena mbaineann an t-aisíoc.
(c) Tiocfaidh an t-alt seo, a mhéid a dhéanann sé foráil chun dleacht stampa a mhuirearú de réir dhá phunt agus deich scilling in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó luach na comaoine, i ngníomh an lú lá de Lúnasa, 1969, nó ar dháta an Achta seo a rith cibé acu is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh theacht i ngníomh don alt seo.
Leasú ar alt 24 den Acht Airgeadais, 1949.
48.—(1) Déantar leis seo alt 24 den Acht Airgeadais, 1949, a leasú mar a leanas:
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1)—
“(1) Is de réir na rátaí seo a leanas a bheidh na dleachtanna stampa is inmhuirir faoi mhír (3) den cheannteideal ‘Lease or Tack’ sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, i leith aon chomaoin arb é atá inti aon airgead, stoc nó urrús (seachas cíos) do léas—
(i) punt in aghaidh gach caoga punt nó codán de chaoga punt den chomaoin mura mó ná sé mhíle punt an chomaoin agus go bhfuil ráiteas sa léas ag deimhniú maidir leis an idirbheart a dhéantar leis nach cuid é d'idirbheart is mó sin ná de shraith idirbheart ar mó ná sé mhíle punt méid nó luach, nó comhiomlán méid nó luach, na comaoine, seachas cíos, ina leith;
(ii) punt agus deich scilling in aghaidh gach caoga punt nó codán de chaoga punt den chomaoin más mó ná sé mhíle punt ach nach mó ná caoga míle punt an chomaoin agus go bhfuil ráiteas sa léas ag deimhniú maidir leis an idirbheart a dhéantar leis nach cuid é d'idirbheart is mó ná sin ná de shraith idirbheart ar mó ná caoga míle punt méid nó luach, nó comhiomlán méid nó luach, na comaoine, seachas cíos, ina leith;
(iii) in aon chás eile, de réir dhá phunt deich scilling in aghaidh gach caoga punt nó codán de chaoga punt den chomaoin.”
(b) tríd an tábla seo a leanas a chur in ionad an tábla atá leagtha amach i bhfo-alt (3)—
Níos mo ná | £500 gan bheith níos mó ná £600 | £4 | 0 | 0 |
,, | £600 ,, £700 | £5 | 0 | 0 |
,, | £700 ,, £800 | £6 | 0 | 0 |
,, | £800 ,, £900 | £7 | 0 | 0 |
,, | £900 ,, £1,000 | £8 | 0 | 0 |
,, | £1,000 ,, £1,100 | £10 | 0 | 0 |
,, | £1,100 ,, £1,200 | £12 | 10 | 0 |
,, | £1,200 ,, £1,300 | £15 | 0 | 0 |
,, | £1,300 ,, £1,400 | £17 | 10 | 0 |
,, | £1,400 ,, £1,500 | £20 | 0 | 0 |
,, | £1,500 ,, £1,600 | £22 | 10 | 0 |
,, | £1,600 ,, £1,700 | £25 | 0 | 0 |
,, | £1,700 ,, £1,800 | £27 | 10 | 0 |
,, | £1,800 ,, £1,900 | £30 | 0 | 0 |
,, | £1,900 ,, £2,000 | £33 | 0 | 0 |
,, | £2,000 ,, £2,100 | £36 | 10 | 0 |
,, | £2,100 ,, £2,200 | £40 | 0 | 0 |
,, | £2,200 ,, £2,300 | £43 | 10 | 0 |
,, | £2,300 ,, £2,400 | £47 | 0 | 0 |
,, | £2,400 ,, £2,500 | £50 | 0 | 0 |
.”
(2) I gcás aon ionstraim a bheidh forghníomhaithe ach nach mbeidh stampáilte roimh theacht i ngníomh don alt seo, féadfaidh na Coimisinéirí Ioncaim a cheangal go dtabharfar dóibh cibé fianaise a mheasfaidh siad is gá chun a shuíomh chun a sástacht an bhfuil na fíorais agus na himthosca go léir a dhéanann difear do dhliteanas na hionstraime i leith dleachta, nó méid na dleachta is inmhuirir uirthi, leagtha amach inti go hiomlán, fírinneach.
(3) (a) Faoi réir mhír (c) den fho-alt seo, measfar gur tháinig an t-alt seo i ngníomh an 7ú lá de Bhealtaine, 1969, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh theacht i ngníomh dó.
(b) Déanfar aisíoc iomchuí chun críocha mhír (a) den fho-alt seo, ar choinníoll go ndéanfar an t-iarratas ar aisíoc laistigh de dhá bhliain ó dháta na hionstraime lena mbaineann an t-aisíoc.
(c) Tiocfaidh an t-alt seo, a mhéid a dhéanann sé foráil chun dleacht stampa a mhuirearú de réir dhá phunt agus deich scilling in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó luach na comaoine, i ngníomh an lú lá de Lúnasa, 1969, nó ar dháta an Achta seo a rith cibé acu is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh theacht i ngníomh don alt seo.
Ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa.
49.—(1) Faoi réir fho-alt (2) den alt seo, beidh aon ionstraim a thabharfaidh éifeacht do cheannach tí ar é a thógáil díolmhaithe ó gach dleacht stampa.
(2) Beidh éifeacht ag fo-alt (1) den alt seo maidir le hionstraim más rud é, agus amháin más rud é, go suífear chun sástacht na gCoimisinéirí Ioncaim—
(a) gur tugadh, nó go dtabharfar, de bhua alt 6 (2) d'Acht na dTithe, 1966, deontas faoi alt 2 nó 7 d'Acht na dTithe (Iasachtaí agus Deontais), 1962, i leith an tí lena mbaineann an ionstraim, nó
(b) gur tugadh nó go dtabharfar deontas faoi alt 15, 16, 17, 18 nó 20 d'Acht na dTithe, 1966, i leith an tí a dúradh.
(3) Ní bheidh dleachtanna stampa inmhuirir i gcás tíolacadh, aistriú nó léasadh ag údarás áitiúil faoi fhorálacha Acht na dTithe, 1966, nó tíolacadh, aistriú nó léasadh ag cumann agus é cláraithe faoi Achtanna na gCumann Tionscail agus Soláthair, 1893 go 1966, agus a rinneadh, de réir scéime chun tithe a sholáthar dá chomhaltaí, chun comhalta nó chun an chomhalta sin agus céile an chomhalta.
(4) I gcás—
(a) ina mbeidh dleacht stampa muirearaithe ar ionstraim faoin gceannteideal “Conveyance or Transfer on sale of any property” nó “Lease or Tack” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891.
(b) go n-iarrfaidh duine faoi alt 12 den Stamp Act, 1891, ar na Coimisinéirí Ioncaim a dtuairim a lua maidir leis an ionstraim, agus
(c) go gcruthófar chun sástacht na gCoimisinéirí Ioncaim gur ionstraim í lena mbaineann forálacha fho-alt (2) nó (3) den alt seo,
díolmhófar an ionstraim ó dhleacht, cibé acu a bheidh nó nach mbeidh sí stampáilte cheana féin le stampa áirithe á thaispeáint go bhfuil sí stampáilte go cuí.
(5) In aon chás den sórt dá dtagraítear i bhfo-alt (4) den alt seo, féadfaidh na Coimisinéirí Ioncaim an dleacht a muirearaíodh ar an ionstraim a aisíoc, ar choinníoll go ndéanfar an t-iarratas ar dhíolúine agus aisíoc laistigh de dhá bhliain tar éis dáta na hionstraime.
(6) Aisghairtear leis seo alt 16 den Acht Airgeadais, 1950, agus alt 52 d'Acht na dTithe, 1966.
(7) Measfar gur tháinig an t-alt seo i ngníomh an 7ú lá de Bhealtaine, 1969, agus ní bheidh éifeacht aige i gcás aon ionstraim a forghníomhaíodh roimh theacht i ngníomh don alt seo.
Dleacht stampa ar chonarthaí i leith foirgnimh oifige a fhoirgniú.
I.R. Uimh. 221 de 1964.
1853, c. 51.
50.—(1) Beidh sé de dhualgas ar gach duine a dhéanfaidh conradh amháin nó níos mó le foirgneamh a fhoirgniú, a athrú nó a mhéadú a mbeartaítear an chuid is mó de a úsáid mar oifigí an ionstraim nó na hionstraimí ina mbeidh gach conradh den sórt sin a sheachadadh, nó a thabhairt go seachadfar sin, do na Coimisinéirí Ioncaim.
(2) Beidh dleacht stampa inmhuirir ar gach ionstraim den sórt sin de réir deich faoin gcéad de mhéid nó de luach na comaoine i leith comhlíonadh an chonartha nó na gconarthaí lena mbaineann sí: Ar choinníoll nach inmhuirir dleacht ar ionstraim go feadh an mhéid a suífear chun sástacht na gCoimisinéirí Ioncaim gur chuid de mhéid nó de luach na comaoine i leith comhlíonadh conartha ar íocadh dleacht ina leith faoin bhfo-alt seo méid nó luach na comaoine i leith comhlíonadh an chonartha nó na gconarthaí atá inti.
(3) Más rud é, ar nócha lá a bheith caite tar éis conradh a dhéanamh de shórt dá dtagraítear i bhfo-alt (1) den alt seo, nach mbeidh an ionstraim ina mbeidh sé stampáilte go cuí, beidh na páirtithe go léir sa chonradh, i dteannta bheith faoi dhliteanas i leith na dleachta neamhíoctha, faoi dhliteanas i gcomhpháirt agus go leithleach pionós cóimhéid le dhá oiread na dleachta sin, a chur orthu, agus beidh an pionós inghnóthaithe ionann is dá mba chuid den dleacht é.
(4) I gcás ina mbeidh athrú ar mhéid nó ar luach na comaoine i leith conradh a chomhlíonadh de shórt dá dtagraítear i bhfo-alt (1) den alt seo, beidh éifeacht ag na forálacha seo a leanas:
(a) má mhéadaítear méid nó luach na comaoine, beidh dleacht stampa inmhuirir arís ar an ionstraim ina bhfuil an conradh, d'ainneoin í bheith stampáilte cheana féin agus cibé acu stampáilte nó gan stampáil í le stampa áirithe á thaispeáint go bhfuil sí stampáilte go cuí,
(b) beidh dleacht inmhuirir de réir deich faoin gcéad den chomaoin mhéadaithe, agus lamháil chuí a dhéanamh i leith méid aon dleachta a bheidh íoctha cheana féin,
(c) más rud é, ar nócha lá a bheith caite ó dháta an mhéadaithe ar an gcomaoin, nach mbeidh an ionstraim ina bhfuil an conradh stampáilte de réir na míre sin roimhe seo, beidh na páirtithe go léir sa chonradh, i dteannta bheith faoi dhliteanas i leith na dleachta neamhíoctha, faoi dhliteanas i gcomhpháirt agus go leithleach i leith pionós cóimhéid le dhá oiread na dleachta sin a chur orthu, agus beidh an pionós inghnóthaithe ionann is dá mba chuid den dleacht é.
(d) má laghdaítear méid nó luach na comaoine, féadfaidh na Coimisinéirí Ioncaim an difear idir méid na dleachta a muirearaíodh iarbhír ar an ionstraim ina bhfuil an conradh agus an méid is inmhuirir uirthi faoi threoir na comaoine laghdaithe a íoc:
Ar chonnníoll go ndéanfar an t-iarratas ar aisíoc laistigh de dhá bhliain tar éis dáta an laghdaithe ar an gcomaoin.
(5) I gcás ina ndéanfar foirgneamh ar le haghaidh úsáide mar oifigí a bheartaítear an chuid is mó de a úsáid a fhoirgniú, a athrú nó a mhéadú, agus—
(a) nach mbeidh an conradh nó aon cheann de na conartha i leith an fhoirgnithe, an athraithe nó an mhéadaithe in aon ionstraim nó ionstraimí,
(b) nach ábhar conartha an foirgniú, an t-athrú nó an méadú nó cuid den fhoirgniú, den athrú nó den mhéadú, nó
(c) gur dóigh leis na Coimisinéirí Ioncaim go raibh comhshocraíocht nó comhshocraíochtaí ann maidir leis an bhfoirgniú, leis an athrú nó leis an méadú arbh í an phríomhchuspóir, nó ar cheann de na príomhchuspóirí, a bhí ag gabháil léi nó leo dliteanas i leith dleacht stampa faoin alt seo a sheachaint nó a laghdú, beidh éifeacht ag na forálacha seo a leanas:—
(i) féadfaidh na Coimisinéirí Ioncaim trí fhógra i scríbhinn a cheangal ar úinéir an fhoirgnimh go seachadfaidh sé dóibh, laistigh de thríocha lá tar éis dáta an cheanglais, an ionstraim ina bhfuil an fógra, nó cóip den ionstraim sin (dá ngairtear an fógra san alt seo) a tugadh de bhun na Rialachán um an Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963, (Ceadú), 1964, gur deonaíodh faoin Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1962, ag an údarás pleanála iomchuí, de réir brí an Achta sin, cead nó ceadú maidir leis an bhfoirgniú, leis an athrú nó leis an méadú, mar aon le ráiteas ar an eisíoc go léir a caitheadh nó atáthar chun a chaitheamh ar an bhfoirgniú, ar an athrú nó ar an méadú,
(ii) maidir leis an bhfógra sin—
(I) muirearófar air méid na dleachta stampa a mhuirearófaí air, agus
(II) beidh sé faoi réir na bhforálacha den alt seo a mbeadh sé faoina réir,
dá mba chonradh é i leith an fhoirgnithe, an athraithe nó an mhéadaithe a dúradh agus gurb é méid nó luach na comaoine i leith a chomhlíonta an t-eisíoc iomlán a caitheadh nó a bheifí chun a chaitheamh ar an bhfoirgniú, ar an athrú nó ar an méadú a dúradh.
(6) Aon ionstraim nó fógra de shórt dá dtagraítear sna forálacha roimhe seo den alt seo ní mheasfar í a bheith stampáilte go cuí mura mbeidh na Coimisinéirí Ioncaim tar éis a dtuairim air a lua de réir alt 12 den Stamp Act, 1891, agus go mbeidh an ionstraim stampáilte le stampa áirithe á thaispeáint go bhfuil sí stampáilte go cuí.
(7) Ní bheidh feidhm ag na forálacha roimhe seo den alt seo—
(a) in aon chás nach mó ná £50,000 méid nó méid comhiomlán an eisíoca i ndáil le foirgniú, athrú nó méadú foirgnimh;
(b) maidir le foirgniú, athrú nó méadú foirgnimh le hAire Stáit, le Coimisinéirí na nOibreacha Poiblí in Éirinn, nó le húdarás áitiúil chun críocha alt 2 den Acht Rialtais Áitiúil, 1941;
(c) maidir le foirgniú, athrú nó méadú foirgnimh i limistéar is limistéar neamhfhorbartha de réir bhrí an Achta um Limistéirí Neamhfhorbartha, 1952, ar dháta tosaithe an fhoirgnithe, an athraithe nó an mhéadaithe.
(8) Mura seachadfaidh duine do na Coimisinéirí Ioncaim ionstraim, fógra nó ráiteas a cheanglaítear air de bhua an ailt seo a sheachadadh dóibh, féadfaidh na Coimisinéirí Ioncaim seachadadh na hionstraime, an fhógra nó an ráitis ag an duine, nó, i gcás comhlachta chorpraithe, ag a rúnaí nó ag aon stiúrthóir dá chuid, a chur i bhfeidhm faoi alt 47 den Succession Duty Act, 1853, i ngach slí ionann agus dá mba é a bhí san ionstraim, san fhógra nó sa ráiteas, cibé acu é, cuntas den sórt a luaitear san alt sin agus dá mba é a bhí i neamhsheachadadh na hionstraime, an fhógra nó an ráitis, cibé acu é, mainneachtain den sórt a luaitear san alt sin.
(9) Nuair a bheifear a chinneadh chun críocha an ailt seo cad é méid nó luach na comaoine i leith comhlíonadh conartha nó conarthaí le haghaidh foirgniú, athrú nó méadú foirgnimh nó i leith na heisíoca iomláine a caitheadh nó a bheifear chun a chaitheamh ar an bhfoirgniú, ar an athrú nó ar an méadú sin, measfar gur cuid den fhoirgneamh carrchlós, agus aon oibreacha foghabhálacha eile le haghaidh an fhoirgnimh agus a bheidh tadhlach leis.
(10) Tiocfaidh an t-alt seo i ngníomh an lú lá de Lúnasa, 1969, nó ar dháta an Achta seo a rith, cibé acu sin is déanaí.
CUID VI
Cáin Bhrabús Corparáide
Liúntas infheistíochta l oingis a asbhaint.
51.—I gcás ina ndéanfar méid liúntais infheistíochta loingis a asbhaint de réir alt 22 den Acht Airgeadais, 1957, agus brabúis chuideachta á ríomh chun críocha cánach brabúis chorparáide, agus go ndéanfar an liúntas infheistíochta loingis a aistarraingt chun críocha cánach ioncaim de réir fho-alt (1A) (b) d'alt 246 den Acht Cánach Ioncaim, 1967, déanfar an liúntas infheistíochta loingis a aistarraingt chun críocha cánach brabúis chorparáide agus déanfar cibé measúnachtaí cánach brabúis chorparáide agus coigeartuithe ar mheasúnachtaí cánach brabúis chorparáide sa bhreis is gá le haghaidh nó de dhroim liúntas infheistíochta loingis a aistarraingt nó liúntas tosaigh faoi alt 69 den Acht Airgeadais, 1969, a chur ina ionad.
Leasú ar alt 10 den Acht Airgeadais (Forála Ilghnéitheacha), 1956.
52.—Déantar leis seo an míniú ar “tréimhse chuntasaíochta” atá in alt 10 den Acht Airgeadais (Forála Ilghnéitheacha), 1956, a leasú, ach amháin maidir le alt 13 (10) den Acht sin—
(a) trí “chúig bliana déag” a chur in ionad “deich mbliana”, agus
(b) trí “an 6ú lá d'Aibreán, 1975”, a chur in ionad “an 6ú lá d'Aibreán, 1970”.
Leasú ar alt 3 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958.
53.—Leasaítear leis seo alt 3 (2) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, trí “go dtí an 5ú lá d'Aibreán, 1990” a chur in ionad “go ceann na tréimhse cúig bliana fichead ó dháta an Achta seo a rith”.
Leasú ar alt 69 den Acht Airgeadais, 1959.
54.—(1) Aon tagairt in alt 69 den Acht Airgeadais, 1959, do liúntas faoi alt 241 den Acht Cánach Ioncaim, 1967, déanfar, i gcás ina raibh éifeacht ag alt 4 (2) den Acht seo, í a fhorléiriú mar thagairt don liúntas arna mhéadú faoin bhfo-alt sin.
(2) I gcás ina measfar nach raibh feidhm ag an alt sin 4 (2) maidir le haon innealra ná fearas d'aon bhliain mheasúnachta, déanfar cibé measúnachtaí breise agus coigeartuithe breise ar mheasúnachtaí is iomchuí chun críocha cánach brabúis chorparáide.
CUID VII
Cáin Láimhdeachais
Leasú ar alt 46 den Acht Airgeadais, 1963.
55.—(1) Leasaítear leis seo alt 46 den Acht Airgeadais, 1963, tríd an míniú seo a leanas a chur isteach ann i ndiaidh an mhínithe ar “óstán”:
“folaíonn ‘airgead a fháil’—
(a) airgead a taisceadh nó a creidiúnaíodh do chuntas duine in aon bhanc, banc taisce, cumann foirgníochta, gnólacht airgeadais fruilcheannaigh nó gnólacht airgeadais dá shamhail, agus
(b) airgead, seachas airgead dá dtagraítear i mír (a) den mhíniú seo, a scoir, faoi chomhaontú, seachas comhaontú ina bhfuil foráil le haghaidh lascaine nó coigeartú praghais arna dhéanamh i ngnáth-chúrsa gnó, nó faoi chomhshocraíocht le creidiúnaithe, de bheith dlite do dhuine,
agus aon airgead a taisceadh nó a creidiúnaíodh do chuntas duine mar a dúradh measfar go bhfuair an duine é ar an dáta a taisceadh nó a creidiúnaíodh amhlaidh é agus aon airgead a scoir de bheith dlite do dhuine mar a dúradh measfar go bhfuair an duine é ar dháta an scortha.”.
(2) Beidh éifeacht, agus measfar éifeacht a bheith, ag an alt seo amhail ar an agus ón 8ú lá de Bhealtaine, 1969.
Leasú ar alt 64 den Acht Airgeadais, 1963.
56.—(1) Leasaítear leis seo alt 64 den Acht Airgeadais, 1963—
(a) trí “ailt 48 agus 50 go 63” a chur in ionad “ailt 48 go 63” i bhfo-alt (1), agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Ní dhéanfar cáin mar a luaitear anseo roimhe seo a mhuirearú ar—
(a) airceadal a mbeadh a dhíol lena sheachadadh lastigh den Stát, amach ó aon díolúine maidir le díol na n-airceadal sin le daoine, nó ag daoine, d'aicme áirithe, ina ghníomhaíocht dhíolmhaithe chun críocha alt 48 (2) den Acht seo,
(b) airceadal a luaitear sa Dara Sceideal a ghabhann leis an Acht seo arna allmhairiú mar stoc dá ghnó ag duine cláraithe is déileálaí sna hairceadail sin,
(c) airceadal, nach airceadal a luaitear sa Dara Sceideal a ghabhann leis an Acht seo, arna allmhairiú—
(i) mar stoc dá ghnó,
(ii) mar ábhair le haghaidh monaraíochta,
(iii) mar throscán, feistis, riachtanais oifige, gléasra nó trealamh dá ghnó,
ag duine cláraithe,
(d) airceadal (seachas mótarfheithicil a bheidh ceaptha chun daoine a iompar de bhóthar nó ola hiodracarbóin le haghaidh feithiclí ród-iompair) arna allmhairiú ag comhlacht corpraithe a shuífidh chun sástacht na gCoimisinéirí Ioncaim gurb é is príomhghníomhaíocht dó paisinéirí nó earraí a iompar lasmuigh den Stát agus gur lena úsáid ina ghnó a allmhairítear an t-airceadal,
(e) airceadal arna allmhairiú ag Coimisinéirí Soilse na hÉireann lena úsáid chun longa solais nó tithe solais a chothabháil.”
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh i gcás airceadal a allmhaireofar an chéad lá nó tar éis an chéad lae den mhí díreach i ndiaidh na míosa a rithfear an tAcht seo agus, i gcás na n-airceadal sin, déanfar an cháin dá bhforáiltear le halt 47 (1) (i) (b) den Acht Airgeadais, 1963, a mhuirearú, a thobhach agus a íoc ionann agus dá mba nach ndearnadh aon ordú faoi alt 64 den Acht sin.
CUID VIII
Cáin Mhórdhíola
Rátaí cánach mórdhíola.
57.—(1) Cuirfear an fo-alt seo a leanas in ionad fho-alt (1) d'alt 7 den Acht Airgeadais (Uimh. 2), 1966:
“(1) Is é a bheidh sa cháin mhórdhíola cúig déag faoin gcéad den chuid sin de láimhdeachas inchánaithe, arna mhíniú leis an alt seo, an duine fhreagraigh a bhaineann le díol aon earraí de shórt a shonraítear sa Tábla a ghabhann leis an bhfo-alt seo agus deich faoin gcéad den mhéid a bheidh fágtha den láimhdeachas inchánaithe arna mhíniú amhlaidh, agus déanfar an méid cánach is inmhuirir in imeacht gach míosa a íoc tar éis deireadh na míosa de réir rialachán.
AN TÁBLA |
(Cáin Mhórdhíola) |
(1) Mótarfheithiclí atá deartha agus déanta chun daoine a iompar de bhóthar lena n-áirítear mótarfheithiclí spóirt, cairr eastáit, vaigíní stáisiúin, gluaisrothair, mótar-scútair, moipéid agus uathrothair, ach gan feithiclí a áireamh atá deartha agus déanta chun níos mó ná sé dhuine dhéag (agus an tiománaí a áireamh) a iompar, cóistí easlán agus feithiclí eile de chineál atá deartha le haghaidh úsáide ag daoine easlána nó daoine éiglí. |
(2) Carbháin, lena n-áirítear teaghais shoghluaiste. |
(3) Longa, báid nó árthaí eile atá deartha agus déanta chun paisinéirí a iompar agus nach mó ná céad tonna mórmheáchain; agus báid spóirt agus pléisiúir de gach cineál lena n-áirítear luamhanna, cúrsóirí cábáin, báidíní calaidh, curacha, coití agus báid rásaíochta. |
(4) Gléasanna raidió-ghlacadóireachta agus gléasanna téilifísghlacadóireachta den chineál tís nó den chineál iniompair lena n-áirítear gléasanna atá oiriúnach le húsáid i bhfeithiclí bóthair. |
(5) Gramafóin, raidió-ghramafóin, seinnteoirí ceirníní agus atáirgeoirí leictreachais ceirníní gramafóin. |
(6) Ceirníní gramafóin.” |
(2) Cuirfear an fo-alt seo a leanas in ionad fho-alt (1) d'alt 11 den Acht Airgeadais (Uimh. 2), 1966:
“(1) Ní bhainfidh ailt 3 agus 5 go 10 den Acht seo le cáin mhórdhíola dá bhforáiltear le halt 2 (b) den alt seo agus déanfar, faoi réir fho-alt (2) den alt seo, an cháin sin a mhuirearú ar gach airceadal de shórt a shonraítear sa Tábla a ghabhann le halt 7 (1) den Acht seo agus a allmhaireofar an lú lá de Mheitheamh, 1969, nó dá éis, de réir cúig déag faoin gcéad de luach an airceadail agus ar gach airceadal eile a allmhaireofar amhlaidh de réir deich faoin gcéad de luach an airceadail.”
(3) Beidh éifeacht ag an alt seo, agus measfar éifeacht a bheith aige, amhail ar an 1ú lá de Mheitheamh, 1969, agus uaidh sin amach.
Suimeanna a chur le híocaíochtaí áirithe.
58.—I gcás inarb éard é an t-iomlán nó cuid de láimhdeachas inchánaithe duine fhreagraigh airgead a íocadh faoi chonradh a rinneadh an 1ú lá de Dheireadh Fómhair, 1966, nó dá éis, agus roimh an lú lá de Mheitheamh, 1969, féadfaidh an duine freagrach, d'éagmais comhaontú dá mhalairt, suim ar cóimhéid le haon mhéid breise is iníochta aige i leith an airgid mar gheall ar an méadú a dhéantar le halt 57 den Acht seo ar an ráta cánach mórdhíola a aisghabháil i dteannta na híocaíochta a shonraítear sa chonradh.
59.—(1) Leasaítear leis seo alt 6 den Acht Airgeadais (Uimh. 2), 1966, trí na fo-ailt seo a leanas a chur leis:
“(2) I gcás ina ndéanfar earraí inchánaithe a chur chun feidhme nó a leithreasú ar mhodh fruilithe chun duine a mbeidh uimhir chláraithe tugtha dó faoi alt 4 den Acht seo agus a bheidh, de réir alt 5 den Acht seo, tar éis ráiteas i scríbhinn agus an uimhir chláraithe sin luaite ann a thabhairt don duine óna nglacfar na hearraí ar fruiliú:—
(a) ní bheidh feidhm ag forálacha fho-alt (1) den alt seo maidir leis an gcur chun feidhme nó leis an leithreasú, agus
(b) measfar gurb é a bheidh sa chur chun feidhme nó sa leithreasú díol na n-earraí ar mórdhíol i gcúrsa gnó agus measfar gurb é a bheidh san airgead a gheofar i leith an fhruilithe airgead ó dhuine a bhí cláraithe faoin alt sin 4 i leith na n-earraí a díoladh leis:
Ar choinníoll, más rud é go ndéanfaidh an duine chun a mbeidh na hearraí fruilithe, trí fhógra i scríbhinn a thabhairt don duine óna mbeidh na hearraí fruilithe, an ráiteas a dúradh a aistarraingt, ansin, ar dháta na haistarraingte agus uaidh sin amach, scoirfidh míreanna (a) agus (b) den fho-alt seo d'fheidhm a bheith acu agus beidh feidhm ag forálacha an fho-ailt sin (1) ionann agus dá mba rud é go ndearna an duine óna mbeidh na hearraí fruilithe na hearraí a chur chun feidhme nó a leithreasú, ar an dáta sin, ar shlí seachas—
(i) i gcás monaróra—mar ábhair nó mar stoc trádála, nó
(ii) in aon chás eile—mar stoc trádála,
(3) I gcás ina ndéanfaidh duine dar tugadh uimhir chláraithe faoi alt 4 den Acht seo—
(a) ráiteas i scríbhinn ina mbeidh an uimhir chláraithe sin luaite a thabhairt, de réir alt 5 den Acht seo, do dhuine a bheidh cláraithe faoin alt sin 4 agus óna bhfruilíonn sé earraí inchánaithe, agus
(b) na hearraí sin a úsáid ar dhóigh seachas go díreach i bpróiseas táirgthe i gcúrsa earraí a dhéanamh,
ansin, an fad nach ndéanfaidh an duine ar chuige a fruilíodh na hearraí an ráiteas a dúradh a tharraingt siar trí fhógra i scríbhinn a thabharfar don duine ónar fruilíodh na hearraí, beidh feidhm ag forálacha an fho-ailt sin (1) maidir leis ionann agus dá mba rud é—
(i) de réir an ailt sin 5, gur cheannaigh sé na hearraí i dtosca nach raibh cáin mhórdhíola inmhuirir,
(ii) go ndearna sé, ar ócáid gach íocaíochta as fruiliú na n-earraí a bhainfidh le tréimhse inar úsáid sé na hearraí ar dhóigh seachas i bpróiseas táirgthe i gcúrsa earraí a dhéanamh, na hearraí a chur chun feidhme nó a leithreasú ar dhóigh seachas—
(I) i gcás monaróra—mar ábhair nó mar stoc trádála, nó
(II) in aon chás eile—mar stoc trádála, agus
(iii) gurbh é a bhí i ngach íocaíocht acu sin as fruiliú íocaíocht i leith díol earraí a cuireadh chun feidhme nó a leithreasaíodh amhlaidh ar an bpraghas mórdhíola a bhí i réim tráth na híocaíochta”.
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh ar an gcéad lá den mhí díreach i ndiaidh na míosa ina rithfear an tAcht seo.
60.—(1) Leasaítear leis seo alt 11 den Acht Airgeadais (Uimh. 2), 1966, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Ní mhuirearófar cáin mar a dúradh ar—
(a) airceadal a mbeadh a dhíol lena sheachadadh sa Stát, amach ó aon díolúine maidir le díol na n-airceadal sin le daoine, nó ag daoine, d'aicme áirithe nó ag daoine seachas daoine d'aicme áirithe, ina ghníomhaíocht dhíolmhaithe chun críocha alt 3 (5) den Acht seo,
(b) airceadal arna allmhairiú—
(i) ag monaróir a bheidh cláraithe faoi alt 4 den Acht seo agus a bheartaítear a úsáid mar ábhair nó mar stoc dá ghnó, nó
(ii) ag aon duine eile a bheidh cláraithe faoin alt sin agus a bheartaítear a úsáid mar stoc dá ghnó,
(c) airceadal (seachas mótarfheithicil atá ceaptha chun daoine a iompar de bhóthar nó ola hiodracarbón le haghaidh feithiclí ród-iompair) arna allmhairiú ag comhlacht corpraithe a shuífidh chun sástacht na gCoimisinéirí Ioncaim gurb é is phríomhghníomhaíocht dó paisinéirí nó earraí a iompar lasmuigh den Stát agus gur lena úsáid ina ghnó a allmhairítear an t-airceadal,
(d) airceadal arna allmhairiú ag Coimisinéirí Soilse na hÉireann lena úsáid chun longa solais nó tithe solais a chothabháil”.
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh maidir le hairceadail a allmhaireofar an chéad lá nó tar éis an chéad lae den mhí díreach i ndiaidh na míosa a rithfear an tAcht seo agus, maidir le hairceadail den sórt sin, déanfar an cháin dá bhforáiltear le halt 2 (b) den Acht Airgeadais (Uimh. 2), 1966, a mhuirearú, a thobhach agus a íoc ionann agus dá mba nach ndearnadh aon ordú faoi alt 11 den Acht sin.
CUID IX
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
61.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1968” alt 33 den Acht Airgeadais, 1968;
ciallaíonn “an t-ochtú blianacht bhreise déag” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1968 maidir leis na naoi mbliana airgeadais is fiche chomhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1970, ach “£2,636,326” a chur in ionad “£2,453,200”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1968 ach “£1,672,492” a chur in ionad “£1,586,900”.
(4) Déanfar suim £3,000,128 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1970.
(5) Déanfar an naoú blianacht bhreise déag a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den naoú blianacht bhreise déag, nach mó ná £1,940,575 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an naoú blianacht bhreise déag a úsáid i gceann amháin nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar an Acht um Bhailiú Shealadach Cánach, 1927.
62.—Leasaítear leis seo alt 4 (1) den Acht um Bhailiú Shealadach Cánach, 1927, trí mhír (f) a scriosadh.
Préimheanna ar urrúis áirithe a bheith díolmhaithe ó cháin.
63.—(1) An bhreis a bheidh ag an méid a gheofar ar aonad urrús lena mbaineann an t-alt seo a fhuascailt ar an méid a íocadh ar an aonad nuair a eisíodh é beidh sí, ach amháin i gcás ina mbeidh an bhreis le cur i gcuntas le linn ríomh a bheith á dhéanamh chun críocha cánachais ar bhrabúis trádála, díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrabús corparáide.
(2) Na hurrúis lena mbaineann an t-alt seo is urrúis iad a bhunaigh agus a d'eisigh an tAire Airgeadais faoin Acht Príomh-Chiste (Forálacha Buana), 1965, nó faoi aon chumhachtaí eile á chumasú chuige sin, mar aon le haon stoc, bintiúr, stoc bintiúra, deimhniú muirir, nó urrús eile, a eisíodh le ceadú an Aire Airgeadais arna thabhairt faoi aon Acht ón Oireachtas agus a ndearna an tAire Airgeadais faoin Acht sin íoc úis agus aisíoc caipitil a ráthú ina leith, ach gan urrúis a áireamh lena mbaineann alt 4 den Acht Príomh-Chiste, 1965, alt 465 den Acht Cánach Ioncaim, 1967, nó alt 8 den Acht Airgeadais (Uimh. 2), 1968.
Leasú ar alt 255 den Acht Cánach Ioncaim, 1967.
64.—(1) Leasaítear leis seo alt 255 (1) den Acht Cánach Ioncaim, 1967, tríd an méid seo a leanas a chur isteach, i ndiaidh mhír (d): “agus, go sonrach, folaíonn an abairt sin aon fhoirgneamh nó déanmhas atá an duine a bhfuil trádáil nó gnóthas den sórt sin á sheoladh aige tar éis a chur ar fáil le haghaidh caitheamh aimsire nó slándála oibrithe atá ar fostú sa trádáil nó so ghnóthas sin agus a bhfuil an úsáid sin á bhaint as”.
(2) Leasaítear leis seo alt 255 den Acht Cánach Ioncaim, 1967—
(a) tríd an méid seo a leanas a chur isteach i ndiaidh “mar champa saoire” sa choinníoll a ghabhann le fo-alt (1): “nó foirgneamh nó déanmhas atá á úsáid mar theachín saoire agus atá ar áireamh in áitreabh atá cláraithe in aon chlár de theachíní saoire a bhunaigh Bord Fáilte Éireann faoi fhorálacha aon Achta ón Oireachtas a ritheadh tar éis dáta an Achta Airgeadais, 1969, a rith”, agus
(b) trí “(seachas óstán saoire dá dtagraítear sa choinníoll a ghabhann le fo-alt (1))” a chur isteach i bhfo-alt (4) (a) i ndiaidh “theach cónaithe” agus i ndiaidh “tí chónaithe”.
(3) I gcás foirgneamh nó déanmhas a bhfuil sé le meas ina thaobh gur foirgneamh nó déanmhas tionscail é de bhua fho-alt (2) do scor de bheith ar áireamh in áitreabh atá cláraithe i gclár dá dtagraítear san alt sin 255 in imthosca de shórt nach mbeidh feidhm ag an alt sin 265 den Acht Cánach Ioncaim, 1967, ansin, chun críocha Chuid XVI den Acht Cánach Ioncaim, 1967, seachas alt 264 (3), measfar ar an scor sin go ndearnadh an leas iomchuí san fhoirgneamh nó sa déanmhas a dhíol le linn an foirgneamh nó an déanmhas a bheith ina fhoirgneamh nó ina dhéanmhas tionscail agus chun na gcríocha sin measfar gurb é atá i nglan-fháltais an díola méid cóimhéid leis an gcaiteachas caipitiúil a tabhaíodh ag foirgniú an fhoirgnimh nó an déanmhais.
(4) I gcás ina ndéanfar muirear cothromaíochta faoin alt sin 265 de bhua fho-alt (3) agus nach ndéanfar an leas iomchuí san fhoirgneamh nó sa déanmhas a dhíol ina dhiaidh sin ag an duine ar a ndéanfar an muirear tráth nach foirgneamh nó déanmhas tionscail an foirgneamh nó an déanmhas, ansin má thagann an foirgneamh nó an déanmhas chun bheith ar áireamh arís in áitreabh atá cláraithe i gclár dá dtagraítear san alt sin 255, déileálfar chun críocha Chuid XVI den Acht Cánach Ioncaim, 1967, leis an duine sin ionann agus dá mba eisean, tráth an scortha dá dtagraítear i bhfo-alt (3), ceannaitheoir an leasa iomchuí a mheasfar faoin bhfo-alt sin a bheith díolta.
(5) (a) Beidh éifeacht ag fo-alt (1) maidir le caiteachas caipitiúil a thabhófar an 6ú lá d'Aibreán, 1969, nó dá éis.
(b) Beidh éifeacht ag fo-ailt (2) go (4) maidir le caiteachas caipitiúil a thabhófar an lú lá d'Iúil, 1968, nó dá éis.
Aisghairm.
65.—(1) Déantar leis seo gach achtachán dá luaitear i gcolún (2) de Chuid I den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm maidir le cáin don bhliain 1969-70 agus blianta ina dhiaidh sin a mhéid a shonraítear i gcolún (3) den Chuid sin.
(2) (a) Déantar leis seo an t-achtachán a luaitear i gcolún (2) de Chuid II den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an lú lá d'Aibreán, 1969.
(3) (a) Déantar leis seo gach achtachán a luaitear i gcolún (2) de Chuid III den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 6ú lá d'Aibreán, 1969.
(4) (a) Déantar leis seo gach achtachán a luaitear i gcolún (2) de Chuid IV den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an lú lá d'Iúil, 1969.
(5) Déantar leis seo gach achtachán a luaitear i gcolún (2) de Chuid V den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(6) (a) Déantar leis seo gach achtachán dá luaitear i gcolún (2) de Chuid VI den Chúigiú 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 d'éag nó éagfaidh an lú lá de Mhárta, 1968, nó dá éis sin.
(7) (a) Déantar leis seo gach achtachán a luaitear i gcolún (2) de Chuid VII den Chúigiú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an lú lá de Dheireadh Fómhair, 1969.
Cúram agus bainistí cánacha agus dleachtanna.
66.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
67.—(1) Féadfar an tAcht Airgeadais, 1969, a ghairm den Acht seo.
(2) Déanfar Codanna I agus II agus (a mhéid a bhaineann le cáin ioncaim lena n-áirítear forcháin) alt 63 den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid III den Acht seo, a mhéid a bhaineann le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus, a mhéid go mbaineann sí le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Cuid V den Acht seo a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Déanfar Cuid VI agus (a mhéid a bhaineann sí le cáin bhrabús corparáide) alt 63 den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtacháin ag leasú nó ag leathnú na Coda sin.
(6) Déanfar Codanna VII agus VIII a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1963, an Achta Airgeadais (Uimh. 2), 1966, agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus an Achta sin is déanaí a luaitear.
(7) Ach amháin sa mhéid go bhforáiltear a mhalairt iontu go sainráiteach, measfar gur tháinig Codanna I agus II agus alt 63 den Acht seo i ngníomh, agus beidh éifeacht acu, ar an agus ón 6ú lá d'Aibreán, 1969.
(8) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a n-éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
AN CHéAD SCEIDEAL
Biotáille (Rátaí Gnáth-Dhleachta Custam)
Cuid I
An Cineál Biotáille | Rátaí Tosaíochta | Lán-rátaí | ||||||||
(1) | (2) | (3) | ||||||||
£ | s. | d. | £ | s. | d. | |||||
Ar gach galún de Bhiotáille Chumhraithe | 29 | 10 | 2 | 29 | 14 | 2 | ||||
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil an | ||||||||||
neart le tástáil | .. | .. | .. | .. | 24 | 17 | 11 | 25 | 1 | 3 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina | ||||||||||
bhfuil biotáille | .. | .. | .. | .. | 18 | 8 | 10 | 18 | 11 | 4 |
Cuid II
An Cineál Biotáille | Ráta na Ríochta Aontaithe | ||||||||
£ | s. | d. | |||||||
Ar gach galún de Bhiotáille Chumhraithe | .. | .. | 24 | 15 | 7 | ||||
Ar gach galún de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadfar i slí a léireoidh nach bhfuil | |||||||||
an neart le tástáil | .. | .. | .. | .. | .. | .. | 20 | 18 | 2 |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nár luadh roimhe seo agus meascáin agus | |||||||||
ullmhóidí ina bhfuil biotáille | .. | .. | .. | .. | 15 | 9 | 9 | ||
AN DARA SCEIDEAL
Dleachtanna ar Thobac
Cuid I
Custaim
£ | s. | d. | ||
Tobac Neamhmhonaraithe: má bhíonn sé scúite nó díloirgnithe: agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain.. .. | an lb. | 4 | 8 | 4.5 |
agus níos lú na 10 faoin gcéad de fhliuchra ann de réir meáchain | ,, ,, | 4 | 18 | 2.5 |
mura mbíonn sé scúite nó díloirgnithe: | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain | ,, ,, | 4 | 8 | 4 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. | ,, ,, | 4 | 18 | 2 |
Lán-rátaí | Rátaí Tosaíochta | |||||||||
£ | s. | d. | £ | s. | d. | |||||
Tobac Monaraithe: | ||||||||||
todóga | .. | .. | .. | an lb. | 5 | 7 | 2.1 | 4 | 11 | 4 |
toitíní | .. | .. | .. | ,, | 5 | 4 | 10.5 | 4 | 9 | 5 |
cavendish nó negrohead | ,, | 5 | 6 | 6.9 | 4 | 10 | 10 | |||
cavendish nó negrohead a monaraíodh faoi bhanna | ,, | 5 | 5 | 11.7 | 4 | 10 | 4 | |||
tobac monaraithe eile .. | ,, | 5 | 4 | 6.9 | 4 | 9 | 2 | |||
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 5 | 4 | 2.1 | 4 | 8 | 10 | |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 5 | 6 | 6.9 | 4 | 10 | 10 | |
Cuid II
Custaim
Lán-rátaí | Rátaí Tosaíochta | |||||||||
£ | s. | d. | £ | s. | d. | |||||
Tobac Monaraithe: | ||||||||||
todóga | .. | .. | .. | an lb. | 5 | 1 | 0.2 | 4 | 11 | 4 |
toitíní | .. | .. | .. | ,, | 4 | 18 | 9.7 | 4 | 9 | 5 |
cavendish nó negrohead | ,, | 5 | 0 | 5.5 | 4 | 10 | 10 | |||
cavendish nó negrohead a monaraíodh faoi | ||||||||||
bhanna | .. | .. | ,, | 4 | 19 | 10.8 | 4 | 10 | 4 | |
tobac monaraithe eile: | ||||||||||
tobac cruafháiscthe | .. | ,, | 4 | 11 | 5.2 | 4 | 2 | 0.5 | ||
tobac píopa eile | .. | ,, | 4 | 17 | 2.5 | 4 | 7 | 9.8 | ||
tobac monaraithe eile | ,, | 4 | 18 | 6.7 | 4 | 9 | 2 | |||
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 4 | 18 | 2 | 4 | 8 | 10 | |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 5 | 0 | 5.5 | 4 | 10 | 10 | |
Cuid III
Custaim
Lán-rátaí | Rátaí Tosaíochta | |||||||||
£ | s. | d. | £ | s. | d. | |||||
Tobac Monaraithe: | ||||||||||
todóga | .. | .. | .. | an lb. | 4 | 19 | 7.6 | 4 | 11 | 4 |
toitíní | .. | .. | .. | ,, | 4 | 17 | 5.6 | 4 | 9 | 5 |
cavendish nó negrohead | ,, | 4 | 19 | 1 | 4 | 10 | 10 | |||
cavendish nó negrohead a monaraíodh faoi | ||||||||||
bhanna | .. | .. | ,, | 4 | 18 | 6.4 | 4 | 10 | 4 | |
tobac monaraithe eile: | ||||||||||
tobac cruafháiscthe | .. | ,, | 4 | 7 | 8.6 | 3 | 19 | 8 | ||
tobac píopa eile | .. | ,, | 4 | 15 | 5 | 4 | 7 | 4.4 | ||
tobac monaraithe eile | ,, | 4 | 17 | 2.6 | 4 | 9 | 2 | |||
snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 4 | 16 | 10 | 4 | 8 | 10 | |
snaois a bhfuil 13 faoin gcéad nó níos lú de fhliuchra ann de réir | ||||||||||
meáchain | .. | .. | ,, | 4 | 19 | 1 | 4 | 10 | 10 | |
Cuid IV
Mál
£ | s. | d. | ||||||
Tobac Neamhmhonaraithe: | ||||||||
agus 10 faoin gcéad nó níos mó de | ||||||||
fhliuchra ann de réir meáchain | .. | an lb. | 4 | 7 | 3 | |||
agus níos lú ná 10 faoin gcéad de fhliuchra | ||||||||
ann de réir meáchain | .. | .. | .. | ,, | 4 | 16 | 11 | |
Tobac monaraithe: | ||||||||
cavendish nó negrohead a monaraíodh | ||||||||
faoi bhanna | .. | .. | .. | .. | ,, | 4 | 9 | 3 |
AN TRíú SCEIDEAL
Dleachtanna ar Fhíon
Cuid I
Custaim
An Cineál Fíona | Ráta Dleachta | |||||||||
Lán-rátaí | Rátaí Tosaíochta | |||||||||
Fíon Neamhdhrithleach: | £ | s. | d. | £ | s. | d. | ||||
Nach mó ná 25° de bhiotáille phrofa: | ||||||||||
Gan a bheith i mbuidéal | .. | an galún | 1 | 3 | 6 | 18 | 9.2 | |||
Sa bhuidéal | .. | .. | .. | ,, | 1 | 7 | 6 | 1 | 0 | 9.2 |
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa: | ||||||||||
Gan a bheith i mbuidéal | .. | ,, | 1 | 7 | 6 | 1 | 1 | 2 | ||
Sa bhuidéal | .. | .. | ,, | 1 | 15 | 6 | 1 | 5 | 2 | |
Is mó ná 30° de bhiotáille phrofa: | ||||||||||
Gan a bheith i mbuidéal | .. | ,, | 2 | 1 | 6 | 1 | 11 | 6⅔ | ||
Sa bhuidéal | .. | .. | ,, | 2 | 9 | 6 | 1 | 15 | 6⅔ | |
Fíon Drithleach | .. | .. | .. | ,, | 2 | 16 | 3 | 2 | 1 | 6.5 |
Fíon is mó ná 42° de bhiotáille phrofa: | ||||||||||
Dleacht bhreise in aghaidh gach grád nó codáin de ghrád thar | ||||||||||
42° de bhiotáille phrofa | .. | ,, | 3 | 6 | 2 | 10 | ||||
Cuid II
Custaim
An Cineál Fíona | Ráta Dleachta | Ráta Dleachta | ||||||||
(1) | (2) | (3) | ||||||||
£ | s. | d. | £ | s. | d. | |||||
Fíon Neamhdhrithleach sa Bhuidéal: | ||||||||||
Nach mó ná 25° de bhiotáille | ||||||||||
phrofa | .. | .. | .. | an galún | 1 | 0 | 2 | 19 | 11.6 | |
Is mó ná 25° ach nach mó ná | ||||||||||
30° de bhiotáille phrofa | .. | ,, | 1 | 3 | 11.6 | 1 | 3 | 6.8 | ||
Is mó ná 30° de bhiotáille | ||||||||||
phrofa | .. | .. | .. | ,, | 1 | 14 | 4 4/15 | 1 | 13 | 11 7/15 |
Is mó ná 42° de bhiotáille phrofa: | ||||||||||
Dleacht bhreise in aghaidh gach gráid nó codáin de ghrád thar 42° de | ||||||||||
bhiotáille phrofa | .. | ,, | 2 | 10 | 2 | 10 | ||||
Cuid III
Mál
An Cineál Fíona | Ráta Dleachta | |||||
s. | d. | |||||
Fíon Éireannach: | ||||||
Nach mó ná 25° de bhiotáille phrofa | 13 | 9.5 | an galún | |||
Is mó ná 25° ach nach mó ná 30° de | ||||||
bhiotáille phrofa | .. | .. | .. | 14 | 6.5 | ,, |
Is mó ná 30° de bhiotáille phrofa | .. | 17 | 8 | ,, | ||
Cuid IV
Mál
An Cineál Fíona | Ráta Dleachta | |||||
s. | d. | |||||
Fíon Éireannach: | ||||||
Nach mó ná 25° de bhiotáille phrofa | .. | 14 | 6 | an galún | ||
Is mó ná 25° ach nach mó ná 30° de | ||||||
bhiotáille phrofa | .. | .. | .. | 15 | 6 | ,, |
Is mó ná 30° de bhiotáille phrofa | .. | 19 | 7 | ,, | ||
AN CEATHRú SCEIDEAL
Cuid I
Leasú ar Achtacháin
Uimhir agus Bliain | Gearrtheideal | Leasú |
(1) | (2) | (3) |
In alt 53 (1), i mír (b) de Chás 1 cuirfear “brabúis nó gnóchain ó thailte, tionóntáin agus oidhreachtáin i gcás aon cheann de na gnóthais seo a leanas” in ionad “an mhaoin sna tailte, sna tionóntáin agus sna hoidhreachtáin seo a leanas”; i mir (a) de Chás III cuirfear leis “ach gan aon íocaíocht is inmhuirir faoi Chás V de Sceideal D a áireamh” ndiaidh “is giorra nó is faide ná sin”; i gCás IV, cuirfear “faoi aon Chás eile de Sceideal D” in ionad “faoi aon Chás acu sin roimhe seo” agus cuirfear “Cás V.—Cáin i leith aon chíosa i leith aon áitribh nó aon fháltais i leith aon éasúna;” isteach i ndiaidh Cás IV. | ||
In alt 83, i bhfo-alt (1) cuirfear “agus nach faide ré an léasa ná caoga bliain” in ionad “agus gur gearr-léas é” agus i bhfo-alt (2) cuirfear “alt 8 (5)” in ionad “alt 81 (4)” | ||
In alt 84 (1), cuirfear “léas nach faide ré ná caoga bliain” in ionad “gearr-léas”. | ||
In alt 86, cuirfear “(lena n-áirítear, i gcás léas a deonaíodh an 6ú lá d'Aibreán, 1963, nó dá éis sin, agus nach faide a ré ná caoga bliain, suim iomchuí i leith aon phréimhe is iníoctha faoi léas)” in ionad “(lena n-áirítear, más ar an 6ú lá d'Aibreán, 1963, nó dá éis sin, a deonaíodh an léas, suim iomchuí i leith aon phréimhe is iníoctha faoin léas)”. | ||
In alt 89A (a cuireadh isteach le halt 7 (1) (b) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968), cuirfear “faoi threoir mhír (e) d'alt 81 (5)” i mír (b) in ionad “faoi threoir mhír (f) d'alt 81 (4)”. | ||
In alt 92 (1), cuirfear “alt 81 (5)” in ionad “alt 81 (4)”. | ||
In alt 94, cuirfear “nó faoi Chás V” isteach i ndiaidh “faoi Chás IV”. | ||
In alt 162 (3) (a), cuirfear “alt 480” in ionad “ailt 480 agus 481”. | ||
In alt 183 (1), cuirfear “faoi Sceideal D nó E, nó faoin dá Sceideal acu sin” in ionad “faoi Sceideal A, B, D nó E, nó faoi dhá Sceideal nó níos mó acu sin”. | ||
In alt 184 (1), cuirfear “ach faoi réir alt 133, measúnacht ar an duine sin arb é méid a bheidh inti an méid ar dá réir ba chóir é a mhuirearú faoi Sceideal E” in ionad na bhfocal ó “measúnacht ar an duine sin” go dtí deireadh an fho-ailt. | ||
In alt 214 (3), cuirfear “ar costais iad is inasbhainte agus brabúis nó gnóchain na cuideachta nó an bhainc á ríomh chun críocha Chás V de Sceideal D” in ionad “a bhféadfar faoiseamh a éileamh nó a lamháil ina leith faoi alt 23 nó 24”. | ||
In alt 267 (5) (a), cuirfear “faoi Chás V de Sceideal D” in ionad “faoi Sceideal A” agus cuirfear “nó” isteach i ndiaidh “déanmhas tionscail.” | ||
In alt 307 (1), cuirfear “a bainistíodh ar fhoras tráchtála agus le hionchas brabúis a dhéanamh as” in ionad “a ghlac sé de rogha é a mhuirearú i leith cánach faoi Sceideal D maidir leis”. | ||
In alt 316 (2), cuirfear “nó alt 25 (1) den Acht Airgeadais, 1969”, isteach i ndiaidh “nó 435”. | ||
In alt 334 (1), cuirfear an mhír seo a leanas in ionad mhír (a): | ||
(a) ó cháin ioncaim is inmhuirir faoi Chás 1 (b) de Sceideal D de bhua alt 53, más ó thailte, ó thionóntáin nó ó oidhreachtáin atá ar úinéireacht agus á n-áitiú ag carthanas a thig na brabúis nó na gnóchain is inmhuirir amhlaidh;”. | ||
In ailt 335 agus 336, cuirfear “faoi Sceidil C agus D in ionad “faoi Sceideal A, C agus D”. | ||
In alt 433, cuirfear an fo-alt seo a leanas leis:— | ||
“(3) Ní bheidh feidhm ag an alt seo maidir le haon chíosanna nó suimeanna eile a bheidh dlite le n-íoc an 6ú lá d'Aibreán, 1969, nó dá éis sin, agus a mbeidh an duine a bheidh ina dteideal inmhuirir i leith cánach ina leith faoi Chás V de Sceideal D nó a mbeadh sé inmhuirir amhlaidh mura mbeadh aon díolúine ó cháin”. | ||
In alt 434, cuirfear an fo-alt seo a leanas leis: | ||
“(8) Ach amháin mar a fhoráiltear le halt 25 (1) den Acht Airgeadais, 1969, ní bheidh feidhm ag an alt seo maidir le haon chíosanna nó suimeanna eile a bheidh dlite le n-íoc an 6ú lá d'Aibreán, 1969, nó dá éis sin, agus a mbeidh an duine a bheidh ina dteideal inmhuirir i leith cánach ina leith faoi Chás V de Sceideal D nó a mbeadh sé inmhuirir amhlaidh mura mbeadh aon díolúine ó cháin”. | ||
I Sceideal 18, sa Cheannteideal le mír VII, cuirfear “FAOI SCEIDEAL D NÓ E” in ionad “FAOI SCEIDIL A, B D, NÓ E”. | ||
In alt 18 (2) (g), cuirfear “(seachas fáltais a thagann faoi réim fho-alt (1) (b) d'alt 81 den Acht Cánach Ioncaim, 1967, ar fáltais iad a bhfuil na brabúis nó na gnóchain uathu, de bhua an ailt sin, inmhuirir i leith cánach faoi Chás V de Sceideal D)” in ionad “(seachas íocaíocht lena mbaineann alt 87 den Acht Cánach Ioncaim, 1967)”. |
Cuid II
Seisiún agus Caibidil | Gearrtheideal | Leasú |
(1) | (2) | (3) |
57 & 58 Vic., c.30 | Finance Act, 1894 | Sa choinníoll a ghabhann le halt 7 (5) cuirfear “as would, but for the provisions of the Finance Act, 1969, be assessed under Schedule A, after making such deductions as would not have been allowed in that assessment and are allowed under the Succession Duty Act, 1853, and making a deduction for expenses of management not exceeding five per cent., of such annual value” in ionad na bhfocal ó “assessed” go dtí deireadh an choinníll. |
AN CúIGIú SCEIDEAL
Achtacháin a Aisghairtear
Cuid I
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
In alt 1 (1), an míniú ar “údarás rátúcháin”. | ||
In alt 2 (1) (c), na focail “Sceideal B nó”. | ||
Alt 2 (2) (d). | ||
In alt 4, na focail “Sceideal A— Alt 9; Sceideal B—Alt 30;”. | ||
Ailt 9 go 42 agus 44 agus 45. | ||
In alt 52, i mír 1 (b) de Sceideal D, na focail “Sceideal A, Sceideal B”. | ||
In alt 53 (1), i mír (a) de Chás 1, na focail “nach bhfuil in aon Sceideal eile”. | ||
In alt 54 (2), na focail “D'ainneoin aon ní i Sceideal B, nó sna forálacha is infheidhmithe maidir leis,” agus na focail ó “agus (b) ní dhéanfar cáin ioncaim a mhuirearú” go dtí deireadh an fho-ailt. | ||
Ailt 54 (3) agus (4) agus 56 (4), (5), agus (6). | ||
In alt 60 (1), na focail “nó i gcás áitiú aon talún a áitítear d'aontoisc nó go formhór chun críche feirmeoireachta nó i gcás áitiú aon talamh coille”. | ||
In alt 61 (c), na focail “nó luach bliantúil” agus “den luach bliantúil nó”. | ||
Ailt 66, 75 (2) (ii) agus 78. | ||
In alt 86, na focail ó “agus chuige sin” go dtí deireadh an ailt. | ||
Ailt 87, 88 (2) agus (3), 95, 104 agus 106 (2). | ||
In alt 107 (1), na focail “is inmhuirir faoi Chás III de Sceideal D de bhun alt 78 nó”. | ||
Ailt 147, 148, 150 agus 169 (1) (a). | ||
In alt 169 (2), na focail “na luachanna nó”. | ||
Ailt 180 agus 183 (1) (b). | ||
In alt 183 (1), na focail ó “ach tabharfaidh an cigire” go dtí deireadh an fho-ailt. | ||
Alt 183 (5) (b) agus (6). | ||
In alt 186 (1), na litreacha “A, B”. | ||
Alt 210 (3). | ||
In alt 219 (1), na focail “nó d'alt 78”. | ||
In alt 235 (7) (c), na focail “Sceideal B nó”. | ||
Ailt 243 (3), 244 (6) (b) agus 245 (8) (a). | ||
In alt 251 (1), na focail “(ar shlí seachas de dhroim rogha faoi alt 34)”. | ||
Ailt 267 (5) (b) agus 283 (2). | ||
Alt 309 (3). | ||
In alt 322, na focail ó “agus maidir le” go dtí “faoi Sceideal D”. | ||
In alt 333 (1) (a), na focail “faoi Sceideal A nó, de bhua Chaibidil VI de Chuid IV,” agus an coinníoll. | ||
In alt 334, fo-alt (1) (b) agus fo-alt (2). | ||
Ailt 351, 352 agus 385 (2). | ||
In alt 388, na focail “nó faoi Sceideal A”. | ||
In alt 416 (1), na focail “nó an fhógra faoi alt 180 go ndearnadh measúnachtaí (de réir mar a bheidh)”. | ||
Ailt 436, 437 agus 477 (2) (a) agus (b). | ||
In alt 480 (1), na focail “ar na tailte, na tionóntáin agus na háitribh ar ina leith a muirearaiodh an cháin, nó” agus an coinníoll. | ||
Ailt 480 (6) agus 481. | ||
In alt 485, i bhfo-alt (1), na focail “agus d'ainneoin (i gcás measúnacht Sceideal A) nach mbeidh an mainnitheoir ainmnithe i measúnacht na cánach” agus na focail “nó (nuair is ar thailte nó ar thionóntáin a bheidh an cháin gan íoc muirearaithe) ina mbeidh na tailte agus na tionóntáin”, agus i bhfo-alt (2), na focail “agus (nuair is ar thailte nó ar thionóntáin a bheidh an cháin gan íoc muirearaithe) ar an iomlán nó ar aon chuid de na hearraí, de na hainmhithe agus den airnéis eile a gheofar ar na tailte nó ar na tionóntáin sin,”. | ||
Alt 524 (3) (a). | ||
In alt 533, na focail “luach bliantúil”. | ||
In alt 544 (1), na focail ó “agus i gcás ina mbeidh teach cónaithe á áitiú” go dtí deireadh an ailt. | ||
Ailt 545 (2) agus 548. | ||
I Sceideal 15, i gcolún 2, na focail “alt 104 (3)”. | ||
I Sceideal 18, mír 1. | ||
Alt 5. |
Cuid II
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 6. |
Cuid III
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 33 (3) agus (4). | ||
Alt 404 (7) agus (8). |
Cuid IV
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
1 Edw. 7, c. 7 | Finance Act, 1901 | Ailt 5 agus 9. |
3 Edw. 7, c. 46. | Revenue Act, 1903 | Alt 2. |
Cuid V
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
43 & 44 Vict., c. 24 | Spirits Act, 1880 | In alt 74, na focail “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse,” agus in alt 95 (12), na focail “and on payment of the same duty”. |
58 & 59 Vict., c. 16 | Finance Act, 1895 | In alt 8, na focail “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse, and” agus “, and British liqueurs,”. |
Cuid VI
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 29. | ||
Alt 19. | ||
Alt 25. |
Cuid VII
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
5 & 6 Geo. 5, c. 89 | Finance (No. 2) Act, 1915. | Alt 7 agus Cuid III den Chéad Sceideal |
12 & 13 Geo. 5, c. 17 | Finance Act, 1922 | Alt 6 (2). |
Acht Siúcre Bhiatais (Congnamh Airgid), 1925. | Alt 2. |
Number 21 of 1969
FINANCE ACT, 1969
ARRANGEMENT OF SECTIONS
INCOME TAX
Section | |
Exemption of certain earnings of writers, composers and artists. | |
PROVISIONS CONSEQUENT UPON OR INCIDENTAL TO THE ABOLITION OF ASSESSMENTS UNDER SCHEDULES A AND B OF INCOME TAX ACT, 1967
Tax treatment of receipts and outgoings on sale of premises. | |
CUSTOMS AND EXCISE
DEATH DUTIES
STAMP DUTIES
Stamp duty on contracts for construction of office buildings. |
CORPORATION PROFITS TAX
Amendment of section 10 of Finance (Miscellaneous Provisions) Act, 1956. | |
Amendment of section 3 of Finance (Miscellaneous Provisions) Act, 1958. | |
TURNOVER TAX
WHOLESALE TAX
MISCELLANEOUS
Spirits (Rates of Ordinary Customs Duty)
Part I
Part II
Duties On Tobacco
Part I
Part II
Part III
Part IV
Duties On Wine
Part I
Part II
Part III
Part IV
Amendment of Enactments
Part I
Part II
Enactments Repealed
Part I
Part II
Part III
Part IV
Part V
Part VI
Part VII
Acts Referred to | |
1967, No 6. | |
1952, No 1. | |
1929, No. 32. | |
1944, No. 18. | |
1963, No. 23. | |
1967, No. 17. | |
1952, No. 25. | |
1969, No. 11. | |
1968, No. 37. | |
1933, No. 15. | |
Finance Act, 1920 | 1920, c. 18. |
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 | S.I. No. 132 of 1966. |
Finance Act, 1919 | 1919, c. 32. |
1926, No. 35. | |
1935, No. 28. | |
1968, No, 33. | |
1931, No. 43. | |
1935, No. 7. | |
Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 | S.I. No. 219 of 1959. |
1957, No. 20. | |
1932, No. 20. | |
1940, No. 14. | |
1934, No. 31. | |
1966, No. 17. | |
Customs Consolidation Act, 1876 | 1876, c. 36. |
Customs and Inland Revenue Act, 1881 | 1881, c. 12. |
Excise Licences Act, 1825 | 1825, c. 81. |
Excise Act, 1840 | 1840, c. 17. |
Finance (New Duties) Act, 1916 | 1916, c. 11. |
Finance (1909-10) Act, 1910 | 1910, c. 8. |
1951, No. 15. | |
1947, No. 33. | |
Stamp Act, 1891 | 1891, c 39. |
1949, No. 13. | |
1962, No. 27. | |
1966, No. 21. | |
1950, No. 18. | |
Local Government (Planning and Development) Act, 1963 (Permission) Regulations, 1964 | S.I. No. 221 of 1964. |
1963, No. 28. | |
1941, No. 23. | |
Succession Duty Act, 1853 | 1853, c. 51. |
1959, No. 18 | |
1956, No. 47. | |
1958, No. 28. | |
1966, No. 22. | |
1927, No. 7. | |
1965, No. 26. | |
1965 No. 4. | |
1968, No. 37. | |
Number 21 of 1969
FINANCE ACT, 1969
PART I
Income Tax
Income tax and sur-tax for the year 1969-70.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1969, at the rate of seven shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1969, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1968.
Exemption of certain earnings of writers, composers and artists.
2.—(1) In this section “a work” means an original and creative work, whether written, composed or executed, as the case may be, before or after the passing of this Act, which falls into one of the following categories—
(a) a book or other writing;
(b) a play;
(c) a musical composition;
(d) a painting or other like picture;
(e) a sculpture.
(2) (a) This section applies to an individual—
(i) who is resident in the State and is not resident elsewhere, and
(ii) (I) who is determined by the Revenue Commissioners, after consideration of any evidence in relation to the matter which the individual submits to them and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, to have written, composed or executed, as the case may be, either solely or jointly with another individual, a work or works generally recognised as having cultural or artistic merit, or
(II) who has written, composed or executed, as the case may be, either solely or jointly with another individual, a particular work which the Revenue Commissioners, after consideration of the work and of any evidence in relation to the matter which the individual submits to them and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, determine to be a work having cultural or artistic merit.
(b) The Revenue Commissioners shall not make a determination under this subsection unless—
(i) the individual concerned duly makes a claim to the Revenue Commissioners for the determination, being, where the determination is sought under paragraph (a) (ii) (II), a claim made after the publication, production or sale, as the case may be, of the work in relation to which it is sought, and
(ii) the individual complies with any request to him under subsection (4).
(3) (a) An individual to whom this section applies and who duly makes a claim to the Revenue Commissioners in that behalf shall, subject to paragraph (b), be entitled to have the profits or gains arising to him from the publication, production or sale, as the case may be, of a work or works in relation to which the Revenue Commissioners have made a determination under clause (I) or (II) of subsection (2) (a) (ii), or of a work of his in the same category as that work, and which would, apart from this section, fall to be included in an assessment made on him under Case II of Schedule D, disregarded for all purposes of the Income Tax Acts.
(b) The exemption authorised by this section shall not apply for any year of assessment prior to the year of assessment in which the individual concerned makes a claim under clause (I) or (II) of subsection (2) (a) (ii) in respect of which the Revenue Commissioners make such a determination as is referred to in the said clause (I) or (II), as the case may be.
(c) The relief provided by this section may be given by repayment or otherwise.
(4) (a) Where an individual makes a claim to which subsection (2) (a) (ii) (I) relates, the Revenue Commissioners may serve on him a notice or notices in writing requesting him to furnish to them within such period as may be specified in the notice or notices such information, books, documents or other evidence as may appear to them to be necessary for the purposes of a determination under the said subsection (2) (a) (ii) (I).
(b) Where an individual makes a claim to which subsection (2) (a) (ii) (II) relates, he shall—
(i) in the case of a book or other writing or a play or musical composition, if the Revenue Commissioners so request, furnish to them three copies, and
(ii) in the case of a painting or other like picture or a sculpture, if the Revenue Commissioners so request, provide, or arrange for the provision of, such facilities as the Revenue Commissioners may consider necessary for the purposes of a determination under the said subsection (2) (a), (ii) (II) (including any requisite permissions or consents of the person who owns or has in his possession the painting, picture or sculpture).
(5) The Revenue Commissioners may serve on an individual who makes a claim under subsection (3) a notice or notices in writing requiring him to make available within such time as may be specified in the notice all such books, accounts and documents in his possession or power as may be requested, being books, accounts and documents relating to the publication, production or sale, as the case may be, of the work in respect of the profits or gains of which exemption is claimed.
(6) For the purpose of arriving at the amount of the profits or gains to be disregarded under this section for all purposes of the Income Tax Acts, the Revenue Commissioners may make such apportionment of receipts and expenses as may be necessary.
(7) Notwithstanding any exemption provided by this section, the provisions of the Income Tax Acts as regards the making by the individual of a return of his total income shall apply as if the exemption had not been authorised.
Employed person taking care of incapacitated individual.
3.—(1) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts makes a claim in that behalf, makes a return in the prescribed form of his total income and proves—
(a) (i) that, throughout the year of assessment, he was totally incapacitated by physical or mental infirmity, or
(ii) that, being a married man, his wife was, throughout the year of assessment, totally incapacitated by physical or mental infirmity, and
(b) that for the year of assessment he has employed a person for the purpose of having the care of the person (being the individual or his wife) who is so incapacitated,
shall, in computing the amount of his taxable income, be entitled to have a deduction of £100 made from his assessable income.
(2) No more than one deduction shall be allowed under this section to any claimant for any year.
(3) (a) The provisions of sections 146 and 149 of the Income Tax Act, 1967, shall apply to a deduction under this section as they apply to any allowance, deduction or relief under sections 134 to 145 of that Act.
(b) The provisions of Schedule 4 to the Income Tax Act, 1967, and of paragraph IX of Schedule 18 to that Act shall, with any necessary modifications, apply in relation to a deduction under this section.
(4) Where for any year of assessment a deduction is allowed to an individual under this section in respect of an employed person, the individual shall not be entitled to a deduction in respect of that person under section 141 or 142 of the Income Tax Act, 1967.
(5) Section 153 (1) (d) of the Income Tax Act, 1967, is hereby amended by the insertion after “1967” of “, and section 3 of the Finance Act, 1969,”.
(6) Section 193 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (2) after paragraph (c) of the following paragraph:
“(cc) so far as it flows from relief under section 3 of the Finance Act, 1969, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given,”; and
(b) by the addition at the end of subsection (6) of “or under section 3 of the Finance Act, 1969”.
(7) Section 497 of the Income Tax Act, 1967, is hereby amended by the insertion after “sections 138 to 143” of “or under section 3 of the Finance Act, 1969,”.
(8) Section 523 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in subsection (1) (a) of “, 142 and section 3 of the Finance Act, 1969” for “and 142”; and
(b) by the addition at the end of subsection (3) (b) (i) of “and by treating any amount included in a deduction under the said paragraph (a) in respect of relief under section 3 of the Finance Act, 1969, as reducing the income of the husband or the wife according as he or she bears the cost of employing the person in respect of whom the relief is given”.
Deductions in respect of decimalised machinery or plant.
4.—(1) In this section—
“conversion”, in relation to machinery or plant, means any conversion or adaptation of the machinery or plant which is made because of the introduction in the State of a system of decimal currency;
“decimalised machinery or plant” means machinery or plant—
(a) which before the 6th day of April, 1971, is provided for use in any area other than an undeveloped area for the purposes of a trade or profession and which, at the time it is so provided, is unused and not secondhand,
(b) which is of a kind which is so provided because of the introduction in the State of a system of decimal currency, and
(c) which is not so provided for use in the manufacture of machinery or plant;
“undeveloped area” has the same meaning as in the Undeveloped Areas Act, 1952.
(2) Subject to the provisions of this section, where for any year of assessment a deduction falls to be allowed under section 241 of the Income Tax Act, 1967, for wear and tear of any decimalised machinery or plant, the deduction shall, subject to subsection (6) of that section, be increased by such amount as is specified by the person to whom the deduction is to be allowed in making his claim for the deduction; and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to a deduction allowed under the said section 241 shall be construed as a reference to that deduction as increased under this subsection.
(3) Subsection (2) shall not apply to decimalised machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967, unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract; and where the contract so provides, if the person ceases to be entitled (otherwise than on his death) to the benefit of the contract so far as it relates to the machinery or plant, but without having become the owner of the machinery or plant, subsection (2) shall be deemed not to have applied in relation to the machinery or plant, and, accordingly, there shall be made all such additional assessments and adjustments of assessments as may be appropriate.
(4) Where for any year of assessment the deduction under section 241 of the Income Tax Act, 1967, for wear and tear of any machinery or plant is increased under this section, no allowance under Chapter I of Part XV of the said Act shall be made in relation to the machinery or plant for that or any subsequent year of assessment.
(5) Where before the 6th day of April, 1971, a person carrying on a trade or profession incurs expenditure on the conversion of machinery or plant which is in use for the purposes of the trade or profession and is not in use for the purpose of manufacturing machinery or plant, the amount of the said expenditure shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of income tax the profits or gains or losses of the trade or profession, and, where it is so allowed, shall not be regarded as capital expenditure for any of the purposes of the Income Tax Acts.
Income of foreign life assurance fund.
5.—(1) Section 76 of the Income Tax Act, 1967, is hereby amended by the insertion, after subsection (6), of the following subsections:
“(7) Where—
(a) any securities issued by the Minister for Finance with a condition in the terms specified in section 464, or
(b) any stocks or other securities to which section 474 applies and which are issued with either or both of the conditions specified in subsection (2) of that section,
for the time being form part of the investments of the foreign life assurance fund of an assurance company, the income arising from any of those stocks or securities, if applied for the purposes of that fund or reinvested so as to form part of that fund, shall not be liable to tax.
(8) Where the Revenue Commissioners are satisfied that any income arising from the investments of the foreign life assurance fund of an assurance company has been remitted to the State and invested, as part of the investments of that fund, in any stocks or securities issued as aforesaid, that income shall not be liable to tax and any tax paid thereon shall, if necessary, be repaid to the company.”.
(2) Where an assurance company having its head office in the State carries on business in Northern Ireland or Great Britain and under provisions of the law therein corresponding with section 237 of the Income Tax Act, 1967, exemption from income tax is allowable in respect of income from investments and deposits referable to pension annuity business, section 76 of the Income Tax Act, 1967, shall apply in relation to the income as if paragraphs 1 (1) and 2 of Part III of the Sixth Schedule to that Act did not have effect.
(3) Paragraph 1 (2) of Part III of the said Schedule shall have effect subject to subsection (2) of this section.
(4) Section 214 (5) of the Income Tax Act, 1967, shall apply as if the reference therein to income included a reference to income relieved from tax under this section.
(5) Section 237 (3) of the Income Tax Act, 1967, is hereby amended by the substitution of “subsection (3), (7) or (8) of section 76” for “section 76 (3)”.
Making of assessments for years prior to 1963-64.
6.—(1) Where, after the passing of this Act, an assessment for the year 1962-63 or any earlier year of assessment falls to be made—
(a) under Schedule A or Schedule B in accordance with section 3 (1) of the Finance Act, 1929, or
(b) under Schedule D or Schedule E in accordance with section 9 (1) of the Finance Act, 1944,
any such assessment may be made as if the repeal of paragraph (b) of the said section 3 (1) and the said section 9 (1) by section 104 (2) of and the Sixth Schedule to the Finance Act, 1963, had effect in relation to the making of assessments for the year 1962-63 or any earlier year of assessment as it has effect in relation to the making of assessments for the year 1963-64 or any later year of assessment.
(2) Where, after the passing of this Act, two or more assessments for the year 1962-63 or any earlier year of assessment fall to be made on a person under Schedule A, B, D or E or under any two or more of those Schedules, the provisions of section 183 of the Income Tax Act, 1967, shall apply to such assessments as they apply in relation to assessments for the year 1963-64 or any later year of assessment.
Amendment of section 12 of Finance Act, 1967.
7.—Section 12 (2) of the Finance Act, 1967, is hereby amended—
(a) by the substitution in paragraph (b) (i) of “£500” for “£300”,
(b) by the substitution in paragraph (b) (ii) of “£500-£450” for “£300-£250”, and
(c) by the addition of the following new paragraph—
“(c) Where an individual, having made a claim in that behalf and having made a return in the prescribed form of his total income, proves that in the year of assessment he defrayed health expenses which were incurred for the provision of health care for qualified persons and which amount in the aggregate to more than £100, but excluding from the computation of that aggregate any such expenses in excess of £500 for any one qualified person, he shall be entitled, for the purpose of ascertaining the amount of the income on which he is to be charged to income tax, to have a deduction of the amount by which the aggregate of the health expenses so computed exceeds £100 made from his assessable income and such deduction shall be in substitution for and not in addition to a deduction under paragraph (a).”.
Amendment of section 125 of Income Tax Act, 1967.
8.—Section 125 (a) of the Income Tax Act, 1967, is hereby amended by the addition of—
“not being emoluments of an employee arising from an office under or employment with the Bank of Ireland which he commences to hold on or after the date on which the business of the National Bank of Ireland Limited and the Hibernian Bank, Limited is transferred to the Bank of Ireland”.
Amendment of section 138 of Income Tax Act, 1967.
9.—Section 138 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in subsection (1) of “£424” for “£394”, in each place where it occurs, of “£249” for “£234” and of “£524” for “£494”; and
(b) by the substitution in subsection (2) of “£249” for “£234” in both places where it occurs and of “£274” for “£259”.
Amendment of section 141 of Income Tax Act, 1967.
10.—Section 141 of the Income Tax Act, 1967, is hereby amended by the substitution of the following subsections for subsection (1):
“(1) If the claimant proves that he has living at any time during the year of assessment any child—
(a) who is under the age of 16 years, or
(b) who, if over the age of 16 years at the commencement of that year—
(i) is receiving full-time instruction at any university, college, school or other educational establishment, or
(ii) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself and had become so permanently incapacitated before he had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he had been in receipt of full-time instruction as aforesaid,
he shall, subject to the provisions of this section, be entitled in respect of each such child to the deduction specified in the next succeeding subsection.
(1A) The deduction referred to in subsection (1) shall be:
(a) in the case of a child to whom paragraph (a) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £150, and in the case of any other such child, £135:
Provided that all but one of the deductions to be given under subsections (1) and (2) in respect of children for whom the claimant is, or would on due application be, entitled throughout the year of assessment to a children's allowance shall be reduced by £10 each for the year 1969-70 and by £15 each for any subsequent year,
(b) in the case of a child to whom subsection (1) (b) (i) applies, £150,
(c) in the case of a child to whom subsection (1) (b) (ii) applies and who is wholly or partly maintained by the claimant at his own expense, £150 if the amount expended by the claimant in the year of assessment on the maintenance of the child is not less than £150, and, where the amount so expended is less than £150, that amount:
Provided that—
(i) any deduction under subsection (1) (b) (ii) shall be in substitution for, and not in addition to, any deduction to which the claimant might be entitled in respect of the child under section 142; and
(ii) a claimant shall not be entitled to more than one deduction under subsection (1) in respect of the same child.
(1B) In the preceding provisions of this section—
‘child’ includes a stepchild and an illegitimate child whose parents have married each other after his birth and a child in respect of whom an adoption order under the Adoption Act, 1952, is in force:
‘children's allowance’ means an allowance under the Social Welfare (Children's Allowances) Acts, 1944 to 1966.”.
Amendment of section 142 of Income Tax Act, 1967.
11.—Section 142 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “£256” for “£200” in both places where it occurs and by the substitution of “£196” for “£140”.
Amendment of section 157 of Income Tax Act, 1967.
12.—The following paragraph is substituted for paragraph (c) of section 157 of the Income Tax Act, 1967:
“(c) all other interest, annuities, and dividends, and salaries and pensions payable by the Bank other than salaries and pensions payable to persons who commence to hold an office under or employment with the Bank on or after the date on which the business of the National Bank of Ireland Limited and the Hibernian Bank, Limited is transferred to the Bank; and”.
Amendment of section 193 of Income Tax Act, 1967.
13.—Section 193 of the Income Tax Act, 1967, is hereby amended by the insertion of the following subsection after subsection (2) :
“(2A) For the purposes of paragraphs (c) and (f) of subsection (2), the benefit flowing from the aggregate of the deductions allowable under subsections (1) and (2) of section 141 to which the proviso to section 141 (1A) (a) applies shall be allocated as if each such deduction amounted to the said aggregate divided by the number of such deductions.”.
Amendment of section 246 of Income Tax Act, 1967.
14.—Section 246 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (1) of the following subsection :
“(1A) (a) A shipping investment allowance shall not be made under subsection (1) in respect of any capital expenditure (whether incurred before or after the passing of the Finance Act, 1969) which is taken into account for the purposes of any grant made towards that expenditure by the Minister for Transport and Power under the Shipping Investment Grants Act, 1969.
(b) Where a shipping investment allowance has been made under subsection (1) in respect of capital expenditure which is taken into account for the purposes of such a grant as is mentioned in paragraph (a), the shipping investment allowance shall be withdrawn and all such additional assessments and adjustments of assessments shall be made as may be necessary as a consequence of the withdrawal of a shipping investment allowance or the substitution therefor of an initial allowance under Chapter I of Part XV.”.
Amendment of section 374 of Income Tax Act, 1967.
15.—Section 374 (2) of the Income Tax Act, 1967, is hereby amended by the substitution of “5th day of April, 1990” for “expiration of the period of twenty-five years from the 25th day of November, 1958”.
Amendment of section 402 of Income Tax Act, 1967,
16.—Section 402 of the Income Tax Act, 1967, is hereby amended by—
(a) the substitution, except in relation to section 405 of that Act, of “fifteen” for “ten” in each place where it occurs, and
(b) the substitution of “1990-91” for “1980-81” in paragraph (a) of the proviso.
Amendment of section 523 of Income Tax Act, 1967.
17.—Section 523 of the Income Tax Act, 1967, is hereby amended by the addition of the following subsection—
“(5) for the purposes of subparagraph (i) and (ii) of subsection (3) (b), the relief from sur-tax resulting from aggregate of the deductions allowable under subsections (1) and (2) of section 141 to which the proviso to subsection 141 (1A) (a) applies shall be divided as if each such deduction amounted to the said aggregate divided by the number of such deductions.”.
PART II
Provisions Consequent Upon Or Incidental To The Abolition Of Assessments Under Schedules A And B Of Income Tax Act, 1967
Profits from the occupation of certain lands.
18.—(1) In this section—
“farming” means farming farm land, that is, land in the State wholly or mainly occupied for the purposes of husbandry, the profits or gains from the occupation of which would, but for the repeal by this Act of Schedule B of the Income Tax Act, 1967, be chargeable under that Schedule;
“occupation”, in relation to any land, means the having the use thereof;
“woodlands” means woodlands in the State.
(2) Except as otherwise provided by section 81 of the Income Tax Act, 1967, or by section 19 of this Act, the profits or gains arising—
(a) from farming, or
(b) to the owner of a stallion from the sale of services of mares by the stallion or to the part-owner of a stallion from the sale of such services or of rights to such services, or
(c) from the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits,
shall not be taken into account for any purpose of the Income Tax Acts.
Cattle and milk dealers.
19.—(1) In this section “farm land” and “occupation” have the same meanings as in section 18.
(2) The occupation by a dealer in cattle or a dealer in or a seller of milk of farm land which is insufficient for the keep of the cattle brought on to the land shall be treated as the carrying on of a trade and the profits or gains thereof shall be charged under Case 1 of Schedule D.
Dividends paid out of certain exempt profits.
20.—(1) In this section “exempt profits” means any profits or gains which by virtue of section 18 are not chargeable to tax under Schedule D.
(2) Where a dividend is paid in part out of exempt profits and in part out of other profits, sections 456 and 457 of the Income Tax Act, 1967, shall apply as if the dividend consisted of two dividends respectively paid out of exempt profits and out of other profits.
(3) So much of any dividend as has been paid out of exempt profits shall not be regarded as income or profits for any purpose of the Income Tax Acts.
(4) Section 458 of the Income Tax Act, 1967, shall apply and have effect in relation to every warrant, cheque or order drawn or made by a company (within the meaning of that section) for the payment of a dividend payable wholly or in part out of exempt profits as if the statement referred to in that section were required to show, in addition to the particulars required to be given apart from this section, either (as the case may require)—
(a) that the whole of the sum for which the warrant, cheque or order is drawn or made is a payment of a dividend out of exempt profits, or
(b) that a part of such sum is a payment out of exempt profits and that a part (the gross amount of which, before any deduction in respect of income tax, is separately stated) of such sum is a payment out of other profits.
Amendment of Schedule 6 to Income Tax Act, 1967.
21.—Paragraph 1 of Part III of Schedule 6 to the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subparagraph (2) after “stocks, shares, or rents” of “or the occupation of land”;
(b) by the deletion of the proviso to subparagraph (2); and
(c) by the deletion of subparagraph (3).
Taxation of rents and other receipts.
22.—The following section is hereby substituted for section 81 of the Income Tax Act, 1967:
“81.—(1) Without prejudice to any other provisions of the Income Tax Acts, the profits or gains arising from—
(a) any rent in respect of any premises, and
(b) any receipts in respect of any easement,
shall, subject to and in accordance with the provisions of the Income Tax Acts, be deemed for all purposes of those Acts to be annual profits or gains within Schedule D and the person entitled to such profits or gains (hereafter in this Chapter referred to as the person chargeable) shall be chargeable in respect thereof under Case V (inserted by the Finance Act, 1969) of that Schedule:
Provided that the said rents or receipts do not include any payments to which section 93 applies.
(2) Profits or gains chargeable under Case V of Schedule D shall, for all the purposes of ascertaining liability to income tax, be deemed to issue from a single source and the provisions of subsection (3) shall apply accordingly.
(3) (a) Tax under Case V of Schedule D shall, subject to the provisions of this subsection, be computed—
(i) as respects the year of assessment in which the profits or gains first arise, on the full amount of the profits or gains arising within that year, and
(ii) as respects subsequent years of assessment, on the full amount of the profits or gains arising within the year preceding the year of assessment:
Provided that—
(I) where the profits or gains first arose on some day in the year preceding the year of assessment other than the 6th day of April, the computation shall be made on the profits or gains of the year of assessment;
(II) where the profits or gains first arose on the 6th day of April in the year preceding the year of assessment, or on some day in the year next before the year preceding the year of assessment other than the 6th day of April, the person chargeable shall be entitled, on making a claim at any time within twelve months after the end of the year of assessment, to be charged on the amount of the profits or gains of that year, and, if the tax charged has been paid, any amount overpaid shall be repaid; and
(III) where in computing the profits or gains on which tax is finally charged for any year of assessment any part of a premium or other sum chargeable by virtue of section 83 and in respect of which no election has been or could have been made under subsection (6) of that section, has been taken into account, the amount so taken into account shall be disregarded in computing the amount of the profits or gains on which tax is charged for any subsequent year.
(b) If in any year of assessment the person chargeable ceases to possess the whole of such single source of profits or gains as is mentioned in subsection (2), section 58 (5) shall, subject to the necessary modifications, apply in any such case as if the cesser of the possession of such single source were the discontinuance of a trade.
(c) The reference in paragraph (b) to a person ceasing to possess the whole of a single source of profits or gains shall be construed as referring to a cesser occurring by reason of the person dying while in possession of such single source of profits or gains as well as to a cesser occurring in the lifetime of such person and for the purposes of paragraph (b) such death shall be deemed to cause a cesser and such cesser shall be deemed to take place on the day of such death.
(4) Subject to the subsequent provisions of this Chapter, the amount of the profits or gains arising in any year shall, for the purposes of Case V of Schedule D, be computed as follows:
(a) the amount of any rent shall be taken to be the gross amount thereof before any deduction for income tax;
(b) subject to section 82, the amount of the profits or gains arising in any year shall be the aggregate of the surpluses computed in accordance with paragraph (c), reduced by the aggregate of the deficiencies as likewise computed;
(c) the amount of the surplus or deficiency in respect of each rent or in respect of the total receipts from easements shall be computed by making from the rent or total receipts from easements, as the case may be, to which the person chargeable becomes entitled in any year, the deductions authorised by the next following subsection.
(5) The deductions authorised by this subsection are deductions by reference to any or all of the following matters:
(a) the amount of any rent payable by the person chargeable in respect of the premises or in respect of a portion thereof;
(b) any sums borne by the person chargeable—
(i) in the case of a rent under a lease, in accordance with the conditions of the lease, and
(ii) in any other case, relating to and constituting an expense of the transaction or transactions under which the rents or receipts were received,
in respect of county rate, municipal rate or other rate, whether such sums are by law chargeable upon him or upon some other person;
(c) the cost to the person chargeable of any services rendered or goods provided by him, otherwise than by way of maintenance or repairs, being services or goods which—
(i) in the case of a rent under a lease, he is legally bound under the lease to render or provide but in respect of which he receives no separate consideration, and
(ii) in any other case, relate to and constitute an expense of the transaction or transactions under which the rents or receipts were received not being an expense of a capital nature;
(d) the cost of maintenance, repairs, insurance and management of the premises borne by the person chargeable and relating to and constituting an expense of the transaction or transactions under which the rents or receipts were received, not being an expense of a capital nature;
(e) interest on borrowed money employed in the purchase, improvement or repair of the premises.
(6) (a) The amount of the deductions authorised by subsection (5) shall be the amount which would fall to be deducted in computing profits or gains under the provisions applicable to Case I of Schedule D if the receipt of rent were deemed to be a trade carried on—
(i) in the case of a rent under a lease, during the currency of the lease, and
(ii) in the case of a rent not under a lease, during the period during which the person chargeable was entitled to the rent,
by the person chargeable and the premises comprised in the lease or to which the rent relates were deemed to be occupied for the purpose of that trade.
(b) For the purpose of this subsection the currency of a lease shall be deemed to include a period immediately following its termination, during which the lessor immediately before the termination was not in occupation of the premises or any part thereof, but was entitled to possession thereof, if at the end of that period the premises have become subject to another lease granted by him.
(7) (a) Where the person chargeable is entitled in respect of any premises (hereafter in this subsection referred to as the said premises) to a rent or to receipts from any easement and a sum by reference to which a deduction is authorised to be made by subsection (5) is payable by him in respect of premises which comprise the whole or a part of the said premises and other premises, the inspector shall make, according to the best of his knowledge and judgment, any appropriate apportionment of the said sum in determining the amount of any deduction under that subsection.
(b) Where the person chargeable retains possession of a part of any premises and that part is used in common by persons respectively occupying other parts of the premises, the provisions of paragraph (a) shall apply as if a payment made in respect of the part used in common had been made in respect of those other parts.
(8) Any amount or part of an amount shall not be deducted under subsection (5) if it has otherwise been allowed as a deduction in computing the income of any person for the purposes of income tax.
(9) Notwithstanding anything in section 190, relief shall not be given under that section by reason only of the fact that a rent falling due on or before the 5th day of April, 1969, and from which income tax was deducted on payment thereof was taken into account in computing the profits or gains on which tax is chargeable under Case V of Schedule D for the year 1969-70.
(10) If any person who was assessed and charged to tax for the year 1969-70 in respect of profits or gains chargeable under Case V of Schedule D proves that the amount of the assessment in respect of the said profits or gains was greater by more than 20 per cent, than the actual amount of those profits or gains arising to him in the said year he shall be entitled on making a claim on or before the 30th day of September, 1970, to have the assessment for the year 1969-70 reduced to the amount of the actual profits or gains of the year and if the tax charged has been paid any amount overpaid shall be repaid.”.
Additional deductions in certain cases.
23.—The following section is hereby substituted for section 82 of the Income Tax Act, 1967:
“82.—(1) In this section—
‘excepted profits or gains’ means profits or gains arising from rent under a lease in respect of premises where, for the year on the profits or gains of which tax under Case V of Schedule D is finally computed for the year of assessment, all the following conditions are satisfied that is to say:
(a) the premises are premises to which subsection (2) applies;
(b) the lease was granted for a term not exceeding fifty years and imposes no obligation on the lessee to maintain or repair the fabric or exterior of any building or to contribute to the cost of such maintenance or repairs, and
(c) the rent to which the lessor is entitled or, in a case in which a deduction is allowable under section 81 (5) (b) in arriving at the amount of the profits or gains for the purpose of assessment under Case V of Schedule D, the said rent reduced by the deduction allowable as aforesaid does not exceed £52 per annum;
‘profit rent’ means, in relation to any premises in respect of which the person chargeable is, in the year on the profits or gains of which tax under Case V of Schedule D is finally computed for the year of assessment, entitled to a rent under a lease, the amount of the rent receivable in that year reduced by the deductions authorised by section 81 (5).
(2) (a) This subsection applies to any premises which are shown to be, in the year on the profits or gains of which tax is finally computed for the year of assessment, a controlled dwelling within the meaning of the Rent Restrictions Acts, 1960 and 1967.
(b) Where, in computing the profits or gains on which tax under Case V of Schedule D is finally computed for any year of assessment, a rent under a lease of any premises to which this subsection applies falls to be taken into account, the amount which would, apart from this subsection, be required to be taken into account shall be reduced by an amount equal to two-fifths of the profit rent:
Provided that, for any year of assessment, the aggregate of all amounts by which profits or gains, other than excepted profits or gains, arising to any person are reduced by virtue of this paragraph shall not exceed £200
(3) The reference, in the proviso to subsection (2) (b), to profits or gains arising to any person shall be deemed to include, in the case of an individual, a reference to profits or gains arising to the wife or husband of the individual.
In this subsection and subsection (4) ‘wife’ means a married woman who under section 196 (1) is to be treated as living with her husband, and ‘husband’ has a corresponding meaning.
(4) (a) Where in any year of assessment profits or gains chargeable under Case V of Schedule D arise to both a husband and a wife from rents in respect of premises to which subsection (2) applies and the aggregate (hereafter in this subsection referred to as the gross aggregate) of all amounts by which the said profits or gains would have fallen to be reduced under this section, if the proviso to subsection (2) (b) (hereafter in this subsection referred to as the limiting provision) had been omitted from this section, exceeds what in consequence of the operation of the limiting provision is the aggregate (hereinafter in this subsection referred to as the net aggregate) of all amounts by which the said profits or gains may be reduced, the aggregate of all amounts by which the profits or gains arising to either spouse are reduced shall not exceed the sum which bears to the net aggregate the same proportion as the aggregate of all amounts by which, but for the limiting provision, the profits or gains arising to that spouse would have fallen to be reduced bears to the gross aggregate.
(b) Any reference in this subsection to profits or gains does not include a reference to excepted profits or gains.”.
Relief in respect of losses.
24.—(1) The following section is hereby substituted for section 89 of the Income Tax Act, 1967:
“89.—(1) Where in any year of assessment the aggregate amount of the deficiencies, computed in accordance with section 81 (4), exceeds the aggregate of the surpluses as so computed, the excess may, on a claim being made in that behalf, be deducted from or set off, as far as may be, against the amount of profits or gains on which the person chargeable is assessed under Case V of Schedule D for that year, and any portion of the excess for which relief is not so given shall be carried forward and, so far as may be, deducted from or set off against the amount of profits or gains on which he is assessed under Case V of Schedule D for any subsequent year of assessment, and, if tax has been overpaid, the amount overpaid shall be repaid.
(2) Any relief under this section by way of carrying forward any portion of such excess as is referred to in subsection (1) shall be given as far as possible from the first subsequent assessment, and so far as it cannot be so given then from the next assessment and so on.”.
(2) (a) Where in any of the years of assessment 1963-64 to 1968-69—
(i) the aggregate amount of the deductions authorised by section 81 (4) of the Income Tax Act, 1967, in relation to any lease of a duration not exceeding fifty years exceeded the amount of the rent to which a person became entitled, and
(ii) such excess, having been deemed to be such a loss as is mentioned in section 310 of the Income Tax Act, 1967, was not relieved or was not fully relieved under that section,
then, any loss or portion of a loss not so relieved shall be carried forward and, as far as may be, deducted from or set off against the amount of the profits or gains on which that person is assessed under Case V of Schedule D for the year 1969-70 or any subsequent year.
(b) Any relief under paragraph (a) shall be given as far as possible from the assessment for the year 1969-70, and, so far as it cannot be so given, then from the assessment for the year 1970-71 and so on:
Provided that where, by reason of an insufficiency of profits or gains chargeable under Case V of Schedule D for any year, full relief in respect of any loss or portion thereof carried forward under paragraph (a) cannot be given by deduction from or set-off against the profits or gains so chargeable, that portion of the loss for which relief has not been so given shall, so far as may be, be deducted from or set off, against the amount of any profits or gains on which that person is assessed under Case IV of Schedule D for that year; and the balance of any loss so carried forward to that year for which relief cannot be given against profits or gains so chargeable for that year under the said Cases IV or V shall be carried forward to any subsequent year of assessment.
Rents, etc., payable to non-residents.
25.—(1) Section 200 of the Income Tax Act, 1967, shall not apply to—
(a) tax on profits or gains chargeable to tax under Case V of Schedule D, or
(b) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of a lease, but to a person other than the lessor, or otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under the said Case V,
where payment is made (whether in the State or elsewhere) directly to a person whose usual place of abode is outside the State, but section 434 of the Income Tax Act, 1967, shall apply in relation to the payment as it applies to other payments being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax.
(2) Where by virtue of subsection (1) the tax chargeable for any year of assessment on a person's profits or gains chargeable to tax under either or both of the Cases therein mentioned would but for this subsection be greater than the tax which would be chargeable thereon but for the said subsection (1), then on a claim in that behalf being made relief shall be given from the excess, whether by repayment or otherwise.
Tax treatment of receipts and outgoings on sale of premises.
26.—(1) Where by virtue of a contract for the sale of an estate or interest in premises there falls to be apportioned between the parties a receipt or outgoing in respect of the estate or interest which becomes due after the making of the contract but before the time at which the apportionment falls to be made, and a part of the receipt is therefore receivable by the vendor in trust for the purchaser or, as the case may be, a part of the outgoing is paid by the vendor as trustee for the purchaser, the purchaser shall be treated for the purposes of tax under Case V of Schedule D as if that part had become receivable or payable on his behalf immediately after the time at which the apportionment falls to be made.
(2) Where by virtue of such a contract there falls to be apportioned between the parties a receipt or outgoing in respect of the estate or interest which became due before the making of the contract, the parties shall be treated for the purposes of tax under Case V of Schedule D as if the contract had been entered into before the receipt or outgoing became due, and subsection (1) shall apply accordingly.
(3) Where on the sale of an estate or interest in premises there is apportioned to the vendor a part of a receipt or outgoing in respect of the estate or interest which becomes receivable or is paid by the purchaser after the making of the apportionment, then for the purposes of tax under Case V of Schedule D—
(a) when the receipt becomes due or, as the case may be, the outgoing is paid, the amount of it shall be treated as reduced by so much thereof as was apportioned to the vendor;
(b) the part apportioned to the vendor shall be treated as if it were of the same nature as the receipt or outgoing and had become receivable, or had been paid, directly by him, and, where it is a part of an outgoing, had become due, immediately before the time at which the apportionment is made.
(4) Any reference in subsection (1) or (2) to a party to a contract shall include a person to whom the rights and obligations of that party under the contract have passed by assignment or otherwise.
(5) In this section “premises” has the same meaning as in section 80 (1) of the Income Tax Act, 1967.
(6) This section shall come into operation on the date of the passing of this Act.
Amendment of section 80 of Income Tax Act, 1967.
27.—Section 80 of the Income Tax Act, 1967, is hereby amended—
(a) by the deletion in subsection (1) of the definitions of “long lease”, “short lease” and “unit of valuation”.
(b) by the substitution in subsection (1) of the following definition for the definition of “rent”:
“‘rent’ includes—
(i) any rentcharge, fee farm rent and any payment in the nature of rent, notwithstanding that the payment may relate partly to premises and partly to goods or services, and
(ii) any payment made by the lessee to defray the cost of work of maintenance of or repairs to the premises, not being work required by the lease to be carried out by the lessee;”,
(c) by the substitution in subsection (2) of “for the purposes of this Chapter” for “for the purpose of the definition of ‘long lease’ and ‘short lease’ contained in subsection (1)”, and
(d) by the substitution in subsection (3) of “section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968” for “section 96 (3)”.
Relief for amount not received.
28.—The following section is hereby substituted for section 90 of the Income Tax Act, 1967:
“90.—Where on a claim in that behalf a person chargeable proves that he has not received an amount to which he is entitled and which falls to be taken into account in computing the profits or gains on which he is chargeable by virtue of this Chapter under Case IV or V of Schedule D, and
(a) if the non-receipt of the said amount was attributable to the default of the person by whom it was payable, that the said amount is irrecoverable, or
(b) if he has waived payment of the said amount, that the waiver was made without consideration and was reasonably made in order to avoid hardship,
the person chargeable shall be treated for tax purposes for all relevant years of assessment as if he had not been entitled to receive the said amount, and such adjustment shall be made, by repayment or otherwise, as the case may require; but if all or any part of the said amount is subsequently received, the person's liability to tax for all relevant years of assessment shall be appropriately re-adjusted by additional assessment or otherwise.”.
Deduction of tax from certain rents and other payments.
29.—The following section is hereby substituted for section 93 of the Income Tax Act, 1967:
“93.—(1) This section applies to the following payments:
(a) any rent payable in respect of any premises or easements, where the premises or easements are used, occupied or enjoyed in connection with any of the concerns the profits or gains arising out of which are chargeable to tax under Case 1 (b) of Schedule D by virtue of section 53, and
(b) any yearly interest, annuity or other annual payment reserved in respect of, or charged on or issuing out of any premises, not being a rent or a payment in respect of an easement,
being payments falling due on or after the 6th day of April, 1969.
In paragraph (a) the reference to rent shall be deemed to include a reference to a toll, duty, royalty or annual or periodical payment in the nature of rent, whether payable in money or money's worth or otherwise.
(2) Any payment to which this section applies shall—
(a) so far as it does not fall within any other Case of Schedule D, be charged with tax under Case IV of that Schedule, and
(b) be treated, for the purposes of paragraph (m) of section 61 and of sections 433 and 434 as if it were a royalty paid in respect of the user of a patent:
Provided that where such a rent as is mentioned in subsection (1) (a) is rendered in produce of the concern, this subsection shall have effect as if paragraph (b) were omitted; and the value of the produce so rendered shall be taken to be the amount of profits or gains arising therefrom.
(3) Section 8 (2) shall have effect as if ‘other annual payment’ in both places where occurring in that subsection, included a reference to any payment to which this section applies not being a payment of rent, interest or annuity.”.
Amendment of section 65 of Income Tax Act, 1967.
30.—Section 65 of the Income Tax Act, 1967, is hereby amended—
(a) by the addition to subsection (1) of the following proviso—
“Provided that where the computation is for the purposes of tax for the year 1968-69, the amount to be excluded in respect of the annual value of such property shall, if the person carrying on the trade or profession so elects by notice in writing given to the inspector on or before the 31st day of December, 1969, be the annual value of such property as assessed and charged under Schedule A for the year 1968-69.”, and
(b) by the insertion after subsection (4) of the following new subsection—
“(5) This section shall cease to have effect for the year 1969-70 and subsequent years.”.
Amendment of section 67 of Income Tax Act, 1967.
31.—Section 67 of the Income Tax Act, 1967, is hereby amended—
(a) by the deletion in subsection (2) of “notwithstanding anything in section 65” and “, and situate outside the State”,
(b) by the substitution in subsections (2) and (3) for “one-third of the annual value” of “five-twelfths of the rateable valuation”, and
(c) by the insertion of the following subsection after subsection (3)—
“(3A) (a) Where, in the case of property valued under the Valuation Acts as a unit, a part is, and a part is not, premises, the rateable valuation of each part shall be arrived at by apportionment of the rateable valuation of the property.
(b) Any apportionment required by this subsection shall be made by the inspector according to the best of his knowledge and judgment.
(c) An apportionment made under paragraph (b) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against an assessment made on the basis of the apportionment, but, on the hearing, or the rehearing, of any such appeal, a certificate of the Commissioner of Valuation tendered by either party to the appeal and stating, as regards property valued under the Valuation Acts as a unit, the amount of the rateable valuation of the property attributable to any part of the property, shall be evidence of the amount so attributable.”; and
(d) by the deletion of subsection (4).
Amendment of section 118 of Income Tax Act, 1967.
32.—Section 118 of the Income Tax Act, 1967, is hereby amended in relation to tax for the year 1969-70 and subsequent years—
(a) by the deletion of subsections (3) and (5),
(b) by the deletion from subsection (4) of “and the asset is not premises”, and
(c) by the insertion at the end of subsection (4) of the following—
“In the case of an asset being premises, the annual value of the use of the asset shall be taken for the purposes of this subsection to be the rent which might reasonably be expected to be obtained on a letting from year to year if the tenant undertook to pay all usual tenant's rates, and if the landlord undertook to bear the costs of the repairs and insurance, and the other expenses, if any, necessary for maintaining the premises in a state to command that rent.”.
Amendment of certain enactments.
33.—(1) Each enactment mentioned in column (2) of Part I of the Fourth Schedule to this Act is, in relation to tax for the year 1969-70 and subsequent years, hereby amended as specified in column (3) of that Part.
(2) The enactment mentioned in column (2) of Part II of the Fourth Schedule to this Act is, in relation to deaths occurring after the 5th day of April, 1969, hereby amended as specified in column (3) of that Part.
PART III
Customs And Excise
Beer.
34.—(1) In lieu of the duty of excise imposed by section 2 (1) of the Finance (No, 2) Act, 1968, there shall be charged, levied and paid on all beer brewed within the State on or after the 8th day of May, 1969, a duty of excise at the rate of twenty-seven pounds, three shillings and nine pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duty of customs imposed by section 2 (2) of the Finance (No. 2) Act, 1968, there shall, as on and from the 8th day of May, 1969, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of twenty-seven pounds, four shillings and three pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of twenty-seven pounds and four shillings on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Spirits.
35.—(1) The Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 3 of the Finance (No. 2) Act, 1968, and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.
(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this subsection applies at the rate of fourteen pounds and two pence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.
(c) Section 3 (2) of the Finance (No. 2) Act, 1968, is hereby repealed as on and from the 8th day of May, 1969.
(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.
(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.
(d) Section 3 (3) of the Finance (No. 2) Act, 1968, is hereby repealed as on and from the 8th day of May, 1969.
(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the rate of thirteen pounds, nineteen shillings and nine pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 3 (4) of the Finance (No. 2) Act, 1968.
(5) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Hydrocarbon oils.
36.—(1) In this section—
“the Act of 1935” means the Finance Act, 1935;
“the Act of 1968” means the Finance Act, 1968.
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 4s. 2.82d. the gallon in lieu of the rate specified in section 20 (2) of the Act of 1968.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 4s. 1.82d. the gallon in lieu of the rate specified in section 20 (3) of the Act of 1968.
(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 3s. 7.57d. the gallon in lieu of the rate specified in section 20 (4) of the Act of 1968.
(5) As on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 3s. 7.57d. the gallon, be 3s. 7.57d. the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 3s. 6.57d. the gallon, be 3s. 6.57d. the gallon,
in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (5) of the Act of 1968.
(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 3s. 6.57d. the gallon in lieu of the rate specified in section 20 (6) of the Act of 1968.
(7) As on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 6.57d. the gallon, shall be 3s. 6.57d. the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (7) of the Act of 1968.
(8) As on and from the 8th day of May, 1969, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957, in respect of hydrocarbon oil on which such repayment is allowable and on which either—
(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 6.57d. the gallon, or
(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 3s. 6.57d. the gallon or 3s. 7.57d. the gallon,
shall be 1s. 11d. the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969.
Tobacco.
37.—(1) Subject to subsections (2) and (3) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II of the Second Schedule to the Finance (No. 2) Act, 1968.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in subsection (1) of this section—
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and
(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Second Schedule to this Act were included in the first column of the Second Schedule to that Act after the expression “manufactured tobacco” and the appropriate preferential rates mentioned in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column.
(3) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part I thereof and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II thereof.
(c) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this subsection—
(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies,
(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part II or III (as may be appropriate) of the Second Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the Second Schedule to that Act opposite the mention of those goods in the first column thereof, and
(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded.
(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(e) The expression “hard pressed tobacco” mentioned in Parts II and III of the Second Schedule to this Act and the next paragraph of this subsection has the same meaning as it has in section 17 of the Finance Act, 1940.
(f) The expression “other pipe tobacco” mentioned in Parts II and III of the Second Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.
(4) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the several rates specified in Part IV of the Second Schedule to this Act in lieu of the several rates specified in Part III of the Second Schedule to the Finance (No. 2) Act, 1968.
Tobacco (excise duty on certain stocks).
38.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 7th day of May, 1969, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
(a) so far as the stocks consist of unmanufactured tobacco, three shillings and seven pence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and seven pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 7th day of May, 1969, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) Every licensed manufacturer of tobacco shall not later than the 14th day of May, 1969, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 7th day of May, 1969, in any place in the State other than a bonded warehouse.
(4) Every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 7th day of May, 1969.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 14th day of May, 1969, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty imposed by subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 7th day of May, 1969, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1969, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
Wine.
39.—(1) Subject to subsections (2) and (3) of this section, there shall be charged, levied and paid, as on and from the 8th day of May, 1969, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates specified in Parts I and II of the Third Schedule to the Finance Act, 1968.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subsection (1) of this section—
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and
(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Third Schedule to this Act and the appropriate preferential rates specified in that Part.
(3) (a) This subsection applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(b) The customs duty on wine imposed by subsection (1) of this section shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (2) of Part II of the Third Schedule to this Act in lieu of the several rates chargeable under subsection (1) of this section and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (3) of Part II of the Third Schedule to this Act in lieu of the several rates specified in column (2) of the said Part II.
(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
(5) The duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966, shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part III of the Third Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Finance Act, 1968, and shall, as on and from the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part IV of the Third Schedule to this Act in lieu of the several rates specified in Part III thereof.
S.I. No. 155 of 1967.
Application of Customs Acts, etc., to hovercraft.
40.—(1) The provisions of the Customs Acts and instruments made thereunder and of the Statutes which relate to the duties of excise and instruments made thereunder shall, subject to any modifications made therein by regulations under subsection (2) of this section, apply to hovercraft as if references in those provisions to ships, boats and vessels included references to hovercraft.
(2) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:—
(a) modifying any of the provisions referred to in subsection (1) of this section in relation to hovercraft and to persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;
(b) applying any of the provisions referred to in subsection (1) of this section, subject to such modifications as he considers appropriate and specifies in the regulations, in relation to hoverports.
(3) In this section—
“hovercraft” means a vehicle which is designed to be supported when in motion on a cushion of air; and
“hoverport” means any place which is designed to be used for the arrival and departure of hovercraft.
Application of certain provisions to Irish wine.
41.—Section 95 of the Customs Consolidation Act, 1876, section 17 of the Customs and Inland Revenue Act, 1881, and section 28 of the Finance Act, 1929, shall apply in relation to Irish wine (within the meaning of section 15 of the Finance Act, 1966) as they apply in relation to wine imported into the State.
Duty on tobacco manufacturers' licences.
42.—On and after the 6th day of July, 1969, the excise duty chargeable on a licence to be taken out by a manufacturer of tobacco or snuff shall be charged, levied and paid at the rate of five pounds on every such licence in lieu of the rates chargeable by virtue of section 2 of the Excise Licences Act, 1825, and section 1 of the Excise Act, 1840.
Amendment of Finance (New Duties) Act, 1916.
43.—Section 6 (1) of the Finance (New Duties) Act, 1916, is hereby amended by the substitution of “two hundred pounds” for “fifty pounds”.
Amendment of Finance Act, 1932.
44.—Section 41 of the Finance Act, 1932, is hereby amended by the insertion of “flaked,” before “malted”.
PART IV
Death Duties
Abatement of estate duty.
45.—(1) In this section—
“benefit” means all property and all interests in property passing or accruing to a dependant on the death of the deceased in respect of which estate duty is payable;
“child” means a child (including a child adopted under the provisions of the Adoption Acts, 1952 and 1964) of the deceased who was living at his death and who had not then attained the age of sixteen years or who was then receiving full time instruction at any university, college, school or other educational establishment;
“deceased” means a person dying domiciled in the State,
“dependant” means the widow or child;
“widow” except in subsection (4) of this section, means the widow of the deceased.
(2) Where the widow is the only dependant entitled to a benefit on the death of the deceased, any estate duty payable in respect of such benefit shall be abated by the sum of £1,000 together with a sum of £500 in respect of each child.
(3) Where there are two or more dependants one of whom is the widow and either a child is the only dependant entitled to a benefit on the death of the deceased or more than one dependant are entitled to benefits thereon—
(a) any estate duty payable in respect of a child's benefit shall be abated by the sum of £500;
(b) if the widow is entitled to a benefit, any estate duty payable in respect thereof shall be abated by the sum of £1,000 together with—
(i) a sum of £500 for each child not entitled to a benefit or entitled only to a benefit not affected by a claim for estate duty, and
(ii) for each child entitled to a benefit which is affected by a claim for duty to an extent less than £500, a sum equal to the difference between the amount by which the benefit is so affected and £500.
(4) Where the deceased was, at death, a widower or widow, any estate duty payable in respect of a benefit shall be abated by the sum of £500.
(5) (a) Subsections (2) to (4) of this section shall have effect subject to the proviso that—
(i) in a case in which the amount of a benefit is not affected by a liability to estate duty arising in connection with the death of the deceased, no abatement shall be made under those subsections in respect of that benefit;
(ii) in a case in which the amount of a benefit is affected by such a liability and the extent to which it is so affected is of an amount which is less than such abatement under those subsections in respect of the benefit as would be appropriate apart from this subparagraph, the abatement under those subsections in respect of the benefit shall be reduced to that amount.
(b) This subsection shall not operate to reduce the amount by which the estate duty payable in respect of a widow's benefit is abated by reason of the fact that a child's benefit is either not affected by a claim for duty or is affected to an extent less than £500.
(6) Subsections (2) to (5) of this section shall have effect subject to the proviso that they shall not apply where the net value of all property passing or deemed to pass on the death of the deceased in respect of which estate duty is payable exceeds £100,000.
(7) In a case in which but for the fact that the estate exceeds £100,000 there would be an abatement of estate duty, this section shall apply with the limitation that the total abatement which would be appropriate apart from paragraph (b) of subsection (5) of this section if the estate did not exceed £100,000 shall be diminished by the amount by which the estate exceeds £100,000 and the said paragraph (b) shall have effect accordingly.
(8) This section shall apply in relation to deaths occurring on or after the 1st day of March, 1968, and appropriate repayments shall be made accordingly.
Amendment of section 61 of Finance (1909–10) Act, 1910.
46.—(1) Section 61 (1) of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of “£2,000” for “£1,000” (inserted by the Finance Act, 1951).
(2) This section shall have effect only in relation to persons dying after the passing of this Act.
PART V
Stamp Duties
Amendment of section 13 of Finance (No. 2) Act, 1947.
47.—(1) Section 13 of the Finance (No. 2) Act, 1947, is hereby amended as follows:
(a) by the substitution for subsection (1) of the following subsection—
“(1) The stamp duties chargeable on conveyances or transfers of lands, tenements and hereditaments under the heading ‘Conveyance or Transfer on sale of any property’ in the First Schedule to the Stamp Act, 1891, shall be at the following rates—
(i) one pound for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration where the amount or value of the consideration does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds;
(ii) one pound ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration where the amount or value of the consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds;
(iii) in any other case, at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration.”
(b) by the substitution for subsection (2) of the following subsection—
“(2) Subsection (1) of this section shall not apply—
(a) where the amount or value of the consideration does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds, or
(b) where the amount or value of the consideration exceeds five hundred pounds but does not exceed two thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions.”
(c) by the substitution for subsection (3) of the following subsection—
“(3) In such case as is mentioned in subsection (2) (b) of this section the duty chargeable shall be as follows:
Where the amount or value of the consideration for the sale—
Exceeds | £500 | and does not exceed | £600 | £4 | 0 | 0 |
” | £600 | ” | £700 | £5 | 0 | 0 |
” | £700 | ” | £800 | £6 | 0 | 0 |
” | £800 | ” | £900 | £7 | 0 | 0 |
” | £900 | ” | £1,000 | £8 | 0 | 0 |
” | £1,000 | ” | £1,100 | £10 | 0 | 0 |
” | £1,100 | ” | £1,200 | £12 | 10 | 0 |
” | £1,200 | ” | £1,300 | £15 | 0 | 0 |
” | £1,300 | ” | £1,400 | £17 | 10 | 0 |
” | £1,400 | ” | £1,500 | £20 | 0 | 0 |
” | £1,500 | ” | £1,600 | £22 | 10 | 0 |
” | £1,600 | ” | £1,700 | £25 | 0 | 0 |
” | £1,700 | ” | £1,800 | £27 | 10 | 0 |
” | £1,800 | ” | £1,900 | £30 | 0 | 0 |
” | £1,900 | ” | £2,000 | £33 | 0 | 0 |
” | £2,000 | ” | £2,100 | £36 | 10 | 0 |
” | £2,100 | ” | £2,200 | £40 | 0 | 0 |
” | £2,200 | ” | £2,300 | £43 | 10 | 0 |
” | £2,300 | ” | £2,400 | £47 | 0 | 0 |
” | £2,400 | ” | £2,500 | £50 | 0 | 0 |
”.
(2) In the case of any instrument executed but not stamped before the coiming into operation of this section the Revenue Commissioners may require to be furnished with such evidence as they may deem necessary, in order to show to their satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein.
(3) (a) Subject to paragraph (c) of this subsection, this section shall be deemed to have come into operation on the 7th day of May, 1969, and shall not have effect in relation to any instrument executed before such coming into operation.
(b) Appropriate repayments for the purposes of paragraph (a) of this subsection shall be made, provided that in each case the application for repayment is made within two years after the date of the instrument to which the repayment relates.
(c) This section, in so far as it makes provision for the chargeof stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration, shall come into operation on the 1st day of August, 1969, or the date of the passing of this Act, whichever is the later, and shall not have effect with respect to any instrument executed before such coming into operation.
Amendment of section 24 of Finance Act. 1949.
48.—(1) Section 24 of the Finance Act, 1949, is hereby amended as follows:
(a) by the substitution for subsection (1) of the following subsection—
“(1) The stamp duties chargeable under paragraph (3) of the heading ‘Lease or Tack’ in the First Schedule to the Stamp Act, 1891, in respect of any consideration which consists of any money, stock or security (other than rent) for a lease shall be at the following rates—
(i) one pound for every fifty pounds or fractional part of fifty pounds of the consideration where the consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds;
(ii) one pound ten shillings for every fifty pounds or fractional part of fifty pounds of the consideration where the consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds;
(iii) in any other case, at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the consideration.”
(b) by the substitution for the table set out in subsection (3) of the following table—
“Exceeds | £500 | and does not exceed | £600 | £4 | 0 | 0 |
” | £600 | ” | £700 | £5 | 0 | 0 |
” | £700 | ” | £800 | £6 | 0 | 0 |
” | £800 | ” | £900 | £7 | 0 | 0 |
” | £900 | ” | £1,000 | £8 | 0 | 0 |
” | £1,000 | ” | £1,100 | £10 | 0 | 0 |
” | £1,100 | ” | £1,200 | £12 | 10 | 0 |
” | £1,200 | ” | £1,300 | £15 | 0 | 0 |
” | £1,300 | ” | £1,400 | £17 | 10 | 0 |
” | £1,400 | ” | £1,500 | £20 | 0 | 0 |
” | £1,500 | ” | £1,600 | £22 | 10 | 0 |
” | £1,600 | ” | £1,700 | £25 | 0 | 0 |
” | £1,700 | ” | £1,800 | £27 | 10 | 0 |
” | £1,800 | ” | £1,900 | £30 | 0 | 0 |
” | £1,900 | ” | £2,000 | £33 | 0 | 0 |
” | £2,000 | ” | £2,100 | £36 | 10 | 0 |
” | £2,100 | ” | £2,200 | £40 | 0 | 0 |
” | £2,200 | ” | £2,300 | £43 | 10 | 0 |
” | £2,300 | ” | £2,400 | £47 | 0 | 0 |
” | £2,400 | ” | £2,500 | £50 | 0 | 0 |
.”
(2) In the case of any instrument executed but not stamped before the coming into operation of this section the Revenue Commissioners may require to be furnished with such evidence as they may deem necessary, in order to show to their satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein.
(3) (a) Subject to paragraph (c) of this subsection, this section shall be deemed to have come into operation on the 7th day of May, 1969, and shall not have effect in relation to any instrument executed before such coming into operation.
(b) Appropriate repayments for the purposes of paragraph (a) of this subsection shall be made, provided that in each case the application for repayment is made within two years after the date of the instrument to which the repayment relates.
(c) This section, in so far as it makes provision for the charge of stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration, shall come into operation on the 1st day of August, 1969, or the date of the passing of this Act, whichever is the later, and shall not have effect with respect to any instrument executed before such coming into operation.
Exemption of certain instruments from stamp duty.
49.—(1) Subject to subsection (2) of this section, an instrument giving effect to the purchase of a house upon the erection thereof shall be exempt from all stamp duties.
(2) Subsection (1) of this section shall have effect in relation to an instrument if, but only if, it is shown to the satisfaction of the Revenue Commissioners that—
(a) a grant under section 2 or 7 of the Housing (Loans and Grants) Act, 1962, has been, or will, by virtue of section 6 (2) of the Housing Act, 1966, be made in respect of the house to which the instrument relates, or
(b) a grant under section 15, 16, 17, 18 or 20 of the Housing Act, 1966, has been or will be made in respect of the house aforesaid.
(3) Stamp duties shall not be chargeable in the case of a conveyance, transfer or lease by a local authority under the provisions of the Housing Act, 1966, or of a conveyance, transfer or lease by a society registered under the Industrial and Provident Societies Acts, 1893 to 1966, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member.
(4) Where—
(a) an instrument has been charged with stamp duty under the heading “Conveyance or Transfer on sale of any property” or “Lease or Tack” in the First Schedule to the Stamp Act, 1891,
(b) a person requires under section 12 of the Stamp Act, 1891, the Revenue Commissioners to express their opinion with reference to the instrument, and
(c) it is shown to the satisfaction of the Revenue Commissioners that the instrument is one to which the provisions of subsection (2) or (3) of this section relate,
the instrument shall be exempted from duty, whether or not it has previously been stamped with a particular stamp denoting that it is duly stamped.
(5) In any such case as is referred to in subsection (4) of this section, the Revenue Commissioners may repay the duty charged on the instrument, provided that the application for exemption and repayment is made within two years after the date of the instrument.
(6) Section 16 of the Finance Act, 1950, and section 52 of the Housing Act, 1966, are hereby repealed.
(7) This section shall be deemed to have come into operation on the 7th day of May, 1969, and shall not have effect with respect to any instrument executed before such coming into operation.
Stamp duty on contracts for construction of office buildings.
50.—(1) It shall be the duty of every person who makes one or more contracts for the construction, alteration or enlargement of a building the greater part of which is intended for use as offices to deliver or procure the delivery to the Revenue Commissioners of the instrument or instruments containing every such contract.
(2) Every such instrument shall be chargeable with a stamp duty at the rate of ten per cent, of the amount or value of the consideration for the performance of the contract or contracts to which it relates: Provided that an instrument shall not be chargeable with duty to the extent to which it is shown to the satisfaction of the Revenue Commissioners that the amount or value of the consideration for the performance of the contract or contracts which it contains has formed part of the amount or value of the consideration for the performance of a contract in respect of which duty has been paid under this subsection.
(3) If at the expiration of ninety days after the making of a contract of a kind referred to in subsection (1) of this section the instrument containing it is not duly stamped, all the parties to the contract, as well as being liable for the duty unpaid, shall jointly and severally be liable to a penalty equal to twice the said duty, and the penalty shall be recoverable in the same manner as if it were part of the duty.
(4) Where there is variation in the amount or value of the consideration for the performance of a contract of a kind referred to in subsection (1) of this section, the following provisions shall have effect:
(a) where the amount or value of the consideration is increased, the instrument containing the contract shall, notwithstanding that it may have been stamped already and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, again become chargeable with stamp duty,
(b) duty shall be chargeable at the rate of ten per cent, of the increased consideration, due allowance being made for the amount of any duty already paid,
(c) if at the expiration of ninety days from the date of the increase in the consideration the instrument containing the contract is not stamped in accordance with the foregoing subparagraph, all the parties to the contract, as well as being liable for the duty unpaid, shall jointly and severally be liable to a penalty equal to twice the said duty, and the penalty shall be recoverable in the same manner as if it were part of the duty,
(d) where the amount or value of the consideration is decreased, the Revenue Commissioners may repay the difference between the amount of duty actually charged on the instrument containing the contract and the amount chargeable thereon by reference to the decreased consideration:
Provided that the application for repayment is made within two years after the date of the decrease in the consideration.
(5) Where a building the greater part of which is intended for use as offices is constructed, altered or enlarged and—
(a) the contract or any of the contracts for the construction, alteration or enlargement is not contained in any instrument or instruments,
(b) the construction, alteration or enlargement or part of the construction, alteration or enlargement is not the subject of a contact, or
(c) the Revenue Commissioners are of opinion that there existed an arrangement or arrangements in relation to the construction, alteration or enlargement the main purpose or one of the main purposes of which was the avoidance or reduction of liability to stamp duty under this section, the following provisions shall have effect—
(i) the Revenue Commissioners may by notice in writing require the owner of the building to deliver to them, within thirty days after the date of the requisition, the instrument containing the notification or a copy of such instrument (in this section referred to as the notification) given pursuant to the Local Government (Planning and Development) Act, 1963 (Permission) Regulations, 1964, of the grant under the Local Government (Planning and Development) Act, 1963, by the relevant planning authority, within the meaning of that Act, of permission or approval in relation to the construction, alteration or enlargement, together with a statement of the total outlay expended or to be expended on the construction, alteration or enlargement,
(ii) the said notification shall—
(I) be charged with the amount of stamp duty with which it would be charged, and
(II) be subject to the provisions of this section to which it would be subject,
if it were a contract for the construction, alteration or enlargement aforesaid and the amount or value of the consideration for its performance were the total outlay expended or to be expended on the construction, alteration or enlargement aforesaid.
(6) An instrument or notification of a kind referred to in the foregoing provisions of this section shall not be deemed to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891, and the instrument is stamped with a particular stamp denoting that it is duly stamped.
(7) The foregoing provisions of this section shall not apply—
(a) in any case where the amount or the aggregate amountof the outlay expended on the construction, alteration or enlargement of a building does not exceed £50,000;
(b) in relation to the construction, alteration or enlargementof a building owned by a Minister of State, the Commissioners of Public Works in Ireland, or a local authority for the purposes of section 2 of the Local Government Act, 1941;
(c) in relation to the construction, alteration or enlargement of a building in an area which, at the date of the commencement of the construction, alteration or enlargement is an undeveloped area within the meaning of the Undeveloped Areas Act, 1952.
(8) If a person fails to deliver to the Revenue Commissioners an instrument, notification or statement which he is required by virtue of this section to deliver to them, the delivery of the instrument, notification or statement by the person, or, in the case of a body corporate, by the secretary or any director thereof, may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if the instrument, notification or statement, as the case may be, were such account as is mentioned in that section and the failure to deliver the instrument, notification or statement, as the case may be, were such default as is mentioned in that section.
(9) In determining for the purposes of this section the amount or value of the consideration for the performance of a contract or contracts for the construction, alteration or enlargement of a building or the total outlay expended or to be expended on such construction, alteration or enlargement a car park, and any other ancillary works, for and adjacent to the building shall be deemed to form part of the building.
(10) This section shall come into operation on the 1st day of August, 1969, or the date of the passing of this Act, whichever is the later.
PART VI
Corporation Profits Tax
Withdrawal of shipping investment allowance.
51.—Where the amount of a shipping investment allowance is deducted in accordance with section 22 of the Finance Act, 1957, in computing the profits of a company for the purposes of corporation profits tax, and the shipping investment allowance is withdrawn for the purposes of income tax in accordance with subsection (1A) (b) of section 246 of the Income Tax Act, 1967, the shipping investment allowance shall be withdrawn for the purposes of corporation profits tax and all such additional corporation profits tax assessments and adjustments of corporation profits tax assessments shall be made as may be necessary for or in consequence of the withdrawal of a shipping investment allowance or the substitution therefor of an initial allowance under section 69 of the Finance Act, 1959.
Amendment of section 10 of Finance (Miscellaneous Provisions) Act, 1956.
52.—The definition of “accounting period” in section 10 of the Finance (Miscellaneous Provisions) Act, 1956, is, except in relation to section 13 (10) of that Act, hereby amended—
(a) by the substitution of “fifteen” for “ten”, and
(b) by the substitution of “6th day of April, 1975” for “6th day of April, 1970”.
Amendment of section 3 of Finance (Miscellaneous Provisions) Act, 1958.
53.—Section 3 (2) of the Finance (Miscellaneous Provisions) Act, 1958, is hereby amended by the substitution of “5th day of April, 1990” for “expiration of the period of twenty-five years from the passing of this Act”.
Amendment of section 69 of Finance Act, 1959.
54.—(1) Any reference in section 69 of the Finance Act, 1959, to an allowance under section 241 of the Income Tax Act, 1967, shall, in a case in which section 4 (2) of this Act has had effect, be construed as a reference to the allowance as increased under that subsection.
(2) Where the said section 4 (2) is deemed not to have applied to any machinery or plant for any year of assessment, there shall be made for the purposes of corporation profits tax all such additional assessments and adjustments of assessments as may be appropriate.
PART VII
Turnover Tax
Amendment of section 46 of Finance Act, 1963.
55.—(1) Section 46 of the Finance Act, 1963, is hereby amended by the insertion of the following definition after the definition of “hotel”
“‘moneys received’ includes—
(a) money lodged or credited to the account of a person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern, and
(b) money, other than money referred to in paragraph (a) of this definition, which, under an agreement, other than an agreement providing for discount or a price adjustment made in the ordinary course of business, or an arrangement with creditors, has ceased to be due to a person, and money lodged or credited to the account of a person as aforesaid shall be deemed to have been received by the person on the date of the making of the lodgment or credit and money which has ceased to be due to a person as aforesaid shall be deemed to have been received by the person on the date of the cesser.”.
(2) This section shall have, and be deemed to have had, effect as on and from the 8th day of May, 1969.
Amendment of section 64 of Finance Act, 1963.
56.—(1) Section 64 of the Finance Act, 1963, is hereby amended—
(a) by the substitution of “sections 48 and 50 to 63” for “sections 48 to 63” in subsection (1), and
(b) by the substitution of the following subsection for subsection (2):
“(2) Tax as aforesaid shall not be charged on—
(a) an article the sale of which for delivery within the State would, apart from any exemption in relation to sales of such articles to or by persons of a particular class, be an exempted activity for the purposes of section 48 (2) of this Act,
(b) an article mentioned in the Second Schedule to this Act imported as stock for his business by a registered person who is a dealer in such articles,
(c) an article, not being an article mentioned in the Second Schedule to this Act, imported—
(i) as stock for his business,
(ii) as materials for manufacture,
(iii) as furniture, fittings, office requisites, plant or equipment for his business,
by a registered person,
(d) an article (other than a motor vehicle designed for the conveyance of persons by road or hydrocarbon oil for road transport vehicles) imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is imported for use in its business,
(e) an article imported by the Commissioners of Irish Lights for use in the maintenance of lightships or lighthouses.”
(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 47 (1) (b) of the Finance Act, 1963, shall be charged, levied and paid as if no order had been made under section 64 of the said Act
PART VIII
Wholesale Tax
Rates of wholesale tax.
57.—(1) The following subsection shall be substituted for subsection (1) of section 7 of the Finance (No. 2) Act, 1966:
“(1) Wholesale tax shall be fifteen per cent, of that part of the taxable turnover, as defined by this section, of the accountable person which relates to the sale of any goods of a kind specified in the Table to this subsection and shall be ten per cent, of the remainder of the taxable turnover as so defined, and the amount of tax chargeable during every month shall be paid after the expiration of the month in accordance with regulations.
TABLE
(Wholesale Tax)
(1) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons.
(2) Caravans, including mobile homes.
(3) Ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross; and sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats.
(4) Radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles.
(5) Gramophones, radiogramophones, record players and electric gramophone record reproducers.
(6) Gramophone records.”
(2) The following subsection shall be substituted for subsection (1) of section 11 of the Finance (No. 2) Act, 1966:
“(1) Sections 3 and 5 to 10 of this Act shall not apply to wholesale tax provided for by section 2 (b) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article which is of a kind specified in the Table to section 7 (1) of this Act and is imported on or after the 1st day of June, 1969, at the rate of fifteen per cent, of the value of the article and on every other article so imported at the rate of ten per cent, of the value of the article.”
(3) This section shall have, and be deemed to have had, effect as on and from the 1st day of June, 1969.
Additions to certain payments.
58.—Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of June, 1969, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payment specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 57 of this Act.
Amendment of section 6 of Finance (No. 2) Act, 1966.
59.—(1) Section 6 of the Finance (No. 2) Act, 1966, is hereby amended by the addition of the following subsections:
“(2) Where taxable goods are applied or appropriated by way of hire to a person to whom there has been allotted a registration number under section 4 of this Act and who has, in accordance with section 5 of this Act, given to the person from whom the goods are hired a statement in writing quoting that registration number—
(a) the provisions of subsection (1) of this section shall not apply in relation to the application or appropriation, and
(b) the application or appropriation shall be deemed to be a sale of the goods by wholesale in the course of business and the moneys received in respect of the hire shall be deemed to be moneys received from a person registered under the said section 4 in respect of goods sold to him:
Provided that, if the person to whom the goods are hired, by notice in writing given to the person from whom the goods are hired, withdraws the statement aforesaid, then, on and from the date of the withdrawal, paragraphs (a) and (b) of this subsection shall cease to apply and the provisions of the said subsection (1) shall apply as if the person from whom the goods are hired had on that date applied or appropriated the goods otherwise than—
(i) in the case of a manufacturer—as materials or as stock in trade, or
(ii) in any other case—as stock in trade.
(3) Where a person to whom there has been allotted a registration number under section 4 of this Act—
(a) has, in accordance with section 5 of this Act, given to a person registered under the said section 4 from whom he hires taxable goods a statement in writing quoting that registration number, and
(b) uses those goods otherwise than directly in a production process in the course of making goods,
then, so long as the person to whom the goods are hired does not, by notice in writing given to the person from whom the goods are hired, withdraw the statement aforesaid, the provisions of the said subsection (1) shall apply to him as if—
(i) in accordance with the said section 5 he had purchased the goods in circumstances in which wholesale tax was not chargeable,
(ii) on the occasion of each payment for hire of the goods relating to a period during which he had used the goods otherwise than in a production process in the course of making goods he had applied or appropriated the goods otherwise than—
(I) in the case of a manufacturer—as materials or as stock in trade, or
(II) in any other case—as stock in trade, and
(iii) each such payment for hire was a payment in respect of a sale of goods so applied or appropriated at the wholesale price current at the time of the payment.”
(2) Subsection (1) of this section shall come into operation on the first day of the month immediately following that in which this Act is passed.
Amendment of section 11 of Finance (No. 2) Act, 1966.
60.—(1) Section 11 of the Finance (No. 2) Act, 1966, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) Tax as aforesaid shall not be charged on—
(a) an article the sale of which for delivery within the State would, apart from any exemption in relation to sales of such articles to or by persons of a particular class, or by persons other than persons of a particular class, be an exempted activity for the purposes of section 3(5) of this Act,
(b) an article imported—
(i) by a manufacturer registered under section 4 of this Act and intended for use as materials or as stock for his business, or
(ii) by any other person registered under that section and intended for use as stock for his business,
(c) an article (other than a motor vehicle designed for the conveyance of persons by road or hydrocarbon oil for road transport vehicles) imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is for use in its business,
(d) an article imported by the Commissioners of Irish Lights for use in the maintenance of lightships or lighthouses.”.
(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 2 (b) of the Finance (No. 2) Act, 1966, shall be charged, levied and paid as if no order had been made under section 11 of the said Act.
PART IX
Miscellaneous
Capital Services Redemption Account.
61.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1968 amending section” means section 33 of the Finance Act, 1968;
“the nineteenth 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 1968 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1970, have effect with the substitution of “£2,636,326” for “£2,453,200”.
(3) Subsection (6) of the 1968 amending section shall have effect with the substitution of “£1,672,492” for “£1,586,900”.
(4) A sum of £3,000,128 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, 1970.
(5) The nineteenth 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 nineteenth additional annuity, not exceeding £1,940,575 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the nineteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of Provisional Collection of Taxes Act, 1927.
62.—Section 4 (1) of the Provisional Collection of Taxes Act, 1927, is hereby amended by the deletion of paragraph (f).
Exemption from tax of premiums on certain securities.
63.—(1) The excess of the amount received on the redemption of a unit of securities to which this section applies over the amount paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax) and corporation profits tax.
(2) The securities to which this section applies are securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965, or any other powers in that behalf him enabling, and any stock, debenture, debenture stock, certificate of charge, or other security, which is issued with the approval of the Minister for Finance given under any Act of the Oireachtas and in respect of which the payment of interest and the repayment of capital is guaranteed by the Minister for Finance under that Act, but excluding securities to which section 4 of the Central Fund Act, 1965, section 465 of the Income Tax Act, 1967, or section 8 of the Finance (No. 2) Act, 1968, applies.
Amendment of section 255 of Income Tax Act, 1967.
64.—(1) Section 255 (1) of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (d) of “and, in particular, the said expression includes any building or structure provided by the person carrying on such a trade or undertaking for the recreation or welfare of workers employed in that trade or undertaking and in use for that purpose”.
(2) Section 255 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion after “holiday camp” in the proviso to subsection (1) of “or a building or structure in use as a holiday cottage and comprised in premises registered in any register of holiday cottages established by Bord Fáilte Éireann under the provisions of any Act of the Oireachtas passed after the passing of the Finance Act, 1969”, and
(b) by the insertion in subsection (4) (a) after “dwelling-house” in each place where it occurs of “(other than a holiday cottage referred to in the proviso to subsection (1))”.
(3) Where a building or structure which falls to be regarded as an industrial building or structure by virtue of subsection (2) ceases to be comprised in premises registered in a register referred to in the said section 255 in such circumstances that section 265 of the Income Tax Act, 1967, does not apply, the relevant interest in the building or structure shall, for the purposes of Part XVI of the Income Tax Act, 1967, other than section 264 (3), be deemed upon such cesser to have been sold while the building or structure was an industrial building or structure and the net proceeds of the sale shall be deemed, for those purposes, to be an amount equal to the capital expenditure incurred on the construction of the building or structure.
(4) Where a balancing charge is made under the said section 265 by virtue of subsection (3) and the relevant interest in the building or structure is not subsequently sold by the person on whom the charge is made while the building or structure is not an industrial building or structure, that person shall, if the building or structure again becomes comprised in a premises registered in a register referred to in the said section 255, be treated for the purposes of Part XVI of the Income Tax Act, 1967, as if, at the time of the cesser referred to in subsection (3), he were the buyer of the relevant interest deemed under that subsection to have been sold.
(5) (a) Subsection (1) shall have effect in relation to capital expenditure incurred on or after the 6th day of April, 1969.
(b) Subsections (2) to (4) shall have effect in relation to capital expenditure incurred on or after the 1st day of July, 1968.
Repeals.
65.—(1) Each enactment mentioned in column (2) of Part I of the Fifth Schedule to this Act is, in relation to tax for the year 1969-70 and subsequent years, hereby repealed to the extent specified in column (3) of that Part.
(2) (a) The enactment mentioned in column (2) of Part II of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of April, 1969.
(3) (a) Each enactment mentioned in column (2) of Part III of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1969.
(4) (a) Each enactment mentioned in column (2) of Part IV of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of July, 1969.
(5) Each enactment mentioned in column (2) of Part V of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(6) (a) Each enactment mentioned in column (2) of Part VI of the Fifth 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 on or after the 1st day of March, 1968.
(7) (a) Each enactment mentioned in column (2) of Part VII of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall come into operation on the 1st day of October, 1969.
Care and management of taxes and duties.
66.—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.
67.—(1) This Act may be cited as the Finance Act, 1969.
(2) Parts I and II and (so far as relating to income tax, including sur-tax) section 63 of this Act shall be construed together with the Income Tax Acts.
(3) Part III of this Act, so far as it relates to 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 V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part VI and (so far as relating to corporation profits tax) section 63 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(6) Parts VII and VIII shall be construed together with Part VI of the Finance Act, 1963, the Finance (No. 2) Act, 1966, and the enactments amending or extending that Part and the last mentioned Act.
(7) Parts I and II and section 63 of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1969.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
FIRST SCHEDULE
Spirits (Rates of Ordinary Customs Duty)
Part I
Description of Spirits | Preferential Rates | Full Rates | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
For every gallon of Perfumed Spirits | 29 | 10 | 2 | 29 | 14 | 2 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 24 | 17 | 11 | 25 | 1 | 3 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 18 | 8 | 10 | 18 | 11 | 4 |
Part II
Description of Spirits | United Kingdom Rate | ||
£ | s. | d. | |
For every gallon of Perfumed Spirits | 24 | 15 | 7 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 20 | 18 | 2 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 15 | 9 | 9 |
SECOND SCHEDULE
Duties On Tobacco
Part I
Customs
£ | s. | d. | |||||
Unmanufactured: | |||||||
if stripped or stemmed: | |||||||
containing 10 per cent. or more by weight of moisture | the lb. | 4 | 8 | 4.5 | |||
containing less than 10 per cent. by weight of moisture | ” ” | 4 | 18 | 2.5 | |||
if unstripped or unstemmed: | |||||||
containing 10 per cent. or more by weight of moisture | ” ” | 4 | 8 | 4 | |||
containing less than 10 per cent. by weight of moisture | ” ” | 4 | 18 | 2 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 5 | 7 | 2.1 | 4 | 11 | 4 |
cigarettes | ” ” | 5 | 4 | 10.5 | 4 | 9 | 5 |
cavendish or negrohead | ” ” | 5 | 6 | 6.9 | 4 | 10 | 10 |
cavendish or negrohead manufactured in bond | ” ” | 5 | 5 | 11.7 | 4 | 10 | 4 |
other manufactured tobacco | ” ” | 5 | 4 | 6.9 | 4 | 9 | 2 |
snuff containing more than 13 per cent. by weight of moisture | ” ” | 5 | 4 | 2.1 | 4 | 8 | 10 |
snuff containing 13 per cent. or less by weight of moisture | ” ” | 5 | 6 | 6.9 | 4 | 10 | 10 |
Part II
Customs
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 5 | 1 | 0.2 | 4 | 11 | 4 |
cigarettes | ” ” | 4 | 18 | 9.7 | 4 | 9 | 5 |
cavendish or negrohead | ” ” | 5 | 0 | 5.5 | 4 | 10 | 10 |
cavendish or negrohead manufactured in bond | ” ” | 4 | 19 | 10.8 | 4 | 10 | 4 |
other manufactured tobacco: | |||||||
hard pressed tobacco | the lb. | 4 | 11 | 5.2 | 4 | 2 | 0.5 |
other pipe tobacco | ” ” | 4 | 17 | 2.5 | 4 | 7 | 9.8 |
other manufactured tobacco | ” ” | 4 | 18 | 6.7 | 4 | 9 | 2 |
snuff containing more than 13 per cent. by weight of moisture | ” ” | 4 | 18 | 2 | 4 | 8 | 10 |
snuff containing 13 per cent. or less by weight of moisture | ” ” | 5 | 0 | 5.5 | 4 | 10 | 10 |
Part III
Customs
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured: | |||||||
cigars | the lb. | 4 | 19 | 7.6 | 4 | 11 | 4 |
cigarettes | ” ” | 4 | 17 | 5.6 | 4 | 9 | 5 |
cavendish or negrohead | ” ” | 4 | 19 | 1 | 4 | 10 | 10 |
cavendish or negrohead manufactured in bond | ” ” | 4 | 18 | 6.4 | 4 | 10 | 4 |
other manufactured tobacco: | |||||||
hard pressed tobacco | ” ” | 4 | 7 | 8.6 | 3 | 19 | 8 |
other pipe tobacco | ” ” | 4 | 15 | 5 | 4 | 7 | 4.4 |
other manufactured tobacco | ” ” | 4 | 17 | 2.6 | 4 | 9 | 2 |
snuff containing more than 13 per cent. by weight of moisture | ” ” | 4 | 16 | 10 | 4 | 8 | 10 |
snuff containing 13 per cent. or less by weight of moisture | ” ” | 4 | 19 | 1 | 4 | 10 | 10 |
Part IV
Excise
£ | s. | d. | ||
Unmanufactured: | ||||
containing 10 per cent. or more by weight of moisture | the lb. | 4 | 7 | 3 |
containing less than 10 per cent. by weight of moisture | ” ” | 4 | 16 | 11 |
Manufactured: | ||||
cavendish or negrohead manufactured in bond | ” ” | 4 | 9 | 3 |
THIRD SCHEDULE
Duties On Wine
Part I
Customs
Description of Wine | Rate of Duty | |||||||
Full | Preferential | |||||||
Still Wine: | £ | s. | d. | £ | s. | d. | ||
Not exceeding 25° of proof spirit: | ||||||||
Not in bottle | the gallon | 1 | 3 | 6 | 18 | 9.2 | ||
In bottle | ” ” | 1 | 7 | 6 | 1 | 0 | 9.2 | |
Exceeding 25° but not exceeding 30° of proof spirit: | ||||||||
Not in bottle | ” ” | 1 | 7 | 6 | 1 | 1 | 2 | |
In bottle | ” ” | 1 | 15 | 6 | 1 | 5 | 2 | |
Exceeding 30° of proof spirit: | ||||||||
Not in bottle | ” ” | 2 | 1 | 6 | 1 | 11 | 6⅔ | |
In bottle | ” ” | 2 | 9 | 6 | 1 | 15 | 6⅔ | |
Sparkling Wine | ” ” | 2 | 16 | 3 | 2 | 1 | 6.5 | |
Wine exceeding 42° of proof spirit: | ||||||||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | ” ” | 3 | 6 | 2 | 10 | |||
Part II
Customs
Description of Wine | Rate of Duty | Rate of Duty | |||||
(1) | (2) | (3) | |||||
£ | s. | d. | £ | s. | d. | ||
Still Wine in Bottle: | |||||||
Not exceeding 25° of proof spirit | the gallon | 1 | 0 | 2 | 19 | 11.6 | |
Exceeding 25° but not exceeding 30° of proof spirit | ” ” | 1 | 3 | 11.6 | 1 | 3 | 6.8 |
Exceeding 30° of proof spirit | ” ” | 1 | 14 |
| 1 | 13 |
|
Exceeding 42° of proof spirit: | |||||||
An additional duty for every degree or fraction of a degree above 42° of proof spirit | ” ” | 2 | 10 | 2 | 10 | ||
Part III
Excise
Description of Wine | Rate of Duty | ||
s. | d. | ||
Irish Wine: | |||
Not exceeding 25° of proof spirit | 13 | 9.5 | the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 14 | 6.5 | ” ” |
Exceeding 30° of proof spirit | 17 | 8 | ” ” |
Part IV
Excise
Description of Wine | Rate of Duty | ||
s. | d. | ||
Irish Wine: | |||
Not exceeding 25° of proof spirit | 14 | 6 | the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 15 | 6 | ” ” |
Exceeding 30° of proof spirit | 19 | 7 | ” ” |
FOURTH SCHEDULE
Part I
Amendment of Enactments
Number and Year | Short Title | Amendment |
(1) | (2) | (3) |
No. 6 of 1967. | In section 53 (1), in paragraph (b) of Case I, for “the property in the following lands, tenements and hereditaments” there shall be substituted “profits or gains arising out of lands, tenements and hereditaments in the case of any of the following concerns”; in paragraph (a) of Case III, after “periods” there shall be inserted “but not including any payment chargeable under Case V of Schedule D”; in Case IV, for “any of the foregoing Cases” there shall be substituted “any other Case of Schedule D” and after Case IV there shall be inserted “Case V.—Tax in respect of any rent in respect of any premises or any receipts in respect of any easement;”. | |
In section 83, in subsection (1), for “and the lease is a short lease” there shall be substituted “and the duration of the lease does not exeed fifty years” and in subsection (2), for “section 81 (4)” there shall be substituted “section 81 (5)”. | ||
In section 84 (1), for “a short lease” there shall be substituted “a lease of a duration not exceeding fifty years”. | ||
In section 86, for “(including, where the lease was granted on or after the 6th day of April, 1963, an appropriate sum in respect of any premium payable under the lease)” there shall be substituted “(including in the case of a lease granted on or after the 6th day of April, 1963, the duration of which does not exceed fifty years, an appropriate sum in respect of any premium payable under the lease)”. | ||
In section 89A (inserted by section 7 (1) (b) of the Finance (Miscellaneous Provisions) Act, 1968) in paragraph (b), for “paragraph (f) of section 81 (4)” there shall be substituted “paragraph (e) of section 81 (5)”. | ||
In section 92 (1), for “section 81 (4)” there shall be substituted “section 81 (5)”. | ||
In section 94, after “Case IV” there shall be inserted “or Case V”. | ||
In section 162 (3) (a), for “sections 480 and 481” there shall be substituted “section 480”. | ||
In section 183 (1), for “Schedule A, B, D or E, or under two or more” there shall be substituted “Schedule D or E, or under both”. | ||
In section 184 (1), for from “make an assessment” to the end of the subsection there shall be substituted “, but subject to section 133, make an assessment upon that person of the amount at which he ought to be charged under Schedule E”. | ||
In section 214 (3), for “as to which relief may be claimed or allowed under section 23 or 24” there shall be substituted “which are deductible in computing the profits or gains of the company or bank for the purposes of Case V of Schedule D”. | ||
In section 267 (5) (a) for “Schedule A” there shall be substituted “Case V of Schedule D” and after “structure,” there shall be inserted “or”. | ||
In section 307 (1) for “in respect of which he has elected to be charged to tax under Schedule D” there shall be substituted “managed on a commercial basis and with a view to the realisation of profits”. | ||
In section 316 (2), after “or 435” there shall be inserted “or section 25 (1) of the Finance Act, 1969”. | ||
In section 334 (1), for paragraph (a) there shall be substituted the following paragraph: | ||
“(a) from income tax chargeable under Case I (b) of Schedule D by virtue of section 53 where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity;”. | ||
In sections 335 and 336, for “Schedules A, C, and D” there shall be substituted “Schedules C and D”. | ||
In section 433, the following subsection shall be added: | ||
“(3) This section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax”. | ||
In section 434, the following subsection shall be added: | ||
“(8) Except as provided by section 25 (1) of the Finance Act, 1969, this section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax.”. | ||
In Schedule 18, in the heading of paragraph VII, for “SCHEDULES A, B, D, OR E” there shall be substituted “SCHEDULES D OR E”. | ||
No. 7 of 1968. | Finance (Miscellaneous Provisions) Act, 1968. | In section 18 (2) (g), for “(other than a payment to which section 87 of the Income Tax Act, 1967, applies)” there shall be substituted “(other than receipts falling within subsection (1) (b) of section 81 of the Income Tax Act, 1967, the profits or gains arising from which are, by virtue of that section, chargeable to tax under Case V of Schedule D)”. |
Part II
Session and Chapter | Short Title | Amendment |
(1) | (2) | (3) |
57 & 58 Vic., c. 30. | Finance Act, 1894. | In the proviso to section 7 (5), for from “as assessed” to the end of the proviso there shall be substituted “as would, but for the provisions of the Finance Act, 1969, be assessed under Schedule A, after making such deductions as would not have been allowed in that assessment and are allowed under the Succession Duty Act, 1853, and making a deduction for expenses of management not exceeding five per cent, of such annual value”. |
FIFTH SCHEDULE
Enactments Repealed
Part I
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 6 of 1967. | In section 1 (1), the definition of “rating authority”. | |
In section 2 (1) (c), the words “Schedule B or”. | ||
Section 2 (2) (d). | ||
In section 4, the words “Schedule A—Section 9; Schedule B— Section 30;”. | ||
Sections 9 to 42 and 44 and 45. | ||
In section 52, in paragraph 1 (b) of Schedule D, the words “Schedule A, Schedule B”. | ||
In section 53 (1), in paragraph (a) of Case I, the words “not contained in any other Schedule”. | ||
In section 54 (2), the words “Notwithstanding anything in Schedule B, or in the provisions applicable thereto,” and the words from “and (b) income tax shall not be charged” to the end of the subsection. | ||
Sections 54 (3) and (4) and 56 (4), (5) and (6). | ||
In section 60 (1), the words “or of the occupation of any land occupied solely or mainly for the purpose of husbandry or of the occupation of any woodlands”. | ||
In section 61 (c), the words “or annual value” and “of the annual value or”. | ||
Sections 66, 75 (2) (ii) and 78. | ||
In section 86, the words from, “and for this purpose” to the end of the section. | ||
Sections 87, 88 (2) and (3), 95, 104 and 106 (2). | ||
In section 107 (1), the words “chargeable under Case III of Schedule D pursuant to section 78 or”. | ||
Sections 147, 148, 150 and 169 (1) (a). | ||
In section 169 (2), the words “values or”. | ||
Sections 180 and 183 (1) (b). | ||
In section 183 (1), the words from “, but particulars” to the end of the subsection. | ||
Section 183 (5) (b) and (6). | ||
In section 186 (1), the letters “A, B”. | ||
Section 210 (3). | ||
In section 219 (1), the words “or of section 78”. | ||
In section 235 (7) (c), the words “Schedule B or”. | ||
Sections 243 (3), 244 (6) (b) and 245 (8) (a). | ||
In section 251 (1), the words “(otherwise than consequent upon an election under section 34)”. | ||
Sections 267 (5) (b) and 283 (2). | ||
Section 309 (3). | ||
In section 322, the words from “and in relation to” to “under Schedule D,”. | ||
In section 333 (1) (a), the words “under Schedule A or, by virtue of Chapter VI of Part IV,” and the proviso. | ||
In section 334, subsection (1) (b) and subsection (2). | ||
Sections 351, 352 and 385 (2). | ||
In section 388, the words “or under Schedule A”. | ||
In section 416 (1), the words “or of the notice under section 180 that assessments have been made (as the case may be)”. | ||
Sections 436, 437 and 477 (2) (a) and (b). | ||
In section 480 (1), the words “distrain upon the lands, tenements and premises in respect of which the tax is charged, or” and the proviso. | ||
Sections 480 (6) and 481. | ||
In section 485, in subsection (1), the words “, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax” and the words “or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate”, and in subsection (2), the words “and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements,”. | ||
Section 524 (3) (a). | ||
In section 533, the words “annual value or”. | ||
In section 544 (1), the words from “and where any such clergyman” to the end of the section. | ||
Sections 545 (2) and 548. | ||
In Schedule 15, in column 2, the words “section 104 (3)”. | ||
In Schedule 18, paragraph I. | ||
No. 33 of 1968. |
Part II
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 19 of 1926. | Damage to Property (Compensation) (Amendment) Act, 1926. | Section 6. |
Part III
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 22 of 1965. | Finance Act, 1965. | Section 33 (3) and (4). |
No. 6 of 1967. | Section 404 (7) and (8). |
Part IV
Session and Chapter | Short Title | Extent of Repeal |
(1) | (2) | (3) |
1 Edw. 7, c. 7. | Finance Act, 1901. | Sections 5 and 9. |
3 Edw. 7, c. 46. | Revenue Act, 1903. | Section 2. |
Part V
Session and Chapter | Short Title | Extent of Repeal |
(1) | (2) | (3) |
43 & 44 Vict., c. 24. | Spirits Act, 1880. | In section 74, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse,” and in section 95 (12), the words “and on payment of the same duty”. |
58 & 59 Vict., c. 16. | Finance Act, 1895. | In section 8, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse, and” and “, and British liqueurs,”. |
Part VI
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 22 of 1965. | Finance Act, 1965. | Section 29. |
No. 17 of 1966. | ||
No. 33 of 1968. |
Part VII
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
5 & 6 Geo. 5, c. 89. | Finance (No. 2) Act, 1915. | Section 7 and Part III of the First Schedule. |
12 & 13 Geo. 5, c. 17. | Finance Act, 1922. | Section 6 (2). |
No. 37 of 1925. | Beet Sugar (Subsidy) Act, 1925. | Section 2. |